Agenda packet — Placentia City Council, May 20, 2025 (part 2 of 3)

City of Placentia
Landscape Maintenance District No. 92-1
Preliminary Engineer's Report, Fiscal Year 2025-26
On September 22, 2011, the San Diego Court of Appeal issued a decision on the Golden Hill Neighborhood Association v. City of San Diego appeal. This decision overturned an assessment for street and landscaping maintenance in the Greater Golden Hill neighborhood of San Diego, California. The court described two primary reasons for its decision. First, like in Beutz, the court found the general benefits associated with services were not explicitly calculated, quantified and separated from the special benefits. Second, the court found that the City had failed to record the basis for the assessment on its own parcels.

COMPLIANCE WITH CURRENT LAW
This Engineer's Report is consistent with the SVTA decision and with the requirements of Article XIIIC and XIIID of the California Constitution because the Improvements to be funded are clearly defined; the benefiting property in the District enjoys close and unique proximity, access and views to the Improvements; the Improvements serve as an extension of usable land area for benefiting properties in the District and such special benefits provide a direct advantage to property in the District that is not enjoyed by the public at large or other property.

This Engineer's Report is consistent with Beutz, Dahms and Greater Golden Hill because the Improvements will directly benefit property in the District and the general benefits have been explicitly calculated and quantified and excluded from the Assessments. The Engineer's Report is consistent with Bonander because the Assessments have been apportioned based on the overall cost of the Improvements and Services proportional to the special benefit to each property, rather than the proportional cost to the District to provide the Improvements to specific properties.

Page 7 of 30 ends

City of Placentia
Landscape Maintenance District No. 92-1
Preliminary Engineer's Report, Fiscal Year 2025-26
The City maintains landscaping and other improvements in locations within the District's boundaries. The work and improvements to be undertaken by the Landscape Maintenance District No. 92-1 and the cost thereof paid from the levy of the annual Assessment provide special benefit to Assessor Parcels within the District as defined in the Method of Assessment herein. In addition to the definitions provided by the Landscaping and Lighting Act of 1972, (the "Act") the work and improvements are generally described as follows:

ENTRANCE SIGNS
The entrance signs with landscape improvements to be maintained are to be located at the following locations within the District:
• Central Avenue at Chapman Avenue (n/e corner)
• Central Avenue at Gordon Drive
• Central Avenue at Buck Place
• Buena Vista Street at Dressel Drive
• Buena Vista Street at Petry Drive
• Alta Vista Street at Chang Drive
• Alta Vista Street at Swail Drive
• Alta Vista Street at Tebay Drive

ISLANDS
The landscaped islands to be maintained by the District are located as follows:
• Kraemer Blvd. from Alta Vista Street to n/o City Hall • Connecticut Way e/o Kraemer Blvd
• Rose Drive from Alta Vista Street to Buena Vista Street

PARKWAY VISTAS
The landscaped parkway vistas to be maintained by the District are located as follows:
• Kraemer Blvd. e/s (n/o City Hall to Connecticut Way)
• Kraemer Blvd. e/s (Connecticut Way to Alta Vista St.) • Alta Vista Street n/s (from 900' w/o to 800' e/o Dunnavant Dr.) • Alta Vista Street n/s (Rose Dr. to Jefferson St.)
• Alta Vista Street n/s (Jefferson St. to Van Buren St.) • Alta Vista Street s/s (Kraemer Blvd. to All America Way)

Page 8 of 30 ends

City of Placentia
Landscape Maintenance District No. 92-1
Preliminary Engineer's Report, Fiscal Year 2025-26
• Alta Vista Street s/s (Central Ave. to Dunnavant Dr.) • Alta Vista Street s/s (Dunnavant Dr. to Rose Dr.)
• Alta Vista Street s/s (Rose Dr. to Jefferson St.)
• Alta Vista Street s/s (Jefferson St. to Van Buren St.) • Rose Drive w/s (Alta Vista St. to 500'+ n/o Orangethorpe Ave.) • Rose Drive e/s (Alta Vista St. to north boundary of Shopping Center) • Rose Drive e/s (Alta Vista St. to 200' s/o Castner Dr.) UNOCAL/FIELDSTONE OIL WELL LOTS — RIGHT-OF-WAY SCREEN

PLANTING
The landscaped screen planting areas to be maintained by the District are located as follows:
• Dressel Drive / Howard Place
• Mykannen Circle / Cisneros Lane
• Tidland Circle
• Nevin Lane / Tucker Place
• Nevin Lane / Evans Lane
• Gerhold Lane
• Hill Street / Granger Drive
• Larson Lane / Evans Lane

STREET RIGHT-OF-WAY LANDSCAPING
The street landscaping to be maintained by the District is located as follows:
• Jefferson Street e/s (Alta Vista St. to Garten Dr.)
• Buena Vista s/s (320'± w/o Petry Dr. to 500'± e/o Dressel Dr.) • Van Buren Street w/s (750' n/o Alta Vista St. to Orchard Dr.) • Chang Drive (Alta Vista St. to Evans Ln.)
• Dressel Drive (Buena Vista St. to Munoz PI.)
• Central Avenue (Alta Vista St. to Chapman Ave.)
• Chapman Avenue (Central Ave. to 1130'± east)
• Chapman Avenue (Mission Way to All America Way)
• All America Way w/s (City Hall to Alta Vista St.)
• All America Way e/s (Chapman Ave. 100'± s/o Dartmouth Dr.) • Van Buren Street e/s (Richfield Channel to 200' s/o Alta Vista St.) • Dunnavant Drive (Alta Vista to 1300'± south) (does not include Lot "F", Tract 15139)
• Other minor areas that front non-contiguous assessed parcels

Page 9 of 30 ends

City of Placentia
Landscape Maintenance District No. 92-1
Preliminary Engineer's Report, Fiscal Year 2025-26
EASEMENTS — PUBLIC STORM DRAIN AND SEWER
Landscaped easements to be maintained by the District are located as follows:
• At various locations within TM 14161 (Fieldstone and Van Daele Tracts and TM 15699 Placentia Development Company)
• Does not include Lot "F," Tract 15139

PLACENTIA CHAMPIONS SPORTS COMPLEX
Maintenance and service may include (but is not limited to) the following':
• Payments for electrical energy and water usage
• Repair, replacement or enhancement of community building, parking lots, fencing, signage, lighting and fixed recreational structures such as playgrounds, play fields, courts, walkways, dugouts, bleachers, scoreboards, restrooms, drinking fountains, picnic tables and shelters, and ancillary items such as storage and utility structures • Irrigation, cultivation, pest control and replacement of plant material, trees, shrubs, ground cover, turf, supplies
• Personnel, utility, and equipment costs
• Contract services where applicable.

Installation, maintenance and servicing of Improvements, may include, but are not limited to, turf and play areas, landscaping, ground cover, shrubs and trees, irrigation systems, sidewalks, parking lots, drainage systems, lighting, fencing, entry monuments, basketball courts, tennis courts, other recreational facilities, graffiti removal and repainting, and labor, materials, supplies, utilities and equipment, as applicable, at each of the locations owned, operated or maintained by the District.

As applied herein, "Installation" means the construction of Improvements, including, but not limited to, land preparation (such as grading, leveling, cutting and filling), sod, landscaping, irrigation systems, walkways and drainage, lights, playground equipment, play courts, playing fields, recreational facilities and public restrooms. "Maintenance" means the furnishing of services and materials for the ordinary and usual maintenance, operation and servicing of any improvement, including repair, removal or replacement of all or any part of any improvement; providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, For Fiscal Year 2024-25, none of the expenditures shown in Table 1 are for the Placentia Champions Sports Complex. See Note "A" under Table 1 for more details.

Page 10 of 30 ends

City of Placentia
Landscape Maintenance District No. 92-1
Preliminary Engineer's Report, Fiscal Year 2025-26
or treating for disease or injury; the removal of trimmings, rubbish, debris, and other solid waste, and the cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.
"Servicing" means the furnishing of electric current, or energy, gas or other illuminating agent for any public lighting facilities or for the lighting or operation of any other improvements; or water for the irrigation of any landscaping, the operation of any fountains, or the maintenance of any other improvements.

Incidental expenses include all of the following: (a) The costs of preparation of the report, including plans, specifications, estimates, diagram, and assessment; (b) the costs of printing, advertising, and the giving of published, posted, and mailed notices; (c) compensation payable to the County for collection of assessments; (d) compensation of any engineer or attorney employed to render services in proceedings pursuant to this part; (e) any other expenses incidental to the construction, installation, or maintenance and servicing of the Improvements; (f) any expenses incidental to the issuance of bonds or notes pursuant to Streets & Highways Code Section 22662.5; and (g) costs associated with any elections held for the approval of a new or increased assessment (Streets & Highways Code §22526).

Modifications to the District structure could include, but are not limited to, substantial changes or expansion of the Improvements provided, substantial changes in the service provided, modifications or restructuring of the District including annexation or detachment of specific parcels, revisions in the method of apportionment, or proposed new or increased assessments.

The assessment proceeds will be exclusively used for Improvements within the District plus incidental expenses.

BUDGET FOR FISCAL YEAR 2025-26
The 1972 Act provides that the total costs for providing the maintenance and servicing of the District Improvements and facilities can be recovered in the assessment spread including incidental expenses. The latter can include engineering fees, legal fees, printing, mailing, postage, publishing, and all other costs identified with the District proceedings.

An estimate of District costs for fiscal year 2025-26 for the maintenance and servicing of the Improvements is provided below.

Page 11 of 30 ends

City of Placentia
Landscape Maintenance District No. 92-1
Preliminary Engineer's Report, Fiscal Year 2025-26
Table 1 — FY 2025-26 Estimate of Costs
Expenditure Item
Amount
Salaries & Benefits
118,367
Landscaping
82,500
Telephone/Internet
16,000
Public Notice
2,000
Maintenance Expenses/Supplies
2,000
Electricity
20,000
Water
200,000
Estimated Expenditures
440,867
Revenue Item
Amount
Direct Benefit Assessments
457,992
General Fund Contribution
-
Estimated Revenues
$457,992
Budget Allocation to Parcels
Assessment per Assessment Unit (AU)C
$154.87
Total Assessment Units (AUs)
2,957.27
Total Assessment Budget
457,992
Notes to Estimate of Costs:

A. The total estimated expenses for this Fiscal Year do not include the following maintenance and operating costs for the Placentia Sports Champion Complex: $53,454 for landscape and general maintenance plus $14,005 for restroom janitorial services. These costs, totaling $67,459 (or approximately 15% of the total assessment district's annual expenses) are covered by the City's General Fund.

B. The Act requires that proceeds from the assessments must be deposited into a special fund that has been set up for the revenues and expenditures of the District. Moreover, funds raised by the assessment shall be used only for the purposes stated within this Report. Any balance remaining at the end of the Fiscal Year, June 30, must be carried over to the next Fiscal Year. The District may also establish a reserve fund for contingencies and special projects as well as a capital improvement fund for accumulating funds for larger capital improvement projects or capital renovation needs. Any remaining balance would either be placed in the reserve fund, the capital improvement fund, or would be used to reduce future years' assessments.

C. The rate shown here is for an Assessment Unit (single family home or its equivalent). For the definition of the term AU and rates for other types of property, see the section titled, "Method of Assessment" and the sections following it in this report.

Page 12 of 30 ends

City of Placentia
Landscape Maintenance District No. 92-1
Preliminary Engineer's Report, Fiscal Year 2025-26
This section of the Engineer's Report explains the benefits to be derived from the Improvements and the methodology used to apportion the total assessment to properties within the District.

The District consists of certain assessor parcels within the boundaries as defined by the Assessment Diagram referenced in this report and the parcels identified by the Assessor Parcel Numbers listed with the levy roll. The parcel list includes all privately and publicly owned parcels as shown. The method used for apportioning the Assessment is based upon the relative special benefits to be derived by the properties in the District over and above general benefits conferred on real property or to the public at large. The Assessment is apportioned to lots and parcels in proportion to the relative special benefit from the Improvements. The apportionment of special benefit is a two-step process: the first step is to identify the types of special benefit arising from the Improvements and the second step is to allocate the Assessments to property based on the estimated relative special benefit for each type of property.

DISCUSSION OF BENEFIT
In summary, the Assessments can only be levied based on the special benefit to property.

This benefit is received by property over and above any general benefits. With reference to the requirements for assessments, Section 22573 of the Landscaping and Lighting Act of 1972 states:
"The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements." Proposition 218, as codified in Article XIIID of the California Constitution, has confirmed that assessments must be based on the special benefit to property and that the value of the special benefits must exceed the cost of the assessment:
"No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel. " The following benefit categories summarize the types of special benefit to residential, commercial, industrial and other lots and parcels resulting from the Improvements to be provided with the assessment proceeds. These types of special benefit are summarized as follows:

Page 13 of 30 ends

City of Placentia
Landscape Maintenance District No. 92-1
Preliminary Engineer's Report, Fiscal Year 2025-26
A. Proximity to Improved Landscaped Areas and Other Public Improvements within the District.

B. Access to Improved landscaped areas and Other Public Improvements within the District.

C. Improved Views within the District.

D. Extension of a property's outdoor areas and green spaces for properties within close proximity to the Improvements.

E. Creation of individual lots for residential and commercial use that, in absence of the Assessments, would not have been created.

In this case, the recent SVTA v. SCCOSA decision provides enhanced clarity to the definitions of special benefits to properties from similar improvements in three distinct areas:
• Proximity
• Expanded or improved access
• Views
The SVTA v. SCCOSA decision also clarifies that a special benefit is a service or improvement that provides a direct advantage to a parcel and that indirect or derivative advantages resulting from the overall public benefits from a service or improvement are general benefits. The SVTA v. SCCOSA decision also provides specific guidance that park improvements are a direct advantage and special benefit to property that is proximate to a park that is improved by an assessment:

The characterization of a benefit may depend on whether the parcel receives a direct advantage from the improvement (e.g. proximity to a park) or receives an indirect, derivative advantage resulting from the overall public benefits of the improvement (e.g. general enhancement of the district's property values).

Proximity, improved access and views, in addition to the other special benefits listed herein further strengthen the basis of these assessments.

Moreover, the Dahms decision further clarified that certain services and improvements funded by assessments, that are over and above what otherwise would be provided and that other property in general and the public do not share or receive are 100% special benefit. The assessment -funded services upheld by Dahms included streetscape maintenance and security services.

SPECIAL BENEFIT
The special benefits from the Improvements are further detailed below:

Page 14 of 30 ends

City of Placentia
Landscape Maintenance District No. 92-1
Preliminary Engineer's Report, Fiscal Year 2025-26

PROXIMITY TO IMPROVED LANDSCAPED AREAS WITHIN THE DISTRICT Only the specific properties within close proximity to the Improvements are included in the District. The District has been narrowly drawn to include the properties that receive special benefits from the Improvements. Therefore, property in the District enjoys unique and valuable proximity and access to the Improvements that the public at large and property outside the District do not share.

In absence of the Assessments, the Improvements would not be provided and the public improvements funded in the District would be degraded due to insufficient funding for maintenance, upkeep and repair. Therefore, the Assessments provide Improvements that are over and above what otherwise would be provided. Improvements that are over and above what otherwise would be provided do not by themselves translate into special benefits but when combined with the unique proximity and access enjoyed by parcels in the District, they provide a direct advantage and special benefit to property in the District.

ACCESS TO IMPROVED LANDSCAPED AREAS WITHIN THE DISTRICT Since the parcels in the District are nearly the only parcels that enjoy close access to the Improvements, they directly benefit from the unique close access to improved landscaping areas and other public improvements that are provided by the Assessments.

This is a direct advantage and special benefit to property in the District.

IMPROVED VIEWS WITHIN THE ASSESSMENT DISTRICTS
The City, by maintaining permanent public improvements funded by the Assessments in the District, provides improved views to properties in the District. The properties in the District enjoy close and unique proximity, access and views of the specific Improvements funded in the District; therefore, the improved and protected views provided by the Assessments are another direct and tangible advantage that is uniquely conferred upon property in the District.

EXTENSION OF A PROPERTY'S OUTDOOR AREAS AND GREEN SPACES

FOR PROPERTIES WITHIN CLOSE PROXIMITY TO THE IMPROVEMENTS In large part because it is cost prohibitive to provide large open land areas on property in the District, the residential, commercial and other benefiting properties in the District do not have large outdoor areas and green spaces. The Improvements within the District provide additional outdoor areas that serve as an effective extension of the land area for proximate properties because the Improvements are uniquely proximate and accessible to property in close proximity to the Improvements. The Improvements, therefore, provide an important, valuable and desirable extension of usable land area for the direct

Page 15 of 30 ends

City of Placentia
Landscape Maintenance District No. 92-1
Preliminary Engineer's Report, Fiscal Year 2025-26
advantage and special benefit of properties in the District because such properties have uniquely good and close proximity to the Improvements.

CREATION OF INDIVIDUAL LOTS FOR RESIDENTIAL AND COMMERCIAL

USE THAT, IN ABSENCE OF THE ASSESSMENTS, WOULD NOT HAVE

BEEN CREATED
In most of the District, the original owner/developer(s) of the property within the District agreed unanimously to the Assessments. The Assessments provide the necessary funding for public improvements that were required as a condition of development and subdivision approval. Therefore, such Assessments allowed the original property to be subdivided and for development of the parcels to occur. As parcels were sold, new owners were informed of the Assessments through the title reports, and in some cases, through Department of Real Estate "White Paper" reports that the parcels were subject to assessment. Purchase of property was also an "agreement" to pay the Assessment.

Therefore, in absence of the Assessments, the lots within most of the District would not have been created. These parcels, and the improvements that were constructed on the parcels, receive direct advantage and special benefit from the Assessments.

GENERAL VERSUS SPECIAL BENEFIT
Article XIIIC of the California Constitution requires any local agency proposing to increase or impose a benefit assessment to "separate the general benefits from the special benefits conferred on a parcel." The rationale for separating special and general benefits is to ensure that property owners subject to the benefit assessment are not paying for general benefits. An assessment can fund special benefits but cannot fund general benefits. Accordingly, a separate estimate of the special and general benefit is given in this section.

In other words:

Total _ G eneral Special
Benefit — Benefit + Benefrt
There is no widely accepted or statutory formula for general benefit. General benefits are benefits from improvements or services that are not special in nature, are not "particular and distinct" and are not "over and above" benefits received by other properties. SVTA vs. SCCOSA provides some clarification by indicating that general benefits provide "an indirect, derivative advantage" and are not necessarily proximate to the improvements.

Page 16 of 30 ends

City of Placentia
Landscape Maintenance District No. 92-1
Preliminary Engineer's Report, Fiscal Year 2025-26
In this Report, the general benefit is liberally estimated and described, and then budgeted so that it is funded by sources other than the Assessment.

The starting point for evaluating general and special benefits is the current, baseline level of service. The Assessment will fund Improvements "over and above" this general, baseline level and the general benefits estimated in this section are over and above the baseline.

A formula to estimate the general benefit is listed below:

Special benefit, on the other hand, is defined in the state constitution as "a particular and distinct benefit over and above general benefits conferred on real property located in the district or to the public at large." The SVTA v. SCCOSA decision indicates that a special benefit is conferred to a property if it "receives a direct advantage from the improvement (e.g., proximity to a park)." In these Assessments, as noted, properties in the District have close and unique proximity, views and access to the Improvements and uniquely improved desirability from the Improvements and other properties and the public at large do not receive significant benefits because they do not have proximity, access or views of the Improvements. Therefore, the overwhelming proportion of the benefits conferred to property is special and is only minimally received by property outside the Districts or the public at large.

BENEFIT FINDING
The District contains the Placentia Champions Sports Complex, which is distinct from other landscape improvements in the District. Due to significantly different characteristics between the two types of improvements, benefits will be discussed and calculated separately under the categories of "Park Improvements" and "Landscaping Improvements."

PARK IMPROVEMENTS - QUANTIFICATION OF GENERAL BENEFIT
In this section, the general benefit from park Improvements is liberally estimated and described, and then budgeted so that it is funded by sources other than the Assessment.

This Park section is focused on the Placentia Champions Sports Complex. Other District Improvements are discussed below in "Landscaping Improvements - Quantification of General Benefit."

Page 17 of 30 ends

Banc-ritto nc-al
Benefit to Reil
General PYOI7erkyOuts lde
Property Insidc. the
Benefit to
_ +
1�
piss e4sn,ent District
+ the Public that
Bonc-rik the Ass essn'enk
is Indirc-ct and
at Large
District
Deri-joki-ic•
Special benefit, on the other hand, is defined in the state constitution as "a particular and distinct benefit over and above general benefits conferred on real property located in the district or to the public at large." The SVTA v. SCCOSA decision indicates that a special benefit is conferred to a property if it "receives a direct advantage from the improvement (e.g., proximity to a park)." In these Assessments, as noted, properties in the District have close and unique proximity, views and access to the Improvements and uniquely improved desirability from the Improvements and other properties and the public at large do not receive significant benefits because they do not have proximity, access or views of the Improvements. Therefore, the overwhelming proportion of the benefits conferred to property is special and is only minimally received by property outside the Districts or the public at large.

This Park section is focused on the Placentia Champions Sports Complex. Other District Improvements are discussed below in "Landscaping Improvements - Quantification of General Benefit."

Page 17 of 30 ends

City of Placentia
Landscape Maintenance District No. 92-1
Preliminary Engineer's Report, Fiscal Year 2025-26

BENEFIT TO PROPERTY OUTSIDE THE ASSESSMENT DISTRICTS
For the purposes of calculating benefit to properties outside the District, the Park will be considered as a neighborhood park insomuch as it provides amenities for nearby properties. While it functions as a community (or even regional) facility for organized sports such as baseball and soccer, the general benefit derived from those activities will be discussed under the "Benefit to the General Public" below.

Properties within the District receive much of the special benefits from the park Improvements because properties in the District enjoy unique close proximity and access to the park Improvements that is not necessarily enjoyed by other properties or the public at large. However, certain properties within the proximity/access radius of the park Improvements, but outside of the boundaries of the District, may receive some benefit from the park Improvements. Since this benefit is conferred to properties outside the District boundaries, it contributes to the overall general benefit calculation and will not be funded by the Assessments.

Since the properties outside the District but within the effective proximity radii are not assessed for their benefits because they are outside of the area that can be assessed by the District, this is a form of general benefit to other property. A 50% reduction factor is applied to these properties because they are all on only one side of the Improvements and properties in the District enjoy the advantage of over twice the average proximity to the park Improvements. The general benefit to property outside of the District is calculated as follows with the parcel and data analysis:

Assumptions:
651 parcels outside the District but within 0.5 miles of the Park 2,212 parcels in the District
50% relative benefit compared to property within the District.

Calculation:

General Benefit to property outside the District = 651/(651+2,212)*0.5 = 11.37%

BENEFIT TO PROPERTY INSIDE THE ASSESSMENT DISTRICTS THAT IS

INDIRECT AND DERIVATIVE
The "indirect and derivative" benefit to property within the District is particularly difficult to calculate. A solid argument can be presented that all benefit within the District is special, because the Improvements are clearly "over and above" and "particular and distinct" when compared with the baseline level of service and the unique proximity, access and views of the Improvements enjoyed by benefiting properties in the District.

Page 18 of 30 ends

City of Placentia
Landscape Maintenance District No. 92-1
Preliminary Engineer's Report, Fiscal Year 2025-26
Nevertheless, the SVTA vs. SCCOSA decision indicates there may be general benefit "conferred on real property located in the district" A measure of the general benefits to property within the Assessment area is the percentage of land area within or directly abutting the District that is publicly owned and used for regional purposes such as major roads, rail lines and other regional facilities because such properties used for regional purposes could provide indirect benefits to the public at large. Approximately 2.91% of the land area in the District is used for such regional purposes, so this is a measure of the general benefits to property within the District.

BENEFIT TO THE PUBLIC AT LARGE
The general benefit to the public at large can be estimated by the proportionate amount of time that the District's parks facilities are used and enjoyed by individuals who are not residents, employees, customers or property owners in the District. In this District, there is only one park facility: Placentia Champions Sports Complex ("Complex"). The Complex serves the needs of many people in two primary ways: as a neighborhood park serving nearby residents for shorter and more frequent visits; and as a community or regional park serving people from all over Placentia and the surrounding areas as a destination for organized sports such as soccer and baseball league play. The general benefit of the former was discussed above; the general benefit of the latter is discussed here.

When the Complex functions as a community or regional park, it becomes a destination for longer and less frequent visits (for example, scheduled league play). Of the five ways benefits are conferred (proximity, access, views, extension of a property's green space, and creation of lots), the community or regional function confers benefits only in the "access" and "extension of a property's green space" categories (proximity does not apply as these trips are from outside the District; people do not come for the views; and the facility was not tied to the creation of faraway lots). Therefore, the general benefit is no more than 40%. That figure, however, is reduced by the percentage that the community or regional park benefits property owners within the district (special benefit). The City estimates that approximately 71 % of participants in these organized sports are from the City of Placentia. However, only 15.11 % of Placentia parcels lie inside the district, so it is estimated that (15% of 71% _) 10.73% of the users are from within the District.

Conversely, 89.27% are from outside the District. Therefore (40% x 89.27% _) 35.71 % of the benefits from the Parks Improvements are general benefits to the public at large.

TOTAL PARK IMPROVEMENTS GENERAL BENEFITS
Using a sum of these three measures of general benefit, we find that approximately

49.98% of the benefits conferred by the Improvements may be general in nature and should be funded by sources other than the assessment.

Page 19 of 30 ends

City of Placentia
Landscape Maintenance District No. 92-1
Preliminary Engineer's Report, Fiscal Year 2025-26
PARKs GENERAL BENEFIT CALCULATION

11.37% (Outside the District)
+ 2.91% (Property within the District)
+ 35.71% (Public at Large)
= 49.99% (Total General Benefit)

LANDSCAPING AND OTHER IMPROVEMENTS - QUANTIFICATION OF

GENERAL BENEFIT
In this section, the general benefit from landscaping and other types of Improvements (other than park Improvements) is liberally estimated and described, and then budgeted so that it is funded by sources other than the Assessment.

BENEFIT TO PROPERTY OUTSIDE THE ASSESSMENT DISTRICTS
Properties within the District receive almost all of the special benefits from the other Improvements because properties in the District enjoy unique close proximity and access to the Improvements that is not enjoyed by other properties or the public at large.

However, certain properties within the proximity/access radius of the Improvements, but outside of the boundaries of the District, may receive some benefit from the Improvements. Since this benefit is conferred to properties outside the District boundaries, it contributes to the overall general benefit calculation and will not be funded by the Assessments. The general benefit to property outside of the District is calculated with the parcel and data analysis.

Since the properties outside the District but with frontage abutting the Improvements cannot be assessed by the District, this is a form of general benefit to other property. The primary way that parcels outside the district benefit by the Improvements is from views.

Therefore, parcels that abut the landscape areas and are not separated from the Improvements by a privacy fence are counted for this general benefit. The general benefit to property outside of the District is calculated as follows:

Page 20 of 30 ends

City of Placentia
Landscape Maintenance District No. 92-1
Preliminary Engineer's Report, Fiscal Year 2025-26
AssuMPTIDN5:
22 parcel s outsi de the Distri d
■ 2,212 parcels in the District
CALCULATION:

General benefit to property outside the Dist-! ct
22/(22+2,212) =0.9996

BENEFIT TO PROPERTY INSIDE THE ASSESSMENT DISTRICTS THAT IS

INDIRECT AND DERIVATIVE
The "indirect and derivative" benefit to property within the District is particularly difficult to calculate. A solid argument can be presented that all benefit within the District is special, because the other Improvements are clearly "over and above" and "particular and distinct" when compared with the baseline level of service and the unique proximity, access and views of the other Improvements enjoyed by benefiting properties in the District.

Nevertheless, the SVTA vs. SCCOSA decision indicates there may be general benefit "conferred on real property located in the district" A measure of the general benefits to property within the Assessment area is the percentage of land area within or directly abutting the District that is publicly owned and used for regional purposes such as major roads, rail lines and other regional facilities because such properties used for regional purposes could provide indirect benefits to the public at large. Approximately 2.91% of the land area in the District is used for such regional purposes, so this is a measure of the general benefits to property within the District.

BENEFIT TO THE PUBLIC AT LARGE
The general benefit to the public at large can be estimated by the proportionate amount of time that the District's other Improvements including landscaping are used and enjoyed by individuals who are not residents, employees, customers or property owners in the District. It should be noted that these other Improvements do not attract the public at large in the same way as park improvements — and they confer far less benefit to the public at large than do similar park improvements. In essence, the public does not visit an area to enjoy setback landscaping in the same way as they may visit a park.

One way to measure the special benefit to the general public is by the car trips through an area with Improvements. Of the five ways benefits are conferred (proximity, access, views, extension of a property's green space, and creation of lots), the only benefit that is conferred by way of pass -by car trips is views, which accounts for 10% of the total

Page 21 of 30 ends

City of Placentia
Landscape Maintenance District No. 92-1
Preliminary Engineer's Report, Fiscal Year 2025-26
benefits, since views are less critically important and are enjoyed much less often to the average non-resident driver than to a resident.

Next, the views factors are weighted by the relevant number of car trips. Using the lane miles as representative of pass -by traffic, an analysis shows that 90% of the lane miles are on arterial or collector streets where the general public has views of the landscaping.

Therefore (90% of 10% =) 9.0% of the benefits from the other Improvements are general benefits to the public at large.

TOTAL OTHER IMPROVEMENTS GENERAL BENEFITS
Using a sum of these three measures of general benefit, we find that approximately

12.89% of the benefits conferred by the Improvements may be general in nature and should be funded by sources other than the assessment.

LANDSCAPING GENERAL BENEFIT CALCULATION

0.99% (Outside the District)
+ 2.91% (Property within the District)
+ 9.00% (Public at Large)
= 12.90% (Total General Benefit)

TOTAL COMBINED GENERAL BENEFITS
The total general benefit for Parks is 49.98% and for Landscaping and other Improvements is 12.89%. However, none of the District budget is for Parks — all of the budget is currently allocated for Landscaping and other Improvements. Therefore, using those proportions to calculate a weighted average of the general benefits for each type of Improvement, the resulting total combined general benefit is (0 x 49.98%) + (1.00 x

12.90°/x) = 12.90%.

Although this analysis finds that 12.90% of the assessment may provide general benefits from the Improvements, the Assessment Engineer establishes a requirement for a minimum contribution from sources other than the assessments of 13%. This minimum contribution above the measure of general benefits will serve to provide additional coverage for any other general benefits.

FINAL STEP — CALCULATE THE CURRENT GENERAL BENEFIT

CONTRIBUTION FROM THE CITY

Page 22 of 30 ends

City of Placentia
Landscape Maintenance District No. 92-1
Preliminary Engineer's Report, Fiscal Year 2025-26
This general benefit cannot be funded from the Assessments; it must be funded from other sources such as the City's General Fund or other non -District funds. These contributions can also be in the form of in -lieu contributions to the installation and maintenance of the Improvements such as other City assets that support and protect the Improvements. The City of Placentia will contribute both monetary and in -lieu resources to ensure that the general benefits conferred by the proposed Improvements are not funded by the District's Assessments.

A summary and quantification of these other contributions from the City is discussed below:

The City of Placentia owns, maintains, rehabilitates, and replaces curb and gutter along the border of the District Improvements. This curb and gutter serve to support, contain, retain, manage irrigation flow and growth, and provide a boundary for the Improvements.

The contribution from the City towards general benefit from the maintenance, rehabilitation, and replacement of the curb and gutter is conservatively estimated to be 5%.

The City owns and maintains a storm drainage system along the border of District Improvements. This system serves to prevent flooding and associated damage to the Improvements and manage urban runoff including local pollutants loading from the Improvements. The contribution from the City towards general benefit from the maintenance and operation of the local storm drainage system is conservatively estimated to be 5%.

The City owns and maintains local public streets along the border of the District Improvements. These public streets provide access to the Improvements for its enjoyment as well as efficient maintenance. The contribution from the City towards general benefit from the maintenance of local public streets is conservatively estimated to be 5%.

The value of the construction of the improvements can be quantified and monetized as an annuity. Since this construction was performed and paid for by non -assessment funds, this "annuity" can be used to offset general benefit costs and is conservatively estimated to contribute 10%.

The total General Benefit is liberally quantified at 13% which is entirely offset by the conservatively quantified total non -assessment contribution towards general benefit described above of 25%. Therefore, no additional General Benefit must be funded by the City.

METHOD OF APPORTIONMENT

Page 23 of 30 ends

City of Placentia
Landscape Maintenance District No. 92-1
Preliminary Engineer's Report, Fiscal Year 2025-26
The development of an Assessment methodology requires apportioning to determine the relative special benefit for each property. As the District was formed by a different engineer of record, the precise language from the most recent Engineer's Report is included below:

It has been determined that the improvements provide a specific and special benefit to all assessed parcels of land in the development area. Landscaping and irrigation of street rights-of-way, entryways, islands, sewer and storm drain easements, areas surrounding existing oil wells and the parkway vistas aesthetically enhances the development areas. The landscaped pedestrian corridor along Alta Vista Street also provides pedestrian access throughout the development area. The aesthetic enhancement and use of the parkway vistas increases the desirability of the properties located within the boundaries of the District mainly because of the property's close proximity and accessibility to the improvements. Therefore, maintenance of these public improvements renders a special and direct benefit to the parcels located throughout the District and the levy of a special assessment for the maintenance of the improvements is deemed appropriate.

The method of apportionment (Method of Assessment) set forth in the Report is based on the premise that each assessed property receives special benefits from the landscape improvements within the District, and the assessment obligation for each parcel reflects that parcel's proportional special benefits as compared to other properties that receive special benefits.

The assessment method used in spreading the annual landscape maintenance costs is based on an assessment unit (AU) factor as follows:

Each Single Family Detached Residential Unit is considered to be one AU and is assessed the cost attributable to one AU.

Multi -Family Residential Units are assessed 0.70 or 70% of an AU since they have a higher density than Single Family Detached Units (number of dwelling units/acres). The decrease in assessment is a direct result of the reduced amount of assessable acreage per Multi -Family Unit and the reduction in occupancy per unit.

In converting Developed Commercial, Industrial, Institutional and Other Non - Residential properties to AUs, the factor used is based on the City of Placentia average single-family residential density of ten dwelling units per acre. Therefore, the parcels in this Class will be assessed 10 AU per acre or any portion thereof.

These properties benefit from the maintenance of improvements because of the

Page 24 of 30 ends

City of Placentia
Landscape Maintenance District No. 92-1
Preliminary Engineer's Report, Fiscal Year 2025-26
enhanced desirability resulting from well -kept landscape areas. Improved aesthetic appeal also increases the draw of businesses to purchase or lease property and the increased opportunity to draw clientele.

Assessable Undeveloped Acreage also benefits from the maintenance and service of landscape improvements. This benefit comes in the form of enhanced desirability due to the improved aesthetics of the area resulting from improvements. The enhanced aesthetics increases the desirability of the property to future homeowners and future commercial property owners orlessors. However, because the property is vacant, less use will be made of the improvements. It is reasonable to derive that vacant property, when compared to developed property, receives about half of the benefit of developed properties, therefore the Single - Family Residence acreage equivalent used for developed non- residential properties of 10 AU per acres is reduced to 5 AU per acre for undeveloped land.2 Further clarification on the four benefit classes is provided below:

Class I - Single family detached residential, including condominium form of ownership of single-family detached dwellings.

Class II - Developed commercial, industrial, and institutional where a map or a building permit for construction has been issued as of March 15 of the prior Fiscal Year.

Class 111— Multi -family residential and attached residential, approved project where a map has been recorded or a building permit for construction of dwelling units has been issued as of March 15 of the prior Fiscal Year.

Class IV — Undeveloped and all other properties that are not in Class 1, or 111 regardless if they have been approved for future development or are in the process of securing development approval as of June 15 of the prior Fiscal Year3.

ANNUAL ASSESSMENT CALCULATION
For Fiscal Year 2025-26, the rate of Assessments for the District is not increased from prior years. The Calculations for maintenance, service and incidentals follows:
2 From the 2013-14 Engineer's Annual Levy Report, City of Placentia, Landscape Maintenance District No. 92-1, dated June 4, 2013
3 From the 2013-14 Engineer's Annual Levy Report, City of Placentia, Landscape Maintenance District No. 92-1, dated June 4, 2013

Page 25 of 30 ends

City of Placentia
Landscape Maintenance District No. 92-1
Preliminary Engineer's Report, Fiscal Year 2025-26
AU Ratic
Description Quantity Factor
Total Assessment Units I I 1 1 2,957.270 AU
7,992/2,957.27 = $154.87
Class Assessments
Single Family
2,180 parcels
x

1.00 =
2,180.000 AU
II
Comm, Industrial

27.927 acres
x

10.00 =
279.270 AU
III
Multi -Family
648 units
x

0.70 =
453.600 AU
IV
Undeveloped

8.88 acres
x

5.00 =

44.400 AU
Total Assessment Units I I 1 1 2,957.270 AU
7,992/2,957.27 = $154.87
Class Assessments
Class I Single Family
Each parcel is assessed at one assessment unit:
$154.87x 1.0 = $154.87/Parcel
Class II Comm, Industrial
Each Acre is assessed at 10 assessment units:
$154.87 x 10.00 = $1,548.70 / Acre
Class III Multi -Family
Class IV Undeveloped
Each Unit is assessed at 0.70 assessment units:
$154.87 x 0.70 = $108.41 /Unit
Each Acre is assessed at 5 assessment units:
$154.87 x 5.00 = $774.35 /Acre

DURATION OF ASSESSMENT
The District was formed or annexed in previous years. It is proposed that the Assessments be continued every year after their formation or annexation, so long as the public Improvements need to be maintained and improved, and the City requires funding from the Assessments for these Improvements in the District. As noted previously, the Assessment can continue to be levied annually after the City Council approves an annually updated Engineer's Report, budget for the Assessment, Improvements to be provided, and other specifics of the Assessment. In addition, the City Council must hold an annual public hearing to continue the Assessment.

Page 26 of 30 ends

City of Placentia
Landscape Maintenance District No. 92-1
Preliminary Engineer's Report, Fiscal Year 2025-26

APPEALS OF ASSESSMENTS LEVIED TO PROPERTY
Any property owner who feels that the Assessment levied on the subject property is in error as a result of incorrect information being used to apply the foregoing method of assessment may file a written appeal with the City of Placentia City Administrator or his or her designee. Any such appeal is limited to correction of an Assessment during the then -current Fiscal Year and applicable law. Upon the filing of any such appeal, the City Administrator or his or her designee will promptly review the appeal and any information provided by the property owner. If the City Administrator or his or her designee finds that the Assessment should be modified, the appropriate changes shall be made to the Assessment Roll. If any such changes are approved after the Assessment Roll has been filed with the County for collection, the City Administrator or his or her designee is authorized to refund to the property owner the amount of any approved reduction. Any dispute over the decision of the City Administrator or his or her designee shall be referred to the Placentia City Council, and the decision of the City Council shall be final.

The net available Assessment funds, after incidental, administrative, financing and other costs shall be expended exclusively for Improvements within the boundaries of the District or as described herein, and appropriate incidental and administrative costs as defined in the Plans and Specifications section.

ASSESSMENT
Whereas, the City of Placentia directed the undersigned engineer of Work to prepare and file a report presenting an estimate of costs, a Diagram for the District and an assessment of the estimated costs of the Improvements upon all assessable parcels within the District; Now, Therefore, the undersigned, by virtue of the power vested in me under the Act, Article XIIID of the California Constitution, and the order of the Placentia City Council, hereby makes the following Assessment to cover the portion of the estimated cost of the Improvements, and the costs and expenses incidental thereto to be paid by the District.

The amount to be paid for said Improvements and the expense incidental thereto, to be paid by the District for the Fiscal Year 2025-26 is generally as follows:

Page 27 of 30 ends

City of Placentia
Landscape Maintenance District No. 92-1
Preliminary Engineer's Report, Fiscal Year 2025-26
Table 3 — FY 2025-26 Summary Cost Estimate
Salaries & Benefits
Operating Expenses
F
Total for Services $
Less General Fund Contribution
Less Other Revenue
118,367
322,500
440,867.00
Net Amount of Assesments $ 457,992.40
As required by the Act, an Assessment Diagram of the District is hereto attached and incorporated herein by reference. The distinctive number of each parcel or lot of land in the District is its Assessor Parcel Number, appearing on the Assessment Roll.

I do hereby assess and apportion the net amount of the cost and expenses of the Improvements, including the costs and expenses incident thereto, upon the parcels and lots of land within the District, in accordance with the special benefits to be received by each parcel or lot, from the Improvements, and more particularly set forth in the Estimate of Cost and Method of Assessment in the Report.

The Assessment is made upon the parcels or lots of land within the District in proportion to the special benefits to be received by the parcels or lots of land from the Improvements.

Each parcel or lot of land is described in the Assessment Roll by reference to its parcel number as shown on the Assessor's Maps of the County of Orange for the Fiscal Year 2025-26. For a more particular description of the property, reference is hereby made to the deeds and maps on file and of record in the office of the County Recorder of the County.

I hereby will place opposite the Assessor Parcel Number for each parcel or lot within the Assessment Roll, the amount of the assessment for the Fiscal Year 2025-26 for each parcel or lot of land within the District.

Date: May 20, 2025
Director of Public Works
Chris Tanio, PE

Page 28 of 30 ends

City of Placentia
Landscape Maintenance District No. 92-1
Preliminary Engineer's Report, Fiscal Year 2025-26

ASSESSMENT DIAGRAM
The District boundary is conterminous with the City Limits. The parcels to be assessed in Landscape Maintenance District No. 92-1 are shown on the Assessment Diagram, which is on file with the City Clerk of the City of Placentia and includes all those properties included in the original formation of the District and subsequent annexations. The following Assessment Diagram is for general location only and is not to be considered the official boundary map. The lines and dimensions of each lot or parcel within the District are those lines and dimensions as shown on the maps of the Assessor of the County of Orange, for Fiscal Year 2025-26, and are incorporated herein by reference, and made a part of this Diagram and this Report.

Page 29 of 30 ends

City of Placentia
Landscape Maintenance District No. 92-1
Preliminary Engineer's Report, Fiscal Year 2025-26

ASSESSMENT ROLL
An Assessment Roll (a listing of all parcels assessed within the District and the amount of the Assessment) will be filed with the City Clerk and is, by reference, made part of this Report and is available for public inspection during normal office hours at the City Hall at 401 East Chapman Avenue, Placentia, California 92870.

Each lot or parcel listed on the Assessment Roll is shown and illustrated on the latest County Assessor records and these records are, by reference, made part of this Report.

These records shall govern all details concerning the description of the lots or parcels.

Page 30 of 30 ends

PLACENTIA CITY COUNCIL AGENDA REPORT
Meeting Date: May 20, 2025
Submitted by: Aileen Munoz
From: Community Services
Subject:

Acceptance of Resignation from the
Appointment of a New Committee Member
Financial Impact:

Fiscal Impact: None
Agenda Item No: 1.f
Heritage Committee and Consideration of the
Summary:

Mr. Gonzalez has served on the Heritage Festival Committee since May 2021. He has volunteered his time to the community and has been part of projects throughout his time as a Committee Member. The City received his email correspondence on May 8, 2025, indicating Mr. Gonzalez's resignation from the Committee effective May 21, 2025.

Due to the resignation of Mr. Gonzalez, a vacancy has been created on the Heritage Festival Committee. Staff recommends that the position be filled by Mrs. Lisa Pallares, who was appointed as an alternate committee member.

Recommendation:

Recommended Action: It is recommended that the City Council:

1. Accept the resignation of Martin Gonzalez from the Heritage Festival Committee effective May 21, 2025; and

2. Consider the appointment of alternate member Lisa Pallares to the Heritage Festival Committee effective May 21, 2025.

Strategic Plan Statement:

This item is consistent with the City Council approved 5 -year Strategic Goal 4: Increase community engagement and Goal 3: Promote community and economic development.

Heritage Committee members actively encourage the community to participate in the annual Heritage parade and festival to promote community development through this event.

Discussion:

During his time with the Committee, Mr. Gonzalez contributed to a variety of duties and brought forward numerous innovative ideas that enhanced the Committee's operations. He introduced the concept of digitizing paperwork, streamlining internal processes, and improving advertising strategies. He played a key role in securing sponsorships through his community connections and was actively involved in the Grand Marshal selection process. Additionally, 160

he collaborated with the Arts Department at Cal State Fullerton to strengthen the Committee's marketing strategy. The city greatly appreciates Mr. Gonzalez's dedication and his many contributions during his time on the Heritage Festival Committee.

A vacancy has been created on the Heritage Festival Committee. Staff recommends that the position be filled by Lisa Pallares, who was previously appointed as an alternate Committee Member. Mrs. Pallares has demonstrated a strong commitment to the community and brings a wide network of connections with local businesses and community members. Her established relationships and outreach abilities make her a valuable asset to the Committee and an ideal candidate to step into this role.

Fiscal Impact Summary:

There is no fiscal impact.

Attachments
Marty Gonzalez Resignation.pdf
161

From: Marty Gonzalez
Sent: Thursday, May 8, 2025 8:50 PM
To: Aileen Munoz
Subject: Re: May 14, 2025 Heritage Festival Committee Meeting

EMAIL FROM EXTERNAL SOURCE
Don't reply, click on a link or open an attachment unless you recognize the sender and know the content to be safe. If you believe this email to be unsafe, please use the Report Phish button in Outlook and notify the IT department.

Hello "`
No longer have time to help around.

Thanks again for opportunity. Please remove me from these emails. Thanks Martin Gonzalez
162

Agenda Item No: 3.a

PLACENTIA CITY COUNCIL AGENDA REPORT
Meeting Date: May 20, 2025
Submitted by: Jennifer Lampman
From: Finance
Subject:

Presentation of the Proposed Fiscal Year 2025-26 Operating Budget and Capital Improvement Program (CIP)
Financial Impact:

Fiscal Impact:

FY 2025-26 EXPENDITURES: $92,686,878
REVENUE: $89,665,708
Summary:

In accordance with City Charter Section 1203, the City Administrator must present the Proposed General Fund Operating Budget to the City Council for consideration at least 35 days prior to the beginning of each fiscal year. This item being presented for the City Council's review and consideration is the Fiscal Year 2025-26 Proposed Operating Budget and Capital Improvement Program (CIP). Under the direction of the Acting City Administrator, the Finance Department conducts the analysis and makes projections required to complete the budget document after receiving input from all City departments and specialized consultants.

Recommendation:

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

1. Review and discuss the Proposed Fiscal Year 2025-26 Annual Operating Budget and Capital Improvement Program (CIP) and provide input and direction for final budget adoption; and

2. Set the date of the public hearing for budget adoption as June 3, 2025, at 7:00 p.m.

Strategic Plan Statement:

This item aligns with Strategic Plan Goal No. 1, "Ensure Long -Term Fiscal Sustainability", however is not tied to a specific Objective.

Discussion:

See attached staff report.

Fiscal Impact Summary:

The proposed FY 2025-26 citywide operating budget is $92.7 million, a decrease of 6.6% from the Adopted FY 2024-25 budget. These expenses are supported by $89.7 million in revenue, a decrease of 5.9% from the current fiscal year's Adopted budget, as well as unassigned fund 163

balance in some special revenue funds. These total figures reflect revenues and expenses for all funds citywide including the General Fund, Enterprise Funds, Debt Service Funds and Special Revenue Funds.

The General Fund budget is comprised of $52,654,458 in expenses and $53,543,058 in revenue.

Attachments
Staff Report - 2025-26 Proposed Budget 5.20.25.pdf
FY25-26 Proposed Budget 5.15.25.pdf
Job Classification Senior Building Permit Technician.docx Job Classification Police Records Technician.docx
Job Classification Support Services Administrator.docx
2025-26 Proposed Budget Study Session 5.20.25.pdf
164

TO: CITY COUNCIL
VIA: ACTING CITY ADMINISTRATOR
FROM: DIRECTOR OF FINANCE
DATE: MAY 20, 2025
Placentia City Council

AGENDA REPORT
SUBJECT: STUDY SESSION: PRESENTATION OF THE PROPOSED FISCAL YEAR 2025- 26 OPERATING BUDGET AND CAPITAL IMPROVEMENT PROGRAM (CIP) FISCAL
IMPACT: FY 2025-26 EXPENDITURES: $92,686,878
REVENUE: $89,665,708

SUMMARY -
In accordance with City Charter Section 1203, the City Administrator must present the Proposed General Fund Operating Budget to the City Council for consideration at least 35 days prior to the beginning of each fiscal year. This item being presented for the City Council's review and consideration is the Fiscal Year 2025-26 Proposed Operating Budget and Capital Improvement Program (CIP). Under the direction of the Acting City Administrator, the Finance Department conducts the analysis and makes projections required to complete the budget document after receiving input from all City departments and specialized consultants.

RECOMMENDATION:

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

1. Review and discuss the Proposed Fiscal Year 2025-26 Annual Operating Budget and Capital Improvement Program (CIP) and provide input and direction for final budget adoption; and

2. Set the date of the public hearing for budget adoption as June 3, 2025, at 7:00 p.m.

DISCUSSION:

The Proposed Budget provides a funding guide that reflects the City's priority to provide effective, high-quality public services that foster safety, quality of life, and economic prosperity throughout our community.

City Council Agenda
May 20, 2025

Page 2 of 11 ends

reserves, and allows flexibility to respond to changes in the economy outside our control such as tariffs, inflation and changes in consumer spending.

While challenging, this analysis will enable the City to focus its resources on providing the highest level of service in its core functions while pausing or reassessing auxiliary programs.

Yet it's not all bad news! This "back to basics" approach aligns perfectly with the City's upcoming centennial celebration which begins January 2026 with events planned throughout the year to celebrate one hundred (100) years of the Placentia community! In addition, the City continues to improve the city's infrastructure with a renewed emphasis on street improvements, renovations of parks and playgrounds and several new businesses recently opened or opening soon within the community such as Chick Fil-A, Tru Hotel by Hilton, Primecut Taqueria and a variety of coffee houses.

FY 2025-26 Proposed Budget Summary
The proposed FY 2025-26 citywide operating budget is $92.7 million, a decrease of 6.6% from the Adopted FY 2024-25 budget. These expenses are supported by $89.7 million in revenue, a decrease of 5.9% from the current fiscal year's Adopted budget, as well as unassigned fund balance in some special revenue funds. These total figures reflect revenues and expenses for all funds citywide including the General Fund, Enterprise
Funds, Debt Service Funds and Special Revenue Funds. — agency Enterprise Funds are proprietary funds supported by user fees and charges that operate much like a private
business. The rates charged to customers for these
services cover the costs of operation, maintenance and
capital and infrastructure improvements. The City
maintains two Enterprise Funds including Sewer and Solid Waste (Refuse). Expenditures for FY 2025-26 for these
funds are proposed to be $5.9 Million for both operating and capital expenses.

Internal Service Funds, including employee health and
welfare, risk management, and equipment replacement
account for activities provided to one City department by another City department. The Proposed FY 2025-26
budget includes $5.7 million in funding for these funds.

Special Revenue Funds are funds legally restricted to a specific purpose. Examples of Special Revenue Funds
include the Gas Tax Fund and the Community
Fund Type
Debt
Service
166

City Council Agenda
May 20, 2025

Page 3 of 11 ends

Development Block Grant (CDBG). In total, expenses in Special Revenue Funds are proposed at $21.0 million for FY 2025-26 inclusive of Measure U.

Proposed revenues and expenses by fund type are outlined below:

General Fund
The General Fund is the primary operating fund of the City and supports fundamental services including Police, Fire & Life Safety, Development Services, Community Services and general administration. Revenue for this fund comes from general taxes such as property tax, sales tax, transfers from Measure U, transient occupancy taxes as well as a variety of user and permit fees and other smaller sources. The Proposed Budget for FY 2025-26 for the General Fund is $52.7 million in operating expenses, an increase of $1.7 million or 3.4% from the Adopted FY 2024-25 budget, supported by $53.5 million in operating revenue, an increase of $3.1 million or 6.2% from the Adopted FY 2024-25 budget.

Compared to fiscal year 2024-25, the FY 2025-26 budget does not incorporate the use of the 10% reserve contribution from Measure U of $888,600 outlined in Policy 460 to support day-to-day operations. Instead, these funds will be added to the General Fund Measure U Contingency Reserve to replenish reserve fund balance which have been decreased in recent years due primarily to construction of the public safety building. 167
Revenues
Transfers-
Expenditures
& Net
Out D -
General Fund
53,543,058
52,654,458
888,600
Special Revenue
18,017,996
20,996,497
(2,978,501)
Debt Service
403,300
403,300
-
Enterprise
6,392,880
5,850,885
541,995
Capital Projects Fund
-
355,700
(355,700)
Internal Service
5,548,700
5,662,700
(114,000)
Fiduciary
4,290,600
5,290,600
(1,000,000)
Agency Fund
1,469,174
1,472,738
3,564
Totals
89,665,708
92,686,878
(3,021,170)
General Fund
The General Fund is the primary operating fund of the City and supports fundamental services including Police, Fire & Life Safety, Development Services, Community Services and general administration. Revenue for this fund comes from general taxes such as property tax, sales tax, transfers from Measure U, transient occupancy taxes as well as a variety of user and permit fees and other smaller sources. The Proposed Budget for FY 2025-26 for the General Fund is $52.7 million in operating expenses, an increase of $1.7 million or 3.4% from the Adopted FY 2024-25 budget, supported by $53.5 million in operating revenue, an increase of $3.1 million or 6.2% from the Adopted FY 2024-25 budget.

City Council Agenda
May 20, 2025

Page 4 of 11 ends

General Fund Revenue Highlights
Property Tax revenue in FY 2025-26 is projected to be $22,755,799, an increase of $959,776, or

4.4% over the FY 2024-25 Amended budget. Increases in property tax are due to a combination of property turnover and resulting
reassessments and the two percent (2%) per
year inflation factor for property assessments
allowable under Proposition 13. Property tax
for FY 2025-26 includes the General Fund's
portion of the increase in assessed value of
the Cenza property (50%), with the Enhanced
Infrastructure Financing District (EIFD) being Transient allocated the other fifty percent (50%). OccupancyTax
Through the end of 2024, the City continues 4%
to maintain a high number of properties Utility Users
assessed at their pre -1978 value, with 13.2% Tax Franchise o Fines & Fees
of all citywide parcels and 10.6% of single- 6i Forefeitures Transfers In 6% family residences still assessed well below 1% 2%
market value. As these properties turn over
and are assessed at market value, the City's property tax should continue to increase at a higher percentage than the 2% maximum CPI allowable under Proposition 13.

Sales Tax, excluding Measure U, is projected to increase slightly by $116,000, or 1.4% in FY 2025-26 from the Amended FY 2024-25 budget and totals approximately $8.4 million. While an increase over the current fiscal year, the projected figure is still $100,000 lower than the amount of sales tax the City received three years ago in FY 2022-23. This trend is not unique to Placentia as sales tax is directly impacted by economic fluctuations due to inflation, tariffs, a potential recession and other influences such as minimum wage increases and store closures. The City's sales tax consultant is projecting an increase in sales tax of 1.6% statewide in FY 2025-26 for all retail categories with increases in fuel/ service stations (3.0%), restaurants/ hotels (2.8%) and State and County pools (3.0%) offset by decreases in building/ construction (-1.0%) and food/ drugs (-0.5%). Specific reasons behind their projections include:
• Prolonged higher interest rates and the threat of tariffs which have negatively impacted purchases of new and used automobiles.
• Lower fuel prices reducing receipts from fuel and services stations in recent years. As six of the City's top 25 sales tax producers are fuel stations, this has significantly impacted the City's sales tax receipts. However, this category is anticipated to increase by three percent (3%) in FY 2025-26 due to tighter environmental regulations and the anticipated closures of two refineries in California in the next two years leading to higher fuel prices. • Closure of larger chain store locations such as Joann's Fabrics, Walgreens and others.

Transient occupancy tax (TOT), otherwise known as the "bed tax" is a 10% tax paid by visitors staying overnight in one of our local hotels and/or short-term rentals operating within the City. The Proposed Budget assumes $1,915,000 in revenue, 4.1% higher than the FY 2024-25 Adopted Budget. This increase is due to a combination of growth in the travel industry, higher nightly hotel 168

City Council Agenda
May 20, 2025

Page 5 of 11 ends

rates and a slightly higher number of short-term rentals operating within the City.

Fines & Forfeitures are projected to increase 12% to $644,200 from the prior fiscal year due mainly to slight increases in parking citations.

Intergovernmental revenue is revenue from outside government agencies including County, State and/or Federal sources and are usually related to grants and/or reimbursement for mandated training in the Police Department. Revenues for FY 2025-26 is relatively flat compared to the FY24-25 Adopted budget with a modest $17,000 increase to $329,015.

General Fund Historical Revenues
$21,000,000
$11,000,000
$1,000,000
FY19/20 FY20/21 FY21/22 FY22/23 FY23/24 FY24/25 FY25/26 Property Tax Sales Tax Other Revenues Franchise Taxes Utility Users Tax 11W
Variance to
FY 1
1 •
Amended
Revemip Amended
Budget
Proposed Budget
Budget
Property Taxes
21,796,023
22,755,799

4.4%
Sales & Use Taxes
8,333,000
8,449,079

1.4%
Other Taxes
8,396,040
8,852,995

5.4%
Permits/Licenses
3,003,903
3,073,242

2.3%
Fines & Forfeitures
575,000
644,200

12.0%
Intergovernmental
1,464,103
329,015
(77.5%)
Charges for Services
1,945,786
1,885,975
(3.1%)
Miscellaneous
2,254,237
2,159,260

4.2%
Total Operating Revenues
47,768,092
48,149,565

0.8%
Transfers In
465,100
950,493
104.4%
Measure U Transfers -In
Employee Retention
2,665,800
2,665,800
-
Measure U Reserve
888,600
888,600
-
OPEB
888,600
888,600
-
Total Transfers In
4,908,100
5,393,493

9.9%
Total Resources
52,676,192
53,543,058

1.6%
169

City Council Agenda
May 20, 2025

Page 6 of 11 ends

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

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

Legislative
1,175,316
1,006,073
(14.4%)
City Administrator
1,536,501
752,975
(51.0°/x)
Administrative Services
5,780,344
5,576,750
(3.5%)
Human Resources
968,700
880,400
(9.1%)
Finance
1,432,100
1,495,000

4.4%
Development Services
1,935,400
1,927,352
(0.4%)
Police
14,638,308
14,716,986

0.5%
Fire & Life Safety
5,492,918
5,402,550
(1.6%)
Public Works
4,841,256
4,685,350
(3.2%)
Community Services
3,441,650
3,548,786

3.1%
General Government
5,259,700
6,300,136

19.8%
Transfers Out
143,756
61,000
(57.6%)
Total Operating Expenses
46,645,949
46,353,358
(0.6%)
Capital Improvement Program
(CIP)
3,114,628
-
-
Debt Service
6,458,866
6,301,100
(2.4%)
Total Expenditures
56,219,443
52,654,458
(6.3%)
Significant Changes
In preparing this budget, staff initially projected a deficit due to the nominal increase in revenues compared with significantly increased expenses, many of which were outside the City's control including:
170

City Council Agenda
May 20, 2025

Page 7 of 11 ends

➢ Increase in the required Unfunded Actuarial Liability (UAL) payment to CalPERS from $447,000 to $917,000 as a result of their rates of return for recent fiscal years. This UAL payment is in addition to the $4.1 million debt service payment for the 2020A lease revenue bonds that were issued to pay off the City's UAL in 2020. ➢ $1.5 million increase in personnel expenses per various memoranda of understandings and anticipated merit increases citywide.
➢ An increase of $463,000 for general liability and workers' compensation insurance citywide. ➢ An increase of $52,000 for the animal services contract with the County of Orange. ➢ Increased costs of utilities including gasoline and electricity.

To mitigate the impact of these increases on the City's budget, staff thoroughly analyzed all accounts within the city to identify opportunities for efficiencies and budget reductions and made several difficult decisions to balance the budget including:
➢ Elimination of several positions, explained in further detail in the staffing section below. ➢ Elimination of $25,000 in funding for the Chamber of Commerce- The City entered an agreement with the Chamber of Commerce in November 2023 to support the Chamber's efforts in operating a visitor center and facilitating the relationship between the City and the business community. The agreement allows for the cancellation of the contract by either party with or without cause with sixty (60) days' notice. Due to the City's financial challenges, staff is proposing cancellation of the agreement and elimination of this funding in the FY 2025-26 budget.
➢ Consolidation of the annual tree lighting and Tamale Festival into one event in December 2025. This consolidation is projected to save approximately $30,000 as well as allow for staff in the Community Services Department to prepare for the kickoff Centennial event in January 2026.
➢ Shifting partial engineering salaries to individual capital projects to reflect time worked on specific projects and reduce the burden on the General Fund.

Other Post -Employment Benefits (OPEB)The City established a Section 115 trust to mitigate potential investment losses from CalPERS and pre -fund OPEB expenses. The City's most recent actuarial study showed a total OPEB liability of approximately $15.8 million, with the most recent Unfunded Actuarial Liability (UAL) measured at $15.2 million by CalPERS. In Fall 2022 the City Council directed staff to transfer $2.4 million from bond proceeds to the Section 115 trust and approved a Section 115 Trust funding policy aimed at reducing the OPEB liability. The City contributed an additional $770,000 to the trust in the FY 2023-24 budget. 171

City Council Agenda
May 20, 2025

Page 8 of 11 ends

By design, Section 115 trusts can only be used for pension and OPEB expenses such as the UAL payment to CalPERS, and retiree medical expenses. As part of the actions taken to reduce the initial budget deficit, the Proposed FY 2025-26 budget includes funding of the increase in the required CalPERS UAL payment ($461,000) and approximately fifty-three percent (53%) of the annual retiree medical costs, $539,000, from the Section 115 trust. Staff is not proposing funding all retiree medical costs or the entire UAL payment from the trust at this time in order to allow the funds remaining in the trust to continue to accrue interest and grow the trust in accordance with the OPEB funding policy. As of April 30, 2025, there is $3.1 million in the Section 115 trust.

Policy 460 - Per Policy No. 460, which guides the allocation of funds received from Measure U, if the General Fund reserve level falls below twenty five percent (25%), the percentage allocated to infrastructure is supposed to decrease from fifty percent (50%) to forty percent (40%) with the reserve funding increasing from ten percent (10% to twenty percent (20%). During the FY 2024- 25 Mid -year Budget review, the projected reserve fell to 19%, triggering the reduction in Measure U funds dedicated to infrastructure. However, due to the City's significant need for funding of infrastructure, specifically street repairs, the City Council approved a one-time modification of the policy to allow for the Measure U contribution to infrastructure to remain at fifty percent (50%) for FY 2025-26.

Unlike the current fiscal year, the ten percent (10%) allocated to reserves per Policy 460 will not be used to balance the budget or fund operating expenses in FY 2025-26 but will be used to replenish reserves to 25.03%.

Centennial Celebration — The City of Placentia's Centennial celebration will kick off in January 2026 with events scheduled throughout the year to celebrate the founding of the community one hundred years ago. The Centennial Committee is soliciting sponsorships to offset the costs of these events, however, to ensure there is sufficient funding, the proposed budget includes $125,000 to support these events. Any sponsorship funds received will reduce the impact on the General Fund as those dollars will be spent first.

Position Allocation (Staffing)
The FY 2025-26 Proposed Budget includes 197 authorized full-time equivalent (FTE) positions,

7.0 elected officials as well as authorization for 4.0 FTE unfunded overhires in the Police and Public Safety Communication Departments. There are a few proposed staffing changes included in the FY 2025-26 budget, however the City will be continuing its hiring "frost", whereby all positions that become vacant will be scrutinized for necessity and or possible consolidation of duties with other positions.

Proposed staffing changes include:

1. Elimination of one (1.0 FTE) vacant Recreation Coordinator in the Community Services Department. ($93,124 annual savings)
172

City Council Agenda
May 20, 2025

Page 9 of 11 ends

2. Elimination of one (1.0 FTE) vacant Engineering Aide in the Public Works Department. ($73,195 annual savings)

3. Elimination of one (1.0 FTE) vacant Management Assistant in the Public Works Department. ($83,412 annual savings)

4. Elimination of one (1.0 FTE) vacant Senior Management Analyst in Economic Development ($148,815 annual savings). This position was approved by the City Council to be removed from the position allocation plan in the current fiscal year, however the savings from this action were used to balance the budget in FY 2025-26.

5. Reclassification of one (1.0 FTE) Public Works Manager to Deputy Director of Public Works ($9,626 annual costs). This position manages the day-to-day operations of all Public Works maintenance operations including facility maintenance, landscape maintenance and fleet operations. Given the importance of these operations to the community and span of control of this position, staff is proposing this reclassification to better align with department needs.

6. Reclassification of one (1.0 FTE) Maintenance Worker to a Facilities Maintenance Technician in the Public Works Department ($6,000 increase in annual salaries offset by equal decrease in contract costs). This position is currently vacant, and staff is proposing to reclassify the position to better align with the needs of the department, specifically the need for additional skill for irrigation repairs citywide so the City is less reliant on contract help for this work.

The duties and responsibilities of Records Technicians however are greater than that of Office Specialist and when compared to staff managing these duties in other agencies in the recently completed classification and compensation study they were determined to be over ten (10%) percent below market. Staff is recommending the reclassification of existing staff members (3) to Police Records Technician to better align with duties and responsibilities of their role.

8. Reclassification of one (1.0 FTE) Police Services Supervisor to Support Services Administrator in the Police Department ($8,056 annual costs). The Police Service Supervisor supervises the Records division of the Police Department including the front counter as well as the cadet program. This position was identified to be approximately eighteen (18%) below market in the classification and compensation study and staff is proposing reclassification of the position to a Support Services Administrator to better reflect the duties being performed and the needs of the department.

9. Reclassification of one (1.0 FTE) Building Permit Technician to a Senior Building Permit Technician in the Development Services Department ($4,600 annual costs). Development activity continues to be high and increasingly complex, and the department needs consistent, higher-level work and oversight to successfully service the community at the 173

City Council Agenda
May 20, 2025

Page 10 of 11 ends

front counter. Staff is proposing the reclassification to more accurately reflect the needs of the department.

Capital Improvement Program
The City's Capital Improvement Program (CIP) identifies major public improvements to the City's infrastructure over the next several years and includes new projects, upgrades to existing facilities as well as rehabilitation of streets and roadways. Funding for projects scheduled for FY 2025-26 are included in the proposed budget, with the majority of the scheduled projects funded by Measure U, Gas Tax, Development Impact Fees (DIFs), bonds, grants and other reimbursements.

The proposed CIP for FY 2025-26 includes 21 new projects/capital purchases for a combined total of approximately $11.4 million.

As expected, these studies revealed a significant backlog of capital needs with over $60 million Measure in investment recommended over ten (10) years. With M limited financial resources available, staff prioritized Misc.Other5665,857 proposed projects based upon urgency and/or Sources adherence to ongoing City Council priorities such as $3,719,397 street improvements and the Placentia Parks
Initiative.

Major projects scheduled include roadway
rehabilitation, the Golden Avenue bridge replacement,
�Dev.Impact citywide concrete repair, information technology (IT) Fees infrastructure replacement to address aging servers $1,152,583 and technology, State mandated removal of the fuel tank at the city yard, and renovations at Samp and Los
FK2025126 Proposed CIP by Funding Source Vaqueros Parks.

Due to the scale and complexity of capital improvement projects, they often span two or more fiscal years. In addition to the 21 new projects proposed for FY 2025-26, previously approved projects that are in progress and not yet complete will be carried over into FY 2025-26 after the close of the 2024-25 fiscal year by a separate City Council action. Despite the large number of new and ongoing projects, several needed capital projects remain unfunded this fiscal year, and future completion depends on identifying and securing additional funding.

Fund Balance
The estimated beginning fund balance for FY 2025-26 is $11.6 million. As a result of proposed operations in FY 2025-26, it is anticipated that the fund balance will increase by $888,600 for an 174

City Council Agenda
May 20, 2025

Page 11 of 11 ends

ending fund balance of $12.5 million. It is forecasted that the reserve will be funded at 25.03% of General Fund operating expenses.

Estimated Beginning Fund Balance 7/11/25 $11,609,800
Fund Balance Designations
Non -Spendable 895,672
Measure U Contingency Reserve 5,726,721
GF Reserve 5,861,619
Unassigned 14,389
Estimated Ending Fund Balance 6/30/26 $12,498,401
Proposed Budgeted Operating Expenditures (a) 46,353,358 Reserve Total FB less Non -Spendable) b 11,602,729
General Fund Operating Reserve % =b/a) 25.03%
Attachments:

1. FY 2025-26 Proposed General Fund Budget PowerPoint Presentation

2. FY 2025-26 Proposed Budget and Capital Improvement Plan (CIP) 175

YEARS ■
1926-2026
o
AAAM

TABLE OF CONTENTS
Section 1: Introduction
Page
City Council Members and City Officials 1
Distinguished Budget Presentation Award 3
City Manager's Transmittal Letter 4
Strategic Plan 14
Citywide Organization Chart 19
Position Allocation Plan 20
Section 2: Financial Summaries
Projected Change in Financial Position (All Funds) 25
General Fund Revenue & Expense 28
Special Revenue Funds 34
Debt Service 71
Enterprise Funds 73
Internal Service Funds 77
Fiduciary Fund 81
Section 3: Departments
189
Legislative
83 City Administrator
89 Administrative Services
94 Community Services
106
Development Services
123
Finance
132
Fire & Life Safety
137
Human Resources
146
General Fund Debt Service
149
General Government
151
Police
153
Public Works
168
Section 4: Capital Improvement Program
Capital Improvement Program Summary 184
Proposed FY 2025-26 CIP Projects 185
FY 2024-25 Ongoing CIP Projects 186
Section 6: Appendix
Financial Policies
189
Fund Descriptions
210
Community Profile
215
Budget Glossary
217
177

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

CITY COUNCIL MEMBERS
Kevin Kirwin
Mayor
District 2
Jeremy B. Yamaguchi
Councilmember,
District 3
Chad P. Wanke
Mayor Pro Tempore,
District 4
Ward L. Smith
Councilmember,
District 5
Thomas Hummer
Councilmember,
nictrirt 1
178

CITY OFFICIALS
City Clerk
City Treasurer
Acting City Administrator
Deputy City Administrator
Chief of Police
Fire Chief
Deputy City Administrator/Director of Finance
Director of Development Services
Director of Community Services
Director of Human Resources
Director of Public Works
Robert S. McKinnell
Kevin Larson
Jennifer Lampman
Rosanna Ramirez
Brad Butts
Jason Dobine
Jennifer Lampman
Joseph Lambert
Lydie Gutfeld
Alice Burnett
Chris Tanio
City Council meetings are held on the 151 & 3'd Tuesday of the month at 7.-00 p.m. and are located in the City Hall Council Chambers.
179
2 GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation

PRESENTED TO
City of Placentia
California
For the Fiscal Year Beginning
July 01, 2024
Executive Director
180

OFFICE OF THE CITY ADMINISTRATOR
TO: HONORABLE MAYOR AND CITY COUNCIL
FROM: JENNIFER LAMPMAN, ACTING CITY ADMINISTRATOR
DATE: MAY 20, 2025
SUBJECT: PROPOSED FISCAL YEAR 2025-26 OPERATING BUDGET
In compliance with City Charter Section 1203, it is my pleasure to present the City of Placentia's Proposed FY 2025-26 Operating Budget and Capital Improvement Program for your review and consideration.

The Proposed Budget provides a funding guide that reflects the City's priority to provide effective, high- quality public services that foster safety, quality of life, and economic prosperity throughout our community.

The proposed budget was developed with a focus on repositioning the City's financial position to one that's sustainable in both the short and long term, prioritizes economic development that will enhance the City's sales and transient occupancy tax bases, enhances public safety, replenishes reserves, and allows flexibility to respond to changes in the economy outside our control such as tariffs, inflation and changes in consumer spending.

The City, like many other public agencies, is facing economic challenges that has necessitated a return to fundamentals wherein every program, contract, capital project and service offered by the City have been carefully scrutinized with only the most vital included in the proposed budget. While challenging, this analysis will enable the City to focus its resources on providing the highest level of service in its core functions while pausing or reassessing auxiliary programs.

Yet it's not all bad news! This "back to basics" approach aligns perfectly with the City's upcoming centennial celebration which begins January 2026 with events planned throughout the year to celebrate 181
4 one hundred (100) years of the Placentia community! In addition, the City continues to improve the city's infrastructure with a renewed emphasis on street improvements, renovations of parks and playgrounds and several new businesses recently opened or opening soon within the community such as Chick Fil-A, Tru Hotel by Hilton, Primecut Taqueria and a variety of coffee houses.

5.9% from the current fiscal year's Adopted budget, as well as unassigned fund balance in some special revenue funds. These total figures reflect revenues and expenses for all funds citywide including the General Fund, Enterprise Funds, Debt Service Funds and Special Revenue Funds.

Agency
Enterprise Funds are proprietary funds supported by user fees and charges that operate much like a private business. The rates charged to customers for these services cover the costs of operation, maintenance and capital and infrastructure
improvements. The City maintains two Enterprise Funds
including Sewer and Solid Waste (Refuse). Expenditures for FY 2025-26 for these funds are proposed to be $5.9 Million for both operating and capital expenses.

Internal Service Funds, including employee health and welfare, risk management, and equipment replacement account for
activities provided to one City department by another City department. The Proposed FY 2025-26 budget includes $5.7 million in funding for these funds.

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

In total, expenses in Special Revenue Funds are proposed at $21.0 million for FY 2025-26 inclusive of Measure U.

Proposed revenues and expenses by fund type are outlined below:

General Fund
53,543,058
Special Revenue
18,017,996
Debt Service
403,300
Enterprise
6,392,880
Capital Projects Fund
-
I
52,654,458
20,996,497
403,300
5,850,885
355,700
Fund Type
Debt
Service
(2,978,501)
541,995
(355,700)
182

Internal Service
5,548,700
5,662,700
(114,000)
Fiduciary
4,290,600
5,290,600
(1,000,000)
Agency Fund
1,469,174
1,472,738
(3,564)
Totals
89,665,708
92,686,878
(3,021,170)
General Fund
The General Fund is the primary operating fund of the City and supports fundamental services including Police, Fire & Life Safety, Development Services, Community Services and general administration.

Revenue for this fund comes from general taxes such as property tax, sales tax, transfers from Measure U, transient occupancy taxes as well as a variety of user and permit fees and other smaller sources. The Proposed Budget for FY 2025-26 for the General Fund is $52.7 million in operating expenses, an increase of $1.7 million or 3.4% from the Adopted FY 2024-25 budget, supported by $53.5 million in operating revenue, an increase of $3.1 million or 6.2% from the Adopted FY 2024-25 budget.

General Fund Revenue Highlights
Property Tax revenue in FY 2025-26 is projected to be $22,755,799, an increase of $959,776, or 4.4% over the FY 2024-25 Amended budget. Increases in property tax are due to a combination of property turnover and resulting reassessments and the two percent (2%) per year inflation factor for property assessments allowable under Proposition 13.

Property tax for FY 2025-26 includes the
General Fund's portion of the increase in
assessed value of the Cenza property (50%),
with the Enhanced Infrastructure Financing
District (EIFD) being allocated the other fifty
percent (50%). Through the end of 2024, the
City continues to maintain a high number of Transient
Occupancy
properties assessed at their pre -1978 value, Tax
with 13.2% of all citywide parcels and 10.6% of 4%
single-family residences still assessed well Utility Users below market value. As these properties turn Tax Fines & 6% Franchise Feesee over and are assessed at market value, the Forefeitures Transfers In City's property tax should continue to increase 1% 2%
at a higher percentage than the 2% maximum CPI allowable under Proposition 13.

Sales Tax, excluding Measure U, is projected to increase slightly by $116,000, or 1.4% in FY 2025-26 from the Amended FY 2024-25 budget and totals approximately $8.4 million. While an increase over the 183
6 current fiscal year, the projected figure is still $100,000 lower than the amount of sales tax the City received three years ago in FY 2022-23. This trend is not unique to Placentia as sales tax is directly impacted by economic fluctuations due to inflation, tariffs, a potential recession and other influences such as minimum wage increases and store closures. The City's sales tax consultant is projecting an increase in sales tax of 1.6% statewide in FY 2025-26 for all retail categories with increases in fuel/ service stations (3.0%), restaurants/ hotels (2.8%) and State and County pools (3.0%) offset by decreases in building/ construction (-1.0%) and food/ drugs (-0.5%). Specific reasons behind their projections include:
• Prolonged higher interest rates and the threat of tariffs which have negatively impacted purchases of new and used automobiles.
• Lower fuel prices reducing receipts from fuel and services stations in recent years. As six of the City's top 25 sales tax producers are fuel stations, this has significantly impacted the City's sales tax receipts. However, this category is anticipated to increase by three percent (3%) in FY 2025- 26 due to tighter environmental regulations and the anticipated closures of two refineries in California in the next two years leading to higher fuel prices. • Closure of larger chain store locations such as Joann's Fabrics, Walgreens and others.

Fines & Forfeitures are projected to increase 12% to $644,200 from the prior fiscal year due mainly to slight increases in parking citations.

General Fund Historical Revenues
$21,000,000
$11,000,000
$1,000,000
FY19/20 FY20/21 FY21/22 FY22/23 FY23/24 FY24/25 FY25/26 Property Tax Sales Tax Other Revenues Franchise Taxes Utility Users Tax 184
7 Genera/ Fund Expenditure Highlights
General Fund expenditures are broken into three distinct types- operating, debt service and capital.

Operating expenses are those required to support the day-to-day operations of the City including personnel expenses, professional services, maintenance expenses and training and are supported by revenue generated in the same fiscal year the expenses occur. Debt service supports the principal and interest payments on loans and bonds the City has used to finance capital projects and/or pension obligations. Capital expenses are one-time expenditures for large purchases such as vehicles, technology upgrades and other equipment that has a useful life exceeding one year and are typically funded with one-time funding sources such as reimbursements, development agreements, or the use of unassigned fund balance.

The Proposed FY 2025-26 General Fund Budget includes $46.4 Million in department expenses and $6.3 million for debt service and transfers for a total of $52.7 million. This represents an increase of 3.4% for the General Fund from the current fiscal year's adopted budget. 185
8 Variance to
FY 1
2025/26
Amended
Revenue
Amended Budget
Proposed Budget
Budget
Property Taxes
21,796,023
22,755,799

4.4%
Sales & Use Taxes
8,333,000
8,449,079

1.4%
Other Taxes
8,396,040
8,852,995

5.4%
Permits/Licenses
3,003,903
3,073,242

2.3%
Fines & Forfeitures
575,000
644,200

12.0%
Intergovernmental
1,464,103
329,015
(77.5%)
Charges for Services
1,945,786
1,885,975
(3.1%)
Miscellaneous
2,254,237
2,159,260
(4.2%)
Total Operating Revenues
47,768,092
48,149,565

9.9%
Total Resources
52,676,192
53,543,058

1.6%
Genera/ Fund Expenditure Highlights
General Fund expenditures are broken into three distinct types- operating, debt service and capital.

The Proposed FY 2025-26 General Fund Budget includes $46.4 Million in department expenses and $6.3 million for debt service and transfers for a total of $52.7 million. This represents an increase of 3.4% for the General Fund from the current fiscal year's adopted budget. 185
8 Proposed General Fund budgets for the respective departments are listed below:

Significant Changes
In preparing this budget, staff initially projected a deficit due to the nominal increase in revenues compared with significant increased expenses, many of which were outside the City's control including:
➢ Increase in the required Unfunded Actuarial Liability (UAL) payment to CalPERS from $447,000 to $917,000 as a result of their rates of return for recent fiscal years. This UAL payment is in addition to the $4.1 million debt service payment for the 2020A lease revenue bonds that were issued to pay off the City's UAL in 2020.
➢ $1.5 million increase in personnel expenses per various memoranda of understandings and anticipated merit increases citywide.
➢ An increase of $463,000 for general liability and workers' compensation insurance citywide. ➢ An increase of $52,000 for the animal services contract with the County of Orange. ➢ Increased costs of utilities including gasoline and electricity. 186
i
FY 1
2025/26 Variance
to
Amended
Proposed Amended
Departments
Budget
Budget
Budget
Legislative
1,175,316
1,006,073
(14.4%)
City Administrator
1,536,501
752,975
(51.0%)
Administrative Services
5,780,344
5,576,750
(3.5%)
Human Resources
968,700
880,400
(9.1%)
Finance
1,432,100
1,495,000

4.4%
Development Services
1,935,400
1,927,352
(0.4%)
Police
14,638,308
14,716,986

0.5%
Fire & Life Safety
5,492,918
5,402,550
(1.6%)
Public Works
4,841,256
4,685,350
(3.2%)
Community Services
3,441,650
3,548,786

3.1%
General Government
5,259,700
6,300,136

19.8%
Transfers Out
143,756
61,000
(57.6°/x)
Total Department Expenses
46,645,949
46,353,358
(0.6%)
Capital Improvement Program (CIP)
3,114,628
-
-
Debt Service
6,458,866
6,301,100
(2.4%)
Total Expenditures
56,219,443
52,654,458
(6.3%)
Significant Changes
In preparing this budget, staff initially projected a deficit due to the nominal increase in revenues compared with significant increased expenses, many of which were outside the City's control including:
➢ Increase in the required Unfunded Actuarial Liability (UAL) payment to CalPERS from $447,000 to $917,000 as a result of their rates of return for recent fiscal years. This UAL payment is in addition to the $4.1 million debt service payment for the 2020A lease revenue bonds that were issued to pay off the City's UAL in 2020.
➢ $1.5 million increase in personnel expenses per various memoranda of understandings and anticipated merit increases citywide.
➢ An increase of $463,000 for general liability and workers' compensation insurance citywide. ➢ An increase of $52,000 for the animal services contract with the County of Orange. ➢ Increased costs of utilities including gasoline and electricity. 186
i

The agreement allows for the cancellation of the contract by either party with or without cause with sixty (60) days' notice. Due to the City's financial challenges, staff is proposing cancellation of the agreement and elimination of this funding in the FY 2025-26 budget. ➢ Consolidation of the annual tree lighting and Tamale Festival into one event in December 2025.

This consolidation is projected to save approximately $30,000 as well as allow for staff in the Community Services Department to prepare for the kickoff Centennial event in January 2026. ➢ Shifting partial engineering salaries to individual capital projects to reflect time worked on specific projects and reduce the burden on the General Fund.

Other Post -Employment Benefits (OPEB)- The City established a Section 115 trust to mitigate potential investment losses from CalPERS and pre -fund OPEB expenses. The City's most recent actuarial study showed a total OPEB liability of approximately $15.8 million, with the most recent Unfunded Actuarial Liability (UAL) measured at $15.2 million by CAPERS. In Fall 2022 the City Council directed staff to transfer $2.4 million from bond proceeds to the Section 115 trust and approved a Section 115 Trust funding policy aimed at reducing the OPEB liability. The City contributed an additional $770,000 to the trust in the FY 2023-24 budget.

Policy 460 - Per Policy No. 460, which guides the allocation of funds received from Measure U, if the General Fund reserve level falls below twenty five percent (25%), the percentage allocated to infrastructure is supposed to decrease from fifty percent (50%) to forty percent (40%) with the reserve funding increasing from ten percent (10% to twenty percent (20%). During the FY 2024-25 Mid -year Budget review, the projected reserve fell to 19%, triggering the reduction in Measure U funds dedicated to infrastructure. However, due to the City's significant need for funding of infrastructure, specifically 187
10 street repairs, the City Council approved a one-time modification of the policy to allow for the Measure U contribution to infrastructure to remain at fifty percent (50%) for FY 2025-26.

Unlike the current fiscal year, the ten percent (10%) allocated to reserves per Policy 460 will notbe used to balance the budget or fund operating expenses in FY 2025-26 but will be used to replenish reserves to 25.03%.

Centennial Celebration —The City of Placentia's Centennial celebration will kick off in January 2026 with events scheduled throughout the year to celebrate the founding of the community one hundred years ago. The Centennial Committee is soliciting sponsorships to offset the costs of these events, however, to ensure there is sufficient funding, the proposed budget includes $125,000 to support these events.

Any sponsorship funds received will reduce the impact on the General Fund as those dollars will be spent first.

Position Allocation (Staffing)
The FY 2025-26 Proposed Budget includes 197 authorized full-time equivalent (FTE) positions, 7.0 elected officials as well as authorization for 4.0 FTE unfunded overhires in the Police and Public Safety Communication Departments. There are a few proposed staffing changes included in the FY 2025-26 budget, however the City will be continuing its hiring "frost", whereby all positions that become vacant will be scrutinized for necessity and or possible consolidation of duties with other positions.

Proposed staffing changes include:

1. Elimination of one (1.0 FTE) vacant Recreation Coordinator in the Community Services Department. ($93,124 annual savings)

2. Elimination of one (1.0 FTE) vacant Engineering Aide in the Public Works Department. ($73,195 annual savings)

3. Elimination of one (1.0 FTE) vacant Management Assistant in the Public Works Department. ($83,412 annual savings)

7. Reclassification of three (3.0 FTE) Office Specialists in the Police Department to Police Record Technicians in the Police Department ($24,143 annual costs). Several years ago, staff working in the role of Records Technicians were given the title of Office Specialist. The duties and responsibilities of Records Technicians however are greater than that of Office Specialist and when compared to staff managing these duties in other agencies in the recently completed classification and compensation study they were determined to be over ten (10%) percent below market. Staff is recommending the reclassification of existing staff members (3) to Police Records Technician to better align with duties and responsibilities of their role.

In recent years, the City has commissioned several important studies including a Facility Needs and Condition Assessment of all city facilities, Information Technology Master Plan to assess and prioritize infrastructure needs as well as a citywide Americans with Disabilities Act (ADA) study. As expected, these studies revealed a significant backlog of capital Measure needs with over $60 million in investment
M recommended over ten (10) years. With limited
Misc. Oth ► $665,857 financial resources available, staff prioritized proposed IF projects based upon urgency and/or adherence to
Sources projects
Tax ongoing City Council priorities such as street
M--$1,483,470 improvements and the Placentia Parks Initiative. npact
as
$1,152,583
FY 2025/26 Proposed CIP ,by Funding Source
Major projects scheduled include roadway
rehabilitation, the Golden Avenue bridge replacement,
citywide concrete repair, information technology (IT)
infrastructure replacement to address aging servers
and technology, State mandated removal of the fuel
tank at the city yard, and renovations at Samp and Los
Vaqueros Parks.

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

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

Respectfully submitted,
Jennifer Lampman
Acting City Administrator
13 190

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

The most recent Strategic Planning session took place in April 2024. Participants brainstormed the City's current strengths, weaknesses, challenges, and opportunities before developing new objectives in line with the established Strategic Goals. These new measurable objectives will be presented to the City Council by staff within the upcoming year.

The FY 2025-26 budget was constructed and developed specifically to support these goals and objectives and reinforce the commitment the City makes to prioritize its core values.

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

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

Strategic Plan Goals
Goal 1- Ensure Long -Term Fiscal Sustainability
Goal 2- Ensure that Public Safety Contintues to be a High Priority Goal 3- Promote Community and Economic Development
Goal 4- Increase Community Engagement
Goal 5- Implement Public Infrastructure to Meet Community Needs Goal 6- Improve City Beautification
Goal 7- Enhance Employee Development
Goal 8- Improve City Governance
14 191

GOAL 1: ENSURE LONG-TERM FISCAL SUSTAINABILITY
Obi. Dept. Assigned Objective Description Completio
No. Tirnefrarn

1.1 Admin Review and update Reserve Policy 1 Year

1.2 Admin Continue efforts to seek and obtain new sources 1-3 Years of state and federal grants, including Federal and
State earmarks and Biden Infrastructure Package

1.3 Finance Update Fee Study/Cost Allocation Review 1-3 Years

1.4 Admin/Eco Dev Protect and preserve existing economic 1-3 Years development/property nodes throughout the
City to maximize revenue opportunities.

1.5 Admin/Finance Continue seeking ways to diversify the City's 1-3 Years revenue sources to prevent over -reliance on any
one source (Measure U/Property Tax).

1.6 Finance Update the existing 10 -Year Financial Plan 3+ Years

1.7 DS/Econ Dev Identify ways to monetize the new Citywide fiber 1-3 Years optic system
GOAL 2: ENSURE THAT PUBLIC SAFETY CONTINUES TO BE A HIGH PRIORITY

2.1 Fire/Police
Consider sharing of services to other cities
1-3 Years
(Police and Fire)

2.2 Fire/Police
Bolster ranks of police and fire personnel
1-3 Years
(fill all vacancies)

2.3 Fire/Police
Maintain operational readiness and
3+ Years
provide full -services during Pandemic

2.4 Police/Fire/Emergency
Improve communication and operational
1-3 Years
Communications
efficiency between Police, Fire and
Communications

2.5 Admin
Implement Community Paramedic Pilot
1-3 Years
Program

2.6 Fire
Create Community Risk Assessment
1-3 Years
Standards of Cover Document

2.7 Fire
Hire Fire Marshal and Fire Prevention
1 Year
Specialist
192
15 GOAL 3: COMMUNITY AND ECONOMIC DEVELOPMENT
No.

Dept. Assigned
ObjectiveObi.

Timeframe

3.1 Admin/PW
Develop a lobbying plan that will result in
1-3 Years
construction of a Metrolink Station and Parking
Structure
2 DS/Econ Dev
Include promotion of Citywide fiber in City economic
1-3 Years

73.3 development recruitment and retention strategies
DS/Econ Dev
Continue to recruit and attract retail, hotel and other 1-3 Years
commercial businesses that complement adjacent
City assets and attractions (Anaheim Resort District,
Cal State Fullerton, OC Vibe and Angel Stadium
Projects)

3.4 Admin/DS
Complete financing structure for Old Town EIFD
1 Year

3.5 DS
Initiate the Chapman Corridor Specific Plar7l
1 Year

3.6 DS
Create Design Review Guidelines and Procedures
1 Year

3.7 DS
Establish Old Town Historic District
1-3 Years

3.8 DS
Update Economic Development Strategic Plan
Facilitate Affordable Housing along Baker Street
1-3 Years

3.9 DS
1-3 Years

3.10 DS
Implementation of Housing Element Strategies
1 Year

3.11 CS/DS
DS
CS
Secure funding to address homelessness
Secure funding to address affordable housing
Recruit Homeless Analyst position
1-3 Years

3.12 1-3 Years

3.13 1 Year
I
193

GOAL 4: COMMUNITY ENGAGEMENT

4.1 Admin
Evaluate alternative and more creative methods of

5.1 CS/PW Implement Placentia Senior/Community Center 1 - Project

5.2 CS/PW
community outreach
MW

4.2 Admin
Examine more multi -modal transportation options
Increase Community Engagement/Outreach
1 Year

4.3 Polic
Examine the funding for a full-time Community

5.6 Police Analyze security improvements at all public 1 Year facilities
7 Admin Create a Comprehensive Information Technology 1 Year Outreach Position

5.8 4.4 Admin
Implement the 2022 Pavement Management Plan
Develop and implement Citizen's Leadership
1 Year
Academy
9 PW Complete the Civic Center Improvement Project
1-3 Years

4.5 Admin
Implement bi-annual Community Satisfaction Survey

5.10 1 Year

4.6 Fire
Implement Engine Company level Fire Prevention
1 Year
Inspections of City Businesses
GOAL 5: PUBLIC INFRASTRUCTURE
Obi. Dept. Assigned •- - -•

5.1 CS/PW Implement Placentia Senior/Community Center 1 - Project

5.2 CS/PW
Implement the Placentia Parks Initiative Plan
1-3 Years

5.3 PW
Examine more multi -modal transportation options
1-3 Years

5.4 PD/PW/Admin Construct the Placentia Public Safety Center 1-3 Year

5.5 PW/Finance Update Vehicle and Major Equipment Replacement Policy
—

5.6 Police Analyze security improvements at all public 1 Year facilities
7 Admin Create a Comprehensive Information Technology 1 Year (IT) Master Plan

5.8 PW
Implement the 2022 Pavement Management Plan
1 Year
Report to prioritize streets and roads
9 PW Complete the Civic Center Improvement Project
1-3 Years
(HVAC/Solar Battery/Roof/EV Charging)
PW/Finance Establish a 5-7 Year CIP

5.10 1 Year
194
17 GOAL 6: CITY BEAUTIFICATION

6.1 PW Complete landscape renovations to remaining 1-3 Years medians throughout the City

6.2 PW Select concept and install citywide wayfinding 1-3 Years signage

6.3 PW/Admin Allocate more funding for fagade improvement 1-3 Years + projects within eligible census tracts =A

6.4 PW/Admin Expand Urban Forest Plan to plant 100 trees per year 1-3 Years

6.5 DS Examine beautification opportunities in 1-3 Years disadvantaged areas per the General Plan
GOAL 7: EMPLOYEE DEVELOPMENT

7.1 HR Bolster ranks of city employees 1-3 Years

7.2 Admin/HR Enhance training and development opportunities for 1 Year Staff
LAdmin Create employee leadership academy/management 1 Year trainee program

7.4 HR Initiate class and comp survey 1 Year
GOAL 8: CITY GOVERNANCE

8.1 Admin/HR
Update all rules and procedures to be consistent
1-3 Years
Admin
with MOUS and State/Federal regulations
Monitor Legislation, unfunded mandates and ballot
1 Year

8.2 measures from Sacramento

8.3 Admin
Initiate Council/City Administrator team building
1 Y
process

8.4 Admin
Update Administrative Policy Manual for Ad Hoc
1 Year
Committees

8.5 Admin
City Attorney coordination and evaluation
Update City Council Code of Conduct and Code of
1 Year
1 Year

8.6 Admin
Ethics
195
18 0
City Treasurer
City Attorney
Citizens
City Council
City
Administrator
Deputy City Legislative and
Fire ire Economic
Development
Administration
Public
Relations and
Marketing
Human
Resources/IT
Finance
Emergency
Services
City Clerk
Committees/
Commissions
Polic Deputy City
Administrator
CIP/Engineering
Development
Services
Public Works
Community
Services

CITY OF PLACENTIA

POSITION ALLOCATION PLAN
FISCAL YEAR 2025-26

ELECTED
MAYOR

CITY COUNCIL

CITY CLERK

CITY TREASURER
TOTALS

APPOINTED (DOES NOT INCLUDE ALTERNATES)

CITIZENS' OVERSIGHT COMMITTEE

FINANCIAL AUDIT OVERSIGHT COMMITTEE

HERITAGE COMMITTEE

HISTORICAL COMMITTEE

PARKS ARTS AND RECREATION COMMISSION (PARC)

PLANNING COMMISSION

SENIOR ADVISORY COMMITTEE

SENIOR/COMMUNITY CENTER BLUE RIBBON COMMITTEE

STREETSCAPE AND TRANSPORTATION ADVISORY COMMISSION

VETERANS ADVISORY COMMITTEE
TOTALS

CITY ADMINISTRATOR

COMMUNICATIONS & MARKETING MANAGER

DIGITAL MEDIA ANALYST

EXECUTIVE ADMINISTRATIVE ASSISTANT TO THE CA

SENIOR MANAGEMENT ANALYST
TOTALS

ADMINISTRATIVE SERVICES

ADMINISTRATIVE ASSISTANT

ADMINISTRATIVE SPECIALIST

DEPUTY CITY ADMINISTRATOR

DEPUTY CITY CLERK

DEPUTY DIRECTOR OF ADMINISTRATIVE SERVICES

INFORMATION TECHNOLOGY MANAGER

INFORMATION TECHNOLOGY SPECIALIST

INFORMATION TECHNOLOGY TECHNICIAN

PUBLIC SAFETY COMMUNICATIONS MANAGER

PUBLIC SAFETY COMMUNICATIONS SUPERVISOR
PUBLIC SAFETY DISPATCHER (1 OVERHIRE)
1 1 1
4 4 4
1 1 1
1 1 1
7 7 7
3 3
3 5
5 5
8 8
8 9
9 9
5 5
5 7
7 7
7 7
7 9
9 9
6 6
6 10
10 10
69 69 69
1 1 1
1 1 1
1 1 1
1 1 1
1 0 0
&-.r n.Y__r_r n___
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 3
3 3
13 13
13 197
20 CITY OF PLACENTIA

POSITION ALLOCATION PLAN
FISCAL YEAR 2025-26

ADMINISTRATIVE SERVICES (CONTINUED)
RISK MANAGER 1 1 1
SENIOR MANAGEMENT ANALYST 1 1 1
TOTALS 27 27 27

HUMAN RESOURCES

DIRECTOR OF HUMAN RESOURCES
1 1
1 HUMAN RESOURCES ANALYST
1 1
1 SENIOR HUMAN RESOURCES ANALYST
1 1
1 SENIOR HUMAN RESOURCES TECHNICIAN
1 1
1 HUMAN RESOURCES OFFICE CLERK
1 1
1 TOTALS
5 5
5 FINANCE

ACCOUNTING TECHNICIAN
4 4
4 DIRECTOR OF FINANCE
1 0
0 DEPUTY CITY ADMINISTRATOR/ DIRECTOR OF FINANCE
0 1
1 FINANCE MANAGER
1 1
1 SENIOR ACCOUNTANT
1 1
1 SENIOR ACCOUNTING TECHNICIAN
1 1
1 SENIOR FINANCIAL ANALYST
1 1
1 TOTALS
9 9
9 DEVELOPMENT SERVICES

ASSOCIATE PLANNER

BUILDING INSPECTOR

BUILDING PERMIT TECHNICIAN

SENIOR BUILDING PERMIT TECHNICIAN

BUILDING INSPECTION MANAGER

CODE ENFORCEMENT OFFICER

CODE ENFORCEMENT SUPERVISOR

DIRECTOR OF DEVELOPMENT SERVICES

PLANNING MANAGER

PLANNING TECHNICIAN

PLANS EXAMINER
TOTALS
21 12 12 12
198

CITY OF PLACENTIA

POSITION ALLOCATION PLAN
FISCAL YEAR 2025-26

PUBLIC SAFETY - POLICE

CAPTAIN

CHIEF OF POLICE

COMMUNITY SERVICES OFFICER

CRIME ANALYST

IT SERGEANT

LIEUTENANT

MANAGEMENT ANALYST

OFFICE SPECIALIST - RECORDS

POLICE RECORDS TECHNICIAN

PARKING CONTROL OFFICER

POLICE ACADEMY TRAINEE

POLICE CIVILIAN INVESTIGATOR
POLICE OFFICER (3 OVERHIRE)

POLICE SERVICES OFFICER

POLICE SERVICES SUPERVISOR

SUPPORT SERVICES ADMINISTRATOR

PROPERTY TECHNICIAN

SERGEANT
SR. ADMINISTRATIVE ASSISTANT
TOTALS

FIRE & LIFE SAFETY

ADMINISTRATIVE ASSISTANT

BATTALION CHIEF

DEPUTY FIRE CHIEF

FIRE CAPTAIN

FIRE CHIEF

FIRE ENGINEER

FIRE MARSHAL

SENIOR MANAGEMENT ANALYST
TOTALS

PUBLIC WORKS

DIRECTOR OF PUBLIC WORKS

DEPUTY DIRECTOR OF PUBLIC WORKS

ADMINISTRATIVE ASSISTANT

ASSOCIATE CIVIL ENGINEER (SEWER)

CITY ENGINEER

CUSTODIAN

DEPUTY CITY ADMINISTRATOR

ENGINEERING AIDE

ENVIRONMENTAL SERVICES COORDINATOR
22 2
2 2
1 1
1 2
2 2
1 1
1 1
1 1
3 3
3 1
1 1
3 3
0 0
0 3
2 2
2 1
1 1
3 3
3 39
39 39
2 2
2 3
3 2
0 0
1 1
1 1
10 10
10 1
1 1
76 76 76
1 1 1
3 3 3
1 1 1
6 6 6
1 1 1
6 6 6
1 1 1
1 1 1
30 30 30
0 1 1
0 1 2
1 1 1
1 1 1
1 0 0
1 1 1
1 0 0
1 1 0
1 1 1
199

CITY OF PLACENTIA

POSITION ALLOCATION PLAN
FISCAL YEAR 2025-26

PUBLIC WORKS (CONTINUED)

FACILITY MAINTENANCE TECHNICIAN

MAINTENANCE WORKER

MANAGEMENT ASSISTANT

MECHANIC

PUBLIC WORKS INSPECTOR

PUBLIC WORKS MANAGER

PUBLIC WORKS SUPERINTENDENT

PUBLIC WORKS SUPERVISOR

SENIOR CIVIL ENGINEER

SENIOR CUSTODIAN

SENIOR MANAGEMENT ANALYST

TRANSPORTATION MANAGER
TOTALS

COMMUNITY SERVICES

ADMINISTRATIVE ASSISTANT

COMMUNITY SERVICES COORDINATOR

COMMUNITY SERVICES SUPERVISOR

DEPUTY DIRECTOR OF COMMUNITY SERVICES

DIRECTOR OF COMMUNITY SERVICES

FACILITY MAINTENANCE TECHNICIAN

MANAGEMENT ANALYST
TOTALS
2 2 3
8 8 7
1 1 0
2 2 2
1 1 1
1 1 0
1 1 1
2 2 2
1 1 1
1 1 1
1 1 1
1 1 1
29 29 27
1 1 1
4 4 3
0 3 3
1 0 0
1 1 1
3 3 3
1 0 0

SUMMARY

FULL-TIME FUNDED PERSONNEL
200
200
197

UNFUNDED OVERHIRES
4 4
4 ELECTED & APPOINTED PERSONNEL
76 76
76 GRAND TOTAL
280
1 280
1 277
Fuvernires are not tunded
23 200

PLACENTIA
Rich Heritage, edent Future

PROJECTED CHANGE IN

FINANCIAL POSITION
General Fund Budget
FISCAL YEAR 2025-26
201
24 N
O
N
25 Cl) r
O
O r-
O O

M O O O M M
W O M Mi� n M 0 -_ M M M u
N a t0 O
t0
W 00 00 00 00 M N N
N O O
M O O
CO �
M
'O
O O O O 0D O
M Id: M (D �� M7 N N M� 7 M M
O n M M r M
V
1n O m M O 7 OD OD (O P-
00 M O
oo
N 0)
N O
N
O)
W N O

M O M LO P- M
� O M M m
V P- W O� M 0) It N O 7 O
O_ O M m M O m N O N O N 0 W M
n O M 00 O
W m M 0 0
V
7 7 N O (n N n M M m
O 7 (O M W M M N M
N
C
M m
N
O O co
N
M O V7 N V M

M W (C V W M M N M M M (O
(O M 00 (O n
1n
7 M aD M N N O M M (O
m
N
m
M N
N
N
c0 to
M m O M O M
(O 7 N OD
V M NV W O O n O M M CO O
h M M h W N h M N
v 7
O Ln
M
d)
7 7 OR N (O N P-
(O M (n N N O 7
u 0]
O m
cc
- IT
(D M
v v
M O v N r n
N
M
O V O
Cl)
7 Cl) r N
V N O
V7 M
M
r
v v
1- N
m
w
(0 V (O LO O M M r O V 0D Co M M r-
M 'ItM M N M M N O
v
Q CC
p LL 0 y y
V m m

O O O O
00 O (O O O O O O
O 00 O
O
N

O O O O O
E^' m o i� Ov Q m O (� Li Cv U o f� ` LL Y O "O (O
w U C C y 0 0
t` N
(n
M
Nm
O O
00 m O M
(0 O
O n M O Lfi O O M
O O O 00 O O
O
7 N O
O
O
N
00 O M N O O
M 7 N O O
j
't
It N
(R
(O
> E O ?� a U70
f0 N (O O
O 07 00
W� M O O M N
O O 07 O 0) N
N O O
P- W O
N
O
00 N

M W N O O

O V M O N
O -0
CL c
(n N
CO W
V
m:

V N O M
M t
V) 7 M O _M O (n n
"t L r (O
M N M
N
N
N
N
00 (n O O N
- 7 N c0
O N
N 00

0. y y y m❑ O O x 0 0 m m N 0 'a m w m o m s 0 0= LL
CL m m 0
r Cl)
bl Q Q Q Q U U U U W U 2 J�� Z O Ll tl d Ll U U U fn U F F F F Z) W M Q U U U U U U U' a -F
.-i n
d Ci
LO
U)
00 00 N N n N N ON N N 00 ON ON N N N N N N N NO N

V N N N N N N N N N
x
W
V O
V
O
00 00000
000
O
O O . . O O O O O .

O O O
. O .
. .
-0 N
t` O
(n O
t`
(n
Cl)
O
NO (n O N 00
M O 00 0 7 04
(n O O
7 0 0
O
O
N 3
O O
O
O
M M O O O N (n
N O O
M
C
M 07
M
W
mO
P- W M CO O O It
n M
P- O
M M M
(n
M
0- >
O d
LIt
00 M N
V
N
V
"t N N M
Cl)
a
(n
(D
M P.-
(D
oOD
M M O M m V r^ m m m M(`7 m
aD V w m O m (O

CO N CD V M OD M N N
O h
l

O O M (D
W- It M 00 M Ih M 7 N N M 14: co
P- P- M- Cl)
N V
It O M O V W OD (n I -
.O
W
O

M O N M
(n P.� 06 O M 4 M 4 N 't't c0 t` 't O
4 O M 6 O
N a
a r O M r r M M M
am+ u
� cMp.

W O M
p M c ( c0 ( c0 O W N M ON) Cl! c LO
� W p W r
p V
V O Oc N (M N cM0 N M LQ
m N
W
O 00
O
rw
M (n M M
... l0
M M N 0 0 00 r O CO c0 t`
V V N m (O OD N 7 I� V
M
N (O
a (n
7 N M
N
M a M N (n N C-4 V
N M O N N (n M V
m M
m
N V
(D
.m..
m O N '-' r
v
N
N
a(N n V n
w
L M
00 r
N 7-
25 N N
V
N
O r-
O O
O O
O O
O
O
O V M
O M S
o
N
O O O o O
O O O� O
N O O
M O O
O
O
M V l0 w w V O r r
M N a r a M r (n O
'O
Cl) r
O
c0 7
00 O
00 M O
�
O O m W m
W N O
O
O r N N r N
C C
y 7 m
V r-
N 7
N
h
m y
W 7
O Cl)
M M
O
O
O O co
N
co
M
O O r- �
O W W c0 (n
O
r
O
O
N � M M OD h
W (n n N M O O Ci
m LL O
M
It
c0 to
N 00
M
(O
't
C N 0D N
O V (n
O
O CO V N n N W (n
C N c
m m
- IT
(D M
(O
(n
M N
N
M
O V O
Cl)
r
V N O
00 (O r O W M O (n M O (n OM
N >
E N
V co
N W
m
w
(0 V (O LO O M M r O V 0D Co M M r-
M 'ItM M N M M N O
M r l0 V N V

M- (O N
Q CC

'8 L
r O
M O
r
M
O (O Cl) M Cl) 00 O co O m r (O O O O O
M O M M (n M O M O Cl r (C O O M O
O 00 N m O m
N O a n N (O c0
C N
co O
7 (O r O W M O (n M O (n OM
N r n
N >
E N
V co
N W
m
w
(0 V (O LO O M M r O V 0D Co M M r-
M 'ItM M N M M N O
M r l0 V N V

M- (O N
Q CC
p LL 0 y y
V m m

O N C O O O O
O O M ` 0 0 M c l0 C O m 00 g O O N co
'`
m m
D O N m 0 m U m y m
LL
LLID
E^' m o i� Ov Q m O (� Li Cv U o f� ` LL Y O "O (O
w U C C y 0 0
m LL LL m O. m LL
J 3 m E a U LL U
O O
0) N y C
m O) O O M O❑ O O N am. M 'O C C ,❑ LL' O M N E U C LL p H
y
D U m LL E m m U
O C~
C C O❑
N O O O Z 'l0 d N m m Z LL i ❑ ` d U L
O
7 E J U N a N a CL
C E
LL
LL O d U C
?�>>> m �' cc ccF
> E O ?� a U70
3 C 7
7 C C y U F C W F
N N N C m '_ 'O w '(p L w m W
m O( m
LL LL
A O (n m m y y 3 M
a a a> ¢ m to > c m m m m 3) m 0 L v 0 o o
U= (n E❑
o E F v E 3
m:

Li F m m
m c y O tL m Li to C7 C7 ❑-j O p O
m= m o o n ots
c c N c
(7 E E>
d O N N N m E E O j j C N U ci O Y o U E d d U O❑ ❑
N O >_ >¢ lID ❑
m N N m

0. y y y m❑ O O x 0 0 m m N 0 'a m w m o m s 0 0= LL
CL m m 0
0 (7 2 0
bl Q Q Q Q U U U U W U 2 J�� Z O Ll tl d Ll U U U fn U F F F F Z) W M Q U U U U U U U' a -F
.-i n
N N .--I N N O 0) Ln m m � Ln O O 00 .-i Ln .--� .--� .--� 0) Ln Ln O O V O M w .-I N 0 N N m 00 V n M m (O n
00 00 N N n N N ON N N 00 ON ON N N N N N N N NO N

V N N N N N N N N N
25 M
O
N
O n 0 0
N
0 It
O
O
() 0
a
0) O7 M
i�
00 o
W
h
h
N
m o m a,
rn
m
eo
co
co
in eo
n
m a, v
7 a, o
v
(O
(q
n
00 (n

W (O D)
m v o rn
N
v
0 v
O
a
(n
(n
CO
(n n
(O
m
O
(n
f0
a
n cn
O N
N
o
n
u0
n
(n
'NO m` 'O
cn
(n
i u

N D) D) D)
(O
N
N
O
O
r O
0)
O N
O
a O
N
a
a
LL r LL
c0
N N O a In
N M O0
O
W
Cl)
W
Cl)
W
�
n
n
a) (n
O W
Cl)
0)
0) N 0)
— M
N
CO
M O
O N
N
d)
00 0)
00 'U LL U O 'd
.-
0)
O
LLA c0 Cl)
CO
V
a u a
c> a
N
N
N
N
N
N
a
O
(o
(o
LL a u) LL
N
W W n W
a a W W

N N N N
n
(0
O
N
N
O
a
O V1 .-I
a n O
N N N
.-I m O (n
O O .--i N
(O (0 l0 l0
m
m0)rn
rn
v
O
O
O
O
O O
O
O
O
O
O
oD
oD
V
C
Q)
O
O
(n O
(n
O
O
O
O
0 a
O
Od0 (0
L m
N0
M
CN
(n
00 O
n
O
n
0) O
n W
O)
0)
O
O
O
O
O
O
O
O
O
(o
(n
0 (o
(O
0 n
u a
O
r-
0)
1N0
M
1N0
M
V�
(n
a
(n
O
O
O_
N
O
C
N 7
N
....
_
W LL
O
O O
O
O
O
O O
O
O O O
O
O O
O
00 00
00 O
O O
O
O
O
O O
O
O O O
'
O
O O
O
N
N
OR
N
`
N
N
n O
0) O
O
O
O
O
O
O
c0 O
O O
c0
O
O O O
O O O
O
O
O O
O O
O
O
OD
Cl)
OD
Cl)
I�
n
a 3
M
a M
M
n
n
N (O
oc
O
O n 0
n
O O
O
(Q
n
n
00 Vdi +'
O o
n
(D M
m O
co
O
c0
u0
c0
u0
N 00
O a
u0
0) 0) It
(n OD
N
(o
O
a)0
O
0)
N
n
N
n00
O
O. C
O d
N
D) It
O
a
co
co
n
(n
oc
M
D) N r
- CO
O
M
N O
a
N
c0
a
s
O
N
O O
r
N
0)
W
O
O O
O
O O
O
O O
O
O
O
O
O
a
a dO)
O) O
O
O 00
00O
O
O
O
O
n
n
O
d
m
m M
M
o e0
e0
0 rll�
rll�
(q
(?
rll�
NO [:

M
n M
O
M
O
O N
Ln a
N
m
0) 0)
N 00
00 a
O
(M
O
O)
d)
(0
d)
(0
N
(0
Gd
O N
D)
O
CO
N
— M
cl
CO
D) N
CO
N
M
N
a
N
a
N
N
07 d)
a`
co
On O O
N
a
s
O
O
O (o a
s
cn M n
n
aD O
W
01 01
aD
co O W a
0)
co
W
O
O
(0 (n W
I,,:c0
c0
O
a
N
N
M
.O (O 0)
00 'IT
O
O

W CO CO
(n O W
c0
n (n
N
M
M
cn
u 7
O
W
Lq
LQ
n
n
N M W
O
O a r
(q
't 't W
cO0
W
W
M
d N O a c0
M (o
c0
N
Co
co
M
00 N
M
N
M
O O
O O O)
N
(n
M N a
n
W
00 O
O c0
(n
N
OD
N
OD
00 OD
d Cif 00 CO
W Co
(O
0)
0)
r N
...

M
N
r
V1
(0
(0
(p
O
0 00
...

N
u0
00 a
W
W
N
M n 0 0
O
0)
0)
O O
O
O O
O
O
(o
W n 00 a
T
0 a
O O
'
O
0 0
' '
a
NN
'
M
O a M O
C 00 O O Q)
0)
n
O
0)
O
0)
O O
V) (n
O
O
O O
O O
O
O
O
()
n
d (7 d O (O 0) a
m U n a (n
(O
O
N
O
N
W
r
O
N
07 O
O O
07 O
N
N
O
N
C d C c0
c0
a
W
In
In
n (n
r
M
N
N N
""
a
n
M
n
M
Cl)
V
_d
t c0 d
u
M
M
M
.@ m
W a'
co n 0
(n
O
O
M
M
O O
O
O O O
O
c0
O
O
O
n
O) n 0
M
a O O
c0
(O
O
O
O
O
c0
N
(O
N
O O
O O
O
O

O M O '
0) (O O
M
N
N '
O
N
O
O
O
O
O
a
d 7 O O O
a = O (Q O
N
c0
N
n
N
n
O
C)
O
C)
N W
N
M
a
O 00 O
C) O O
N
O
N
00 N
W
N
O
N
O
N
(o
d C n a (O
O
n
n
N
N
c0 c0
O
0) 0) O
0)
0)
0)
W
E d M
n
M
O
a
O
s
n
n
N a
0)
n
O
(O (O N
(n M
N
C)
N
O
N
O
O
a
O
s
N
Q K
N
M
M
In
O
M
a
O
aD
O
W
N
N
O O
c0
O
O
N
N
O O
O
O O
O
O
O
O
O
(o
(O V
c0
O
O
O
O
O O
O
O O
m
O 1
O
O
O
a y
(O
O
O
(O
(O
O O
O
O N
a
4 a
O
O
a
d > O W
a L rn a
n
c0
r
c0
t`
(O
O
(O
O
O M
C 0
M
a
(O 00
C) O
N
O
O
I`
O
n
N
O
N
O
O
(O
C d
(O
n
n
W
W
O N
N
M O
C)
n
n
O
d N
d
N
(O
O
a
O
(O
00 (O
00 O O
N
O
M
(O a
N M
0)
c0
00 In
(0
O
a
O
a
O
00 N
M V
N
a
s
Ol
Q)
to (o V
a
O) M n
h
N O
N
O)
O
n
n OO
W
OO
00 W
O
(0 u) OO
n
(O O (n
n
N O
N
N
N
O
ua o of
N
ron
(ar
m
(0
o
O
eo
(0
NO
00 3 n
r-
W0
ll�
Ce�
NOWMNN0a
OWO
1-
N00q*
Mim
00W
NWM
M=
p
C 3M (o
00 O) Ot
a
M
)
n a
N
OO
tD
(o
n
00 W
v
N
O
�2
.LO
O
N pn
O
O O
n
0 a N jp
LOD
D
0 0 0 0
W
O
d
N N li
LL
r
N
o
Cl)
o
a O
oN O o
Ov Ov
_ O F
W o C >. W
d 0)
n
00 O
11 w U
a O-
F
N
_
C
.(Q
O F
C O
O
O
C O C
O E 6
LL °� U O LL
L `0
O
= ~
Q
.dr
U O
C) O
a
j
O
N d N
N U N d
C C
C
d C d L d
'NO m` 'O
N H
d
d d
LL
d d
N
C
d
F
a >. a
C. LL
4)
d d
U U
.O d .O
LL d LL
d C C d
d F
d= 01 C d
LL r LL
_
7 C 7
y N L
0'
Z Z
O. ,.d-. D_
d O N a H
pl d C C O N
`�. C

LL O) LL O
(n F N
'�
W F rn
r co .ad+
a N N N S
C O d C
'U LL U O 'd
.-
= (A C a
c
0 o d E
O O
d
a u a
c> a
3 3 w w
`) a Y >
>
w
LL<
M
G (7 G
U U U
W (n (n x W
S W w W 5 5
LL a u) LL
Q u) Q U
W W n W
a a W W

N N N N
(0
O
N
N
O
a
O V1 .-I
a n O
N N N
.-I m O (n
O O .--i N
(O (0 l0 l0
N O)
O ti
M
00 O
26 �1
jr

PLACENTIA
Rich xe.itase, e.isnt Future

GENERAL FUND

REVENUE AND EXPENSE
General Fund Budget
FISCAL YEAR 225-26
204
27 PROPOSED BUDGET
FISCAL YEAR 2025-26
Beginning Fund Balance

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

Employee Retention
OPEB
Subtotal Transfers -in

TOTAL OPERATING RESOURCES

EXPENDITURES
Operating Expenditures
Legislative
City Administrator
Administrative Services
Human Resources
Finance
Development Services
Public Safety - Police
Fire & Life Safety
Public Works
Community Services
General Government
Interfund Transfers (Transfers Out)
Subtotal Operating Expenditures
Operating Change in Fund balance
Non -Operating Revenues/(Expenditures)
Onetime Revenues
Onetime Expenses
Capital Projects Revenue
Capital Projects
Section 115 Trust Disbursement
GF Debt Service
Subtotal Non -Operating Revenue/(Expenditures)

CHANGE IN FUND BALANCE
Other Changes to Fund Balance
Measure U Reserve Contribution
Net Change to Fund Balance
Ending Total Fund Balance
Fund Balance
Nonspendable
Measure U - Contingency Reserve
General Fund Reserve
Unassigned Fund Balance

TOTAL FUND BALANCE
General Fund
Revenues vs. Expenditures
2023-24
2025-26
Audited
45,778,134
44,287,074
Proposed
46,353,358
19,918,635
13,500, 681
15,153,051
11, 609, 800
11,588,339
20,706,484
21,796,023
21,796,023
22,755,799

4.4%
8,191,085
8,408,000
8,333,000
8,449,079

1.4%
8,271,107
7,896,040
8,396,040
8,852,995

5.4%
2,555,830
2,788,900
3,003,903
3,073,242

2.3%
548,961
485,000
575,000
644,200

12.0%
1,574,445
312,000
1,464,103
329,015
-77.5%
1,679,281
1,716,990
1,945,786
1,885,975
-3.1%
4,489,098
1 2,129,075
2,254,237
2,159,260
-4.2%
48,016,291
45,532,028
47,768,092
48,149,565

0.8%
186,159
455,100
465,100
950,493
104.4%
3,181,463
2,665,800
2,665,800
2,665,800

0.0%
1,060,488
888,600
888,600
888,600

0.0%
4,428,109
4,009,500
4,019,500
4,504,893

12.1%
52,444,400
49,541,528
51,787,592
52,654,458

1.7%
989,411
1,075,316
1,175,316
1,006,073
-14.4%
1,077,994
1,055,675
1,536,501
752,975
-51.0%
5,329,577
5,724,969
5,780,344
5,548,750
-4.0%
1,307,658
937,500
968,700
880,400
-9.1%
1,496,952
1,370,550
1,432,100
1,495,000

4.4%
1,809,971
1,782,450
1,935,400
1,955,352

1.0%
14,385,633
14,738,672
14,638,308
14,716,986

0.5%
4,843,724
5,233,350
5,492,918
5,402,550
-1.6%
5,359,312
3,999,786
4,841,256
4,685,350
-3.2%
3,469,524
3,513,350
3,441,650
3,548,786

3.1%
5,708,378
4,711,700
5,259,700
6,300,136

19.8%
1,183,184
143,756
143,756
61,000
-57.6%
46,961,318
44,287,074
46,645,949
46,353,358
-0.6%
5,483,082
5,254,454
5,141,644
6,301,100

22.6%
7,097,521
7,150,174
-100.0%
(13,341,385)
(180,000)
(10,264,802)
-100.0%
(5,754,131)
(6,458,866)
(6,458,866)
(6,301,100)
-2.4%
(11,997,994)
(6,638,866)
(9,573,494)
(6,301,100)
-34.2%
(6,514,912)
(1,384,411)
(4,431,851)
0 -100.0%
867,839
888,600
888,600
888,600

0.0%
(5,647,073)
(495,811)
(3,543,251)
888,600
14,271,562
13, 004,869
11, 609, 800
12,498,401
895,672
895,672
895,672
895,672
3,949,521
4,838,121
4,838,121
5,726,721
7,495,013
6,233,648
6,823,366
5,861,619
1,931,356
1 1,037,429
1 (947,359)1
14,389
14,271,562
1 13,004,869
1 11,609,800
1 12,498,401
General Fund Balance Reserve Target
Operating Expenses
45,778,134
44,287,074
46,645,949
46,353,358
25% of Budgeted Operating Expenses
11,444,534
11,071,768
11,661,487
11,588,339
General Fund Operating Reserves
13,375,890
12,109,197
10,714,128
11,602,729
General Fund Operating Reserves %

29.22%

27.34%

22.97%

25.03%
% Funded
117%
109%
92%
100%
205
28 PROPOSED BUDGET
FISCAL YEAR 2025-26
FY22-23 FY23-24
Audited I Audited
Revenues
% Change from
4001 Current Year -Secured
9,775,395
10,743,683
4002 Property Tax (VLF)
6,131,122
6,676,886
4005 Current Year -Unsecured
295,424
330,821
4010 Prior Yrs-Secured/U nsecu red
58,976
70,465
4015 Supplemental Roll
425,656
281,220
4017 Residual Property Tax
291,522
608,315
4019 Pass Through
91,410
124,396
4020 Public Utility Tax Apport
161,402
160,497
4025 OC St Light Assess Dist
1,447,901
1,646,363
4035 Homeowners Prop Tax Relief
43,718
43,866
4040 Prop Tax/Penalty & Interest
16,329
19,970
4050 Utility User Tax
3,199,994
3,048,378
4060 General Sales & Use Taxes
8,196,694
7,794,938
4065 Prop 172 Sales & Use Tax
395,774
396,146
4070 Franchise Taxes
2,869,628
3,076,341
4071 Franchise Taxes - Refuse
-
-
4072 Franchise Taxes - Cable
393,975

3.0%
4074 Franchise Taxes - Water
238,486

3.0%
4089 Transient Occupancy Tax- Hotel
-
-
4094 Real Property Transfer Tax
411,674
378,327
4096 Transient Occupancy Tax - Short Term Rental
1,672,519
1,761,962
4101 Business License Fees
1,127,370
1,135,542
4104 Credit Card Processing Fee
-
-
4140 Oil Per Barrel B/L Tax
6,312
6,098
4145 Bicycle Licenses
4 27
4155 Encroachment Permits
269,305
144,315
4160 Building Permits
763,550
802,260
4161 Banner Permits
350
350
4162 Plumbing Permits
105,687
93,642
4163 Fire Plan Check/Permit
81,262
49,601
4164 Electrical Permits
128,204
158,875
4165 Building Plan Check
-
-
4166 Heat/Ventilation Air Cond
103,855
113,037
4167 Inspections/Operating Permit
17,177
43,320
4168 Swimming Pool Permits
40,742
50,918
4169 Waived Banner Permit Fees
(13,046)
-
4172 Transportation Permit
7,174
7,264
4180 FOG Permit
1,330
546
4198 City Projct Permits Contra -Rev
-
(75,132)
4201 Federal Grants
18,073
10,933
4205 State Grants
-
-
4210 County Grants
-
126,449
4211 COVID-19 Relief Funds
6,824,192
1,348,539
4225 POST -Intergovernmental Rev
29,219
10,320
4240 Intergovernmental - CalTrans
-
1,048,289
4299 Other Intergovernmental Rev
269,412
172,779
4302 General Plan Update Fee
-
(565)
4305 Planning Division Fees
250,364
267,354
4307 Developmt Impact Fee Admin Chg
8,510
2,294
4308 Dedicated Inspector Fee
-
-
4310 Engineering Fees
180,031
208,897
4315 Landscape Review Fees
2,820
18,897
4324 Old Town Parking Permit
240
-
4325 Parking Permit Fees
11,270
11,320
4326 Towing Fee
22,965
3,885
4327 Storage Fee
69,720
17,780
4328 Lien Fee
15,795
2,460
4329 Emergency Response Fee
400
-
4330 Special Police Services
86,805
73,037
4333 Vehicle Impound/Releases
25,009
4,144
4334 DUI Vehicle Release Fee
21,356
31,183
4335 Alarm System Monitoring
82,400
134,636
4340 Recreation Programs
124,638
156,869
4341 Excursions
-
1,155
4342 Special Events
33,509
29,860
4345 Placentia Quarterly
-
-
4346 Festival Revenue
28,339
37,127
4364 Sanitation Collect Fees
28,235
15,043
29 General Fund Revenue
General Fund (0010)
F,,nd im
25 • Qjmmk24-25
% Change from
11,500,000 11,500,000
11,928,617

3.7%
6,925,000 6,925,000
7,287,541

5.2%
381,063 381,063
430,083

12.9%
71,400 71,400
74,256

4.0%
331,500 331,500
344,760

4.0%
550,000 550,000
572,000

4.0%
180,000 180,000
187,200

4.0%
147,900 147,900
153,816

4.0%
1,650,000 1,650,000
1,716,000

4.0%
43,860 43,860
45,614

4.0%
15,300 15,300
15,912

4.0%
2,750,000 3,050,000
3,320,624

8.9%
8,008,000 7,933,000
8,049,079

1.5%
400,000 400,000
400,000

0.0%
1,479,000 1,679,000
1,732,370

3.2%
892,500 892,500
919,275

3.0%
382,500 382,500
393,975

3.0%
231,540 231,540
238,486

3.0%
- -
1,075,000

0.0%
315,000 315,000
327,600

4.0%
1,840,000 1,840,000
840,000
-54.3%
1,275,000 1,275,000
1,313,250

3.0%
- -
71,000

0.0%
5,500 5,500
5,665

3.0%
- 3
-
-100.0%
215,000 215,000
101,224
-52.9%
815,000 815,000
839,450

3.0%
350 350
-
-100.0%
94,500 114,500
117,935

3.0%
60,000 80,000
82,400

3.0%
141,750 216,750
223,253

3.0%
- -
100,000

0.0%
126,000 226,000
232,780

3.0%
100,000 100,000
145,000

45.0%
55,000 55,000
56,650

3.0%
- -
-

0.0%
6,300 6,300
6,300

0.0%
2,000 2,000
2,000

0.0%
- -
-

0.0%
- 772,278
32,015
-95.9%
250,000
50,000
-80.0%
5,551
-
-100.0%
- -
-

0.0%
30,000 30,000
15,000
-50.0%
- 1,079,825
-
-100.0%
250,000 250,000
200,000
-20.0%
- -
-

0.0%
290,000 304,500
313,635

3.0%
4,000 34,000
38,000

11.8%
- -
140,000

0.0%
210,000 210,000
180,000
-14.3%
20,000 20,000
20,600

3.0%
- -
-

0.0%
12,240 12,240
12,240

0.0%
- -
-

0.0%

0.0%
- -
-

0.0%
1,100 1,100
1,100

0.0%
75,000 91,434
85,000
-7.0%
- -
-

0.0%
- 25,060
30,000

19.7%
141,700 141,700
140,000
-1.2%
201,000 155,000
110,500
-28.7%
- -
1,200

0.0%
30,000 32,210
105,750
228.3%
- -
5,000

0.0%
85,000 70,000
40,000
-42.9%
25,000 25,000
35,000

40.0%
206

PROPOSED BUDGET
FISCAL YEAR 2025-26
General Fund Revenue
General Fund (0010)
Fund 101
30 -0.1

5.1 -10.1
-89.1
207
FY22-23
FY23-24
Audited
Audited
Proposed
4366 AB 109 Public Safety Realign
40,118
42,075
30,000
30,000
30,000
4375 Sale of Map/Publication
819
544
500
500
500
4380 Business Site Insp Fee
7,600
10,134
9,450
9,450
9,450
4384 Athletic Field Light Fees
52,901
135,906
125,000
125,000
75,000
4385 Facility Rental
119,960
176,547
160,000
145,000
100,000
4386 Field Use Fees
56,884
84,903
75,000
75,000
75,000
4399 Other Charges for Service
225,145
178,599
152,000
152,175
152,000
4405 Veh Code Fines (Moving)
43,088
50,934
50,000
50,000
50,000
4410 City Ord Fines (Parking)
292,874
341,668
310,000
385,000
450,000
4411 Administrative Citations
121,103
156,358
125,000
140,000
144,200
4412 Vacant Bldg Registration Fee
70 120
-
-
-
4416 Live Scan Rolling Fee
1,807
3,541
3,675
3,675
3,675
4601 Interest Revenue
340,145
561,376
800,000
800,000
800,000
4602 Fiscal Agent Interest Revenue
1 -
-
-
-
4603 Interest Revenue (GASB)
321,981
425,798
-
-
4705 Donations & Contributions
7,315
22,681
5,000
12,415
7,000
4706 Royalty Revenue
148,777
137,035
125,000
125,000
125,000
4708 NSF Check Fees
100
322
-
-
-
4710 Reimbursements/Other Revenue
539,290
910,054
110,000
119,458
121,185
4711 Lease Revenue
150,304
161,258
200,000
200,000
200,000
4712 SB 90 Reimbursements
1,126
-
-
-
-
4714 Recovery & Restitution
323
500
500
500
4716 Cell Tower Lease Revenue
(9,333)
(1,721)
285,000
305,000
305,000
4717 Billboard Revenue
-
-
471,000
471,000
471,000
4718 OCWR WDA Import Revenue
104,092
113,704
123,900
123,900
123,900
4719 Restitution Revenue
310
281
-
90,121
-
4741 Reimbursements - SART Exam
7,727
1,610
5,000
5,000
2,000
4742 Reimbursement -Strike Team
12,837
18,953
-
216,418
-
4743 Legal Settlement
630,000
-
-
4750 Sale of Surplus Property
-
900
4751 Sale of Auction Vehicles
65,615
38,900
4753 Auction -Unclaimed Items
2,578
-
4754 Lease Revenue (GASB)
840,756
778,723
-
4950 Interfund Transfer In
-
5,922,784
-
237,000
4985 Bond Proceeds
-
-
-
5,114,797
-
4999 Other Financing Sources
908,004
821,604
-
-
-
Total Revenues
51,292,028
54,521,514
45,532,028
53,840,274
48,386,565

TRANSFERS IN
7016 Transfer In From UUT
-
-
-
-
222,682
7022 Transfer In From SLESF
153,689
186,159
181,000
191,000
191,000
7030 Transfer In From CDBG
-
-
39,100
39,100
39,100
7047 Transfers In From CFD
182,049
-
-
50,711
7048 Transfer In From Sewer Maint
182,049
-
185,000
185,000
185,000
7052 Transfer In From Measure U
3,575,156
4,241,951
3,554,400
3,554,400
3,554,400
7054 Transfers In From S.A.
-
-
50,000
50,000
25,000
7090 Transfer in Measure U Reserve
-
867,839
888,600
888,600
888,600

TOTAL TRANSFERS
4,092,943
5,295,948
4,898,100
4,908,100
5,156,493

GRAND TOTAL RESOURCES
55,384,971
59,817,462
50,430,128
58,748,374
53,543,058

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
15,059,351
18,488,742
19,789,400
20,039,160
20,643,800
5005 Salaries/Part-Time
1,460,477
1,474,157
1,311,200
1,524,438
1,450,100
5010 Salaries/Temporary Employees
-
32,765
-
-
-
5015 Overtime
1,828,693
1,791,331
1,455,450
1,754,868
1,577,900
5020 Leave Accrual Payout
391,638
100,503
110,000
420,500
46,000
5022 Alternative H&W Payout
78,857
89,379
152,100
146,236
102,000
5023 Signing Bonus Payout
231,935
634,527
-
-
500,000
5095 Salary Savings
-
-
(610,000)
(755,500)
(685,900)
5099 Other Salaries & Wages
1,301
12,029
-
31,212
5105 Health Insurance Allocation
2,308,582
1,829,820
2,850,136
-
-
5110 Life Ins Allocation
12,888
21,829
47,600
47,600
30,336
5115 Dental Ins Allocation
151,258
122,794
84,300
-
-
5120 Optical Ins Allocation
29,834
34,982
36,700
36,700
37,038
5125 LTD Ins Allocation
-
-
73,000
-
-
5126 STD Ins Allocation
-
-
67,300
-
-
5135 Medicare
282,758
335,844
289,300
289,300
296,461
30 -0.1

5.1 -10.1
-89.1
207

PROPOSED BUDGET
FISCAL YEAR 2025-26
5140
5141
5144
5145
5147
5150
5159
5160
5161
5162
5163
5164
5167
5169
5170
5175
5199
5500
6001
6005
6006
6007
6010
6015
6017
6025
6030
6040
6041
6043
6044
6045
6047
6050
6051
6052
6053
6054
6055
6057
6060
6099
6115
6116
6125
6127
6128
6130
6131
6132
6133
6134
6135
6136
6137
6138
6139
6140
6141
6142
6143
6144
6146
6147
6148
Employers' Social Security
Employers' PARS/ARS
Employer CalPERS UAL
Employer CalPERS Retire NC
ICMA Defined Contribution Plan
Tuition Reimbursement
Employee Medical Opt Out Plan
Emp Bnft/Insurance Premiums
Health Insurance Premiums
Dental Insurance Premiums
Life Insurance Premiums
Optical Insurance Premiums
LTD Ins Premium
STD Ins Premium
Sick Leave Buyback
Leave Buyback
Other Employee Benefits
Contra - Salaries

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
Management Consulting Servics
Legal Services
Litigation
Special Investigation s
Accounting & Auditing Service
Engineering Services
Special Studies
Third Party Administration
Trustee Fees
Misc Bank Charges
Bank Over/Short
Payroll Penalty
Credit Card Write-offs
Building Inspection Services
Landscape Review Expense
Fire Plan Check Services
Toll Roads Expense
Common Area Expenses
City Events
Recruitment Exp
Medical Services
Chamber of Commerce
Instructional Services
Professional Services
Landscaping
Tree Maintenance
Sidewalk Replacement
Alarm Monitoring
Video Monitoring
Repair & Maint/Facilities
Emergency Repairs
Repair & Maintenance/Streets
R & M/Sewers/Storm Drains
Vehicle Repair & Maintenance
Repair/Maint Off Furn & Eqp
Software Maintenance
Repair Maint/Equipment
Repairs - Electronic Devices
Repair/Maint- Parks & Fields
Vehicle Maintenance Allocatn
Repair/Maint- Park Lights
Vehicle Detailing
Equipment Replacement
Unplanned Repair & Maintenance
Paint Supplies
Janitorial Supplies
K9 Expenses
General Fund Revenue
General Fund (0010)
Fund 101
FY22-23
FY23-24
_
Audited
Audited
• •
Propo
214
158
-
-100.0%
300
300
105,705
243,497
69,680
69,680
56,500
-18.9%
107,475
-
-
-
-

0.0%
1,613,152
1,997,432
2,208,300
2,208,300
2,693,900

22.0%
197,886
198,313
297,300
297,300
-
-100.0%
25,087
9,709
20,000
20,000
20,000

0.0%
216,518
151,698
190,100
190,100
-
-100.0%
-
1,246
-
-
12 0.0%
764,675
2,850,136
2,811,824
-1.3%
-
50,339
84,300
195,290
131.7%
49,985
51,208
-
-

0.0%
-
(9,841)
-
-

0.0%
-
22,284
73,000
78,900

8.1%
113,968
141,611
67,300
48,900
-27.3%
32,961
26,185
-
-
-

0.0%
164,679
267,731
299,900
272,395
214,200
-21.4%
(1,011)
(1,264)
106,500
106,500
5,900
-94.5%
(733,951)
(89,720)
(673,700)
(673,700)
(745,752)

10.7%
23,730,240
28,793,962
28,174,866
29,068,913
29,408,621

1.2%
116,109
170,328
122,475
112,475
95,000
-15.5%
363,281
548,473
500,000
500,000
500,000

0.0%
308,770
121,847
200,000
200,000
200,000

0.0%
-
-
-
100,000
50,000
-50.0%
69,094
81,542
75,000
75,000
93,700

24.9%
2,041
51,369
20,000
20,000
20,000

0.0%
-
32,192
30,000
30,000
65,000
116.7%
18,254
22,315
16,500
16,500
16,500

0.0%
1,300
-
-
-
-

0.0%
75,042
54,061
43,500
43,500
43,500

0.0%
(362)
(3,168)
-
-
-

0.0%
2,864

0.0%
1,039
48 -

0.0%
-
-
-
-
100,000

0.0%
2,820
13,270
15,000
15,000
14,000
-6.7%
49,464
9,230
-
-
-

0.0%
-
797
-
6,530
6,700

2.6%
86,913
45,000
45,400
34,136
-24.8%
-
13,328
45,000
45,908
16,400
-64.3%
-
4,343
5,500
5,500
8,000

45.5%
9,840
9,780
27,000
27,000
10,000
-63.0%
-
-
25,000
25,000
-
-100.0%
9,412
24,738
25,000
25,000
26,000

4.0%
1,032,954
1,078,288
1,186,475
1,469,701
982,300
-33.2%
69,959
55,372
65,000
75,000
96,920

29.2%
127,864
153,242
137,572
179,305
170,000
-5.2%
300
-
-
-
-

0.0%
11,003
14,065
11,200
39,210
16,500
-57.9%
-
89,462
100,000
100,000
120,000

20.0%
818,293
290,933
556,426
556,216
418,000
-24.8%
-
-
-
-
5,000

0.0%
2,315
29,230
75,000
69,500
75,000

7.9%
-
27,800
54,000
53,940
104,000

92.8%
178,068
309,236
230,000
311,245
262,500
-15.7%
700
192
-
-
-

0.0%
628,207
644,005
1,317,000
1,313,470
1,239,632
-5.6%
161,771
175,724
267,983
267,983
171,857
-35.9%
108
-
-
-
-

0.0%
-
517,017
481,700
481,051
481,000

0.0%
27 -
-
-

0.0%
-
17,191
33,500
33,500
25,000
-25.4%
-
7,604
7,000
7,000
7,000

0.0%
369
-
-
-
-

0.0%
-
48,543
-
-

0.0%
386
35,000
35,000
35,000

0.0%
709
15,000
30,250
33,500

10.7%
2,664
-
10,000
15,000

50.0%
31 208

PROPOSED BUDGET
FISCAL YEAR 2025-26
6149
6160
6162
6165
6170
6175
6181
6182
6183
6215
6225
6230
6235
6240
6245
6250
6255
6257
6265
6270
6275
6280
6285
6290
6295
6296
6299
6301
6305
6310
6315
6320
6323
6325
6330
6335
6340
6345
6350
6355
6360
6361
6362
6363
6365
6366
6368
6399
6401
6405
6410
6421
6425
6845
6892
6893
6905
6906
6907
6908
6909
6915
6916
6917
6918
6919
6935
6936
6937
General Fund Revenue
General Fund (0010)
Fund 101
32 -17.9

31.9 0.0
-37.1
-71.9

66.7 -13.0
-17.5
356.6

0.0 -21.2
-4.1
-13.8

0.0 -13.3
-21.8
482.4

9.0 -30.1

11.1 -7
209
FY22-23
FY23-24
Audited
Audited
il.oposed
Jail Supplies
-
7,839
- 30,000
30,000
Facility Rental
20,222
120,141
1,600 1,600
1,600
Range Training
35,374
24,125
23,500 22,623
25,500
Vehicle Rental
(20,001)
(41,055)
290,000 290,000
202,200
Equipment & Tool Rental
24,908
22,842
19,000 19,191
17,500
Office Equipment Rental
80,284
44,126
92,000 126,000
131,000
Towing Services
28,988
4,165
7,000 1,000
-
Lien Services
4,477
1,262
-
CSUF PD Reimburse Impound Fees
7,383
3,086
-
Telephone/Internet
345,722
362,168
317,672 317,672
240,000
Advertising/Promotional
35,797
19,586
13,500 21,500
26,000
Printing & Binding
30,711
77,811
74,500 83,296
84,800
Travel
17,622
66,122
14,000 14,000
19,500
Mileage Reimbursement
26 64
200 200
200
Meetings & Conferences
182,340
117,334
79,090 79,453
67,300
Staff Training
115,422
103,258
231,050 259,800
249,500
Dues & Memberships
78,093
91,237
95,865 92,989
84,310
Licenses & Permits
116,555
133,580
138,659 157,159
126,680
Entertainment Services
12,015
17,047
21,500 22,205
52,000
Excursions
2,828
11,650
7,600 7,600
7,600
Officiating
4,284
4,284
4,500 4,500
4,500
Animal Control Services
313,089
374,081
389,000 416,558
468,522
Hazardous Materials Disposal
2,849
2,613
4,500 4,500
4,500
Dept. Contract Services
2,521,886
2,450,887
2,284,746 2,669,299
2,191,883
City Admin Services
3,274,965
3,355,662
3,254,400 3,342,400
4,409,700
Admin Service Fee
75,714
75,428
75,000 75,000
75,000
Other Purchased Services
123,878
91,114
207,100 199,845
125,700
Special Department Expenses
549,776
415,804
205,400 182,577
51,250
Traffic Control Devices
1,986
3,420
15,000 15,000
25,000
Street Signs
27,004
16,240
23,000 23,000
20,000
Office Supplies
54,563
55,828
48,900 47,735
39,400
Books & Periodicals
7,511
5,452
9,900 9,900
45,200
Photo Services & Supplies
-
-
-
8,500
Postage
43,255
58,029
59,800 59,800
47,100
Electricity
703,355
846,455
800,000 900,000
863,000
Water
383,010
495,568
437,800 637,800
550,000
Natural Gas
15,542
13,813
15,000 15,000
15,000
Gasoline & Diesel Fuel
528,994
366,499
376,000 346,000
300,000
Small Tools/Equipment
13,439
14,248
6,700 14,700
11,500
Small Furniture & Fixture
1,054
12,838
- 326
1,900
Uniforms
134,784
122,972
109,150 145,501
158,600
Personal Protection Equipment
52,120
68,420
24,300 35,400
24,750
Emergency Medical Supples
23,535
8,013
10,000 9,000
10,000
Resident Vehicle Rebate Prog
42,500
57,000
50,000 29,300
-
Computer Software
17,612
38,802
8,000 8,000
22,100
Web Based Service/Subcriptions
(28,657)
166,466
53,030 125,813
177,647
Computer Peripheral/Accessory
-
-
8,000 8,000
8,000
Other Supplies
41,925
55,265
42,900 21,299
15,000
Community Programs
62,218
83,736
39,800 60,980
197,400
Contributions/Donations
3,097
7,500
- -
-
Property Taxes
7,102
2,257
10,000 10,000
2,500
Pass -Through Waived Permit Fee
82 -
- -
-
County Disbursements
-
21 Office Equipment
7,704
1,136
500 500
500
Market Value Adjustment
351,854
527,944
- -
-
Gain/Loss on Refunding
325,839
-
- -
-
Principal/Bonds/COP'S/Leases
1,197,239
1,196,763
1,266,976 1,266,976
1,446,600
CaIPERS-Fire Term. Principal
362,791
369,929
344,900 344,900
-
Lease Principal (GASB)
305,027
431,674
- -
-
Subscription Principal (GASB)
564,499
364,399
Non -Subscription Component
21,972
-
- -
-
Interest/Bonds/COP'S/Leases
200,150
172,503
185,886 185,886
563,900
CaIPERS-Fire Term Interest
17,177
10,039
3,400 3,400
-
Lease Interest (GASB)
5,118
16,938
- -
Non -Lease Component (GASB)
2,555
2,497
Subscription Interest (GASB)
27,084
32,478
Lease Expenditure
3,505,634
-
- -
-
Lease Revenue Bond Exp
-
4,083,700
4,657,704 4,657,704
4,290,600
Lease Expenditure (GASB)
345,526
447,661
- -
-
32 -17.9

31.9 0.0
-37.1
-71.9

66.7 -13.0
-17.5
356.6

0.0 -21.2
-4.1
-13.8

0.0 -13.3
-21.8
482.4

9.0 -30.1

11.1 -7
209

PROPOSED BUDGET
FISCAL YEAR 2025-26
6940 Payments to Other Agencies
6998 Other Financing Use
6999 Other Expenditure

TOTAL MATERIALS, SUPPLIES & SERVICES

TRANSFERS
8028 Trf Out to Lighting Dist
8033 Transfer Out to CIP
8087 Transfer Out - Section 115

TOTAL TRANSFERS

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
General Fund Revenue
General Fund (0010)
Fund 101

CIP & EQUIPMENT
6364
Computer Hardware
6367
Laptops/Tablets
6730
Improvements OthrThn Bldgs
6740
Infrastructure - Streets
6750
Infrastructure - Sewer
6760
Infrastructure - Parks
6770
Infrastructure - Major Studies
6840
Machinery & Equipment
6842
Vehicles
6850
Building & Facilities
6855
Furniture & Fixtures
654

TOTAL CIP & EQUIPMENT

TRANSFERS
8028 Trf Out to Lighting Dist
8033 Transfer Out to CIP
8087 Transfer Out - Section 115

TOTAL TRANSFERS

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
General Fund Revenue
General Fund (0010)
Fund 101
33 210
FY23-24
_
AuditedAdoptel.,,Jmended
2024-25 Amended61,609
721,586,959

0.0%
19 -
-
-
-

0.0%
654
113,914
126,000
88,200
81,000
-8.2%
22,991,379
22,351,858
23,836,270
23,179,087

2.8%
451,171
2,009
-
-
-

0.0%
439,253
375,944
-

0.0%
290,000
1,226,326
109,750
-100.0%
-
445,117
168,585
-100.0%
3,281,735
109,343
8,731
-100.0%
-
27,431
142,269
-100.0%
16,089
471,468
-
284,141
-100.0%
266,524
179,499
33,209
36,259
-100.0%
149,564
85,593
180,000
269,407
-100.0%
3,282,331
10,779,780
-
9,261,323
-
-100.0%
46,832
6,009
42,250
18,740
5,750
-69.3%
8,223,500
13,708,518
255,459
10,299,204
5,750
-99.9%
417,154
413,184
143,756
143,756
61,000
-57.6%
-
-
-
21,474
-
-100.0%
-
770,000
-
-
-

0.0%
417,154
1 1,183,184
1 143,756
1 165,230
1 61,000
1 -63.1%
53,957,853
66,677,043
50,925,939
63,369,617
52,654,458
-16.9%
1,427,118
(6,859,581)
(495,811)
(4,621,243)
888,600
-119.2%
33 210

PLACENTIA
Rich Heritage, Bright Future

SPECIAL REVENUE FUNDS
Special Revenue Funds Budget
FISCAL YEAR 2025-26
34 211

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4062 Measure U Sales Taxes
4710 Reimbursements/Other Revenue
Total Revenues

GRAND TOTAL RESOURCES

TOTAL SALARIES & BENEFITS

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

TOTAL SALARIES & BENEFITS

TOTAL MATERIALS, SUPPLIES & SERVICES

MATERIALS, SUPPLIES & SERVICES
6052
Common Area Expenses
6099
Professional Services
6132
Repair & Maintenance/Streets
6366
Web Based Service/Subcriptions
6368
Computer Peripheral/Accessory
6845
Office Equipment

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Measure U Fund (0079)
Fund 117
FY22-23

CIP & EQUIPMENT
6185
Construction Services
6364
Computer Hardware
6740
Infrastructure - Streets
6741
Infrastructure - Traffic
6750
Infrastructure - Sewer
6751
Infrastructure - Storm Drain
6760
Infrastructure - Parks
6770
Infrastructure - Major Studies
6780
Infrastructure- Network/Server
6840
Machinery & Equipment
6842
Vehicles
6850
Building & Facilities
8,886,000

TOTAL CIP & EQUIPMENT
8,886,000

TRANSFERS
8010
Transfer Out to GF
8090
Transfer out GF Reserve

TOTAL TRANSFERS

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Measure U Fund (0079)
Fund 117
FY22-23
FY23-24
FY25-2
_
Audited
Audited
Proposed
�
8,886,000.00
8,886,000.00
8,886,000.00

0.0%
8,937,888.94
8,678,387.81
11,648
-
-
-
-

0.0%
8,949,537
8,678,388
8,886,000
8,886,000
8,886,000

0.0%
6,134
-
-
-
-

0.0%
822

0.0%
29 0.0%
11 0.0%
89 0.0%
7,084
-

0.0%
-
174
-
-
-

0.0%
-
-
60,000
230,000
-
-100.0%
658
-
-
-
-

0.0%
-
-
240,000
70,000
-
-100.0%
-
8,691
-
-
-

0.0%
-
1,127
-
-
-

0.0%
658
9,991
300,000
300,000
-
-100.0%
393,907.68
-
-
-

0.0%
67,675
362,349
75,000
135,949
-
-100.0%
3,026,135
3,152,031
1,738,000
2,902,329
3,279,172

13.0%
-
-
250,000.00

46.50 -
-100.0%
-
148,500
-
-

0.0%
184,925.64
2,170.25
-
-

0.0%
501,175
2,304,651
645,000
410,090
-100.0%
50,083
331,954
60,000
161,867
-100.0%
-
62,602.52
50,000.00
50,000.00
-
-100.0%
305,740
1,560
-
185,000
220,000

18.9%
494,396
155,416
520,000
570,000
-
-100.0%
744,852
360,326
762,000
671,195
880,000

31.1%
5,768,889
6,881,560
4,100,000
5,086,477
4,379,172
-13.9%
3,575,155.58
4,241,950.52
3,554,400.00
3,554,400.00
3,554,400.00

0.0%
-
867,838.88
888,600.00
888,600.00
888,600.00

0.0%
3,575,156
5,109,789
4,443,000
4,443,000
4,443,000

0.0%
9,351,787
12,001,341
8,843,000
9,829,477
8,822,172
-10.2%
(402,250)
(31322,953)
43,000
(943,477)
63,828
-106.8%
35 PA VA

PROPOSED BUDGET
FISCAL YEAR 2025-26
Special Revenue Funds
State Gas Tax (0017)
Fund 205
FY22-23
Audited
422,273.67
294,935.42
189,862.05
401,948.03
7,500.00
3,857
Revenues
4079
State Gas Tax (2103)
4080
State Gas Tax (2105)
4082
State Gas Tax (2106)
4084
State Gas Tax (2107)
4086
State Gas Tax (2107.5)
4601
Interest Revenue
1,474,528
Total Revenues

GRAND TOTAL RESOURCES

SALARIES & BENEFITS
5600
Interfund Salaries
1,320,377

TOTAL SALARIES & BENEFITS
1,455,676

MATERIALS, SUPPLIES & SERVICES
6099
Professional Services
6115
Landscaping
6116
Tree Maintenance
657,000.00

TOTAL MATERIALS, SUPPLIES & SERVICES
618,816

CIP & EQUIPMENT
6740
Infrastructure - Streets
657,000

TOTAL CIP & EQUIPMENT
-
109,715
132,598

TRANSFERS
8052
Transfer Out to GTBF
-
139,000
162,000

TOTALTRANSFERS
242,313

EXPENDITURES GRAND TOTAL
300,858

NET CHANGE IN POSITION
Special Revenue Funds
State Gas Tax (0017)
Fund 205
FY22-23
Audited
422,273.67
294,935.42
189,862.05
401,948.03
7,500.00
3,857
FY23-24
Audited
477,636.80
318,531.39
207,686.22
431,159.89
7,500.00
4,862
FY25-26
Proposed
'
466,261.00
325,976.00
210,449.00
445,490.00
7,500.00
-
483,284.00
329,883.00
213,891.00
450,110.00
7,500.00
-
475,274.00
322,462.00
215,556.00
453,736.00
7,500.00
-
-1.7%
-2.2%

0.8%

0.0%

0.0%
1,320,377
1,447,376
1,455,676
1,484,668
1,474,528
-0.79
1,320,377
1,447,376
1,455,676
1,484,668
1,474,528
-0.7%
618,815.70
-
673,700.00
673,700.00
657,000.00
-2.5%
618,816
-
673,700
673,700
657,000
-2.5%
-
109,715
132,598
20,000
109,699
185,968
-
131,658
169,200
-
131,658
208,985
-
139,000
162,000

0.0%

5.6%
-22.5%
242,313
315,667
300,858
340,643
301,000
-11.6%
-
800,000
-
-
210,918

0.0%
-
800,000
-
-
210,918

0.0%
404,450.00
403,750.00
407,750.00
407,750.00
403,300.00
-1.1%
404,450
403,750
407,750
407,750
403,300
-1.1%
1,265, 578
54,798
1,519,417
(72,041)
1,382,308
73,368
1,422,093
62,575
1,572,218
(97,690)

10.6 -256.1%
36 213

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4092 Measure M -Turnback
4210 County Grants
4601 Interest Revenue
Total Revenues

GRAND TOTAL RESOURCES

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Measure M (0018)
Fund 210
FY22-23
Audited
1,110,093.13
200,675
7,661

MATERIALS, SUPPLIES & SERVICES
6099
Professional Services
6401
Community Programs
6905
Principal/Bonds/OOP's/Leases
6915
Interest/Bonds/COP'S/Leases
1,318,429

TOTAL MATERIALS, SUPPLIES & SERVICES
1,300,538

CIP & EQUIPMENT
6740
Infrastructure - Streets

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Measure M (0018)
Fund 210
FY22-23
Audited
1,110,093.13
200,675
7,661
FY23-24
Audited
1,137,643.88
78,366
12,964
FY25-2
Proposed
_
1,224,338.00
76,200
-
1,224,338.00
76,200
-
1,168,171.00
70,770
-
-4.6%
-7.1%

0.0%
1,318,429
1,228,974
1,300,538
1,300,538
1,238,941
-4.7%
1,318,429
1,228,974
1,300,538
1,300,538
1,238,941
-4.75/
-
3,984
413,344
47,588
18,482
140,762
429,296
50,420
-
76,200
404,317
-
-
205,421
404,317
-
-
70,770
502,314
-

0.0%
-65.5%

24.2%

0.0%
464,916
638,960
480,517
609,737
573,084
-6.0%
1,106,061
600,000
1,203,000
1,238,710
963,322
-22.2%
1,106,061
600,000
1,203,000
1,238,710
963,322
-22.2%
1,570,977
(252,548)
1,238,960
(9,986)
1,683,517
(382,979)
1,848,447
(547,909)
1,536,406
(297,465)
-16.9%
-45.7%
37 214

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4220 AB2766 Air Quality
4601 Interest Revenue
Total Revenues

GRAND TOTAL RESOURCES

MATERIALS, SUPPLIES & SERVICES
6401 Community Programs

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6741 Infrastructure - Traffic
6850 Building & Facilities

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Air Quality Management (0019)
Fund 215
FY22-23
Audited
84,422.63
3,054
FY23-24
Audited
52,962.96
6,556
65,900.00
-
65,900.00
-
_
-100.0%

0.0%
87,476
59,519
65,900
65,900
-100.0%
87,476
59,519
65,900
65,900
-100.0%
996
35,817
19,100
51,405
-100.0%
996
35,817
19,100
51,405
-100.0%
-
-
-
-
60,000.00
-
173,332.79
140,000
-
-100.0%
-100.0%
-
-
60,000
313,333
-100.0%
996
86,480
35,817
23,702
79,100
(13,200)
364,738
(298,838)
-
-100.0%
-100.0%
38 215

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4420 Asset Seizure Funds
4601 Interest Revenue
Total Revenues

GRAND TOTAL RESOURCES

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Asset Seizure (0021)
Fund 225
FY22-23728,5810

MATERIALS, SUPPLIES & SERVICES
6137
Repair Maint/Equipment
6235
Travel
6250
StaffTraining
6301
Special Department Expenses
6360
Uniforms
6366
Web Based Service/Subcriptions
6399
Other Supplies

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6840
Machinery & Equipment
6842
Vehicles
6850
Building & Facilities

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Asset Seizure (0021)
Fund 225
FY22-23728,5810
_AuditedAdopted
Amended
2024-25 Amended1,319,603.13

0.0%
5,625
-

0.0%
1,325,228

0.0%
1,325,228
119,159

0.0%
-
676
10,000
-100.0%
3,672
7,666
10,000
-100.0%
76,732
37,861
-
20,000
-100.0%
1,593
-
226,444
144,024
-
-100.0%
-
781
-
2,000
-100.0%
-
4,920
-100.0%
-
-
-
500
-100.0%
81,996
46,984
226,444
191,444
-100.0%
68,044
96,945
-
30,000
-100.0%
-
24,452
5,000
-100.0%
3,876
-
-

0.0%
71,920
121,398
35,000
-100.0%
153,916
168,381226,444
226,444
-100.0%
1,171,312
(49,222)
(226,444)
(226,444)
-100.0%
39 216

PROPOSED BUDGET
FISCAL YEAR 2025-26

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Asset Seizure - DOJ
Fund 221
FY22-23

MATERIALS, SUPPLIES & SERVICES
6137
Repair Maint/Equipment
6250
Staff Tra i n i ng
6301
Special Department Expenses
6360
Uniforms
6366
Web Based Service/Subcriptions
-

TOTAL MATERIALS, SUPPLIES & SERVICES
-

CIP & EQUIPMENT
6840
Machinery & Equipment
6842
Vehicles

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Asset Seizure - DOJ
Fund 221
FY22-23
FY23-24
_
Audited
Audited
r
-
-
-
-
20,000

0.0%
30,000

0.0%
-
-
-
-
240,618

0.0%
20,000

0.0%
-
-
-
-
10,000

0.0%
320,618

0.0%
-
-
-
-
10,000

0.0%
10,000

0.0%
-
-
-
-
20,000

0.0%
-
-
-
-
340,618

0.0%
(340,618)

0.0%
40 217

PROPOSED BUDGET
FISCAL YEAR 2025-26
6301
6840

MATERIALS, SUPPLIES & SERVICES
Special Department Expenses

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
Machinery & Equipment

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Asset Seizure - Treasury (0093)
Fund 222
Audited
Audited
FY24-25 ,
Amended
r
%Change from
2024-25 Amended
mmmm
(26,2
��
�'
41 218

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4205 State Grants
4601 Interest Revenue
Total Revenues

GRAND TOTAL RESOURCES

TRANSFERS
8010 Transfer Out to GF

TOTALTRANSFERS

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Suppl Law Enfrcmnt (0022)
Fund 230
FY22-23
Audited
165,271
3,697
FY23-24
Audited
186,159
7,587
7��

0.0%

0.0%
181,000
-
191,000
-
191,000
-
168,9681
193,746
181,000
191,000
191,000

0.0%
168,968
193,746
181,000
191,000
191,000

0.0%
153,688.97
186,158.96
181,000.00
191,000.00
428,021.80
124.1%
153,689
186,159
181,000
191,000
428,022
124.1%
153,689
15,279
186,159
7,587
181,000
-
191,000
-
428,022
(237,022)
124.1%

0.0%
42 219

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4501 Street Light Assessments
Total Revenues

TRANSFERS IN
7010 Trsf In From GF

TOTALTRANSFERS

GRAND TOTAL RESOURCES

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

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Street Lighting Distrct (0028)
Fund 260
FY22-23
Audited
135,201.22
FY23-24
Audited
135,855.68
FY25-2=I,
Proposed
136,244.00
136,244.00
136,245.00

0.0%
135,201
135,856
136,244
136,244
136,245

0.0%
417,154.02
413,183.72
143,756.00
143,756.00
61,000.00
-57.6%
417,154
413,184
143,756
143,756
61,000
-57.6%
552,355
549,039
280,000
280,000
197,245
-29.6%
9,567
-
542,788
10,174
1,364
537,502
-
-
280,000
-
-
280,000
-
-
197,245

0.0%

0.0%
-29.6%
552,355
549,039
280,000
280,000
197,245
-29.6%
552,355
-
549,039
-
280,000
-
280,000
-
197,245
-
-29.6%

0.0%
43 220

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4520 Landscape Maint Assessments
Total Revenues

GRAND TOTAL RESOURCES

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Landscape Maintenance (0029)
Fund 265
FY22-23

SALARIES & BENEFITS
5001
Salaries/Full-Time Regular
5015
Overtime
5020
Leave Accrual Payout
5022
Alternative H&W Payout
5023
Signing Bonus Payout
5105
Health Insurance Allocation
5110
Life Ins Allocation
5115
Dental Ins Allocation
5120
Optical Ins Allocation
5125
LTD Ins Allocation
5126
STD Ins Allocation
5135
Medicare
5141
Employers' PARS/ARS
5145
Employer CalPERS Retire NC
5147
ICMA Defined Contribution Plan
5159
Employee Medical Opt Out Plan
5160
Emp Bnft/Insurance Premiums
5161
Health Insurance Premiums
5162
Dental Insurance Premiums
5163
Life Insurance Premiums
5164
Optical Insurance Premiums
5167
LTD Ins Premium
5169
STD Ins Premium
5175
Leave Buyback
5199
Other Employee Benefits
-

TOTAL SALARIES & BENEFITS

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Landscape Maintenance (0029)
Fund 265
FY22-23

MATERIALS, SUPPLIES & SERVICES
6015
Engineering Services
6115
Landscaping
6215
Telephone/Internet
6225
Advertising/Promotional
6301
Special Department Expenses
6330
Electricity
6335
Water

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Landscape Maintenance (0029)
Fund 265
FY22-23
FY23-24
FY25-2
_
Audited
Audited
Proposed
�
457,992.00
457,992.00
457,992.00

0.0%
450,873.28
454,844.16
450,873
454,844
457,992
457,992
457,992

0.0%
450,873
454,844
457,992
457,992
457,992

0.0%
72,649
71,734
82,900
82,900
3,700
-95.5%
10,773
14,293
-
-
1,100

0.0%
257
-
-
-

0.0%
533
568
600
100

0.0%
-
3,699
-
-

0.0%
18,732
12,670
21,400
-
-

0.0%
-
22 100
100
100

0.0%
1,273
940
400
-
-

0.0%
223
205
200
200
100
-50.0%
-
-
400
-
-

0.0%
-
-
400
-
-

0.0%
1,260
1,348
1,300
1,300
100
-92.3%
466
602
500
500
100
-80.0%
6,219
6,293
7,600
7,600
300
-96.1%
-
71 -
-
-

0.0%
759
820
1,200
1,200
-100.0%
-
5 -
-
-

0.0%
1,924
21,400
700
-96.7%
233
400
100
-75.0%
(2)
-
-

0.0%
(40)
-
-

0.0%
54 400
100
-75.0%
-
33 -
400
100
-75.0%
1,801
2,069
2,200
2,200
200
-90.9%
-
(5)
700
700
100
-85.7%
114,945
117,537
119,900
119,300
6,900
-94.2%
9,567
10,174
12,600
12,600
-
-100.0%
72,488
73,975
82,500
82,500
90,025

9.1%
17,165
16,438
13,000
13,000
12,424
-4.4%
2,780
1,394
-
-
-

0.0%
-
-
5,600
5,600
5,000
-10.7%
22,815
22,520
18,000
18,000
25,000

38.9%
150,710
259,324
188,400
308,400
301,518
-2.2%
275,524
383,824
320,100
440,100
433,967
-1.4%
390,469
501,361
440,000
559,400
440,867
-21.2%
60,405
(46,517)
17,992
(101,408)
17,125
-116.9%
44 221

PROPOSED BUDGET
FISCAL YEAR 2025-26
Special Revenue Funds
CDBG Fund (0030)
Fund 270
FY22-23
Audited
880,005
Revenues
4201
Federal Grants
498,063
Total Revenues
880,005

GRAND TOTAL RESOURCES
322,998

SALARIES & BENEFITS
5600
Interfund Salaries

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6130
Repair & Maint/Facilities
6301
Special Department Expenses
6401
Community Programs
498,063

TOTAL MATERIALS, SUPPLIES & SERVICES
90,815.00

CIP & EQUIPMENT
6740
Infrastructure - Streets
6850
Building & Facilities
90,815

TOTAL CIP & EQUIPMENT
89,720

EXPENDITURES GRAND TOTAL
88,106

NET CHANGE IN POSITION
Special Revenue Funds
CDBG Fund (0030)
Fund 270
FY22-23
Audited
880,005
FY23-24
Audited
469,592
InE
322,998
351,934
498,063
_

41.5%
880,005
469,592
322,998
351,934
498,063

41.5%
90,815.00
89,720.00
89,720.00
89,720.00
88,106.00
-1.8%
90,815
89,720
89,720
89,720
88,106
-1.8%
61 374
312,998
-
-
353,634
-
-
233,278
-
-
233,278
-
-
229,179

0.0%

0.0%
-1.8%
313,433
353,634
233,278
233,278
229,179
-1.8%
(10,602)
12,252
-
-
-
-
-
-
180,778
-

0.0%

0.0%
1,650
-
-
-
180,778

0.0%
405,898
474,107
443,354
26,238
322,998
-
322,998
28,936
498,063
-

54.2%
-100.0%
45 ON

PROPOSED BUDGET
FISCAL YEAR 2025-26
Total Revenues

GRAND TOTAL RESOURCES
Revenues
4201
Federal Grants
4205
State Grants
4206
State Grants - Prop 68
4210
County Grants
4241
Intergovernmental - OCTA
4299
Other Intergovernmental Rev
4601
Interest Revenue
Total Revenues

GRAND TOTAL RESOURCES

TOTAL MATERIALS, SUPPLIES & SERVICES

SALARIES & BENEFITS
5001
Salaries/Full-Time Regular
5005
Salaries/Part-Time
5015
Overtime
5105
Health Insurance Allocation
5115
Dental Ins Allocation
5120
Optical Ins Allocation
5135
Medicare
5141
Employers' PARS/ARS
5145
Employer CalPERS Retire NC
5160
Emp Bnft/Insurance Premiums
5161
Health Insurance Premiums
5162
Dental Insurance Premiums
5164
Optical Insurance Premiums

TOTAL SALARIES & BENEFITS

TOTAL MATERIALS, SUPPLIES & SERVICES

MATERIALS, SUPPLIES & SERVICES
6017
Special Studies
6136
Software Maintenance
6225
Advertising/Promotional
6235
Travel
6250
Staff Training
6255
Dues & Memberships
6301
Special Department Expenses
6355
Small Furniture & Fixture
6399
Other Supplies
6401
Community Programs
6845
Office Equipment

TOTAL MATERIALS, SUPPLIES & SERVICES

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Misc Grants Fund (0050)
Fund 280
FY22-23

CIP & EQUIPMENT
6364
Computer Hardware
6740
Infrastructure - Streets
6741
Infrastructure - Traffic
6760
Infrastructure - Parks
6840
Machinery & Equipment
6842
Vehicles
6850
Building & Facilities

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Misc Grants Fund (0050)
Fund 280
FY22-23
FY23-24
Audited
Audited
117
-
65,455
637,818
120,003
32,750
-
32,296
-
-
-
1,608,837.00
126,650
-
941,801
1,441,801
-
-100.0%
-
-
-
200,000.00
-
-100.0%
300,000
-
-

0.0%
-
11,859
-
-

0.0%
1,097,218
131,862
941,801
3,348,389
-
-100.0%
1,097,218
131,862
941,801
3,348,389
-
-100.0%
1 53,280
-
-

0.0%
457
142

0.0%
11,682
21,547

0.0%
1,185
-

0.0%
155

0.0%
28 -

0.0%
176
1,108

0.0%
8 5

0.0%
0 11,622

0.0%
-
18 0.0%
9,872

0.0%
639

0.0%
-
114

0.0%
13,691
98,348
-

0.0%
52,969
46,762
50,269
-100.0%
12,515
-
-

0.0%
271
-

0.0%
-
2,724
-

0.0%
1,880
65,455
-100.0%
-
200
-

0.0%
281,303
15,221
9,390
-100.0%
-
207
-

0.0%
1,566
-
-

0.0%
7,138
-
-
39,500
-
-100.0%
2,832
-
-

0.0%
358,593
66,994
164,614
-100.0%
578
-
-
-

0.0%
151,478
35,296
557,000
585,360
-100.0%
69,357.81
27,028.97
377,801.00
377,801.00
-
-100.0%
287,240
260,629
-
1,244,806
-100.0%
5,104
41,310
-
167,528
-
-100.0%
-
-
7,000
7,000
-100.0%
62,500
-
-
500,000
-
-100.0%
576,257
364,263
941,801
2,882,495
-100.0%
948,542
529,605
941,801
3,047,109
-
-100.0%
148,677
(397,743)
-
301,280
-100.0%
46 223

PROPOSED BUDGET
FISCAL YEAR 2025-26
Total Revenues

GRAND TOTAL RESOURCES

CIP & EQUIPMENT
6720 Buildings

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Housing Successor Agncy (0053)
Fund 207
FY22-23
Revenues
4603
Interest Revenue (GASB)
4710
Reimbursements/Other Revenue
4711
Lease Revenue
4754
Lease Revenue (GASB)
4799
Other Contributions & Donatn
Total Revenues

GRAND TOTAL RESOURCES

CIP & EQUIPMENT
6720 Buildings

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Housing Successor Agncy (0053)
Fund 207
FY22-23
FY23-24
_
Audited
Audited
r
334
262
-
-
-

0.0%
102,411
10,367

0.0%
-
425
-
-
-

0.0%
(186)
3,414

0.0%
-

1.00 -
-
-

0.0%
102,559
14,468

0.0%
19,258.00
-

0.0%
19,258

0.0%
19,258
-
-
-
-

0.0%
83,301
14,468

0.0%
47 224

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4602 Fiscal Agent Interest Revenue
4710 Reimbursements/Other Revenue
Total Revenues

GRAND TOTAL RESOURCES

TOTAL MATERIALS, SUPPLIES & SERVICES

TRANSFERS
8010 Transfer Out to GF

TOTAL TRANSFERS

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Sccssr Agncy Ret Oblg (0054)
Fund 208
FY22-23

SALARIES & BENEFITS
5001
Salaries/Full-Time Regular
5015
Overtime
5020
Leave Accrual Payout
5022
Alternative H&W Payout
5023
Signing Bonus Payout
5105
Health Insurance Allocation
5110
Life Ins Allocation
5115
Dental Ins Allocation
5120
Optical Ins Allocation
5135
Medicare
5141
Employers' PARS/ARS
5145
Employer CalPERS Retire NC
5147
ICMA Defined Contribution Plan
5159
Employee Medical Opt Out Plan
5160
Emp Bnft/Insurance Premiums
5161
Health Insurance Premiums
5162
Dental Insurance Premiums
5163
Life Insurance Premiums
5164
Optical Insurance Premiums
5167
LTD Ins Premium
5169
STD Ins Premium
5170
Sick Leave Buyback
5175
Leave Buyback
5199
Other Employee Benefits

TOTAL SALARIES & BENEFITS

TOTAL MATERIALS, SUPPLIES & SERVICES

TRANSFERS
8010 Transfer Out to GF

TOTAL TRANSFERS

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Sccssr Agncy Ret Oblg (0054)
Fund 208
FY22-23

MATERIALS, SUPPLIES & SERVICES
6005
Legal Services
6030
Trustee Fees
6099
Professional Services
6893
Gain/Loss on Refunding
6905
Principal/Bonds/COP'S/Leases
6915
Interest/Bonds/COP'S/Leases
6935
Lease Expenditure

TOTAL MATERIALS, SUPPLIES & SERVICES

TRANSFERS
8010 Transfer Out to GF

TOTAL TRANSFERS

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Sccssr Agncy Ret Oblg (0054)
Fund 208
FY22-23
FY23-24
FY25-26
_
Audited
Audited
Proposed
-

0.0%
13,696
17,449
1,993,187
1,415,3531,491,050
1,491,050
1,469,174
-1.5%
2,006,8831
1,432,802
1,491,050
1,491,050
1,469,174
-1.5%
2,006,883
1,432,802
1,491,050
1,491,050
1,469,174
-1.5%
71,819
66,826
-
-

0.0%
2 1

0.0%
1,341
112

0.0%
285
341

0.0%
407
2,975

0.0%
10,060
5,864

0.0%
-
29 0.0%
472
291

0.0%
124
105

0.0%
1,110
1,065

0.0%
1,486
1,771

0.0%
5,869
5,823

0.0%
-
243

0.0%
111
70 0.0%
3 0.0%
2,106

0.0%
107

0.0%
(7)

0.0%
(26)

0.0%
80 0.0%
-
47 0.0%
89 -

0.0%
2,706
2,994

0.0%
-
(3)

0.0%
95,879
90,817

0.0%
73 -
-
-
-

0.0%
3,750
2,500
3,500
3,500
2,500
-28.6%
2,470
2,656
-
-
-

0.0%
(325,839)
-
-
-
-

0.0%
-
-
720,000
720,000
750,000

4.2%
348,490
326,904
315,619
315,619
288,188
-8.7%
96,031
31,714
401,931
401,931
407,051

1.3%
124,975
363,774
1,441,050
1,441,050
1,447,738

0.5%
-
-
50,000.00
50,000.00
25,000.00
-50.0%
-
-
50,000
50,000
25,000
-50.0%
220,854
454,592
1,491,050
1,491,050
1,472,738
-1.2%
1,786,028
978,211
(3,564)

0.0%
48 225

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4505 CFD Assessments
4601 Interest Revenue
Total Revenues

GRAND TOTAL RESOURCES

MATERIALS, SUPPLIES & SERVICES
6165 Vehicle Rental

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6850 Building & Facilities

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Public Safety CFD (0055)
Fund 261
FY22-23
Audited
85,336.10
1,286
FY23-24
Audited
187,748.89
5,156
FY25-2
Proposed
_
-
-
210,000.00
-

0.0%

0.0%
86,622
192,905
210,000

0.0%
-
-
100,000

0.0%
142,875
142,875
-
-100.0%
-
-
142,875
142,875
-
-100.0%
-
86,622
-
192,905
142,875
(142,875)
142,875
(142,875)
100,000
110,000
-30.0%
-177.0%
49 226

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4321 PEG Cable Fees
4601 Interest Revenue
Total Revenues

GRAND TOTAL RESOURCES

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
PEG Fund (0058)
Fund 211
FY22-23

MATERIALS, SUPPLIES & SERVICES
6099
Professional Services
6130
Repair & Maint/Facilities
6136
Software Maintenance
6225
Advertising/Promotional
6290
Dept. Contract Services
6301
Special Department Expenses
6366
Web Based Service/Subcriptions
6399
Other Supplies
6845
Office Equipment
-

TOTAL MATERIALS, SUPPLIES & SERVICES
-

CIP & EQUIPMENT
6840
Machinery & Equipment
6850
Building & Facilities

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
PEG Fund (0058)
Fund 211
FY22-23
FY23-24
_
Audited
Audited
7 100,000.00100,000.00
64,372.31
90,259.95
75,000.00
-25.0%
161
1,400
-
-
-

0.0%
64,533
91,660
100,000
100,000
75,000
-25.0%
64,533
91,660
100,000
100,000
75,000
-25.0%
4,950
1,400
-
-
-

0.0%
329
-

0.0%
7,200
-
-
-
-

0.0%
-
1,998
-
-

0.0%
3,472
31,817
30,000
30,000
-100.0%
-
1,201
-
-
-

0.0%
216
222
1,000
1,000
-100.0%
1,627
-
3,000
3,000
-
-100.0%
5,424
-
-
-

0.0%
23,218
36,637
34,000
34,000
-
-100.0%
-
10,430
-
-
-

0.0%
-
-
69,000
69,000
-
-100.0%
-
10,430
69,000
69,000
-100.0%
23,218
47,067
103,000
103,000
-
-100.0%
41,315
44,592
(3,000)
(3,000)
75,000
-2600.0%
50 WrA

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4085 Rd Maint RehabAcct(RMRA)(2031)
4601 Interest Revenue
Total Revenues

GRAND TOTAL RESOURCES

CIP & EQUIPMENT
6740 Infrastructure - Streets
6741 Infrastructure - Traffic

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
State Gas Tax - RMRA (0060)
Fund 209
FY22-23
Audited
1,156,314.84
8,840
FY23-24
Audited
1,354,998.35
15,100
r FY25-2=I,
Proposed
1,343,778.00
-
1,343,778.00
-
1,370,242.00
-

2.0%

0.0%
1,165,155
1,370,099
1,343,778
1,343,778
1,370,242

2.0%
1,165,155
1,370,099
1,343,778
1,343,778
1,370,242

2.0%
1,506,984
-
1,236,553
-
1,497,000
100,000.00
1,772,397
100,000.00
1,459,900
-
-17.6%
-100.0%
1,506,984
1,236,553
1,597,000
1,872,397
1,459,900
-22.0%
1,506,984
(341,829)
1,236,553
133,546
1,597,000
(253,222)
1,872,397
(528,619)
1,459,900
(89,658)
-22.0%
-83.0%
51 228

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4205 State Grants
4601 Interest Revenue
Total Revenues

GRAND TOTAL RESOURCES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
NOC-Public Safety Grant(0061)
Fund 228
FY22-23

SALARIES & BENEFITS
5001
Salaries/Full-Time Regular
5015
Overtime
5020
Leave Accrual Payout
5022
Alternative H&W Payout
5023
Signing Bonus Payout
5099
Other Salaries & Wages
5105
Health Insurance Allocation
5110
Life Ins Allocation
5115
Dental Ins Allocation
5120
Optical Ins Allocation
5135
Medicare
5145
Employer CAPERS Retire NC
5160
Emp Bnft/Insurance Premiums
5161
Health Insurance Premiums
5162
Dental Insurance Premiums
5164
Optical Insurance Premiums
5167
LTD Ins Premium
5169
STD Ins Premium
5199
Other Employee Benefits
-

TOTAL SALARIES & BENEFITS

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
NOC-Public Safety Grant(0061)
Fund 228
FY22-23
FY23-24
_
Audited
Audited
-
54,540
-
239,000
-
-100.0%
1,554
368
-
-

0.0%
1,5541
54,908
239,000
-100.0%
1,554
54,908
239,000
-
-100.0%
120,444
24,453
-
239,000
70,600
-70.5%
18,124
828
-
-
-

0.0%
2,229
-
-
-
-

0.0%
250
700

0.0%
4,881
-

0.0%
-
4 0.0%
23,082
57 -

0.0%
-
4 -
-
100

0.0%
1,078
1 -

0.0%
271
41 -
-
200

0.0%
2,115
335
600

0.0%
28,152
5,968
-
-
19,400

0.0%
-
3 -

0.0%
-
3,451
-
-
11,900

0.0%
225
800

0.0%
-
(40)
-
-
-

0.0%
70 300

0.0%
-
43 -
-
200

0.0%
-
(3)
-
100

0.0%
200,626
35,438
-
239,000
104,900
-56.1%
200,626
35,438
239,000
104,900
-56.1%
(199,072)1
19,470
1 -
1 (104,900)1

0.0%
52 229

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4306 Development Impact Fees
4601 Interest Revenue
Total Revenues

GRAND TOTAL RESOURCES

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Parks & Rec Impact Fees (0063)
Fund 236
FY22-23

CIP & EQUIPMENT
6185
Construction Services
6720
Buildings
6760
Infrastructure - Parks
6840
Machinery & Equipment

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Parks & Rec Impact Fees (0063)
Fund 236
FY22-23
FY23-24
_
Audited
Audited
261,354.36
55,888.49
247,695.43
-100.0%
20,841
20,404
-

0.0%
282,1951
76,292
-
247,695
-
-100.0%
282,195
76,292
-
247,695
-
-100.0%
183,140.24
-
-
-
-

0.0%
-
1,308,774.34
-

0.0%
2,507
91,363
168,000
365,777
565,000

54.5%
-
-
-
-
60,000

0.0%
185,648
1,400,137
168,000
365,777
625,000

70.9%
185,648
1,400,137
168,000
365,777
625,000

70.9%
96,547
(1,323,845)
(168,000)
(118,082)
(625,000)
429.3%
53 230

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4306 Development Impact Fees
4601 Interest Revenue
Total Revenues

GRAND TOTAL RESOURCES

CIP & EQUIPMENT
6741 Infrastructure - Traffic
6770 Infrastructure - Major Studies

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
City Traffic Impct Fees (0065)
Fund 238
FY22-23
Audited
174,970.74
2,197
FY23-24
Audited
59,970.10
4,788
-
151,427.55
-
-
-
_
r
-100.0%

0.0%
177,1671
64,758
-
151,428
-
-100.0%
177,167
64,758
-
151,428
-
-100.0%
136,459.57
-
65,402.94
10,000
10,000.00
-
170,000.00
25,000
154,848.00
-
-8.9%
-100.0%
136,460
75,403
10,000
195,000
1 154,848
-20.6%
136,460
40,708
75,403
(10,645)
10,000
(10,000)
195,000
(43,572)
154,848
(154,848)
-20.6%
255.4%
54 231

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4306 Development Impact Fees
4601 Interest Revenue
Total Revenues

GRAND TOTAL RESOURCES

CIP & EQUIPMENT
6740 Infrastructure - Streets

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
CW Stormdr Impact Fee (0066)
Fund 239
FY22-23
Audited
16,926.02
161
FY23-24
Audited
2,542.88
589
-
-
7,607.06
-
-
_
r
-100.0%

0.0%
17,0871
3,132
-
7,607
-
-100.0%
17,087
3,132
-
7,607
-
-100.0%
-
-
25,000
25,000
-
-100.0%
25,000
25,000
-100.0%
-
17,087
-
3,132
25,000
(25,000)
25,000
(17,393)
-
-100.0%
-100.0%
55 232

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4306 Development Impact Fees
4601 Interest Revenue
Total Revenues

GRAND TOTAL RESOURCES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
City Pub Sfty Impct Fee (0067)
Fund 242
FY22-23

MATERIALS, SUPPLIES & SERVICES
6130
Repair & Maint/Facilities
6136
Software Maintenance
6350
Small Tools/Equipment
6399
Other Supplies

TOTAL MATERIALS, SUPPLIES & SERVICES
105,256.73

CIP & EQUIPMENT
6850
Building & Facilities
-

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
City Pub Sfty Impct Fee (0067)
Fund 242
FY22-23
FY23-24
_
Audited
Audited
105,256.73
30,264.83
-
91,205.96
-
-100.0%
1,768
2,357
-
-

0.0%
107,025
32,622
-
91,206
-
-100.0%
107,025
32,622
-
91,206
-
-100.0%
-
-
-
60,390

0.0%
1,444
1,575
-
-
-

0.0%
51,772
-
-
-
-

0.0%
59 -
103,500
103,500
-
-100.0%
53,275
1,575
103,500
103,500
60,390
-41.7%
84,605
36,367
40,000
78,633
-
-100.0%
84,605
36,367
40,000
78,633
120,000

52.6%
137,880
37,942
143,500
182,133
180,390
-1.0%
(30,856)
(5,320)
(143,500)
(90,927)
(180,390)

98.4%
56 233

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4306 Development Impact Fees
4601 Interest Revenue
Total Revenues

GRAND TOTAL RESOURCES

MATERIALS, SUPPLIES & SERVICES
6001 Management Consulting Servics
6099 Professional Services

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6830 Land Acquisition
6850 Building & Facilities

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
CW Aford House lmpactFee(0068)
Fund 244
FY22-23
Audited
478,632.60
22,448
FY23-24
Audited
93,128.40
26,002
-
549,792.78
-
-
-
_
-100.0%

0.0%
501,080
119,131
-
549,793
-
-100.0%
501,080
119,131
-
549,793
-
-100.0%
-
9,694
-
94,246
-
20,000
283,256
120,000

0.0%
500.0%
9,694
94,246
-
20,000
403,256
1916.3%
917,099.97
-
(295.41)
-
-
75,000
-
55,000
-

0.0%
-100.0%
917,100
(295)
75,000
55,000
-
-100.0%
926,794
(425,714)
93,950
25,180
75,000
(75,000)
75,000
474,793
403,256
(403,256)
437.7%
-184.9%
57 234

PROPOSED BUDGET
FISCAL YEAR 2025-26
Special Revenue Funds
City Quimby In Lieu Fee (0069)
Fund 243
FY22-23
Revenues
4306
Development Impact Fees
4601
Interest Revenue
4710
Reimbursements/Other Revenue
Total Revenues

GRAND TOTAL RESOURCES
372,994.20

CIP & EQUIPMENT
6741
Infrastructure - Traffic
6760
Infrastructure - Parks
14,090

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
City Quimby In Lieu Fee (0069)
Fund 243
FY22-23
FY23-24
_
Audited
Audited
372,994.20
75,589.65
371,061.11
-100.0%
14,090
17,899
-

0.0%
-
2,785
-

0.0%
387,084
96,274
371,061
-100.0%
387,084
96,274
-
371,061
-
-100.0%
17,339.45
5,697.25
37,200.00
37,200.00
-100.0%
41,522
878,984
56,250
355,678
-100.0%
58,861
884,682
93,450
392,878
-
-100.0%
58,861
884,682
93,450
392,878
-100.0%
328,223
(788,407)
(93,450)
(21,817)
-
-100.0%
58 235

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4601 Interest Revenue
Total Revenues

GRAND TOTAL RESOURCES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
TOD Traffic Impact Fees (0070)
Fund 246
FY22-23

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

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
TOD Traffic Impact Fees (0070)
Fund 246
FY22-23
FY23-24
_
Audited
Audited
r
9,054
14,806
-
-
-

0.0%
9,054
14,806
-
-
-

0.0%
2,805.00
-
-

0.0%
-
190,579
95,000
-100.0%
5,673.48
752.82
217,833.70
-100.0%
12,633
5,600
-
1,767
-
-100.0%
21,111
196,932
-
314,601
-
-100.0%
21,111
196,932
314,601
-100.0%
(12,057)
(182,126)
-
(314,601)
-
-100.0%
59 236

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4601 Interest Revenue
Total Revenues

GRAND TOTAL RESOURCES

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6740 Infrastructure - Streets
6750 Infrastructure - Sewer

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
TOD Sewer Impact Fees (0071)
Fund 247
FY22-23
Audited
16,662
FY23-24
Audited
2,062
-
-
-
_
r

0.0%
16,662
2,062
-
-
-

0.0%
16,662
2,062
-
-

0.0%
-
-
10,000
10,000
-
-100.0%
-
-
10,000
10,000
-
-100.0%
-
1,277,037
250,000
182,451
-
-
125,971

0.0%
-100.0%
1,277,037
432,451
-
125,971
-
-100.0%
1,277,037
(1,260,375)
432,451
(430,388)
10,000
(10,000)
135,971
(135,971)
-
-100.0%
-100.0%
60 237

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4601 Interest Revenue
Total Revenues

GRAND TOTAL RESOURCES

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

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
TOD Strscape Impct Fee (0072)
Fund 248
FY22-23
Audited
15,376
FY23-24
Audited
22,393
-
-
-
_
r

0.0%
15,376
22,393
-
-
-

0.0%
15,376
22,393
-
-

0.0%
-
188,000.00
10,838
-
-
5,600
185,300
-
-
185,300
-
1,764
-
-100.0%

0.0%
-100.0%
198,838
5,600
185,300
187,064
-
-100.0%
198,838
(183,462)
5,600
16,793
185,300
(185,300)
187,064
(187,064)
-
-100.0%
-100.0%
61 238

PROPOSED BUDGET
FISCAL YEAR 2025-26
Total Revenues

GRAND TOTAL RESOURCES

MATERIALS, SUPPLIES & SERVICES
6017 Special Studies
6099 Professional Services

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6770 Infrastructure - Major Studies

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Gen Plan Update Fees (0074)
Fund 233
FY22-23
Revenues
4169
Waived Banner Permit Fees
4198
City Projct Permits Contra -Rev
4210
County Grants
4302
General Plan Update Fee
4601
Interest Revenue
Total Revenues

GRAND TOTAL RESOURCES

MATERIALS, SUPPLIES & SERVICES
6017 Special Studies
6099 Professional Services

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6770 Infrastructure - Major Studies

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Gen Plan Update Fees (0074)
Fund 233
FY22-23
FY23-24
_
Audited
Audited
(860)

0.0%
-
(47,300)

0.0%
33,350
-

0.0%
244,016
248,760

0.0%
12,644
25,045
-
-
-

0.0%
289,150
226,505

0.0%
16,743
80,797
-
177,012
-
-100.0%
3,945
86,996
-
200,000

0.0%
20,688
167,792
-
177,012
200,000

13.0%
-
-
325,000
475,000
-
-100.0%
-
-
325,000
475,000
-
-100.0%
20,688
167,792
325,000
652,012
200,000
-69.3%
268,462
58,712
(325,000)
(652,012)
(200,000)
-69.3%
62 239

PROPOSED BUDGET
FISCAL YEAR 2025-26
Total Revenues

GRAND TOTAL RESOURCES
Revenues
4169
Waived Banner Permit Fees
4198
City Projct Permits Contra -Rev
4303
Technology Fee
4601
Interest Revenue
Total Revenues

GRAND TOTAL RESOURCES

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Technology Impact Fees (0075)
Fund 234
FY22-23

MATERIALS, SUPPLIES & SERVICES
6099
Professional Services
6136
Software Maintenance
6366
Web Based Service/Subcriptions

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364
Computer Hardware
6780
Infrastructure- Network/Server
6840
Machinery & Equipment

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Technology Impact Fees (0075)
Fund 234
FY22-23
FY23-24
_
Audited
Audited
(65)

0.0%
-
(27,650)

0.0%
129,598.00
128,800.53
130,000.00

0.0%
6,000
12,522
-
-
-

0.0%
135,534
113,673
130,000

0.0%
135,534
113,673
-
-
130,000

0.0%
-
-
100,000
100,000
-
-100.0%
10,002
-
-
-

0.0%
50,990
189,034
189,034
135,000
-28.6%
-
60,992
289,034
289,034
135,000
-53.3%
43,334
-
-
-
40,000

0.0%
-
-
-
-
40,000.00

0.0%
-
71,385
75,000

5.1%
43,334
-
-
71,385
155,000
117.10
43,334
60,992
289,034
360,419
290,000
-19.5%
92,200
52,681
(289,034)
(360,419)
(160,000)
-55.6%
63 240

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4601 Interest Revenue
Total Revenues

GRAND TOTAL RESOURCES

TOTAL SALARIES & BENEFITS

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

TOTAL SALARIES & BENEFITS

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Explorer Grant NOC (0076)
Fund 227
FY22-23

MATERIALS, SUPPLIES & SERVICES
6235
Travel
6245
Meetings & Conferences
6250
Staff Training
6301
Special Department Expenses
6315
Office Supplies
6360
Uniforms
6399
Other Supplies
6401
Community Programs

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Explorer Grant NOC (0076)
Fund 227
FY22-23
FY23-24
FY25-26
_
Audited
Audited
Proposed

0.0%
1,982
2,873
1,9821
2,873

0.0%
1,982
2,873

0.0%
13,242
6,127

0.0%
1,120
670

0.0%
51 36

0.0%
11 8

0.0%
173
89 0.0%
14,597
6,930

0.0%
-
1,583
3,000
-100.0%
-
2,013
-

0.0%
600
2,544
-

0.0%
610
685
5,000
-100.0%
-
115
-
-

0.0%
270
10,691
99,000
91,000
-100.0%
-
1,859
-
-

0.0%
-
457
-
-

0.0%
1,480
19,946
99,000
99,000
-100.0%
16,078
26,876
99,000
99,000
-100.0%
(14,095)
(24,003)
(99,000)
(99,000)
-100.0%
64 241

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4093 County Contribution
4095 NSPA Cities Operating Contrib
4097 SB2 Construction Funds
4212 SB2 Direct Funds to City
4213 SB2 Direct to City - Admin
Total Revenues

GRAND TOTAL RESOURCES

TOTAL SALARIES & BENEFITS

SALARIES & BENEFITS
5001
Salaries/Full-Time Regular
5015
Overtime
5020
Leave Accrual Payout
5022
Alternative H&W Payout
5023
Signing Bonus Payout
5099
Other Salaries & Wages
5105
Health Insurance Allocation
5110
Life Ins Allocation
5115
Dental Ins Allocation
5120
Optical Ins Allocation
5125
LTD Ins Allocation
5126
STD Ins Allocation
5135
Medicare
5145
Employer CaIPERS Retire NC
5160
Emp Bnft/Insurance Premiums
5161
Health Insurance Premiums
5162
Dental Insurance Premiums
5164
Optical Insurance Premiums
5167
LTD Ins Premium
5169
STD Ins Premium
5175
Leave Buyback
5199
Other Employee Benefits
5600
Interfund Salaries

TOTAL SALARIES & BENEFITS

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6899 Other Capital Outlay

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Placentia Reg Nav Cent(0078)
Fund 231
FY22-23

MATERIALS, SUPPLIES & SERVICES
6127
Alarm Monitoring
6215
Telephone/Internet
6230
Printing & Binding
6245
Meetings & Conferences
6290
Dept. Contract Services
6312
SB2 Allocations to NSPA - Oper
6315
Office Supplies
6330
Electricity
6360
Uniforms
6401
Community Programs
6935
Lease Expenditure
6999
Other Expenditure

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6899 Other Capital Outlay

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Placentia Reg Nav Cent(0078)
Fund 231
FY22-23
FY23-24
_
Audited
Audited
Propos
625,000.00
625,000.00
625,000.00

0.0%
625,000.00
625,000.00
1,009,084.16
662,052.98
1,783,600.00
3,165,236.02
2,043,085.00
-35.5%
29,845.40
-
-
-
-

0.0%
-
-
500,000.00
500,000.00
500,000.00

0.0%
-
-
25,000.00
25,000.00
25,000.00

0.0%
1,663,930
1,287,053
2,933,600
4,315,236
3,193,085
-26.0%
1,663,930
1,287,053
2,933,600
4,315,236
3,193,085
-26.0%
21,047
107,972
107,000
107,000
120,000

12.1%
(932)
3,094
-
-
-

0.0%
40 -
-
-

0.0%
-
250
800
800

0.0%
-
4,561
-
-
-

0.0%
-
3 -

0.0%
3,436
14,617
20,500
-
-

0.0%
-
24 200
200
200

0.0%
55 531
500
-
-

0.0%
30 236
300
300
300

0.0%
-
-
500
-
-

0.0%
-
-
400
-
-

0.0%
294
1,679
1,600
1,600
900
-43.8%
1,745
20,966
20,300
20,300
23,300

14.8%
-
7 -
-
-

0.0%
5,908
20,500
20,500

0.0%
272
500
1,000
100.0%
(66)
-
-

0.0%
121
500
500

0.0%
74 -
400
300
-25.0%
-
-
2,200
2,200
2,400

9.1%
-
(7)
800
800
100
-87.5%
24,320.00
-
-
-
-

0.0%
50,035
160,241
155,100
154,300
170,300

10.4%
285
-
3,500
3,500
5,000

42.9%
1,081
-
2,500
2,500
3,600

44.0%
-
39 -
-
-

0.0%
-
299
-
-
1,000

0.0%
1,797,904
1,648,000
2,200,000
3,531,636
2,380,000
-32.6%
177,859.00
255,426.00
500,000.00
500,000.00
500,000.00

0.0%
-
145
-
-
-

0.0%
1,369

0.0%
44 0.0%
-
82 -
-
-

0.0%
18,000
22,500
22,500
22,500
31,185

38.6%
45,946
38,344
50,000
100,000
100,000

0.0%
2,041,075
1,966,247
2,778,500
4,160,136
3,020,785
-27.4%
-
153,300.00
-
-
-

0.0%
-
153,300
-
-
-

0.0%
2,091,110
2,279,788
2,933,600
4,314,436
3,191,085
-26.0%
(427,181)
(992,735)
-
800
2,000
150.0%
65 Pzya

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4505 CFD Assessments
Total Revenues

GRAND TOTAL RESOURCES

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
TOD District CFD (0080)
Fund 249
FY22-23

MATERIALS, SUPPLIES & SERVICES
6115
Landscaping
6120
R & M/Sewer & Storm Drain
6130
Repair & Maint/Facilities
6133
R & M/Sewers/Storm Drains
6301
Special Department Expenses
6330
Electricity
6335
Water

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
TOD District CFD (0080)
Fund 249
FY22-23
FY23-24
_
Audited
Audited
r
95,900.00
31,355.85
95,900.00
95,900.00

0.0%
-
31,356
95,900
95,900
95,900

0.0%
31,356
95,900
95,900
95,900

0.0%
2,441
10,000
10,000
10,000

0.0%
-
-
7,500.00
7,500.00
7,500.00

0.0%
5,000
5,000
15,000
200.0%
-
-
10,000
10,000
10,000

0.0%
-
4,660
10,000
10,000
-
-100.0%
844
1,339
1,200
1,200
1,200

0.0%
-
-
6,500
6,500
6,500

0.0%
844
8,440
50,200
50,200
50,200

0.0%
(844)
22,915
45,700
45,700
45,700

0.0%
66 243

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4205 State Grants
4601 Interest Revenue
4999 Other Financing Sources
Total Revenues

GRAND TOTAL RESOURCES

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
CalRecycle Grant (0083)
Fund 282
FY22-23

MATERIALS, SUPPLIES & SERVICES
6099
Professional Services
6130
Repair & Maint/Facilities
6299
Other Purchased Services
6301
Special Department Expenses
6499
Other Program Expenditures
6908
Subscription Principal (GASB)
144,054

TOTAL MATERIALS, SUPPLIES & SERVICES
-

CIP & EQUIPMENT
6367
Laptops/Tablets

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
CalRecycle Grant (0083)
Fund 282
FY22-23
FY23-24
_
Audited
Audited
r
72,869
144,054
144,054
144,054
-
-100.0%
804
516
-
-

0.0%
55,000
-
-
-

0.0%
128,672
144,570
144,054
144,054
-
-100.0%
128,672
144,570
144,054
144,054
-
-100.0%
-
-
40,000
40,000
18,774
-53.1%
-
88 -
-
-

0.0%
-
-
84,889
84,889
75,257
-11.3%
7,179
3,950
2,650
2,650
2,649

0.0%
9,689.63
6,627.37
4,154.00
4,154.00
5,000.00

20.4%
55,000
-
-
-
-

0.0%
71,869
10,665
131,693
131,693
101,680
-22.8%
56,000
-
-
-
-

0.0%
56,000
-
-
-
-

0.0%
127,869
10,665
131,693
131,693
101,680
-22.8%
804
133,904
12,361
12,361
(101,680)
-922.6%
67 244

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4299 Other Intergovernmental Rev
4601 Interest Revenue
Total Revenues

GRAND TOTAL RESOURCES

CIP & EQUIPMENT
6740 Infrastructure - Streets

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
County Annexation (0084)
Fund 283
FY22-23
Audited
1,500,000
14,304
FY23-24
Audited
-
17,458
-
-
-
_

0.0%

0.0%
1,514,3041
17,458
-
-
-

0.0%
1,514,304
17,458
-
-
-

0.0%
406
81,618
-
-
-

0.0%
406
81,618

0.0%
406
1,513,898
81,618
(64,160)
-
-
-

0.0%

0.0%
68 245

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4001 Current Year -Secured
4601 Interest Revenue
4985 Bond Proceeds
Total Revenues

GRAND TOTAL RESOURCES

MATERIALS, SUPPLIES & SERVICES
6226 Public Notice
6295 City Admin Services
6905 Principal/Bonds/OOP's/Leases

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6740 Infrastructure - Streets

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
EIFD (0086)
Fund 285
FY22-23
Audited
70,348
107
-
FY23-24
Audited7=
54,153
1,252
-
0 M
-100.0%

0.0%
-100.0%
70,000
-
9,000,000
70,000
-
9,000,000
-
70,456
55,405
9,070,000
9,070,000
-100.0%
70,456
55,405
9,070,000
9,070,000
-100.0%
-
-
3,136.97
25,007
-
5,000.00
5,000
250,000
5,000.00
5,000
250,000
-
-100.0%
-100.0%
-100.0%
28,144
260,000
260,000
-100.0%
-
-
10,000,000
10,000,000
-
-100.0%
-
10,000,000
10,000,000
-100.0%
-
70,456
28,144
27,261
10,260,000
(1,190,000)
10,260,000
(1,190,000)
-
-100.0%
-100.0%
69 246

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4306 Development Impact Fees
4601 Interest Revenue
Total Revenues

GRAND TOTAL RESOURCES

MATERIALS, SUPPLIES & SERVICES
6361 Personal Protection Equipment

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Fire Impact Fee (0089)
Fund 287
FY22-23
Audited
-
FY23-24
Audited
20,729.93
295
-
-
21,901.80
-
-
_
r
-100.0%

0.0%
-
21,025
-
21,902
-
-100.0%
-
21,025
-
21,902
-
-100.0%
-
-
6,000
6,000
-
-100.0%
6,000
6,000
-100.0%
-
-
21,025
6,000
(6,000)
6,000
15,902
-
-100.0%
-100.0%
70 MzfA

PLACENTIA
Rich Heritage, Bright Future

DEBT SERVICE FUND
Debt Service Fund Budget
FISCAL YEAR 2025-26
248
71 PROPOSED BUDGET
FISCAL YEAR 2025-26
Debt Service
Gas Tax Debt Fund (0052)
Fund 206
FY22-23
Audited
1,500
Revenues
4601
Interest Revenue
-
Total Revenues
1,500

TRANSFERS IN
7017
Transfer In From Gas Tax

TOTALTRANSFERS
404,450.00

GRAND TOTAL RESOURCES
407,750.00

MATERIALS, SUPPLIES & SERVICES
6030
Trustee Fees
6905
Principal/Bonds/COP'S/Leases
6915
Interest/Bonds/COP'S/Leases
403,300

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Debt Service
Gas Tax Debt Fund (0052)
Fund 206
FY22-23
Audited
1,500
FY23-24
Audited
368
-
-
-
_
r

0.0%
1,500
368

0.0%
404,450.00
403,750.00
407,750.00
407,750.00
403,300.00
-1.1%
404,450
403,750
407,750
407,750
403,300
-1.1%
405,950
404,118
407,750
407,750
403,300
-1.19/o
-
353,000
48,106
-
358,000
42,265
3,250
368,000
36,500
3,250
368,000
36,500
-
373,000
30,300
-100.0%

1.4%
-17.0%
401,106
400,265
407,750
407,750
403,300
-1.1%
401,106
4,844
400,265
3,854
407,750
-
407,750
-
403,300
-
-1.1%

0.09J.
72 249

PLACENTIA
Rich Heritage, Bright Future

ENTERPRISE FUNDS
Enterprise Funds Budget
FISCAL YEAR 2025-26
250
73 PROPOSED BUDGET
Enterprise Funds
FISCAL YEAR 2025-26
Sewer Construction
(0024)
Fund 240
FY22-23
FY23-24
_
Audited
Audited
Propos
r

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
81,707
7,674

0.0%
5020 Leave Accrual Payout
-
1,241

0.0%
5022 Alternative H&W Payout
250

0.0%
5023 Signing Bonus Payout
-
6,454

0.0%
5105 Health Insurance Allocation
10,127
1,447

0.0%
5115 Dental Ins Allocation
641
92 0.0%
5120 Optical Ins Allocation
104
15 0.0%
5135 Medicare
1,187
225

0.0%
5145 Employer CalPERS Retire NC
7,400
850

0.0%

TOTAL SALARIES & BENEFITS
101,166
18,247

0.0%

CIP & EQUIPMENT
6750 Infrastructure - Sewer
21,083
4,874

0.0%

TOTAL CIP & EQUIPMENT
21,083
4,874
-
-
-

0.0%

EXPENDITURES GRAND TOTAL
122,248
23,121

0.0%

NET CHANGE IN POSITION
(122,248)
(23,121)

0.0%
251
74 PROPOSED BUDGET
FISCAL YEAR 2025-26
Total Revenues

GRAND TOTAL RESOURCES
Revenues
4354
City Admin Fee
4358
Contractor
4601
Interest Revenue
4710
Reimbursements/Other Revenue
Total Revenues

GRAND TOTAL RESOURCES

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Enterprise Funds
Refuse Administration (0037)
Fund 501
FY22-23

SALARIES & BENEFITS
5001
Salaries/Full-Time Regular
5015
Overtime
5020
Leave Accrual Payout
5022
Alternative H&W Payout
5023
Signing Bonus Payout
5105
Health Insurance Allocation
5110
Life Ins Allocation
5115
Dental Ins Allocation
5120
Optical Ins Allocation
5125
LTD Ins Allocation
5126
STD Ins Allocation
5135
Medicare
5141
Employers' PARS/ARS
5145
Employer CalPERS Retire NC
5146
OPEB Expense
5147
ICMA Defined Contribution Plan
5159
Employee Medical Opt Out Plan
5160
Emp Bnft/Insurance Premiums
5161
Health Insurance Premiums
5162
Dental Insurance Premiums
5163
Life Insurance Premiums
5164
Optical Insurance Premiums
5167
LTD Ins Premium
5169
STD Ins Premium
5170
Sick Leave Buyback
5175
Leave Buyback
5199
Other Employee Benefits
223,000

TOTAL SALARIES & BENEFITS

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Enterprise Funds
Refuse Administration (0037)
Fund 501
FY22-23

MATERIALS, SUPPLIES & SERVICES
6099
Professional Services
6101
Disposal
6226
Public Notice
6290
Dept. Contract Services
6299
Other Purchased Services

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Enterprise Funds
Refuse Administration (0037)
Fund 501
FY22-23
FY23-24
_
Audited
Audited
Proposed
530,000.00
563,000.00
522,400.00
-7.2%
512,626.30
562,070.62
3,731,000.11
4,210,662.00
4,498,640.00
4,579,480.00
4,579,480.00

0.0%
4,875
9,797
-
-
-

0.0%
39,523
40,147
41,000
59,950
41,000
-31.6%
4,288,025
4,822,676
5,069,640
5,202,430
5,142,880
-1.1%
4,288,025
4,822,676
5,069,640
5,202,430
5,142,880
-1.1%
223,539
215,963
223,000
223,000
224,700

0.8%
1,163
1,080
-
-
1,100

0.0%
624
592
-
-

0.0%
1,328
1,098
1,300
1,800

0.0%
569
10,189
-
-

0.0%
23,438
16,346
36,700
-
-

0.0%
-
68 300
300
600
100.0%
1,506
1,100
2,000
-
-

0.0%
313
288
500
500
600

20.0%
-
-
1,100
-
-

0.0%
-
-
900
-
-

0.0%
3,430
3,541
3,300
3,300
1,700
-48.5%
7,547
8,766
6,500
6,500
200
-96.9%
217,488
147,064
20,700
20,700
19,300
-6.8%
(78,696.81)
(30,021.17)
-
-
-

0.0%
-
511
-

0.0%
4,611
3,145
4,500
4,500
-100.0%
-
8 -
-

0.0%
4,139
36,700
44,900

22.3%
-
347
-
2,000
2,700

35.0%
(10)
-
-

0.0%
(61)
-
-

0.0%
184
1,100
1,400

27.3%
-
109
900
900

0.0%
297
-
-
-
-

0.0%
7,909
8,281
7,300
7,300
3,200
-56.2%
-
(8)
3,000
3,000
100
-96.7%
415,065
392,716
311,100
309,800
303,200
-2.1%
18,060
58,893
35,000
65,000
75,000

15.4%
3,719,480.88
4,243,681.44
4,498,640.00
4,579,480.00
4,579,480.00

0.0%
-
-
15,000.00
8,700.00
8,700.00

0.0%
168,882
168,882
169,000
182,300
182,300

0.0%
19,065
23,410
-
-
-

0.0%
3,925,488
4,494,867
4,717,640
4,835,480
4,845,480

0.2%
4,340,553
4,887,583
5,028,740
5,145,280
5,148,680

0.1%
(52,529)
(64,906)
40,900
57,150
(5,800)
-110.1%
75 252

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4388 Sewer Maintenance Fee
4601 Interest Revenue
4790 Capital Contributions
Total Revenues

GRAND TOTAL RESOURCES

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6740 Infrastructure - Streets
6850 Building & Facilities
6895 Depreciation

TOTAL CIP & EQUIPMENT

TRANSFERS
8010 Transfer Out to GF

TOTAL TRANSFERS

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Enterprise Funds
Sewer Maintenance (0048)
Fund 275
FY22-23

SALARIES & BENEFITS
5001
Salaries/Full-Time Regular
5015
Overtime
5020
Leave Accrual Payout
5022
Alternative H&W Payout
5023
Signing Bonus Payout
5099
Other Salaries & Wages
5105
Health Insurance Allocation
5110
Life Ins Allocation
5115
Dental Ins Allocation
5120
Optical Ins Allocation
5125
LTD Ins Allocation
5126
STD Ins Allocation
5135
Medicare
5141
Employers' PARS/ARS
5145
Employer CalPERS Retire NC
5146
OPEB Expense
5147
ICMA Defined Contribution Plan
5159
Employee Medical Opt Out Plan
5160
Emp Bnft/Insurance Premiums
5161
Health Insurance Premiums
5162
Dental Insurance Premiums
5163
Life Insurance Premiums
5164
Optical Insurance Premiums
5167
LTD Ins Premium
5169
STD Ins Premium
5175
Leave Buyback
5199
Other Employee Benefits
-

TOTAL SALARIES & BENEFITS

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6740 Infrastructure - Streets
6850 Building & Facilities
6895 Depreciation

TOTAL CIP & EQUIPMENT

TRANSFERS
8010 Transfer Out to GF

TOTAL TRANSFERS

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Enterprise Funds
Sewer Maintenance (0048)
Fund 275
FY22-23

MATERIALS, SUPPLIES & SERVICES
6099
Professional Services
6120
R & M/Sewer & Storm Drain
6122
Sewer User Fees
6132
Repair & Maintenance/Streets
6250
Staff Training
6255
Dues & Memberships
6297
Billing Services
6301
Special Department Expenses
6360
Uniforms

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6740 Infrastructure - Streets
6850 Building & Facilities
6895 Depreciation

TOTAL CIP & EQUIPMENT

TRANSFERS
8010 Transfer Out to GF

TOTAL TRANSFERS

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Enterprise Funds
Sewer Maintenance (0048)
Fund 275
FY22-23
FY23-24
FY25-2
_
Audited
Audited
Proposed
r
1,100,000.00
1,100,000.00
1,250,000.00

13.6%
1,447,929.53
1,511,212.39
13,769
35,136

0.0%
-
5,939,707.45
-
-
-

0.0%
1,461,698
7,486,056
1,100,000
1,100,000
1,250,000

13.6%
1,461,698
7,486,056
1,100,000
1,100,000
1,250,000

13.6%
323,888
292,047
330,000
325,000
250,700
-22.9%
11,440
8,462
-
-
-

0.0%
21,099
648
-
-

0.0%
1,998
1,365
3,400
2,100

0.0%
407
14,016
-
-

0.0%
-
2 -

0.0%
44,639
26,574
32,400
-
-

0.0%
-
108
500
500
500

0.0%
2,673
1,825
1,000
-
-

0.0%
555
491
600
600
600

0.0%
-
-
1,600
-
-

0.0%
-
-
1,400
-
-

0.0%
5,389
4,894
4,900
4,900
900
-81.6%
4,057
4,393
2,900
2,900
200
-93.1%
1,151,653
225,499
30,700
30,700
25,500
-16.9%
(112,428.33)
(59,602.13)
-
-
-

0.0%
-
203
-
-

0.0%
6,583
4,812
7,100
7,100
-100.0%
-
17 -
-
-

0.0%
10,668
32,400
35,500

9.6%
643
1,000
2,100
110.0%
(3)
-
-

0.0%
(121)
-
-

0.0%
280
1,600
1,000
-37.5%
-
169
-
1,400
700
-50.0%
5,597
6,324
12,500
12,500
6,100
-51.2%
-
(17)
3,300
3,300
200
-93.9%
1,467,548
543,697
432,300
423,900
326,100
-23.1%
-
-
-
-
27,800

0.0%
204,620.40
229,296.23
255,000.00
285,500.00

12.0%
34,515.60
41,409.65
42,000.00
43,000.00

2.4%
-
868
-
-

0.0%
225
-
-

0.0%
202
221
-
250
-
-100.0%
14,197.53
12,819.96
14,000.00
14,805.00

5.8%
4,286
3,199
5,000
5,000

0.0%
-
38 -
-

0.0%
258,046
287,853
316,250
376,105

18.9%
79,000
-
-
-

0.0%
19,082
-

0.0%
527,315.82
635,310.50

0.0%
625,398
635,311
-
-

0.0%
182,049.00
-
185,000.00
185,000.00
-
-100.0%
182,049
-
185,000
185,000
-
-100.0%
2,533,041
1,466,861
617,300
925,150
702,205
-24.1%
(1,071,343)
61019,195
482,700
174,850
547,795
213.3%
76 253

PLACENTIA
Rich Heritage, Bright Future

INTERNAL SERVICE FUNDS
Internal Service Funds Budget
FISCAL YEAR 2025-26
254
77 PROPOSED BUDGET
FISCAL YEAR 2025-26
Total Revenues

GRAND TOTAL RESOURCES
Revenues
4354
City Admin Fee
4399
Other Charges for Service
4502
Section 115 Trust Disbursement
4714
Recovery & Restitution
4715
ISF Health Ins Reimbursement
4720
ISF Dental Ins Reimbursement
4740
ISF Employee Optical Costs
Total Revenues

GRAND TOTAL RESOURCES

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Internal Service
Employee Health & Wlfre (0039)
Fund 601
FY22-23

SALARIES & BENEFITS
5001
Salaries/Full-Time Regular
5005
Salaries/Part-Time
5015
Overtime
5130
Dental Claim
5144
Employer CalPERS UAL
5161
Health Insurance Premiums
5162
Dental Insurance Premiums
5163
Life Insurance Premiums
5164
Optical Insurance Premiums
5168
Pers Survivor Premiums
5199
Other Employee Benefits
-

TOTAL SALARIES & BENEFITS
1,196,569.00

MATERIALS, SUPPLIES & SERVICES
6025
Third Party Administration

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Internal Service
Employee Health & Wlfre (0039)
Fund 601
FY22-23
FY23-24
FY25-
_
Audited
Audited
Propo
r
-

0.0%

59.89 86.49
1,013,965
1,088,156
228,900
228,900
820,000
258.2%
-
-
1,196,569.00
1,196,569.00
1,000,000.00
-16.4%
(193,751)
-
-

0.0%
88,056.41
(173,349.25)
-
-
-

0.0%
126,542.18
153,329.30
129,500.00
129,500.00
139,000.00

7.3%
(66.69)
1,897.40
15,000.00
15,000.00
-
-100.0%
1,034,805
1,070,120
1,569,969
1,569,969
1,959,000

24.8%
1,034,805
1,070,120
1,569,969
1,569,969
1,959,000

24.8%
(102,107)
(140,S18)
-
-
-

0.0%
-
(65)
-

0.0%
(1)
-
-
-
-

0.0%
225,377.86
187,603.47
142,000.00
142,000.00
142,000.00

0.0%
-
-
446,569
446,569
917,000
105.3%
875,652
961,181
924,000
924,000
900,000
-2.6%
4,191
6,986
12,000
12,000
-
-100.0%
4,066
4,935
9,000
9,000
-
-100.0%
13,343
13,263
17,000
17,000
-
-100.0%
-
4,483.20
7,400.00
7,400.00
-
-100.0%
-
4,347
-
-
-

0.0%
1,020,523
1,042,216
1,557,969
1,557,969
1,959,000

25.7%
14,282
8,540
12,000
12,000
-
-100.0%
14,282
8,540
12,000
12,000
-
-100.0%
1,034,805
1,050,755
1,569,969
1,569,969
1,959,000

24.8%
19,365

0.0%
78 255

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4399 Other Charges for Service
4710 Reimbursements/Other Revenue
Total Revenues

GRAND TOTAL RESOURCES

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Internal Service
Risk Management (0040)
Fund 605
FY22-23

SALARIES & BENEFITS
5001
Salaries/Full-Time Regular
5022
Alternative H&W Payout
5105
Health Insurance Allocation
5110
Life Ins Allocation
5115
Dental Ins Allocation
5120
Optical Ins Allocation
5125
LTD Ins Allocation
5126
STD Ins Allocation
5135
Medicare
5145
Employer CalPERS Retire NC
5155
Employee Insurance Claims
5159
Employee Medical Opt Out Plan
5160
Emp Bnft/Insurance Premiums
5162
Dental Insurance Premiums
5164
Optical Insurance Premiums
5165
Workers' Compensation Claims
5166
Workers' Comp Premiums
5167
LTD Ins Premium
5169
STD Ins Premium
5199
Other Employee Benefits
-

TOTAL SALARIES & BENEFITS

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Internal Service
Risk Management (0040)
Fund 605
FY22-23

MATERIALS, SUPPLIES & SERVICES
6005
Legal Services
6006
Litigation
6025
Third Party Administration
6056
Ergonomics
6201
Liability Insurance Premiums
6210
Liability Claims
6245
Meetings & Conferences
6255
Dues & Memberships
6290
Dept. Contract Services
6301
Special Department Expenses
6315
Office Supplies

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Internal Service
Risk Management (0040)
Fund 605
FY22-23
FY23-24
_
Audited
Audited
r
3,024,000
2,261,000
2,258,306
3,112,000
3,589,700

15.4%
607,731
540,993
-
237,086
-
-100.0%
2,868,731
2,799,299
3,024,000
3,349,086
3,589,700

7.2%
2,868,731
2,799,299
3,024,000
3,349,086
3,589,700

7.2%
-
130,098
146,900
146,900
-
-100.0%
-
-
1,300
1,250
-
-100.0%
19 -
-

0.0%
69 500
500
-100.0%
641
200
-

0.0%
-
156
100
100
-
-100.0%
-
-
500
-
-

0.0%
-
-
600
-
-

0.0%
1,947
2,200
2,200
-100.0%
-
9,812
11,300
11,300
-
-100.0%
8,889.34
21,419.77
14,000.00
14,000.00
14,000.00

0.0%
-
3,400
4,800
4,800
-
-100.0%
7 -
-

0.0%
320
200
-100.0%
(52)
-
-
-

0.0%
(98,166.27)
452,265.71
438,335.00
438,335.00
600,000.00

36.9%
300,448.00
402,865.00
402,865.00
433,601.30
500,000.00

15.3%
-
181
-
500
-
-100.0%
-
111
-
600
-
-100.0%
-
(7)
1,000
1,000
-
-100.0%
211,171
1,023,253
1,024,600
1,055,286
1,114,000

5.6%
6,097
-
-
-

0.0%
142,296
112,800
150,000
150,000
150,000

0.0%
89,218
75,251
88,000
88,000
76,000
-13.6%
-
-
5,000.00
5,000.00
-
-100.0%
1,048,341.27
1,349,273.10
1,550,000.00
1,865,000.00
2,100,000.00

12.6%
(54,629.26)
228,615.19
154,700.00
154,700.00
154,700.00

0.0%
1,844
1,000
1,000
-
-100.0%
300
400
400
-100.0%
-
-
50,000
50,000
-
-100.0%
552
-
-
-

0.0%
-
192
300
300
-
-100.0%
1,225,777
1,774,372
1,999,400
2,314,400
2,480,700

7.2%
1,436,948
2,797,625
3,024,000
3,369,686
3,594,700

6.7%
1,431,782
1,674
-
(20,600)
(5,000)
-75.7%
79 256

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4710 Reimbursements/Other Revenue
4750 Sale of Surplus Property
Total Revenues

GRAND TOTAL RESOURCES

CIP & EQUIPMENT
6842 Vehicles

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Internal Service
Equipment Replacement (0041)
Fund 610
FY22-23
Audited
24,000
83,654
FY23-24
Audited
31,524
57,912
-
-
-
-
-
-
_
r

0.0%

0.0%
107,6541
89,435
-
-
-

0.0%
107,654
89,435

0.0%
63,965
75,693
20,000
20,000
114,000
470.0%
63,965
75,693
20,000
20,000
114,000
470.0%
63,965
43,689
75,693
13,742
20,000
(20,000)
20,000
(20,000)
114,000
(114,000)
470.0%
470.0%
80 257

PLACENTIA
Rich Heritage, Bright Future

FIDUCIARY FUND
Fiduciary Fund Budget
FISCAL YEAR 2025-26
258
81 PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4602 Fiscal Agent Interest Revenue
4711 Lease Revenue
4985 Bond Proceeds
Total Revenues

GRAND TOTAL RESOURCES

TOTAL MATERIALS, SUPPLIES & SERVICES

TRANSFERS
8087 Transfer Out - Section 115

TOTALTRANSFERS

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Fiduciary Fund
Public Financing Autho(0082)
Fund 302
FY22-23

MATERIALS, SUPPLIES & SERVICES
6030
Trustee Fees
6099
Professional Services
6905
Principal/Bonds/COP'S/Leases
6915
Interest/Bonds/COP'S/Leases
6925
Issuance Costs
6950
Interfund Transfers Out

TOTAL MATERIALS, SUPPLIES & SERVICES

TRANSFERS
8087 Transfer Out - Section 115

TOTALTRANSFERS

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Fiduciary Fund
Public Financing Autho(0082)
Fund 302
FY22-23
FY23-24
_
Audited
Audited
149,405
479,186
-
-
-

0.0%
3,505,634
4,083,700
4,657,704
4,657,704
4,290,600
-7.9%
-
9,542,179
-
-
-

0.0%
3,655,039
14,105,065
4,657,704
4,657,704
4,290,600
-7.9%
3,655,039
14,105,065
4,657,704
4,657,704
4,290,600
-7.99/o
3,750
2,500
2,500
2,500
5,000
100.0%
-
2,500
2,500
2,500
2,500

0.0%
1,500,000
1,860,000
2,330,000
2,330,000
2,405,000

3.2%
2,004,248
2,239,974
2,327,800
2,327,800
1,878,100
-19.3%
-
217,497.75
-
-
-

0.0%
-
5,922,783.74
-
3,367,020.26
-
-100.0%
3,507,998
10,245,255
4,662,800
8,029,820
4,290,600
-46.6%
2,456,825
-
-
-
-

0.0%
2,456,825
-
-
-
-

0.0%
5,964,823
10,245,255
4,662,800
8,029,820
4,290,600
-46.6%
(2,309,784)
3,859,810
(5,096)
(3,372,116)
-
-100.0%
82 259

PLACENTIA
Rich Heritage, Bright Future

LEGISLATIVE DEPARTMENT
General Fund Budget
FISCAL YEAR 2025-26
260
83 PROPOSED BUDGET
FISCAL YEAR 2025-26
5005
5099
5105
5110
5115
5120
5135
5140
5141
5145
5147
5159
5160
5161
5162
5164
5167
5199
6001
6005
6006
6007
6040
6225
6235
6240
6245
6255
6299
6301
6315
6320
6360
6366
6399

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

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
Management Consulting Servics
Legal Services
Litigation
Special Investigation s
Misc Bank Charges
Advertising/Promotional
Travel
Mileage Reimbursement
Meetings & Conferences
Dues & Memberships
Other Purchased Services
Special Department Expenses
Office Supplies
Books & Periodicals
Uniforms
Web Based Service/Subcriptions
Other Supplies

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Legislative
Summary
FY22-23
FY23-24
FY25-26 Proposed
Audited
Audited744,0306
9,600
-
-100.0%
9,200
6,800
-
11,798
-
31,212

0.0%
48,080
31,245
-

0.0%
-
8 -
36 0.0%
5,394
3,467
7,700
-
-

0.0%
917
736
1,000
1,000
138
-86.2%
475
547
600
600
461
-23.2%
214
158
300
300
-
-100.0%
-
454
480
480
-100.0%
110
-
-

0.0%
-
388
-
-

0.0%
24,279
20,009
26,800
26,800
-
-100.0%
-
20 -
-
12 0.0%
5,631
44,036
22,524
-48.9%
709
7,700
2,590
-66.4%
(115)
-
-

0.0%
255

0.0%
-
(20)
-
-
-

0.0%
88,559
82,202
90,516
90,516
56,973
-37.1%
71,712
97,230
70,000
70,000
70,000

0.0%
363,281
541,751
500,000
500,000
500,000

0.0%
308,770
121,847
200,000
200,000
200,000

0.0%
-
-
-
100,000
50,000
-50.0%
71,066
48,733
40,000
40,000
40,000

0.0%
17,943
9,160
12,000
12,000
12,000

0.0%
1,917
3,994
-
-
-

0.0%
-
64 200
200
200

0.0%
29,151
18,354
20,900
20,900
10,900
-47.8%
57,797
61,944
60,400
60,400
60,400

0.0%
70,386
569
75,000
75,000
-
-100.0%
5,754
2,983
-
-
-

0.0%
43 55
100
100
100

0.0%
338
-
500
500
500

0.0%
135
-
-
-
-

0.0%
65 203
-
-
-

0.0%
18 323
5,700
5,700
5,000
-12.3%
998,374
907,210
984,800
1,084,800
949,100
-12.5%
1,086,933
989,411
1,075,316
1,175,316
1,006,073
-14.4%
(1,086,933)
(989,411)
(1,075,316)
(1,175,316)
(1,006,073)
-14.4%
84 261

PROPOSED BUDGET
FISCAL YEAR 2025-26

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Legislative
City Council
101001
FY22-23

SALARIES & BENEFITS
5005
Salaries/Part-Time
5099
Other Salaries & Wages
5105
Health Insurance Allocation
5110
Life Ins Allocation
5115
Dental Ins Allocation
5120
Optical Ins Allocation
5135
Medicare
5140
Employers' Social Security
5145
Employer CalPERS Retire NC
5147
ICMA Defined Contribution Plan
5159
Employee Medical Opt Out Plan
5160
Emp Bnft/Insurance Premiums
5161
Health Insurance Premiums
5162
Dental Insurance Premiums
5164
Optical Insurance Premiums
5167
LTD Ins Premium
5199
Other Employee Benefits
3,853

TOTAL SALARIES & BENEFITS

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Legislative
City Council
101001
FY22-23

MATERIALS, SUPPLIES & SERVICES
6001
Management Consulting Servics
6235
Travel
6240
Mileage Reimbursement
6245
Meetings & Conferences
6255
Dues & Memberships
6301
Special Department Expenses
6315
Office Supplies
6320
Books & Periodicals
6360
Uniforms
6366
Web Based Service/Subcriptions
6399
Other Supplies

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Legislative
City Council
101001
FY22-23
FY23-24
FY25-26 Proposed
Audited
Audited
8,625
6,375
9,000
9,000
-
-100.0%
-
7,044
-
-
18,600

0.0%
48,048
31,221
44,000
-

0.0%
-
6 -
24 0.0%
3,853
2,312
6,100
-

0.0%
641
483
600
600
-
-100.0%
300
349
400
400
276
-31.0%
214
158
300
300
-
-100.0%
-
110
-
-

0.0%
-
388
-
-

0.0%
12,267
11,000
14,700
14,700
-100.0%
-
16 -
-
-

0.0%
5,631
44,000
22,524
-48.8%
452
6,100
1,810
-70.3%
(69)
-
-

0.0%
255

0.0%
-
(16)
-
-
-

0.0%
73,947
65,715
75,100
75,100
43,234
-42.4%
71,712
64,230
70,000
70,000
70,000

0.0%
1,917
3,994
-
-
-

0.0%
-
-
100
100
100

0.0%
29,151
17,479
20,000
20,000
10,000
-50.0%
53,159
59,786
58,000
58,000
58,000

0.0%
5,188
2,983
-
-
-

0.0%
43 55
100
100
100

0.0%
338
-
500
500
500

0.0%
135
-
-
-
-

0.0%
65 203
-
-
-

0.0%
18 323
5,700
5,700
5,000
-12.3%
161,725
149,053
154,400
154,400
143,700
-6.9%
235,673
214,768
229,500
229,500
186,934
-18.5%
(235,673)
(214,768)
(229,500)
(229,500)
(186,934)
-18.5%
85 262

PROPOSED BUDGET
FISCAL YEAR 2025-26

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Legislative
City Clerk
101002
FY22-23

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

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Legislative
City Clerk
101002
FY22-23
FY23-24
FY25-26 Proposed
Audited
Audited
17,943
9,16012,000
12,000
12,000

0.0%
-
64 100
100
100

0.0%
-
875
-
-
-

0.0%
4,543
2,157
2,200
2,200
2,200

0.0%
70,372
569
75,000
75,000
-
-100.0%
565
-
-
-
-

0.0%
93,423
12,826
89,300
89,300
14,300
-84.0%
93,423
12,826
89,300
89,300
14,300
-84.0%
(93,423)
(12,826)
(89,300)
(89,300)
(14,300)
-84.0%
a
263

PROPOSED BUDGET
FISCAL YEAR 2025-26

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

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Legislative
City Treasurer
101003
FY22-23

SALARIES & BENEFITS
5005
Salaries/Part-Time
5099
Other Salaries & Wages
5105
Health Insurance Allocation
5110
Life Ins Allocation
5115
Dental Ins Allocation
5120
Optical Ins Allocation
5135
Medicare
5141
Employers' PARS/ARS
5159
Employee Medical Opt Out Plan
5160
Emp Bnft/Insurance Premiums
5161
Health Insurance Premiums
5162
Dental Insurance Premiums
5164
Optical Insurance Premiums
5199
Other Employee Benefits
-

TOTAL SALARIES & BENEFITS

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

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Legislative
City Treasurer
101003
FY22-23
FY23-24
FY25-26 Proposed
-
Audited
Audited
575
425600
600
-
-100.0%
-
4,755
-
-
12,612

0.0%
33 25
36 -

0.0%
-
1 -
12 0.0%
1,541
1,156
1,600
-
-

0.0%
276
253
400
400
138
-65.5%
175
198
200
200
185
-7.5%
-
454
480
480
-
-100.0%
12,012
9,009
12,100
12,100
-100.0%
-
4 -
-
12 0.0%
-
36 -
-100.0%
257
1,600
780
-51.3%
(46)
-
-

0.0%
-
(4)
-
-
-

0.0%
14,612
16,487
15,416
15,416
13,739
-10.9%
71,066
48,733
40,000
40,000
40,000

0.0%
-
-
900
900
900

0.0%
95 -
200
200
200

0.0%
71,161
48,733
41,100
41,100
41,100

0.0%
85,773
65,220
56,516
56,516
54,839
-3.0%
(85,773)
(65,220)
(56,516)
(56,516)
(54,839)
-3.0%
87 264

PROPOSED BUDGET
FISCAL YEAR 2025-26

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Legislative
Legal Services
101005
FY22-23

MATERIALS, SUPPLIES & SERVICES
6001
Management Consulting Servics
6005
Legal Services
6006
Litigation
6007
Special Investigations
6299
Other Purchased Services

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Legislative
Legal Services
101005
FY22-23
FY23--4
FY25-26 Proposed
Audited
Audited
M.
-
33,000
-
-
-

0.0%
363,281
541,751
500,000
500,000
500,000

0.0%
308,770
121,847
200,000
200,000
200,000

0.0%
-
-
-
100,000
50,000
-50.0%
14 -
-
-
-

0.0%
672,064
696,598
700,000
800,000
750,000
-6.3%
672,064
696,598
700,000
800,000
750,000
-6.3%
(672,064)
(696,598)
(700,000)
(800,000)
(750,000)
-6.3%
88 265

PLACENTIA
Rich Heritage, Bright Future

CITY ADMINISTRATOR
u
General Fund Budget
FISCAL YEAR 2025-26
89 266

CITY ADMINISTRATOR
The City Administrator's Office provides professional leadership in the management of the City and is responsible for the coordination of all municipal programs and the executive supervision of all City departments and agencies. Working in a collaborative environment with a team - based approach, the City Administrator implements the vision of the City Council. The City Administrator assists members of the City Council in formulating policies and responds to City Council concerns to recommend potential solutions.

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

Communications
The Communications division develops strategies to communicate City news, programs and policies to the community. The Communications & Marketing Manager generates outreach and marketing materials, including press releases, multiple websites, public service announcements, crisis communications, town halls, community events, and social media postings. The Manager also implements the City's
communication plan, maintains strong working relationships with media outlets, broadcasts of City Council meetings, and implements various strategies for improved communication within the community.
90 WiAly Briefing
R'
nnrndr
ADMINISTRATION DEPARTMENT a..
nw � rla �. m..e.nl� Na�abaa. ar g.w
h4etlee mesa TMalw prwan eagmenNe Wer, is'ne�mrere dY
ng mmquib sae m'aqu'— -are mpame o 1 enlM re n
deesces sudr as �ngre. Lka end Yelba• leer. LFbrlamley. tlm Aeda er MIJe kiWe are InretlFw�nemmunikm tll ever OmLeroy rt d ane and mole em kkpA goad rm ega .naw rvmol m%
rdcM1 dmY nese
TaW plweOve nrnesguiN eerird
PMac gmmaelreafrem tits
. Nquro•nvv vay of vnlnyrnp alu aMnm
Tv Dem martwdro rveraarrvvpaN aagly la to ndrav weoar eouraye efl nfyan papedy Tham nvqu'rbes braetl in be4yard souses sicM1 as Mmes pol vmzn, Yatl dreirrs. eaagr-M1Minp �nn, ab m.e amau eomamem on and prepam. Ndwmnx a�arra amamab pmPdaY ddeav mr ndFg wMar.ml almgnra Inel mMar roarad. � mr dwd marmnFn. e�Fv .bra w ,Ia, anrye Cwmy Agaq,pn eM vvYvr Corar�r Dura Mme eg, PepM Por Inecrnpe. asp meGlynaaeelep mnxm� Neigap'n slam Faneq eannprraven. ores, mre emnm n Wm a rem s me Wmna'� ncern m aur cN. wn
an ILMYPIN nxnngJ�
long-term 9releky q rte¢ diak� Isms M breagry IM1e iep®!� ryde a�I�aRr tlarrepe erd FI.N-approvetl
=T."LHNappl
b y br bolM1 pre- an
t"al draaEer mllyWonngrom MtlFa antl are bMW gr¢opord sntl reawer Moen gne aWiy (p tde Plsh AgeSvneM CMyhr, NR erwprade aRtere]aace mp paRgipalgn ggm 1pe ennm gmlm x m upmmi:rpp anmrg emm 7 or sum' Neep G� planeing e'nmmee Meepng: Ney IUM1. t_L-a�9a pm, GV Cnuneu cnemhen tle e- epnen Avanue. peek neeeeng: ueY [un,5ap-i,W Pm, ceY seusecmmWre wr k. vmprmn Mnnue IFer rmmirrlwnmvon viaR amv nhunev nae Pemtlr Pawv al li141 k�-pL1�er uwermwmnnnveewpe :Fa Mtld,wrW
a Wxr^.� mwna NqV. gvax erM:
267

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4342 Special Events
Total Revenues

GRAND TOTAL RESOURCES

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
City Administrator
Summary
FY22-23
Audited

SALARIES & BENEFITS
5001
Salaries/Full-Time Regular
5005
Salaries/Part-Time
5015
Overtime
5020
Leave Accrual Payout
5022
Alternative H&W Payout
5023
Signing Bonus Payout
5105
Health Insurance Allocation
5110
Life Ins Allocation
5115
Dental Ins Allocation
5120
Optical Ins Allocation
5125
LTD Ins Allocation
5126
STD Ins Allocation
5135
Medicare
5141
Employers' PARS/ARS
5145
Employer CalPERS Retire NC
5160
Emp Bnft/Insurance Premiums
5161
Health Insurance Premiums
5162
Dental Insurance Premiums
5164
Optical Insurance Premiums
5167
LTD Ins Premium
5169
STD Ins Premium
5170
Sick Leave Buyback
5175
Leave Buyback
5199
Other Employee Benefits
-

TOTAL SALARI ES & B E N E F ITS

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
City Administrator
Summary
FY22-23
Audited

MATERIALS, SUPPLIES & SERVICES
6001
Management Consulting Servics
6044
Credit Card Write-offs
6053
City Events
6057
Chamber of Commerce
6099
Professional Services
6115
Landscaping
6225
Advertising/Promotional
6230
Printing & Binding
6235
Travel
6245
Meetings & Conferences
6250
Staff Training
6255
Dues & Memberships
6301
Special Department Expenses
6315
Office Supplies
6325
Postage
6350
Small Tools/Equipment
6360
Uniforms
6363
Resident Vehicle Rebate Prog
6366
Web Based Service/Subcriptions
6399
Other Supplies
6401
Community Programs

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
City Administrator
Summary
FY22-23
Audited
FY23-24
Audited
_
FY25-26 Proposed
7 2,100
100.0%
4,400
4,400
2,100
-100.0%
-
4,400
-
2,100
-
-100.0%
452,954
650,032
640,600
990,600
549,700
-44.5%
-
-
-
138,038
-
-100.0%
-
133
-

0.0%
5,777
2,345
-
-
-

0.0%
2,769
4,306
6,100
26,087
3,900
-85.1%
6,750
27,331
-
-
-

0.0%
58,475
53,147
74,800
-
-

0.0%
-
297
1,500
1,500
800
-46.7%
2,139
2,176
1,600
-
-

0.0%
708
902
900
900
900

0.0%
-
-
2,100
-
-

0.0%
-
-
2,000
-
-

0.0%
7,460
10,781
9,400
9,400
8,000
-14.9%
22,812
23,943
11,200
11,200
11,100
-0.9%
40,630
56,546
61,300
61,300
47,400
-22.7%
-
32 -
-
-

0.0%
21,123
74,800
68,800
-8.0%
919
1,600
3,900
143.8%
(245)
-
-

0.0%
775
2,100
2,100

0.0%
-
435
2,000
1,300
-35.0%
2,587
-
-
-
-

0.0%
42,850
41,836
31,800
4,600
10,000
117.4%
-
(32)
9,600
9,600
200
-97.9%
645,911
896,782
852,900
1,333,726
708,100
-46.9%
6,600
2,475
2,475
2,475
-
-100.0%
-
(380)
-
-

0.0%
66 30,000
30,000
-100.0%
-
25,000
25,000
-100.0%
48,605
55,000
55,000
-100.0%
203
-
-

0.0%
1,525
1,500
1,500
-100.0%
-
44 1,300
1,300
-100.0%
903
12,190
1,000
1,000
-
-100.0%
13,356
14,628
20,500
20,500
10,500
-48.8%
166
25 -
-
-

0.0%
1,500
4,305
4,600
4,600
2,275
-50.5%
2,298
30,594
-
-
-

0.0%
954
2,575
1,600
1,600
1,600

0.0%
97 232
300
300
-
-100.0%
-
1,724
-
-

0.0%
49 1,096
-
-

0.0%
57,000
50,000
29,300
-
-100.0%
1 653
5,500
5,500
5,500

0.0%
-
71 -
-
-

0.0%
363
3,581
4,000
24,700
25,000

1.2%
26,288
181,212
202,775
202,775
44,875
-77.9%
672,198
1,077,994
1,055,675
1,536,501
752,975
-51.0%
(672,198)
(1,073,594)
(1,055,675)
(1,534,401)
(752,975)
-50.9%
91 268

PROPOSED BUDGET
FISCAL YEAR 2025-26

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
City Administrator
City Administrator
101511
FY22-23

TOTAL SALARIES & BENEFITS

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
City Administrator
City Administrator
101511
FY22-23

MATERIALS, SUPPLIES & SERVICES
6001
Management Consulting Servics;
6053
City Events
6099
Professional Services
6115
Landscaping
6235
Travel
6245
Meetings & Conferences
6250
Staff Training
6255
Dues & Memberships
6301
Special Department Expenses
6315
Office Supplies
6325
Postage
6360
Uniforms
6366
Web Based Service/Subcriptions
6399
Other Supplies
6401
Community Programs

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
City Administrator
City Administrator
101511
FY22-23
FY23-24
FY25-26 Proposed
Audited
Audited
452,954
428,785355,800
705,800
353,100
-50.0%
-
-
-
138,038
-
-100.0%
-
133

0.0%
5,777
2,345

0.0%
2,769
2,794
2,300
23,837
2,400
-89.9%
6,750
20,163
-
-
-

0.0%
58,475
34,838
40,100
-
-

0.0%
-
165
600
600
400
-33.3%
2,139
1,470
900
-
-

0.0%
708
589
500
500
600

20.0%
-
-
800
-
-

0.0%
-
-
900
-
-

0.0%
7,460
7,346
5,200
5,200
5,100
-1.9%
22,812
23,943
11,200
11,200
11,100
-0.9%
40,630
39,606
39,400
39,400
31,700
-19.5%
-
12 -
-
-

0.0%
11,015
40,100
42,800

6.7%
509
900
3,000
233.3%
(139)
-
-

0.0%
426
800
1,300

62.5%
-
222
900
800
-11.1%
2,587
-
-
-
-

0.0%
42,850
35,537
27,200
-
5,200

0.0%
-
(12)
7,600
7,600
100
-98.7%
645,911
609,749
492,500
974,876
457,600
-53.1%
6,600
2,475
2,475
2,475
-
-100.0%
-
66 -
-

0.0%
5,664

0.0%
-
203
-
-

0.0%
903
10,104
1,000
1,000
-
-100.0%
13,356
10,239
10,000
10,000
7,500
-25.0%
166
25 -
-
-

0.0%
1,500
3,380
3,000
3,000
2,000
-33.3%
2,298
7,787
-
-
-

0.0%
885
2,236
1,000
1,000
1,000

0.0%
97 232
300
300
-
-100.0%
49 1,096
-
-

0.0%
1 16

0.0%
-
20 -

0.0%
363
240
-
-

0.0%
26,218
43,783
17,775
17,775
10,500
-40.9%
672,129
653,532
510,275
992,651
468,100
-52.8%
(672,129)
(653,532)
(510,275)
(992,651)
(468,100)
-52.802
92 269

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4342 Special Events
Total Revenues

GRAND TOTAL RESOURCES

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
City Administrator
Communications and Marketing
101534
FY22-23

SALARIES & BENEFITS
5001
Salaries/Full-Time Regular
5022
Alternative H&W Payout
5023
Signing Bonus Payout
5105
Health Insurance Allocation
5110
Life Ins Allocation
5115
Dental Ins Allocation
5120
Optical Ins Allocation
5125
LTD Ins Allocation
5126
STD Ins Allocation
5135
Medicare
5145
Employer CalPERS Retire NC
5160
Emp Bnft/Insurance Premiums
5161
Health Insurance Premiums
5162
Dental Insurance Premiums
5164
Optical Insurance Premiums
5167
LTD Ins Premium
5169
STD Ins Premium
5175
Leave Buyback
5199
Other Employee Benefits
196,600

TOTAL SALARIES & BENEFITS

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
City Administrator
Communications and Marketing
101534
FY22-23

MATERIALS, SUPPLIES & SERVICES
6044
Credit Card Write-offs
6053
City Events
6057
Chamber of Commerce
6099
Professional Services
6225
Advertising/Promotional
6230
Printing & Binding
6235
Travel
6245
Meetings & Conferences
6255
Dues & Memberships
6301
Special Department Expenses
6315
Office Supplies
6350
Small Tools/Equipment
6363
Resident Vehicle Rebate Prog
6366
Web Based Service/Subcriptions
6399
Other Supplies
6401
Community Programs

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
City Administrator
Communications and Marketing
101534
FY22-23
FY23-24
FY25-26 Proposed
-
Audited
Audited
-
4,400-
2,100
-
-100.0%
-
4,400
-
2,100
-
-100.0%
-
4,400
-
2,100
-
-100.0%
221,247
284,800
284,800
196,600
-31.0%
1,513
3,800
2,250
1,500
-33.3%
7,168
-
-
-

0.0%
18,309
34,700
-
-

0.0%
132
900
900
400
-55.6%
706
700
-
-

0.0%
313
400
400
300
-25.0%
-
1,300
-
-

0.0%
-
1,100
-
-

0.0%
3,434
4,200
4,200
2,900
-31.0%
16,939
21,900
21,900
15,700
-28.3%
20 -
-
-

0.0%
10,108
34,700
26,000
-25.1%
411
700
900

28.6%
(107)
-
-

0.0%
348
1,300
800
-38.5%
213
-
1,100
500
-54.5%
6,298
4,600
4,600
4,800

4.3%
(20)
2,000
2,000
100
-95.0%
287,032
360,400
358,850
250,500
-30.2%
(380)
-
-
-

0.0%
-
30,000
30,000
-100.0%
-
25,000
25,000
-100.0%
42,941
55,000
55,000
-100.0%
1,525
1,500
1,500
-100.0%
44 1,300
1,300
-100.0%
2,086
-
-
-

0.0%
4,390
10,500
10,500
3,000
-71.4%
925
1,600
1,600
275
-82.8%
22,807
-
-
-

0.0%
70 338
600
600
600

0.0%
1,724
-
-
-

0.0%
57,000
50,000
29,300
-
-100.0%
637
5,500
5,500
5,500

0.0%
51 -
-
-

0.0%
-
3,341
4,000
24,700
25,000

1.2%
70 137,429
185,000
185,000
34,375
-81.4%
70 424,462
545,400
543,850
284,875
-47.6%
(70)
(420,062)
(545,400)
(541,750)
(284,875)
-47.4%
93 270

PLACENTIA
Rich Heritage, Bright Future

ADMINISTRATIVE SERVICES
General Fund Budget
FISCAL YEAR 2025-26
94 271

ADMINISTRATIVE SERVICES
The Administrative Services Department's primary role is managing the day-to-day administrative operations of the City including Records, Public Safety Communications (dispatch), Information Technology, Risk Management, Emergency Medical Services and Disaster Preparedness. The functions of each division are detailed below:

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

Public Safety Communications The Placentia
Public Safety Communications Center is the
primary answering point for all 9-1-1 emergency
calls and is responsible for the dispatching of
police, fire, and emergency medical resources. The
Communications Center is the critical link between
community members calling in for assistance and
the police and fire personnel in the field. They are
in constant contact with public safety field
personnel and are responsible for the deployment and coordination of resources for both emergency and non -emergency requests for assistance. The Communications Center operates the computer aided dispatch (CAD) system and an 800 MHz trunked radio system. /SCE

ACCREDITED CENTER

OF EXCELLENCE
The Communications Center's proudest moment of 2024 was achieving accreditation through the International Academies of Emergency Dispatch (IAED). This organization requires agencies that are interested in this recognition to complete 20 tasks to demonstrate the Academy's standards are being met. Placentia Public Safety Communications Center is the on/ycenter in Orange County and the 16th in the State of California to be recognized by IAED as an Accredited Center of Excellence (ACE) for emergency medical dispatching.

Emergency and Health Services / Disaster Preparedness
WA
95 ADMINISTRATIVE SERVICES
This division is responsible for the oversight and management of the City's 911/ALS service contract. The division also tracks County, State, and Federal financial reimbursement programs, maintains plans for mitigation, preparedness, response and recovery to natural and man-made disasters and emergencies, provides and/or coordinates training, drills/exercises for all Departments; provides public assistance and information programs; coordinates intergovernmental cooperation, prepares and coordinates pertinent grant and funding requests and implementation; and coordinates CERT and RACES activities.

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

Accomplishments
✓ Conducted second successful Placentia Citizens Academy ✓ Successfully conducted Marketing & Communications Strategic Plan RFP ✓ Completed new draft Return to Work Program related to workers' compensation and otherleaves
✓ Completed Final Draft of City's first ever Local Hazard Mitigation Plan ✓ Initiated Granicus Peak Agenda to streamline review of all City Council staff report processing
✓ Conducted cost -benefit analysis for IT Support Services and successfully developed IT division,
✓ Implemented successful recruitments for 45 full-time positions and 14 part-time positions during the 2023 calendar year
✓ Developed and launched the "Health & Wellness for You Initiative" for all employees. ✓ Completed 5 -year IT Master Plan
Goals
All goals support the City's Strategic Plan Goals to 'Ensure Long -Term Fiscal Sustainability" and 'Enhance Employee Development"
➢ Review and make revisions to City Policies and Personnel Rules ➢ Contract for a citywide Classification and Compensation Study ➢ Conduct 2024 Leadership Retreat for Executive Management Staff ➢ Establish Medical Provider Network for Workers' Compensation Program to reduce WC fraud
273
96 ADMINISTRATIVE SERVICES
➢ Expand paperless records retention for HR processes, including expanded use of DocuSign and Adobe Sign
➢ Review and update the Employee Employer Relations Resolution ➢ Complete the updated City Leave Policy
274
97 PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4710 Reimbursements/Other Revenue
4999 Other Financing Sources
Total Revenues

GRAND TOTAL RESOURCES
Administrative Services
Summary
FY22-23
Audited

SALARIES & BENEFITS
5001
Salaries/Full-Time Regular
5005
Salaries/Part-Time
5015
Overtime
5020
Leave Accrual Payout
5022
Alternative H&W Payout
5023
Signing Bonus Payout
5105
Health Insurance Allocation
5110
Life Ins Allocation
5115
Dental Ins Allocation
5120
Optical Ins Allocation
5125
LTD Ins Allocation
5126
STD Ins Allocation
5135
Medicare
5141
Employers' PARS/ARS
5145
Employer CalPERS Retire NC
5147
ICMA Defined Contribution Plan
5159
Employee Medical Opt Out Plan
5160
Emp Bnft/Insurance Premiums
5161
Health Insurance Premiums
5162
Dental Insurance Premiums
5163
Life Insurance Premiums
5164
Optical Insurance Premiums
5167
LTD Ins Premium
5169
STD Ins Premium
5175
Leave Buyback
5199
Other Employee Benefits
6368

TOTAL SALARIES & BENEFITS
Administrative Services
Summary
FY22-23
Audited

MATERIALS, SUPPLIES & SERVICES
6044
Credit Card Write-offs
6052
Common Area Expenses
6053
City Events
6054
Recruitment Exp
6099
Professional Services
6128
Video Monitoring
6136
Software Maintenance
6137
Repair Maint/Equipment
6143
Equipment Replacement
6215
Telephone/Internet
6225
Advertising/Promotional
6230
Printing & Binding
6235
Travel
6245
Meetings & Conferences
6250
Staff Training
6255
Dues & Memberships
6290
Dept. Contract Services
6299
Other Purchased Services
6301
Special Department Expenses
6315
Office Supplies
6325
Postage
6355
Small Furniture & Fixture
6360
Uniforms
6362
Emergency Medical Supples
6365
Computer Software
6366
Web Based Service/Subcriptions
6368
Computer Peripheral/Accessory
6399
Other Supplies
6401
Community Programs
6845
Office Equipment
Administrative Services
Summary
FY22-23
Audited
FY23-24
Audited
_
_
FY25-26 Proposed
10,000
15,000
15,000

0.0%
5,318
4,489
31,578
233,745
-
-
-

0.0%
36,8961
238,234
10,000
15,000
15,000

0.0%
36,896
238,234
10,000
15,000
15,000

0.0%
1,283,364
1,999,649
2,414,800
2,374,800
2,671,800

12.5%
105,741
84,066
125,000
125,000
125,000

0.0%
303,366
333,972
300,000
300,000
300,000

0.0%
24,708
6,162
-
-
-

0.0%
7,750
7,245
16,900
17,275
15,200
-12.0%
-
81,787
-
-
-

0.0%
206,937
190,404
310,400
-
-

0.0%
-
1,097
6,900
6,900
4,300
-37.7%
10,603
10,588
7,800
-
-

0.0%
2,141
3,682
4,100
4,100
4,300

4.9%
-
-
9,700
-
-

0.0%
-
-
9,200
-
-

0.0%
25,355
37,246
35,300
35,300
39,000

10.5%
985
3,484
10,200
10,200
10,200

0.0%
104,897
161,514
202,800
202,800
243,900

20.3%
-
3,365
-
-
-

0.0%
17,090
14,124
26,500
26,500
-100.0%
-
168
-
-
-

0.0%
91,319
310,400
338,000

8.9%
4,888
7,800
21,000
169.2%
(46)
-
-

0.0%
(1,172)
-
-

0.0%
2,855
9,700
10,200

5.2%
-
1,748
-
9,200
6,300
-31.5%
5,428
31,122
37,200
37,200
21,800
-41.4%
-
(168)
14,100
14,100
800
-94.3%
2,098,364
3,069,098
3,530,900
3,491,275
3,811,800

9.2%
595
-
-
-
-

0.0%
-
244
5,000
5,000
-
-100.0%
1,103
-
-
1,000

0.0%
-
370
3,000
3,000
3,000

0.0%
40,149
29,995
101,500
191,500
150,000
-21.7%
-
89,462
100,000
100,000
120,000

20.0%
375,997
405,014
671,000
671,000
650,000
-3.1%
16,297
20,757
35,000
35,000
-
-100.0%
369
-
-
-

0.0%
300
-

0.0%
1,059
51 -
-
-

0.0%
39 1,104
1,000
1,000
1,100

10.0%
-
4,476
8,000
8,000
6,000
-25.0%
8,291
3,289
12,000
12,000
8,000
-33.3%
10,308
15,873
15,000
20,000
20,500

2.5%
1,334
2,113
6,300
5,949
2,250
-62.2%
1,342,565
1,229,209
1,188,819
1,188,819
740,000
-37.8%
-
3,015
2,500
2,500
2,200
-12.0%
42,196
14,793
12,500
12,500
5,000
-60.0%
4,218
4,183
4,300
4,300
4,250
-1.2%
101
127
150
150
150

0.0%
-
7,952
-
-
-

0.0%
9,386
6,391
15,000
15,351
10,000
-34.9%
226
236
-
-
500

0.0%
68 -
-

0.0%
1,024
3,984
-
-
-

0.0%
-
-
8,000
8,000
8,000

0.0%
712
2,331
-
-
-

0.0%
237
4,684
5,000
5,000
5,000

0.0%
4,578
-
-
-
-

0.0%
98 275

PROPOSED BUDGET
FISCAL YEAR 2025-26
6908 Subscription Principal (GASB)
6919 Subscription Interest (GASB)

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware
6367 Laptops/Tablets
6840 Machinery & Equipment
6855 Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Administrative Services
Summary
FY22-23
FY23-24
FY25-26 Proposed
Audited
Audited
_
78,498
150,532

0.0%
1,335
4,365
-
-
-

0.0%
1,939,879
2,005,652
2,194,069
2,289,069
1,736,950
-24.1%
44,457
1,057
-
-
-

0.0%
31,578
233,745

0.0%
83,315
20,026

0.0%
601
-

0.0%
159,951
254,828

0.0%
4,198,195
5,329,577
5,724,969
5,780,344
5,548,750
-4.0%
(4,161,299)
(5,091,343)
(5,714,969)
(5,765,344)
(5,533,750)
-4.0%
99 276

PROPOSED BUDGET
FISCAL YEAR 2025-26
5001
5015
5022
5105
5110
5115
5120
5125
5126
5135
5141
5145
5147
5160
5161
5162
5164
5167
5169
5175
5199
6235
6245
6315

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

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
Travel
Meetings & Conferences
Office Supplies

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Administrative Services
Administrative Services Admin
101510
FY22-23
FY23-24
FY25-26 Proposed
-
Audited
Audited
144,328
477,000
477,000
637,600

33.7%
305
-
-
-

0.0%
-
2,800
9,525
3,800
-60.1%
-
39,900
-
-

0.0%
182
1,000
1,000
900
-10.0%
-
900
-
-

0.0%
100
500
500
600

20.0%
-
1,200
-
-

0.0%
-
1,400
-
-

0.0%
2,229
7,000
7,000
9,300

32.9%
3,039
10,200
10,200
10,200

0.0%
13,012
44,700
44,700
65,700

47.0%
3,365
-
-
-

0.0%
23 -
-

0.0%
12,870
39,900
62,400

56.4%
388
900
2,800
211.1%
(100)
-
-

0.0%
564
1,200
2,400
100.0%
345
-
1,400
1,500

7.1%
-
23,000
23,000
13,200
-42.6%
(23)
9,500
9,500
100
-98.9%
180,627
619,100
625,825
810,500

29.5%
-
1,000
1,000
1,000

0.0%
3,000
3,000
3,000

0.0%
500
500
500

0.0%
-
4,500
4,500
4,500

0.0%
180,627
623,600
630,325
815,000

29.3%
(180,627)
(623,600)
(630,325)
(815,000)

29.3%
100
`A

PROPOSED BUDGET
FISCAL YEAR 2025-26

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Administrative Services
Records
101513
FY22-23

SALARIES & BENEFITS
5001
Salaries/Full-Time Regular
5015
Overtime
5020
Leave Accrual Payout
5022
Alternative H&W Payout
5023
Signing Bonus Payout
5105
Health Insurance Allocation
5110
Life Ins Allocation
5115
Dental Ins Allocation
5120
Optical Ins Allocation
5125
LTD Ins Allocation
5126
STD Ins Allocation
5135
Medicare
5145
Employer CalPERS Retire NC
5160
Emp Bnft/Insurance Premiums
5161
Health Insurance Premiums
5162
Dental Insurance Premiums
5164
Optical Insurance Premiums
5167
LTD Ins Premium
5169
STD Ins Premium
5199
Other Employee Benefits
16,419

TOTAL SALARIES & BENEFITS

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Administrative Services
Records
101513
FY22-23

MATERIALS, SUPPLIES & SERVICES
6099
Professional Services
6230
Printing & Binding
6250
Staff Training
6255
Dues & Memberships
6299
Other Purchased Services
6301
Special Department Expenses
6315
Office Supplies

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Administrative Services
Records
101513
FY22-23
FY23-24
FY25-26 Proposed
Audited
Audited
109,051
135,2567146,8007106,800
143,700

34.6%
28 103-
-

0.0%
79 -

0.0%
250
495
500
500
300
-40.0%
-
7,739
-
-
-

0.0%
16,419
12,200
17,400
-
-

0.0%
-
66 500
500
400
-20.0%
665
536
400
-
-

0.0%
177
194
200
200
400
100.0%
-
-
700
-
-

0.0%
-
-
600
-
-

0.0%
1,590
2,086
2,200
2,200
2,100
-4.5%
8,085
10,320
15,600
15,600
15,200
-2.6%
-
13 -
-
-

0.0%
5,003
17,400
31,200

79.3%
211
400
1,800
350.0%
(54)
-
-

0.0%
154
700
700

0.0%
94 -
600
400
-33.3%
-
(13)
1,000
1,000
100
-90.0%
136,344
174,402
185,900
145,900
196,300

34.5%
13,944
-
1,500
41,500
-
-100.0%
-
888
1,000
1,000
1,000

0.0%
-
-
-
-
500

0.0%
200
-
200
200
-
-100.0%
-
3,015
2,500
2,500
2,200
-12.0%
379
239
-
-
-

0.0%
2,802
2,331
1,200
1,200
1,000
-16.7%
17,324
6,472
6,400
46,400
4,700
-89.9%
153,669
180,874
192,300
192,300
201,000

4.5%
(153,669)
(180,874)
(192,300)
(192,300)
(201,000)

4.5%
101
278

PROPOSED BUDGET
FISCAL YEAR 2025-26

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Administrative Services
Disaster Preparedness
101514
FY22-23

TOTAL SALARIES & BENEFITS

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Administrative Services
Disaster Preparedness
101514
FY22-23

MATERIALS, SUPPLIES & SERVICES
6245
Meetings & Conferences
6250
Staff Training
6301
Special Department Expenses
6315
Office Supplies
6362
Emergency Medical Supples
6366
Web Based Service/Subcriptions
6399
Other Supplies

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Administrative Services
Disaster Preparedness
101514
FY22-23
FY23-24
FY25-26 Proposed
Audited
Audited
110,514
114,576118,100
118,100
118,100

0.0%
250
250
300
250
300

20.0%
-
5,455
-
-
-

0.0%
8,617
6,162
8,700
-
-

0.0%
-
56 400
400
200
-50.0%
188
141
200
-
-

0.0%
94 98
100
100
100

0.0%
-
-
500
-
-

0.0%
1,609
1,747
1,800
1,800
1,800

0.0%
8,189
8,734
9,100
9,100
9,400

3.3%
-
7 -
-
-

0.0%
2,527
8,700
8,700

0.0%
58 200
600
200.0%
(27)
-
-

0.0%
141
500
500

0.0%
87 -
500
300
-40.0%
-
4,400
4,400
-
-100.0%
-
(7)
1,000
1,000
100
-90.0%
129,460
140,004
145,100
145,050
140,100
-3.4%
90 -
1,000
1,000
1,000

0.0%
-
53 -
-
-

0.0%
14,498
2,109
7,500
7,500
5,000
-33.3%
-
135
500
500
500

0.0%
226
236
-
-
500

0.0%
198
198
-

0.0%
-
620
-
-
-

0.0%
15,011
3,352
9,000
9,000
7,000
-22.2%
144,471
143,355
154,100
154,050
147,100
-4.5%
(144,471)
(143,355)
(154,100)
(154,050)
(147,100)
-4.5%
102
279

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4710 Reimbursements/Other Revenue
Total Revenues

GRAND TOTAL RESOURCES

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Administrative Services
Public Safety Communications
101515
FY22-23

SALARIES & BENEFITS
5001
Salaries/Full-Time Regular
5005
Salaries/Part-Time
5015
Overtime
5020
Leave Accrual Payout
5022
Alternative H&W Payout
5023
Signing Bonus Payout
5105
Health Insurance Allocation
5110
Life Ins Allocation
5115
Dental Ins Allocation
5120
Optical Ins Allocation
5125
LTD Ins Allocation
5126
STD Ins Allocation
5135
Medicare
5141
Employers' PARS/ARS
5145
Employer CalPERS Retire NC
5159
Employee Medical Opt Out Plan
5160
Emp Bnft/Insurance Premiums
5161
Health Insurance Premiums
5162
Dental Insurance Premiums
5163
Life Insurance Premiums
5164
Optical Insurance Premiums
5167
LTD Ins Premium
5169
STD Ins Premium
5175
Leave Buyback
5199
Other Employee Benefits
300,000

TOTAL SALARIES & BENEFITS

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Administrative Services
Public Safety Communications
101515
FY22-23

MATERIALS, SUPPLIES & SERVICES
6052
Common Area Expenses
6053
City Events
6054
Recruitment Exp
6136
Software Maintenance
6137
Repair Maint/Equipment
6225
Advertising/Promotional
6230
Printing & Binding
6235
Travel
6245
Meetings & Conferences
6250
Staff Training
6255
Dues & Memberships
6301
Special Department Expenses
6315
Office Supplies
6325
Postage
6355
Small Furniture & Fixture
6360
Uniforms
6366
Web Based Service/Subcriptions
6399
Other Supplies
6401
Community Programs
6845
Office Equipment

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Administrative Services
Public Safety Communications
101515
FY22-23
FY23-24
FY25-26 Proposed
Audited
Audited
5,318
4,489
10,000
15,000
15,000

0.0%
5,318
4,489
10,000
15,000
15,000

0.0%
994,354
1,402,532
1,413,300
1,413,300
1,474,800

4.4%
105,741
84,066
125,000
125,000
125,000

0.0%
303,338
333,563
300,000
300,000
300,000

0.0%
24,629
6,162
-
-
-

0.0%
7,250
6,250
9,500
5,250
8,000

52.4%
-
62,563
-
-
-

0.0%
171,028
155,045
213,200
-
-

0.0%
-
664
4,200
4,200
2,300
-45.2%
9,201
9,010
5,400
-
-

0.0%
1,731
2,910
2,800
2,800
2,600
-7.1%
-
-
6,200
-
-

0.0%
-
-
5,600
-
-

0.0%
21,147
28,122
20,500
20,500
21,400

4.4%
985
445
-
-
-

0.0%
83,475
114,139
113,400
113,400
129,900

14.6%
17,090
13,124
21,700
21,700
-
-100.0%
-
106
-
-
-

0.0%
61,822
213,200
195,800
-8.2%
3,666
5,400
13,300
146.3%
(46)
-
-

0.0%
(856)
-
-

0.0%
1,644
6,200
5,300
-14.5%
-
1,006
-
5,600
3,300
-41.1%
5,428
31,122
9,800
9,800
3,000
-69.4%
-
(106)
1,500
1,500
400
-73.3%
1,745,397
2,316,954
2,252,100
2,247,850
2,285,100

1.7%
-
244
5,000
5,000
-
-100.0%
1,103
-
-
1,000

0.0%
-
370
3,000
3,000
3,000

0.0%
8,862
-
-
-
-

0.0%
16,297
20,757
35,000
35,000
-100.0%
1,059
51 -
-
-

0.0%
39 216
-
-
100

0.0%
-
4,476
7,000
7,000
5,000
-28.6%
2,389
2,614
3,000
3,000
-
-100.0%
10,308
15,820
15,000
20,000
20,000

0.0%
933
1,035
5,000
5,000
1,500
-70.0%
7,133
10,853
5,000
5,000
-
-100.0%
1,068
1,190
1,600
1,600
1,500
-6.3%
81 127
150
150
150

0.0%
-
7,952
-
-
-

0.0%
9,386
6,391
15,000
15,000
10,000
-33.3%
-
15 -
-
-

0.0%
213
1,711
-
-
-

0.0%
237
4,684
5,000
5,000
5,000

0.0%
348
-
-
-
-

0.0%
58,353
79,608
99,750
104,750
47,250
-54.9%
1,123
1,057
-
-
-

0.0%
1,123
1,057
-
-
-

0.0%
1,804,874
2,397,619
2,351,850
2,352,600
2,332,350
-0.9%
(1,799,556)
(2,393,130)
(2,341,850)
(2,337,600)
(2,317,350)
-0.9%
103
280

PROPOSED BUDGET
FISCAL YEAR 2025-26

MATERIALS, SUPPLIES & SERVICES
6290 Dept. Contract Services
6301 Special Department Expenses

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Administrative Services
Emergency Medical Services
101516
FY22-23
FY23-24
FY25-26 Proposed
-
Audited
Audited
1 1,034,377
1,065,409
1,188,819 1,188,819
740,000
-37.8%
-
1,592
- -
-

0.0%
1,034,377
1,067,001
1,188,819 1,188,819
740,000
-37.8%
1,034,377
1,067,001
1,188,819 1,188,819
740,000
-37.8%
(1,034,377)
(1,067,001)
(1,188,819) (1,188,819)
(740,000)
-37.8%
104
281

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4999 Other Financing Sources
Total Revenues

GRAND TOTAL RESOURCES

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware
6367 Laptops/Tablets
6840 Machinery & Equipment
6855 Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Administrative Services
Information Technology
101523
FY22-23

SALARIES & BENEFITS
5001
Salaries/Full-Time Regular
5022
Alternative H&W Payout
5023
Signing Bonus Payout
5105
Health Insurance Allocation
5110
Life Ins Allocation
5115
Dental Ins Allocation
5120
Optical Ins Allocation
5125
LTD Ins Allocation
5126
STD Ins Allocation
5135
Medicare
5145
Employer CalPERS Retire NC
5159
Employee Medical Opt Out Plan
5160
Emp Bnft/Insurance Premiums
5161
Health Insurance Premiums
5162
Dental Insurance Premiums
5164
Optical Insurance Premiums
5167
LTD Ins Premium
5169
STD Ins Premium
5175
Leave Buyback
5199
Other Employee Benefits
-

TOTAL SALARIES & BENEFITS

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware
6367 Laptops/Tablets
6840 Machinery & Equipment
6855 Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Administrative Services
Information Technology
101523
FY22-23

MATERIALS, SUPPLIES & SERVICES
6044
Credit Card Write-offs
6099
Professional Services
6128
Video Monitoring
6136
Software Maintenance
6143
Equipment Replacement
6215
Telephone/Internet
6245
Meetings & Conferences
6255
Dues & Memberships
6290
Dept. Contract Services
6301
Special Department Expenses
6315
Office Supplies
6325
Postage
6360
Uniforms
6365
Computer Software
6366
Web Based Service/Subcriptions
6368
Computer Peripheral/Accessory
6399
Other Supplies
6845
Office Equipment
6908
Subscription Principal (GASB)
6919
Subscription Interest (GASB)

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware
6367 Laptops/Tablets
6840 Machinery & Equipment
6855 Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Administrative Services
Information Technology
101523
FY22-23
FY23-24
FY25-26 Proposed
-
Audited
Audited
31,578
233,745

0.0%
31,578
233,7457

0.0%
31,578
233,745

0.0%
69,446
202,957
259,600
259,600
297,600

14.6%
-
250
3,800
1,750
2,800

60.0%
-
6,030
-
-
-

0.0%
10,873
16,997
31,200
-
-

0.0%
-
129
800
800
500
-37.5%
549
902
900
-
-

0.0%
138
381
500
500
600

20.0%
-
-
1,100
-
-

0.0%
-
-
1,100
-
-

0.0%
1,009
3,063
3,800
3,800
4,400

15.8%
5,148
15,309
20,000
20,000
23,700

18.5%
-
1,000
4,800
4,800
-
-100.0%
20 -
-
-

0.0%
9,097
31,200
39,900

27.9%
565
900
2,500
177.8%
(135)
-
-

0.0%
352
1,100
1,300

18.2%
216
1,100
800
-27.3%
-
-
-
5,600

0.0%
-
(20)
1,100
1,100
100
-90.9%
87,163
257,111
328,700
326,650
379,800

16.3%
595
-
-
-
-

0.0%
26,205
29,995
100,000
150,000
150,000

0.0%
-
89,462
100,000
100,000
120,000

20.0%
367,135
405,014
671,000
671,000
650,000
-3.1%
369
-
-
-
-

0.0%
300
-
-
-
-

0.0%
5,811
675
5,000
5,000
4,000
-20.0%
201
1,078
1,100
749
750

0.1%
308,188
163,800
-
-
-

0.0%
20,186
-
-
-
-

0.0%
347
528
500
500
750

50.0%
19 -
-
-
-

0.0%
-
351
-100.0%
68 -
-
-

0.0%
826
3,771
-
-

0.0%
-
-
8,000
8,000
8,000

0.0%
499
-
-
-

0.0%
4,230
-

0.0%
78,498
150,532

0.0%
1,335
4,365
-
-
-

0.0%
814,812
849,219
885,600
935,600
933,500
-0.2%
43,334
-
-
-
-

0.0%
31,578
233,745

0.0%
83,315
20,026

0.0%
601
-

0.0%
158,828
253,771

0.0%
1,060,804
1,360,101
1,214,300
1,262,250
11313,300

4.0%
(1,029,225)
(1,126,356)
(1,214,300)
(1,262,250)
(1,313,300)

4.0%
105
282

PLACENTIA
Rich Heritage, Bright Future

COMMUNITY SERVICES
u

DEPARTMENT
General Fund Budget
FISCAL YEAR 2025-26
106
283

COMMUNITY SERVICES
The Community Services Department is responsible for managing and coordinating a wide range of programs and services that enhance the quality of life for Placentia residents. These include recreation services, cultural arts, special events, youth and teen programs, early childhood education (Tiny Tots), senior services, and sports programs.

The Department also oversees the operations of the Neighborhood Services Office, manages Capital Improvement Projects (CIP), administers grant programs, and coordinates the general maintenance and renovation of City parks, facilities, and athletic fields. Additionally, the Department manages contracted services related to the operation of the Placentia Navigation Center.

To support these efforts, the Department serves as liaison to several key committees and organizations, including the Parks, Arts, and Recreation Commission; Heritage Festival Committee; Chamber of Commerce/Santa Fe Merchants Association; Sports Advisory Committee; Placentia Community Chorus; Placentia Community Foundation; Navigation Center Advisory Board; and the Senior Citizens Advisory Committee. The Department also partners with various non-profit organizations to deliver and support special programs and events.

A description of each division and its purpose is provided below:

Recreation Services Division
The Recreation Services Division provides educational, recreational, and leisure opportunities for residents of all ages. The Division is responsible for planning, coordinating, and implementing a variety of programs, including after-school activities for youth and teens, enrichment classes for all ages, youth and adult sports leagues, and citywide special events.

Collaborating closely with the School District and numerous community organizations, the Division ensures programs are cost-effective and responsive to community needs while minimizing duplication of services.

Signature events coordinated by the Division include the Heritage Festival and Parade, Movies in the Park, Concerts in the Park, and the Tamale Festival.

The Division also manages facility and picnic shelter reservations, oversees the scheduling and permitting of athletic fields throughout the City, and coordinates operations and field maintenance. In addition, it leads general maintenance and renovation projects for City parks, facilities, and athletic fields.
284
107

COMMUNITY SERVICES
Marketing and communications efforts are also supported by the Division, including the preparation and publication of the City's quarterly activity guide, The Placentia Palm Quarterly, as well as the management of the City's Community Services social media accounts and webpage.

Neighborhood Services Division
The Neighborhood Services Division coordinates the
delivery of family support services and resource
programs for residents of all ages. Operating out of
the Whitten Community Center, the Division
provides a variety of essential services including
emergency food distribution, translation assistance,
referrals to medical and mental health providers,
nutrition education, and fitness and wellness classes.

In addition to ongoing programs, the Division is
responsible for planning and implementing annual community support initiatives such as the Thanksgiving Basket Giveaway and the Holiday Food Giveaway, which serve hundreds of local families in need.

Cultural Arts Division
The Cultural Arts Division is responsible for coordinating and implementing cultural and fine arts activities throughout the community, in collaboration with the Parks, Arts, and Recreation Commission.

Signature programs include the annual Photography Contest and the Cultural Arts Projects for Every Student (CAPES) Scholarship Program.

One of the Division's most prominent and successful programs is the Summer Concerts in the Park series, held bi-weekly during July and August. These concerts attract large audiences and offer a diverse range of musical entertainment. The Recreation Services Division serves as liaison to the Parks, Arts, and Recreation Commission, which provides guidance and programming support to ensure the ongoing success of cultural arts initiatives.

Senior Services Division
The Senior Services Division oversees the daily operations of the Placentia Senior Center and coordinates a variety of programs and services for older adults. These include educational presentations, health and wellness programs, social activities, and special events such as the annual Senior Health Fair.
285
108

COMMUNITY SERVICES
The Division partners with local food banks, health providers, and community organizations to offer congregate and shelf -stable meals to senior residents. Transportation to and from the Senior Center, as well as to shopping destinations and medical appointments, is provided through a contracted service.

A Community Services Coordinator serves as the liaison to the Senior Citizens Advisory Committee, ensuring that senior voices are represented and services are responsive to the community's needs.

Navigation Center Division
As part of the North Orange County Service Planning Area (NSPA), the Navigation Center Division provides oversight of the Placentia Navigation Center. The Division manages the contract with the service provider responsible for day-to-day operations and ensures coordination of wraparound services for individuals experiencing homelessness.

Services offered at the Navigation Center include medical and mental health referrals, family reunification, transitional and permanent housing placement, and counseling. A Management Analyst serves as the staff liaison to the Navigation Center Advisory Board and coordinates meetings with partner NSPA cities.

The Division also works closely with the County of Orange, attends regional meetings, and collaborates with local law enforcement agencies to provide integrated support and services to clients.

Accomplishments
✓ Completed the RFP process and implemented a new operator (Salvation Army) for the Placentia Navigation Center.
✓ Implemented a digital application and new route for the Placentia Heritage Festival Marching Band Review.
✓ Awarded contract to replace ballfield lights at Tuffree Hill Park Ball field and Tennis/Pickleball courts.
✓ Awarded contract for McFadden Park Playground renovation project via County ARPA funds ($500,000) (Dec. 17th City Council Meeting).
✓ Collaborated with the Public Works Department to award the contract for the flooring at the Whitten Community Center.
✓ Collaborated with the NSPA Committee to incorporate Bridges at Kraemer and Home Aid Family Care Center into the NSPA portfolio for additional options for PD and Hope Center. ✓ Completed construction and reopened Parque De Los Arroyo Verde. ✓ Completed the landscaping around Gomez Community Center and re -aligned the irrigation system as an in-house project.
✓ Completed RFP and awarded a contract for park maintenance and landscape services. ✓ Completed an in-house assessment of park restroom renovations and costs. 286
109

COMMUNITY SERVICES
✓ Completed in-house restroom renovations at George J. Koch Park, Parque de Los Ninos, and Parque de Arroyo Verde.
✓ Completed renovation of the teen center lights and ceiling tiles at Kraemer Park. ✓ Completed renovation of the infield layout of the baseball field at Tuffree Hill Park with a new home plate, pitching mound, and base anchors.

Goals
All goals support the City's Strategic Plan Goals to "Ensure Lonq-Term Fiscal Sustainability;

PROPOSED BUDGET
FISCAL YEAR 2025-26

GRAND TOTAL RESOURCES
Revenues
4340
Recreation Programs
4341
Excursions
4342
Special Events
4345
Placentia Quarterly
4346
Festival Revenue
4384
Athletic Field Light Fees
4385
Facility Rental
4386
Field Use Fees
4705
Donations & Contributions
5110
Total Revenues

GRAND TOTAL RESOURCES

TOTAL SALARIES & BENEFITS

SALARIES & BENEFITS
5001
Salaries/Full-Time Regular
5005
Salaries/Part-Time
5010
Salaries/Temporary Employees
5015
Overtime
5020
Leave Accrual Payout
5022
Alternative H&W Payout
5023
Signing Bonus Payout
5099
Other Salaries & Wages
5105
Health Insurance Allocation
5110
Life Ins Allocation
5115
Dental Ins Allocation
5120
Optical Ins Allocation
5125
LTD Ins Allocation
5126
STD Ins Allocation
5135
Medicare
5141
Employers' PARS/ARS
5145
Employer CalPERS Retire NC
5147
ICMA Defined Contribution Plan
5159
Employee Medical Opt Out Plan
5160
Emp Bnft/Insurance Premiums
5161
Health Insurance Premiums
5162
Dental Insurance Premiums
5164
Optical Insurance Premiums
5167
LTD Ins Premium
5169
STD Ins Premium
5175
Leave Buyback
5199
Other Employee Benefits
5500
Contra - Salaries

TOTAL SALARIES & BENEFITS
Community Services
Summary
FY22-23
Audited

MATERIALS, SUPPLIES & SERVICES
6025
Third Party Administration
6040
Misc Bank Charges
6044
Credit Card Write-offs
6051
Toll Roads Expense
6052
Common Area Expenses
6053
City Events
6054
Recruitment Exp
6060
Instructional Services
6099
Professional Services
6130
Repair & Maint/Facilities
6131
Emergency Repairs
6134
Vehicle Repair & Maintenance
6139
Repair/Maint- Parks & Fields
6141
Repair/Maint- Park Lights
6146
Paint Supplies
6147
Janitorial Supplies
6165
Vehicle Rental
6170
Equipment & Tool Rental
6215
Telephone/Internet
6230
Printing & Binding
6235
Travel
Community Services
Summary
FY22-23
Audited
FY23-24
Audited730,00000
_
FY25-26 Proposed
155,000
110,500
-28.7%
124,593
156,869
-
1,155
-
1,200

0.0%
33,509
25,460
30,110
105,750
251.2%
-
-
-
-
5,000

0.0%
28,339
37,127
85,000
70,000
40,000
-42.9%
49,435
135,906
125,000
125,000
75,000
-40.0%
119,960
176,547
160,000
145,000
100,000
-31.0%
56,884
84,903
75,000
75,000
75,000

0.0%
6,350
11,300
5,000
6,000
7,000

16.7%
419,069
629,266
681,000
606,110
519,450
-14.3%
419,069
629,266
681,000
606,110
519,450
-14.3%-
658,689
845,338
930,800
930,800
908,000
-2.4%
898,504
978,228
884,800
826,400
884,800

7.1%
-
781
-
-
-

0.0%
36,882
74,112
45,000
55,000
61,000

10.9%
6,979
7,051
-
-
-

0.0%
6,250
3,875
7,800
4,000
4,000

0.0%
-
30,390
-
-
-

0.0%
374
21 -

0.0%
86,792
76,806
164,800
-
-

0.0%
-
402
2,400
2,400
1,700
-29.2%
6,996
6,046
4,700
-
-

0.0%
1,345
1,757
2,100
2,100
2,600

23.8%
-
-
3,700
-
-

0.0%
-
-
3,500
-
-

0.0%
23,503
28,342
13,800
13,800
13,000
-5.8%
35,413
40,909
8,500
8,500
7,700
-9.4%
59,111
82,565
91,300
91,300
99,100

8.5%
-
4,945
-
-
-

0.0%
12,474
8,509

0.0%
-
72 -
-

0.0%
40,489
164,800
183,800

11.5%
2,782
4,700
12,700
170.2%
(567)
-
-

0.0%
1,042
3,700
4,000

8.1%
638
-
3,500
2,600
-25.7%
-
2,200
2,200
15,800
618.2%
(72)
9,500
9,500
500
-94.7%
(78,809)
(53,832)
-
-
(52,864)

0.0%
1,754,503
2,180,628
2,174,900
2,122,700
2,148,436

1.2%
5,618
6,547
4,500
4,500
4,500

0.0%
3,976
5,327
3,500
3,500
3,500

0.0%
422
42 -
-
-

0.0%
-
152

0.0%
-
54 -
-
-

0.0%
3,879
908
-100.0%
-
64 -
-
-

0.0%
9,412
24,738
25,000
25,000
26,000

4.0%
92,864
104,179
100,200
102,951
74,200
-27.9%
432,413
98,667
178,000
177,255
160,000
-9.7%
-
-
-
-
5,000

0.0%
60 -
745
-
-100.0%
517,017
481,700
481,051
481,000

0.0%
17,191
33,500
33,500
25,000
-25.4%
43 -
-
-

0.0%
118
250
3,500
1299.5%
-
-
-
-
2,200

0.0%
-
15,472
191
-
-100.0%
351
-
-
-
-

0.0%
24,590
58,054
54,600
56,080
55,700
-0.7%
-
3,539
-
-
-

0.0%
288

PROPOSED BUDGET
FISCAL YEAR 2025-26
6245
6250
6255
6265
6270
6275
6290
6299
6301
6315
6320
6323
6325
6345
6350
6355
6360
6362
6365
6366
6399
6401
6845
6999
6364
6840
6855
Meetings & Conferences
Staff Training
Dues & Memberships
Entertainment Services
Excursions
Officiating
Dept. Contract Services
Other Purchased Services
Special Department Expenses
Office Supplies
Books & Periodicals
Photo Services & Supplies
Postage
Gasoline & Diesel Fuel
Small Tools/Equipment
Small Furniture & Fixture
Uniforms
Emergency Medical Supples
Computer Software
Web Based Service/Subcriptions
Other Supplies
Community Programs
Office Equipment
Other Expenditure

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
Computer Hardware
Machinery & Equipment
Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Community Services
Summary
FY22-23
FY23-24
FY25-26 Proposed
Audited
Audited1=241,50000
27,470
16,265
-
653
7,600
1063.9%
2,506
6,549
5,0
5,000
4,000
-20.0%
2,270
1,455
,700
4,700
4,500
-4.3%
12,015
17,047
22,205
52,000
134.2%
2,828
11,650
7,600
7,600
7,600

0.0%
4,284
4,284
4,500
4,500
4,500

0.0%
-
90,492
114,200
114,200
120,000

5.1%
45,554
79,744
114,100
106,845
106,500
-0.3%
69,083
74,016
112,700
89,877
-
-100.0%
7,545
3,148
8,400
5,574
2,200
-60.5%
-
-
-
-
35,000

0.0%
-
-
-
-
8,500

0.0%
15,291
10,583
16,000
16,000
10,000
-37.5%
-
1,549
-
-
-

0.0%
2,934
138
-
-

0.0%
900
732
-
326
1,700
421.1%
8,200
10,049
10,000
12,000
37,000
208.3%
-
-
-
-
500

0.0%
708
-
-
-
-

0.0%
402
1,657
2,000
3,141
-100.0%
6,567
5,227
-
399
-
-100.0%
43,772
61,454
5,000
10,000
152,400
1424.0%
2,372
-
-
-
-

0.0%
249
-
-
-
-

0.0%
824,598
1,251,182
1,306,700
1,288,950
1,394,600

8.2%
3,094
-
-
-
-

0.0%
-
36,203
26,000
29,050
-
-100.0%
6,756
1,461
5,750
950
5,750
505.3%
9,849
37,664
31,750
30,000
5,750
1 -80.8%
2,588,950
3,469,473
3,513,350
3,441,650
3,548,786

3.1%
(2,169,881)
(2,840,207)
(2,832,350)
(2,835,540)
(3,029,336)

6.8%
112
289

PROPOSED BUDGET
FISCAL YEAR 2025-26

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6840 Machinery & Equipment
6855 Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Community Services
Park Maintenance
104055
FY22-23

SALARIES & BENEFITS
5001
Salaries/Full-Time Regular
5015
Overtime
5020
Leave Accrual Payout
5022
Alternative H&W Payout
5099
Other Salaries & Wages
5105
Health Insurance Allocation
5110
Life Ins Allocation
5115
Dental Ins Allocation
5120
Optical Ins Allocation
5125
LTD Ins Allocation
5126
STD Ins Allocation
5135
Medicare
5145
Employer CalPERS Retire NC
5160
Emp Bnft/Insurance Premiums
5161
Health Insurance Premiums
5162
Dental Insurance Premiums
5164
Optical Insurance Premiums
5167
LTD Ins Premium
5169
STD Ins Premium
5199
Other Employee Benefits

TOTAL SALARIES & BENEFITS

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6840 Machinery & Equipment
6855 Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Community Services
Park Maintenance
104055
FY22-23

MATERIALS, SUPPLIES & SERVICES
6099
Professional Services
6130
Repair & Maint/Facilities
6131
Emergency Repairs
6134
Vehicle Repair & Maintenance
6139
Repair/Maint- Parks & Fields
6141
Repair/Maint- Park Lights
6147
Janitorial Supplies
6245
Meetings & Conferences
6250
StaffTraining
6255
Dues & Memberships
6290
Dept. Contract Services
6360
Uniforms
6399
Other Supplies

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6840 Machinery & Equipment
6855 Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Community Services
Park Maintenance
104055
FY22-23
FY23-24
FY25-26 Proposed
-
Audited
Audited
119,484222,300
222,300
209,300
-5.8%
30,188
-
23,500
25,000

6.4%
7,051
-
-
-

0.0%
-
2,800
1,750
1,500
-14.3%
21 -
-
-

0.0%
15,887
67,600
-
-

0.0%
78 700
700
500
-28.6%
943
1,500
-
-

0.0%
407
900
900
900

0.0%
-
1,000
-
-

0.0%
-
900
-
-

0.0%
2,288
3,300
3,300
3,100
-6.1%
14,838
27,800
27,800
26,400
-5.0%
17 -
-
-

0.0%
16,549
67,600
67,600

0.0%
895
1,500
3,600
140.0%
(203)
-
-

0.0%
143
1,000
800
-20.0%
88 -
900
500
-44.4%
(17)
200
200
100
-50.0%
208,659
329,000
351,450
339,300
-3.5%
-
10,000
10,000
10,000

0.0%
178,000
177,255
160,000
-9.7%
-
-
-
5,000

0.0%
60 -
745
-
-100.0%
689
481,700
481,051
481,000

0.0%
-
33,500
33,500
25,000
-25.4%
-
250
3,500
1299.5%
-
500

0.0%
500

0.0%
-
-
300

0.0%
-
114,200
114,200
120,000

5.1%
220
-
2,000
2,000

0.0%
-
-
399
-
-100.0%
-
970
817,400
819,400
807,800
-1.4%
-
26,000
28,800
-
-100.0%
5,750
950
5,750
505.3%
31,750
29,750
5,750
-80.7%
209,629
1,178,150
1,200,600
1,152,850
-4.0%
(209,629)
(1,178,150)
(1,200,600)
(1,152,850)
-4.0%
113
290

PROPOSED BUDGET
FISCAL YEAR 2025-26

TOTAL SALARIES & BENEFITS

SALARIES & BENEFITS
5001
Salaries/Full-Time Regular
5015
Overtime
5020
Leave Accrual Payout
5022
Alternative H&W Payout
5023
Signing Bonus Payout
5105
Health Insurance Allocation
5110
Life Ins Allocation
5115
Dental Ins Allocation
5120
Optical Ins Allocation
5125
LTD Ins Allocation
5126
STD Ins Allocation
5135
Medicare
5141
Employers' PARS/ARS
5145
Employer CalPERS Retire NC
5147
ICMA Defined Contribution Plan
5160
Emp Bnft/Insurance Premiums
5161
Health Insurance Premiums
5162
Dental Insurance Premiums
5164
Optical Insurance Premiums
5167
LTD Ins Premium
5169
STD Ins Premium
5175
Leave Buyback
5199
Other Employee Benefits
5500
Contra - Salaries

TOTAL SALARIES & BENEFITS

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware
6855 Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Community Services
Comm Svc Administration
104070
FY22-23

MATERIALS, SUPPLIES & SERVICES
6025
Third Party Administration
6099
Professional Services
6230
Printing & Binding
6235
Travel
6245
Meetings & Conferences
6255
Dues & Memberships
6301
Special Department Expenses
6315
Office Supplies
6325
Postage
6355
Small Furniture & Fixture
6365
Computer Software
6366
Web Based Service/Subcriptions
6401
Community Programs
6845
Office Equipment

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware
6855 Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Community Services
Comm Svc Administration
104070
FY22-23
FY23-24
FY25-26 Proposed
Audited
Audited
221,907
310,585257,100
257,100
255,000
-0.8%
(932)
1,971
-
8,000
8,000

0.0%
4,618
-
-
-

0.0%
750
375
900
1,250
1,500

20.0%
-
9,847
-
-
-

0.0%
12,133
12,311
17,400
-
-

0.0%
-
149
400
400
400

0.0%
1,154
943
400
-
-

0.0%
208
301
200
200
400
100.0%
-
-
700
-
-

0.0%
-
-
800
-
-

0.0%
3,284
4,775
3,800
3,800
3,700
-2.6%
4,895
6,584
8,500
8,500
7,700
-9.4%
12,727
23,065
19,800
19,800
25,700

29.8%
-
4,945
-
-
-

0.0%
19 -
-

0.0%
7,026
17,400
31,200

79.3%
500
400
2,100
425.0%
(101)
-
-

0.0%
443
700
1,100

57.1%
271
-
800
700
-12.5%
-
2,200
2,200
13,400
509.1%
(19)
9,000
9,000
100
-98.9%
(24,320)
-
-
-
-

0.0%
236,424
383,989
321,200
329,550
351,000

6.5%
276
-
-
-
-

0.0%
1,455
1,289
-
359
-
-100.0%
19,194
43,214
37,600
37,600
35,000
-6.9%
-
1,480
-
-
-

0.0%
5,885
1,442
-
-
5,000

0.0%
340
170
2,000
2,000
2,000

0.0%
454
-
-
-
-

0.0%
1,894
1,672
5,000
2,174
1,500
-31.0%
15,001
10,320
16,000
16,000
10,000
-37.5%
-
-
-
326
500

53.3%
459
-
-
-
-

0.0%
228
582
2,000
3,141
-
-100.0%
-
26 -
-
3,600

0.0%
109
-
-
-
-

0.0%
45,295
60,195
62,600
61,600
57,600
-6.5%
97 -
-
-

0.0%
2,761

0.0%
2,859
-
-

0.0%
284,577
444,184
383,800
391,150
408,600

4.5%
(284,577)
(444,184)
(383,800)
(391,150)
(408,600)

4.5%
114
291

PROPOSED BUDGET
FISCAL YEAR 2025-26
Total Revenues

GRAND TOTAL RESOURCES

TOTAL SALARIES & BENEFITS

SALARIES & BENEFITS
5001
Salaries/Full-Time Regular
5005
Salaries/Part-Time
5010
Salaries/Temporary Employees
5015
Overtime
5020
Leave Accrual Payout
5022
Alternative H&W Payout
5023
Signing Bonus Payout
5099
Other Salaries & Wages
5105
Health Insurance Allocation
5110
Life Ins Allocation
5115
Dental Ins Allocation
5120
Optical Ins Allocation
5125
LTD Ins Allocation
5126
STD Ins Allocation
5135
Medicare
5141
Employers' PARS/ARS
5145
Employer CalPERS Retire NC
5159
Employee Medical Opt Out Plan
5160
Emp Bnft/Insurance Premiums
5161
Health Insurance Premiums
5162
Dental Insurance Premiums
5164
Optical Insurance Premiums
5167
LTD Ins Premium
5169
STD Ins Premium
5199
Other Employee Benefits
5500
Contra - Salaries

TOTAL SALARIES & BENEFITS
Community Services
Comm Svc/Recreation Svc
104071
FY22-23

MATERIALS, SUPPLIES & SERVICES
6025
Third Party Administration
6040
Misc Bank Charges
6044
Credit Card Write-offs
6051
Toll Roads Expense
6053
City Events
6054
Recruitment Exp
6060
Instructional Services
6099
Professional Services
6130
Repair & Maint/Facilities
6139
Repair/Maint- Parks & Fields
6146
Paint Supplies
6215
Telephone/Internet
6230
Printing & Binding
6235
Travel
6245
Meetings & Conferences
6250
Staff Training
6255
Dues & Memberships
6270
Excursions
6275
Officiating
6299
Other Purchased Services
6301
Special Department Expenses
6315
Office Supplies
Community Services
Comm Svc/Recreation Svc
104071
FY22-23
FY23-24
FY25-26 Proposed
-
Audited
Audited
124,593
156,869165,000
155,000
110,000
-29.0%
-
1,155
-
-
1,000

0.0%
85 290
500
-
-100.0%
-
-
5,000

0.0%
(2,718)
(908)
-
-

0.0%
49,435
135,906
125,000
125,000
75,000
-40.0%
119,960
176,547
160,000
145,000
100,000
-31.0%
56,884
84,903
75,000
75,000
75,000

0.0%
6,200
10,300
5,000
-
5,000

0.0%
354,438
565,061
530,000
500,500
371,000
-25.9%
354,438
565,061
530,000
500,500
371,000
-25.9%
399,964
340,570
387,100
387,100
394,200

1.8%
695,836
851,038
687,500
661,200
742,200

12.3%
-
781
-
-
-

0.0%
28,901
35,119
30,000
20,000
25,500

27.5%
2,361
-
-
-
-

0.0%
5,250
2,250
2,800
750
800

6.7%
-
17,507
-
-
-

0.0%
374
-
-

0.0%
70,027
34,488
71,100
-
-

0.0%
-
144
1,100
1,100
800
-27.3%
5,733
3,258
2,600
-
-

0.0%
1,082
854
900
900
1,200

33.3%
-
-
1,700
-
-

0.0%
-
-
1,500
-
-

0.0%
16,601
18,197
5,700
5,700
5,800

1.8%
24,189
29,998
-
-
-

0.0%
41,099
36,742
38,700
38,700
43,000

11.1%
12,474
8,509
-
-
-

0.0%
-
32 -
-

0.0%
13,682
71,100
76,300

7.3%
1,297
2,600
6,800
161.5%
(230)
-
-

0.0%
381
1,700
1,900

11.8%
233
-
1,500
1,200
-20.0%
(32)
200
200
200

0.0%
(21,000)
(53,832)
-
-
-

0.0%
1,282,891
1,340,985
1,230,900
1,192,550
1,299,900

9.0%
5,343
6,547
4,500
4,500
4,500

0.0%
3,976
5,327
3,500
3,500
3,500

0.0%
422
42 -
-
-

0.0%
-
152
-

0.0%
3,879
908
-100.0%
-
64 -
-

0.0%
9,412
24,738
25,000
25,000
26,000

4.0%
72,695
58,669
49,700
51,292
20,200
-60.6%
432,413
2,179
-
-
-

0.0%
-
98 0.0%
-
43 0.0%
351
-
-
-
-

0.0%
4,296
4,438
4,700
4,700
1,800
-61.7%
-
2,059
-
-
-

0.0%
21,356
13,384
-
653
2,100
221.6%
2,506
6,549
5,000
5,000
3,500
-30.0%
1,930
1,285
2,700
2,700
2,200
-18.5%
2,828
11,650
7,600
7,600
7,600

0.0%
4,284
4,284
4,500
4,500
4,500

0.0%
23,987
21,344
31,500
26,525
16,200
-38.9%
49,278
43,916
71,400
56,532
-
-100.0%
3,764
346
-
-

0.0%
115
292

PROPOSED BUDGET
FISCAL YEAR 2025-26
6325
Postage
6345
Gasoline & Diesel Fuel
6350
Small Tools/Equipment
6355
Small Furniture & Fixture
6360
Uniforms
6362
Emergency Medical Supples
6365
Computer Software
6366
Web Based Service/Subcriptions
6399
Other Supplies
6401
Community Programs
6845
Office Equipment
6999
Other Expenditure

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware
6855 Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Community Services
Comm Svc/Recreation Svc
104071
FY22-23
FY23-24
FY25-26 Proposed
-
Audited
Audited
290
143

0.0%
-
464

0.0%
2,830
138
-

0.0%
729
732
-
-
200

0.0%
8,200
9,833
10,000
10,000
11,000

10.0%
-
-
-
-
500

0.0%
249
-
-

0.0%
174
1,075

0.0%
6,508
4,907
-
-

0.0%
24,468
32,951
5,000
50,700
914.0%
1,778
-
-
-

0.0%
249
-
-
-
-

0.0%
684,315
261,237
220,100
208,409
154,500
-25.9%
2,374
-
-
-
-

0.0%
3,549

0.0%
5,923
-
-

0.0%
1,973,129
1,602,222
1,451,000
1,400,959
1,454,400

3.8%
(1,618,691)
(1,037,162)
(921,000)
(900,459)
(1,083,400)

20.3%
116
293

PROPOSED BUDGET
FISCAL YEAR 2025-26
Total Revenues

GRAND TOTAL RESOURCES
Revenues
4340
Recreation Programs
4341
Excursions
4342
Special Events
4705
Donations & Contributions
Total Revenues

GRAND TOTAL RESOURCES

TOTAL SALARIES & BENEFITS

SALARIES & BENEFITS
5001
Salaries/Full-Time Regular
5005
Salaries/Part-Time
5015
Overtime
5022
Alternative H&W Payout
5105
Health Insurance Allocation
5110
Life Ins Allocation
5115
Dental Ins Allocation
5120
Optical Ins Allocation
5125
LTD Ins Allocation
5126
STD Ins Allocation
5135
Medicare
5141
Employers' PARS/ARS
5145
Employer CalPERS Retire NC
5160
Emp Bnft/Insurance Premiums
5161
Health Insurance Premiums
5162
Dental Insurance Premiums
5164
Optical Insurance Premiums
5167
LTD Ins Premium
5169
STD Ins Premium
5175
Leave Buyback
5199
Other Employee Benefits
5500
Contra - Salaries

TOTAL SALARIES & BENEFITS

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware
6855 Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Community Services
Neighborhood Services
104072
FY22-23

MATERIALS, SUPPLIES & SERVICES
6052
Common Area Expenses
6245
Meetings & Conferences
6299
Other Purchased Services
6301
Special Department Expenses
6315
Office Supplies
6355
Small Furniture & Fixture
6399
Other Supplies
6401
Community Programs
6845
Office Equipment

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware
6855 Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Community Services
Neighborhood Services
104072
FY22-23
FY23-24
FY25-26 Proposed
-
Audited
Audited
500

0.0%
200

0.0%
-
-
750

0.0%
-
1,000
5,000
1,500
-70.0%
1,000
5,000
2,950
-41.0%
-
1,000
-
5,000
2,950
-41.0%
35,210
51,293
64,300
64,300
49,500
-23.0%
104,228
68,241
94,600
73,600
75,000

1.9%
8,775
3,719
10,000
3,500
2,500
-28.6%
250
-
1,300
250
200
-20.0%
4,632
5,434
8,700
-
-

0.0%
-
31 200
200
-100.0%
110
313
200
-
-

0.0%
55 88
100
100
100

0.0%
-
-
300
-
-

0.0%
2,156
1,789
1,000
1,000
400
-60.0%
2,647
2,116
-
-
-

0.0%
5,143
4,984
5,000
5,000
4,000
-20.0%
-
5 -
-
-

0.0%
3,233
8,700
8,700

0.0%
89 200
200

0.0%
(34)
-
-

0.0%
75 300
200
-33.3%
46 300
200
-33.3%
-
-
-
2,400

0.0%
(5)
100
100
100

0.0%
(33,489)
-
-
-
(21,000)

0.0%
129,716
141,420
186,100
157,550
122,500
-22.2%
-
54 -
-
-

0.0%
-
211
-
-
-

0.0%
532
-
2,000
2,000
4,300
115.0%
1,202
2,936
3,000
3,000
-
-100.0%
849
1,051
2,500
2,500
500
-80.0%
171
-
-
-
1,000

0.0%
24 -
-

0.0%
3,271
5,074
6,000

0.0%
485
-
-
-
-

0.0%
6,533
9,326
7,500
7,500
11,800

57.3%
622
-
-
-

0.0%
445

0.0%
1,067
-
-

0.0%
137,316
150,746
193,600
165,050
134,300
-18.6%
(137,316)
(149,746)
(193,600)
(160,050)
(131,350)
-17.9%
117
294

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4342 Special Events
4346 Festival Revenue
Total Revenues

GRAND TOTAL RESOURCES

SALARIES & BENEFITS
5005 Salaries/Part-Time

TOTAL SALARIES & BENEFITS

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Community Services
Tamale Festival
104073
FY22-23

MATERIALS, SUPPLIES & SERVICES
6099
Professional Services
6170
Equipment & Tool Rental
6230
Printing & Binding
6265
Entertainment Services
6299
Other Purchased Services
6301
Special Department Expenses
6401
Community Programs

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Community Services
Tamale Festival
104073
FY22-23
FY23-24
FY25-26 Proposed
-
Audited
Audited
El
(915)
30,000
-
35,000

0.0%
-
45,000
30,000
-
-100.0%
(915)
75,000
30,000
35,000

16.7%
(915)
75,000
30,000
35,000

16.7%
-
7,600
-
-

0.0%
-
7,600
-
-

0.0%
13,669
11,500
12,300
15,000

22.0%
15,472
-
191
-
-100.0%
1,095
1,500
2,980
3,000

0.7%
250
4,000
4,000
5,000

25.0%
12,530
28,000
25,720
24,000
-6.7%
932
2,000
2,000
-
-100.0%
-
-
-
2,500

0.0%
43,948
47,000
47,191
49,500

4.9%
43,948
54,600
47,191
49,500

4.9%
(44,863)
20,400
(17,191)
(14,500)
-15.7%
118
295

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4340 Recreation Programs
Total Revenues

GRAND TOTAL RESOURCES

SALARIES & BENEFITS
5005 Salaries/Part-Time

TOTAL SALARIES & BENEFITS

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Community Services
Summer Programs
104074
FY22-23

MATERIALS, SUPPLIES & SERVICES
6099
Professional Services
6230
Printing & Binding
6265
Entertainment Services
6299
Other Purchased Services
6301
Special Department Expenses
6401
Community Programs

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Community Services
Summer Programs
104074
FY22-23
FY23-24
FY25-26 Proposed
-
Audited
Audited
36,000

0.0%
36,000

0.0%
36,000
-

0.0%
9,500

0.0%
9,500
-

0.0%
-
2,000

0.0%
-
-
-
900

0.0%
12,015
16,797
17,500
18,205
20,000

9.9%
6,800
9,500
8,500
8,500
18,000
111.8%
172
785
2,000
(3,705)
-
-100.0%
-
6,130
5,000
5,000
11,000
120.0%
18,987
33,212
33,000
28,000
51,900

85.4%
18,987
33,212
42,500
28,000
51,900

85.4%
(18,987)
(33,212)
(6,500)
(28,000)
(51,900)

85.4%
119
296

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4342 Special Events
Total Revenues

GRAND TOTAL RESOURCES

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Community Services
Centennial
104075
FY22-23

MATERIALS, SUPPLIES & SERVICES
6099
Professional Services
6230
Printing & Binding
6265
Entertainment Services
6299
Other Purchased Services
6320
Books & Periodicals
6323
Photo Services & Supplies
6360
Uniforms
6401
Community Programs

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Community Services
Centennial
104075
FY22-23
FY23-24
FY25-26 Proposed
-
Audited
Audited
33,424
26,085
-
29,610
70,000
136.4%
33,424
26,085
-
29,610
70,000
136.4%
33,424
26,085
-
29,610
70,000
136.4%
-
-
-
12,000

0.0%
7,500

0.0%
15,000

0.0%
7,500

0.0%
35,000

0.0%
8,500

0.0%
-
-
24,000

0.0%
1,614
824
15,500

0.0%
1,614
824
125,000

0.0%
1,614
824
-
125,000

0.0%
31,810
25,261
29,610
(55,000)
-285.7%
120
297

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4346 Festival Revenue
Total Revenues

GRAND TOTAL RESOURCES

TOTAL SALARIES & BENEFITS

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

TOTAL SALARIES & BENEFITS

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Community Services
Heritage Festival
104078
FY22-23

MATERIALS, SUPPLIES & SERVICES
6099
Professional Services
6165
Vehicle Rental
6230
Printing & Binding
6245
Meetings & Conferences
6265
Entertainment Services
6299
Other Purchased Services
6301
Special Department Expenses
6315
Office Supplies
6325
Postage
6401
Community Programs

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Community Services
Heritage Festival
104078
FY22-23
FY23-24
FY25-26 Proposed
-
Audited
Audited
31,057
38,035
40,000
40,000
40,000

0.0%
31,057
38,035
40,000
40,000
40,000

0.0%
272
-
-
-
-

0.0%
17,263
48 18,000

0.0%
254
1 -

0.0%
637
1 0.0%
14 5
-

0.0%
18,440
55 18,000
-
-

0.0%
18,714
24,231
29,000
29,000
15,000
-48.3%
-
-
-
-
2,200

0.0%
1,101
9,307
10,800
10,800
7,500
-30.6%
229
1,228
-
-
-

0.0%
-
-
-
-
12,000

0.0%
14,236
35,470
41,900
41,900
34,000
-18.9%
15,112
19,881
22,300
22,300
-
-100.0%
929
79 900
900
-100.0%
-
119
-
-
-

0.0%
5,646
5,533
-
-
18,000

0.0%
55,966
95,847
104,900
104,900
88,700
-15.4%
74,406
95,902
122,900
104,900
88,700
-15.4%
(43,349)
(57,867)
(82,900)
(64,900)
(48,700)
-25.0%
121
298

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4705 Donations & Contributions
Total Revenues

GRAND TOTAL RESOURCES

TOTAL SALARIES & BENEFITS

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

TOTAL SALARIES & BENEFITS

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6840 Machinery & Equipment

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Community Services
Senior Services
104079
FY22-23

MATERIALS, SUPPLIES & SERVICES
6299
Other Purchased Services
6301
Special Department Expenses
6315
Office Supplies
6350
Small Tools/Equipment
6399
Other Supplies
6401
Community Programs

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6840 Machinery & Equipment

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Community Services
Senior Services
104079
FY22-23
FY23-24
FY25-26 Proposed
-
Audited
Audited
150
-
-
1,000
500
-50.0%
150
-
-
1,000
500
-50.0%
150
-
-
1,000
500
-50.09/
6 4
-
-
-

0.0%
81,178
58,901
67,600
91,600
67,600
-26.2%
1,177
854
-
-
-

0.0%
3,045
2,209

0.0%
-
-
-
-
(31,864)

0.0%
85,405
61,969
67,600
91,600
35,736
-61.0%
-
900
2,200
2,200
2,500

13.6%
2,866
5,329
12,000
9,750
-
-100.0%
109
-
-
-
200

0.0%
105
-
-

0.0%
36 320
-

0.0%
8,773
10,916
-
-
45,100

0.0%
11,888
17,465
14,200
11,950
47,800
300.0%
-
-
-
250
-
-100.0%
-
-
-
250
-
-100.0%
97,293
79,433
81,800
103,800
83,536
-19.5%
(97,143)
(79,433)
(81,800)
(102,800)
(83,036)
-19.2%
122
299

PLACENTIA
Rich Heritage, Bright Future

DEVELOPMENT SERVICES

DEPARTMENT
40 General Fund Budget
FISCAL YEAR 2025-26
300
123

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

Planning Division
The Planning Division provides current
and advanced planning needs. Current
planning coordinates project review
with other departments and public
-
agencies as well as processes and
makes recommendations to the �.'.

Planning Commission and City Council
on various discretionary applications
r f
including, but not limited to General � .•
Plan Amendments, Zone Changes, h
Tentative Maps, Development Plan
Reviews for residential, commercial,
and industrial projects, Use Permits and Variances. In addition, current planning evaluates all development proposals for compliance with the California Environmental Quality Act (CEQA) and City Environmental Guidelines. Advanced Planning provides long range land planning and zoning services including the maintenance and updating of the City's General Plan, Specific Plans, and other visioning documents.

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

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

Inspection Services conducts field inspections of projects under construction to verify compliance with Building, Plumbing and Electrical codes and ensures that projects are constructed according to approved plans. Building Inspectors also issue Stop Work Notices for active construction projects that do not have appropriate City permits.
301
124

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

Economic Development
Department
Staff
assists
Administration
with
Economic
Development
efforts,
including
attendance at
relevant
Economic
Development
events.

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

Accomplishments
✓ Rebranded Economic Development City Booth and Materials and attended SoCal ICSC show
✓ Continued Old Town Facade Improvement Program funded by CDBG ✓ Worked with Chamber and Old Town Merchants to examine other "new" events in Old Town, resulting in Old Town CFD establishment. BID in final analysis ✓ Completed new Chamber of Commerce Lease and MOU and successfully moved them into Old City Hall property
✓ Chick-Fil-A restaurant at Alta Vista/Rose is under construction ✓ Completed process for Baker Street affordable housing RFP ✓ Toll Brothers on Alta Vista has 100 homes under construction ✓ Adopted expanded Development Impact Fee schedule to specifically include PFLSD along with PD and Animal Control, and updated the TOP sewer impact fee along with other annual adjustments
✓ Utilizing new Outdoor Dining Program Permitting, facilitated three new Administrative Use Permits for businesses that requested outdoor dining post Covid, two of those Use Permit applicants received additional CDBG funding City secured 302
125

DEVELOPMENT SERVICES
✓ Adopted key Zoning Code Amendment (Ordinance) and General Plan Amendment to expand the TOD zone
✓ Implemented citywide Permit Tracking Software with online public portal ✓ Initiated records scanning project for DSD and for all departments to utilize. Active scanning and file naming convention is underway. Will streamline records/searches for all properties in the City
✓ Attracted Dollar Tree
Goals
A#goals support the City's Strategic Plan Goals to "Ensure Long -Term Fiscal Sustainability'; "Promote Community & Economic Development", 'Implement Public Infrastructure to Meet Community Needs,' and 'Improve City Beautification':
➢ Finish Chapman Corridor Revitalization Plan and Rezoning/General Plan Amendment ➢ Finish establishment of BID for Old Town
➢ Achieve State -certified 6th Cycle Housing Element
➢ Issue final Certificate of Occupancy to Santa Angelina Senior Housing development and coordinate a grand opening of the 6S units of senior housing and new parish hall ➢ Complete TOD Zone Expansion, Zoning Code Amendment and General Plan Amendment Phase 3 rezoning effort Element
➢ Complete miscellaneous rezoning efforts related to latest General Plan update(s) ➢ Finish entitlement and DBOM amendment for billboard #4 adjacent to the 91 Freeway ➢ Continue to work with developer on 777 W. Orangethorpe entitlement process ➢ Continue Economic Development efforts to maximize revenue utilizing land use (hotels, sales tax, etc.)
➢ Conduct Vision Casting and Master Planning process with City Council regarding potential establishment of Orangethorpe 2026 Plan and Hotel District ➢ Finalize and Present options to City Council to determine future of Santa Fe Avenue ➢ Continue to initiate key Zoning Code Amendments to modernize Zoning Code such as:
o Updated Property Maintenance Standards
o Updated CEQA Guidelines
o Citywide Architectural Design Review Guidelines
➢ Work with developer to construct Chick Fil A on the SEC of Alta Vista/Rose ➢ Finish entitlement process and DDA for Baker Street affordable housing development ➢ Provide assistance and seek funding solutions for USA properties development 303
126

PROPOSED BUDGET
FISCAL YEAR 2025-26
Total Revenues

GRAND TOTAL RESOURCES
Revenues
4101
Business License Fees
4160
Building Permits
4161
Banner Permits
4162
Plumbing Permits
4163
Fire Plan Check/Permit
4164
Electrical Permits
4165
Building Plan Check
4166
Heat/Ventilation Air Cond
4168
Swimming Pool Permits
4169
Waived Banner Permit Fees
4198
City Projct Permits Contra -Rev
4305
Planning Division Fees
4308
Dedicated Inspector Fee
4315
Landscape Review Fees
4364
Sanitation Collect Fees
4380
Business Site Insp Fee
4411
Administrative Citations
4710
Reimbursements/Other Revenue
Total Revenues

GRAND TOTAL RESOURCES

TOTAL SALARIES & BENEFITS

SALARIES & BENEFITS
5001
Salaries/Full-Time Regular
5005
Salaries/Part-Time
5015
Overtime
5020
Leave Accrual Payout
5022
Alternative H&W Payout
5023
Signing Bonus Payout
5105
Health Insurance Allocation
5110
Life Ins Allocation
5115
Dental Ins Allocation
5120
Optical Ins Allocation
5125
LTD Ins Allocation
5126
STD Ins Allocation
5135
Medicare
5141
Employers' PARS/ARS
5145
Employer CalPERS Retire NC
5147
ICMA Defined Contribution Plan
5159
Employee Medical Opt Out Plan
5160
Emp Bnft/Insurance Premiums
5161
Health Insurance Premiums
5162
Dental Insurance Premiums
5163
Life Insurance Premiums
5164
Optical Insurance Premiums
5167
LTD Ins Premium
5169
STD Ins Premium
5175
Leave Buyback
5199
Other Employee Benefits
5500
Contra - Salaries

TOTAL SALARIES & BENEFITS
Development Services
Summary
FY22-23
Audited

MATERIALS, SUPPLIES & SERVICES
6005
Legal Services
6045
Building Inspection Services
6047
Landscape Review Expense
6050
Fire Plan Check Services
6099
Professional Services
6136
Software Maintenance
6230
Printing & Binding
6235
Travel
6245
Meetings & Conferences
6250
StaffTraining
6255
Dues & Memberships
6290
Dept. Contract Services
6301
Special Department Expenses
Development Services
Summary
FY22-23
Audited
FY23-24
Audited
FY25-26 Proposed
-

0.0%
69 764,782
802,2607815,000
815,000
839,450

3.0%
350
175350
350
-
-100.0%
105,687
93,642
94,500
114,500
117,935

3.0%
63,031
-
-
-
-

0.0%
128,204
159,399
141,750
216,750
223,253

3.0%
-
-
-
-
100,000

0.0%
103,855
113,037
126,000
226,000
232,780

3.0%
40,742
50,500
55,000
55,000
56,650

3.0%
(13,046)
-
-
-
-

0.0%
-
(75,132)
-
-
-

0.0%
250,364
280,726
290,000
304,500
313,635

3.0%
-
-
-
-
140,000

0.0%
2,820
18,897
20,000
20,000
20,600

3.0%
25,632
15,043
25,000
25,000
35,000

40.0%
6,400
10,299
9,450
9,450
9,450

0.0%
121,103
156,358
125,000
140,000
144,200

3.0%
13,003
15,000
-
-
-

0.0%
1,612,996
1,640,203
1,702,050
1,926,550
2,232,953

15.9%
1,612,996
1,640,203
1,702,050
1,926,550
2,232,953

15.9%
823,243
919,462
1,106,100
1,106,100
1,181,200

6.8%
71,466
50,419
50,000
50,000
53,000

6.0%
1,497
1,715
500
500
1,000
100.0%
11,153
-
-
-
-

0.0%
6,013
4,000
10,300
5,250
6,100

16.2%
-
35,905
-
-
-

0.0%
107,841
75,614
147,400
-
-

0.0%
-
429
3,000
3,000
2,000
-33.3%
10,900
7,835
7,600
-
-

0.0%
2,018
2,121
2,200
2,200
2,700

22.7%
-
-
4,400
-
-

0.0%
-
-
4,200
-
-

0.0%
13,797
15,386
16,100
16,100
17,300

7.5%
7,127
8,519
8,700
8,700
8,700

0.0%
60,879
65,886
85,100
85,100
104,100

22.3%
-
3,523
-
-
-

0.0%
26,512
17,232
26,500
26,500
-100.0%
-
71 -
-
-

0.0%
33,427
147,400
138,800
-5.8%
3,232
7,600
13,400

76.3%
(115)
-
-

0.0%
(618)
-
-

0.0%
1,206
4,400
4,700

6.8%
-
738
-
4,200
3,000
-28.6%
11,175
27,481
28,600
28,600
30,600

7.0%
-
(71)
12,600
12,600
400
-96.8%
(36,326)
(35,888)
-
-
(35,888)

0.0%
1,117,294
1,237,509
1,513,300
1,508,250
1,531,112

1.5%
-
6,722
-
-
-

0.0%
-
-
-
-
100,000

0.0%
2,820
13,270
15,000
15,000
14,000
-6.7%
49,464
9,230
-
-
-

0.0%
65,302
21,451
25,050
15,243
48,000
214.9%
7,454
-
-
-
-

0.0%
305
-

0.0%
1,485
10,305
-
-
-

0.0%
14,337
17,914
7,000
7,000
10,000

42.9%
464
1,329
1,300
1,800
1,900

5.6%
2,773
4,553
650
1,050
1,890

80.0%
454,181
488,076
213,000
379,808
240,200
-36.8%
-
91 -
-
-

0.0%
127
304

PROPOSED BUDGET
FISCAL YEAR 2025-26
6315
Office Supplies
6320
Books & Periodicals
6325
Postage
6350
Small Tools/Equipment
6355
Small Furniture & Fixture
6360
Uniforms
6361
Personal Protection Equipment
6363
Resident Vehicle Rebate Prog
6366
Web Based Service/Subcriptions
6421
Pass -Through Waived Permit Fee
600

TOTAL MATERIALS, SUPPLIES & SERVICES
1,600

CIP & EQUIPMENT
6364
Computer Hardware

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Development Services
Summary
FY22-23
Audited
FY23-24
Audited
FY25-26 Proposed
3,265
8,758
2,500
4,000
4,350

8.7%
1,558
-
600
600
1,600
166.7%
27 11
100
100
600
500.0%
168
-
200
200
-
-100.0%
-
64 -
-
200

0.0%
560
2,849
1,750
1,750
1,500
-14.3%
974
-
2,000
600
-
-100.0%
42,500
-
-

0.0%
320

0.0%
82 -
-
-
-

0.0%
648,038
584,624
269,150
427,150
424,240
-0.7%
12 -
-
-
-

0.0%
12 -
-
-
-

0.0%
1,765,344
1,822,133
1,782,450
1,935,400
1,955,352

1.0%
(152,348)
(181,930)
(80,400)
(8,850)
277,601
-3236.7%
128
305

PROPOSED BUDGET
FISCAL YEAR 2025-26

GRAND TOTAL RESOURCES
Revenues
4169
Waived Banner Permit Fees
4305
Planning Division Fees
4315
Landscape Review Fees
4380
Business Site Insp Fee
4710
Reimbursements/Other Revenue
5023
Total Revenues

GRAND TOTAL RESOURCES

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Development Services
Planning
102531
FY22-23

SALARIES & BENEFITS
5001
Salaries/Full-Time Regular
5005
Salaries/Part-Time
5015
Overtime
5020
Leave Accrual Payout
5022
Alternative H&W Payout
5023
Signing Bonus Payout
5105
Health Insurance Allocation
5110
Life Ins Allocation
5115
Dental Ins Allocation
5120
Optical Ins Allocation
5125
LTD Ins Allocation
5126
STD Ins Allocation
5135
Medicare
5141
Employers' PARS/ARS
5145
Employer CalPERS Retire NC
5159
Employee Medical Opt Out Plan
5160
Emp Bnft/Insurance Premiums
5161
Health Insurance Premiums
5162
Dental Insurance Premiums
5163
Life Insurance Premiums
5164
Optical Insurance Premiums
5167
LTD Ins Premium
5169
STD Ins Premium
5175
Leave Buyback
5199
Other Employee Benefits

TOTAL SALARIES & BENEFITS

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Development Services
Planning
102531
FY22-23

MATERIALS, SUPPLIES & SERVICES
6005
Legal Services
6047
Landscape Review Expense
6099
Professional Services
6235
Travel
6245
Meetings & Conferences
6250
Staff Training
6255
Dues & Memberships
6301
Special Department Expenses
6315
Office Supplies
6325
Postage
6355
Small Furniture & Fixture
6360
Uniforms

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Development Services
Planning
102531
FY22-23
FY23-24
FY25-26 Proposed
-
Audited
Audited
(7,880)
-
-
-
-

0.0%
250,364
280,726
290,000
304,500
313,635

3.0%
2,820
18,897
20,000
20,000
20,600

3.0%
80 -
-
-
-

0.0%
13,000
15,000
-
-
-

0.0%
258,384
314,623
310,000
324,500
334,235

3.0%
258,384
314,623
310,000
324,500
334,235

3.0%
555,858
556,084
765,000
765,000
383,900
-49.8%
12,053
8,976
15,000
15,000
15,000

0.0%
642
370
500
500
500

0.0%
9,059
-
-
-
-

0.0%
4,250
3,500
6,000
2,500
2,300
-8.0%
-
28,858
-
-
-

0.0%
63,109
49,903
93,600
-
-

0.0%
-
176
1,900
1,900
800
-57.9%
6,597
5,458
4,500
-
-

0.0%
1,184
1,301
1,300
1,300
1,200
-7.7%
-
-
2,700
-
-

0.0%
-
-
2,700
-
-

0.0%
8,829
9,234
11,100
11,100
5,600
-49.5%
5,969
4,279
8,700
8,700
-
-100.0%
37,200
38,829
58,800
58,800
33,200
-43.5%
15,428
11,909
16,900
16,900
-
-100.0%
-
27 -
-
-

0.0%
15,666
93,600
67,600
-27.8%
1,406
4,500
6,200

37.8%
(115)
-
-

0.0%
(269)
-
-

0.0%
448
2,700
1,800
-33.3%
-
274
-
2,700
1,100
-59.3%
11,175
27,481
28,600
28,600
15,800
-44.8%
-
(27)
11,400
11,400
100
-99.1%
731,353
763,768
1,028,700
1,025,200
535,100
-47.8%
-
6,722
-
-
-

0.0%
2,820
13,270
15,000
15,000
14,000
-6.7%
58,445
26,083
24,950
15,143
20,000

32.1%
-
3,620
-
-
-

0.0%
3,893
8,541
5,000
5,000
-
-100.0%
-
595
500
500
500

0.0%
1,625
3,466
650
1,050
1,300

23.8%
-
(16)
-
-
-

0.0%
634
4,407
1,500
3,000
2,500
-16.7%
-
11 100
100
100

0.0%
64 -
-
200

0.0%
-
67 250
250
-
-100.0%
67,417
66,830
47,950
40,043
38,600
-3.6%
12 -
-

0.0%
12 -
-
-
-

0.0%
798,783
830,598
1,076,650
1,065,243
573,700
-46.1%
(540,399)
(515,974)
(766,650)
(740,743)
(239,465)
-67.7%
129
306

PROPOSED BUDGET
FISCAL YEAR 2025-26

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Development Services
Building & Safety
102532
FY22-23
Revenues
4101
Business License Fees
4160
Building Permits
4161
Banner Permits
4162
Plumbing Permits
4163
Fire Plan Check/Permit
4164
Electrical Permits
4165
Building Plan Check
4166
Heat/Ventilation Air Cond
4168
Swimming Pool Permits
4169
Waived Banner Permit Fees
4198
City Projct Permits Contra -Rev
4308
Dedicated Inspector Fee
4364
Sanitation Collect Fees
4380
Business Site Insp Fee
4710
Reimbursements/Other Revenue
5161
Total Revenues
5162

GRAND TOTAL RESOURCES

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Development Services
Building & Safety
102532
FY22-23

SALARIES & BENEFITS
5001
Salaries/Full-Time Regular
5015
Overtime
5020
Leave Accrual Payout
5022
Alternative H&W Payout
5023
Signing Bonus Payout
5105
Health Insurance Allocation
5110
Life Ins Allocation
5115
Dental Ins Allocation
5120
Optical Ins Allocation
5125
LTD Ins Allocation
5126
STD Ins Allocation
5135
Medicare
5145
Employer CalPERS Retire NC
5159
Employee Medical Opt Out Plan
5160
Emp Bnft/Insurance Premiums
5161
Health Insurance Premiums
5162
Dental Insurance Premiums
5164
Optical Insurance Premiums
5167
LTD Ins Premium
5169
STD Ins Premium
5199
Other Employee Benefits
141,750

TOTAL SALARIES & BENEFITS

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Development Services
Building & Safety
102532
FY22-23

MATERIALS, SUPPLIES & SERVICES
6045
Building Inspection Services
6050
Fire Plan Check Services
6136
Software Maintenance
6245
Meetings & Conferences
6250
Staff Training
6255
Dues & Memberships
6290
Dept. Contract Services
6315
Office Supplies
6320
Books & Periodicals
6421
Pass -Through Waived Permit Fee

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Development Services
Building & Safety
102532
FY22-23
FY23-24
FY25-26 Proposed
-
Audited
Audited
69 --
-
-

0.0%
764,782
802,260
815,000
815,000
839,450

3.0%
350
175
350
350
-
-100.0%
105,687
93,642
94,500
114,500
117,935

3.0%
63,031
-
-
-
-

0.0%
128,204
159,399
141,750
216,750
223,253

3.0%
-
-
-
-
100,000

0.0%
103,855
113,037
126,000
226,000
232,780

3.0%
40,742
50,500
55,000
55,000
56,650

3.0%
(5,166)
-
-
-
-

0.0%
(75,132)
-

0.0%
-
-
-
-
140,000

0.0%
25,632
15,043
25,000
25,000
35,000

40.0%
6,320
10,299
9,450
9,450
9,450

0.0%
3 -
-
-
-

0.0%
1,233,509
1,169,222
1,267,050
1,462,050
1,754,518

20.0%
1,233,509
1,169,222
1,267,050
1,462,050
1,754,518

20.0%
37,441
133,983
185,100
185,100
355,500

92.1%
-
390
-
-
500

0.0%
480
-
-
-
-

0.0%
500
250
2,800
750
1,800
140.0%
-
2,803
-
-
-

0.0%
9,222
8,993
31,200
-
-

0.0%
-
89 600
600
500
-16.7%
2,055
1,176
2,000
-
-

0.0%
368
341
500
500
600

20.0%
-
-
900
-
-

0.0%
-
-
800
-
-

0.0%
658
2,047
2,700
2,700
5,200

92.6%
2,786
10,176
14,300
14,300
35,600
149.0%
7,392
3,400
4,800
4,800
-
-100.0%
-
20 -
-
-

0.0%
7,581
31,200
31,200

0.0%
698
2,000
2,900

45.0%
(124)
-
-

0.0%
240
900
1,000

11.1%
147
-
800
600
-25.0%
-
(20)
200
200
100
-50.0%
60,902
172,192
245,900
243,850
435,500

78.6%
-
-
100,000

0.0%
49,464
9,230
-
-

0.0%
7,454
-

0.0%
430
-
-

0.0%
-
240
500
1,000
1,100

10.0%
35 887
-
-
340

0.0%
439,607
466,774
213,000
379,808
240,000
-36.8%
2,509
3,898
500
500
500

0.0%
1,558
-
600
600
1,600
166.7%
82 -
-
-
-

0.0%
500,708
481,459
214,600
381,908
343,540
-10.0%
561,610
653,651
460,500
625,758
779,040

24.5%
671,899
515,571
806,550
836,293
975,478

16.6%
130
307

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4411 Administrative Citations
Total Revenues

GRAND TOTAL RESOURCES

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Development Services
Code Enforcement
102533
FY22-23

SALARIES & BENEFITS
5001
Salaries/Full-Time Regular
5005
Salaries/Part-Time
5015
Overtime
5020
Leave Accrual Payout
5022
Alternative H&W Payout
5023
Signing Bonus Payout
5105
Health Insurance Allocation
5110
Life Ins Allocation
5115
Dental Ins Allocation
5120
Optical Ins Allocation
5125
LTD Ins Allocation
5126
STD Ins Allocation
5135
Medicare
5141
Employers' PARS/ARS
5145
Employer CalPERS Retire NC
5159
Employee Medical Opt Out Plan
5160
Emp Bnft/Insurance Premiums
5161
Health Insurance Premiums
5162
Dental Insurance Premiums
5164
Optical Insurance Premiums
5167
LTD Ins Premium
5169
STD Ins Premium
5199
Other Employee Benefits
855

TOTAL SALARIES & BENEFITS

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Development Services
Code Enforcement
102533
FY22-23

MATERIALS, SUPPLIES & SERVICES
6099
Professional Services
6235
Travel
6245
Meetings & Conferences
6250
Staff Training
6255
Dues & Memberships
6290
Dept. Contract Services
6301
Special Department Expenses
6315
Office Supplies
6350
Small Tools/Equipment
6360
Uniforms
6361
Personal Protection Equipment

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Development Services
Code Enforcement
102533
FY22-23
FY23-24
FY25-26 Proposed
-
Audited
Audited
121,103
156,358
125,000
140,000
144,200

3.0%
121,103
156,358
125,000
140,000
144,200

3.0%
75,934
138,162
156,000
156,000
164,100

5.2%
59,412
36,760
35,000
35,000
38,000

8.6%
855
1,031
-
-
-

0.0%
380
-
-
-
-

0.0%
250
250
1,500
500
500

0.0%
-
4,244
-
-
-

0.0%
22,529
16,717
22,600
-
-

0.0%
-
69 500
500
300
-40.0%
1,541
1,201
1,100
-
-

0.0%
276
362
400
400
400

0.0%
-
-
800
-
-

0.0%
-
-
700
-
-

0.0%
1,987
2,651
2,300
2,300
2,400

4.3%
1,158
1,296
-
-
-

0.0%
7,784
10,540
12,000
12,000
13,100

9.2%
-
1,923
4,800
4,800
-
-100.0%
12 -
-
-

0.0%
6,570
22,600
22,600

0.0%
449
1,100
1,600

45.5%
(108)
-
-

0.0%
192
800
700
-12.5%
117
-
700
500
-28.6%
-
(12)
1,000
1,000
100
-90.0%
172,107
222,426
238,700
237,700
244,300

2.8%
-
-
100
100
28,000
27900.0%
30 -
-
-

0.0%
-
25 2,000
2,000
-
-100.0%
464
494
300
300
300

0.0%
200
200
-
-
250

0.0%
14,574
21,302
200

0.0%
-
108
-
-
-

0.0%
122
453
500
500
250
-50.0%
168
-
200
200
-
-100.0%
560
2,782
1,500
1,500
1,500

0.0%
974
-
2,000
600
-
-100.0%
17,063
25,394
6,600
5,200
30,500
486.5%
189,169
247,820
245,300
242,900
274,800

13.1%
(68,066)
(91,462)
(120,300)
(102,900)
(130,600)

26.9%
131
308

PROPOSED BUDGET
FISCAL YEAR 2025-26

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Development Services
Economic Development
102534
FY22-23

SALARIES & BENEFITS
5001
Salaries/Full-Time Regular
5020
Leave Accrual Payout
5022
Alternative H&W Payout
5105
Health Insurance Allocation
5115
Dental Ins Allocation
5120
Optical Ins Allocation
5135
Medicare
5145
Employer CalPERS Retire NC
5159
Employee Medical Opt Out Plan
5500
Contra - Salaries

TOTAL SALARIES & BENEFITS

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Development Services
Economic Development
102534
FY22-23

MATERIALS, SUPPLIES & SERVICES
6099
Professional Services
6230
Printing & Binding
6235
Travel
6245
Meetings & Conferences
6255
Dues & Memberships
6315
Office Supplies
6325
Postage
6363
Resident Vehicle Rebate Prog
6366
Web Based Service/Subcriptions

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Development Services
Economic Development
102534
FY22-23
FY23-24
FY25-26 Proposed
-
Audited
Audited
154,009

0.0%
1,233

0.0%
1,013

0.0%
12,980

0.0%
707

0.0%
190

0.0%
2,322

0.0%
13,110

0.0%
3,692

0.0%
(36,326)
(35,888)
(35,888)

0.0%
152,932
(35,888)
(35,888)

0.0%
6,858
(4,631)

0.0%
305
-

0.0%
1,485
3,034

0.0%
6,550
376

0.0%
913
-
-

0.0%
-
11100

0.0%
27 500

0.0%
42,500
-

0.0%
320
-

0.0%
58,957
(1,221)
1,600

0.0%
211,888
(37,109)
(34,288)

0.0%
(211,888)
37,109
34,288

0.0%
132
309

PLACENTIA
Rich Heritage, Bright Future

FINANCE DEPARTMENT
General Fund Budget
FISCAL YEAR 2025-26
310
133

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

FINANCE
120
C-6 -NT FINANCE OFFICERS nSsa CInTION
Distinguished
Budget Presentation
Award
City of Placentia
Califi-I
duly OL, M24
The Finance Department prepares and monitors internal control policies, ensuring that all departments comply with current Government financial reporting standards.

The Finance Department works with the City Council's Financial Audit Oversight Committee as well as independent auditors to comply with State and local ordinances regarding financial reporting. Quarterly financial reports are completed and submitted to City Council for review to keep Council Members aware of the City's financial condition. The Finance Department is responsible for mandated reporting to other government agencies such as the State Controller's Office. Various State and Federal Grants are monitored for compliance with grant conditions and reporting requirements.

The Finance Department is the lead department
in preparing the City Administrator's annual
budget. Constant monitoring of the budget to
ensure that each department is "living within
our means" rests with the Finance Department.

Comprehensive Annual Financial Reports and
the City's budget are placed on the City's
website and updated on a continual basis to be
transparent in reporting to the citizens of
Placentia.
311
134

FINANCE
Accomplishments
✓ Earned Government Finance Officers Association Distinguished Budget Award ✓ Implemented new Enterprise Resource Planning (ERP) system ✓ Updated Travel Policy approved by the City Council
✓ Updated ten-year financial plan.
✓ Participated in Placentia Citizen's Academy.
✓ Completed business license and utility users' tax audit.

Goals
All goals support the City's Strategic Plan Goals to 'Ensure Long -Term Fiscal Sustainability; "Promote Community & Economic Development", and 'Implement Public Infrastructure to Meet Community Needs"
➢ Complete implementation and go live on new ERP financial system ➢ Negotiate fiscally sound bargaining agreements with labor groups. ➢ Earn Government Finance Officers Association's Distinguished Budget Award. ➢ Earn Government Finance Officers Association's Certificate of Achievement for Excellence in Financial Reporting Award.
➢ In partnership with Public Works, continue creation and implementation of seven-year Capital Improvement Program (CIP).
➢ Issue bonds on behalf of the Enhanced Infrastructure Financing District (EIFD). ➢ Establish equipment replacement policy and reserve.
➢ Cross train staff for redundancy and internal controls. ➢ Modernize and improve efficiency in finance processes. ➢ Review all internal controls utilizing new technologies. 312
135

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4999 Other Financing Sources
Total Revenues

GRAND TOTAL RESOURCES

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware
6367 Laptops/Tablets

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Finance
Finance Administration
102020
FY22-23

TOTAL SALARIES & BENEFITS

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware
6367 Laptops/Tablets

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Finance
Finance Administration
102020
FY22-23

MATERIALS, SUPPLIES & SERVICES
6010
Accounting & Auditing Service
6025
Third Party Administration
6041
Bank Over/Short
6043
Payroll Penalty
6044
Credit Card Write-offs
6099
Professional Services
6245
Meetings & Conferences
6250
Staff Training
6255
Dues & Memberships
6296
Admin Service Fee
6301
Special Department Expenses
6315
Office Supplies
6320
Books & Periodicals
6325
Postage
6360
Uniforms
6365
Computer Software
6366
Web Based Service/Subcriptions
6908
Subscription Principal (GASB)
6919
Subscription Interest (GASB)

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware
6367 Laptops/Tablets

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Finance
Finance Administration
102020
FY22-23
FY23-24
FY25-26 Proposed
-
Audited
Audited
129,849
140,198

0.0%
129,849
140,1987

0.0%
129,849
140,198

0.0%
681,799
778,687
856,900
856,900
879,600

2.6%
2,503
2,255
-
-
-

0.0%
4,457
-
-
-
-

0.0%
3,126
5,140
7,100
8,250
6,800
-17.6%
-
32,228
-
-
-

0.0%
124,786
101,233
126,900
-
-

0.0%
-
337
2,200
2,200
1,400
-36.4%
9,038
6,450
3,400
-
-

0.0%
1,949
2,008
1,700
1,700
1,900

11.8%
-
-
3,300
-
-

0.0%
-
-
3,200
-
-

0.0%
10,257
12,045
12,500
12,500
12,300
-1.6%
-
11,217
7,900
7,900
7,700
-2.5%
48,015
56,061
65,900
65,900
74,600

13.2%
-
4,047
-
-
-

0.0%
15,255
3,685
9,000
9,000
-100.0%
-
52 -
-
-

0.0%
34,295
126,900
149,400

17.7%
2,295
3,400
9,600
182.4%
(138)
-
-

0.0%
(492)
-
-

0.0%
913
3,300
3,400

3.0%
-
559
-
3,200
2,100
-34.4%
2,595
2,021
25,100
25,100
32,400

29.1%
-
(52)
10,700
10,700
300
-97.2%
903,779
1,054,846
1,135,800
1,136,950
1,181,500

3.9%
69,094
81,542
75,000
75,000
93,700

24.9%
12,636
15,768
12,000
12,000
12,000

0.0%
(362)
(3,168)
-
-
-

0.0%
2,864

0.0%
-
(1,020)
-
-
-

0.0%
154,067
139,837
100,000
115,000
115,000

0.0%
12,998
3,186
2,000
2,000
2,000

0.0%
1,728
2,168
750
750
1,000

33.3%
1,070
2,145
1,000
1,000
2,400
140.0%
68,970
96 -
-
-

0.0%
946
684
-
-
-

0.0%
1,808
1,383
4,000
4,000
2,000
-50.0%
-
50 -
-
-

0.0%
198
-

0.0%
181

0.0%
250
-
-
-
-

0.0%
(31,150)
17,250
40,000
85,400
85,400

0.0%
25,650
34,954
-
-
-

0.0%
-
2,465
-
-
-

0.0%
324,310
299,823
234,750
295,150
313,500

6.2%
107
84 -
-
-

0.0%
135,349
142,198

0.0%
135,456
142,283
-
-
-

0.0%
1,363,545
11496,952
1,370,550
1,432,100
1,495,000

4.4%
(1,233,697)
(1,356,754)
(1,370,550)
(1,432,100)
(1,495,000)

4.4%
136
313

PLACENTIA
Rich Heritage, Bright Future

FIRE AND LIFE SAFETY
40 General Fund Budget
FISCAL YEAR 2025-26
314
137

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

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

Goals for FY 25/26 include to continue to ensure fiscal responsibility and maintain a balanced budget, to seek out grant opportunities to offset equipment replacement, and continuing to lead and train the Department to best serve the Placentia community.

Operations
The Operations division is comprised of the front-line
staff that work out of Fire Stations 1 & 2. Our full-time staff include dedicated career fire service personnel
including three Battalion Chiefs, six Captains, six
Engineers, and nine Firefighters.

The Department has two stations, one engine, one
truck, a patrol truck, and a reserve engine. PFLSD also works together with our contracted ALS provider for
advanced life support and emergency medical services during medical -related emergency calls.

Together, we have a combination of specialized training, emergency experience, and formal education that has prepared us to provide emergency services to the citizens of Placentia.

Together we stand in our commitment to uphold our core values: "Integrity, dedication, community, and respect."
Community Risk Reduction
The Community Risk Reduction (CRR) Division is responsible for enforcement of the California Fire Code as adopted by the State of California and the City of Placentia. The division is led by the Fire Marshal and includes a Fire Prevention Specialist and Fire Administrative Assistant. CRR provides an all -hazard approach to life and fire safety hazards within the community through education, engineering, enforcement, and evaluation.
315
138

Accomplishments
Goals

FIRE & LIFE SAFETY
The division oversees the review of development and
new construction projects, the state mandated annual
and routine fire inspection program, special events,
provides logistical support to major emergencies, and
serves as a liaison to city committees.

Additionally, code management and policy
development are performed by the division. The goal
of the Community Risk Reduction Division is to reduce
the likelihood of life and fire hazards through public
outreach and enforcement.
✓ Received FEMA grant funding for the first time
✓ Successfully deployed personnel for single resource assignments for fires across California
✓ Hosted first ever Open House at both stations for Fire Prevention Week ✓ Conducted live burn, Emergency Vehicle Operations, and Threat Liaison Officer training for operational personnel
✓ Personnel were recognized by the Orange County Business Council First Responder Recognition for a life-saving action by crews
✓ Hired new/promoted personnel: Fire Prevention Specialist and Administrative Assistant
All goals support the City's Strategic Plan Goals to 'Ensure Long -Term Fiscal Sustainability," "Ensure that Public Safety Continues to be a High Priority, " and 'Increase Community Engagement. "
➢ Locate and secure funding for a second reserve fire apparatus ➢ Update MOU for acting positions to improve management flexibility on staffing ➢ Create accident review process
➢ Work to ensure AVL dispatching, and connectivity to auto/mutual aid resources is established
➢ Hold Captain and Firefighter exam so that an updated eligibility list can be in place for all ranks
316
139

PROPOSED BUDGET
FISCAL YEAR 2025-26
Total Revenues

GRAND TOTAL RESOURCES
Revenues
4163
Fire Plan Check/Permit
4167
Inspections/Operating Permit
4705
Donations & Contributions
4710
Reimbursements/Other Revenue
4742
Reimbursement -Strike Team
Total Revenues

GRAND TOTAL RESOURCES
Fire & Life Safety
Summary
FY22-23
Audited

SALARIES & BENEFITS
5001
Salaries/Full-Time Regular
5005
Salaries/Part-Time
5015
Overtime
5020
Leave Accrual Payout
5022
Alternative H&W Payout
5023
Signing Bonus Payout
5105
Health Insurance Allocation
5110
Life Ins Allocation
5115
Dental Ins Allocation
5120
Optical Ins Allocation
5125
LTD Ins Allocation
5126
STD Ins Allocation
5135
Medicare
5141
Employers' PARS/ARS
5145
Employer CalPERS Retire NC
5147
ICMA Defined Contribution Plan
5159
Employee Medical Opt Out Plan
5160
Emp Bnft/Insurance Premiums
5161
Health Insurance Premiums
5162
Dental Insurance Premiums
5163
Life Insurance Premiums
5164
Optical Insurance Premiums
5167
LTD Ins Premium
5169
STD Ins Premium
5175
Leave Buyback
5199
Other Employee Benefits
6360

TOTAL SALARIES & BENEFITS
Fire & Life Safety
Summary
FY22-23
Audited

MATERIALS, SUPPLIES & SERVICES
6044
Credit Card Write-offs
6051
Toll Roads Expense
6052
Common Area Expenses
6053
City Events
6099
Professional Services
6130
Repair & Maint/Facilities
6134
Vehicle Repair & Maintenance
6135
Repair/Maint Off Furn & Eqp
6136
Software Maintenance
6137
Repair Maint/Equipment
6170
Equipment & Tool Rental
6225
Advertising/Promotional
6230
Printing & Binding
6235
Travel
6245
Meetings & Conferences
6250
Staff Training
6255
Dues & Memberships
6290
Dept. Contract Services
6295
City Admin Services
6301
Special Department Expenses
6305
Traffic Control Devices
6315
Office Supplies
6320
Books & Periodicals
6325
Postage
6350
Small Tools/Equipment
6355
Small Furniture & Fixture
6360
Uniforms
Fire & Life Safety
Summary
FY22-23
Audited
FY23-24
Audited
_
_
FY25-26 Proposed
60,000
80,000
82,400

3.00%
18,577
49,601
17,177
43,320
100,000
100,000
145,000

45.00%
9,091

0.00%
-
11,359
-

0.00%
12,837
18,953
-
216,418
-
-100.00%
48,591
132,325
160,000
396,418
227,400
-42.64%
48,591
132,325
160,000
396,418
227,400
-42.64%
2,159,813
2,901,660
3,198,200
3,198,200
3,437,700

7.49%
15,225
15,215
30,000
10,000
50,200
402.00%
438,183
386,977
275,800
512,218
275,400
-46.23%
54,840
-
-
-
-

0.00%
10,250
10,500
22,100
12,250
15,300

24.90%
91,148
97,314
-
-
-

0.00%
377,097
298,098
506,100
-
-

0.00%
-
1,008
9,000
9,000
5,600
-37.78%
24,416
20,559
12,500
-
-

0.00%
4,584
5,653
6,200
6,200
6,300

1.61%
-
-
12,200
-
-

0.00%
-
-
11,200
-

0.00%
40,362
49,948
46,500
46,500
50,000

7.53%
394
89,564
-
-
-

0.00%
10,635
14,980
20,900
20,900
327,100
1465.07%
197,886
170,856
297,300
297,300
-
-100.00%
9,969
11,077
9,600
9,600
-100.00%
-
197
-
-
-

0.00%
139,060
506,100
502,400
-0.73%
8,845
12,500
33,400
167.20%
(108)
-
-

0.00%
(1,623)
-
-

0.00%
3,449
12,200
13,200

8.20%
2,111
-
11,200
8,100
-27.68%
15,015
36,100
36,100
20,200
-44.04%
-
(197)
3,200
3,200
800
-75.00%
3,434,803
4,240,159
4,496,900
4,703,468
4,745,700

0.90%
-
356
-
-
-

0.00%
8 -

0.00%
-
3,000

0.00%
-
626
-
-
400

0.00%
5,240
5,308
52,000
52,000
7,000
-86.54%
1,735
6,079
25,000
13,000
8,000
-38.46%
52,244
129,557
100,000
152,500
100,500
-34.10%
331
192
-
-
-

0.00%
50,585
(19,674)
137,000
137,000
-
-100.00%
31,068
37,616
20,000
20,000
30,000

50.00%
1,783
108
3,000
3,000
1,500
-50.00%
947
2,115
-
-
5,000

0.00%
1,521
2,325
1,000
1,000
600
-40.00%
3,313
8,893
-
-
1,500

0.00%
19,256
14,882
2,000
2,000
8,000
300.00%
21,817
40,482
175,000
175,000
176,500

0.86%
898
1,258
1,600
1,600
1,700

6.25%
206,792
64,966
75,000
75,000
140,000

86.67%
-
7,700
-
-
-

0.00%
116,731
67,282
72,500
73,000
41,750
-42.81%
-
126
-
-
-

0.00%
5,543
5,630
2,300
2,300
2,500

8.70%
-
-
-
-
700

0.00%
1,152
24 250
250
150
-40.00%
4,573
4,838
3,500
3,500
3,500

0.00%
107
522
-
-
-

0.00%
25,890
29,677
27,500
30,500
35,300

15.74%
140
317

PROPOSED BUDGET
FISCAL YEAR 2025-26
6361
Personal Protection Equipment
6362
Emergency Medical Supples
6365
Computer Software
6366
Web Based Service/Subcriptions
6399
Other Supplies
6401
Community Programs
6405
Contributions/Donations
6425
County Disbursements
6845
Office Equipment
6908
Subscription Principal (GASB)
6919
Subscription Interest (GASB)

TOTAL MATERIALS, SUPPLIES & SERVICES

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

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Fire & Life Safety
Summary
FY22-23
Audited
FY23-24
Audited
FY25-26 Proposed
51,026
68,420
20,800
32,800
20,250
-38.26%
22,709
7,486
10,000
9,000
9,000

0.00%
1,701
1,500
-
-
-

0.00%
55 11,134
5,000
5,000
60,000
1100.009%
8,075
9,532
3,000
1,000
-
-100.00%
6,554
473
-
-

0.00%
3,097
7,500

0.00%
-
21 0.00%
223
-

0.00%
88,419
77,735

0.00%
6,914
8,385
-
-
-

0.00%
740,299
603,082
736,450
789,450
656,850
-16.80%
32 -
-
-
-

0.00%
1,413
-

0.00%
3,940
813

0.00%
5,385
813
-
-
-

0.00%
4,180,487
4,844,055
5,233,350
5,492,918
5,402,550
-1.65%
(4,131,896)
(4,711,730)
(5,073,350)
(5,096,500)
(5,175,150)

1.54%
141
318

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4705 Donations & Contributions
Total Revenues

GRAND TOTAL RESOURCES

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Fire & Life Safety
Fire Administration
103065
FY22-23

SALARIES & BENEFITS
5001
Salaries/Full-Time Regular
5015
Overtime
5020
Leave Accrual Payout
5022
Alternative H&W Payout
5023
Signing Bonus Payout
5105
Health Insurance Allocation
5110
Life Ins Allocation
5115
Dental Ins Allocation
5120
Optical Ins Allocation
5125
LTD Ins Allocation
5126
STD Ins Allocation
5135
Medicare
5141
Employers' PARS/ARS
5145
Employer CalPERS Retire NC
5147
ICMA Defined Contribution Plan
5159
Employee Medical Opt Out Plan
5160
Emp Bnft/Insurance Premiums
5161
Health Insurance Premiums
5162
Dental Insurance Premiums
5164
Optical Insurance Premiums
5167
LTD Ins Premium
5169
STD Ins Premium
5175
Leave Buyback
5199
Other Employee Benefits
-

TOTAL SALARIES & BENEFITS

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Fire & Life Safety
Fire Administration
103065
FY22-23

MATERIALS, SUPPLIES & SERVICES
6051
Toll Roads Expense
6053
City Events
6130
Repair & Maint/Facilities
6225
Advertising/Promotional
6230
Printing & Binding
6235
Travel
6245
Meetings & Conferences
6250
Staff Training
6255
Dues & Memberships
6301
Special Department Expenses
6305
Traffic Control Devices
6315
Office Supplies
6320
Books & Periodicals
6325
Postage
6350
Small Tools/Equipment
6360
Uniforms
6366
Web Based Service/Subcriptions
6399
Other Supplies
6401
Community Programs
6405
Contributions/Donations

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Fire & Life Safety
Fire Administration
103065
FY22-23
FY23-24
FY25-26 Proposed
-
Audited
Audited
-
9,091-
-
-

0.0%
9,0917

0.0%
-
9,091

0.0%
355,937
474,780
493,000
493,000
522,600

6.0%
88 -
-
-
-

0.0%
9,491
-
-
-
-

0.0%
2,500
2,250
3,800
2,750
2,300
-16.4%
-
19,744
-
-
-

0.0%
35,507
31,983
45,100
-
-

0.0%
-
129
1,100
1,100
800
-27.3%
3,222
2,714
1,200
-
-

0.0%
470
673
700
700
700

0.0%
-
-
1,400
-
-

0.0%
-
-
1,600
-
-

0.0%
5,416
7,515
7,200
7,200
7,600

5.6%
-
11,166
-
-
-

0.0%
10,577
11,328
12,400
12,400
50,700
308.9%
21,001
27,114
37,800
37,800
-
-100.0%
4,984
3,400
4,800
4,800
-100.0%
-
20 -
-
-

0.0%
13,139
45,100
53,800

19.3%
1,056
1,200
3,700
208.3%
(188)
-
-

0.0%
562
1,400
2,000

42.9%
344
-
1,600
1,200
-25.0%
12,338
13,400
13,400
20,200

50.7%
-
(20)
2,000
2,000
100
-95.0%
449,192
620,046
625,500
624,450
665,700

6.6%
-
8 -
-
-

0.0%
-
71 0.0%
25 52

0.0%
947
125
-
-
-

0.0%
1,521
1,256
200
200
300

50.0%
2,636
6,364
-
-
-

0.0%
17,477
8,180
2,000
2,000
4,000
100.0%
2,482
1,370
-
-
1,000

0.0%
781
227
1,000
1,000
1,500

50.0%
11,059
10,192
12,000
15,000
1,250
-91.7%
-
126
-
-
-

0.0%
3,278
3,406
800
800
1,000

25.0%
-
-
-
-
200

0.0%
1,152
250
250
150
-40.0%
361
-
-
-
-

0.0%
7,984
2,700
-
-
3,000

0.0%
55 55
5,000
5,000
-
-100.0%
747
230
-
-

0.0%
122
473

0.0%
3,097
7,500
-
-
-

0.0%
53,724
42,334
21,250
24,250
12,400
-48.9%
502,916
662,379
646,750
648,700
678,100

4.5%
(502,916)
(653,288)
(646,750)
(648,700)
(678,100)

4.5%
142
319

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4163 Fire Plan Check/Permit
4167 Inspections/Operating Permit
4710 Reimbursements/Other Revenue
4742 Reimbursement -Strike Team
Total Revenues

GRAND TOTAL RESOURCES
Fire & Life Safety
Fire Operations
103066
FY22-23

SALARIES & BENEFITS
5001
Salaries/Full-Time Regular
5005
Salaries/Part-Time
5015
Overtime
5020
Leave Accrual Payout
5022
Alternative H&W Payout
5023
Signing Bonus Payout
5105
Health Insurance Allocation
5110
Life Ins Allocation
5115
Dental Ins Allocation
5120
Optical Ins Allocation
5125
LTD Ins Allocation
5126
STD Ins Allocation
5135
Medicare
5141
Employers' PARS/ARS
5145
Employer CalPERS Retire NC
5147
ICMA Defined Contribution Plan
5159
Employee Medical Opt Out Plan
5160
Emp Bnft/Insurance Premiums
5161
Health Insurance Premiums
5162
Dental Insurance Premiums
5163
Life Insurance Premiums
5164
Optical Insurance Premiums
5167
LTD Ins Premium
Fire & Life Safety
Fire Operations
103066
FY22-23
FY23-24
FY25-26 Proposed
-
Audited
Audited
3,431

0.0%
12,880
-

0.0%
-
11,3597
-

0.0%
12,837
18,953
216,418
-
-100.0%
29,148
30,312
216,418
-100.0%
29,148
30,312
-
216,418
-
-100.0%
1,800,676
2,212,794
2,384,800
2,384,800
2,672,400

12.1%
15,225
14,883
30,000
10,000
5,200
-48.0%
438,095
386,645
275,000
511,918
275,000
-46.3%
45,349
-
-
-
-

0.0%
7,750
7,750
14,300
8,000
10,500

31.3%
91,148
69,317
-
-
-

0.0%
341,590
243,963
421,100
-
-

0.0%
-
783
6,900
6,900
4,400
-36.2%
21,194
15,428
10,200
-
-

0.0%
4,114
4,536
4,900
4,900
5,200

6.1%
-
-
9,500
-
-

0.0%
-
-
8,300
-
-

0.0%
34,896
39,159
34,600
34,600
38,800

12.1%
394
73,649
-
-
-

0.0%
-
-
-
-
253,300

0.0%
176,658
132,806
238,500
238,500
-
-100.0%
4,985
5,877
-
-

0.0%
-
161
-
-

0.0%
116,825
421,100
426,000

1.2%
7,156
10,200
27,600
170.6%
(108)
-
-

0.0%
(1,326)
-
-

0.0%
2,629
9,500
10,100

6.3%
143
320

PROPOSED BUDGET
FISCAL YEAR 2025-26
5169 STD Ins Premium
5175 Leave Buyback
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS
6044
6052
6053
6099
6130
6134
6135
6136
6137
6170
6225
6235
6245
6250
6255
6290
6295
6301
6315
6320
6325
6350
6355
6360
6361
6362
6365
6366
6399
6401
6425
6845
6908
6919
6364
6840
6855

MATERIALS, SUPPLIES & SERVICES
Credit Card Write-offs
Common Area Expenses
City Events
Professional Services
Repair & Maint/Facilities
Vehicle Repair & Maintenance
Repair/Maint Off Furn & Eqp
Software Maintenance
Repair Maint/Equipment
Equipment & Tool Rental
Advertising/Promotional
Travel
Meetings & Conferences
Staff Training
Dues & Memberships
Dept. Contract Services
City Admin Services
Special Department Expenses
Office Supplies
Books & Periodicals
Postage
Small Tools/Equipment
Small Furniture & Fixture
Uniforms
Personal Protection Equipment
Emergency Medical Supples
Computer Software
Web Based Service/Subcriptions
Other Supplies
Community Programs
County Disbursements
Office Equipment
Subscription Principal (GASB)
Subscription Interest (GASB)

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
Computer Hardware
Machinery & Equipment
Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Fire & Life Safety
Fire Operations
103066
FY22-23
FY23-24
FY25-26 Proposed
-
Audited
Audited
-
1,610-
8,300
6,200
-25.3%
2,677
22,700
22,700
-
-100.0%
-
(161)
1,000
1,000
600
-40.0%
2,982,075
3,337,053
3,461,800
3,672,418
3,735,300

1.7%
-
356
-
-
-

0.0%
-
3,000

0.0%
-
555
-
-
400

0.0%
5,240
5,308
52,000
52,000
7,000
-86.5%
1,710
6,027
25,000
13,000
8,000
-38.5%
52,244
129,557
100,000
152,500
100,000
-34.4%
331
192
-
-
-

0.0%
50,585
(19,674)
137,000
137,000
-
-100.0%
31,068
37,616
20,000
20,000
30,000

50.0%
1,783
108
3,000
3,000
1,500
-50.0%
-
1,990
-
-
-

0.0%
677
2,529
1,500

0.0%
1,779
6,052
-
-
2,000

0.0%
19,336
39,112
175,000
175,000
175,000

0.0%
117
721
-
-
-

0.0%
206,792
64,146
65,000

0.0%
-
7,700
-
-
-

0.0%
105,671
56,753
60,000
57,500
40,000
-30.4%
2,264
1,979
1,000
1,000
1,000

0.0%
-
-
-
-
500

0.0%
-
24 -
-
-

0.0%
4,212
4,376
3,000
3,000
3,000

0.0%
107
522
-
-
-

0.0%
17,906
24,373
25,000
28,000
30,000

7.1%
51,026
68,420
20,000
32,000
20,000
-37.5%
22,709
7,486
10,000
9,000
9,000

0.0%
1,701
1,500
-
-
-

0.0%
-
8,000
60,000

0.0%
7,328
9,302
-

0.0%
6,432
-

0.0%
-
21 0.0%
223
-

0.0%
88,419
77,735

0.0%
6,914
8,385
-
-
-

0.0%
686,575
551,172
631,000
683,000
556,900
-18.5%
32 -
-
-
-

0.0%
1,413

0.0%
3,940
813

0.0%
5,385
813
-
-
-

0.0%
3,674,034
3,889,038
4,092,800
4,355,418
4,292,200
-1.5%
(3,644,886)
(3,858,726)
(4,092,800)
(4,139,000)
(4,292,200)

3.7%
144
321

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4163 Fire Plan Check/Permit
4167 Inspections/Operating Permit
Total Revenues

GRAND TOTAL RESOURCES

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Fire & Life Safety
Community Risk Reduction
103067
FY22-23

SALARIES & BENEFITS
5001
Salaries/Full-Time Regular
5005
Salaries/Part-Time
5015
Overtime
5022
Alternative H&W Payout
5023
Signing Bonus Payout
5105
Health Insurance Allocation
5110
Life Ins Allocation
5115
Dental Ins Allocation
5120
Optical Ins Allocation
5125
LTD Ins Allocation
5126
STD Ins Allocation
5135
Medicare
5141
Employers' PARS/ARS
5145
Employer CalPERS Retire NC
5147
ICMA Defined Contribution Plan
5159
Employee Medical Opt Out Plan
5160
Emp Bnft/Insurance Premiums
5161
Health Insurance Premiums
5162
Dental Insurance Premiums
5164
Optical Insurance Premiums
5167
LTD Ins Premium
5169
STD Ins Premium
5199
Other Employee Benefits
-

TOTAL SALARIES & BENEFITS

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Fire & Life Safety
Community Risk Reduction
103067
FY22-23

MATERIALS, SUPPLIES & SERVICES
6134
Vehicle Repair & Maintenance
6225
Advertising/Promotional
6230
Printing & Binding
6245
Meetings & Conferences
6250
Staff Training
6255
Dues & Memberships
6290
Dept. Contract Services
6301
Special Department Expenses
6315
Office Supplies
6350
Small Tools/Equipment
6360
Uniforms
6361
Personal Protection Equipment
6366
Web Based Service/Subcriptions
6399
Other Supplies

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Fire & Life Safety
Community Risk Reduction
103067
FY22-23
FY23-24
FY25-26 Proposed
-
Audited
Audited
Ell
15,146
49,601
60,000
80,000
82,400

3.0%
4,297
43,320
100,000
100,000
145,000

45.0%
19,443
92,921
160,000
180,000
227,400

26.3%
19,443
92,921
160,000
180,000
227,400

26.3%
3,200
214,087
320,400
320,400
242,700
-24.3%
-
331
-
-
45,000

0.0%
331
800
300
400

33.3%
500
4,000
1,500
2,500

66.7%
8,253
-
-
-

0.0%
22,152
39,900
-
-

0.0%
96 1,000
1,000
400
-60.0%
2,417
1,100
-
-

0.0%
445
600
600
400
-33.3%
-
1,300
-
-

0.0%
-
1,300
-
-

0.0%
50 3,273
4,700
4,700
3,600
-23.4%
-
4,749
-
-
-

0.0%
59 3,652
8,500
8,500
23,100
171.8%
228
10,936
21,000
21,000
-
-100.0%
-
1,800
4,800
4,800
-100.0%
15 -
-
-

0.0%
9,097
39,900
22,600
-43.4%
634
1,100
2,100

90.9%
(108)
-
-

0.0%
258
1,300
1,100
-15.4%
158
-
1,300
700
-46.2%
-
(15)
200
200
100
-50.0%
3,537
283,061
409,600
406,600
344,700
-15.2%
-
-
-
-
500

0.0%
-
-
-
5,000

0.0%
1,069
800
800
300
-62.5%
650
-
-
2,000

0.0%
-
-
-
500

0.0%
310
600
600
200
-66.7%
820
75,000
75,000
75,000

0.0%
337
500
500
500

0.0%
245
500
500
500

0.0%
463
500
500
500

0.0%
2,604
2,500
2,500
2,300
-8.0%
-
800
800
250
-68.8%
3,080
-
-
-

0.0%
-
3,000
1,000
-
-100.0%
-
9,577
84,200
82,200
87,550

6.5%
3,537
292,637
493,800
488,800
432,250
-11.6%
15,906
(199,716)
(333,800)
(308,800)
(204,850)
-33.70.
145
322

PLACENTIA
Rich Heritage, Bright Future

HUMAN RESOURCES
4 ;
General Fund Budget 0
FISCAL YEAR 2025-26
323
146

The Human Resources (HR) Department plays a critical role in supporting the City's mission by attracting, developing, and retaining a talented and diverse workforce. We are dedicated to fostering a positive work environment that promotes employee engagement, professional growth, organizational effectiveness, and a culture of continuous improvement. Through a comprehensive range of services, including recruitment, classification and compensation, employee and labor relations, benefits administration, performance management, and training and development—HR partners with all City departments to meet operational needs and ensure regulatory compliance.

In 2025, the City established Human Resources as its own standalone department, separating it from the broader Administrative Services Department. This change reflects the growing complexity and importance of human resource management in the organization and recognizes HR's critical role in supporting citywide operations. As its own department, Human Resources is better positioned to provide strategic leadership, develop specialized programs, and more effectively serve the City's evolving workforce needs.

Accomplishments
✓ One of five (5) cities chosen to receive a $5,000 grant for wellness through Cities for Workforce Health.
✓ Continued our Wellness initiatives with 2024-25 Leadership and Wellness Series for staff at minimal cost to the City through partnership with AetnaEAP. ✓ Conducted annual Placentia Citizens Academy
✓ Implemented successful recruitments for 35 various positions for the 2024 calendar year ✓ Successfully conducted its first-ever online open enrollment process for all employee benefits
✓ Implemented a robust communication campaign including emails, brownbag presentations, and intranet related to Benefits, Training opportunities and Health and Wellness.

Goals
All goals support the City's Strategic Plan Goals to "Ensure Long -Term Fiscal Sustainability" and 'Enhance Employee Development"
➢ Streamline 2025 - Efficient, Productive, Paperless. Commitment to improving how we work – making processes faster, reducing waste, and using technology to serve our workforce better.
➢ Continuing its expansion of paperless records retention for HR processes, including expanded use of Human Resources Information System (HRIS) for HR workflows. ➢ Expand the use of our newly implemented Human Resources Information System (HRIS) to include online Performance Evaluations, Leave Tracking and ACA Compliance. ➢ Continuing review, analysis, and revisions to City Policies and Personnel Rules ➢ Review and update the Employee Employer Relations Resolution 324
147

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4710 Reimbursements/Other Revenue
Total Revenues

GRAND TOTAL RESOURCES

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware
6855 Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Human Resources
Human Resources
101512
FY22-23

SALARIES & BENEFITS
5001
Salaries/Full-Time Regular
5010
Salaries/Temporary Employees
5015
Overtime
5022
Alternative H&W Payout
5023
Signing Bonus Payout
5099
Other Salaries & Wages
5105
Health Insurance Allocation
5110
Life Ins Allocation
5115
Dental Ins Allocation
5120
Optical Ins Allocation
5125
LTD Ins Allocation
5126
STD Ins Allocation
5135
Medicare
5141
Employers' PARS/ARS
5145
Employer CalPERS Retire NC
5147
ICMA Defined Contribution Plan
5160
Emp Bnft/Insurance Premiums
5161
Health Insurance Premiums
5162
Dental Insurance Premiums
5164
Optical Insurance Premiums
5167
LTD Ins Premium
5169
STD Ins Premium
5175
Leave Buyback
5199
Other Employee Benefits
3,000

TOTAL SALARIES & BENEFITS

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware
6855 Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Human Resources
Human Resources
101512
FY22-23

MATERIALS, SUPPLIES & SERVICES
6001
Management Consulting Servics
6044
Credit Card Write-offs
6052
Common Area Expenses
6053
City Events
6054
Recruitment Exp
6099
Professional Services
6225
Advertising/Promotional
6235
Travel
6245
Meetings & Conferences
6250
Staff Training
6255
Dues & Memberships
6295
City Admin Services
6301
Special Department Expenses
6315
Office Supplies
6320
Books & Periodicals
6325
Postage
6355
Small Furniture & Fixture
6366
Web Based Service/Subcriptions
6399
Other Supplies
6845
Office Equipment

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware
6855 Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Human Resources
Human Resources
101512
FY22-23
FY23-24
FY25-26 Proposed
-
Audited
Audited
-
2,481-
-
-

0.0%
2,4817

0.0%
-
2,481

0.0%
610,676
719,900
489,100
489,100
518,200

5.9%
-
31,984
-
-
-

0.0%
58 3,530
3,000
3,000
3,000

0.0%
1,975
2,745
4,300
2,500
3,500

40.0%
-
29,048
-
-
-

0.0%
928
62 -

0.0%
64,532
67,052
71,100
-
-

0.0%
-
215
1,200
1,200
900
-25.0%
4,305
4,534
1,600
-
-

0.0%
931
1,216
900
900
1,200

33.3%
-
-
1,900
-
-

0.0%
-
-
1,800
-
-

0.0%
9,155
11,315
7,100
7,100
7,600

7.0%
5,760
22,782
7,100
7,100
7,800

9.9%
43,610
60,822
45,900
45,900
51,400

12.0%
-
3,429
-
-
-

0.0%
32 -
-

0.0%
19,998
71,100
84,900

19.4%
1,546
1,600
6,800
325.0%
(263)
-
-

0.0%
577
1,900
2,100

10.5%
-
353
-
1,800
1,300
-27.8%
10,134
20,788
7,900
7,900
9,800

24.1%
-
(32)
10,400
10,400
200
-98.1%
752,064
1,001,634
653,300
651,500
698,700

7.2%
37,798
70,623
50,000
40,000
25,000
-37.5%
(0)
-
-
-
-

0.0%
-
598

0.0%
2,161
-
-
-

0.0%
-
3,617
2,500
2,500
5,000
100.0%
158,136
118,341
200,000
235,000
120,000
-48.9%
1,998
5,514
-
8,000
8,000

0.0%
812
4,418
2,000
2,000
2,000

0.0%
5,554
3,741
4,000
4,000
4,000

0.0%
54,024
1,554
15,000
15,000
10,000
-33.3%
3,070
3,128
5,000
5,000
3,500
-30.0%
-
1,500
1,500
1,500
-
-100.0%
10,243
16,210
-
-
-

0.0%
4,298
2,291
3,000
3,000
3,000

0.0%
-
750
1,000
1,000
1,000

0.0%
159
93 200
200
200

0.0%
-
2,956
-
-
-

0.0%
68,352

0.0%
12 -

0.0%
-
177
-
-
-

0.0%
276,102
306,024
284,200
317,200
181,700
-42.7%
337
-
-
-

0.0%
2,424

0.0%
2,761
-
-
-
-

0.0%
1,030,926
1,307,658
937,500
968,700
880,400
-9.1%
(1,030,926)
(1,305,178)
(937,500)
(968,700)
(880,400)
-9.1%
148
325

PLACENTIA
Rich Heritage, Bright Future

DEBT SERVICE
40 General Fund Budget
FISCAL YEAR 2025-26
326
149

PROPOSED BUDGET
FISCAL YEAR 2025-26

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
GF Debt Service
General Fund/Debt Service
105525
FY22-23

MATERIALS, SUPPLIES & SERVICES
6030
Trustee Fees
6905
Principal/Bonds/COP'S/Leases
6906
CalPERS-Fire Term. Principal
6915
Interest/Bonds/COP'S/Leases
6916
CalPERS-Fire Term Interest
6935
Lease Expenditure
6936
Lease Revenue Bond Exp

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
GF Debt Service
General Fund/Debt Service
105525
FY22-23
FY23-24
FY25-26 Proposed
Audited
Audited
1,300
--
-
-

0.0%
1,138,995
1,135,0257344,900
266,976
1,266,976
1,446, 600

14.2%
362,791
369,929
344,900
-
-100.0%
179,591
155,439
185,886
185,886
563,900
203.4%
17,177
10,039
3,400
3,400
-
-100.0%
3,505,634
-
-
-
-

0.0%
-
4,083,700
4,657,704
4,657,704
4,290,600
-7.9%
5,205,487
5,754,131
6,458,866
6,458,866
6,301,100
-2.4%
5,205,487
5,754,131
6,458,866
6,458,866
6,301,100
-2.4%
(5,205,487)
(5,754,131)
(6,458,866)
(6,458,866)
(6,301,100)
-2.4%
150
327

PLACENTIA
Rich Heritage, Bright Future

GENERAL GOVERNMENT
General Fund Budget
FISCAL YEAR 2025-26
328
151

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4710 Reimbursements/Other Revenue
Total Revenues

GRAND TOTAL RESOURCES

TOTAL SALARIES & BENEFITS

SALARIES & BENEFITS
5020
Leave Accrual Payout
5023
Signing Bonus Payout
5095
Salary Savings
5110
Life Ins Allocation
5144
Employer CalPERS UAL
5150
Tuition Reimbursement
5163
Life Insurance Premiums
5169
STD Ins Premium

TOTAL SALARIES & BENEFITS

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6855 Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
General Government
General Government
109595
FY22-23

MATERIALS, SUPPLIES & SERVICES
6052
Common Area Expenses
6053
City Events
6054
Recruitment Exp
6099
Professional Services
6125
Sidewalk Replacement
6135
Repair/Maint Off Furn & Eqp
6137
Repair Maint/Equipment
6175
Office Equipment Rental
6215
Telephone/Internet
6225
Advertising/Promotional
6230
Printing & Binding
6235
Travel
6245
Meetings & Conferences
6250
Staff Training
6255
Dues & Memberships
6257
Licenses & Permits
6295
City Admin Services
6296
Admin Service Fee
6301
Special Department Expenses
6315
Office Supplies
6325
Postage
6330
Electricity
6335
Water
6340
Natural Gas
6345
Gasoline & Diesel Fuel
6360
Uniforms
6366
Web Based Service/Subcriptions
6399
Other Supplies
6401
Community Programs
6410
Property Taxes
6907
Lease Principal (GASB)
6917
Lease Interest (GASB)
6999
Other Expenditure

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6855 Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
General Government
General Government
109595
FY22-23
FY23-24
FY25-26 Proposed
-
Audited
Audited
1,833
-100.0%
1,833
-100.0%
1,833
-
-100.0%
110,000
420,500
46,000
-89.1%
-
-
500,000

0.0%
-
-
(610,000)
(755,500)
(685,900)
-9.2%
12,888
16,025

0.0%
107,475
-
-
-
-

0.0%
25,087
9,709
20,000
20,000
20,000

0.0%
49,985
51,739
-
-
-

0.0%
113,968
128,163

0.0%
309,403
205,636
(480,000)
(315,000)
(119,900)
-61.9%
-
85,672
40,000
40,000
30,636
-23.4%
4,769
15,000
15,000
15,000

0.0%
-
169
-
-
-

0.0%
1,208
1,837

0.0%
300
-

0.0%
316
-
-

0.0%
24,171
(4,454)
10,000
10,000
-
-100.0%
80,284
44,126
92,000
126,000
130,000

3.2%
344,775
344,497
300,000
300,000
240,000
-20.0%
-
26 -
-
-

0.0%
1,036
646
2,200
2,200
2,200

0.0%
2,741
-
-
-
-

0.0%
8,015
8,628

0.0%
113
143

0.0%
315
1,413

0.0%
-
9 -
-
-

0.0%
3,274,965
3,346,462
3,252,900
3,340,900
4,409,700

32.0%
-
71,447
70,000
70,000
70,000

0.0%
115,061
29,187
-
-
-

0.0%
14,411
14,413
15,000
15,000
12,000
-20.0%
25,684
46,246
41,800
41,800
35,000
-16.3%
703,355
846,455
800,000
900,000
863,000
-4.1%
383,010
490,667
437,800
637,800
550,000
-13.8%
15,542
13,813
15,000
15,000
15,000

0.0%
-
186
-
-
-

0.0%
1,269
296

0.0%
-
355

0.0%
1,493
15,502
-

0.0%
6,193
280
-
-

0.0%
7,102
2,257
10,000
10,000
2,500
-75.0%
4,443
55,021
-
-
-

0.0%
5 7,581
-
-
-

0.0%
139,562
75,095
90,000
51,000
45,000
-11.8%
5,155,370
5,502,742
5,191,700
5,574,700
6,420,036

15.2%
5,135
-
-
-
-

0.0%
5,135
-
-
-
-

0.0%
5,469,907
5,708,378
4,711,700
5,259,700
6,300,136

19.8%
(5,469,907)
(5,708,378)
(4,711,700)
(5,257,867)
(6,300,136)

19.8%
152
329

PLACENTIA
Rich Heritage, Bright Future

PUBLIC SAFETY - POLICE
General Fund Budget
FISCAL YEAR 2025-26
330
153

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

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

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

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

Operations Division
The Operations Division Captain oversees Field Services which is comprised of two patrol lieutenants, 7 patrol sergeants, 24 patrol officers and three police service officers. These positions are responsible for a variety of functions and enforcement activities critical to the safety of the residents of Placentia. The Field Services function provides responsive, professional, and caring law enforcement services by responding to calls for service promptly, protecting lives and property, and apprehending criminal offenders. These assignments include:
• Patrol
• Traffic
• SWAT
• K9 Units
• School Resource Officers
(SRO)
154
• Traffic
• Homeless Liaison Officer
(H LO)
• Volunteers
• Police Explorers
331

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

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

Accomplishments
✓ Successful and Unprecedented Hiring for the PPD. The City will close 2024 with 50 sworn positions filled and 24 professional staff positions filled. ✓ Maintained response times under 5 minutes for emergency calls for service ✓ Awarded $225k from NSPA for HLO salary and benefits
✓ Bulletproof Vest Grant billing was completed for $9k
✓ Awarded $10k Byrne Grant to cover Coffee with a Cop and National Night Out expenses ✓ Awarded $50k in OTS Grant funds to conduct DUI Checkpoints ✓ Awarded $30k in the National Opioid Settlement Agreements ✓ Completed competitive Sergeant's promotional process. Made one Sergeant promotion and filled the vacancy in Patrol
✓ Completed 2 regular PPD Citizen Academy and one PPD Spanish speaking Citizen Academy
332
155

✓ Coordinated extremely well -attended National Night Out event and revitalized Neighborhood Watch program consistent with national model ✓ Increased Social Media presence and communication
✓ Continued our significant investment into GRIP (Gang Reduction Intervention Program) hosting award events, soccer camp and meetings
✓ Detective Bureau continued to support a local special needs soccer team, providing coaching and mentoring for these young athletes
✓ Continued the mentoring program for our female sworn officers with two local female Police Captains. Offered specialty assignment and supervisory mentoring for all interested personnel
✓ Improved homeless problem solving, enforcement, clean-ups, engaging entire patrol teams with proactive approaches to solve persistent homeless issues that negatively impact the quality of life
✓ Moved property and evidence to the new building, provide support for the entire public safety building project
✓ Provided active shooter training and security walk-throughs for all City of Placentia staff, PYLUSD staff, Placentia Library staff and for Placentia Linda Hospital staff ✓ Promoted healthy morale through clear communication of expectations, prioritizing patrol staffing levels, and a focus on recruitment and retention. Officers and staff appreciate the commitment to improving staffing and providing mentoring opportunities and training. We promote leadership and accountability at all levels ✓ Completed and presented the Placentia Police Department 3 -year strategic plan ✓ Organized successful Tip a Cop event at Craftsman to support Special Olympics Athletes ✓ Implemented You Are Not Alone (YANA) program. Our VIPs will make regular contact with participants, either through phone call or home visits. ✓ Command Staff successfully provided leadership and staff liaison duties to the Veterans Advisory Committee and continue to expand Military Banner Recognition Program Goals
All goals support the City's Strategic Plan Goals to 'Ensure Long -Term Fiscal Sustainability; "Ensure that Public Safety Continues to be a High Priority',' "Promote Community & Economic Development'; 'Increase Community Engagement", "Enhance Employee Development', and 'Implement Public Infrastructure to Meet Community Needs" ➢ Continue proactive policing
➢ Fill all vacant positions (sworn and professional staff). Identify planned retirements and over -hire for those positions
➢ Utilize Crime Analysis to identify high crime areas and share information with the community
➢ Utilize partnerships with community-based organizations and neighboring agencies to help reduce crime
333
156

➢ Maintain/improve current response times to calls for service (under 5 minutes for emergency calls)
➢ Provide traffic education
➢ Enhance social media presence to educate the community or current issues ➢ Have Chief host another all -hands meeting for communication on current issues and for consistency of department expectations
➢ Continue to prioritize community engagement
➢ Host a community "Open House" event at PPD
➢ Host a drug take back event in the Civic Center parking lot ➢ Maintain our focus on mentoring and succession planning. Roll out the "PPD Career Path Plan" and succession planning model at all levels
➢ Continue partnerships with the Navigation Center and Hope Center to broaden the problem -solving network for Placentia homeless complaints ➢ Continue to develop the new building to use as a training classroom, shooting range, and evidence storage facility
➢ Explore community online crime reporting system
➢ Reduce gang violence, graffiti and neighborhood complaints related to gangs. Utilize detectives and patrol officers for increased enforcement and work with community partners to be more effective
➢ Implement a wellness "check-in" program for long-term officer wellness and staff retention
334
157

PROPOSED BUDGET
FISCAL YEAR 2025-26
Total Revenues

GRAND TOTAL RESOURCES
Revenues
4145
Bicycle Licenses
4201
Federal Grants
4205
State Grants
4225
POST -Intergovernmental Rev
4299
Other Intergovernmental Rev
4325
Parking Permit Fees
4326
Towing Fee
4327
Storage Fee
4328
Lien Fee
4329
Emergency Response Fee
4330
Special Police Services
4333
Vehicle Impound/Releases
4334
DUI Vehicle Release Fee
4335
Alarm System Monitoring
4366
AB 109 Public Safety Realign
4399
Other Charges for Service
4405
Veh Code Fines (Moving)
4410
City Ord Fines (Parking)
4416
Live Scan Rolling Fee
4705
Donations & Contributions
4710
Reimbursements/Other Revenue
4714
Recovery & Restitution
4741
Reimbursements - SART Exam
4751
Sale of Auction Vehicles
4753
Auction -Unclaimed Items
4999
Other Financing Sources
Total Revenues

GRAND TOTAL RESOURCES

MATERIALS, SUPPLIES & SERVICES
6044 Credit Card Write-offs
6051 Toll Roads Expense
6052 Common Area Expenses
6053 City Events
Public Safety - Police
Summary
FY22-23
Audited

SALARIES & BENEFITS
5001
Salaries/Full-Time Regular
5005
Salaries/Part-Time
5015
Overtime
5020
Leave Accrual Payout
5022
Alternative H&W Payout
5023
Signing Bonus Payout
5099
Other Salaries & Wages
5105
Health Insurance Allocation
5110
Life Ins Allocation
5115
Dental Ins Allocation
5120
Optical Ins Allocation
5125
LTD Ins Allocation
5126
STD Ins Allocation
5135
Medicare
5141
Employers' PARS/ARS
5145
Employer CalPERS Retire NC
5147
ICMA Defined Contribution Plan
5159
Employee Medical Opt Out Plan
5160
Emp Bnft/Insurance Premiums
5161
Health Insurance Premiums
5162
Dental Insurance Premiums
5163
Life Insurance Premiums
5164
Optical Insurance Premiums
5167
LTD Ins Premium
5169
STD Ins Premium
5170
Sick Leave Buyback
5175
Leave Buyback
5199
Other Employee Benefits
-

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6044 Credit Card Write-offs
6051 Toll Roads Expense
6052 Common Area Expenses
6053 City Events
Public Safety - Police
Summary
FY22-23
Audited
FY23-24
Audited
FY25-26 Proposed
3 -100.0%
4 27
18,073
10,933
14,520
32,015
120.5%
-
-
-
50,000

0.0%
29,219
10,320
30,000
30,000
15,000
-50.0%
269,412
172,779
250,000
250,000
200,000
-20.0%
10,976
11,320
12,240
12,240
12,240

0.0%
22,965
3,885
-
-
-

0.0%
69,720
17,780

0.0%
15,795
2,460
-
-
-

0.0%
400
-
1,100
1,100
1,100

0.0%
86,805
72,718
75,000
91,434
85,000
-7.0%
25,009
4,144
-
-
-

0.0%
21,356
31,183
-
25,060
30,000

19.7%
82,400
134,636
141,700
141,700
140,000
-1.2%
40,118
42,075
30,000
30,000
30,000

0.0%
1,944
1,377
2,000
2,000
2,000

0.0%
43,088
50,934
50,000
50,000
50,000

0.0%
293,046
341,858
310,000
385,000
450,000

16.9%
1,527
3,541
3,675
3,675
3,675

0.0%
965
2,290
-
6,415
-
-100.0%
300
503
160
-
-100.0%
323
-
500
500
500

0.0%
7,727
1,610
5,000
5,000
2,000
-60.0%
65,390
38,550
-
-
-

0.0%
2,578
-

0.0%
345,526
447,661
-
-
-

0.0%
1,454,666
1,402,583
911,215
1,048,807
1,103,530

5.2%
1,454,666
1,402,583
911,215
1,048,807
1,103,530

5.2%
6,837,401
7,697,522
8,616,200
8,616,200
8,904,300

3.3%
194,550
184,115
152,000
152,000
152,000

0.0%
967,184
879,880
767,000
820,000
855,000

4.3%
250,915
70,904
-
-
-

0.0%
30,000
40,375
59,400
53,123
33,400
-37.1%
134,037
228,878
-
-
-

0.0%
-
122
-

0.0%
887,358
709,180
1,112,700
-
-

0.0%
-
1,071
17,300
17,300
10,200
-41.0%
56,329
46,522
30,500
-
-

0.0%
10,974
12,375
13,700
13,700
12,500
-8.8%
-
-
28,900
-
-

0.0%
-
-
25,900
-
-

0.0%
125,244
135,746
125,300
125,300
129,400

3.3%
12,308
21,565
6,700
6,700
-
-100.0%
1,106,898
1,330,973
1,494,300
1,494,300
1,588,200

6.3%
-
6,694
-
-

0.0%
104,830
68,738
84,000
84,000
-
-100.0%
-
441
-
-
-

0.0%
-
282,195
-
1,112,700
989,600
-11.1%
19,019
30,500
69,900
129.2%
(123)
-
-

0.0%
(3,423)
-
-

0.0%
8,752
28,900
31,400

8.7%
-
5,358
25,900
19,400
-25.1%
30,374
26,185
-
-
-

0.0%
73,194
100,976
105,400
105,400
48,500
-54.0%
(1,011)
(459)
26,500
26,500
1,900
-92.8%
10,820, 586
11,873, 580
12,665, 800
12,712,523
12,845,700

1.0%
31 -
-

0.0%
-
637
-
6,530
6,700

2.6%
345
400
500

25.0%
105
-
-

0.0%
158
335

PROPOSED BUDGET
FISCAL YEAR 2025-26
6055
6099
6130
6132
6134
6136
6137
6147
6148
6149
6160
6162
6165
6175
6181
6182
6183
6225
6230
6235
6245
6250
6255
6280
6290
6296
6299
6301
6315
6320
6325
6345
6350
6355
6360
6362
6365
6366
6399
6401
6845
6907
6908
6917
6918
6919
6937
6940
6999
6364
6850
6855
Medical Services
Professional Services
Repair & Maint/Facilities
Repair & Maintenance/Streets
Vehicle Repair & Maintenance
Software Maintenance
Repair Maint/Equipment
Janitorial Supplies
K9 Expenses
Jail Supplies
Facility Rental
Range Training
Vehicle Rental
Office Equipment Rental
Towing Services
Lien Services
CSUF PD Reimburse Impound Fees
Advertising/Promotional
Printing & Binding
Travel
Meetings & Conferences
Staff Training
Dues & Memberships
Animal Control Services
Dept. Contract Services
Admin Service Fee
Other Purchased Services
Special Department Expenses
Office Supplies
Books & Periodicals
Postage
Gasoline & Diesel Fuel
Small Tools/Equipment
Small Furniture & Fixture
Uniforms
Emergency Medical Supples
Computer Software
Web Based Service/Subcriptions
Other Supplies
Community Programs
Office Equipment
Lease Principal (GASB)
Subscription Principal (GASB)
Lease Interest (GASB)
Non -Lease Component (GASB)
Subscription Interest (GASB)
Lease Expenditure (GASB)
Payments to Other Agencies
Other Expenditure

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
Computer Hardware
Building & Facilities
Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Safety - Police
Summary
FY22-23
FY23-24
FY25-26 Proposed
Audited
Audited
9,840
9,780
27,000
27,000
10,000
-63.0%
67,378
61,203
104,825
108,580
90,100
-17.0%
62,073
1,735
65,145
65,145
-
-100.0%
-
72 -
-

0.0%
-
345
-
-
-

0.0%
183,496
247,982
498,000
494,470
555,632

12.4%
76,531
90,114
148,775
148,775
94,857
-36.2%
-
5 -
-
-

0.0%
2,664
10,000
15,000

50.0%
-
7,839
-
30,000
30,000

0.0%
20,222
41,183
1,600
1,600
1,600

0.0%
35,374
24,125
23,500
22,623
25,500

12.7%
(20,001)
(41,055)
290,000
-
-

0.0%
-
-
-
-
1,000

0.0%
28,988
4,165
7,000
1,000
-
-100.0%
4,477
1,262
-
-

0.0%
7,383
3,086

0.0%
551
-
-
-
-

0.0%
2,826
15,167
14,000
14,816
17,700

19.5%
1,412
8,714
3,000
3,000
10,000
233.3%
22,833
8,534
3,000
3,000
2,000
-33.3%
24,296
34,762
19,000
39,000
35,000
-10.3%
3,535
4,522
5,100
5,100
5,095
-0.1%
313,089
374,081
389,000
416,558
468,522

12.5%
262,612
357,291
314,727
340,727
337,183
-1.0%
6,150
3,885
5,000
5,000
5,000

0.0%
7,938
7,785
15,500
15,500
17,000

9.7%
41,332
36,359
7,700
7,200
4,500
-37.5%
9,359
9,818
5,000
5,161
5,200

0.7%
5,540
4,213
7,300
7,300
6,200
-15.1%
503
697
1,000
1,000
1,000

0.0%
69 938
-
-
-

0.0%
200
-

0.0%
-
239
-
-
-

0.0%
77,769
62,944
45,000
76,000
64,250
-15.5%
600
139
-
-
-

0.0%
965
-
-
-
-

0.0%
205
62,563
200
21,443
24,247

13.1%
16,037
16,049
34,200
14,200
10,000
-29.6%
4,793
12,914
25,800
21,280
15,000
-29.5%
178
756
500
500
500

0.0%
300,584
376,653
-
-
-

0.0%
99,605
101,178

0.0%
5,113
9,357

0.0%
2,555
2,497

0.0%
18,835
17,262

0.0%
345,526
447,661
-
-
-

0.0%
-
61,609
-

0.0%
2,544
16,364
12,000
12,000
12,000

0.0%
2,053,312
2,510,576
2,072,872
1,924,908
1,871,286
-2.8%
1,033
867
-
-

0.0%
-
-
-
877
-
-100.0%
2,745
609
-

0.0%
3,779
1,476
-
877
-
-100.0%
12,877,677
14,385,633
14,738,672
14,638,308
14,716,986

0.5%
(11,423,011)
(12,983,050)
(13,827,457)
(13,589,501)
(13,613,456)

0.2%
159
336

PROPOSED BUDGET
FISCAL YEAR 2025-26
Public Safety - Police
Police Administration
103040
FY22-23
Revenues
4201
Federal Grants
4225
POST- Intergovernmental Rev
4325
Parking Permit Fees
4329
Emergency Response Fee
4330
Special Police Services
4334
DUI Vehicle Release Fee
4335
Alarm System Monitoring
4399
Other Charges for Service
4705
Donations & Contributions
4710
Reimbursements/Other Revenue
4741
Reimbursements - SART Exam
4751
Sale of Auction Vehicles
5135
Total Revenues
5145

GRAND TOTAL RESOURCES
Public Safety - Police
Police Administration
103040
FY22-23

SALARIES & BENEFITS
5001
Salaries/Full-Time Regular
5015
Overtime
5020
Leave Accrual Payout
5022
Alternative H&W Payout
5023
Signing Bonus Payout
5099
Other Salaries & Wages
5105
Health Insurance Allocation
5110
Life Ins Allocation
5115
Dental Ins Allocation
5120
Optical Ins Allocation
5125
LTD Ins Allocation
5126
STD Ins Allocation
5135
Medicare
5145
Employer CalPERS Retire NC
5147
ICMA Defined Contribution Plan
5160
Emp Bnft/Insurance Premiums
5161
Health Insurance Premiums
5162
Dental Insurance Premiums
5164
Optical Insurance Premiums
5167
LTD Ins Premium
5169
STD Ins Premium
5170
Sick Leave Buyback
5175
Leave Buyback
5199
Other Employee Benefits
141,700

TOTAL SALARIES & BENEFITS
Public Safety - Police
Police Administration
103040
FY22-23

MATERIALS, SUPPLIES & SERVICES
6044
Credit Card Write-offs
6051
Toll Roads Expense
6052
Common Area Expenses
6053
City Events
6055
Medical Services
6099
Professional Services
6225
Advertising/Promotional
6230
Printing & Binding
6235
Travel
6245
Meetings & Conferences
6250
Staff Training
6255
Dues & Memberships
6290
Dept. Contract Services
6299
Other Purchased Services
6301
Special Department Expenses
6315
Office Supplies
6320
Books & Periodicals
6325
Postage
6360
Uniforms
6366
Web Based Service/Subcriptions
6399
Other Supplies
Public Safety - Police
Police Administration
103040
FY22-23
FY23-24
FY25-26 Proposed
-
Audited
Audited
16,088
4,434
7 10,920
22,015
101.6%
-
10,746
-
-

0.0%
211
-
-
-

0.0%
400
-
1,100
1,100
1,100

0.0%
22,635
7,769
30,000
30,000
30,000

0.0%
281
-
-
-
-

0.0%
82,400
134,636
141,700
141,700
140,000
-1.2%
1,944
1,377
2,000
2,000
2,000

0.0%
455
1,590
-
6,215
-
-100.0%
300
471
-
86 -
-100.0%
7,727
1,610
5,000
5,000
2,000
-60.0%
475
-
-
-
-

0.0%
132,917
162,632
179,800
197,022
197,115

0.0%
1,254,387
1,225,612
1,451,400
1,451,400
1,126,000
-22.4%
11,175
16,189
12,000
27,000
20,000
-25.9%
6,246
53,044
-
-
-

0.0%
2,500
5,250
10,000
6,000
3,800
-36.7%
-
18,267
-
-
-

0.0%
-
36 -

0.0%
169,853
137,854
195,600
-
-

0.0%
-
201
3,500
3,500
1,500
-57.1%
9,986
8,485
5,000
-
-

0.0%
1,837
2,023
2,300
2,300
1,400
-39.1%
-
-
3,400
-
-

0.0%
-
-
3,100
-
-

0.0%
18,766
19,894
21,100
21,100
16,400
-22.3%
273,826
292,585
324,100
324,100
267,400
-17.5%
-
6,694
-
-
-

0.0%
52 -
-

0.0%
49,845
195,600
137,300
-29.8%
3,134
5,000
8,500

70.0%
(452)
-
-

0.0%
1,340
3,400
4,100

20.6%
-
821
3,100
2,500
-19.4%
3,949
1,218
-
-
-

0.0%
12,971
43,796
46,200
46,200
35,300
-23.6%
-
(52)
6,300
6,300
200
-96.8%
1,765,496
1,885,835
2,084,000
2,095,000
1,624,400
-22.5%
-
31 -
-
-

0.0%
566
6,330
6,500

2.7%
295
-
500

0.0%
-
105
-
-
-

0.0%
9,840
9,780
27,000
27,000
10,000
-63.0%
18,200
8,075
19,025
19,025
9,000
-52.7%
551
-
-
-
-

0.0%
801
5,179
6,500
6,500
6,500

0.0%
12 30
500
500
-
-100.0%
21,014
6,020
2,000
2,000
1,000
-50.0%
3,578
2,863
5,000
5,000
-
-100.0%
2,970
4,272
3,800
3,800
3,985

4.9%
106,478
115,141
131,300
131,300
117,150
-10.8%
7,938
7,785
15,500
15,500
13,000
-16.1%
9,106
11,533
3,000
3,000
2,000
-33.3%
7,079
6,592
5,000
5,000
5,000

0.0%
5,389
4,213
7,000
7,000
6,200
-11.4%
503
640
1,000
1,000
1,000

0.0%
5,594
2,693
2,000
-
-

0.0%
-
937
-
643
-100.0%
474
1,344
2,000
2,000
-100.0%
160
337

PROPOSED BUDGET
FISCAL YEAR 2025-26
6401 Community Programs
6845 Office Equipment
6999 Other Expenditure

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware
6855 Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Safety - Police
Police Administration
103040
FY22-23
FY23-24
FY25-26 Proposed
-
Audited
Audited
4,505
12,769
9,000
7,642
15,000

96.3%
(6)
49 500
500
500

0.0%
2,544
16,364
12,000
12,000
12,000

0.0%
206,568
217,278
252,125
255,739
209,335
-18.1%
241
231
-
-
-

0.0%
2,008
609

0.0%
21249
840
-
-
-

0.0%
1,974,313
2,103,954
2,336,125
2,350,739
1,833,735
-22.0%
(1,841,397)
(1,941,321)
(2,156,325)
(2,153,718)
(1,636,620)
-24.0%
161
338

PROPOSED BUDGET
FISCAL YEAR 2025-26
Total Revenues

GRAND TOTAL RESOURCES
Revenues
4201
Federal Grants
4225
POST- Intergovernmental Rev
4299
Other Intergovernmental Rev
4705
Donations & Contributions
4753
Auction -Unclaimed Items
4999
Other Financing Sources
Total Revenues

GRAND TOTAL RESOURCES
Public Safety - Police
Police Field Services
103041
FY22-23

SALARIES & BENEFITS
5001
Salaries/Full-Time Regular
5005
Salaries/Part-Time
5015
Overtime
5020
Leave Accrual Payout
5022
Alternative H&W Payout
5023
Signing Bonus Payout
5099
Other Salaries & Wages
5105
Health Insurance Allocation
5110
Life Ins Allocation
5115
Dental Ins Allocation
5120
Optical Ins Allocation
5125
LTD Ins Allocation
5126
STD Ins Allocation
5135
Medicare
5141
Employers' PARS/ARS
5145
Employer CalPERS Retire NC
5159
Employee Medical Opt Out Plan
5160
Emp Bnft/Insurance Premiums
5161
Health Insurance Premiums
5162
Dental Insurance Premiums
5163
Life Insurance Premiums
5164
Optical Insurance Premiums
5167
LTD Ins Premium
5169
STD Ins Premium
5170
Sick Leave Buyback
5175
Leave Buyback
5199
Other Employee Benefits

TOTAL SALARIES & BENEFITS
Public Safety - Police
Police Field Services
103041
FY22-23

MATERIALS, SUPPLIES & SERVICES
6051
Toll Roads Expense
6052
Common Area Expenses
6099
Professional Services
6136
Software Maintenance
6137
Repair Maint/Equipment
6148
K9 Expenses
6160
Facility Rental
6162
Range Training
6165
Vehicle Rental
6175
Office Equipment Rental
6230
Printing & Binding
6235
Travel
6245
Meetings & Conferences
6250
Staff Training
6255
Dues & Memberships
6290
Dept. Contract Services
6301
Special Department Expenses
6315
Office Supplies
6345
Gasoline & Diesel Fuel
6350
Small Tools/Equipment
6360
Uniforms
6362
Emergency Medical Supples
6365
Computer Software
6366
Web Based Service/Subcriptions
Public Safety - Police
Police Field Services
103041
FY22-23
FY23-24
FY25-26 Proposed
-
Audited
Audited
1,984
6,499-
3,600
10,000
177.8%
29,219
(426)7250,000
30,000
30,000
15,000
-50.0%
269,412
172,779
250,000
200,000
-20.0%
(90)
-
-
-
-

0.0%
2,578
-

0.0%
258,814
223,830
-
-
-

0.0%
561,917
402,682
280,000
283,600
225,000
-20.7%
561,917
402,682
280,000
283,600
225,000
-20.7%
3,994,286
4,789,741
5,173,800
5,173,800
5,720,100

10.6%
11,501
30,140
-
-
-

0.0%
741,087
651,670
570,000
570,000
570,000

0.0%
155,207
17,415
-
-
-

0.0%
19,250
26,375
36,400
37,623
18,500
-50.8%
109,631
149,079
-
-
-

0.0%
-
64 -

0.0%
510,982
422,028
626,800
-
-

0.0%
-
438
9,200
9,200
5,900
-35.9%
31,329
27,505
15,400
-
-

0.0%
6,214
7,263
7,700
7,700
7,500
-2.6%
-
-
17,700
-
-

0.0%
-
-
15,900
-
-

0.0%
74,779
84,149
75,100
75,100
83,000

10.5%
6,219
16,525
6,700
6,700
-
-100.0%
625,184
807,531
893,400
893,400
1,023,400

14.6%
58,242
40,275
47,800
47,800
-
-100.0%
-
272
-
-
-

0.0%
167,137
626,800
626,800

0.0%
10,964
15,400
41,700
170.8%
(19)
-
-

0.0%
(1,979)
-
-

0.0%
5,406
17,700
19,600

10.7%
-
3,310
15,900
12,000
-24.5%
26,425
22,645
-
-
-

0.0%
33,908
33,723
31,400
31,400
-
-100.0%
(1,011)
(281)
16,500
16,500
1,100
-93.3%
6,403,234
7,311,374
7,543,800
7,545,023
8,129,600

7.7%
-
32 -
-
-

0.0%
-
50 -
400
-
-100.0%
1,050
6,333
17,500
17,500
12,500
-28.6%
183,481
247,982
498,000
494,470
555,632

12.4%
3,321
7,725
13,000
13,000
7,000
-46.2%
-
2,664
-
10,000
15,000

50.0%
658
1,003
1,600
1,600
1,600

0.0%
-
924
-
-
-

0.0%
(62,065)
(55,319)
145,000
-

0.0%
-
-
-
-
1,000

0.0%
46 518
500
500
200
-60.0%
995
8,684
2,000
2,000
10,000
400.0%
303
1,267
-
-
-

0.0%
13,399
25,362
10,000
30,000
35,000

16.7%
100
-
700
700
575
-17.9%
-
30 -
-
-

0.0%
23,842
21,004
3,000
3,000
2,000
-33.3%
206
71 -
-
-

0.0%
-
873

0.0%
200
-
-
-
-

0.0%
56,457
42,815
30,000
72,393
64,250
-11.2%
600
-
-
-
-

0.0%
920
-

0.0%
190
61,577

0.0%
162
339

PROPOSED BUDGET
FISCAL YEAR 2025-26
6399
Other Supplies
6401
Community Programs
6845
Office Equipment
6907
Lease Principal (GASB)
6908
Subscription Principal (GASB)
6917
Lease Interest (GASB)
6918
Non -Lease Component (GASB)
6919
Subscription Interest (GASB)
6937
Lease Expenditure (GASB)

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Safety - Police
Police Field Services
103041
FY22-23
FY23-24
FY25-26 Proposed
-
Audited
Audited
476
4191,200
1,200
2,000

66.7%
288
145
16,800
13,639
-
-100.0%
184
-
-
-

0.0%
105,539
144,823

0.0%
99,605
101,178

0.0%
2,085
4,606

0.0%
1,809
1,751

0.0%
18,835
17,262

0.0%
258,814
223,830

0.0%
711,337
867,611
739,300
660,402
706,757

7.0%
256
164
-
-
-

0.0%
256
164
-
-
-

0.0%
7,114,826
8,179,149
8,283,100
8,205,425
8,836,357

7.7%
(6,552,909)
(7,776,467)
(8,003,100)
(7,921,825)
(8,611,357)

8.7%
163
340

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4366 AB 109 Public Safety Realign
4705 Donations & Contributions
4714 Recovery & Restitution
4999 Other Financing Sources
Total Revenues

GRAND TOTAL RESOURCES

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware
6855 Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Safety - Police
Police Investigation
103042
FY22-23

SALARIES & BENEFITS
5001
Salaries/Full-Time Regular
5005
Salaries/Part-Time
5015
Overtime
5020
Leave Accrual Payout
5022
Alternative H&W Payout
5023
Signing Bonus Payout
5099
Other Salaries & Wages
5105
Health Insurance Allocation
5110
Life Ins Allocation
5115
Dental Ins Allocation
5120
Optical Ins Allocation
5125
LTD Ins Allocation
5126
STD Ins Allocation
5135
Medicare
5141
Employers' PARS/ARS
5145
Employer CalPERS Retire NC
5159
Employee Medical Opt Out Plan
5161
Health Insurance Premiums
5162
Dental Insurance Premiums
5164
Optical Insurance Premiums
5167
LTD Ins Premium
5169
STD Ins Premium
5175
Leave Buyback
5199
Other Employee Benefits
30,500

TOTAL SALARIES & BENEFITS

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware
6855 Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Safety - Police
Police Investigation
103042
FY22-23

MATERIALS, SUPPLIES & SERVICES
6051
Toll Roads Expense
6165
Vehicle Rental
6235
Travel
6245
Meetings & Conferences
6250
Staff Training
6255
Dues & Memberships
6290
Dept. Contract Services
6301
Special Department Expenses
6315
Office Supplies
6345
Gasoline & Diesel Fuel
6360
Uniforms
6366
Web Based Service/Subcriptions
6399
Other Supplies
6907
Lease Principal (GASB)
6917
Lease Interest (GASB)
6918
Non -Lease Component (GASB)
6937
Lease Expenditure (GASB)

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware
6855 Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Safety - Police
Police Investigation
103042
FY22-23
FY23-24
FY25-26 Proposed
-
Audited
Audited
40,118
42,07530,000
30,000
30,000

0.0%
600
700
-
200
-
-100.0%
323
500
500
500

0.0%
86,712
223,830
-
-
-

0.0%
127,753
266,605
30,500
30,700
30,500
-0.7%
127,753
266,605
30,500
30,700
30,500
-0.7%
1,011,701
959,161
1,242,100
1,242,100
1,044,300
-15.9%
127
-
22,000
22,000
22,000

0.0%
162,466
154,038
130,000
168,000
130,000
-22.6%
79,873
444
-
-
-

0.0%
5,250
5,250
8,000
6,500
5,800
-10.8%
24,406
37,648
-
-
-

0.0%
-
7 -

0.0%
125,558
75,440
135,000
-
-

0.0%
-
184
2,400
2,400
1,300
-45.8%
8,425
5,244
5,900
-
-

0.0%
1,553
1,370
1,900
1,900
1,400
-26.3%
-
-
4,700
-
-

0.0%
-
-
4,300
-
-

0.0%
19,472
17,569
18,100
18,100
15,200
-16.0%
5 -
-
-
-

0.0%
141,389
137,944
179,700
179,700
149,900
-16.6%
28,860
21,417
33,700
33,700
-
-100.0%
-
24,682
-
135,000
82,200
-39.1%
2,016
5,900
8,300

40.7%
(427)
-
-

0.0%
1,055
4,700
4,000
-14.9%
-
646
-
4,300
2,500
-41.9%
26,315
21,067
20,100
20,100
8,700
-56.7%
-
(55)
3,200
3,200
300
-90.6%
1,635,398
1,464,746
1,811,100
1,847,600
1,475,900
-20.1%
-
38 -
200
200

0.0%
41,935
14,263
145,000
-
-

0.0%
-
-
500
500
-
-100.0%
1,404
1,126
1,000
1,000
1,000

0.0%
4,315
3,118
2,000
2,000
-
-100.0%
340
200
200
200
335

67.5%
48,037
54,923
38,750
25,550
28,550

11.7%
3,464
1,040
200
200
-
-100.0%
874
2,935
-
161
200

23.9%
-
65 -
-
-

0.0%
4,372
2,538
2,000
2,000
-
-100.0%
15 15
200
20,800
24,247

16.6%
392
946
6,000
6,000
3,000
-50.0%
43,787
76,361
-
-
-

0.0%
1,500
3,707

0.0%
746
746

0.0%
86,712
223,830
-
-
-

0.0%
238,077
387,186
195,850
58,611
57,532
-1.8%
536
-
-
-
-

0.0%
738

0.0%
1,274
-

0.0%
1,874,749
1,851,933
2,006,950
1,906,211
1,533,432
-19.6%
(1,746,997)
(1,585,328)
(1,976,450)
(1,875,511)
(1,502,932)
-19.9%
164
341

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4330 Special Police Services
4416 Live Scan Rolling Fee
4710 Reimbursements/Other Revenue
Total Revenues

GRAND TOTAL RESOURCES

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware
6850 Building & Facilities

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Safety - Police
Police Support Services
103043
FY22-23

SALARIES & BENEFITS
5001
Salaries/Full-Time Regular
5005
Salaries/Part-Time
5015
Overtime
5020
Leave Accrual Payout
5022
Alternative H&W Payout
5023
Signing Bonus Payout
5105
Health Insurance Allocation
5110
Life Ins Allocation
5115
Dental Ins Allocation
5120
Optical Ins Allocation
5125
LTD Ins Allocation
5126
STD Ins Allocation
5135
Medicare
5141
Employers' PARS/ARS
5145
Employer CalPERS Retire NC
5159
Employee Medical Opt Out Plan
5160
Emp Bnft/Insurance Premiums
5161
Health Insurance Premiums
5162
Dental Insurance Premiums
5163
Life Insurance Premiums
5164
Optical Insurance Premiums
5167
LTD Ins Premium
5169
STD Ins Premium
5175
Leave Buyback
5199
Other Employee Benefits
516,500

TOTAL SALARIES & BENEFITS

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware
6850 Building & Facilities

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Safety - Police
Police Support Services
103043
FY22-23

MATERIALS, SUPPLIES & SERVICES
6099
Professional Services
6130
Repair & Maint/Facilities
6137
Repair Maint/Equipment
6147
Janitorial Supplies
6149
Jail Supplies
6160
Facility Rental
6162
Range Training
6250
Staff Training
6255
Dues & Memberships
6290
Dept. Contract Services
6299
Other Purchased Services
6301
Special Department Expenses
6360
Uniforms
6399
Other Supplies
6845
Office Equipment
6907
Lease Principal (GASB)
6917
Lease Interest (GASB)

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware
6850 Building & Facilities

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Safety - Police
Police Support Services
103043
FY22-23
FY23-24
FY25-26 Proposed
-
Audited
Audited
7,092
10,658-
6,434
-
-100.0%
1,527
3,541
3,675
3,675
3,675

0.0%
-
32 -
74 -
-100.0%
8,619
14,231
3,675
10,183
3,675
-63.9%
8,619
14,231
3,675
10,183
3,675
-63.9%
297,689
407,203
423,100
423,100
516,500

22.1%
149,484
100,366
100,000
100,000
60,000
-40.0%
35,218
35,870
35,000
35,000
35,000

0.0%
7,366
-
-
-
-

0.0%
1,250
1,750
2,000
2,000
2,500

25.0%
-
18,364
-
-
-

0.0%
58,443
57,836
83,200
-
-

0.0%
-
191
1,300
1,300
1,000
-23.1%
3,974
3,374
1,700
-
-

0.0%
687
938
1,000
1,000
1,200

20.0%
-
-
2,000
-
-

0.0%
-
-
1,700
-
-

0.0%
7,146
8,178
6,200
6,200
7,500

21.0%
4,831
3,029
-
-
-

0.0%
23,205
32,530
35,100
35,100
46,300

31.9%
1,292
-
-
-
-

0.0%
-
40 -
-

0.0%
23,868
83,200
97,100

16.7%
1,238
1,700
6,200
264.7%
(104)
-
-

0.0%
(267)
-
-

0.0%
491
2,000
2,200

10.0%
300
-
1,700
1,400
-17.6%
-
3,200
3,200
4,500

40.6%
-
(40)
300
300
200
-33.3%
590,585
695,153
695,800
695,800
781,600

12.3%
48,128
46,795
68,300
72,055
68,600
-4.8%
-
745
-
-
-

0.0%
73,085
82,029
135,275
135,275
87,357
-35.4%
-
5 -
-
-

0.0%
-
7,839
30,000
30,000

0.0%
19,564
40,181
-
-
-

0.0%
35,374
23,201
23,500
22,623
25,500

12.7%
3,003
2,460
1,000
1,000
-
-100.0%
125
50 200
200
200

0.0%
10,546
82,280
44,561
44,561
46,789

5.0%
-
-
-
-
4,000

0.0%
4,920
1,464
1,000
1,000
-
-100.0%
7,843
7,006
7,000
704
-
-100.0%
14,695
13,208
25,000
5,000
5,000

0.0%
-
707
-
-
-

0.0%
151,258
155,469

0.0%
1,528
1,044
-
-
-

0.0%
371,985
465,171
305,836
312,418
267,446
-14.4%
-
472
-
-

0.0%
-
877
-100.0%
472
-
877
-
-100.0%
962,569
1,160,796
1,001,636
1,009,095
1,049,046

4.0%
(953,950)
(1,146,565)
(997,961)
(998,912)
(1,045,371)

4.7%
165
342

PROPOSED BUDGET
FISCAL YEAR 2025-26

MATERIALS, SUPPLIES & SERVICES
6130 Repair & Maint/Facilities
6280 Animal Control Services
6940 Payments to Other Agencies

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Safety - Police
Animal Control
103045
FY22-23
FY23-24
FY25-26 Proposed
-
Audited
Audited
I
62,073
-
65,145 65,145
-
-100.0%
313,089
374,081
389,000 416,558
468,522

12.5%
-
61,609
- -
-

0.0%
375,162
435,690
454,145 481,703
468,522
-2.7%
375,162
435,690
454,145 481,703
468,522
-2.7%
(375,162)
(435,690)
(454,145) (481,703)
(468,522)
-2.7%
166
343

PROPOSED BUDGET
FISCAL YEAR 2025-26
Total Revenues

GRAND TOTAL RESOURCES
Revenues
4145
Bicycle Licenses
4205
State Grants
4325
Parking Permit Fees
4326
Towing Fee
4327
Storage Fee
4328
Lien Fee
4330
Special Police Services
4333
Vehicle Impound/Releases
4334
DUI Vehicle Release Fee
4405
Veh Code Fines (Moving)
4410
City Ord Fines (Parking)
4751
Sale of Auction Vehicles
Total Revenues

GRAND TOTAL RESOURCES

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Safety - Police
Traffic
103047
FY22-23

SALARIES & BENEFITS
5001
Salaries/Full-Time Regular
5005
Salaries/Part-Time
5015
Overtime
5020
Leave Accrual Payout
5022
Alternative H&W Payout
5023
Signing Bonus Payout
5099
Other Salaries & Wages
5105
Health Insurance Allocation
5110
Life Ins Allocation
5115
Dental Ins Allocation
5120
Optical Ins Allocation
5125
LTD Ins Allocation
5126
STD Ins Allocation
5135
Medicare
5141
Employers' PARS/ARS
5145
Employer CalPERS Retire NC
5159
Employee Medical Opt Out Plan
5161
Health Insurance Premiums
5162
Dental Insurance Premiums
5164
Optical Insurance Premiums
5167
LTD Ins Premium
5169
STD Ins Premium
5175
Leave Buyback
5199
Other Employee Benefits
45,000

TOTAL SALARIES & BENEFITS

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Safety - Police
Traffic
103047
FY22-23

MATERIALS, SUPPLIES & SERVICES
6132
Repair & Maintenance/Streets
6137
Repair Maint/Equipment
6181
Towing Services
6182
Lien Services
6183
CSUF PD Reimburse Impound Fees
6230
Printing & Binding
6245
Meetings & Conferences
6250
Staff Training
6255
Dues & Memberships
6290
Dept. Contract Services
6296
Admin Service Fee
6301
Special Department Expenses
6320
Books & Periodicals
6360
Uniforms

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Safety - Police
Traffic
103047
FY22-23
FY23-24
FY25-26 Proposed
-
Audited
Audited
4 27
3 -
-100.0%
-
-
-
-
50,000

0.0%
10,765
11,320
12,240
12,240
12,240

0.0%
22,965
3,885
-
-
-

0.0%
69,720
17,780

0.0%
15,795
2,460
-
-
-

0.0%
57,078
54,292
45,000
55,000
55,000

0.0%
25,009
4,144
-
-
-

0.0%
21,075
31,183
-
25,060
30,000

19.7%
43,088
50,934
50,000
50,000
50,000

0.0%
293,046
341,858
310,000
385,000
450,000

16.9%
64,915
38,550
-
-
-

0.0%
623,460
556,433
417,240
527,303
647,240

22.7%
623,460
556,433
417,240
527,303
647,240

22.7%
279,338
315,806
325,800
325,800
497,400

52.7%
33,437
53,610
30,000
30,000
70,000
133.3%
17,238
22,113
20,000
20,000
100,000
400.0%
2,224
-
-
-
-

0.0%
1,750
1,750
3,000
1,000
2,800
180.0%
-
5,519
-
-
-

0.0%
-
15 -

0.0%
22,523
16,023
72,100
-
-

0.0%
-
58 900
900
500
-44.4%
2,615
1,914
2,500
-
-

0.0%
683
781
800
800
1,000

25.0%
-
-
1,100
-
-

0.0%
-
-
900
-
-

0.0%
5,081
5,956
4,800
4,800
7,300

52.1%
1,254
2,010
-
-
-

0.0%
43,295
60,384
62,000
62,000
101,200

63.2%
16,435
7,047
2,500
2,500
-
-100.0%
-
16,664
-
72,100
46,200
-35.9%
1,668
2,500
5,200
108.0%
(298)
-
-

0.0%
460
1,100
1,500

36.4%
282
-
900
1,000

11.1%
2,390
4,500
4,500
-
-100.0%
-
(30)
200
200
100
-50.0%
425,874
516,471
531,100
529,100
834,200

57.7%
-
72 -
-
-

0.0%
-
360
500
500
500

0.0%
28,988
4,165
7,000
1,000
-
-100.0%
4,477
1,262
-
-

0.0%
7,383
3,086
-
-
-

0.0%
1,979
9,470
7,000
7,816
11,000

40.7%
-
121
-
-
-

0.0%
959
1,000
1,000
-100.0%
-
-
200
200
-
-100.0%
97,551
104,917
100,116
139,316
144,694

3.9%
6,150
3,885
5,000
5,000
5,000

0.0%
-
1,318
500
-
500

0.0%
151
-
300
300
-
-100.0%
3,503
7,893
4,000
903
-
-100.0%
150,183
137,640
125,616
156,035
161,694

3.6%
576,056
654,111
656,716
685,135
995,894

45.4%
47,403
(97,678)
(239,476)
(157,832)
(348,654)
120.9%
167
344

PLACENTIA
Rich Heritage, Bright Future

PUBLIC WORKS DEPARTMENT
General Fund Budget
FISCAL YEAR 2025-26
345
168

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

The Department provides for the routine maintenance and improvement of public streets, landscapes, facilities, sewer collection systems, along with providing transportation management services, engineering services, and recycling/environmental programs. The Department is comprised of seven divisions: Administration, Building and Facility Maintenance, Environmental Services, Fleet Maintenance, Engineering Services, Landscape Maintenance, Transportation Services, and Streets and Sanitation Maintenance. The Public Works Department accomplishes its mission by effectively defining and implementing needed capital improvements and maintenance programs. Maintenance work and capital improvement projects are completed utilizing a combination of City staff and contract services. The department also responds daily to citizen inquiries and requests.

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

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

Transportation Services
The Transportation Services Division of the Department is responsible for managing and maintaining the City's traffic signal system infrastructure and the City's Traffic Management Center. In addition, Division staff oversee and deliver traffic -related capital improvement projects, provide Citywide and neighborhood traffic and parking management services, review traffic impact analysis reports prepared for private development projects, provide traffic control plan check reviews and act as the City's ADA Coordinator.
346
169

PUBLIC WORKS
Environmental Services
The Environmental Services staff oversee the City's solid waste and recycling program and Fats, Oils, and Grease Program. Staff are responsible for ensuring the City is compliant with State recycling regulations and mandates and as part of that effort conduct site investigations and inspections, maintain extensive records and prepare annual recycling reports to the State, ensure compliance with the City's new recycling ordinance, and oversee City Shred and E -Waste Collection and Compost giveaway events.

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

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

Urban Forest and Landscape Maintenance
The Urban Forest and Landscape Maintenance Division maintains all City -owned landscaping through a combination of City staff and contract services. The Division is responsible for planning and constructing renovations to landscaped medians and parkways and it oversees the maintenance, preservation, and expansion of the City's Urban Forest. The City's Urban Forest consists of 6,734 City trees located in public parkways and City parks. In addition, the Division is responsible for landscape maintenance work at various City facilities and property in Old Town.

Fleet Maintenance
The Fleet Operations Division provides support to all City departments through the preventive maintenance and repair of over 123 vehicles and equipment used Citywide. The division manages the vehicle replacement program and maintains accurate repair records for all City vehicles and 347
170

PUBLIC WORKS
equipment. This division is responsible for City compliance with all State and County laws and regulations regarding vehicles, equipment, and fueling systems.

Accomplishments
✓ Secured new Utility User Tax revenue via new Placentia FiberCity subscriptions ✓ Completed Citywide LED Streetlight Conversion Project with no out-of-pocket costs to City
✓ Continued construction of Citywide fiber optic to the premises project ✓ Created new Caltrans Sustainable Active Transporation Plan ✓ Implemented 2024 Pavement Management Plan and repaved 2.4 million square feet of arterial and residential streets
✓ Completed refurbishment of the Police Chief Administration Conference Room Project ✓ Completed refurbishment of the Police Department Report Writing Room ✓ Completed the Whitten Center Flooring Improvement Project ✓ Completed the Administration Office Improvement Project ✓ Completed the La Placita Parkette Improvement Project ✓ Completed construction of the FY 2022-23 Roadway Rehabilition Project ✓ Completed construction of the Butler Building for the Placentia Public Safety Center ✓ Completed the replacement of the apparatus bay door at Fire Station No. 2 Project ✓ Completed FY 2024-25 Concrete Repair Project
✓ Completed the integration of the Mission Bells project with the Citywide Streetlight LED Conversion Project
✓ Completed Koch Park sidewalk replacement project
✓ Completed the purchase of two replacement trucks for Public Works ✓ Purchased replacement Code Enforcement truck
✓ Purchased replacement Loader for Public Works
✓ Replaced the fire and security alarm system at City Hall/Police Station ✓ Completed Bi -Annual Public Works Department Strategic Review Goals
All goals support the City's Strategic Plan Goals to 'Ensure Long -Term Fiscal Sustainability 'Promote Community & Economic Development , 'Enhance Employee Development", 'Improve City Beautification,' and 'Implement Public Infrastructure to Meet Community Needs"
➢ Remove single -walled underground storage tanks at the City Corporate Yard ➢ Closeout the construction of the citywide fiber optic deployment and begin implementing Smart City Services connecting City facilities ➢ Complete construction of the Public Safety Dispatch Center ➢ Begin construction on the Golden Avenue Bridge Replacement Project ➢ Continue annual street rehab program
348
171

PROPOSED BUDGET
FISCAL YEAR 2025-26
Total Revenues

GRAND TOTAL RESOURCES
Revenues
4155
Encroachment Permits
4172
Transportation Permit
4310
Engineering Fees
4399
Other Charges for Service
4710
Reimbursements/Other Revenue
4750
Sale of Surplus Property
Total Revenues

GRAND TOTAL RESOURCES
Public Works
Summary
FY22-23
Audited

SALARIES & BENEFITS
5001
Salaries/Full-Time Regular
5005
Salaries/Part-Time
5015
Overtime
5020
Leave Accrual Payout
5022
Alternative H&W Payout
5023
Signing Bonus Payout
5099
Other Salaries & Wages
5105
Health Insurance Allocation
5110
Life Ins Allocation
5115
Dental Ins Allocation
5120
Optical Ins Allocation
5125
LTD Ins Allocation
5126
STD Ins Allocation
5135
Medicare
5141
Employers' PARS/ARS
5145
Employer CalPERS Retire NC
5147
ICMA Defined Contribution Plan
5159
Employee Medical Opt Out Plan
5160
Emp Bnft/Insurance Premiums
5161
Health Insurance Premiums
5162
Dental Insurance Premiums
5164
Optical Insurance Premiums
5167
LTD Ins Premium
5169
STD Ins Premium
5175
Leave Buyback
5199
Other Employee Benefits
5500
Contra - Salaries
Public Works
Summary
FY22-23
Audited
FY23-24
Audited
_
_
FY25-26 Proposed
215,000
101,224
-52.9%
269,305
144,315
215,000
7,174
7,264
6,300
6,300
6,300

0.0%
180,031
208,897
210,000
210,000
180,000
-14.3%
223,201
177,222
150,000
150,175
150,000
-0.1%
-
9,080
-
2,465
6,185
150.9%
-
900
-
-
-

0.0%
679,711
547,678
581,300
583,940
443,709
-24.0%
679,711
547,678
581,300
583,940
443,709
-24.0%
1,551,412
1,976,492
1,536,700
1,476,460
1,593,300

7.9%
165,791
155,314
59,800
213,400
185,100
-13.3%
79,019
108,758
64,150
64,150
82,500

28.6%
32,808
14,042
-
-
-

0.0%
10,725
11,193
18,100
17,500
13,800
-21.1%
-
71,646
-
-
-

0.0%
-
26 -

0.0%
346,684
227,041
291,900
-
-

0.0%
-
940
4,100
4,100
3,400
-17.1%
21,137
14,617
6,900
-
-

0.0%
4,268
4,533
3,900
3,900
4,500

15.4%
-
-
6,800
-
-

0.0%
-
-
6,300
-
-

0.0%
27,151
34,489
22,700
22,700
19,400
-14.5%
20,905
21,059
8,900
8,900
3,300
-62.9%
138,476
167,975
140,800
140,800
158,100

12.3%
-
1,066
-
-
-

0.0%
6,109
8,324
7,700
7,700
-100.0%
-
161
-
-
-

0.0%
97,137
291,900
333,600

14.3%
6,102
6,900
22,000
218.8%
(1,324)
-
-

0.0%
2,461
6,800
7,800

14.7%
-
1,507
-
6,300
4,800
-23.8%
19,303
28,490
25,600
25,295
25,100
-0.8%
-
(161)
9,900
9,900
800
-91.9%
(618,816)
-
(673,700)
(673,700)
(657,000)
-2.5%
172
349

PROPOSED BUDGET
FISCAL YEAR 2025-26
6015
6017
6044
6053
6054
6099
6115
6116
6127
6130
6132
6133
6134
6135
6136
6137
6138
6140
6142
6144
6146
6147
6165
6170
6215
6225
6230
6235
6245
6250
6255
6257
6285
6290
6301
6305
6310
6315
6320
6325
6335
6345
6350
6355
6360
6361
6362
6365
6366
6399
6401
6845
6999
6840
6855

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
Engineering Services
Special Studies
Credit Card Write-offs
City Events
Recruitment Exp
Professional Services
Landscaping
Tree Maintenance
Alarm Monitoring
Repair & Maint/Facilities
Repair & Maintenance/Streets
R & M/Sewers/Storm Drains
Vehicle Repair & Maintenance
Repair/Maint Off Furn & Eqp
Software Maintenance
Repair Maint/Equipment
Repairs - Electronic Devices
Vehicle Maintenance Allocatn
Vehicle Detailing
Unplanned Repair & Maintenance
Paint Supplies
Janitorial Supplies
Vehicle Rental
Equipment & Tool Rental
Telephone/Internet
Advertising/Promotional
Printing & Binding
Travel
Meetings & Conferences
Staff Training
Dues & Memberships
Licenses & Permits
Hazardous Materials Disposal
Dept. Contract Services
Special Department Expenses
Traffic Control Devices
Street Signs
Office Supplies
Books & Periodicals
Postage
Water
Gasoline & Diesel Fuel
Small Tools/Equipment
Small Furniture & Fixture
Uniforms
Personal Protection Equipment
Emergency Medical Supples
Computer Software
Web Based Service/Subcriptions
Other Supplies
Community Programs
Office Equipment
Other Expenditure

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
Machinery & Equipment
Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Works
Summary
FY22-23
FY23-24
Proposed
Audited
AuditedFY25-26
Ek-
Am
1,804,973
2,951,88971,5740,S501,633,005
1,800,500

10.3%
2,041
51,369
,,000
20,000

0.0%
-
32,192
30,000
30,000
65,000
116.7%
21 -
-
-
-

0.0%
620

0.0%
-
123
-
-
-

0.0%
448,611
547,531
447,900
594,427
406,000
-31.7%
69,959
55,168
65,000
75,000
96,920

29.2%
127,864
153,242
137,572
179,305
170,000
-5.2%
11,003
14,065
11,200
39,210
16,500
-57.9%
322,073
184,452
288,281
300,816
250,000
-16.9%
2,315
29,158
75,000
69,500
75,000

7.9%
-
27,800
54,000
53,940
104,000

92.8%
125,824
179,274
130,000
158,000
162,000

2.5%
52 -
-
-
-

0.0%
10,676
10,682
11,000
11,000
6,000
-45.5%
13,705
31,690
54,208
54,208
47,000
-13.3%
108
-
-
-
-

0.0%
-
27 -
-
-

0.0%
7,604
7,000
7,000
7,000

0.0%
48,543
-
-
-

0.0%
343
35,000
35,000
35,000

0.0%
585
15,000
30,000
30,000

0.0%
-
-
-
290,000
200,000
-31.0%
23,125
7,262
16,000
16,000
16,000

0.0%
297
17,672
17,672
17,672
-
-100.0%
13,300
1,195
-
-
1,000

0.0%
394
472
400
6,900
7,500

8.7%
1,936
7,361
-
-
-

0.0%
21,081
7,912
7,690
7,400
4,300
-41.9%
-
373
-
3,250
600
-81.5%
3,532
4,403
6,515
3,590
300
-91.6%
116,555
133,571
138,659
157,159
126,680
-19.4%
2,849
2,613
4,500
4,500
4,500

0.0%
255,735
220,853
379,000
570,745
614,500

7.7%
146,133
143,604
-
-
-

0.0%
1,986
3,294
15,000
15,000
25,000

66.7%
27,004
16,240
23,000
23,000
20,000
-13.0%
3,118
3,574
2,700
2,700
2,200
-18.5%
75 439
500
500
200
-60.0%
44 16
-
-
-

0.0%
-
4,902
-
-
-

0.0%
480,940
363,825
376,000
346,000
300,000
-13.3%
5,564
7,548
3,000
11,000
8,000
-27.3%
48 373
-
-
-

0.0%
11,345
9,671
9,900
9,900
10,550

6.6%
120
-
1,500
2,000
4,500
125.0%
-
152
-
-
-

0.0%
13,920
37,302
8,000
8,000
22,100
176.3%
421
315
330
5,330
2,500
-53.1%
8,880
6,209
-
-
-

0.0%
203
302

0.0%
354
-
-
-
-

0.0%
22,300
22,455
24,000
25,200
24,000
-4.8%
2,295,511
2,398,376
2,415,527
3,183,252
2,884,850
-9.4%
23,970
5,921
7,209
7,209
-
-100.0%
25,231
3,126
36,500
17,790
-100.0%
49,624
1 9,047
43,709
24,999
-100.0%
4,150,108
5,359,312
3,999,786
4,841,256
4,685,350
-3.2%
(3,470,398)
(4,811,634)
(3,418,486)
(4,257,316)
(4,241,641)
-0.4%
173
350

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4750 Sale of Surplus Property
Total Revenues

GRAND TOTAL RESOURCES

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL
IP12914.b1I[CM Ii1103111[*] LlI
Public Works
Public Works Administration
103550
FY22-23

SALARIES & BENEFITS
5001
Salaries/Full-Time Regular
5005
Salaries/Part-Time
5015
Overtime
5020
Leave Accrual Payout
5022
Alternative H&W Payout
5023
Signing Bonus Payout
5105
Health Insurance Allocation
5110
Life Ins Allocation
5115
Dental Ins Allocation
5120
Optical Ins Allocation
5125
LTD Ins Allocation
5126
STD Ins Allocation
5135
Medicare
5141
Employers' PARS/ARS
5145
Employer CalPERS Retire NC
5147
ICMA Defined Contribution Plan
5159
Employee Medical Opt Out Plan
5160
Emp Bnft/Insurance Premiums
5161
Health Insurance Premiums
5162
Dental Insurance Premiums
5164
Optical Insurance Premiums
5167
LTD Ins Premium
5169
STD Ins Premium
5175
Leave Buyback
5199
Other Employee Benefits
-

TOTAL SALARIES & BENEFITS

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL
IP12914.b1I[CM Ii1103111[*] LlI
Public Works
Public Works Administration
103550
FY22-23

MATERIALS, SUPPLIES & SERVICES
6017
Special Studies
6053
City Events
6054
Recruitment Exp
6099
Professional Services
6136
Software Maintenance
6225
Advertising/Promotional
6230
Printing & Binding
6235
Travel
6245
Meetings & Conferences
6250
Staff Training
6255
Dues & Memberships
6257
Licenses & Permits
6301
Special Department Expenses
6315
Office Supplies
6366
Web Based Service/Subcriptions
6401
Community Programs
6999
Other Expenditure

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL
IP12914.b1I[CM Ii1103111[*] LlI
Public Works
Public Works Administration
103550
FY22-23
FY23-24
FY25-26 Proposed
-
Audited
Audited
-
900-
-
-

0.0%
-
900
-
-
-

0.0%
250,186
452,783
186,900
186,900
328,600

75.8%
-
10,133
29,900
29,900
17,000
-43.1%
197
485
1,000
1,000
-
-100.0%
179
708
-
-
-

0.0%
1,583
1,593
1,400
1,750
1,700
-2.9%
-
10,801
-
-
-

0.0%
23,055
15,643
16,500
-
-

0.0%
-
148
200
200
500
150.0%
1,612
1,241
500
-
-

0.0%
310
329
300
300
400

33.3%
-
-
700
-
-

0.0%
-
-
800
-
-

0.0%
3,893
7,165
2,800
2,800
3,500

25.0%
14,507
15,526
8,900
8,900
3,300
-62.9%
21,588
29,167
15,800
15,800
26,200

65.8%
-
1,066
-
-
-

0.0%
3,894
2,656
3,800
3,800
-100.0%
-
18 -
-
-

0.0%
8,536
16,500
18,100

9.7%
513
500
2,200
340.0%
(109)
-
-

0.0%
431
700
1,400
100.0%
-
264
-
800
800

0.0%
12,319
13,598
12,800
12,800
3,000
-76.6%
-
(18)
6,700
6,700
100
-98.5%
333,322
572,677
289,000
289,350
406,800

40.6%
-
11,117
-
-
-

0.0%
620

0.0%
-
123
-
-

0.0%
35,646
-
10,000
7,300
-100.0%
120
-
-
-

0.0%
13,300
1,195
-
-
-

0.0%
394
472
400
6,900
7,000

1.4%
1,936
7,361
-
-
-

0.0%
19,665
5,592
5,000
4,650
3,800
-18.3%
-
65 -
-
-

0.0%
2,065
3,553
4,425
1,595
300
-81.2%
3,000
6,255
3,000
3,000
-
-100.0%
687
-
-
-
-

0.0%
2,111
1,992
1,700
1,700
1,700

0.0%
99 265
200
200
-
-100.0%
59 -
-
-

0.0%
-
-
-
1,200
-
-100.0%
79,631
38,919
24,725
26,545
12,800
-51.8%
332
-
-
-

0.0%
332
-
-
-
-

0.0%
413,285
611,596
313,725
315,895
419,600

32.8%
(413,285)
(610,696)
(313,725)
(315,895)
(419,600)

32.8%
174
351

PROPOSED BUDGET
FISCAL YEAR 2025-26

GRAND TOTAL RESOURCES
Revenues
4155
Encroachment Permits
4172
Transportation Permit
4310
Engineering Fees
4399
Other Charges for Service
5022
Total Revenues

GRAND TOTAL RESOURCES

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL
1P12914.b1P[em1i11031111101] LlI
Public Works
Public Works Engineering
103551
FY22-23

SALARIES & BENEFITS
5001
Salaries/Full-Time Regular
5005
Salaries/Part-Time
5015
Overtime
5020
Leave Accrual Payout
5022
Alternative H&W Payout
5023
Signing Bonus Payout
5105
Health Insurance Allocation
5110
Life Ins Allocation
5115
Dental Ins Allocation
5120
Optical Ins Allocation
5125
LTD Ins Allocation
5126
STD Ins Allocation
5135
Medicare
5141
Employers' PARS/ARS
5145
Employer CalPERS Retire NC
5159
Employee Medical Opt Out Plan
5160
Emp Bnft/Insurance Premiums
5161
Health Insurance Premiums
5162
Dental Insurance Premiums
5164
Optical Insurance Premiums
5167
LTD Ins Premium
5169
STD Ins Premium
5175
Leave Buyback
5199
Other Employee Benefits
581,300

TOTAL SALARIES & BENEFITS

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL
1P12914.b1P[em1i11031111101] LlI
Public Works
Public Works Engineering
103551
FY22-23

MATERIALS, SUPPLIES & SERVICES
6017
Special Studies
6099
Professional Services
6245
Meetings & Conferences
6250
StaffTraining
6255
Dues & Memberships
6257
Licenses & Permits
6290
Dept. Contract Services
6320
Books & Periodicals
6325
Postage
6335
Water
6355
Small Furniture & Fixture
6365
Computer Software
6366
Web Based Service/Subcriptions
6399
Other Supplies

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL
1P12914.b1P[em1i11031111101] LlI
Public Works
Public Works Engineering
103551
FY22-23
FY23-24
FY25-26 Proposed
-
Audited
Audited
269,305
144,315215,000
215,000
101,224
-52.9%
7,174
7,2647210,000
6,300
6,300
6,300

0.0%
180,031
208,897
210,000
180,000
-14.3%
223,201
177,222
150,000
150,000
150,000

0.0%
679,711
537,698
581,300
581,300
437,524
-24.7%
679,711
537,698
581,300
581,300
437,524
-24.7%
240,042
417,671
115,000
115,000
197,800

72.0%
-
8,121
29,900
29,900
19,000
-36.5%
1,271
1,274
1,500
1,500
1,000
-33.3%
15,207
-
-
-
-

0.0%
1,888
1,750
1,400
3,500
1,900
-45.7%
-
8,825
-
-
-

0.0%
43,733
33,879
28,600
-
-

0.0%
-
277
300
300
700
133.3%
3,298
2,699
600
-
-

0.0%
589
1,063
400
400
900
125.0%
-
-
600
-
-

0.0%
-
-
500
-
-

0.0%
3,762
6,490
1,700
1,700
2,300

35.3%
-
305
-
-
-

0.0%
17,807
31,435
8,900
8,900
17,700

98.9%
-
2,949
-
-
-

0.0%
39 -
-

0.0%
16,812
28,600
62,400
118.2%
1,607
600
4,400
633.3%
(392)
-
-

0.0%
747
600
1,600
166.7%
457
500
1,000
100.0%
5,627
-
-
4,800

0.0%
-
(39)
100
100
100

0.0%
327,597
541,596
189,500
191,600
315,600

64.7%
-
21,075
30,000
30,000
65,000
116.7%
204,505
180,559
73,000
196,397
150,000
-23.6%
427
1,790
1,800
1,800
500
-72.2%
-
308
-
350
250
-28.6%
735
-
850
850
-
-100.0%
-
-
-
180

0.0%
2,013
108,747
150,000
150,000
150,000

0.0%
-
439
500
500
200
-60.0%
19 -
-
-

0.0%
4,902

0.0%
-
326
-
-
-

0.0%
4,820
2,000
8,000
8,000
12,100

51.3%
122
-
130
130
-
-100.0%
474
-
-
-
-

0.0%
213,114
320,146
264,280
388,027
378,230
-2.5%
540,711
861,742
453,780
579,627
693,830

19.7%
138,999
(324,043)
127,520
1,673
(256,306)
-15417.9%
175
352

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4710 Reimbursements/Other Revenue
Total Revenues

GRAND TOTAL RESOURCES

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Works
Public Works Tranportation
103590
FY22-23

TOTAL SALARIES & BENEFITS

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Works
Public Works Tranportation
103590
FY22-23

MATERIALS, SUPPLIES & SERVICES
6015
Engineering Services
6099
Professional Services
6245
Meetings & Conferences
6255
Dues & Memberships
6290
Dept. Contract Services
6320
Books & Periodicals
6365
Computer Software

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Works
Public Works Tranportation
103590
FY22-23
FY23-24
FY25-26 Proposed
-
Audited
Audited
EM
-
9,080-
2,080
6,185
197.4%
9,0807
2,080
6,185
197.4%
-
9,080
2,080
6,185
197.4%
133,938
142,931
147,500
97,500
-
-100.0%
750
250
1,300
250
-100.0%
-
6,687
-
-

0.0%
22,350
15,979
22,600
-

0.0%
-
68 500
500
-100.0%
1,541
1,156
500
-

0.0%
276
287
300
300
-100.0%
-
-
500
-

0.0%
-
-
600
-

0.0%
1,952
2,175
2,200
2,200
-100.0%
9,938
10,913
11,400
11,400
-100.0%
-
7 -
-

0.0%
6,570
22,600
-100.0%
449
500
-100.0%
(81)
-

0.0%
173
500
-100.0%
106
-
600
-100.0%
-
(7)
1,000
1,000
-100.0%
170,745
187,665
188,400
137,350
-
-100.0%
2,041
51,369
20,000
20,000
20,000

0.0%
108,355
212,386
156,000
206,000
150,000
-27.2%
648
182
800
800
-
-100.0%
258
850
840
840
-
-100.0%
15,448
18,709
35,000
35,000
185,000
428.6%
75 -
-
-
-

0.0%
9,100
34,993
-
-
10,000

0.0%
135,923
318,489
212,640
262,640
365,000

39.0%
306,668
506,153
401,040
399,990
365,000
-8.7%
(306,668)
(497,074)
(401,040)
(397,910)
(358,815)
-9.8%
176
353

PROPOSED BUDGET
FISCAL YEAR 2025-26

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Works
Environmental Services
103593
FY22-23

MATERIALS, SUPPLIES & SERVICES
6099
Professional Services
6225
Advertising/Promotional
6250
Staff Training
6255
Dues & Memberships
6257
Licenses & Permits
6315
Office Supplies
6399
Other Supplies

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Works
Environmental Services
103593
FY22-23
FY23-24
FY25-26 Proposed
Audited
Audited
37,835
93,517120,000
191,323
106,000
-44.6%
-
-
-
-
1,000

0.0%
-
-
900
350
-61.1%
459
-
400
-
-

0.0%
109,965
121,291
125,000
141,500
113,000
-20.1%
-
423
500
500
500

0.0%
80 -
-
-
-

0.0%
148,339
215,232
245,900
334,223
220,850
-33.9%
148,339
215,232
245,900
334,223
220,850
-33.9%
(148,339)
(215,232)
(245,900)
(334,223)
(220,850)
-33.9%
177
354

PROPOSED BUDGET
FISCAL YEAR 2025-26

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Works
Maintenance Services Admin
103650
FY22-23

SALARIES & BENEFITS
5001
Salaries/Full-Time Regular
5005
Salaries/Part-Time
5015
Overtime
5020
Leave Accrual Payout
5022
Alternative H&W Payout
5023
Signing Bonus Payout
5105
Health Insurance Allocation
5110
Life Ins Allocation
5115
Dental Ins Allocation
5120
Optical Ins Allocation
5125
LTD Ins Allocation
5126
STD Ins Allocation
5135
Medicare
5141
Employers' PARS/ARS
5145
Employer CalPERS Retire NC
5159
Employee Medical Opt Out Plan
5160
Emp Bnft/Insurance Premiums
5161
Health Insurance Premiums
5162
Dental Insurance Premiums
5164
Optical Insurance Premiums
5167
LTD Ins Premium
5169
STD Ins Premium
5175
Leave Buyback
5199
Other Employee Benefits
65,000

TOTAL SALARIES & BENEFITS

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Works
Maintenance Services Admin
103650
FY22-23

MATERIALS, SUPPLIES & SERVICES
6099
Professional Services
6170
Equipment & Tool Rental
6230
Printing & Binding
6245
Meetings & Conferences
6250
Staff Training
6255
Dues & Memberships
6315
Office Supplies
6360
Uniforms
6366
Web Based Service/Subcriptions
6399
Other Supplies
6999
Other Expenditure

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Works
Maintenance Services Admin
103650
FY22-23
FY23-24
FY25-26 Proposed
Audited
Audited
272,453
281,646378,300
368,060
201,700
-45.2%
14,866
11,282
-
-
-

0.0%
17,489
23,355

0.0%
14,729
974

0.0%
1,825
1,800
4,400
3,250
2,000
-38.5%
-
13,610
-
-
-

0.0%
74,554
52,288
65,000
-
-

0.0%
-
91 1,000
1,000
400
-60.0%
5,242
3,631
1,800
-
-

0.0%
935
827
900
900
500
-44.4%
-
-
1,600
-
-

0.0%
-
-
1,500
-
-

0.0%
4,782
4,951
5,500
5,500
2,000
-63.6%
557
423
-
-
-

0.0%
26,080
29,577
35,200
35,200
25,400
-27.8%
2,215
2,720
3,900
3,900
-
-100.0%
-
14 -
-
-

0.0%
12,441
65,000
42,200
-35.1%
713
1,800
2,500

38.9%
(147)
-
-

0.0%
230
1,600
800
-50.0%
-
141
-
1,500
500
-66.7%
4,574
4,996
8,800
8,495
13,000

53.0%
-
(14)
1,600
1,600
100
-93.8%
440,303
445,549
509,500
497,805
291,100
-41.5%
-
1,947
-
-
-

0.0%
919
-

0.0%
-
-
500

0.0%
256
60 -
-100.0%
-
2,000
-100.0%
-
-
305
-100.0%
560
1,034
500
500
-100.0%
8,264
8,709
-
-

0.0%
-
-
5,000
2,500
-50.0%
-
120
-
-

0.0%
92 -
-
-
-

0.0%
8,915
12,984
500
7,865
3,000
-61.9%
449,219
458,533
510,000
505,670
294,100
-41.8%
(449,219)
(458,533)
(510,000)
(505,670)
(294,100)
-41.8%
178
355

PROPOSED BUDGET
FISCAL YEAR 2025-26
5001
5005
5015
5020
5022
5023
5099
5105
5110
5115
5120
5125
5126
5135
5141
5145
5160
5161
5162
5164
5167
5169
5175
5199
5500
6099
6130
6132
6133
6146
6147
6170
6255
6257
6290
6301
6305
6310
6325
6350
6360
6361
6366
6399
6401
6840

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

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
Professional Services
Repair & Maint/Facilities
Repair & Maintenance/Streets
R & M/Sewers/Storm Drains
Paint Supplies
Janitorial Supplies
Equipment & Tool Rental
Dues & Memberships
Licenses & Permits
Dept. Contract Services
Special Department Expenses
Traffic Control Devices
Street Signs
Postage
Small Tools/Equipment
Uniforms
Personal Protection Equipment
Web Based Service/Subcriptions
Other Supplies
Community Programs

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
Machinery & Equipment

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Works
Maint Svcs Street Maint
103652
FY22-23
FY23-24
FY25-26 Proposed
Audited
Audited
232,205
276,337
305,500
305,500
387,500

26.8%
94,337
85,448
-
76,000
99,400

30.8%
30,768
22,962
23,000
23,000
33,000

43.5%
1,882
-
-
-
-

0.0%
2,925
1,800
4,100
3,500
4,200

20.0%
-
10,278
-
-
-

0.0%
-
12 -

0.0%
64,427
37,398
65,500
-
-

0.0%
-
176
800
800
800

0.0%
1,547
866
1,400
-
-

0.0%
768
738
800
800
1,000

25.0%
-
-
1,400
-
-

0.0%
-
-
1,200
-
-

0.0%
5,298
5,834
4,500
4,500
4,600

2.2%
3,626
3,293
-
-
-

0.0%
24,029
29,114
31,700
31,700
38,500

21.5%
-
42 -
-
-

0.0%
22,940
65,500
80,900

23.5%
1,054
1,400
4,100
192.9%
(244)
-
-

0.0%
417
1,400
1,700

21.4%
-
255
-
1,200
1,100
-8.3%
2,410
4,269
4,000
4,000
-
-100.0%
-
(42)
200
200
200

0.0%
(618,816)
-
(673,700)
(673,700)
(657,000)
-2.5%
(154,591)
502,946
(229,600)
(154,200)
-100.0%
62,271
58,970
88,900
(6,593)
-100.0%
8,103
2,837
-
-
-

0.0%
2,315
29,158
75,000
69,500
75,000

7.9%
-
27,800
54,000
53,940
104,000

92.8%
291
25,000
25,000
25,000

0.0%
-
282
-
-
-

0.0%
7,008
6,344
10,000
10,000
10,000

0.0%
16 -
-
-
-

0.0%
-
2,509
2,509
500
-80.1%
-
-
50,000
51,097
59,500

16.4%
44,898
48,100
-
-
-

0.0%
1,986
3,294
15,000
15,000
25,000

66.7%
23,531
16,240
23,000
23,000
20,000
-13.0%
-
16 -
-
-

0.0%
182
818
-
8,000
5,000
-37.5%
2,384
536
3,000
3,000
3,000

0.0%
120
-
500
1,000
1,500

50.0%
49 -
-
-
-

0.0%
2,208
4,437

0.0%
-
151
-
-
-

0.0%
155,071
199,272
346,909
255,454
328,500

28.6%
72 5,921
-
-

0.0%
72 5,921
-
-
-

0.0%
551
708,140
117,309
101,254
328,500
224.4%
(551)
(708,140)
(117,309)
(101,254)
(328,500)
224.4%
179
356

PROPOSED BUDGET
FISCAL YEAR 2025-26
5001
5005
5015
5020
5022
5023
5099
5105
5110
5115
5120
5125
5126
5135
5141
5145
5160
5161
5162
5164
5167
5169
5175
5199
6099
6127
6130
6134
6135
6137
6138
6146
6147
6170
6215
6245
6257
6290
6301
6315
6350
6355
6360
6361
6362
6366
6399
6401
6845
6999
6364
6855

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
Professional Services
Alarm Monitoring
Repair & Maint/Facilities
Vehicle Repair & Maintenance
Repair/Maint Off Furn & Eqp
Repair Maint/Equipment
Repairs - Electronic Devices
Paint Supplies
Janitorial Supplies
Equipment & Tool Rental
Telephone/Internet
Meetings & Conferences
Licenses & Permits
Dept. Contract Services
Special Department Expenses
Office Supplies
Small Tools/Equipment
Small Furniture & Fixture
Uniforms
Personal Protection Equipment
Emergency Medical Supples
Web Based Service/Subcriptions
Other Supplies
Community Programs
Office Equipment
Other Expenditure

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
Computer Hardware
Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Works
Maint Svcs Facilities Maint
103654
FY22-23
FY23-24
FY25-26 Proposed
Audited
Audited
297,690
271,033
262,800
262,800
337,000

28.2%
56,588
40,330
-
77,600
49,700
-36.0%
28,181
58,741
37,000
37,000
47,000

27.0%
810
12,359
-
-
-

0.0%
1,255
3,500
5,000
4,750
3,500
-26.3%
-
14,920
-
-
-

0.0%
-
14 -

0.0%
73,685
39,895
48,600
-
-

0.0%
-
114
800
800
700
-12.5%
4,815
2,713
1,100
-
-

0.0%
838
714
600
600
1,100

83.3%
-
-
1,300
-
-

0.0%
-
-
1,100
-
-

0.0%
5,628
5,798
3,900
3,900
4,900

25.6%
2,214
1,513
-
-
-

0.0%
27,572
24,260
23,600
23,600
35,800

51.7%
-
27 -
-
-

0.0%
16,856
48,600
84,900

74.7%
868
1,100
5,700
418.2%
(189)
-
-

0.0%
286
1,300
1,600

23.1%
175
1,100
1,000
-9.1%
-
-
-
4,300

0.0%
-
(27)
200
200
200

0.0%
499,275
493,900
386,000
463,350
577,400

24.6%
-
152
-
-
-

0.0%
11,003
14,065
11,200
39,210
16,500
-57.9%
235,158
179,423
220,000
242,535
205,000
-15.5%
3,460
1,217
-
-
-

0.0%
52 -
-
-
-

0.0%
7,437
15,520
14,000
14,000
14,000

0.0%
108
-
-
-
-

0.0%
-
52 10,000
10,000
10,000

0.0%
-
303
15,000
30,000
30,000

0.0%
16,117
-
6,000
6,000
6,000

0.0%
297
17,672
17,672
17,672
-
-100.0%
196
92 -
-
-

0.0%
3,590
1,959
5,100
5,100
8,000

56.9%
164,850
93,397
144,000
334,648
220,000
-34.3%
55,275
57,888
-
-
-

0.0%
447
124

0.0%
3,191
198

0.0%
(415)
47 -
-
-

0.0%
666
426
5,750
5,750
5,750

0.0%
-
-
500
500
1,500
200.0%
-
152
-
-
-

0.0%
151
-

0.0%
5,037
1,079

0.0%
-
151

0.0%
354
-
-
-
-

0.0%
22,208
22,455
24,000
24,000
24,000

0.0%
529,184
406,373
473,222
729,415
540,750
-25.9%
91 -
-
-
-

0.0%
25,231
3,126
36,500
17,790
-100.0%
25,322
3,126
36,500
17,790
-
-100.0%
1,053,781
903,398
895,722
1,210,555
1,118,150
-7.6%
(1,053,781)
(903,398)
(895,722)
(1,210,555)
(1,118,150)
-7.6%
180
357

PROPOSED BUDGET
FISCAL YEAR 2025-26

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6840 Machinery & Equipment

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Works
Medians and Parkways
103655
FY22-23

MATERIALS, SUPPLIES & SERVICES
6115
Landscaping
6116
Tree Maintenance
6130
Repair & Maint/Facilities
6137
Repair Maint/Equipment
6245
Meetings & Conferences
6290
Dept. Contract Services
6301
Special Department Expenses
6310
Street Signs
6350
Small Tools/Equipment
6360
Uniforms
6399
Other Supplies
6401
Community Programs

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6840 Machinery & Equipment

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Works
Medians and Parkways
103655
FY22-23
FY23-24
FY25-26 Proposed
-
Audited
Audited
I
69,959
55,168
65,000
75,000
96,920

29.2%
127,864
153,242
137,572
179,305
170,000
-5.2%
78,278
1,696
68,281
58,281
45,000
-22.8%
208
-
208
208
-
-100.0%
90 90
90 -100.0%
71,175
-
-
-

0.0%
21,193
20,620

0.0%
3,473
-

0.0%
189

0.0%
30 -

0.0%
603
456

0.0%
144
-
-
-
-

0.0%
373,207
231,183
271,151
312,884
311,920
-0.3%
7,209
-
7,209
7,209
-
-100.0%
7,209
-
7,209
7,209
-
-100.0%
380,416
231,183
278,360
320,093
311,920
-2.6%
(380,416)
(231,183)
(278,360)
(320,093)
(311,920)
-2.6%
181
358

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4710 Reimbursements/Other Revenue
Total Revenues

GRAND TOTAL RESOURCES

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6840 Machinery & Equipment

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Works
Maint Svcs Fleet Operations
103658
FY22-23

SALARIES & BENEFITS
5001
Salaries/Full-Time Regular
5015
Overtime
5022
Alternative H&W Payout
5023
Signing Bonus Payout
5105
Health Insurance Allocation
5110
Life Ins Allocation
5115
Dental Ins Allocation
5120
Optical Ins Allocation
5125
LTD Ins Allocation
5126
STD Ins Allocation
5135
Medicare
5145
Employer CalPERS Retire NC
5160
Emp Bnft/Insurance Premiums
5161
Health Insurance Premiums
5162
Dental Insurance Premiums
5164
Optical Insurance Premiums
5167
LTD Ins Premium
5169
STD Ins Premium
5199
Other Employee Benefits
140,700

TOTAL SALARIES & BENEFITS

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6840 Machinery & Equipment

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Works
Maint Svcs Fleet Operations
103658
FY22-23

MATERIALS, SUPPLIES & SERVICES
6044
Credit Card Write-offs
6130
Repair & Maint/Facilities
6134
Vehicle Repair & Maintenance
6136
Software Maintenance
6137
Repair Maint/Equipment
6140
Vehicle Maintenance Allocatn
6142
Vehicle Detailing
6144
Unplanned Repair & Maintenance
6165
Vehicle Rental
6245
Meetings & Conferences
6257
Licenses & Permits
6285
Hazardous Materials Disposal
6301
Special Department Expenses
6345
Gasoline & Diesel Fuel
6350
Small Tools/Equipment
6360
Uniforms
6361
Personal Protection Equipment
6366
Web Based Service/Subcriptions
6399
Other Supplies

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6840 Machinery & Equipment

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Works
Maint Svcs Fleet Operations
103658
FY22-23
FY23-24
FY25-26 Proposed
-
Audited
Audited
385
-100.0%
385
-100.0%
385
-
-100.0%
124,898
134,091
140,700
140,700
140,700

0.0%
1,113
1,941
1,650
1,650
1,500
-9.1%
500
500
500
500
500

0.0%
-
6,524
-
-
-

0.0%
44,879
31,958
45,100
-
-

0.0%
-
67 500
500
300
-40.0%
3,082
2,312
1,000
-
-

0.0%
552
575
600
600
600

0.0%
-
-
700
-
-

0.0%
-
-
600
-
-

0.0%
1,836
2,075
2,100
2,100
2,100

0.0%
11,462
13,508
14,200
14,200
14,500

2.1%
-
13 -
-
-

0.0%
12,982
45,100
45,100

0.0%
899
1,000
3,100
210.0%
(161)
-
-

0.0%
178
700
700

0.0%
109
-
600
400
-33.3%
-
(13)
100
100
100

0.0%
188,321
207,557
207,750
207,750
209,600

0.9%
21 -
-
-
-

0.0%
384
496
-
-
-

0.0%
122,364
178,058
130,000
158,000
162,000

2.5%
10,556
10,682
11,000
11,000
6,000
-45.5%
6,060
16,170
40,000
40,000
33,000
-17.5%
-
27 -
-
-

0.0%
7,604
7,000
7,000
7,000

0.0%
48,543
-
-
-

0.0%
-
290,000
200,000
-31.0%
57 -
-
-
-

0.0%
-
4,066
3,050
5,050
5,000
-1.0%
2,849
2,613
4,500
4,500
4,500

0.0%
24,080
16,996
-
-
-

0.0%
480,877
363,825
376,000
346,000
300,000
-13.3%
2,002
6,532
3,000
3,000
3,000

0.0%
-
-
1,150
1,150
1,800

56.5%
-
500
500
1,500
200.0%
-
50 -
-

0.0%
479
118
-
-
-

0.0%
649,728
655,779
576,200
866,200
723,800
-16.4%
16,689
-
-
-

0.0%
16,689
-
-
-
-

0.0%
854,739
863,336
783,950
1,073,950
933,400
-13.1%
(854,739)
(863,336)
(783,950)
(1,073,565)
(933,400)
-13.1%
182
359

PLACENTIA
Rich Heritage, edent Future

CAPITAL IMPROVEMENT

PROGRAM
360
183

The Capital Improvement Program (CIP) identifies major public improvements to the City's infrastructure over the next five years and includes new projects, upgrades to existing facilities as well as rehabilitation of streets and roadways.

Capital Projects
Each year as part of the budget process, the CIP is reviewed and updated to ensure the City's priorities and needs have not changed from the prior year, and to confirm there is sufficient revenue to support the projects planned.

Funding for capital projects is appropriated
within the current fiscal year budget. For
any multi-year projects that are not
completed at fiscal year-end, a continuing
appropriation for the unspent balance will
be carried over into the following year's
budget. In general, the CIP budget provides
funding for infrastructure construction and
rehabilitation, while the operating budget
and other special funds provide funding for
routine infrastructure maintenance.

In addition to capital projects identified in the Capital Improvement Program, the city is working towards developing a seven-year replacement or maintenance schedule for all city assets related to government buildings; equipment, tools, office furniture; information technology; and rolling fleet so it can forecast and plan for future funding needs. An annual review and update of the City's needs has been completed and the Fiscal Year 2025-26 budget includes funding for those capital replacement items that need to be purchased, with the limited resources available. Capital Equipment includes a loader and park amenities such as benches, trash cans and picnic tables,
playground replacement, the Golden
Avenue bridge replacement, with street
improvements being the primary focus of
the CIP for FY 2025-26.

Included in Information technology will be
the regular replacements of older computer
workstations, and servers.
184
361

FY 2025-26 Proposed Capital Projects
Project Type
Project Description
Funding Source
Proposed
City Buildings & Facilities
UST Removal and Replacement at Corporate
Measure U (0079)
220,000
City Buildings & Facilities
Powell Building Improvement Project -
Misc. Grants (0050)
112,350
City Buildings & Facilities
Whitten Center Kitchen Renovation
Citywide Parks & Rec Impact Fee
30,000
Construction
(0063)
City Buildings & Facilities
City Hall Roof Repairs
Measure U (0079), Citywide Public
1,000,000
Safety Impact Fee (0067)
City Buildings & Facilities
Aguirre Building Renovation
Citywide Parks & Rec Impact Fee
40,000
Technology
Desktop Computer Replacement Program
(0063)
40,000
City Buildings & Facilities
Public Safety Operations HW Upgrades
Technology Impact Fees (0075)
1,402,350
Total
City Facilities Server/Network Upgrades
Technology Impact Fees (0075)
40,000
Parks
Tynes Gym Roof Replacement
Citywide Parks & Rec Impact Fee
255,000
Streets & Streetscapes
FY 25-26 Annual Sidewalk and Curb Ramp
(0063)
175,000
Parks
Samp and Los Vaqueros Park Playground
Misc. Grants (0050)
600,000
Parks
Replace Park Benches
Citywide Parks & Rec Impact Fee
60,000
Construction
(0063)
Parks
Whitten Center Pool Deck Repair
Citywide Parks & Rec Impact Fee
30,000
(0063)
Parks
Los Vaqueros Storm Drain
Citywide Parks & Rec Impact Fee
150,000
Technology
Desktop Computer Replacement Program
(0063)
40,000
Parks Total
Public Safety Operations HW Upgrades
Technology Impact Fees (0075)
1,095,000
Streets & Streetscapes
Old Town Streetscape Improvements
EIFD
150,000
Streets & Streetscapes
FY 25-26 Annual Sidewalk and Curb Ramp
CDBG (0030)
175,000
Repairs
Streets & Streetscapes
Golden Avenue Bridge Replacement Project
Measure U (0079), Misc. Grants (0050)
3,582,340
Construction
Streets & Streetscapes
FY 24-25 Residential Street Rehabilitation
Measure U (0079),SB 1/ Gas Tax-
4,493,206
RMRA (0060), Gas Tax (0017)
Streets & Streetscapes Total
8,400,546
Technology
Desktop Computer Replacement Program
Technology Impact Fees (0075)
40,000
Technology
Public Safety Operations HW Upgrades
Technology Impact Fees (0075)
75,000
Technology
City Facilities Server/Network Upgrades
Technology Impact Fees (0075)
40,000
Technology
Technology Projects
Technology Impact Fees (0075)
140,535
Technology Total
295,535
Traffic and Transportation
Citywide Signal Hardware Upgrades
Citywide Traffic Impact Fee (0065)
154,848
Ops
Traffic and Transportation
154,848
Ops Total
Vehicles and Equipment
Fleet Lift Equipment
General Fund (00 10)
35,000
Vehicles and Equipment
Fire Department Equipment
Citywide Public Safety Impact Fee
17,200
(0067), Fire Impact Fee (0089)
Vehicles and Equipment
52,200
Total
Grand Total of Proposed Projects
185
11,400,479
362

FY 2024-25 Ongoing Projects
Project Type
Project Description
Funding Source
Proposed
City Buildings & Facilities
Powell Building Improvement Project
Misc. Grants (0050)
167,528
City Buildings & Facilities
City Hall/Police Station Interior
General Fund (00 10)
150,000
City Buildings & Facilities
City Hall and Police Station HVAC, Solar
General Fund (00 10)
125,344
(0067)
and Roof Improvement Project - Design
Measure U (0079)
31,000
City Buildings & Facilities
Refurbish Police Chief Admin Conference
Measure U (0079)
35,937
City Buildings & Facilities
Placentia Public Safety Center
General Fund (0010), Asset Seizure
1,775,167
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
Placentia Public Safety Center
Refurbish PD Jail Booking Area
City Hall/PD Interior Lighting Improvements
Refurbish PD Traffic Bureau Work Area
Refurbish PD Armory
Refurbish PD Motor Barn
City Hall/Police Station Modernization
Project Windows Design
Fire Station 1 Generator Replacement
117 N. Main Street Building Demolition
(0021)
General Fund (00 10)
5,208,817
Measure U (0079)
40,000
Measure U (0079)
17,582
Citywide Public Safety Impact Fee
2,294
(0067)
Adoption of CEQA Guidelines w/VMT
Citywide Public Safety Impact Fee
25,000
(0067)
Caltrans Sustainable Active Transportation
Citywide Public Safety Impact Fee
25,000
(0067)
ADA Transition Plan
Measure U (0079)
31,000
Citywide Public Safety Impact Fee 150,000
(0067), Public Safety CFD (0055)
Citywide Affordable Housing Impact 75,000
Fee(0068)
City Buildings & Facilities UST Removal and Replacement at Corporate Measure U (0079) 100,000 City Buildings & Facilities Tynes Gym Roof Replacement Measure U (0079) 416,000 City Buildings & Facilities 8,344,668
Total
Major Studies
Chapman Corridor Revitalization Plan
Misc. Grants (0050), General Plan
106,511
Parks
McFadden Park Pergola Replacement Project
Update Fee (0074)
50,000
Major Studies
Adoption of CEQA Guidelines w/VMT
Misc. Grants (0050)
20,000
Major Studies
Caltrans Sustainable Active Transportation
Citywide Traffic Impact Fee (0065)
25,000
Major Studies
ADA Transition Plan
General Fund (00 10)
174,790
Major Studies
IT Strategic Plan
General Fund (00 10)
44,088
Major Studies
PW Maintenance Master Plan & Condition
Measure U (0079)
142,844
Major Studies
Chapman Corridor Revitalization Plan Sewer General Plan Update Fee (0074) 50,000
Major Studies
Chapman Corridor Revitalization Plan
General Plan Update Fee (0074)
50,000
Major Studies
DIF Update and Creation of Successor Public General Plan Update Fee (0074) 127,000
(0063), Quimby In -Lieu (0069)
Safety CFD Study
Major Studies
Specific Plan 5 (SP -5) Update
General Plan Update Fee (0074)
98,000
Major Studies Total
838,233
Parks
Playground Resurfacing Various Parks
Quimby In -Lieu (0069)
150,000
Parks
McFadden Park Pergola Replacement Project
Quimby In -Lieu (0069)
50,000
Parks
Koch Park Picnic Shelter Replacement
Quimby In -Lieu (0069)
43,950
Parks
Playground Shade Sails
Quimby In -Lieu (0069)
6,124
Parks
Replace Park Benches
Quimby In -Lieu (0069)
66,927
Parks
Gomez Park Landscape Improvement Project
Measure U (0079)
25,000
Parks
Jaycee Parkette Improvement Project
Misc. Grants (0050)
610,000
Parks
Tuffree Park Sidewalk Replacement Project
General Fund (00 10)
54,280
Parks
Parque del Arroyo Verde Renovation Project
Citywide Parks & Rec Impact Fee
498,190
(0063), Quimby In -Lieu (0069)
363
186

FY 2024-25 Ongoing Projects
Parks
Gomez Park and Playground Renovation
Measure U (0079)
160,577
Streets & Streetscapes
Project
General Fund (00 10)
673,825
Parks
Koch Park Sidewalk Replacement Project
Measure U (0079)
50,000
Parks
Tuffree Park Sports Fields Lights
Measure U (0079)
185,000
Parks
Restroom Renovations (Citywide)
Citywide Parks & Rec Impact Fee
28,000
Streets & Streetscapes
FY 23-24 Roadway Rehab Design
(0063)
400,000
Parks
McFadden Park Playground Renovation
Measure U (0079), Citywide Parks &
500,000
Rec Impact Fee (0063)
Parks
Kraemer Park Memorial Fountain
Citywide Parks & Rec Impact Fee
50,000
Parks Total
Old Town Streetscape Improvements
EIFD
869,250
Streets & Streetscapes
Caltrans Public Art Projects
General Fund (00 10)
673,825
Streets & Streetscapes
Golden Avenue Bridge Replacement Project
General Fund (00 10)
2,576,855
Streets & Streetscapes
EIFD Design
General Fund (0010), Measure U
328,387
Technology
Desktop Computer Replacement Program
(0079)
75,000
Streets & Streetscapes
FY 23-24 Roadway Rehab Design
SB 1/ Gas Tax-RMRA (0060)
400,000
Streets & Streetscapes
Old Town Streetscape Improvements
EIFD
10,000,000
Streets & Streetscapes
FY 24-25 Concrete Repair Program
Measure U (0079)
155,000
Streets & Streetscapes
FY 24-25 Annual Tree Planting
Measure U (0079)
10,000
Streets & Streetscapes
FY 23-24 Residential Slurry Seal
SB 1/ Gas Tax-RMRA (0060), Measure
2,447,873
Technology
Desktop Computer Replacement Program
U (0079)
75,000
Streets & Streetscapes
FY 23-24 Arterial Roadway Rehabilitation
SB 1/ Gas Tax-RMRA (0060),
3,337,060
Technology
Financials ERP Software System
Measure M (0018), Citywide Storm
300,000
Drain Impact Fee (0066)
Streets & Streetscapes
FY 24-25 Roadway Rehab Design
SB 1/ Gas Tax-RMRA (0060)
150,000
Streets & Streetscapes Total
Develop Cybersecurity Plan
Measure U (0079)
20,079,000
Technology
Citywide Document Digitalization Project
Technology Impact Fees (0075)
71,385
Technology
Desktop Computer Replacement Program
Measure U (0079)
58,061
Technology
City Facilities Server/Network Upgrades
Measure U (0079)
50,000
Technology
City Key Fob Replacement Project
Measure U (0079)
185,000
Technology
Desktop Computer Replacement Program
Measure U (0079)
75,000
Technology
City Facilities Server/Network Upgrades
Measure U (0079)
50,000
Technology
Financials ERP Software System
Measure U (0079), Technology Impact
300,000
Fees (0075)
Technology
Network Security Vulnerability and
Measure U (0079)
60,000
Technology
Develop Cybersecurity Plan
Measure U (0079)
60,000
Technology
Council Chambers / Media Room Upgrade
Technology Impact Fees (0075)
109,000
Technology Total
1,018,446
Traffic and Transportation
Ops
Traffic and Transportation
Ops
Traffic and Transportation
Ops
Traffic and Transportation
Ops
Traffic and Transportation
Ops
Traffic and Transportation
Ops
Traffic and Transportation
Ops
Orangethorpe Traffic Signal Synchronization Citywide Traffic Impact Fee (0065), Project AB 2766 (0019), Old Thoroughfare
Construction Fund (0026)
Rose/Tustin Traffic Signal Synchronization Citywide Traffic Impact Fee (0065), Project AB 2766 (0019)
Imperial Highway Traffic Signal AB 2766 (0019)
Synchronization Project
Chapman/Malvern Traffic Signal AB 2766 (0019)
Synchronization Project
TOD Traffic Mitigation Improvement Project TOD Traffic Impact Fee (0070) Traffic Signal Back -Up Batteries
Traffic Signal Back -Up Batteries
187
Citywide Traffic Impact Fee (0065)
Citywide Traffic Impact Fee (0065)
34,172
153,000
25,000
45,638
300,000
5,050
10,000
364

FY 2024-25 Ongoing Projects
Traffic and Transportation Atwood Trail Project - Final Eng Design Misc. Grants (0050), Quimby In -Lieu 310,000 Ops (0069)
Traffic and Transportation Residential Streets Curb Ramps SB 1/ Gas Tax-RMRA (0060) 100,000 Ops
Traffic and Transportation Yorba Linda TSSP AB 2766 (0019), Misc. Grants (0050) 165,000 Ops
Traffic and Transportation 1,147,860
Ops Total
Vehicles and Equipment
PD Patrol Units Replacement (7)
General Fund (00 10)
113,246
Vehicles and Equipment
Reserve Fire Truck
General Fund (00 10)
180,000
Vehicles and Equipment
Fire Station 2 Radio Communication
Public Safety CFD (0055)
32,875
Vehicles and Equipment
Fire Station 2 Body Armor Replacement
Fire Impact Fee (0089)
6,000
Vehicles and Equipment
Loader Replacement
Measure U (0079)
290,000
Vehicles and Equipment
Public Works Ford Ranger Replacements (2)
Measure U (0079)
90,000
Vehicles and Equipment
HLO Truck Liftgate
Misc. Grants (0050)
7,000
Vehicles and Equipment
Chipper Truck Replacement
Measure U (0079)
80,000
Vehicles and Equipment
Public Works Superintendent Truck
Measure U (0079), Equipment
80,000
Replacement
Replacement (0041)
Vehicles and Equipment
879,121
Total
Grand Total of Ongoing Projects
188
33,176,577
365

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

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

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

LONG-RANGE FINANCIAL PLANNING POLICIES
The City's fiscal policy is focused on both short- and long-term fiscal sustainability, guided by a 5 - Year Financial Plan, which is a comprehensive plan that encompasses the long-term operating and capital needs of the General Fund
The five-year forecast is updated during the annual budget preparation process as well each quarterly budget report and is used to model changes in revenues, significant expense needs such as negotiations with labor groups, debt service obligations and the City's capital needs.

For FY 2025-26 revenue assumptions were developed in partnership with our property and sales tax consultants, projected development activity and recently approved citywide fee increases.

Revenue projections included in the proposed budget are conservative and reflect the current economic climate and possible recession within the next twelve months.

On the expense side, the proposed budget and subsequent fiscal year have incorporated all positions included in the FY 2025-26 budget as well as assumptions for growth in wages resulting 366
189

from labor negotiations. Expenses for anticipated debt payments, extraordinary capital needs as well as funding OPEB liabilities have also been included within the 5 -Year Financial Plan.

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

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

The Finance Department is
responsible for coordinating all
revenue estimates contained in
the budget. Estimates are
190
367

reached by analyzing revenue history; national and local economic trends and indices; and development patterns in our local economy. Revenue projections used in the context of the annual budget are based on conservative assumptions to assure the City has adequate financial resources to meet its obligations and complete all programs approved by the City Council within the course of the fiscal year. When appropriate, these assumptions and specific program allocations are adjusted during the fiscal year.

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

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

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

Budget Structure:

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

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

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

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

Each operating department will be responsible for the bottom-line budget within each department/ fund. In addition, each department will ensure that adequate funds are available within each expenditure line item before a purchase is made. Departments are required to 368
191

complete a budget transfer form and get approval to move budgeted money from one operating line item to another within the same fund. Only the City Administrator is authorized to transfer budgeted money from/to salaries, internal service or capital line items within the same fund.

Financial Reporting
On a regular basis, the Finance Department will evaluate financial performance relative to the proposed and adjusted budget, and prepare and present reports to the City Administrator, City Department Directors and Managers. The purpose of these reports is as follows:
➢ Provide an early warning of potential concerns and problems. ➢ Identify, investigate and correct accounting errors.
➢ Evaluate and explain the significance of on-going variances. ➢ Give decision makers time to consider actions that may be needed if major deviations in budget -to -actual expenditures or revenues become evident.

General Fund Budgeting
The basic format of the budget shall identify programs within organizational structures. Programs are defined as specific services provided to the public, other departments, or other organizations.

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

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

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

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

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

Special Fund Budgeting
The term "Special Funds" shall be used to identify all funds other than the General Fund, inclusive of the following fund types: General Reserve, Special Revenue, Capital Projects, Debt Service, Enterprise, and Internal Service Funds. Special Funds shall be created when legally required, 369
192

requested by the City Council, or to facilitate internal accounting and financial reporting procedures.

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

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

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

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

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

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

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

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

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

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

Fees and Cost Recovery
370
193

User fees and charges shall be established at a level
related to the direct and indirect cost of providing the service, wherever possible. The City will recalculate
the full cost of activities supported by user fees to
identify the impact of inflation and other cost
increases. Fees shall be adjusted where appropriate
to reflect these increases.
ueveiopment process costs ana reiatea
administrative expenses shall be totally offset by development fees, wherever possible.

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

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

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

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

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

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

Grants and Federal Funds
The City shall aggressively pursue all grant opportunities; however, before accepting grants, the City will consider the current and future implications of both accepting and rejecting the monies, including:
➢ The amount of matching funds required.
➢ In-kind services needed to be provided.
371
194

➢ Requirements for reporting, earmarking and level of effort requirements. ➢ The related operating expenses; and
➢ Length of grant and consequential disposition of service (i.e. is the City obliged to continue the services after the grant has ended).

Gifts, Bequests and Donations to the City
Gifts and donations to the City will be evaluated to determine what, if any, obligations are to be placed upon the City. Gifts and bequests will be considered as "over and above" basic City appropriations and recorded in accordance with the Generally Accepted Accounting Principles.

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

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

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

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

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

Staffing
The annual Operating Budget will fully appropriate
the resources needed for authorized regular staffing
and will limit programs to the regular staffing
authorized. The City Council will annually approve an
Authorized Position Allocation Schedule. Operating
expenditure budgets which have been changed solely
as the result of City Council approved labor
agreements need not be re -approved by the Council.

Overtime Management
Overtime should be used only when necessary and when other alternatives are not feasible or cost effective.
372
195

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

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

When considering the addition of regular or temporary staffing, the use of overtime as an alternative will be considered. The department will take into account:
➢ The duration that additional staff resources may be needed. ➢ The cost of overtime versus the cost of additional staff. ➢ The skills and abilities of current staff.
➢ Training costs associated with hiring additional staff.

Overtime which is reimbursable from another government agency such as Fire Strike Teams or mutual aid is not subject to the above requirements. However, such expenses and the resulting reimbursements require City Council approval.

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

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

The purpose of these funding allocations is to ensure that the new reserve areas are prioritized long-term and ultimately improve the City's fiscal health. To ensure that the policy is applied consistently by future City administrations and Councils, any modification to this policy requires a supermajority or 4/5ths vote of the City Council. The current allocations of Measure U monies are:
373
196

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

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

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

Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds, even though the latter are excluded from the government -wide financial statements. Major individual governmental funds are reported as separate columns in the fund financial statements. The government -wide financial statements are reported using the economic 374
197

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

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

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

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

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

The City reports the following governmental fund types:
➢ Special Revenue Funds account for proceeds of specific revenue sources that are legally restricted or otherwise designated for specific purposes. ➢ Debt Service Funds account for the accumulation of resources for and the payment of principal and interest on general long-term debt.
➢ Capital Projects Funds account for financial resources used for the acquisition or construction of infrastructure and major capital facilities.

The City reports the following proprietary funds:
➢ The Sewer Maintenance Fund accounts for the fees and services for sewer activities. ➢ The Refuse Fund accounts for the fees and services for trash disposal. 375
198

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

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

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

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

INVESTMENT POLICIES
The City has proposed a formal Investment Policy that is reviewed annually and approved by the City Council. The City's Investment Policy is intended to provide specific criteria for the prudent investment of City funds with the goal of enhancing the economic status of the City while protecting pooled funds and meeting daily cash flow demands. 376
199

The Investment Policy is in conformance with all
federal, state and local laws governing the investment
of monies under the control of the City Treasurer and
applies to the City's Pooled Investment Portfolio. The
portfolio includes the General Fund, Capital Project
funds, Debt Service funds, Trust & Agency, Proprietary
funds, Special Revenue funds, Reserve funds and
Other funds as created.

Financial assets held and invested by trustees or fiscal agents are subject to and governed according to the regulations established by the State of California pertaining to local agencies as well as any relative bond indentures or trust agreements.

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

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

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

Maximum Maturities
➢ Maturities of investments will be selected based on liquidity requirements to minimize interest rate risk and maximize earnings. Current and expected yield curve analysis will be monitored and the portfolio will be invested accordingly. ➢ The City will not invest in securities maturing more than five (5) years from the date of trade settlement, unless the City Council has by resolution granted authority to make such an investment.
377
200

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

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

A more detailed list of authorized investments is in the proposed Investment Policy.

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

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

Non -spendable: amounts not in spendable form or are required to be maintained intact (inventories, prepaid items, endowment)
Restricted: portions of fund balance that reflect resources subject to externally enforceable legal restrictions. Amounts constrained to specific purposes by their providers, through constitutional provisions, or by enabling legislation (bond proceeds, Pension Trust Fund assets, Measure M, creditors, grantors, restricted donations or contributions)
378
201

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

The City is currently striving to meet this goal. The FY 2025-26 budget does not set aside funding for future capital needs.

Information Services Fund• The City has established an Information Services Fund to provide for the timely replacement of information technology, both hardware and software. The amount retained in this fund, coupled with annual contributions received by it from any source, shall be adequate to fully fund the improvements included in the seven-year Capital Improvement Plan in any given year. The City is currently striving to meet this goal. The FY 2025-26 budget does not set aside funding for future capital needs.

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

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

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

Seven -Year Capital Improvement Program
The City Administrator shall develop and maintain a seven-year projection of capital improvement projects based on the General Plan, Specific Plans, and City Council approved projects. The seven- year projection shall be presented as part of the proposed annual budget. The Capital Improvement Program (CIP) should be tied to projected revenue and expenditure constraints. 379
202

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

Capital Improvement Program (CIP) -- Current Fiscal Year Appropriation The current fiscal year CIP budget details the projected costs of acquisition, design, construction or rehabilitation of major capital facilities and infrastructure. The Measure U Fund and other special revenue funds are used to track the receipt and disbursement of funds for specific CIP projects.

For many projects, revenue resources and expenditures may extend over several years and continuing appropriations will be a part of the annual budget to track multi-year capital projects.

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

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

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

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

The City's capital improvement plan will recognize the borrowing limitation of not only the City but also the debt tolerance (direct and overlapping debt) of the City as a whole. The proposed annual budget shall contain a seven-year summary projection of revenues and expenditures, which specifies the revenue sources and anticipated allocation schedule for the seven-year CIP. This multi-year plan shall be updated on an annual basis. Individual capital improvement projects shall include a projected cost amount for City administration, whereby project estimates reflect the total cost of the project.
380
203

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

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

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

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

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

Factors Favoring - Long Term Financing (Pay -As -You -Use) ➢ Revenues available for debt service are deemed sufficient and reliable so that long-term financings can be marketed with investment grade credit ratings. ➢ The project securing the financing is the type which will support an investment grade credit rating.
➢ Market conditions present favorable interest rates and demand for City financings. ➢ A project is mandated by state or federal requirements, and resources are insufficient or unavailable.
381
204

➢ The project is immediately required to meet or relieve capacity needs and current resources are insufficient or unavailable.
➢ The life of the project or asset to be financed is ten (10) years or longer. ➢ Vehicle leasing when market conditions and operational circumstances present favorable opportunities.

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

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

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

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

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

APPROPRIATIONS LIMIT
The Council will annually adopt a resolution establishing the City's appropriations limit calculated in accordance with Article XIII -13 of the Constitution of the State of California, §7900 of the State of California Government Code, and any other voter approved amendments or state legislation that affect the City's appropriations limit.

The supporting documentation used in calculating the City's appropriations limit and projected appropriations subject to the limit will be available for public and Council review at least ten (10) days before Council consideration of a resolution to adopt an appropriations limit. The Council will generally consider this resolution in connection with final approval of the budget. 382
205

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

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

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

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

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

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

Debt Management
➢ The City will not obligate the General Fund to secure long-term financings except when marketability can be significantly enhanced.
➢ An internal feasibility analysis will be prepared for each long-term financing which analyzes the impact on current and future budgets for debt service and operations. This analysis will also address the reliability of revenues to support debt service. ➢ The City will generally conduct financing on a competitive basis. However, negotiated financing may be used due to market volatility or the use of an unusual or complex financing or security structure.
➢ The City will seek an investment grade rating (Baa/BBB or greater) on any direct debt and will seek credit enhancements such as letters of credit or insurance when necessary for marketing purposes, availability, and cost-effectiveness. 383
206

Placentia City CouncilMay 20, 2025

Placentia City Council
May 20, 2025