1.A STUDY SESSION - PROPOSED FY2025-26 OPERATING BUDGET AND CIP — Placentia City Council, June 2, 2025 (part 1 of 2)

Agenda Item No: 1.a

PLACENTIA CITY COUNCIL AGENDA REPORT
Meeting Date: June 2, 2025
Submitted by: Jennifer Lampman
From: Finance
Subject:

Presentation of the Proposed Fiscal Year 2025-26 Operating Budget and Capital Improvement Program (CIP) - Study Session
Financial 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). Staff presented the Proposed FY 2025-26 Annual Operating Budget and CIP to the City Council on May 20, 2025, at which time the City Council requested a special meeting to discuss additional budget reduction options.

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 potential budget reduction options and provide input and direction for final budget adoption.

Discussion:

See attached staff report.

Fiscal Impact Summary:

The Proposed FY 2025-26 Budget totals $92,686,878 in expenditures for all funds, with the General Fund comprising $52,654,458 of that. Budget reduction options identified by staff total $363,200. If approved, these reductions could decrease the burden on the Section 115 Trust and/or further add to reserves, either of which would help the City’s long term fiscal sustainability.

Attachments
Attachment 1 Budget Reduction Options.pdf
2025-26 Proposed Budget Study Session Presentation
1 Staff Report - 2025-26 Proposed Budget Special Meeting 6.2.25.docx Attachment 2 FY25-26 Proposed Budget 6.3.25.pdf
2 Proposed FY 2025-26 Budget Reduction Options
Department Reduction Rationale/ Impact Reduction/New Revenue Amount City Administrator
Allocate partial CA salary to
Enterprise Funds
Allocate 8% of City Administrator's salary to Sewer and Refuse Funds 28,700$
City Administrator Total 28,700$
Community Services
Bring digital brochure &
promotional material design in
house No impact to community 5,500$
Community Services
Change software used for
scheduling No impact to community 2,500$
Community Services Eliminate Eggcitement event
Staff is proposing partnering with faith based organization in support of their Easter egg events saving staff time with little to no impact to the community. 8,000$
Community Services
Let's Dance Special Needs &
Adaptive Programming
Change timing of event from monthly to quarterly and eliminate free dinner for guests 4,000$
Community Services
Eliminate Fall/Holiday movies
in the park
There would be less opportunities for families to enjoy movies in the park. Savings in staff time.3,000$
Community Services
Eliminate after school program
at Whitten
The program is underutilized due to competing programs at school next door which would have capacity to absorb current program attendees 4,000$
Community Services Drain McFadden Pool
The City cannot open McFadden pool until it fixes the decaying pool deck per the County of Orange. The pool deck is beyond basic repairs and would require much more intensive replacement costing approx. $800,000. Staff is proposing to drain the pool, eliminating the need for annual chemicals and maintenance.18,000$ Community Services
Reduce size/ amenities of
Heritage Festival
Staff is proposing focusing on the Heritage parade & car show for the annual event, and reducing the amenities and size of the festival portion of the event 25,000$
Community Services Tamale Festival Stage
Staff is recommending use of a mobile stage in lieu of the more elaborate setup that has been used in years' prior.10,000$ Community Services Total 80,000$
Finance Reduce salaries
Reduce Deputy City Administrator/ Director of Finance to Director of Finance position,47,000$
Finance Total 47,000$
Police SWAT Ballistic Helmets
Can move purchase from General Fund to Asset Forfeiture and/or JAG grant. Department is confirming rules for compliance with Department of Justice 10,000$
Police SWAT Ballistic Vest Plates Move cost to Asset Forfeiture (need prior approval from DOJ)20,000$ Police Bulletproof vests Move cost to Asset Forfeiture (need prior approval from DOJ)30,000$ Police
Mobile Command Unit (MCU)
Maintenance
The MCU is inoperable and staff intends to sell the vehicle at auction 5,000$
Police
Records Document
Destruction Staff will complete this task with funds saved in current fiscal year 4,000$ Police Reduce staff training Officers will be limited on the mandatory training they attend 5,000$ Police
Reduce part-time cadet
position
Reducing cadet in Investigations will require volunteers to continue to help with investigations 22,000$
Police
Reduce Citizen's Academy
supplies No impact if academy only offered once per year 1,500$ Police
Reduce overtime to current
fiscal year's level
Will require reducing Citizen's Academy to one class per year (alternating english/ spanish language each year)35,000$ Police Total 132,500$
3 Public Works
Eliminate sidewalk
replacement (operating
budget)
This reduction would leave only $175,000 in CDBG funding for citywide sidewalk replacement which would impact repairs to existing trip hazards previously identified by Public Works.50,000$ Public Works Reduce Fuel
If the City partners with a private fueling station for purchase of fuel, the City could realize net savings on fuel costs.25,000$ Public Works Total 75,000$
363,200$
4 Proposed Annual Operating Budget & CIP
Fiscal Year 2025-26
June 2, 2025
City of Placentia
5 Budget Reduction Options
General Fund
Department Reduction Rationale/ Impact
Reduction/New Revenue
Amount
City Administrator
Allocate partial CA salary to Enterprise
Funds
Allocate 8% of City Administrator's salary to
Sewer and Refuse Funds 28,700
Community Services
Bring digital brochure & promotional
material design in house No impact to community 5,500
Community Services Change software used for scheduling No impact to community 2,500 Community Services Eliminate Eggcitement event
Staff is proposing partnering with faith based
organization in support of their Easter egg
events saving staff time with little to no
impact to the community. 8,000
Community Services
Let's Dance Special Needs & Adaptive
Programming
Change timing of event from monthly to
quarterly and eliminate free dinner for guests 4,000
Community Services
Eliminate Fall/Holiday movies in the
park
There would be less opportunities for families
to enjoy movies in the park. Savings in staff
time.3,000
Community Services
Eliminate after school program at
Whitten
The program is underutilized due to
competing programs at school next door
which would have capacity to absorb current
program attendees 4,000
2 6

Budget Reduction Options
General Fund
Department Reduction Rationale/ Impact
Reduction/New
Revenue Amount
Community Services Drain McFadden Pool
The City cannot open McFadden pool until it fixes the
decaying pool deck per the County of Orange. The pool
deck is beyond basic repairs and would require much
more intensive replacement costing approx. $800,000.

Staff is proposing to drain the pool, eliminating the
need for annual chemicals and maintenance.18,000
Community Services
Reduce size/ amenities of
Heritage Festival
Staff is proposing focusing on the Heritage parade & car show for the annual event, and reducing the amenities
and size of the festival portion of the event 25,000
Community Services Tamale Festival Stage
Staff is recommending use of a mobile stage in lieu of
the more elaborate setup that has been used in years'
prior.10,000
Finance Reduce salaries
Reduce Deputy City Administrator/ Director of Finance
to Director of Finance position,47,000
Public Works
Eliminate sidewalk replacement
(operating budget)
This reduction would leave only $175,000 in CDBG
funding for citywide sidewalk replacement which would
impact repairs to existing trip hazards previously
identified by Public Works.50,000
Public Works Reduce Fuel
If the City partners with a private fueling station for purchase of fuel, the City could realize net savings on fuel costs.25,000 3 7

Budget Reduction Options
General Fund
Department Reduction Rationale/ Impact
Reduction/New
Revenue Amount
Police SWAT Ballistic Helmets
Can move purchase from General Fund to Asset Forfeiture and/or JAG grant. Department is confirming rules for compliance with Department of Justice 10,000
Police SWAT Ballistic Vest Plates Move cost to Asset Forfeiture (need prior approval from DOJ)20,000 Police Bulletproof vests Move cost to Asset Forfeiture (need prior approval from DOJ)30,000 Police
Mobile Command Unit (MCU)
Maintenance
The MCU is inoperable and staff intends to sell the vehicle at auction 5,000
Police
Records Document
Destruction
Staff will complete this task with funds saved in current fiscal year 4,000
Police Reduce staff training Officers will be limited on the mandatory training they attend 5,000 Police
Reduce part-time cadet
position
Reducing cadet in Investigations will require volunteers to continue to help with investigations 22,000
Police
Reduce Citizen's Academy
supplies No impact if academy only offered once per year 1,500 Police
Reduce overtime to current
fiscal year's level
Will require reducing Citizen's Academy to one class per year (alternating english/ spanish language each year)35,000 Total $363,200
4 8

Measure U Funding Options
•Measure M and Gas Tax projections lower than originally projected- $395,155
•$880,000 of Measure U funds previously identified for use by the Underground Storage Tank (UST) replacement could:
Be allocated towards tank installation
Be allocated toward the City Hall roof repair project. •Combined with $220,000 from Public Safety DIF to fully fund $1M project (Staff recommendation)
Backfill street project deficit
Remain unallocated at this time
9 FY 2025/26 Gas Tax Projections
10 Recommendations

1.Discuss budget reduction options and provide direction to staff. 11 Questions?
12 Placentia City Council

TO: CITY COUNCIL

VIA: ACTING CITY ADMINISTRATOR

FROM: DIRECTOR OF FINANCE

DATE: JUNE 2, 2025

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:

RECOMMENDATION:

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

DISCUSSION:

AGENDA REPORT
13 City Council Agenda
June 2, 2025

Page 2 of 4 ends

The Proposed Budget provides a funding guide that reflects the City’s priority to provide e ffective, 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 su ch 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.

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 Servi ce Funds and Special Revenue Funds.

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 has decreased in recent years due primarily to construction of the public safety building.

To balance the General Fund, $1,000,000 in Section 115 funds are proposed to be used to support the $461,000 increase in CalPERS’ Unfunded Actuarial Liability (UAL) and approximately fifty-three percent (53%), or $539,000, of the annual retiree medical costs. In addition, 14 City Council Agenda
June 2, 2025

Page 3 of 4 ends

approximately $500,000 in one-time revenues from the closing of outdated funds and incorporating those funds into the General Fund. As a result of the use of these one -time funds, and the need to address structural budget concerns, the City Council requested staff to identify additional budget reductions that could be incorpo rated into the Proposed FY 2025-26 budget. A complete list of these reduction options is attached to this agenda report, but some highlights include:

Reduction Justification/ Impact Amount
Drain Whitten Pool Pool has been shut down for 2 summers due to a deteriorating deck. Estimates to repair are over
$800K for deck, pump room and staff office. No pool
access for 3-5 summers.
$18,000
Reimagine Heritage
Parade & Festival
Slim down the costs of rentals and stage/sound
options. Eliminate VIP area and any frills. Treat the parade separately from the festival. Turn the festival into a car show/concert day. Limited vendors and a
need for rentals. Possibly change parade route
$25,000
Eggcitement Eliminate City sponsored event, partner with a faith- based organization to support their event
$8,000
Cut Fall/ Holiday
movies in the park
Less staff and screen rentals needed, would reduce
number of movies in the park available to the
community
$3,000
Reclassify Deputy
City Administrator/
Director of Finance to
Director of Finance
No impact to operations $47,000
Reduce part-time
cadet position in
investigations
Volunteers will need to continue to help with
investigations, potential impact to pace of
investigations
$22,000
Reduce overtime in
Police
Reducing overtime to current fiscal year’s level
which would reduce Citizen’s Academy classes to
one a year. Currently doing both English and
Spanish language classes annually.
$35,000
Reduce staff training Officers will be limited on the mandatory training they can attend
$5,000
Shift purchases of
bulletproof vests,
ballistic helmets and
vest plates to JAG
grant and/or Asset
Forfeiture
Would require prior approval of the Department of
Justice as an allowable expense.
$60,000
Eliminate sidewalk
replacement
(operating budget)
This reduction would leave only $175,000 in CDBG
funding for citywide sidewalk replacement which
$50,000
15 City Council Agenda
June 2, 2025

Page 4 of 4 ends

would impact repairs to existing trip hazards
previously identified by Public Works.

Reduce fuel If the City partners with a private fueling station for the purchase of fuel, the City could realize net
savings on fuel costs.
$25,000

Fiscal Impact Summary

Attachments:

1. Proposed FY 2025-26 Budget Reduction Options

2. FY 2025-26 Proposed Budget and Capital Improvement Plan (CIP) 16 17

TABLE OF CONTENTS Page
Section 1: Introduction
City Council Members and City Officials 1
Distinguished Budget Presentation Award 3
City Manager's Transmittal Letter 4
Strategic Plan 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 27
Special Revenue Funds 34
Debt Service 71
Enterprise Funds 73
Internal Service Funds 77
Fiduciary Fund 81
Section 3: Departments
Legislative 83
City Administrator 90
Administrative Services 96
Community Services 109
Development Services 127
Finance 138
Fire & Life Safety 143
General Government 153
General Fund Debt Service 155
Human Resrouces 157
Police 161
Public Works 177
Section 4: Capital Improvement Program
Capital Improvement Program Summary 193
Proposed FY 2025-26 CIP Projects 195
FY 2025-26 CIP Project Descriptions 196
FY 2024-25 Ongoing CIP Projects 219
7 Year Capital Improvement Projects 222
Section 6: Appendix
Gann Limit 225
Financial Policies 227
Fund Descriptions 248
Community Profile 253
Budget Glossary 255
18 CITY COUNCIL MEMBERS

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

City Directory
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.

1 19

CITY OFFICIALS
City Council meetings are held on the 1st & 3rd Tuesday of the month at 7:00 p.m. and are located in the City Hall Council Chambers.

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
2 20

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

GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
3 21

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 4 22

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.

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:

Fund Type Revenues & Transfers In Expenditures & Transfers Out Net Incr/(Decr) 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)
General Fund
Enterprise Funds
Internal
Services Funds Debt
Service
Special
Revenue
Funds
Fiduciary
Funds
Agency
Fund Type
5 23

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.

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 Measure U Contingency Reserve to replenish reserve funds which have been decreased in recent years due primarily to construction of the public safety building.

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
properties assessed at their pre-1978 value,
with 13.2% of all citywide parcels and 10.6% of
single-family residences still assessed well
below market value. As these properties turn
over and are assessed at market value, the
City’s property tax should continue to increase
at a higher percentage than the 2% maximum CPI allowable under Proposition 13.

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 Property Tax
42%
Sales Tax
16%
Measure U
Transfer
8%
Transient
Occupancy
Tax
4%
Franchise
Fees
6%
Other
Revenues
15%
Transfers In
2%
Fines &
Forefeitures
1%
Utility Users
Tax
6%
6 24

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 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.
$1,000,000
$11,000,000
$21,000,000
FY19/20 FY20/21 FY21/22 FY22/23 FY23/24 FY24/25 FY25/26 General Fund Historical Revenues
Property Tax Sales Tax Other Revenues Franchise Taxes Utility Users Tax 7 25

Revenue
FY 2024/25
Amended Budget
FY 2025/26
Proposed Budget
Variance to
Amended
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%

General Fund Expenditure Highlights

General Fund expenditures are broken into three distinct types- operating, debt service and capital.

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

The Proposed FY 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.

8 26

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

Departments
FY 2024/25
Amended
Budget
FY 2025/26
Proposed
Budget
Variance to
Amended
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%)
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. 9 27

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.

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 10 28

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)

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. 11 29

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.

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.

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 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.

12 30

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 needs with over $60 million in investment
recommended over ten (10) years. With limited
financial resources available, staff prioritized proposed projects based upon urgency and/or adherence to
ongoing City Council priorities such as street
improvements and the Placentia Parks Initiative.

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.

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.

Conclusion and Final Comments

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

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

Respectfully submitted,

Jennifer Lampman
Acting City Administrator
Gas Tax
$1,483,470
Dev. Impact
Fees
$1,152,583
Measure
U
$4,379,17
2 Misc. Other
Sources
$3,719,397
Measure
M
$665,857
FY 2025/26 Proposed CIP by Funding Source
13 31

STRATEGIC PLAN

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

The most recent Strategic Planning session took place in 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 32

STRATEGIC PLAN

GOAL 1: ENSURE LONG-TERM FISCAL SUSTAINABILITY

Obj.

No. Dept. Assigned Objective Description Completion
Timeframe

1.1 Admin Review and update Reserve Policy 1 Year

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

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

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

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

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 optic system
1-3 Years

GOAL 2: ENSURE THAT PUBLIC SAFETY CONTINUES TO BE A HIGH PRIORITY

Obj.

No. Dept. Assigned Objective Description Completion
Timeframe

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

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

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

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

2.5 Admin Implement Community Paramedic Pilot
Program
1-3 Years

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

2.7 Fire Hire Fire Marshal and Fire Prevention
Specialist
1 Year
15 33

STRATEGIC PLAN

GOAL 3: COMMUNITY AND ECONOMIC DEVELOPMENT

Obj.

No. Dept. Assigned Objective Description Completion
Timeframe

3.1 Admin/PW Develop a lobbying plan that will result in construction of a Metrolink Station and Parking
Structure
1-3 Years

3.2 DS/Econ Dev Include promotion of Citywide fiber in City economic development recruitment and retention strategies
1-3 Years

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

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

3.5 DS Initiate the Chapman Corridor Specific Plan 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 1-3 Years

3.9 DS Facilitate Affordable Housing along Baker Street 1-3 Years

3.10 DS Implementation of Housing Element Strategies 1 Year

3.11 CS/DS Secure funding to address homelessness 1-3 Years

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

3.13 CS Recruit Homeless Analyst position 1 Year

16 34

STRATEGIC PLAN

GOAL 4: COMMUNITY ENGAGEMENT

Obj.

No.

Dept.

Assigned Objective Description Completion
Timeframe

4.1 Admin Evaluate alternative and more creative methods of community outreach
1 Year

4.2 Admin Increase Community Engagement/Outreach 1 Year

4.3 Police Examine the funding for a full-time Community Outreach Position
1 Year

4.4 Admin Develop and implement Citizen’s Leadership
Academy
1 Year

4.5 Admin Implement bi-annual Community Satisfaction Survey 1 Year

4.6 Fire Implement Engine Company level Fire Prevention Inspections of City Businesses
1 Year

GOAL 5: PUBLIC INFRASTRUCTURE

Obj.

No. Dept. Assigned Objective Description Completion
Timeframe

5.1 CS/PW Implement Placentia Senior/Community Center
Project
1-3 Years

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
1 Year

5.6 Police Analyze security improvements at all public
facilities
1 Year

5.7 Admin Create a Comprehensive Information Technology (IT) Master Plan
1 Year

5.8 PW Implement the 2022 Pavement Management Plan
Report to prioritize streets and roads
1 Year

5.9 PW Complete the Civic Center Improvement Project
(HVAC/Solar Battery/Roof/EV Charging)
1-3 Years

5.10 PW/Finance Establish a 5-7 Year CIP 1 Year

17 35

STRATEGIC PLAN

GOAL 6: CITY BEAUTIFICATION

Obj.

No. Dept. Assigned Objective Description Completion
Timeframe

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

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

6.3 PW/Admin Allocate more funding for façade improvement projects within eligible census tracts
1-3 Years

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

6.5 DS Examine beautification opportunities in
disadvantaged areas per the General Plan
1-3 Years

GOAL 7: EMPLOYEE DEVELOPMENT

Obj.

No.

Dept.

Assigned Objective Description Completion
Timeframe

7.1 HR Bolster ranks of city employees 1-3 Years

7.2 Admin/HR Enhance training and development opportunities for Staff
1 Year

7.3 Admin Create employee leadership academy/management trainee program
1 Year

7.4 HR Initiate class and comp survey 1 Year

GOAL 8: CITY GOVERNANCE

Obj.

No. Dept. Assigned Objective Description Completion
Timeframe

8.1 Admin/HR Update all rules and procedures to be consistent with MOUs and State/Federal regulations
1-3 Years

8.2 Admin Monitor Legislation, unfunded mandates and ballot measures from Sacramento
1 Year

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

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

8.5 Admin City Attorney coordination and evaluation 1 Year

8.6 Admin Update City Council Code of Conduct and Code of Ethics
1 Year
18 36

Citizens
City Council
City
Administrator
Finance Human
Resources
Development
Services Police
City Treasurer City Clerk
City Attorney Committees/
Commissions
Citywide Organizational Chart
FireCommunity
Services
Public Relations
Marketing Public WorksAdministration
19 37

Adopted Amended Proposed
24-25 24-25 25-26

ELECTED
MAYOR 1 1 1
CITY COUNCIL 4 4 4
CITY CLERK 1 1 1
CITY TREASURER 1 1 1
TOTALS 7 7 7
Adopted Amended Proposed
24-25 24-25 25-26

APPOINTED (DOES NOT INCLUDE ALTERNATES)
CITIZENS' OVERSIGHT COMMITTEE 3 3 3
FINANCIAL AUDIT OVERSIGHT COMMITTEE 5 5 5
HERITAGE COMMITTEE 8 8 8
HISTORICAL COMMITTEE 9 9 9
PARKS ARTS AND RECREATION COMMISSION (PARC)5 5 5
PLANNING COMMISSION 7 7 7
SENIOR ADVISORY COMMITTEE 7 7 7
SENIOR/COMMUNITY CENTER BLUE RIBBON COMMITTEE 9 9 9
STREETSCAPE AND TRANSPORTATION ADVISORY COMMISSION 6 6 6 VETERANS ADVISORY COMMITTEE 10 10 10
TOTALS 69 69 69
Adopted Amended Proposed
24-25 24-25 25-26

CITY ADMINISTRATOR
CITY ADMINISTRATOR 1 1 1
COMMUNICATIONS & MARKETING MANAGER 1 1 1
DIGITAL MEDIA ANALYST 1 1 1
EXECUTIVE ADMINISTRATIVE ASSISTANT TO THE CA 1 1 1
SENIOR MANAGEMENT ANALYST 1 0 0
TOTALS 5 4 4
Adopted Amended Proposed
24-25 24-25 25-26

ADMINISTRATIVE SERVICES
ADMINISTRATIVE ASSISTANT 1 1 1
ADMINISTRATIVE SPECIALIST 1 1 1
DEPUTY CITY ADMINISTRATOR 1 1 1
DEPUTY CITY CLERK 1 1 1
DEPUTY DIRECTOR OF ADMINISTRATIVE SERVICES 1 1 1
INFORMATION TECHNOLOGY MANAGER 1 1 1
INFORMATION TECHNOLOGY SPECIALIST 1 1 1
INFORMATION TECHNOLOGY TECHNICIAN 1 1 1
PUBLIC SAFETY COMMUNICATIONS MANAGER 1 1 1
PUBLIC SAFETY COMMUNICATIONS SUPERVISOR 3 3 3
PUBLIC SAFETY DISPATCHER (1 OVERHIRE)13 13 13

CITY OF PLACENTIA

POSITION ALLOCATION PLAN
FISCAL YEAR 2025-26
20 38

CITY OF PLACENTIA

POSITION ALLOCATION PLAN
FISCAL YEAR 2025-26
Adopted Amended Proposed
24-25 24-25 25-26

ADMINISTRATIVE SERVICES (CONTINUED)
RISK MANAGER 1 1 1
SENIOR MANAGEMENT ANALYST 1 1 1
TOTALS 27 27 27
Adopted Amended Proposed
24-25 24-25 25-26

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
Adopted Amended Proposed
24-25 24-25 25-26

FINANCE
ACCOUNTING TECHNICIAN 4 4 4
DIRECTOR OF FINANCE 1 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
Adopted Amended Proposed
24-25 24-25 25-26

DEVELOPMENT SERVICES
ADMINISTRATIVE ASSISTANT 1 1 1
ASSOCIATE PLANNER 1 1 1
BUILDING INSPECTION MANAGER 0 1 1
BUILDING INSPECTOR 1 1 1
BUILDING PERMIT TECHNICIAN 2 2 1
CODE ENFORCEMENT OFFICER 1 1 1
CODE ENFORCEMENT SUPERVISOR 1 1 1
DIRECTOR OF DEVELOPMENT SERVICES 1 1 1
GIS TECHNICIAN 1 1 1
PLANNING MANAGER 1 1 1
PLANNING TECHNICIAN 1 1 1
PLANS EXAMINER 1 0 0
SENIOR BUILDING PERMIT TECHNICIAN 0 0 1
TOTALS 12 12 12
21 39

CITY OF PLACENTIA

POSITION ALLOCATION PLAN
FISCAL YEAR 2025-26
Adopted Amended Proposed
24-25 24-25 25-26

PUBLIC SAFETY - POLICE
CAPTAIN 2 2 2
CHIEF OF POLICE 1 1 1
COMMUNITY SERVICES OFFICER 2 2 1
CRIME ANALYST 1 1 1
IT SERGEANT 1 1 1
LIEUTENANT 3 3 3
MANAGEMENT ANALYST 1 1 1
OFFICE SPECIALIST - RECORDS 3 3 0
POLICE RECORDS TECHNICIAN 0 0 3
PARKING CONTROL OFFICER 2 2 2
POLICE ACADEMY TRAINEE 1 1 1
POLICE CIVILIAN INVESTIGATOR 3 3 3
POLICE OFFICER (3 OVERHIRE)39 39 39
POLICE SERVICES OFFICER 2 2 2
POLICE SERVICES SUPERVISOR 3 3 2
SUPPORT SERVICES ADMINISTRATOR 0 0 1
PROPERTY TECHNICIAN 1 1 1
SERGEANT 10 10 10
SR. ADMINISTRATIVE ASSISTANT 1 1 1
TOTALS 76 76 75
Adopted Amended Proposed
24-25 24-25 25-26

FIRE & LIFE SAFETY
ADMINISTRATIVE ASSISTANT 1 1 1
BATTALION CHIEF 3 3 3
DEPUTY FIRE CHIEF 1 1 1
FIRE CAPTAIN 6 6 6
FIRE CHIEF 1 1 1
FIRE ENGINEER 6 6 6
FIRE MARSHAL 1 1 1
FIRE PREVENTION SPECIALIST 1 1 1
FIREFIGHTER 9 9 9
SENIOR MANAGEMENT ANALYST 1 1 1
TOTALS 30 30 30
Adopted Amended Proposed
24-25 24-25 25-26

PUBLIC WORKS
DIRECTOR OF PUBLIC WORKS 0 1 1
DEPUTY DIRECTOR OF PUBLIC WORKS 0 1 2
ADMINISTRATIVE ASSISTANT 1 1 1
ASSOCIATE CIVIL ENGINEER (SEWER)1 1 1
CITY ENGINEER 1 0 0
CUSTODIAN 1 1 2
DEPUTY CITY ADMINISTRATOR 1 0 0
22 40

CITY OF PLACENTIA

POSITION ALLOCATION PLAN
FISCAL YEAR 2025-26
Adopted Amended Proposed
24-25 24-25 25-26

PUBLIC WORKS (CONTINUED)
ENGINEERING AIDE 1 1 0
ENVIRONMENTAL SERVICES COORDINATOR 1 1 1
FACILITY MAINTENANCE TECHNICIAN 2 2 3
MAINTENANCE WORKER 8 8 7
MANAGEMENT ASSISTANT 1 1 0
MECHANIC 2 2 2
PUBLIC WORKS INSPECTOR 1 1 1
PUBLIC WORKS MANAGER 1 1 0
PUBLIC WORKS SUPERINTENDENT 1 1 1
PUBLIC WORKS SUPERVISOR 2 2 2
SENIOR CIVIL ENGINEER 1 1 1
SENIOR CUSTODIAN 1 1 1
SENIOR MANAGEMENT ANALYST 1 1 1
TRANSPORTATION MANAGER 1 1 1
TOTALS 29 29 28
Adopted Amended Proposed
24-25 24-25 25-26

COMMUNITY SERVICES
ADMINISTRATIVE ASSISTANT 1 1 1
COMMUNITY SERVICES COORDINATOR 4 4 3
COMMUNITY SERVICES SUPERVISOR 0 3 3
DEPUTY DIRECTOR OF COMMUNITY SERVICES 1 0 0
DIRECTOR OF COMMUNITY SERVICES 1 1 1
FACILITY MAINTENANCE TECHNICIAN 3 3 3
MANAGEMENT ANALYST 1 0 0
TOTALS 11 12 11

SUMMARY
FULL-TIME FUNDED PERSONNEL 200 200 197
UNFUNDED OVERHIRES 4 4 4
ELECTED & APPOINTED PERSONNEL 76 76 76
GRAND TOTAL 280 280 277
*Overhires are not funded
23 41

General Fund Budget
FISCAL YEAR 2025-26

PROJECTED CHANGE IN

FINANCIAL POSITION
24 42

Unaudited Amended Amended Est Change in Esimated Proposed Proposed Est Change in FY25-26 Balance Revenue Expenditures Available Fund Balance Revenue Expenditures Fund Balance Balance 6/30/2024 Balance 6/30/2025
General Fund
101 General Fund (0010)19,830,031.81 58,748,373.59 63,369,616.71 (4,621,243.12) 15,208,788.69 53,543,057.74 52,654,457.60 888,600.14 16,097,388.83 117 Measure U Fund (0079)4,405,158.89 8,886,000.00 9,829,477.12 (943,477.12) 3,461,681.77 8,886,000.00 8,822,172.00 63,828.00 3,525,509.77 General Fund Total 24,235,190.70 67,634,373.59 73,199,093.83 (5,564,720.24) 18,670,470.46 62,429,057.74 61,476,629.60 952,428.14 19,622,898.60 Special Revenues
215 Air Quality Management (0019)288,864.97 65,900.00 364,738.00 (298,838.00) (9,973.03) - - - (9,973.03) 225 Asset Seizure (0021)1,381,444.07 - 226,444.07 (226,444.07) 1,155,000.00 - - - 1,155,000.00 221 Asset Seizure - DOJ (0092)- - - - - - 340,618.00 (340,618.00) (340,618.00) 222 Asset Seizure - Treasury (0093)- - - - - - 26,235.00 (26,235.00) (26,235.00) 282 CalRecycle Grant (0083)821.31 144,054.00 131,693.00 12,361.00 13,182.31 - 101,680.00 (101,680.00) (88,497.69) 270 CDBG Fund (0030)(542,295.68) 351,934.00 322,998.00 28,936.00 (513,359.68) 498,063.00 498,063.00 - (513,359.68) 229 Comm Trans Hous Grant (0062)- - - - - - - - -
715 Community Fac District (0047)49,605.89 - - - 49,605.89 - 50,710.80 (50,710.80) (1,104.91) 227 Explorer Grant NOC (0076)143,307.18 - 99,000.00 (99,000.00) 44,307.18 - - - 44,307.18 283 County Annexation (0084)1,513,898.46 - - - 1,513,898.46 - - - 1,513,898.46 207 Housing Successor Agncy (0053)2,072,650.99 - - - 2,072,650.99 - - - 2,072,650.99 265 Landscape Maintenance (0029)(10,211.69) 457,992.00 559,400.00 (101,408.00) (111,619.69) 457,992.00 440,867.00 17,125.00 (94,494.69) 210 Measure M (0018)527,264.40 1,300,538.00 1,848,447.34 (547,909.34) (20,644.94) 1,238,941.00 1,536,405.53 (297,464.53) (318,109.47) 280 Misc Grants Fund (0050)(70,460.36) 3,348,388.80 3,047,108.67 301,280.13 230,819.77 - - - 230,819.77 228 NOC-Public Safety Grant(0061)(66,054.91) 239,000.00 239,000.00 - (66,054.91) - 104,900.00 (104,900.00) (170,954.91) 121 Opiods Settlement Fund (0091)13,434.87 174,387.26 - 174,387.26 187,822.13 - - - 187,822.13 235 Park Development (0023)20,461.25 - - - 20,461.25 - - - 20,461.25 211 PEG Fund (0058)44,224.11 100,000.00 103,000.00 (3,000.00) 41,224.11 75,000.00 - 75,000.00 116,224.11 231 Placentia Reg Nav Cent(0078)(1,774,164.29) 4,315,236.02 4,314,436.02 800.00 (1,773,364.29) 3,193,085.00 3,191,085.00 2,000.00 (1,771,364.29) 261 Public Safety CFD (0055)149,801.99 - 142,875.00 (142,875.00) 6,926.99 210,000.00 100,000.00 110,000.00 116,926.99 209 State Gas Tax - RMRA (0060)484,321.33 1,343,778.00 1,872,396.76 (528,618.76) (44,297.43) 1,370,242.00 1,459,900.00 (89,658.00) (133,955.43) 205 State Gas Tax (0017)55,299.45 1,484,668.00 1,422,093.00 62,575.00 117,874.45 1,474,528.00 1,572,218.00 (97,690.00) 20,184.45 245 Storm Drain Constrction (0025)530.37 - - - 530.37 - - - 530.37 260 Street Lighting Distrct (0028)- 280,000.00 280,000.00 - - 197,245.00 197,245.00 - - 230 Suppl Law Enfrcmnt (0022)229,434.78 191,000.00 191,000.00 - 229,434.78 191,000.00 428,021.80 (237,021.80) (7,587.02) 234 Technology Impact Fees (0075)525,369.66 - 360,418.92 (360,418.92) 164,950.74 130,000.00 290,000.00 (160,000.00) 4,950.74 250 Thoroughfare Constction (0026)4,805.38 - 4,172.00 (4,172.00) 633.38 - - - 633.38 249 TOD District CFD (0080)(843.84) 95,900.00 50,200.00 45,700.00 44,856.16 95,900.00 50,200.00 45,700.00 90,556.16 226 Traffic Offender Fund (0051)5,750.30 - - - 5,750.30 - - - 5,750.30 201 Utility User Tax (0016)222,682.26 - - - 222,682.26 - 222,682.26 (222,682.26) - 285 EIFD (0086)1,070,455.54 9,070,000.00 10,260,000.00 (1,190,000.00) (119,544.46) - - - (119,544.46) - -
Special Revenues - Developer Impact Fees - -
405 Afford Housing In-Lieu (0034)404.18 - - - 404.18 - - - 404.18 242 City Pub Sfty Impct Fee (0067)119,974.41 91,205.96 182,132.95 (90,926.99) 29,047.42 - 180,390.00 (180,390.00) (151,342.58) 243 City Quimby In Lieu Fee (0069)1,456,677.32 371,061.11 392,878.35 (21,817.24) 1,434,860.08 - - - 1,434,860.08 238 City Traffic Impct Fees (0065)252,816.39 151,427.55 195,000.00 (43,572.45) 209,243.94 - 154,848.00 (154,848.00) 54,395.94 244 CW Aford House ImpactFee(0068)1,246,744.91 549,792.78 75,000.00 474,792.78 1,721,537.69 - 403,255.61 (403,255.61) 1,318,282.08 237 Citywide Sewer Impact Fee (0064)- 122,217.48 - 122,217.48 122,217.48 - - - 122,217.48 239 CW Stormdr Impact Fee (0066)23,026.75 7,607.06 25,000.00 (17,392.94) 5,633.81 - - - 5,633.81 233 Gen Plan Update Fees (0074)1,105,005.59 - 652,011.70 (652,011.70) 452,993.89 - 200,000.00 (200,000.00) 252,993.89 236 Parks & Rec Impact Fees (0063)1,850,441.09 247,695.43 365,777.00 (118,081.57) 1,732,359.52 - 625,000.00 (625,000.00) 1,107,359.52 247 TOD Sewer Impact Fees (0071)280,562.82 - 135,971.07 (135,971.07) 144,591.75 - - - 144,591.75 2543

Unaudited Amended Amended Est Change in Esimated Proposed Proposed Est Change in FY25-26 Balance Revenue Expenditures Available Fund Balance Revenue Expenditures Fund Balance Balance 6/30/2024 Balance 6/30/2025
248 TOD Strscape Impct Fee (0072)1,018,050.73 - 187,063.93 (187,063.93) 830,986.80 - - - 830,986.80 246 TOD Traffic Impact Fees (0070)679,549.84 - 314,600.77 (314,600.77) 364,949.07 - - - 364,949.07 287 Fire Impact Fee (0089)- 21,901.80 6,000.00 15,901.80 15,901.80 - - - 15,901.80 288 Animal Shelter ImpactFee( 0090)- 491.40 - 491.40 491.40 - - - 491.40 - -
Special Revenues Total 13,373,651.82 24,526,176.65 28,370,856.55 (3,844,679.90) 10,528,971.92 9,131,996.00 12,174,325.00 (3,042,329.00) 7,486,642.92 18,017,996.00 20,996,497.00 (2,978,501.00) Debt Service
206 Gas Tax Debt Fund (0052)83,540.84 407,750.00 407,750.00 - 83,540.84 403,300.00 403,300.00 - 83,540.84 Debt Service Total 83,540.84 407,750.00 407,750.00 - 83,540.84 403,300.00 403,300.00 - 83,540.84 Capital Projects
401 City Capital Projects (0033)(222,347.89) 4,868,065.02 3,712,965.53 1,155,099.49 932,751.60 - 355,700.00 (355,700.00) 577,051.60 Capital Projects Total (222,347.89) 4,868,065.02 3,712,965.53 1,155,099.49 932,751.60 - 355,700.00 (355,700.00) 577,051.60 Enterprise Funds
240 Sewer Construction (0024)(100,228.66) - - - (100,228.66) - - - 275 Sewer Maintenance (0048)8,086,506.56 1,100,000.00 925,150.00 174,850.00 8,261,356.56 1,250,000.00 702,205.00 547,795.00 8,809,151.56 501 Refuse Administration (0037)133,723.84 5,202,430.00 5,145,280.00 57,150.00 190,873.84 5,142,880.00 5,148,680.00 (5,800.00) 185,073.84 Enterprise Funds Total 8,120,001.74 6,302,430.00 6,070,430.00 232,000.00 8,352,001.74 6,392,880.00 5,850,885.00 541,995.00 8,893,996.74 Internal Service Funds
601 Employee Health & Wlfre (0039)19,015.69 1,569,969.00 1,569,969.00 - 19,015.69 1,959,000.00 1,959,000.00 - 19,015.69 605 Risk Management (0040)(1,491,810.03) 3,349,085.90 3,369,686.30 (20,600.40) (1,512,410.43) 3,589,700.00 3,589,700.00 - (1,512,410.43) 610 Equipment Replacement (0041)94,748.57 - 20,000.00 (20,000.00) 74,748.57 - 114,000.00 (114,000.00) (39,251.43) 615 Information Technology (0042)- - - - - - - - - Internal Service Funds Total (1,378,045.77) 4,919,054.90 4,959,655.30 (40,600.40) (1,418,646.17) 5,548,700.00 5,662,700.00 (114,000.00) (1,532,646.17) Fiduciary Funds
302 Public Financing Autho(0082)(47,736,291.22) 4,657,704.00 8,029,820.26 (3,372,116.26) (51,108,407.48) 4,290,600.00 4,290,600.00 - (51,108,407.48) 119 Section 115 Trust (0087)2,456,825.00 - - - 2,456,825.00 - 1,000,000.00 (1,000,000.00) 1,456,825.00 Fiduciary Funds Total (45,279,466.22) 4,657,704.00 8,029,820.26 (3,372,116.26) (48,651,582.48) 4,290,600.00 5,290,600.00 (1,000,000.00) (49,651,582.48) Agency Funds
208 Sccssr Agncy Ret Oblg (0054)(9,685,893.29) 1,491,050.00 1,491,050.00 - (9,685,893.29) 1,469,174.00 1,472,738.28 (3,564.28) (9,689,457.57) Agency Funds Total (9,685,893.29) 1,491,050.00 1,491,050.00 - (9,685,893.29) 1,469,174.00 1,472,738.28 (3,564.28) (9,689,457.57) Grand Total (10,753,368.07) 114,806,604.16 126,241,621.47 (11,435,017.31) (21,188,385.38) 89,665,707.74 92,686,877.88 (3,021,170.14) (24,209,555.52) 2644

General Fund Budget
FISCAL YEAR 2025-26

GENERAL FUND

REVENUE AND EXPENSE
27 45

PROPOSED BUDGET General Fund
FISCAL YEAR 2025-26 Revenues vs. Expenditures
2023-24 2024-25 2024-25 2025-26
Audited Adopted Amended Proposed
Beginning Fund Balance 19,918,635 13,500,681 15,153,051 11,609,800

REVENUE
Property Taxes 20,706,484 21,796,023 21,796,023 22,755,799 4.4% Sales & Use Taxes 8,191,085 8,408,000 8,333,000 8,449,079 1.4% Other Taxes 8,271,107 7,896,040 8,396,040 8,852,995 5.4% Permits/Licenses 2,555,830 2,788,900 3,003,903 3,073,242 2.3% Fines & Forefeitures 548,961 485,000 575,000 644,200 12.0% Intergovernmental 1,574,445 312,000 1,464,103 329,015 -77.5% Charges for Services 1,679,281 1,716,990 1,945,786 1,885,975 -3.1% Miscellaneous Revenue 4,489,098 2,129,075 2,254,237 2,159,260 -4.2% Subtotal Revenues 48,016,291 45,532,028 47,768,092 48,149,565 0.8% Operating Transfers-In 186,159 455,100 465,100 950,493 104.4% Measure U Transfers-in:- - - - Employee Retention 3,181,463 2,665,800 2,665,800 2,665,800 0.0% OPEB 1,060,488 888,600 888,600 888,600 0.0% Subtotal Transfers-in 4,428,109 4,009,500 4,019,500 4,504,893 12.1% TOTAL OPERATING RESOURCES 52,444,400 49,541,528 51,787,592 52,654,458 1.7%

EXPENDITURES
Operating Expenditures
Legislative 989,411 1,075,316 1,175,316 1,006,073 -14.4% City Administrator 1,077,994 1,055,675 1,536,501 752,975 -51.0% Administrative Services 5,329,577 5,724,969 5,780,344 5,548,750 -4.0% Human Resources 1,307,658 937,500 968,700 880,400 -9.1% Finance 1,496,952 1,370,550 1,432,100 1,495,000 4.4% Development Services 1,809,971 1,782,450 1,935,400 1,955,352 1.0% Public Safety - Police 14,385,633 14,738,672 14,638,308 14,716,986 0.5% Fire & Life Safety 4,843,724 5,233,350 5,492,918 5,402,550 -1.6% Public Works 5,359,312 3,999,786 4,841,256 4,685,350 -3.2% Community Services 3,469,524 3,513,350 3,441,650 3,548,786 3.1% General Government 5,708,378 4,711,700 5,259,700 6,300,136 19.8% Interfund Transfers (Transfers Out)1,183,184 143,756 143,756 61,000 -57.6% Subtotal Operating Expenditures 46,961,318 44,287,074 46,645,949 46,353,358 -0.6% Operating Change in Fund balance 5,483,082 5,254,454 5,141,644 6,301,100 22.6% Non-Operating Revenues/(Expenditures)
One time Revenues - - - - One time Expenses - - - - Capital Projects Revenue 7,097,521 - 7,150,174 - -100.0% Capital Projects (13,341,385) (180,000) (10,264,802) - -100.0% Section 115 Trust Disbursement
GF Debt Service (5,754,131) (6,458,866) (6,458,866) (6,301,100) -2.4% Subtotal Non-Operating Revenue/(Expenditures)(11,997,994) (6,638,866) (9,573,494) (6,301,100) -34.2% CHANGE IN FUND BALANCE (6,514,912) (1,384,411) (4,431,851) 0 -100.0% Other Changes to Fund Balance
Measure U Reserve Contribution 867,839 888,600 888,600 888,600 0.0% Net Change to Fund Balance (5,647,073) (495,811) (3,543,251) 888,600 Ending Total Fund Balance 14,271,562 13,004,869 11,609,800 12,498,401 Fund Balance
Nonspendable 895,672 895,672 895,672 895,672 Measure U - Contingency Reserve 3,949,521 4,838,121 4,838,121 5,726,721 General Fund Reserve 7,495,013 6,233,648 6,823,366 5,861,619 Unassigned Fund Balance 1,931,356 1,037,429 (947,359) 14,389 TOTAL FUND BALANCE 14,271,562 13,004,869 11,609,800 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%
% Change from 2024-
25 Amended
28 46

PROPOSED BUDGET General Fund Revenue
FISCAL YEAR 2025-26 General Fund (0010)
Fund 101
Revenues
4001 Current Year-Secured 9,775,395 10,743,683 11,500,000 11,500,000 11,928,617 3.7% 4002 Property Tax (VLF)6,131,122 6,676,886 6,925,000 6,925,000 7,287,541 5.2% 4005 Current Year-Unsecured 295,424 330,821 381,063 381,063 430,083 12.9% 4010 Prior Yrs-Secured/Unsecured 58,976 70,465 71,400 71,400 74,256 4.0% 4015 Supplemental Roll 425,656 281,220 331,500 331,500 344,760 4.0% 4017 Residual Property Tax 291,522 608,315 550,000 550,000 572,000 4.0% 4019 Pass Through 91,410 124,396 180,000 180,000 187,200 4.0% 4020 Public Utility Tax Apport 161,402 160,497 147,900 147,900 153,816 4.0% 4025 OC St Light Assess Dist 1,447,901 1,646,363 1,650,000 1,650,000 1,716,000 4.0% 4035 Homeowners Prop Tax Relief 43,718 43,866 43,860 43,860 45,614 4.0% 4040 Prop Tax/Penalty & Interest 16,329 19,970 15,300 15,300 15,912 4.0% 4050 Utility User Tax 3,199,994 3,048,378 2,750,000 3,050,000 3,320,624 8.9% 4060 General Sales & Use Taxes 8,196,694 7,794,938 8,008,000 7,933,000 8,049,079 1.5% 4065 Prop 172 Sales & Use Tax 395,774 396,146 400,000 400,000 400,000 0.0% 4070 Franchise Taxes 2,869,628 3,076,341 1,479,000 1,679,000 1,732,370 3.2% 4071 Franchise Taxes - Refuse - - 892,500 892,500 919,275 3.0% 4072 Franchise Taxes - Cable - - 382,500 382,500 393,975 3.0% 4074 Franchise Taxes - Water - - 231,540 231,540 238,486 3.0% 4089 Transient Occupancy Tax- Hotel - - - - 1,075,000 0.0% 4094 Real Property Transfer Tax 411,674 378,327 315,000 315,000 327,600 4.0% 4096 Transient Occupancy Tax - Short Term Rental 1,672,519 1,761,962 1,840,000 1,840,000 840,000 -54.3% 4101 Business License Fees 1,127,370 1,135,542 1,275,000 1,275,000 1,313,250 3.0% 4104 Credit Card Processing Fee - - - - 71,000 0.0% 4140 Oil Per Barrel B/L Tax 6,312 6,098 5,500 5,500 5,665 3.0% 4145 Bicycle Licenses 4 27 - 3 - -100.0% 4155 Encroachment Permits 269,305 144,315 215,000 215,000 101,224 -52.9% 4160 Building Permits 763,550 802,260 815,000 815,000 839,450 3.0% 4161 Banner Permits 350 350 350 350 - -100.0% 4162 Plumbing Permits 105,687 93,642 94,500 114,500 117,935 3.0% 4163 Fire Plan Check/Permit 81,262 49,601 60,000 80,000 82,400 3.0% 4164 Electrical Permits 128,204 158,875 141,750 216,750 223,253 3.0% 4165 Building Plan Check - - - - 100,000 0.0% 4166 Heat/Ventilation Air Cond 103,855 113,037 126,000 226,000 232,780 3.0% 4167 Inspections/Operating Permit 17,177 43,320 100,000 100,000 145,000 45.0% 4168 Swimming Pool Permits 40,742 50,918 55,000 55,000 56,650 3.0% 4169 Waived Banner Permit Fees (13,046) - - - - 0.0% 4172 Transportation Permit 7,174 7,264 6,300 6,300 6,300 0.0% 4180 FOG Permit 1,330 546 2,000 2,000 2,000 0.0% 4198 City Projct Permits Contra-Rev - (75,132) - - - 0.0% 4201 Federal Grants 18,073 10,933 - 772,278 32,015 -95.9% 4205 State Grants - - - 250,000 50,000 -80.0% 4210 County Grants - 126,449 - 5,551 - -100.0% 4211 COVID-19 Relief Funds 6,824,192 1,348,539 - - - 0.0% 4225 POST - Intergovernmental Rev 29,219 10,320 30,000 30,000 15,000 -50.0% 4240 Intergovernmental - CalTrans - 1,048,289 - 1,079,825 - -100.0% 4299 Other Intergovernmental Rev 269,412 172,779 250,000 250,000 200,000 -20.0% 4302 General Plan Update Fee - (565) - - - 0.0% 4305 Planning Division Fees 250,364 267,354 290,000 304,500 313,635 3.0% 4307 Developmt Impact Fee Admin Chg 8,510 2,294 4,000 34,000 38,000 11.8% 4308 Dedicated Inspector Fee - - - - 140,000 0.0% 4310 Engineering Fees 180,031 208,897 210,000 210,000 180,000 -14.3% 4315 Landscape Review Fees 2,820 18,897 20,000 20,000 20,600 3.0% 4324 Old Town Parking Permit 240 - - - - 0.0% 4325 Parking Permit Fees 11,270 11,320 12,240 12,240 12,240 0.0% 4326 Towing Fee 22,965 3,885 - - - 0.0% 4327 Storage Fee 69,720 17,780 - - - 0.0% 4328 Lien Fee 15,795 2,460 - - - 0.0% 4329 Emergency Response Fee 400 - 1,100 1,100 1,100 0.0% 4330 Special Police Services 86,805 73,037 75,000 91,434 85,000 -7.0% 4333 Vehicle Impound/Releases 25,009 4,144 - - - 0.0% 4334 DUI Vehicle Release Fee 21,356 31,183 - 25,060 30,000 19.7% 4335 Alarm System Monitoring 82,400 134,636 141,700 141,700 140,000 -1.2% 4340 Recreation Programs 124,638 156,869 201,000 155,000 110,500 -28.7% 4341 Excursions - 1,155 - - 1,200 0.0% 4342 Special Events 33,509 29,860 30,000 32,210 105,750 228.3% 4345 Placentia Quarterly - - - - 5,000 0.0% 4346 Festival Revenue 28,339 37,127 85,000 70,000 40,000 -42.9% 4364 Sanitation Collect Fees 28,235 15,043 25,000 25,000 35,000 40.0% % Change from
2024-25 Amended
FY24-25
Amended
FY22-23
Audited
FY24-25
Adopted
FY23-24
Audited
FY25-26
Proposed
29 47

PROPOSED BUDGET General Fund Revenue
FISCAL YEAR 2025-26 General Fund (0010)
Fund 101
% Change from
2024-25 Amended
FY24-25
Amended
FY22-23
Audited
FY24-25
Adopted
FY23-24
Audited
FY25-26
Proposed
4366 AB 109 Public Safety Realign 40,118 42,075 30,000 30,000 30,000 0.0% 4375 Sale of Map/Publication 819 544 500 500 500 0.0% 4380 Business Site Insp Fee 7,600 10,134 9,450 9,450 9,450 0.0% 4384 Athletic Field Light Fees 52,901 135,906 125,000 125,000 75,000 -40.0% 4385 Facility Rental 119,960 176,547 160,000 145,000 100,000 -31.0% 4386 Field Use Fees 56,884 84,903 75,000 75,000 75,000 0.0% 4399 Other Charges for Service 225,145 178,599 152,000 152,175 152,000 -0.1% 4405 Veh Code Fines (Moving)43,088 50,934 50,000 50,000 50,000 0.0% 4410 City Ord Fines (Parking)292,874 341,668 310,000 385,000 450,000 16.9% 4411 Administrative Citations 121,103 156,358 125,000 140,000 144,200 3.0% 4412 Vacant Bldg Registration Fee 70 120 - - - 0.0% 4416 Live Scan Rolling Fee 1,807 3,541 3,675 3,675 3,675 0.0% 4601 Interest Revenue 340,145 561,376 800,000 800,000 800,000 0.0% 4602 Fiscal Agent Interest Revenue 1 - - - - 0.0% 4603 Interest Revenue (GASB)321,981 425,798 - - - 0.0% 4705 Donations & Contributions 7,315 22,681 5,000 12,415 7,000 -43.6% 4706 Royalty Revenue 148,777 137,035 125,000 125,000 125,000 0.0% 4708 NSF Check Fees 100 322 - - - 0.0% 4710 Reimbursements/Other Revenue 539,290 910,054 110,000 119,458 121,185 1.4% 4711 Lease Revenue 150,304 161,258 200,000 200,000 200,000 0.0% 4712 SB 90 Reimbursements 1,126 - - - - 0.0% 4714 Recovery & Restitution 323 - 500 500 500 0.0% 4716 Cell Tower Lease Revenue (9,333) (1,721) 285,000 305,000 305,000 0.0% 4717 Billboard Revenue - - 471,000 471,000 471,000 0.0% 4718 OCWR WDA Import Revenue 104,092 113,704 123,900 123,900 123,900 0.0% 4719 Restitution Revenue 310 281 - 90,121 - -100.0% 4741 Reimbursements - SART Exam 7,727 1,610 5,000 5,000 2,000 -60.0% 4742 Reimbursement - Strike Team 12,837 18,953 - 216,418 - -100.0% 4743 Legal Settlement 630,000 - - - - 0.0% 4750 Sale of Surplus Property - 900 - - - 0.0% 4751 Sale of Auction Vehicles 65,615 38,900 - - - 0.0% 4753 Auction-Unclaimed Items 2,578 - - - - 0.0% 4754 Lease Revenue (GASB)840,756 778,723 - - - 0.0% 4950 Interfund Transfer In - 5,922,784 - - 237,000 0.0% 4985 Bond Proceeds - - - 5,114,797 - -100.0% 4999 Other Financing Sources 908,004 821,604 - - - 0.0% Total Revenues 51,292,028 54,521,514 45,532,028 53,840,274 48,386,565 -10.1%

TRANSFERS IN
7016 Transfer In From UUT - - - - 222,682 0.0% 7022 Transfer In From SLESF 153,689 186,159 181,000 191,000 191,000 0.0% 7030 Transfer In From CDBG - - 39,100 39,100 39,100 0.0% 7047 Transfers In From CFD 182,049 - - - 50,711 0.0% 7048 Transfer In From Sewer Maint 182,049 - 185,000 185,000 185,000 0.0% 7052 Transfer In From Measure U 3,575,156 4,241,951 3,554,400 3,554,400 3,554,400 0.0% 7054 Transfers In From S.A.- - 50,000 50,000 25,000 -50.0% 7090 Transfer in Measure U Reserve - 867,839 888,600 888,600 888,600 0.0% TOTAL TRANSFERS 4,092,943 5,295,948 4,898,100 4,908,100 5,156,493 5.1% GRAND TOTAL RESOURCES 55,384,971 59,817,462 50,430,128 58,748,374 53,543,058 -8.9%

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 15,059,351 18,488,742 19,789,400 20,039,160 20,643,800 3.0% 5005 Salaries/Part-Time 1,460,477 1,474,157 1,311,200 1,524,438 1,450,100 -4.9% 5010 Salaries/Temporary Employees - 32,765 - - - 0.0% 5015 Overtime 1,828,693 1,791,331 1,455,450 1,754,868 1,577,900 -10.1% 5020 Leave Accrual Payout 391,638 100,503 110,000 420,500 46,000 -89.1% 5022 Alternative H&W Payout 78,857 89,379 152,100 146,236 102,000 -30.2% 5023 Signing Bonus Payout 231,935 634,527 - - 500,000 0.0% 5095 Salary Savings - - (610,000) (755,500) (685,900) -9.2% 5099 Other Salaries & Wages 1,301 12,029 - - 31,212 0.0% 5105 Health Insurance Allocation 2,308,582 1,829,820 2,850,136 - - 0.0% 5110 Life Ins Allocation 12,888 21,829 47,600 47,600 30,336 -36.3% 5115 Dental Ins Allocation 151,258 122,794 84,300 - - 0.0% 5120 Optical Ins Allocation 29,834 34,982 36,700 36,700 37,038 0.9% 5125 LTD Ins Allocation - - 73,000 - - 0.0% 5126 STD Ins Allocation - - 67,300 - - 0.0% 5135 Medicare 282,758 335,844 289,300 289,300 296,461 2.5% 30 48

PROPOSED BUDGET General Fund Revenue
FISCAL YEAR 2025-26 General Fund (0010)
Fund 101
% Change from
2024-25 Amended
FY24-25
Amended
FY22-23
Audited
FY24-25
Adopted
FY23-24
Audited
FY25-26
Proposed
5140 Employers' Social Security 214 158 300 300 - -100.0% 5141 Employers' PARS/ARS 105,705 243,497 69,680 69,680 56,500 -18.9% 5144 Employer CalPERS UAL 107,475 - - - - 0.0% 5145 Employer CalPERS Retire NC 1,613,152 1,997,432 2,208,300 2,208,300 2,693,900 22.0% 5147 ICMA Defined Contribution Plan 197,886 198,313 297,300 297,300 - -100.0% 5150 Tuition Reimbursement 25,087 9,709 20,000 20,000 20,000 0.0% 5159 Employee Medical Opt Out Plan 216,518 151,698 190,100 190,100 - -100.0% 5160 Emp Bnft/Insurance Premiums - 1,246 - - 12 0.0% 5161 Health Insurance Premiums - 764,675 - 2,850,136 2,811,824 -1.3% 5162 Dental Insurance Premiums - 50,339 - 84,300 195,290 131.7% 5163 Life Insurance Premiums 49,985 51,208 - - - 0.0% 5164 Optical Insurance Premiums - (9,841) - - - 0.0% 5167 LTD Ins Premium - 22,284 - 73,000 78,900 8.1% 5169 STD Ins Premium 113,968 141,611 - 67,300 48,900 -27.3% 5170 Sick Leave Buyback 32,961 26,185 - - - 0.0% 5175 Leave Buyback 164,679 267,731 299,900 272,395 214,200 -21.4% 5199 Other Employee Benefits (1,011) (1,264) 106,500 106,500 5,900 -94.5% 5500 Contra - Salaries (733,951) (89,720) (673,700) (673,700) (745,752) 10.7% TOTAL SALARIES & BENEFITS 23,730,240 28,793,962 28,174,866 29,068,913 29,408,621 1.2%

MATERIALS, SUPPLIES & SERVICES
6001 Management Consulting Servics 116,109 170,328 122,475 112,475 95,000 -15.5% 6005 Legal Services 363,281 548,473 500,000 500,000 500,000 0.0% 6006 Litigation 308,770 121,847 200,000 200,000 200,000 0.0% 6007 Special Investigations - - - 100,000 50,000 -50.0% 6010 Accounting & Auditing Service 69,094 81,542 75,000 75,000 93,700 24.9% 6015 Engineering Services 2,041 51,369 20,000 20,000 20,000 0.0% 6017 Special Studies - 32,192 30,000 30,000 65,000 116.7% 6025 Third Party Administration 18,254 22,315 16,500 16,500 16,500 0.0% 6030 Trustee Fees 1,300 - - - - 0.0% 6040 Misc Bank Charges 75,042 54,061 43,500 43,500 43,500 0.0% 6041 Bank Over/Short (362) (3,168) - - - 0.0% 6043 Payroll Penalty 2,864 - - - - 0.0% 6044 Credit Card Write-offs 1,039 48 - - - 0.0% 6045 Building Inspection Services - - - - 100,000 0.0% 6047 Landscape Review Expense 2,820 13,270 15,000 15,000 14,000 -6.7% 6050 Fire Plan Check Services 49,464 9,230 - - - 0.0% 6051 Toll Roads Expense - 797 - 6,530 6,700 2.6% 6052 Common Area Expenses - 86,913 45,000 45,400 34,136 -24.8% 6053 City Events - 13,328 45,000 45,908 16,400 -64.3% 6054 Recruitment Exp - 4,343 5,500 5,500 8,000 45.5% 6055 Medical Services 9,840 9,780 27,000 27,000 10,000 -63.0% 6057 Chamber of Commerce - - 25,000 25,000 - -100.0% 6060 Instructional Services 9,412 24,738 25,000 25,000 26,000 4.0% 6099 Professional Services 1,032,954 1,078,288 1,186,475 1,469,701 982,300 -33.2% 6115 Landscaping 69,959 55,372 65,000 75,000 96,920 29.2% 6116 Tree Maintenance 127,864 153,242 137,572 179,305 170,000 -5.2% 6125 Sidewalk Replacement 300 - - - - 0.0% 6127 Alarm Monitoring 11,003 14,065 11,200 39,210 16,500 -57.9% 6128 Video Monitoring - 89,462 100,000 100,000 120,000 20.0% 6130 Repair & Maint/Facilities 818,293 290,933 556,426 556,216 418,000 -24.8% 6131 Emergency Repairs - - - - 5,000 0.0% 6132 Repair & Maintenance/Streets 2,315 29,230 75,000 69,500 75,000 7.9% 6133 R & M/Sewers/Storm Drains - 27,800 54,000 53,940 104,000 92.8% 6134 Vehicle Repair & Maintenance 178,068 309,236 230,000 311,245 262,500 -15.7% 6135 Repair/Maint Off Furn & Eqp 700 192 - - - 0.0% 6136 Software Maintenance 628,207 644,005 1,317,000 1,313,470 1,239,632 -5.6% 6137 Repair Maint/Equipment 161,771 175,724 267,983 267,983 171,857 -35.9% 6138 Repairs - Electronic Devices 108 - - - - 0.0% 6139 Repair/Maint - Parks & Fields - 517,017 481,700 481,051 481,000 0.0% 6140 Vehicle Maintenance Allocatn - 27 - - - 0.0% 6141 Repair/Maint - Park LIghts - 17,191 33,500 33,500 25,000 -25.4% 6142 Vehicle Detailing - 7,604 7,000 7,000 7,000 0.0% 6143 Equipment Replacement 369 - - - - 0.0% 6144 Unplanned Repair & Maintenance - 48,543 - - - 0.0% 6146 Paint Supplies - 386 35,000 35,000 35,000 0.0% 6147 Janitorial Supplies - 709 15,000 30,250 33,500 10.7% 6148 K9 Expenses - 2,664 - 10,000 15,000 50.0% 31 49

PROPOSED BUDGET General Fund Revenue
FISCAL YEAR 2025-26 General Fund (0010)
Fund 101
% Change from
2024-25 Amended
FY24-25
Amended
FY22-23
Audited
FY24-25
Adopted
FY23-24
Audited
FY25-26
Proposed
6149 Jail Supplies - 7,839 - 30,000 30,000 0.0% 6160 Facility Rental 20,222 120,141 1,600 1,600 1,600 0.0% 6162 Range Training 35,374 24,125 23,500 22,623 25,500 12.7% 6165 Vehicle Rental (20,001) (41,055) 290,000 290,000 202,200 -30.3% 6170 Equipment & Tool Rental 24,908 22,842 19,000 19,191 17,500 -8.8% 6175 Office Equipment Rental 80,284 44,126 92,000 126,000 131,000 4.0% 6181 Towing Services 28,988 4,165 7,000 1,000 - -100.0% 6182 Lien Services 4,477 1,262 - - - 0.0% 6183 CSUF PD Reimburse Impound Fees 7,383 3,086 - - - 0.0% 6215 Telephone/Internet 345,722 362,168 317,672 317,672 240,000 -24.5% 6225 Advertising/Promotional 35,797 19,586 13,500 21,500 26,000 20.9% 6230 Printing & Binding 30,711 77,811 74,500 83,296 84,800 1.8% 6235 Travel 17,622 66,122 14,000 14,000 19,500 39.3% 6240 Mileage Reimbursement 26 64 200 200 200 0.0% 6245 Meetings & Conferences 182,340 117,334 79,090 79,453 67,300 -15.3% 6250 Staff Training 115,422 103,258 231,050 259,800 249,500 -4.0% 6255 Dues & Memberships 78,093 91,237 95,865 92,989 84,310 -9.3% 6257 Licenses & Permits 116,555 133,580 138,659 157,159 126,680 -19.4% 6265 Entertainment Services 12,015 17,047 21,500 22,205 52,000 134.2% 6270 Excursions 2,828 11,650 7,600 7,600 7,600 0.0% 6275 Officiating 4,284 4,284 4,500 4,500 4,500 0.0% 6280 Animal Control Services 313,089 374,081 389,000 416,558 468,522 12.5% 6285 Hazardous Materials Disposal 2,849 2,613 4,500 4,500 4,500 0.0% 6290 Dept. Contract Services 2,521,886 2,450,887 2,284,746 2,669,299 2,191,883 -17.9% 6295 City Admin Services 3,274,965 3,355,662 3,254,400 3,342,400 4,409,700 31.9% 6296 Admin Service Fee 75,714 75,428 75,000 75,000 75,000 0.0% 6299 Other Purchased Services 123,878 91,114 207,100 199,845 125,700 -37.1% 6301 Special Department Expenses 549,776 415,804 205,400 182,577 51,250 -71.9% 6305 Traffic Control Devices 1,986 3,420 15,000 15,000 25,000 66.7% 6310 Street Signs 27,004 16,240 23,000 23,000 20,000 -13.0% 6315 Office Supplies 54,563 55,828 48,900 47,735 39,400 -17.5% 6320 Books & Periodicals 7,511 5,452 9,900 9,900 45,200 356.6% 6323 Photo Services & Supplies - - - - 8,500 0.0% 6325 Postage 43,255 58,029 59,800 59,800 47,100 -21.2% 6330 Electricity 703,355 846,455 800,000 900,000 863,000 -4.1% 6335 Water 383,010 495,568 437,800 637,800 550,000 -13.8% 6340 Natural Gas 15,542 13,813 15,000 15,000 15,000 0.0% 6345 Gasoline & Diesel Fuel 528,994 366,499 376,000 346,000 300,000 -13.3% 6350 Small Tools/Equipment 13,439 14,248 6,700 14,700 11,500 -21.8% 6355 Small Furniture & Fixture 1,054 12,838 - 326 1,900 482.4% 6360 Uniforms 134,784 122,972 109,150 145,501 158,600 9.0% 6361 Personal Protection Equipment 52,120 68,420 24,300 35,400 24,750 -30.1% 6362 Emergency Medical Supples 23,535 8,013 10,000 9,000 10,000 11.1% 6363 Resident Vehicle Rebate Prog 42,500 57,000 50,000 29,300 - -100.0% 6365 Computer Software 17,612 38,802 8,000 8,000 22,100 176.3% 6366 Web Based Service/Subcriptions (28,657) 166,466 53,030 125,813 177,647 41.2% 6368 Computer Peripheral/Accessory - - 8,000 8,000 8,000 0.0% 6399 Other Supplies 41,925 55,265 42,900 21,299 15,000 -29.6% 6401 Community Programs 62,218 83,736 39,800 60,980 197,400 223.7% 6405 Contributions/Donations 3,097 7,500 - - - 0.0% 6410 Property Taxes 7,102 2,257 10,000 10,000 2,500 -75.0% 6421 Pass-Through Waived Permit Fee 82 - - - - 0.0% 6425 County Disbursements - 21 - - - 0.0% 6845 Office Equipment 7,704 1,136 500 500 500 0.0% 6892 Market Value Adjustment 351,854 527,944 - - - 0.0% 6893 Gain/Loss on Refunding 325,839 - - - - 0.0% 6905 Principal/Bonds/COP's/Leases 1,197,239 1,196,763 1,266,976 1,266,976 1,446,600 14.2% 6906 CalPERS-Fire Term. Principal 362,791 369,929 344,900 344,900 - -100.0% 6907 Lease Principal (GASB)305,027 431,674 - - - 0.0% 6908 Subscription Principal (GASB)564,499 364,399 - - - 0.0% 6909 Non-Subscription Component 21,972 - - - - 0.0% 6915 Interest/Bonds/COP's/Leases 200,150 172,503 185,886 185,886 563,900 203.4% 6916 CalPERS-Fire Term Interest 17,177 10,039 3,400 3,400 - -100.0% 6917 Lease Interest (GASB)5,118 16,938 - - - 0.0% 6918 Non-Lease Component (GASB)2,555 2,497 - - - 0.0% 6919 Subscription Interest (GASB)27,084 32,478 - - - 0.0% 6935 Lease Expenditure 3,505,634 - - - - 0.0% 6936 Lease Revenue Bond Exp - 4,083,700 4,657,704 4,657,704 4,290,600 -7.9% 6937 Lease Expenditure (GASB)345,526 447,661 - - - 0.0% 32 50

PROPOSED BUDGET General Fund Revenue
FISCAL YEAR 2025-26 General Fund (0010)
Fund 101
% Change from
2024-25 Amended
FY24-25
Amended
FY22-23
Audited
FY24-25
Adopted
FY23-24
Audited
FY25-26
Proposed
6940 Payments to Other Agencies - 61,609 - - - 0.0% 6998 Other Financing Use 19 - - - - 0.0% 6999 Other Expenditure 164,654 113,914 126,000 88,200 81,000 -8.2% TOTAL MATERIALS, SUPPLIES & SERVICES 21,586,959 22,991,379 22,351,858 23,836,270 23,179,087 -2.8%

CIP & EQUIPMENT
6364 Computer Hardware 451,171 2,009 - - - 0.0% 6367 Laptops/Tablets 439,253 375,944 - - - 0.0% 6730 Improvements Othr Thn Bldgs 290,000 1,226,326 - 109,750 - -100.0% 6740 Infrastructure - Streets - 445,117 - 168,585 - -100.0% 6750 Infrastructure - Sewer 3,281,735 109,343 - 8,731 - -100.0% 6760 Infrastructure - Parks - 27,431 - 142,269 - -100.0% 6770 Infrastructure - Major Studies 16,089 471,468 - 284,141 - -100.0% 6840 Machinery & Equipment 266,524 179,499 33,209 36,259 - -100.0% 6842 Vehicles 149,564 85,593 180,000 269,407 - -100.0% 6850 Building & Facilities 3,282,331 10,779,780 - 9,261,323 - -100.0% 6855 Furniture & Fixtures 46,832 6,009 42,250 18,740 5,750 -69.3% TOTAL CIP & EQUIPMENT 8,223,500 13,708,518 255,459 10,299,204 5,750 -99.9%

TRANSFERS
8028 Trf Out to Lighting Dist 417,154 413,184 143,756 143,756 61,000 -57.6% 8033 Transfer Out to CIP - - - 21,474 - -100.0% 8087 Transfer Out - Section 115 - 770,000 - - - 0.0% TOTAL TRANSFERS 417,154 1,183,184 143,756 165,230 61,000 -63.1% EXPENDITURES GRAND TOTAL 53,957,853 66,677,043 50,925,939 63,369,617 52,654,458 -16.9% NET CHANGE IN POSITION 1,427,118 (6,859,581) (495,811) (4,621,243) 888,600 -119.2% 33 51

Special Revenue Funds Budget
FISCAL YEAR 2025-26

SPECIAL REVENUE FUNDS
34 52

PROPOSED BUDGET Special Revenue Funds
FISCAL YEAR 2025-26 Measure U Fund (0079)
Fund 117
Revenues
4062 Measure U Sales Taxes 8,937,888.94 8,678,387.81 8,886,000.00 8,886,000.00 8,886,000.00 0.0% 4710 Reimbursements/Other Revenue 11,648 - - - - 0.0% Total Revenues 8,949,537 8,678,388 8,886,000 8,886,000 8,886,000 0.0% GRAND TOTAL RESOURCES 8,949,537 8,678,388 8,886,000 8,886,000 8,886,000 0.0%

SALARIES & BENEFITS
5015 Overtime 6,134 - - - - 0.0% 5105 Health Insurance Allocation 822 - - - - 0.0% 5115 Dental Ins Allocation 29 - - - - 0.0% 5120 Optical Ins Allocation 11 - - - - 0.0% 5135 Medicare 89 - - - - 0.0% TOTAL SALARIES & BENEFITS 7,084 - - - - 0.0%

MATERIALS, SUPPLIES & SERVICES
6052 Common Area Expenses - 174 - - - 0.0% 6099 Professional Services - - 60,000 230,000 - -100.0% 6132 Repair & Maintenance/Streets 658 - - - - 0.0% 6366 Web Based Service/Subcriptions - - 240,000 70,000 - -100.0% 6368 Computer Peripheral/Accessory - 8,691 - - - 0.0% 6845 Office Equipment - 1,127 - - - 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES 658 9,991 300,000 300,000 - -100.0%

CIP & EQUIPMENT
6185 Construction Services 393,907.68 - - - - 0.0% 6364 Computer Hardware 67,675 362,349 75,000 135,949 - -100.0% 6740 Infrastructure - Streets 3,026,135 3,152,031 1,738,000 2,902,329 3,279,172 13.0% 6741 Infrastructure - Traffic - - 250,000.00 46.50 - -100.0% 6750 Infrastructure - Sewer - 148,500 - - - 0.0% 6751 Infrastructure - Storm Drain 184,925.64 2,170.25 - - - 0.0% 6760 Infrastructure - Parks 501,175 2,304,651 645,000 410,090 - -100.0% 6770 Infrastructure - Major Studies 50,083 331,954 60,000 161,867 - -100.0% 6780 Infrastructure- Network/Server - 62,602.52 50,000.00 50,000.00 - -100.0% 6840 Machinery & Equipment 305,740 1,560 - 185,000 220,000 18.9% 6842 Vehicles 494,396 155,416 520,000 570,000 - -100.0% 6850 Building & Facilities 744,852 360,326 762,000 671,195 880,000 31.1% TOTAL CIP & EQUIPMENT 5,768,889 6,881,560 4,100,000 5,086,477 4,379,172 -13.9%

TRANSFERS
8010 Transfer Out to GF 3,575,155.58 4,241,950.52 3,554,400.00 3,554,400.00 3,554,400.00 0.0% 8090 Transfer out GF Reserve - 867,838.88 888,600.00 888,600.00 888,600.00 0.0% TOTAL TRANSFERS 3,575,156 5,109,789 4,443,000 4,443,000 4,443,000 0.0% EXPENDITURES GRAND TOTAL 9,351,787 12,001,341 8,843,000 9,829,477 8,822,172 -10.2% NET CHANGE IN POSITION (402,250) (3,322,953) 43,000 (943,477) 63,828 -106.8% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended
FY25-26
Proposed
35 53

PROPOSED BUDGET Special Revenue Funds
FISCAL YEAR 2025-26 State Gas Tax (0017)
Fund 205
Revenues
4079 State Gas Tax (2103)422,273.67 477,636.80 466,261.00 483,284.00 475,274.00 -1.7% 4080 State Gas Tax (2105)294,935.42 318,531.39 325,976.00 329,883.00 322,462.00 -2.2% 4082 State Gas Tax (2106)189,862.05 207,686.22 210,449.00 213,891.00 215,556.00 0.8% 4084 State Gas Tax (2107)401,948.03 431,159.89 445,490.00 450,110.00 453,736.00 0.8% 4086 State Gas Tax (2107.5)7,500.00 7,500.00 7,500.00 7,500.00 7,500.00 0.0% 4601 Interest Revenue 3,857 4,862 - - - 0.0% Total Revenues 1,320,377 1,447,376 1,455,676 1,484,668 1,474,528 -0.7% GRAND TOTAL RESOURCES 1,320,377 1,447,376 1,455,676 1,484,668 1,474,528 -0.7%

SALARIES & BENEFITS
5600 Interfund Salaries 618,815.70 - 673,700.00 673,700.00 657,000.00 -2.5% TOTAL SALARIES & BENEFITS 618,816 - 673,700 673,700 657,000 -2.5%

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services - 20,000 - - - 0.0% 6115 Landscaping 109,715 109,699 131,658 131,658 139,000 5.6% 6116 Tree Maintenance 132,598 185,968 169,200 208,985 162,000 -22.5% TOTAL MATERIALS, SUPPLIES & SERVICES 242,313 315,667 300,858 340,643 301,000 -11.6%

CIP & EQUIPMENT
6740 Infrastructure - Streets - 800,000 - - 210,918 0.0% TOTAL CIP & EQUIPMENT - 800,000 - - 210,918 0.0%

TRANSFERS
8052 Transfer Out to GTBF 404,450.00 403,750.00 407,750.00 407,750.00 403,300.00 -1.1% TOTAL TRANSFERS 404,450 403,750 407,750 407,750 403,300 -1.1% EXPENDITURES GRAND TOTAL 1,265,578 1,519,417 1,382,308 1,422,093 1,572,218 10.6% NET CHANGE IN POSITION 54,798 (72,041) 73,368 62,575 (97,690) -256.1% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended
FY25-26
Proposed
36 54

PROPOSED BUDGET Special Revenue Funds
FISCAL YEAR 2025-26 Measure M (0018)
Fund 210
Revenues
4092 Measure M - Turnback 1,110,093.13 1,137,643.88 1,224,338.00 1,224,338.00 1,168,171.00 -4.6% 4210 County Grants 200,675 78,366 76,200 76,200 70,770 -7.1% 4601 Interest Revenue 7,661 12,964 - - - 0.0% Total Revenues 1,318,429 1,228,974 1,300,538 1,300,538 1,238,941 -4.7% GRAND TOTAL RESOURCES 1,318,429 1,228,974 1,300,538 1,300,538 1,238,941 -4.7%

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services - 18,482 - - - 0.0% 6401 Community Programs 3,984 140,762 76,200 205,421 70,770 -65.5% 6905 Principal/Bonds/COP's/Leases 413,344 429,296 404,317 404,317 502,314 24.2% 6915 Interest/Bonds/COP's/Leases 47,588 50,420 - - - 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES 464,916 638,960 480,517 609,737 573,084 -6.0%

CIP & EQUIPMENT
6740 Infrastructure - Streets 1,106,061 600,000 1,203,000 1,238,710 963,322 -22.2% TOTAL CIP & EQUIPMENT 1,106,061 600,000 1,203,000 1,238,710 963,322 -22.2% EXPENDITURES GRAND TOTAL 1,570,977 1,238,960 1,683,517 1,848,447 1,536,406 -16.9% NET CHANGE IN POSITION (252,548) (9,986) (382,979) (547,909) (297,465) -45.7% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended
FY25-26
Proposed
37 55

PROPOSED BUDGET Special Revenue Funds
FISCAL YEAR 2025-26 Air Quality Management (0019)
Fund 215
Revenues
4220 AB2766 Air Quality 84,422.63 52,962.96 65,900.00 65,900.00 - -100.0% 4601 Interest Revenue 3,054 6,556 - - - 0.0% Total Revenues 87,476 59,519 65,900 65,900 - -100.0% GRAND TOTAL RESOURCES 87,476 59,519 65,900 65,900 - -100.0%

MATERIALS, SUPPLIES & SERVICES
6401 Community Programs 996 35,817 19,100 51,405 - -100.0% TOTAL MATERIALS, SUPPLIES & SERVICES 996 35,817 19,100 51,405 - -100.0%

CIP & EQUIPMENT
6741 Infrastructure - Traffic - - 60,000.00 173,332.79 - -100.0% 6850 Building & Facilities - - - 140,000 - -100.0% TOTAL CIP & EQUIPMENT - - 60,000 313,333 - -100.0% EXPENDITURES GRAND TOTAL 996 35,817 79,100 364,738 - -100.0% NET CHANGE IN POSITION 86,480 23,702 (13,200) (298,838) - -100.0% FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended
% Change from
2024-25 Amended
FY25-26
Proposed
38 56

PROPOSED BUDGET Special Revenue Funds
FISCAL YEAR 2025-26 Asset Seizure (0021)
Fund 225
Revenues
4420 Asset Seizure Funds 1,319,603.13 90,578.48 - - - 0.0% 4601 Interest Revenue 5,625 28,580 - - - 0.0% Total Revenues 1,325,228 119,159 - - - 0.0% GRAND TOTAL RESOURCES 1,325,228 119,159 - - - 0.0%

MATERIALS, SUPPLIES & SERVICES
6137 Repair Maint/Equipment - 676 - 10,000 - -100.0% 6235 Travel 3,672 7,666 - 10,000 - -100.0% 6250 Staff Training 76,732 37,861 - 20,000 - -100.0% 6301 Special Department Expenses 1,593 - 226,444 144,024 - -100.0% 6360 Uniforms - 781 - 2,000 - -100.0% 6366 Web Based Service/Subcriptions - - - 4,920 - -100.0% 6399 Other Supplies - - - 500 - -100.0% TOTAL MATERIALS, SUPPLIES & SERVICES 81,996 46,984 226,444 191,444 - -100.0%

CIP & EQUIPMENT
6840 Machinery & Equipment 68,044 96,945 - 30,000 - -100.0% 6842 Vehicles - 24,452 - 5,000 - -100.0% 6850 Building & Facilities 3,876 - - - - 0.0% TOTAL CIP & EQUIPMENT 71,920 121,398 - 35,000 - -100.0% EXPENDITURES GRAND TOTAL 153,916 168,381 226,444 226,444 - -100.0% NET CHANGE IN POSITION 1,171,312 (49,222) (226,444) (226,444) - -100.0% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended
FY25-26
Proposed
39 57

PROPOSED BUDGET Special Revenue Funds
FISCAL YEAR 2025-26 Asset Seizure - DOJ
Fund 221

MATERIALS, SUPPLIES & SERVICES
6137 Repair Maint/Equipment - - - - 20,000 0.0% 6250 Staff Training - - - - 30,000 0.0% 6301 Special Department Expenses - - - - 240,618 0.0% 6360 Uniforms - - - - 20,000 0.0% 6366 Web Based Service/Subcriptions - - - - 10,000 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES - - - - 320,618 0.0%

CIP & EQUIPMENT
6840 Machinery & Equipment - - - - 10,000 0.0% 6842 Vehicles - - - - 10,000 0.0% TOTAL CIP & EQUIPMENT - - - - 20,000 0.0% EXPENDITURES GRAND TOTAL - - - - 340,618 0.0% NET CHANGE IN POSITION - - - - (340,618) 0.0% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended
FY25-26
Proposed
40 58

PROPOSED BUDGET Special Revenue Funds
FISCAL YEAR 2025-26 Asset Seizure - Treasury (0093)
Fund 222

MATERIALS, SUPPLIES & SERVICES
6301 Special Department Expenses - - - - 26,235 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES - - - - 26,235 0.0%

CIP & EQUIPMENT
6840 Machinery & Equipment - - - - - 0.0% TOTAL CIP & EQUIPMENT - - - - - 0.0% EXPENDITURES GRAND TOTAL - - - - 26,235 0.0% NET CHANGE IN POSITION - - - - (26,235) 0.0% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended
FY25-26
Proposed
41 59

PROPOSED BUDGET Special Revenue Funds
FISCAL YEAR 2025-26 Suppl Law Enfrcmnt (0022)
Fund 230
Revenues
4205 State Grants 165,271 186,159 181,000 191,000 191,000 0.0% 4601 Interest Revenue 3,697 7,587 - - - 0.0% Total Revenues 168,968 193,746 181,000 191,000 191,000 0.0% GRAND TOTAL RESOURCES 168,968 193,746 181,000 191,000 191,000 0.0%

TRANSFERS
8010 Transfer Out to GF 153,688.97 186,158.96 181,000.00 191,000.00 428,021.80 124.1% TOTAL TRANSFERS 153,689 186,159 181,000 191,000 428,022 124.1% EXPENDITURES GRAND TOTAL 153,689 186,159 181,000 191,000 428,022 124.1% NET CHANGE IN POSITION 15,279 7,587 - - (237,022) 0.0% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended
FY25-26
Proposed
42 60

PROPOSED BUDGET Special Revenue Funds
FISCAL YEAR 2025-26 Street Lighting Distrct (0028)
Fund 260
Revenues
4501 Street Light Assessments 135,201.22 135,855.68 136,244.00 136,244.00 136,245.00 0.0% Total Revenues 135,201 135,856 136,244 136,244 136,245 0.0%

TRANSFERS IN
7010 Trsf In From GF 417,154.02 413,183.72 143,756.00 143,756.00 61,000.00 -57.6% TOTAL TRANSFERS 417,154 413,184 143,756 143,756 61,000 -57.6% GRAND TOTAL RESOURCES 552,355 549,039 280,000 280,000 197,245 -29.6%

MATERIALS, SUPPLIES & SERVICES
6015 Engineering Services 9,567 10,174 - - - 0.0% 6225 Advertising/Promotional - 1,364 - - - 0.0% 6330 Electricity 542,788 537,502 280,000 280,000 197,245 -29.6% TOTAL MATERIALS, SUPPLIES & SERVICES 552,355 549,039 280,000 280,000 197,245 -29.6% EXPENDITURES GRAND TOTAL 552,355 549,039 280,000 280,000 197,245 -29.6% NET CHANGE IN POSITION - - - - - 0.0% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended
FY25-26
Proposed
43 61

PROPOSED BUDGET Special Revenue Funds
FISCAL YEAR 2025-26 Landscape Maintenance (0029)
Fund 265
Revenues
4520 Landscape Maint Assessments 450,873.28 454,844.16 457,992.00 457,992.00 457,992.00 0.0% Total Revenues 450,873 454,844 457,992 457,992 457,992 0.0% GRAND TOTAL RESOURCES 450,873 454,844 457,992 457,992 457,992 0.0%

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 72,649 71,734 82,900 82,900 3,700 -95.5% 5015 Overtime 10,773 14,293 - - 1,100 0.0% 5020 Leave Accrual Payout 257 - - - - 0.0% 5022 Alternative H&W Payout 533 568 600 - 100 0.0% 5023 Signing Bonus Payout - 3,699 - - - 0.0% 5105 Health Insurance Allocation 18,732 12,670 21,400 - - 0.0% 5110 Life Ins Allocation - 22 100 100 100 0.0% 5115 Dental Ins Allocation 1,273 940 400 - - 0.0% 5120 Optical Ins Allocation 223 205 200 200 100 -50.0% 5125 LTD Ins Allocation - - 400 - - 0.0% 5126 STD Ins Allocation - - 400 - - 0.0% 5135 Medicare 1,260 1,348 1,300 1,300 100 -92.3% 5141 Employers' PARS/ARS 466 602 500 500 100 -80.0% 5145 Employer CalPERS Retire NC 6,219 6,293 7,600 7,600 300 -96.1% 5147 ICMA Defined Contribution Plan - 71 - - - 0.0% 5159 Employee Medical Opt Out Plan 759 820 1,200 1,200 - -100.0% 5160 Emp Bnft/Insurance Premiums - 5 - - - 0.0% 5161 Health Insurance Premiums - 1,924 - 21,400 700 -96.7% 5162 Dental Insurance Premiums - 233 - 400 100 -75.0% 5163 Life Insurance Premiums - (2) - - - 0.0% 5164 Optical Insurance Premiums - (40) - - - 0.0% 5167 LTD Ins Premium - 54 - 400 100 -75.0% 5169 STD Ins Premium - 33 - 400 100 -75.0% 5175 Leave Buyback 1,801 2,069 2,200 2,200 200 -90.9% 5199 Other Employee Benefits - (5) 700 700 100 -85.7% TOTAL SALARIES & BENEFITS 114,945 117,537 119,900 119,300 6,900 -94.2%

MATERIALS, SUPPLIES & SERVICES
6015 Engineering Services 9,567 10,174 12,600 12,600 - -100.0% 6115 Landscaping 72,488 73,975 82,500 82,500 90,025 9.1% 6215 Telephone/Internet 17,165 16,438 13,000 13,000 12,424 -4.4% 6225 Advertising/Promotional 2,780 1,394 - - - 0.0% 6301 Special Department Expenses - - 5,600 5,600 5,000 -10.7% 6330 Electricity 22,815 22,520 18,000 18,000 25,000 38.9% 6335 Water 150,710 259,324 188,400 308,400 301,518 -2.2% TOTAL MATERIALS, SUPPLIES & SERVICES 275,524 383,824 320,100 440,100 433,967 -1.4% EXPENDITURES GRAND TOTAL 390,469 501,361 440,000 559,400 440,867 -21.2% NET CHANGE IN POSITION 60,405 (46,517) 17,992 (101,408) 17,125 -116.9% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended
FY25-26
Proposed
44 62

PROPOSED BUDGET Special Revenue Funds
FISCAL YEAR 2025-26 CDBG Fund (0030)
Fund 270
Revenues
4201 Federal Grants 880,005 469,592 322,998 351,934 498,063 41.5% Total Revenues 880,005 469,592 322,998 351,934 498,063 41.5% GRAND TOTAL RESOURCES 880,005 469,592 322,998 351,934 498,063 41.5%

SALARIES & BENEFITS
5600 Interfund Salaries 90,815.00 89,720.00 89,720.00 89,720.00 88,106.00 -1.8% TOTAL SALARIES & BENEFITS 90,815 89,720 89,720 89,720 88,106 -1.8%

MATERIALS, SUPPLIES & SERVICES
6130 Repair & Maint/Facilities 61 - - - - 0.0% 6301 Special Department Expenses 374 - - - - 0.0% 6401 Community Programs 312,998 353,634 233,278 233,278 229,179 -1.8% TOTAL MATERIALS, SUPPLIES & SERVICES 313,433 353,634 233,278 233,278 229,179 -1.8%

CIP & EQUIPMENT
6740 Infrastructure - Streets (10,602) - - - 180,778 0.0% 6850 Building & Facilities 12,252 - - - - 0.0% TOTAL CIP & EQUIPMENT 1,650 - - - 180,778 0.0% EXPENDITURES GRAND TOTAL 405,898 443,354 322,998 322,998 498,063 54.2% NET CHANGE IN POSITION 474,107 26,238 - 28,936 - -100.0% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended
FY25-26
Proposed
45 63

PROPOSED BUDGET Special Revenue Funds
FISCAL YEAR 2025-26 Misc Grants Fund (0050)
Fund 280
Revenues
4201 Federal Grants 637,818 120,003 - 65,455 - -100.0%
4205 State Grants 32,750 - - 32,296 - -100.0%
4206 State Grants - Prop 68 - - - 1,608,837.00 - -100.0% 4210 County Grants 126,650 - 941,801 1,441,801 - -100.0% 4241 Intergovernmental - OCTA - - - 200,000.00 - -100.0% 4299 Other Intergovernmental Rev 300,000 - - - - 0.0%
4601 Interest Revenue - 11,859 - - - 0.0%
Total Revenues 1,097,218 131,862 941,801 3,348,389 --100.0% GRAND TOTAL RESOURCES 1,097,218 131,862 941,801 3,348,389 --100.0%

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 1 53,280 - - - 0.0%
5005 Salaries/Part-Time 457 142 - - - 0.0%
5015 Overtime 11,682 21,547 - - - 0.0%
5105 Health Insurance Allocation 1,185 - - - - 0.0%
5115 Dental Ins Allocation 155 - - - - 0.0%
5120 Optical Ins Allocation 28 - - - - 0.0%
5135 Medicare 176 1,108 - - - 0.0%
5141 Employers' PARS/ARS 8 5 - - - 0.0%
5145 Employer CalPERS Retire NC 0 11,622 - - - 0.0%
5160 Emp Bnft/Insurance Premiums - 18 - - - 0.0%
5161 Health Insurance Premiums - 9,872 - - - 0.0%
5162 Dental Insurance Premiums - 639 - - - 0.0%
5164 Optical Insurance Premiums - 114 - - - 0.0%
TOTAL SALARIES & BENEFITS 13,691 98,348 - - - 0.0%

MATERIALS, SUPPLIES & SERVICES
6017 Special Studies 52,969 46,762 - 50,269 - -100.0%
6136 Software Maintenance 12,515 - - - - 0.0%
6225 Advertising/Promotional 271 - - - - 0.0%
6235 Travel - 2,724 - - - 0.0%
6250 Staff Training - 1,880 - 65,455 - -100.0%
6255 Dues & Memberships - 200 - - - 0.0%
6301 Special Department Expenses 281,303 15,221 - 9,390 - -100.0% 6355 Small Furniture & Fixture - 207 - - - 0.0%
6399 Other Supplies 1,566 - - - - 0.0%
6401 Community Programs 7,138 - - 39,500 - -100.0%
6845 Office Equipment 2,832 - - - - 0.0%
TOTAL MATERIALS, SUPPLIES & SERVICES 358,593 66,994 - 164,614 - -100.0%

CIP & EQUIPMENT
6364 Computer Hardware 578 - - - - 0.0%
6740 Infrastructure - Streets 151,478 35,296 557,000 585,360 - -100.0% 6741 Infrastructure - Traffic 69,357.81 27,028.97 377,801.00 377,801.00 - -100.0% 6760 Infrastructure - Parks 287,240 260,629 - 1,244,806 - -100.0% 6840 Machinery & Equipment 5,104 41,310 - 167,528 - -100.0% 6842 Vehicles - - 7,000 7,000 - -100.0%
6850 Building & Facilities 62,500 - - 500,000 - -100.0% TOTAL CIP & EQUIPMENT 576,257 364,263 941,801 2,882,495 - -100.0% EXPENDITURES GRAND TOTAL 948,542 529,605 941,801 3,047,109 - -100.0% NET CHANGE IN POSITION 148,677 (397,743) - 301,280 - -100.0% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended
FY25-26
Proposed
46 64

PROPOSED BUDGET Special Revenue Funds
FISCAL YEAR 2025-26 Housing Successor Agncy (0053)
Fund 207
Revenues
4603 Interest Revenue (GASB)334 262 - - - 0.0% 4710 Reimbursements/Other Revenue 102,411 10,367 - - - 0.0% 4711 Lease Revenue - 425 - - - 0.0% 4754 Lease Revenue (GASB)(186) 3,414 - - - 0.0% 4799 Other Contributions & Donatn - 1.00 - - - 0.0% Total Revenues 102,559 14,468 - - - 0.0% GRAND TOTAL RESOURCES 102,559 14,468 - - - 0.0%

CIP & EQUIPMENT
6720 Buildings 19,258.00 - - - - 0.0% TOTAL CIP & EQUIPMENT 19,258 - - - - 0.0% EXPENDITURES GRAND TOTAL 19,258 - - - - 0.0% NET CHANGE IN POSITION 83,301 14,468 - - - 0.0% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended
FY25-26
Proposed
47 65

PROPOSED BUDGET Special Revenue Funds
FISCAL YEAR 2025-26 Sccssr Agncy Ret Oblg (0054)
Fund 208
Revenues
4602 Fiscal Agent Interest Revenue 13,696 17,449 - - - 0.0% 4710 Reimbursements/Other Revenue 1,993,187 1,415,353 1,491,050 1,491,050 1,469,174 -1.5% Total Revenues 2,006,883 1,432,802 1,491,050 1,491,050 1,469,174 -1.5% GRAND TOTAL RESOURCES 2,006,883 1,432,802 1,491,050 1,491,050 1,469,174 -1.5%

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 71,819 66,826 - - - 0.0% 5015 Overtime 2 1 - - - 0.0% 5020 Leave Accrual Payout 1,341 112 - - - 0.0% 5022 Alternative H&W Payout 285 341 - - - 0.0% 5023 Signing Bonus Payout 407 2,975 - - - 0.0% 5105 Health Insurance Allocation 10,060 5,864 - - - 0.0% 5110 Life Ins Allocation - 29 - - - 0.0% 5115 Dental Ins Allocation 472 291 - - - 0.0% 5120 Optical Ins Allocation 124 105 - - - 0.0% 5135 Medicare 1,110 1,065 - - - 0.0% 5141 Employers' PARS/ARS 1,486 1,771 - - - 0.0% 5145 Employer CalPERS Retire NC 5,869 5,823 - - - 0.0% 5147 ICMA Defined Contribution Plan - 243 - - - 0.0% 5159 Employee Medical Opt Out Plan 111 70 - - - 0.0% 5160 Emp Bnft/Insurance Premiums - 3 - - - 0.0% 5161 Health Insurance Premiums - 2,106 - - - 0.0% 5162 Dental Insurance Premiums - 107 - - - 0.0% 5163 Life Insurance Premiums - (7) - - - 0.0% 5164 Optical Insurance Premiums - (26) - - - 0.0% 5167 LTD Ins Premium - 80 - - - 0.0% 5169 STD Ins Premium - 47 - - - 0.0% 5170 Sick Leave Buyback 89 - - - - 0.0% 5175 Leave Buyback 2,706 2,994 - - - 0.0% 5199 Other Employee Benefits - (3) - - - 0.0% TOTAL SALARIES & BENEFITS 95,879 90,817 - - - 0.0%

MATERIALS, SUPPLIES & SERVICES
6005 Legal Services 73 - - - - 0.0% 6030 Trustee Fees 3,750 2,500 3,500 3,500 2,500 -28.6% 6099 Professional Services 2,470 2,656 - - - 0.0% 6893 Gain/Loss on Refunding (325,839) - - - - 0.0% 6905 Principal/Bonds/COP's/Leases - - 720,000 720,000 750,000 4.2% 6915 Interest/Bonds/COP's/Leases 348,490 326,904 315,619 315,619 288,188 -8.7% 6935 Lease Expenditure 96,031 31,714 401,931 401,931 407,051 1.3% TOTAL MATERIALS, SUPPLIES & SERVICES 124,975 363,774 1,441,050 1,441,050 1,447,738 0.5%

TRANSFERS
8010 Transfer Out to GF - - 50,000.00 50,000.00 25,000.00 -50.0% TOTAL TRANSFERS - - 50,000 50,000 25,000 -50.0% EXPENDITURES GRAND TOTAL 220,854 454,592 1,491,050 1,491,050 1,472,738 -1.2% NET CHANGE IN POSITION 1,786,028 978,211 - - (3,564) 0.0% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended
FY25-26
Proposed
48 66

PROPOSED BUDGET Special Revenue Funds
FISCAL YEAR 2025-26 Public Safety CFD (0055)
Fund 261
Revenues
4505 CFD Assessments 85,336.10 187,748.89 - - 210,000.00 0.0% 4601 Interest Revenue 1,286 5,156 - - - 0.0% Total Revenues 86,622 192,905 - - 210,000 0.0% GRAND TOTAL RESOURCES 86,622 192,905 - - 210,000 0.0%

MATERIALS, SUPPLIES & SERVICES
6165 Vehicle Rental - - - - 100,000 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES - - - - 100,000 0.0%

CIP & EQUIPMENT
6850 Building & Facilities - - 142,875 142,875 - -100.0% TOTAL CIP & EQUIPMENT - - 142,875 142,875 - -100.0% EXPENDITURES GRAND TOTAL - - 142,875 142,875 100,000 -30.0% NET CHANGE IN POSITION 86,622 192,905 (142,875) (142,875) 110,000 -177.0% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended
FY25-26
Proposed
49 67

PROPOSED BUDGET Special Revenue Funds
FISCAL YEAR 2025-26 PEG Fund (0058)
Fund 211
Revenues
4321 PEG Cable Fees 64,372.31 90,259.95 100,000.00 100,000.00 75,000.00 -25.0% 4601 Interest Revenue 161 1,400 - - - 0.0% Total Revenues 64,533 91,660 100,000 100,000 75,000 -25.0% GRAND TOTAL RESOURCES 64,533 91,660 100,000 100,000 75,000 -25.0%

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services 4,950 1,400 - - - 0.0% 6130 Repair & Maint/Facilities 329 - - - - 0.0% 6136 Software Maintenance 7,200 - - - - 0.0% 6225 Advertising/Promotional - 1,998 - - - 0.0% 6290 Dept. Contract Services 3,472 31,817 30,000 30,000 - -100.0% 6301 Special Department Expenses - 1,201 - - - 0.0% 6366 Web Based Service/Subcriptions 216 222 1,000 1,000 - -100.0% 6399 Other Supplies 1,627 - 3,000 3,000 - -100.0% 6845 Office Equipment 5,424 - - - - 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES 23,218 36,637 34,000 34,000 - -100.0%

CIP & EQUIPMENT
6840 Machinery & Equipment - 10,430 - - - 0.0% 6850 Building & Facilities - - 69,000 69,000 - -100.0% TOTAL CIP & EQUIPMENT - 10,430 69,000 69,000 - -100.0% EXPENDITURES GRAND TOTAL 23,218 47,067 103,000 103,000 - -100.0% NET CHANGE IN POSITION 41,315 44,592 (3,000) (3,000) 75,000 -2600.0% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended
FY25-26
Proposed
50 68

PROPOSED BUDGET Special Revenue Funds
FISCAL YEAR 2025-26 State Gas Tax - RMRA (0060)
Fund 209
Revenues
4085 Rd Maint RehabAcct(RMRA)(2031)1,156,314.84 1,354,998.35 1,343,778.00 1,343,778.00 1,370,242.00 2.0% 4601 Interest Revenue 8,840 15,100 - - - 0.0% Total Revenues 1,165,155 1,370,099 1,343,778 1,343,778 1,370,242 2.0% GRAND TOTAL RESOURCES 1,165,155 1,370,099 1,343,778 1,343,778 1,370,242 2.0%

CIP & EQUIPMENT
6740 Infrastructure - Streets 1,506,984 1,236,553 1,497,000 1,772,397 1,459,900 -17.6% 6741 Infrastructure - Traffic - - 100,000.00 100,000.00 - -100.0% TOTAL CIP & EQUIPMENT 1,506,984 1,236,553 1,597,000 1,872,397 1,459,900 -22.0% EXPENDITURES GRAND TOTAL 1,506,984 1,236,553 1,597,000 1,872,397 1,459,900 -22.0% NET CHANGE IN POSITION (341,829) 133,546 (253,222) (528,619) (89,658) -83.0% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended
FY25-26
Proposed
51 69

PROPOSED BUDGET Special Revenue Funds
FISCAL YEAR 2025-26 NOC-Public Safety Grant(0061)
Fund 228
Revenues
4205 State Grants - 54,540 - 239,000 - -100.0% 4601 Interest Revenue 1,554 368 - - - 0.0% Total Revenues 1,554 54,908 - 239,000 - -100.0% GRAND TOTAL RESOURCES 1,554 54,908 - 239,000 - -100.0%

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 120,444 24,453 - 239,000 70,600 -70.5% 5015 Overtime 18,124 828 - - - 0.0% 5020 Leave Accrual Payout 2,229 - - - - 0.0% 5022 Alternative H&W Payout 250 - - - 700 0.0% 5023 Signing Bonus Payout 4,881 - - - - 0.0% 5099 Other Salaries & Wages - 4 - - - 0.0% 5105 Health Insurance Allocation 23,082 57 - - - 0.0% 5110 Life Ins Allocation - 4 - - 100 0.0% 5115 Dental Ins Allocation 1,078 1 - - - 0.0% 5120 Optical Ins Allocation 271 41 - - 200 0.0% 5135 Medicare 2,115 335 - - 600 0.0% 5145 Employer CalPERS Retire NC 28,152 5,968 - - 19,400 0.0% 5160 Emp Bnft/Insurance Premiums - 3 - - - 0.0% 5161 Health Insurance Premiums - 3,451 - - 11,900 0.0% 5162 Dental Insurance Premiums - 225 - - 800 0.0% 5164 Optical Insurance Premiums - (40) - - - 0.0% 5167 LTD Ins Premium - 70 - - 300 0.0% 5169 STD Ins Premium - 43 - - 200 0.0% 5199 Other Employee Benefits - (3) - - 100 0.0% TOTAL SALARIES & BENEFITS 200,626 35,438 - 239,000 104,900 -56.1% EXPENDITURES GRAND TOTAL 200,626 35,438 - 239,000 104,900 -56.1% NET CHANGE IN POSITION (199,072) 19,470 - - (104,900) 0.0% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended
FY25-26
Proposed
52 70

PROPOSED BUDGET Special Revenue Funds
FISCAL YEAR 2025-26 Parks & Rec Impact Fees (0063)
Fund 236
Revenues
4306 Development Impact Fees 261,354.36 55,888.49 - 247,695.43 - -100.0% 4601 Interest Revenue 20,841 20,404 - - - 0.0% Total Revenues 282,195 76,292 - 247,695 - -100.0% GRAND TOTAL RESOURCES 282,195 76,292 - 247,695 - -100.0%

CIP & EQUIPMENT
6185 Construction Services 183,140.24 - - - - 0.0% 6720 Buildings - 1,308,774.34 - - - 0.0% 6760 Infrastructure - Parks 2,507 91,363 168,000 365,777 565,000 54.5% 6840 Machinery & Equipment - - - - 60,000 0.0% TOTAL CIP & EQUIPMENT 185,648 1,400,137 168,000 365,777 625,000 70.9% EXPENDITURES GRAND TOTAL 185,648 1,400,137 168,000 365,777 625,000 70.9% NET CHANGE IN POSITION 96,547 (1,323,845) (168,000) (118,082) (625,000) 429.3% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended
FY25-26
Proposed
53 71

PROPOSED BUDGET Special Revenue Funds
FISCAL YEAR 2025-26 City Traffic Impct Fees (0065)
Fund 238
Revenues
4306 Development Impact Fees 174,970.74 59,970.10 - 151,427.55 - -100.0% 4601 Interest Revenue 2,197 4,788 - - - 0.0% Total Revenues 177,167 64,758 - 151,428 - -100.0% GRAND TOTAL RESOURCES 177,167 64,758 - 151,428 - -100.0%

CIP & EQUIPMENT
6741 Infrastructure - Traffic 136,459.57 65,402.94 10,000.00 170,000.00 154,848.00 -8.9% 6770 Infrastructure - Major Studies - 10,000 - 25,000 - -100.0% TOTAL CIP & EQUIPMENT 136,460 75,403 10,000 195,000 154,848 -20.6% EXPENDITURES GRAND TOTAL 136,460 75,403 10,000 195,000 154,848 -20.6% NET CHANGE IN POSITION 40,708 (10,645) (10,000) (43,572) (154,848) 255.4% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended
FY25-26
Proposed
54 72

PROPOSED BUDGET Special Revenue Funds
FISCAL YEAR 2025-26 CW Stormdr Impact Fee (0066)
Fund 239
Revenues
4306 Development Impact Fees 16,926.02 2,542.88 - 7,607.06 - -100.0% 4601 Interest Revenue 161 589 - - - 0.0% Total Revenues 17,087 3,132 - 7,607 - -100.0% GRAND TOTAL RESOURCES 17,087 3,132 - 7,607 - -100.0%

CIP & EQUIPMENT
6740 Infrastructure - Streets - - 25,000 25,000 - -100.0% TOTAL CIP & EQUIPMENT - - 25,000 25,000 - -100.0% EXPENDITURES GRAND TOTAL - - 25,000 25,000 - -100.0% NET CHANGE IN POSITION 17,087 3,132 (25,000) (17,393) - -100.0% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended
FY25-26
Proposed
55 73

PROPOSED BUDGET Special Revenue Funds
FISCAL YEAR 2025-26 City Pub Sfty Impct Fee (0067)
Fund 242
Revenues
4306 Development Impact Fees 105,256.73 30,264.83 - 91,205.96 - -100.0% 4601 Interest Revenue 1,768 2,357 - - - 0.0% Total Revenues 107,025 32,622 - 91,206 - -100.0% GRAND TOTAL RESOURCES 107,025 32,622 - 91,206 - -100.0%

MATERIALS, SUPPLIES & SERVICES
6130 Repair & Maint/Facilities - - - - 60,390 0.0% 6136 Software Maintenance 1,444 1,575 - - - 0.0% 6350 Small Tools/Equipment 51,772 - - - - 0.0% 6399 Other Supplies 59 - 103,500 103,500 - -100.0% TOTAL MATERIALS, SUPPLIES & SERVICES 53,275 1,575 103,500 103,500 60,390 -41.7%

CIP & EQUIPMENT
6850 Building & Facilities 84,605 36,367 40,000 78,633 - -100.0% TOTAL CIP & EQUIPMENT 84,605 36,367 40,000 78,633 120,000 52.6% EXPENDITURES GRAND TOTAL 137,880 37,942 143,500 182,133 180,390 -1.0% NET CHANGE IN POSITION (30,856) (5,320) (143,500) (90,927) (180,390) 98.4% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended
FY25-26
Proposed
56 74

PROPOSED BUDGET Special Revenue Funds
FISCAL YEAR 2025-26 CW Aford House ImpactFee(0068)
Fund 244
Revenues
4306 Development Impact Fees 478,632.60 93,128.40 - 549,792.78 - -100.0% 4601 Interest Revenue 22,448 26,002 - - - 0.0% Total Revenues 501,080 119,131 - 549,793 - -100.0% GRAND TOTAL RESOURCES 501,080 119,131 - 549,793 - -100.0%

MATERIALS, SUPPLIES & SERVICES
6001 Management Consulting Servics - - - - 283,256 0.0% 6099 Professional Services 9,694 94,246 - 20,000 120,000 500.0% TOTAL MATERIALS, SUPPLIES & SERVICES 9,694 94,246 - 20,000 403,256 1916.3%

CIP & EQUIPMENT
6830 Land Acquisition 917,099.97 (295.41) - - - 0.0% 6850 Building & Facilities - - 75,000 55,000 - -100.0% TOTAL CIP & EQUIPMENT 917,100 (295) 75,000 55,000 - -100.0% EXPENDITURES GRAND TOTAL 926,794 93,950 75,000 75,000 403,256 437.7% NET CHANGE IN POSITION (425,714) 25,180 (75,000) 474,793 (403,256) -184.9% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended
FY25-26
Proposed
57 75

PROPOSED BUDGET Special Revenue Funds
FISCAL YEAR 2025-26 City Quimby In Lieu Fee (0069)
Fund 243
Revenues
4306 Development Impact Fees 372,994.20 75,589.65 - 371,061.11 - -100.0% 4601 Interest Revenue 14,090 17,899 - - - 0.0% 4710 Reimbursements/Other Revenue - 2,785 - - - 0.0% Total Revenues 387,084 96,274 - 371,061 - -100.0% GRAND TOTAL RESOURCES 387,084 96,274 - 371,061 - -100.0%

CIP & EQUIPMENT
6741 Infrastructure - Traffic 17,339.45 5,697.25 37,200.00 37,200.00 - -100.0% 6760 Infrastructure - Parks 41,522 878,984 56,250 355,678 - -100.0% TOTAL CIP & EQUIPMENT 58,861 884,682 93,450 392,878 - -100.0% EXPENDITURES GRAND TOTAL 58,861 884,682 93,450 392,878 - -100.0% NET CHANGE IN POSITION 328,223 (788,407) (93,450) (21,817) - -100.0% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended
FY25-26
Proposed
58 76

PROPOSED BUDGET Special Revenue Funds
FISCAL YEAR 2025-26 TOD Traffic Impact Fees (0070)
Fund 246
Revenues
4601 Interest Revenue 9,054 14,806 - - - 0.0% Total Revenues 9,054 14,806 - - - 0.0% GRAND TOTAL RESOURCES 9,054 14,806 - - - 0.0%

CIP & EQUIPMENT
6185 Construction Services 2,805.00 - - - - 0.0% 6740 Infrastructure - Streets - 190,579 - 95,000 - -100.0% 6741 Infrastructure - Traffic 5,673.48 752.82 - 217,833.70 - -100.0% 6770 Infrastructure - Major Studies 12,633 5,600 - 1,767 - -100.0% TOTAL CIP & EQUIPMENT 21,111 196,932 - 314,601 - -100.0% EXPENDITURES GRAND TOTAL 21,111 196,932 - 314,601 - -100.0% NET CHANGE IN POSITION (12,057) (182,126) - (314,601) - -100.0% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended
FY25-26
Proposed
59 77

PROPOSED BUDGET Special Revenue Funds
FISCAL YEAR 2025-26 TOD Sewer Impact Fees (0071)
Fund 247
Revenues
4601 Interest Revenue 16,662 2,062 - - - 0.0% Total Revenues 16,662 2,062 - - - 0.0% GRAND TOTAL RESOURCES 16,662 2,062 - - - 0.0%

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services - - 10,000 10,000 - -100.0% TOTAL MATERIALS, SUPPLIES & SERVICES - - 10,000 10,000 - -100.0%

CIP & EQUIPMENT
6740 Infrastructure - Streets - 250,000 - - - 0.0% 6750 Infrastructure - Sewer 1,277,037 182,451 - 125,971 - -100.0% TOTAL CIP & EQUIPMENT 1,277,037 432,451 - 125,971 - -100.0% EXPENDITURES GRAND TOTAL 1,277,037 432,451 10,000 135,971 - -100.0% NET CHANGE IN POSITION (1,260,375) (430,388) (10,000) (135,971) - -100.0% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended
FY25-26
Proposed
60 78

PROPOSED BUDGET Special Revenue Funds
FISCAL YEAR 2025-26 TOD Strscape Impct Fee (0072)
Fund 248
Revenues
4601 Interest Revenue 15,376 22,393 - - - 0.0% Total Revenues 15,376 22,393 - - - 0.0% GRAND TOTAL RESOURCES 15,376 22,393 - - - 0.0%

CIP & EQUIPMENT
6740 Infrastructure - Streets - - 185,300 185,300 - -100.0% 6741 Infrastructure - Traffic 188,000.00 - - - - 0.0% 6770 Infrastructure - Major Studies 10,838 5,600 - 1,764 - -100.0% TOTAL CIP & EQUIPMENT 198,838 5,600 185,300 187,064 - -100.0% EXPENDITURES GRAND TOTAL 198,838 5,600 185,300 187,064 - -100.0% NET CHANGE IN POSITION (183,462) 16,793 (185,300) (187,064) - -100.0% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended
FY25-26
Proposed
61 79

PROPOSED BUDGET Special Revenue Funds
FISCAL YEAR 2025-26 Gen Plan Update Fees (0074)
Fund 233
Revenues
4169 Waived Banner Permit Fees (860) - - - - 0.0% 4198 City Projct Permits Contra-Rev - (47,300) - - - 0.0% 4210 County Grants 33,350 - - - - 0.0% 4302 General Plan Update Fee 244,016 248,760 - - - 0.0% 4601 Interest Revenue 12,644 25,045 - - - 0.0% Total Revenues 289,150 226,505 - - - 0.0% GRAND TOTAL RESOURCES 289,150 226,505 - - - 0.0%

MATERIALS, SUPPLIES & SERVICES
6017 Special Studies 16,743 80,797 - 177,012 - -100.0% 6099 Professional Services 3,945 86,996 - - 200,000 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES 20,688 167,792 - 177,012 200,000 13.0%

CIP & EQUIPMENT
6770 Infrastructure - Major Studies - - 325,000 475,000 - -100.0% TOTAL CIP & EQUIPMENT - - 325,000 475,000 - -100.0% EXPENDITURES GRAND TOTAL 20,688 167,792 325,000 652,012 200,000 -69.3% NET CHANGE IN POSITION 268,462 58,712 (325,000) (652,012) (200,000) -69.3% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended
FY25-26
Proposed
62 80

PROPOSED BUDGET Special Revenue Funds
FISCAL YEAR 2025-26 Technology Impact Fees (0075)
Fund 234
Revenues
4169 Waived Banner Permit Fees (65) - - - - 0.0% 4198 City Projct Permits Contra-Rev - (27,650) - - - 0.0% 4303 Technology Fee 129,598.00 128,800.53 - - 130,000.00 0.0% 4601 Interest Revenue 6,000 12,522 - - - 0.0% Total Revenues 135,534 113,673 - - 130,000 0.0% GRAND TOTAL RESOURCES 135,534 113,673 - - 130,000 0.0%

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services - - 100,000 100,000 - -100.0% 6136 Software Maintenance - 10,002 - - - 0.0% 6366 Web Based Service/Subcriptions - 50,990 189,034 189,034 135,000 -28.6% TOTAL MATERIALS, SUPPLIES & SERVICES - 60,992 289,034 289,034 135,000 -53.3%

CIP & EQUIPMENT
6364 Computer Hardware 43,334 - - - 40,000 0.0% 6780 Infrastructure- Network/Server - - - - 40,000.00 0.0% 6840 Machinery & Equipment - - - 71,385 75,000 5.1% TOTAL CIP & EQUIPMENT 43,334 - - 71,385 155,000 117.1% EXPENDITURES GRAND TOTAL 43,334 60,992 289,034 360,419 290,000 -19.5% NET CHANGE IN POSITION 92,200 52,681 (289,034) (360,419) (160,000) -55.6% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended
FY25-26
Proposed
63 81

PROPOSED BUDGET Special Revenue Funds
FISCAL YEAR 2025-26 Explorer Grant NOC (0076)
Fund 227
Revenues
4601 Interest Revenue 1,982 2,873 - - - 0.0% Total Revenues 1,982 2,873 - - - 0.0% GRAND TOTAL RESOURCES 1,982 2,873 - - - 0.0%

SALARIES & BENEFITS
5015 Overtime 13,242 6,127 - - - 0.0% 5105 Health Insurance Allocation 1,120 670 - - - 0.0% 5115 Dental Ins Allocation 51 36 - - - 0.0% 5120 Optical Ins Allocation 11 8 - - - 0.0% 5135 Medicare 173 89 - - - 0.0% TOTAL SALARIES & BENEFITS 14,597 6,930 - - - 0.0%

MATERIALS, SUPPLIES & SERVICES
6235 Travel - 1,583 - 3,000 - -100.0% 6245 Meetings & Conferences - 2,013 - - - 0.0% 6250 Staff Training 600 2,544 - - - 0.0% 6301 Special Department Expenses 610 685 - 5,000 - -100.0% 6315 Office Supplies - 115 - - - 0.0% 6360 Uniforms 270 10,691 99,000 91,000 - -100.0% 6399 Other Supplies - 1,859 - - - 0.0% 6401 Community Programs - 457 - - - 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES 1,480 19,946 99,000 99,000 - -100.0% EXPENDITURES GRAND TOTAL 16,078 26,876 99,000 99,000 - -100.0% NET CHANGE IN POSITION (14,095) (24,003) (99,000) (99,000) - -100.0% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended
FY25-26
Proposed
64 82

PROPOSED BUDGET Special Revenue Funds
FISCAL YEAR 2025-26 Placentia Reg Nav Cent(0078)
Fund 231
Revenues
4093 County Contribution 625,000.00 625,000.00 625,000.00 625,000.00 625,000.00 0.0% 4095 NSPA Cities Operating Contrib 1,009,084.16 662,052.98 1,783,600.00 3,165,236.02 2,043,085.00 -35.5% 4097 SB2 Construction Funds 29,845.40 - - - - 0.0% 4212 SB2 Direct Funds to City - - 500,000.00 500,000.00 500,000.00 0.0% 4213 SB2 Direct to City - Admin - - 25,000.00 25,000.00 25,000.00 0.0% Total Revenues 1,663,930 1,287,053 2,933,600 4,315,236 3,193,085 -26.0% GRAND TOTAL RESOURCES 1,663,930 1,287,053 2,933,600 4,315,236 3,193,085 -26.0%

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 21,047 107,972 107,000 107,000 120,000 12.1% 5015 Overtime (932) 3,094 - - - 0.0% 5020 Leave Accrual Payout 40 - - - - 0.0% 5022 Alternative H&W Payout - 250 800 - 800 0.0% 5023 Signing Bonus Payout - 4,561 - - - 0.0% 5099 Other Salaries & Wages - 3 - - - 0.0% 5105 Health Insurance Allocation 3,436 14,617 20,500 - - 0.0% 5110 Life Ins Allocation - 24 200 200 200 0.0% 5115 Dental Ins Allocation 55 531 500 - - 0.0% 5120 Optical Ins Allocation 30 236 300 300 300 0.0% 5125 LTD Ins Allocation - - 500 - - 0.0% 5126 STD Ins Allocation - - 400 - - 0.0% 5135 Medicare 294 1,679 1,600 1,600 900 -43.8% 5145 Employer CalPERS Retire NC 1,745 20,966 20,300 20,300 23,300 14.8% 5160 Emp Bnft/Insurance Premiums - 7 - - - 0.0% 5161 Health Insurance Premiums - 5,908 - 20,500 20,500 0.0% 5162 Dental Insurance Premiums - 272 - 500 1,000 100.0% 5164 Optical Insurance Premiums - (66) - - - 0.0% 5167 LTD Ins Premium - 121 - 500 500 0.0% 5169 STD Ins Premium - 74 - 400 300 -25.0% 5175 Leave Buyback - - 2,200 2,200 2,400 9.1% 5199 Other Employee Benefits - (7) 800 800 100 -87.5% 5600 Interfund Salaries 24,320.00 - - - - 0.0% TOTAL SALARIES & BENEFITS 50,035 160,241 155,100 154,300 170,300 10.4%

MATERIALS, SUPPLIES & SERVICES
6127 Alarm Monitoring 285 - 3,500 3,500 5,000 42.9% 6215 Telephone/Internet 1,081 - 2,500 2,500 3,600 44.0% 6230 Printing & Binding - 39 - - - 0.0% 6245 Meetings & Conferences - 299 - - 1,000 0.0% 6290 Dept. Contract Services 1,797,904 1,648,000 2,200,000 3,531,636 2,380,000 -32.6% 6312 SB2 Allocations to NSPA - Oper 177,859.00 255,426.00 500,000.00 500,000.00 500,000.00 0.0% 6315 Office Supplies - 145 - - - 0.0% 6330 Electricity - 1,369 - - - 0.0% 6360 Uniforms - 44 - - - 0.0% 6401 Community Programs - 82 - - - 0.0% 6935 Lease Expenditure 18,000 22,500 22,500 22,500 31,185 38.6% 6999 Other Expenditure 45,946 38,344 50,000 100,000 100,000 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES 2,041,075 1,966,247 2,778,500 4,160,136 3,020,785 -27.4%

CIP & EQUIPMENT
6899 Other Capital Outlay - 153,300.00 - - - 0.0% TOTAL CIP & EQUIPMENT - 153,300 - - - 0.0% EXPENDITURES GRAND TOTAL 2,091,110 2,279,788 2,933,600 4,314,436 3,191,085 -26.0% NET CHANGE IN POSITION (427,181) (992,735) - 800 2,000 150.0% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended
FY25-26
Proposed
65 83

PROPOSED BUDGET Special Revenue Funds
FISCAL YEAR 2025-26 TOD District CFD (0080)
Fund 249
Revenues
4505 CFD Assessments - 31,355.85 95,900.00 95,900.00 95,900.00 0.0% Total Revenues - 31,356 95,900 95,900 95,900 0.0% GRAND TOTAL RESOURCES - 31,356 95,900 95,900 95,900 0.0%

MATERIALS, SUPPLIES & SERVICES
6115 Landscaping - 2,441 10,000 10,000 10,000 0.0% 6120 R & M/Sewer & Storm Drain - - 7,500.00 7,500.00 7,500.00 0.0% 6130 Repair & Maint/Facilities - - 5,000 5,000 15,000 200.0% 6133 R & M/Sewers/Storm Drains - - 10,000 10,000 10,000 0.0% 6301 Special Department Expenses - 4,660 10,000 10,000 - -100.0% 6330 Electricity 844 1,339 1,200 1,200 1,200 0.0% 6335 Water - - 6,500 6,500 6,500 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES 844 8,440 50,200 50,200 50,200 0.0% EXPENDITURES GRAND TOTAL 844 8,440 50,200 50,200 50,200 0.0% NET CHANGE IN POSITION (844) 22,915 45,700 45,700 45,700 0.0% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended
FY25-26
Proposed
66 84

PROPOSED BUDGET Special Revenue Funds
FISCAL YEAR 2025-26 CalRecycle Grant (0083)
Fund 282
Revenues
4205 State Grants 72,869 144,054 144,054 144,054 - -100.0% 4601 Interest Revenue 804 516 - - - 0.0% 4999 Other Financing Sources 55,000 - - - - 0.0% Total Revenues 128,672 144,570 144,054 144,054 - -100.0% GRAND TOTAL RESOURCES 128,672 144,570 144,054 144,054 - -100.0%

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services - - 40,000 40,000 18,774 -53.1% 6130 Repair & Maint/Facilities - 88 - - - 0.0% 6299 Other Purchased Services - - 84,889 84,889 75,257 -11.3% 6301 Special Department Expenses 7,179 3,950 2,650 2,650 2,649 0.0% 6499 Other Program Expenditures 9,689.63 6,627.37 4,154.00 4,154.00 5,000.00 20.4% 6908 Subscription Principal (GASB)55,000 - - - - 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES 71,869 10,665 131,693 131,693 101,680 -22.8%

CIP & EQUIPMENT
6367 Laptops/Tablets 56,000 - - - - 0.0% TOTAL CIP & EQUIPMENT 56,000 - - - - 0.0% EXPENDITURES GRAND TOTAL 127,869 10,665 131,693 131,693 101,680 -22.8% NET CHANGE IN POSITION 804 133,904 12,361 12,361 (101,680) -922.6% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended
FY25-26
Proposed
67 85

PROPOSED BUDGET Special Revenue Funds
FISCAL YEAR 2025-26 County Annexation (0084)
Fund 283
Revenues
4299 Other Intergovernmental Rev 1,500,000 - - - - 0.0% 4601 Interest Revenue 14,304 17,458 - - - 0.0% Total Revenues 1,514,304 17,458 - - - 0.0% GRAND TOTAL RESOURCES 1,514,304 17,458 - - - 0.0%

CIP & EQUIPMENT
6740 Infrastructure - Streets 406 81,618 - - - 0.0% TOTAL CIP & EQUIPMENT 406 81,618 - - - 0.0% EXPENDITURES GRAND TOTAL 406 81,618 - - - 0.0% NET CHANGE IN POSITION 1,513,898 (64,160) - - - 0.0% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended
FY25-26
Proposed
68 86

PROPOSED BUDGET Special Revenue Funds
FISCAL YEAR 2025-26 EIFD (0086)
Fund 285
Revenues
4001 Current Year-Secured 70,348 54,153 70,000 70,000 - -100.0% 4601 Interest Revenue 107 1,252 - - - 0.0%
4985 Bond Proceeds - - 9,000,000 9,000,000 - -100.0%
Total Revenues 70,456 55,405 9,070,000 9,070,000 --100.0% GRAND TOTAL RESOURCES 70,456 55,405 9,070,000 9,070,000 --100.0%

MATERIALS, SUPPLIES & SERVICES
6226 Public Notice - 3,136.97 5,000.00 5,000.00 - -100.0% 6295 City Admin Services - 25,007 5,000 5,000 - -100.0% 6905 Principal/Bonds/COP's/Leases - - 250,000 250,000 - -100.0% TOTAL MATERIALS, SUPPLIES & SERVICES - 28,144 260,000 260,000 - -100.0%

CIP & EQUIPMENT
6740 Infrastructure - Streets - - 10,000,000 10,000,000 - -100.0% TOTAL CIP & EQUIPMENT - - 10,000,000 10,000,000 - -100.0% EXPENDITURES GRAND TOTAL - 28,144 10,260,000 10,260,000 - -100.0% NET CHANGE IN POSITION 70,456 27,261 (1,190,000) (1,190,000) - -100.0% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended
FY25-26
Proposed
69 87

PROPOSED BUDGET Special Revenue Funds
FISCAL YEAR 2025-26 Fire Impact Fee (0089)
Fund 287
Revenues
4306 Development Impact Fees - 20,729.93 - 21,901.80 - -100.0% 4601 Interest Revenue - 295 - - - 0.0% Total Revenues - 21,025 - 21,902 - -100.0% GRAND TOTAL RESOURCES - 21,025 - 21,902 - -100.0%

MATERIALS, SUPPLIES & SERVICES
6361 Personal Protection Equipment - - 6,000 6,000 - -100.0% TOTAL MATERIALS, SUPPLIES & SERVICES - - 6,000 6,000 - -100.0% EXPENDITURES GRAND TOTAL - - 6,000 6,000 - -100.0% NET CHANGE IN POSITION - 21,025 (6,000) 15,902 - -100.0% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended
FY25-26
Proposed
70 88

Debt Service Fund Budget
FISCAL YEAR 2025-26

DEBT SERVICE FUND
71 89

PROPOSED BUDGET Debt Service
FISCAL YEAR 2025-26 Gas Tax Debt Fund (0052)
Fund 206
Revenues
4601 Interest Revenue 1,500 368 - - - 0.0% Total Revenues 1,500 368 - - - 0.0%

TRANSFERS IN
7017 Transfer In From Gas Tax 404,450.00 403,750.00 407,750.00 407,750.00 403,300.00 -1.1% TOTAL TRANSFERS 404,450 403,750 407,750 407,750 403,300 -1.1% GRAND TOTAL RESOURCES 405,950 404,118 407,750 407,750 403,300 -1.1%

MATERIALS, SUPPLIES & SERVICES
6030 Trustee Fees - - 3,250 3,250 - -100.0% 6905 Principal/Bonds/COP's/Leases 353,000 358,000 368,000 368,000 373,000 1.4% 6915 Interest/Bonds/COP's/Leases 48,106 42,265 36,500 36,500 30,300 -17.0% TOTAL MATERIALS, SUPPLIES & SERVICES 401,106 400,265 407,750 407,750 403,300 -1.1% EXPENDITURES GRAND TOTAL 401,106 400,265 407,750 407,750 403,300 -1.1% NET CHANGE IN POSITION 4,844 3,854 - - - 0.0% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended
FY25-26
Proposed
72 90

Enterprise Funds Budget
FISCAL YEAR 2025-26

ENTERPRISE FUNDS
73 91

PROPOSED BUDGET Enterprise Funds
FISCAL YEAR 2025-26 Sewer Construction (0024)
Fund 240

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% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended
FY25-26
Proposed
74 92

PROPOSED BUDGET Enterprise Funds
FISCAL YEAR 2025-26 Refuse Administration (0037)
Fund 501
Revenues
4354 City Admin Fee 512,626.30 562,070.62 530,000.00 563,000.00 522,400.00 -7.2% 4358 Contractor 3,731,000.11 4,210,662.00 4,498,640.00 4,579,480.00 4,579,480.00 0.0% 4601 Interest Revenue 4,875 9,797 - - - 0.0% 4710 Reimbursements/Other Revenue 39,523 40,147 41,000 59,950 41,000 -31.6% Total Revenues 4,288,025 4,822,676 5,069,640 5,202,430 5,142,880 -1.1% GRAND TOTAL RESOURCES 4,288,025 4,822,676 5,069,640 5,202,430 5,142,880 -1.1%

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 223,539 215,963 223,000 223,000 224,700 0.8% 5015 Overtime 1,163 1,080 - - 1,100 0.0% 5020 Leave Accrual Payout 624 592 - - - 0.0% 5022 Alternative H&W Payout 1,328 1,098 1,300 - 1,800 0.0% 5023 Signing Bonus Payout 569 10,189 - - - 0.0% 5105 Health Insurance Allocation 23,438 16,346 36,700 - - 0.0% 5110 Life Ins Allocation - 68 300 300 600 100.0% 5115 Dental Ins Allocation 1,506 1,100 2,000 - - 0.0% 5120 Optical Ins Allocation 313 288 500 500 600 20.0% 5125 LTD Ins Allocation - - 1,100 - - 0.0% 5126 STD Ins Allocation - - 900 - - 0.0% 5135 Medicare 3,430 3,541 3,300 3,300 1,700 -48.5% 5141 Employers' PARS/ARS 7,547 8,766 6,500 6,500 200 -96.9% 5145 Employer CalPERS Retire NC 217,488 147,064 20,700 20,700 19,300 -6.8% 5146 OPEB Expense (78,696.81) (30,021.17) - - - 0.0% 5147 ICMA Defined Contribution Plan - 511 - - - 0.0% 5159 Employee Medical Opt Out Plan 4,611 3,145 4,500 4,500 - -100.0% 5160 Emp Bnft/Insurance Premiums - 8 - - - 0.0% 5161 Health Insurance Premiums - 4,139 - 36,700 44,900 22.3% 5162 Dental Insurance Premiums - 347 - 2,000 2,700 35.0% 5163 Life Insurance Premiums - (10) - - - 0.0% 5164 Optical Insurance Premiums - (61) - - - 0.0% 5167 LTD Ins Premium - 184 - 1,100 1,400 27.3% 5169 STD Ins Premium - 109 - 900 900 0.0% 5170 Sick Leave Buyback 297 - - - - 0.0% 5175 Leave Buyback 7,909 8,281 7,300 7,300 3,200 -56.2% 5199 Other Employee Benefits - (8) 3,000 3,000 100 -96.7% TOTAL SALARIES & BENEFITS 415,065 392,716 311,100 309,800 303,200 -2.1%

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services 18,060 58,893 35,000 65,000 75,000 15.4% 6101 Disposal 3,719,480.88 4,243,681.44 4,498,640.00 4,579,480.00 4,579,480.00 0.0% 6226 Public Notice - - 15,000.00 8,700.00 8,700.00 0.0% 6290 Dept. Contract Services 168,882 168,882 169,000 182,300 182,300 0.0% 6299 Other Purchased Services 19,065 23,410 - - - 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES 3,925,488 4,494,867 4,717,640 4,835,480 4,845,480 0.2% EXPENDITURES GRAND TOTAL 4,340,553 4,887,583 5,028,740 5,145,280 5,148,680 0.1% NET CHANGE IN POSITION (52,529) (64,906) 40,900 57,150 (5,800) -110.1% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended
FY25-26
Proposed
75 93

PROPOSED BUDGET Enterprise Funds
FISCAL YEAR 2025-26 Sewer Maintenance (0048)
Fund 275
Revenues
4388 Sewer Maintenance Fee 1,447,929.53 1,511,212.39 1,100,000.00 1,100,000.00 1,250,000.00 13.6% 4601 Interest Revenue 13,769 35,136 - - - 0.0% 4790 Capital Contributions - 5,939,707.45 - - - 0.0% Total Revenues 1,461,698 7,486,056 1,100,000 1,100,000 1,250,000 13.6% GRAND TOTAL RESOURCES 1,461,698 7,486,056 1,100,000 1,100,000 1,250,000 13.6%

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 323,888 292,047 330,000 325,000 250,700 -22.9% 5015 Overtime 11,440 8,462 - - - 0.0% 5020 Leave Accrual Payout 21,099 648 - - - 0.0% 5022 Alternative H&W Payout 1,998 1,365 3,400 - 2,100 0.0% 5023 Signing Bonus Payout 407 14,016 - - - 0.0% 5099 Other Salaries & Wages - 2 - - - 0.0% 5105 Health Insurance Allocation 44,639 26,574 32,400 - - 0.0% 5110 Life Ins Allocation - 108 500 500 500 0.0% 5115 Dental Ins Allocation 2,673 1,825 1,000 - - 0.0% 5120 Optical Ins Allocation 555 491 600 600 600 0.0% 5125 LTD Ins Allocation - - 1,600 - - 0.0% 5126 STD Ins Allocation - - 1,400 - - 0.0% 5135 Medicare 5,389 4,894 4,900 4,900 900 -81.6% 5141 Employers' PARS/ARS 4,057 4,393 2,900 2,900 200 -93.1% 5145 Employer CalPERS Retire NC 1,151,653 225,499 30,700 30,700 25,500 -16.9% 5146 OPEB Expense (112,428.33) (59,602.13) - - - 0.0% 5147 ICMA Defined Contribution Plan - 203 - - - 0.0% 5159 Employee Medical Opt Out Plan 6,583 4,812 7,100 7,100 - -100.0% 5160 Emp Bnft/Insurance Premiums - 17 - - - 0.0% 5161 Health Insurance Premiums - 10,668 - 32,400 35,500 9.6% 5162 Dental Insurance Premiums - 643 - 1,000 2,100 110.0% 5163 Life Insurance Premiums - (3) - - - 0.0% 5164 Optical Insurance Premiums - (121) - - - 0.0% 5167 LTD Ins Premium - 280 - 1,600 1,000 -37.5% 5169 STD Ins Premium - 169 - 1,400 700 -50.0% 5175 Leave Buyback 5,597 6,324 12,500 12,500 6,100 -51.2% 5199 Other Employee Benefits - (17) 3,300 3,300 200 -93.9% TOTAL SALARIES & BENEFITS 1,467,548 543,697 432,300 423,900 326,100 -23.1%

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services - - - - 27,800 0.0% 6120 R & M/Sewer & Storm Drain 204,620.40 229,296.23 - 255,000.00 285,500.00 12.0% 6122 Sewer User Fees 34,515.60 41,409.65 - 42,000.00 43,000.00 2.4% 6132 Repair & Maintenance/Streets - 868 - - - 0.0% 6250 Staff Training 225 - - - - 0.0% 6255 Dues & Memberships 202 221 - 250 - -100.0% 6297 Billing Services 14,197.53 12,819.96 - 14,000.00 14,805.00 5.8% 6301 Special Department Expenses 4,286 3,199 - 5,000 5,000 0.0% 6360 Uniforms - 38 - - - 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES 258,046 287,853 - 316,250 376,105 18.9%

CIP & EQUIPMENT
6740 Infrastructure - Streets 79,000 - - - - 0.0% 6850 Building & Facilities 19,082 - - - - 0.0% 6895 Depreciation 527,315.82 635,310.50 - - - 0.0% TOTAL CIP & EQUIPMENT 625,398 635,311 - - - 0.0%

TRANSFERS
8010 Transfer Out to GF 182,049.00 - 185,000.00 185,000.00 - -100.0% TOTAL TRANSFERS 182,049 - 185,000 185,000 - -100.0% EXPENDITURES GRAND TOTAL 2,533,041 1,466,861 617,300 925,150 702,205 -24.1% NET CHANGE IN POSITION (1,071,343) 6,019,195 482,700 174,850 547,795 213.3% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended
FY25-26
Proposed
76 94

Internal Service Funds Budget
FISCAL YEAR 2025-26

INTERNAL SERVICE FUNDS
77 95

PROPOSED BUDGET Internal Service
FISCAL YEAR 2025-26 Employee Health & Wlfre (0039)
Fund 601
Revenues
4354 City Admin Fee 59.89 86.49 - - - 0.0% 4399 Other Charges for Service 1,013,965 1,088,156 228,900 228,900 820,000 258.2% 4502 Section 115 Trust Disbursement - - 1,196,569.00 1,196,569.00 1,000,000.00 -16.4% 4714 Recovery & Restitution (193,751) - - - - 0.0% 4715 ISF Health Ins Reimbursement 88,056.41 (173,349.25) - - - 0.0% 4720 ISF Dental Ins Reimbursement 126,542.18 153,329.30 129,500.00 129,500.00 139,000.00 7.3% 4740 ISF Employee Optical Costs (66.69) 1,897.40 15,000.00 15,000.00 - -100.0% Total Revenues 1,034,805 1,070,120 1,569,969 1,569,969 1,959,000 24.8% GRAND TOTAL RESOURCES 1,034,805 1,070,120 1,569,969 1,569,969 1,959,000 24.8%

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular (102,107) (140,518) - - - 0.0% 5005 Salaries/Part-Time - (65) - - - 0.0% 5015 Overtime (1) - - - - 0.0% 5130 Dental Claim 225,377.86 187,603.47 142,000.00 142,000.00 142,000.00 0.0% 5144 Employer CalPERS UAL - - 446,569 446,569 917,000 105.3% 5161 Health Insurance Premiums 875,652 961,181 924,000 924,000 900,000 -2.6% 5162 Dental Insurance Premiums 4,191 6,986 12,000 12,000 - -100.0% 5163 Life Insurance Premiums 4,066 4,935 9,000 9,000 - -100.0% 5164 Optical Insurance Premiums 13,343 13,263 17,000 17,000 - -100.0% 5168 Pers Survivor Premiums - 4,483.20 7,400.00 7,400.00 - -100.0% 5199 Other Employee Benefits - 4,347 - - - 0.0% TOTAL SALARIES & BENEFITS 1,020,523 1,042,216 1,557,969 1,557,969 1,959,000 25.7%

MATERIALS, SUPPLIES & SERVICES
6025 Third Party Administration 14,282 8,540 12,000 12,000 - -100.0% TOTAL MATERIALS, SUPPLIES & SERVICES 14,282 8,540 12,000 12,000 - -100.0% EXPENDITURES GRAND TOTAL 1,034,805 1,050,755 1,569,969 1,569,969 1,959,000 24.8% NET CHANGE IN POSITION - 19,365 - - - 0.0% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended
FY25-26
Proposed
78 96

PROPOSED BUDGET Internal Service
FISCAL YEAR 2025-26 Risk Management (0040)
Fund 605
Revenues
4399 Other Charges for Service 2,261,000 2,258,306 3,024,000 3,112,000 3,589,700 15.4% 4710 Reimbursements/Other Revenue 607,731 540,993 - 237,086 - -100.0% Total Revenues 2,868,731 2,799,299 3,024,000 3,349,086 3,589,700 7.2% GRAND TOTAL RESOURCES 2,868,731 2,799,299 3,024,000 3,349,086 3,589,700 7.2%

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular - 130,098 146,900 146,900 - -100.0% 5022 Alternative H&W Payout - - 1,300 1,250 - -100.0% 5105 Health Insurance Allocation - 19 - - - 0.0% 5110 Life Ins Allocation - 69 500 500 - -100.0% 5115 Dental Ins Allocation - 641 200 - - 0.0% 5120 Optical Ins Allocation - 156 100 100 - -100.0% 5125 LTD Ins Allocation - - 500 - - 0.0% 5126 STD Ins Allocation - - 600 - - 0.0% 5135 Medicare - 1,947 2,200 2,200 - -100.0% 5145 Employer CalPERS Retire NC - 9,812 11,300 11,300 - -100.0% 5155 Employee Insurance Claims 8,889.34 21,419.77 14,000.00 14,000.00 14,000.00 0.0% 5159 Employee Medical Opt Out Plan - 3,400 4,800 4,800 - -100.0% 5160 Emp Bnft/Insurance Premiums - 7 - - - 0.0% 5162 Dental Insurance Premiums - 320 - 200 - -100.0% 5164 Optical Insurance Premiums - (52) - - - 0.0% 5165 Workers' Compensation Claims (98,166.27) 452,265.71 438,335.00 438,335.00 600,000.00 36.9% 5166 Workers' Comp Premiums 300,448.00 402,865.00 402,865.00 433,601.30 500,000.00 15.3% 5167 LTD Ins Premium - 181 - 500 - -100.0% 5169 STD Ins Premium - 111 - 600 - -100.0% 5199 Other Employee Benefits - (7) 1,000 1,000 - -100.0% TOTAL SALARIES & BENEFITS 211,171 1,023,253 1,024,600 1,055,286 1,114,000 5.6%

MATERIALS, SUPPLIES & SERVICES
6005 Legal Services - 6,097 - - - 0.0% 6006 Litigation 142,296 112,800 150,000 150,000 150,000 0.0% 6025 Third Party Administration 89,218 75,251 88,000 88,000 76,000 -13.6% 6056 Ergonomics - - 5,000.00 5,000.00 - -100.0% 6201 Liability Insurance Premiums 1,048,341.27 1,349,273.10 1,550,000.00 1,865,000.00 2,100,000.00 12.6% 6210 Liability Claims (54,629.26) 228,615.19 154,700.00 154,700.00 154,700.00 0.0% 6245 Meetings & Conferences - 1,844 1,000 1,000 - -100.0% 6255 Dues & Memberships - 300 400 400 - -100.0% 6290 Dept. Contract Services - - 50,000 50,000 - -100.0% 6301 Special Department Expenses 552 - - - - 0.0% 6315 Office Supplies - 192 300 300 - -100.0% TOTAL MATERIALS, SUPPLIES & SERVICES 1,225,777 1,774,372 1,999,400 2,314,400 2,480,700 7.2% EXPENDITURES GRAND TOTAL 1,436,948 2,797,625 3,024,000 3,369,686 3,594,700 6.7% NET CHANGE IN POSITION 1,431,782 1,674 - (20,600) (5,000) -75.7% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended
FY25-26
Proposed
79 97

PROPOSED BUDGET Internal Service
FISCAL YEAR 2025-26 Equipment Replacement (0041)
Fund 610
Revenues
4710 Reimbursements/Other Revenue 24,000 31,524 - - - 0.0% 4750 Sale of Surplus Property 83,654 57,912 - - - 0.0% Total Revenues 107,654 89,435 - - - 0.0% GRAND TOTAL RESOURCES 107,654 89,435 - - - 0.0%

CIP & EQUIPMENT
6842 Vehicles 63,965 75,693 20,000 20,000 114,000 470.0% TOTAL CIP & EQUIPMENT 63,965 75,693 20,000 20,000 114,000 470.0% EXPENDITURES GRAND TOTAL 63,965 75,693 20,000 20,000 114,000 470.0% NET CHANGE IN POSITION 43,689 13,742 (20,000) (20,000) (114,000) 470.0% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended
FY25-26
Proposed
80 98

Fiduciary Fund Budget
FISCAL YEAR 2025-26

FIDUCIARY FUND
81 99

PROPOSED BUDGET Fiduciary Fund
FISCAL YEAR 2025-26 Public Financing Autho(0082)
Fund 302
Revenues
4602 Fiscal Agent Interest Revenue 149,405 479,186 - - - 0.0% 4711 Lease Revenue 3,505,634 4,083,700 4,657,704 4,657,704 4,290,600 -7.9% 4985 Bond Proceeds - 9,542,179 - - - 0.0% Total Revenues 3,655,039 14,105,065 4,657,704 4,657,704 4,290,600 -7.9% GRAND TOTAL RESOURCES 3,655,039 14,105,065 4,657,704 4,657,704 4,290,600 -7.9%

MATERIALS, SUPPLIES & SERVICES
6030 Trustee Fees 3,750 2,500 2,500 2,500 5,000 100.0% 6099 Professional Services - 2,500 2,500 2,500 2,500 0.0% 6905 Principal/Bonds/COP's/Leases 1,500,000 1,860,000 2,330,000 2,330,000 2,405,000 3.2% 6915 Interest/Bonds/COP's/Leases 2,004,248 2,239,974 2,327,800 2,327,800 1,878,100 -19.3% 6925 Issuance Costs - 217,497.75 - - - 0.0% 6950 Interfund Transfers Out - 5,922,783.74 - 3,367,020.26 - -100.0% TOTAL MATERIALS, SUPPLIES & SERVICES 3,507,998 10,245,255 4,662,800 8,029,820 4,290,600 -46.6%

TRANSFERS
8087 Transfer Out - Section 115 2,456,825 - - - - 0.0% TOTAL TRANSFERS 2,456,825 - - - - 0.0% EXPENDITURES GRAND TOTAL 5,964,823 10,245,255 4,662,800 8,029,820 4,290,600 -46.6% NET CHANGE IN POSITION (2,309,784) 3,859,810 (5,096) (3,372,116) - -100.0% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended
FY25-26
Proposed
82 100

General Fund Budget
FISCAL YEAR 2025-26

LEGISLATIVE DEPARTMENT
83 101

Citizens
Legislative Organizational Chart
City TreasurerCity Clerk Legal ServicesCity Council (5) 84 102

PROPOSED BUDGET Legislative
FISCAL YEAR 2025-26 Summary

SALARIES & BENEFITS
5005 Salaries/Part-Time 9,200 6,800 9,600 9,600 - -100.0% 5099 Other Salaries & Wages - 11,798 - - 31,212 0.0% 5105 Health Insurance Allocation 48,080 31,245 44,036 - - 0.0% 5110 Life Ins Allocation - 8 - - 36 0.0% 5115 Dental Ins Allocation 5,394 3,467 7,700 - - 0.0% 5120 Optical Ins Allocation 917 736 1,000 1,000 138 -86.2% 5135 Medicare 475 547 600 600 461 -23.2% 5140 Employers' Social Security 214 158 300 300 - -100.0% 5141 Employers' PARS/ARS - 454 480 480 - -100.0% 5145 Employer CalPERS Retire NC - 110 - - - 0.0% 5147 ICMA Defined Contribution Plan - 388 - - - 0.0% 5159 Employee Medical Opt Out Plan 24,279 20,009 26,800 26,800 - -100.0% 5160 Emp Bnft/Insurance Premiums - 20 - - 12 0.0% 5161 Health Insurance Premiums - 5,631 - 44,036 22,524 -48.9% 5162 Dental Insurance Premiums - 709 - 7,700 2,590 -66.4% 5164 Optical Insurance Premiums - (115) - - - 0.0% 5167 LTD Ins Premium - 255 - - - 0.0% 5199 Other Employee Benefits - (20) - - - 0.0% TOTAL SALARIES & BENEFITS 88,559 82,202 90,516 90,516 56,973 -37.1%

MATERIALS, SUPPLIES & SERVICES
6001 Management Consulting Servics 71,712 97,230 70,000 70,000 70,000 0.0% 6005 Legal Services 363,281 541,751 500,000 500,000 500,000 0.0% 6006 Litigation 308,770 121,847 200,000 200,000 200,000 0.0% 6007 Special Investigations - - - 100,000 50,000 -50.0% 6040 Misc Bank Charges 71,066 48,733 40,000 40,000 40,000 0.0% 6225 Advertising/Promotional 17,943 9,160 12,000 12,000 12,000 0.0% 6235 Travel 1,917 3,994 - - - 0.0% 6240 Mileage Reimbursement - 64 200 200 200 0.0% 6245 Meetings & Conferences 29,151 18,354 20,900 20,900 10,900 -47.8% 6255 Dues & Memberships 57,797 61,944 60,400 60,400 60,400 0.0% 6299 Other Purchased Services 70,386 569 75,000 75,000 - -100.0% 6301 Special Department Expenses 5,754 2,983 - - - 0.0% 6315 Office Supplies 43 55 100 100 100 0.0% 6320 Books & Periodicals 338 - 500 500 500 0.0% 6360 Uniforms 135 - - - - 0.0% 6366 Web Based Service/Subcriptions 65 203 - - - 0.0% 6399 Other Supplies 18 323 5,700 5,700 5,000 -12.3% TOTAL MATERIALS, SUPPLIES & SERVICES 998,374 907,210 984,800 1,084,800 949,100 -12.5% EXPENDITURES GRAND TOTAL 1,086,933 989,411 1,075,316 1,175,316 1,006,073 -14.4% NET CHANGE IN POSITION (1,086,933) (989,411) (1,075,316) (1,175,316) (1,006,073) -14.4% % Change from
2024-25 Amended
FY23-24
Audited
FY22-23
Audited FY25-26 Proposed FY24-25
Amended
FY24-25
Adopted
85 103

PROPOSED BUDGET Legislative
FISCAL YEAR 2025-26 City Council
101001

SALARIES & BENEFITS
5005 Salaries/Part-Time 8,625 6,375 9,000 9,000 - -100.0% 5099 Other Salaries & Wages - 7,044 - - 18,600 0.0% 5105 Health Insurance Allocation 48,048 31,221 44,000 - - 0.0% 5110 Life Ins Allocation - 6 - - 24 0.0% 5115 Dental Ins Allocation 3,853 2,312 6,100 - - 0.0% 5120 Optical Ins Allocation 641 483 600 600 - -100.0% 5135 Medicare 300 349 400 400 276 -31.0% 5140 Employers' Social Security 214 158 300 300 - -100.0% 5145 Employer CalPERS Retire NC - 110 - - - 0.0% 5147 ICMA Defined Contribution Plan - 388 - - - 0.0% 5159 Employee Medical Opt Out Plan 12,267 11,000 14,700 14,700 - -100.0% 5160 Emp Bnft/Insurance Premiums - 16 - - - 0.0% 5161 Health Insurance Premiums - 5,631 - 44,000 22,524 -48.8% 5162 Dental Insurance Premiums - 452 - 6,100 1,810 -70.3% 5164 Optical Insurance Premiums - (69) - - - 0.0% 5167 LTD Ins Premium - 255 - - - 0.0% 5199 Other Employee Benefits - (16) - - - 0.0% TOTAL SALARIES & BENEFITS 73,947 65,715 75,100 75,100 43,234 -42.4%

MATERIALS, SUPPLIES & SERVICES
6001 Management Consulting Servics 71,712 64,230 70,000 70,000 70,000 0.0% 6235 Travel 1,917 3,994 - - - 0.0% 6240 Mileage Reimbursement - - 100 100 100 0.0% 6245 Meetings & Conferences 29,151 17,479 20,000 20,000 10,000 -50.0% 6255 Dues & Memberships 53,159 59,786 58,000 58,000 58,000 0.0% 6301 Special Department Expenses 5,188 2,983 - - - 0.0% 6315 Office Supplies 43 55 100 100 100 0.0% 6320 Books & Periodicals 338 - 500 500 500 0.0% 6360 Uniforms 135 - - - - 0.0% 6366 Web Based Service/Subcriptions 65 203 - - - 0.0% 6399 Other Supplies 18 323 5,700 5,700 5,000 -12.3% TOTAL MATERIALS, SUPPLIES & SERVICES 161,725 149,053 154,400 154,400 143,700 -6.9% EXPENDITURES GRAND TOTAL 235,673 214,768 229,500 229,500 186,934 -18.5% NET CHANGE IN POSITION (235,673) (214,768) (229,500) (229,500) (186,934) -18.5% % Change from
2024-25 Amended FY25-26 Proposed FY22-23
Audited
FY23-24
Audited
FY24-25
Amended
FY24-25
Adopted
86 104

PROPOSED BUDGET Legislative
FISCAL YEAR 2025-26 City Clerk
101002

MATERIALS, SUPPLIES & SERVICES
6225 Advertising/Promotional 17,943 9,160 12,000 12,000 12,000 0.0% 6240 Mileage Reimbursement - 64 100 100 100 0.0% 6245 Meetings & Conferences - 875 - - - 0.0% 6255 Dues & Memberships 4,543 2,157 2,200 2,200 2,200 0.0% 6299 Other Purchased Services 70,372 569 75,000 75,000 - -100.0% 6301 Special Department Expenses 565 - - - - 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES 93,423 12,826 89,300 89,300 14,300 -84.0% EXPENDITURES GRAND TOTAL 93,423 12,826 89,300 89,300 14,300 -84.0% NET CHANGE IN POSITION (93,423) (12,826) (89,300) (89,300) (14,300) -84.0% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
87 105

PROPOSED BUDGET Legislative
FISCAL YEAR 2025-26 City Treasurer
101003

SALARIES & BENEFITS
5005 Salaries/Part-Time 575 425 600 600 - -100.0% 5099 Other Salaries & Wages - 4,755 - - 12,612 0.0% 5105 Health Insurance Allocation 33 25 36 - - 0.0% 5110 Life Ins Allocation - 1 - - 12 0.0% 5115 Dental Ins Allocation 1,541 1,156 1,600 - - 0.0% 5120 Optical Ins Allocation 276 253 400 400 138 -65.5% 5135 Medicare 175 198 200 200 185 -7.5% 5141 Employers' PARS/ARS - 454 480 480 - -100.0% 5159 Employee Medical Opt Out Plan 12,012 9,009 12,100 12,100 - -100.0% 5160 Emp Bnft/Insurance Premiums - 4 - - 12 0.0% 5161 Health Insurance Premiums - - - 36 - -100.0% 5162 Dental Insurance Premiums - 257 - 1,600 780 -51.3% 5164 Optical Insurance Premiums - (46) - - - 0.0% 5199 Other Employee Benefits - (4) - - - 0.0% TOTAL SALARIES & BENEFITS 14,612 16,487 15,416 15,416 13,739 -10.9%

MATERIALS, SUPPLIES & SERVICES
6040 Misc Bank Charges 71,066 48,733 40,000 40,000 40,000 0.0% 6245 Meetings & Conferences - - 900 900 900 0.0% 6255 Dues & Memberships 95 - 200 200 200 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES 71,161 48,733 41,100 41,100 41,100 0.0% EXPENDITURES GRAND TOTAL 85,773 65,220 56,516 56,516 54,839 -3.0% NET CHANGE IN POSITION (85,773) (65,220) (56,516) (56,516) (54,839) -3.0% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
88 106

PROPOSED BUDGET Legislative
FISCAL YEAR 2025-26 Legal Services
101005

MATERIALS, SUPPLIES & SERVICES
6001 Management Consulting Servics - 33,000 - - - 0.0% 6005 Legal Services 363,281 541,751 500,000 500,000 500,000 0.0% 6006 Litigation 308,770 121,847 200,000 200,000 200,000 0.0% 6007 Special Investigations - - - 100,000 50,000 -50.0% 6299 Other Purchased Services 14 - - - - 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES 672,064 696,598 700,000 800,000 750,000 -6.3% EXPENDITURES GRAND TOTAL 672,064 696,598 700,000 800,000 750,000 -6.3% NET CHANGE IN POSITION (672,064) (696,598) (700,000) (800,000) (750,000) -6.3% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
89 107

General Fund Budget
FISCAL YEAR 2025-26

CITY ADMINISTRATOR
90 108

City
Administrator
City Administrator’s Office
Organizational Chart
Executive Assistant to
the City Administrator
Communications and
Marketing Manager
Digital Media Analyst
91 109

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.

92 110

PROPOSED BUDGET City Administrator
FISCAL YEAR 2025-26 Summary
Revenues
4342 Special Events - 4,400 - 2,100 - -100.0% Total Revenues - 4,400 - 2,100 - -100.0% GRAND TOTAL RESOURCES - 4,400 - 2,100 - -100.0%

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 452,954 650,032 640,600 990,600 549,700 -44.5% 5005 Salaries/Part-Time - - - 138,038 - -100.0% 5015 Overtime - 133 - - - 0.0% 5020 Leave Accrual Payout 5,777 2,345 - - - 0.0% 5022 Alternative H&W Payout 2,769 4,306 6,100 26,087 3,900 -85.1% 5023 Signing Bonus Payout 6,750 27,331 - - - 0.0% 5105 Health Insurance Allocation 58,475 53,147 74,800 - - 0.0% 5110 Life Ins Allocation - 297 1,500 1,500 800 -46.7% 5115 Dental Ins Allocation 2,139 2,176 1,600 - - 0.0% 5120 Optical Ins Allocation 708 902 900 900 900 0.0% 5125 LTD Ins Allocation - - 2,100 - - 0.0% 5126 STD Ins Allocation - - 2,000 - - 0.0% 5135 Medicare 7,460 10,781 9,400 9,400 8,000 -14.9% 5141 Employers' PARS/ARS 22,812 23,943 11,200 11,200 11,100 -0.9% 5145 Employer CalPERS Retire NC 40,630 56,546 61,300 61,300 47,400 -22.7% 5160 Emp Bnft/Insurance Premiums - 32 - - - 0.0% 5161 Health Insurance Premiums - 21,123 - 74,800 68,800 -8.0% 5162 Dental Insurance Premiums - 919 - 1,600 3,900 143.8% 5164 Optical Insurance Premiums - (245) - - - 0.0% 5167 LTD Ins Premium - 775 - 2,100 2,100 0.0% 5169 STD Ins Premium - 435 - 2,000 1,300 -35.0% 5170 Sick Leave Buyback 2,587 - - - - 0.0% 5175 Leave Buyback 42,850 41,836 31,800 4,600 10,000 117.4% 5199 Other Employee Benefits - (32) 9,600 9,600 200 -97.9% TOTAL SALARIES & BENEFITS 645,911 896,782 852,900 1,333,726 708,100 -46.9%

MATERIALS, SUPPLIES & SERVICES
6001 Management Consulting Servics 6,600 2,475 2,475 2,475 - -100.0% 6044 Credit Card Write-offs - (380) - - - 0.0% 6053 City Events - 66 30,000 30,000 - -100.0% 6057 Chamber of Commerce - - 25,000 25,000 - -100.0% 6099 Professional Services - 48,605 55,000 55,000 - -100.0% 6115 Landscaping - 203 - - - 0.0% 6225 Advertising/Promotional - 1,525 1,500 1,500 - -100.0% 6230 Printing & Binding - 44 1,300 1,300 - -100.0% 6235 Travel 903 12,190 1,000 1,000 - -100.0% 6245 Meetings & Conferences 13,356 14,628 20,500 20,500 10,500 -48.8% 6250 Staff Training 166 25 - - - 0.0% 6255 Dues & Memberships 1,500 4,305 4,600 4,600 2,275 -50.5% 6301 Special Department Expenses 2,298 30,594 - - - 0.0% 6315 Office Supplies 954 2,575 1,600 1,600 1,600 0.0% 6325 Postage 97 232 300 300 - -100.0% 6350 Small Tools/Equipment - 1,724 - - - 0.0% 6360 Uniforms 49 1,096 - - - 0.0% 6363 Resident Vehicle Rebate Prog - 57,000 50,000 29,300 - -100.0% 6366 Web Based Service/Subcriptions 1 653 5,500 5,500 5,500 0.0% 6399 Other Supplies - 71 - - - 0.0% 6401 Community Programs 363 3,581 4,000 24,700 25,000 1.2% TOTAL MATERIALS, SUPPLIES & SERVICES 26,288 181,212 202,775 202,775 44,875 -77.9% EXPENDITURES GRAND TOTAL 672,198 1,077,994 1,055,675 1,536,501 752,975 -51.0% NET CHANGE IN POSITION (672,198) (1,073,594) (1,055,675) (1,534,401) (752,975) -50.9% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
93 111

PROPOSED BUDGET City Administrator
FISCAL YEAR 2025-26 City Administrator
101511

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 452,954 428,785 355,800 705,800 353,100 -50.0% 5005 Salaries/Part-Time - - - 138,038 - -100.0% 5015 Overtime - 133 - - - 0.0% 5020 Leave Accrual Payout 5,777 2,345 - - - 0.0% 5022 Alternative H&W Payout 2,769 2,794 2,300 23,837 2,400 -89.9% 5023 Signing Bonus Payout 6,750 20,163 - - - 0.0% 5105 Health Insurance Allocation 58,475 34,838 40,100 - - 0.0% 5110 Life Ins Allocation - 165 600 600 400 -33.3% 5115 Dental Ins Allocation 2,139 1,470 900 - - 0.0% 5120 Optical Ins Allocation 708 589 500 500 600 20.0% 5125 LTD Ins Allocation - - 800 - - 0.0% 5126 STD Ins Allocation - - 900 - - 0.0% 5135 Medicare 7,460 7,346 5,200 5,200 5,100 -1.9% 5141 Employers' PARS/ARS 22,812 23,943 11,200 11,200 11,100 -0.9% 5145 Employer CalPERS Retire NC 40,630 39,606 39,400 39,400 31,700 -19.5% 5160 Emp Bnft/Insurance Premiums - 12 - - - 0.0% 5161 Health Insurance Premiums - 11,015 - 40,100 42,800 6.7% 5162 Dental Insurance Premiums - 509 - 900 3,000 233.3% 5164 Optical Insurance Premiums - (139) - - - 0.0% 5167 LTD Ins Premium - 426 - 800 1,300 62.5% 5169 STD Ins Premium - 222 - 900 800 -11.1% 5170 Sick Leave Buyback 2,587 - - - - 0.0% 5175 Leave Buyback 42,850 35,537 27,200 - 5,200 0.0% 5199 Other Employee Benefits - (12) 7,600 7,600 100 -98.7% TOTAL SALARIES & BENEFITS 645,911 609,749 492,500 974,876 457,600 -53.1%

MATERIALS, SUPPLIES & SERVICES
6001 Management Consulting Servics 6,600 2,475 2,475 2,475 - -100.0% 6053 City Events - 66 - - - 0.0% 6099 Professional Services - 5,664 - - - 0.0% 6115 Landscaping - 203 - - - 0.0% 6235 Travel 903 10,104 1,000 1,000 - -100.0% 6245 Meetings & Conferences 13,356 10,239 10,000 10,000 7,500 -25.0% 6250 Staff Training 166 25 - - - 0.0% 6255 Dues & Memberships 1,500 3,380 3,000 3,000 2,000 -33.3% 6301 Special Department Expenses 2,298 7,787 - - - 0.0% 6315 Office Supplies 885 2,236 1,000 1,000 1,000 0.0% 6325 Postage 97 232 300 300 - -100.0% 6360 Uniforms 49 1,096 - - - 0.0% 6366 Web Based Service/Subcriptions 1 16 - - - 0.0% 6399 Other Supplies - 20 - - - 0.0% 6401 Community Programs 363 240 - - - 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES 26,218 43,783 17,775 17,775 10,500 -40.9% EXPENDITURES GRAND TOTAL 672,129 653,532 510,275 992,651 468,100 -52.8% NET CHANGE IN POSITION (672,129) (653,532) (510,275) (992,651) (468,100) -52.8% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
94 112

PROPOSED BUDGET City Administrator
FISCAL YEAR 2025-26 Communications and Marketing
101534
Revenues
4342 Special Events - 4,400 - 2,100 - -100.0% Total Revenues - 4,400 - 2,100 - -100.0% GRAND TOTAL RESOURCES - 4,400 - 2,100 - -100.0%

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular - 221,247 284,800 284,800 196,600 -31.0% 5022 Alternative H&W Payout - 1,513 3,800 2,250 1,500 -33.3% 5023 Signing Bonus Payout - 7,168 - - - 0.0% 5105 Health Insurance Allocation - 18,309 34,700 - - 0.0% 5110 Life Ins Allocation - 132 900 900 400 -55.6% 5115 Dental Ins Allocation - 706 700 - - 0.0% 5120 Optical Ins Allocation - 313 400 400 300 -25.0% 5125 LTD Ins Allocation - - 1,300 - - 0.0% 5126 STD Ins Allocation - - 1,100 - - 0.0% 5135 Medicare - 3,434 4,200 4,200 2,900 -31.0% 5145 Employer CalPERS Retire NC - 16,939 21,900 21,900 15,700 -28.3% 5160 Emp Bnft/Insurance Premiums - 20 - - - 0.0% 5161 Health Insurance Premiums - 10,108 - 34,700 26,000 -25.1% 5162 Dental Insurance Premiums - 411 - 700 900 28.6% 5164 Optical Insurance Premiums - (107) - - - 0.0% 5167 LTD Ins Premium - 348 - 1,300 800 -38.5% 5169 STD Ins Premium - 213 - 1,100 500 -54.5% 5175 Leave Buyback - 6,298 4,600 4,600 4,800 4.3% 5199 Other Employee Benefits - (20) 2,000 2,000 100 -95.0% TOTAL SALARIES & BENEFITS - 287,032 360,400 358,850 250,500 -30.2%

MATERIALS, SUPPLIES & SERVICES
6044 Credit Card Write-offs - (380) - - - 0.0% 6053 City Events - - 30,000 30,000 - -100.0% 6057 Chamber of Commerce - - 25,000 25,000 - -100.0% 6099 Professional Services - 42,941 55,000 55,000 - -100.0% 6225 Advertising/Promotional - 1,525 1,500 1,500 - -100.0% 6230 Printing & Binding - 44 1,300 1,300 - -100.0% 6235 Travel - 2,086 - - - 0.0% 6245 Meetings & Conferences - 4,390 10,500 10,500 3,000 -71.4% 6255 Dues & Memberships - 925 1,600 1,600 275 -82.8% 6301 Special Department Expenses - 22,807 - - - 0.0% 6315 Office Supplies 70 338 600 600 600 0.0% 6350 Small Tools/Equipment - 1,724 - - - 0.0% 6363 Resident Vehicle Rebate Prog - 57,000 50,000 29,300 - -100.0% 6366 Web Based Service/Subcriptions - 637 5,500 5,500 5,500 0.0% 6399 Other Supplies - 51 - - - 0.0% 6401 Community Programs - 3,341 4,000 24,700 25,000 1.2% TOTAL MATERIALS, SUPPLIES & SERVICES 70 137,429 185,000 185,000 34,375 -81.4% EXPENDITURES GRAND TOTAL 70 424,462 545,400 543,850 284,875 -47.6% NET CHANGE IN POSITION (70) (420,062) (545,400) (541,750) (284,875) -47.4% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
95 113

General Fund Budget
FISCAL YEAR 2025-26

ADMINISTRATIVE SERVICES
96 114

Deputy City
Administrator
Administrative Services
Organizational Chart
Deputy Director of
Administrative
Services
Administrative
Assistant
Disaster
Preparedness
Information
Technology
Public Safety
Communications Records Risk Management
Public Safety
Communications
Manager
Public Safety
Communications
Supervisor (3)
Public Safety
Dispatcher (13)
Senior Management
Analyst IT Manager
IT Technician (2)
Deputy City Clerk
Administrative
Specialist
Risk Manager
97 115

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.

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 only center 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
98 116

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 other leaves
✓ 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
99 117

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

100
118

PROPOSED BUDGET Administrative Services
FISCAL YEAR 2025-26 Summary
Revenues
4710 Reimbursements/Other Revenue 5,318 4,489 10,000 15,000 15,000 0.0% 4999 Other Financing Sources 31,578 233,745 - - - 0.0% Total Revenues 36,896 238,234 10,000 15,000 15,000 0.0% GRAND TOTAL RESOURCES 36,896 238,234 10,000 15,000 15,000 0.0%

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 1,283,364 1,999,649 2,414,800 2,374,800 2,671,800 12.5% 5005 Salaries/Part-Time 105,741 84,066 125,000 125,000 125,000 0.0% 5015 Overtime 303,366 333,972 300,000 300,000 300,000 0.0% 5020 Leave Accrual Payout 24,708 6,162 - - - 0.0% 5022 Alternative H&W Payout 7,750 7,245 16,900 17,275 15,200 -12.0% 5023 Signing Bonus Payout - 81,787 - - - 0.0% 5105 Health Insurance Allocation 206,937 190,404 310,400 - - 0.0% 5110 Life Ins Allocation - 1,097 6,900 6,900 4,300 -37.7% 5115 Dental Ins Allocation 10,603 10,588 7,800 - - 0.0% 5120 Optical Ins Allocation 2,141 3,682 4,100 4,100 4,300 4.9% 5125 LTD Ins Allocation - - 9,700 - - 0.0% 5126 STD Ins Allocation - - 9,200 - - 0.0% 5135 Medicare 25,355 37,246 35,300 35,300 39,000 10.5% 5141 Employers' PARS/ARS 985 3,484 10,200 10,200 10,200 0.0% 5145 Employer CalPERS Retire NC 104,897 161,514 202,800 202,800 243,900 20.3% 5147 ICMA Defined Contribution Plan - 3,365 - - - 0.0% 5159 Employee Medical Opt Out Plan 17,090 14,124 26,500 26,500 - -100.0% 5160 Emp Bnft/Insurance Premiums - 168 - - - 0.0% 5161 Health Insurance Premiums - 91,319 - 310,400 338,000 8.9% 5162 Dental Insurance Premiums - 4,888 - 7,800 21,000 169.2% 5163 Life Insurance Premiums - (46) - - - 0.0% 5164 Optical Insurance Premiums - (1,172) - - - 0.0% 5167 LTD Ins Premium - 2,855 - 9,700 10,200 5.2% 5169 STD Ins Premium - 1,748 - 9,200 6,300 -31.5% 5175 Leave Buyback 5,428 31,122 37,200 37,200 21,800 -41.4% 5199 Other Employee Benefits - (168) 14,100 14,100 800 -94.3% TOTAL SALARIES & BENEFITS 2,098,364 3,069,098 3,530,900 3,491,275 3,811,800 9.2%

MATERIALS, SUPPLIES & SERVICES
6044 Credit Card Write-offs 595 - - - - 0.0% 6052 Common Area Expenses - 244 5,000 5,000 - -100.0% 6053 City Events - 1,103 - - 1,000 0.0% 6054 Recruitment Exp - 370 3,000 3,000 3,000 0.0% 6099 Professional Services 40,149 29,995 101,500 191,500 150,000 -21.7% 6128 Video Monitoring - 89,462 100,000 100,000 120,000 20.0% 6136 Software Maintenance 375,997 405,014 671,000 671,000 650,000 -3.1% 6137 Repair Maint/Equipment 16,297 20,757 35,000 35,000 - -100.0% 6143 Equipment Replacement 369 - - - - 0.0% 6215 Telephone/Internet 300 - - - - 0.0% 6225 Advertising/Promotional 1,059 51 - - - 0.0% 6230 Printing & Binding 39 1,104 1,000 1,000 1,100 10.0% 6235 Travel - 4,476 8,000 8,000 6,000 -25.0% 6245 Meetings & Conferences 8,291 3,289 12,000 12,000 8,000 -33.3% 6250 Staff Training 10,308 15,873 15,000 20,000 20,500 2.5% 6255 Dues & Memberships 1,334 2,113 6,300 5,949 2,250 -62.2% 6290 Dept. Contract Services 1,342,565 1,229,209 1,188,819 1,188,819 740,000 -37.8% 6299 Other Purchased Services - 3,015 2,500 2,500 2,200 -12.0% 6301 Special Department Expenses 42,196 14,793 12,500 12,500 5,000 -60.0% 6315 Office Supplies 4,218 4,183 4,300 4,300 4,250 -1.2% 6325 Postage 101 127 150 150 150 0.0% 6355 Small Furniture & Fixture - 7,952 - - - 0.0% 6360 Uniforms 9,386 6,391 15,000 15,351 10,000 -34.9% 6362 Emergency Medical Supples 226 236 - - 500 0.0% 6365 Computer Software 68 - - - - 0.0% 6366 Web Based Service/Subcriptions 1,024 3,984 - - - 0.0% 6368 Computer Peripheral/Accessory - - 8,000 8,000 8,000 0.0% 6399 Other Supplies 712 2,331 - - - 0.0% 6401 Community Programs 237 4,684 5,000 5,000 5,000 0.0% 6845 Office Equipment 4,578 - - - - 0.0% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
101
119

PROPOSED BUDGET Administrative Services
FISCAL YEAR 2025-26 Summary
% Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
6908 Subscription Principal (GASB)78,498 150,532 - - - 0.0% 6919 Subscription Interest (GASB)1,335 4,365 - - - 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES 1,939,879 2,005,652 2,194,069 2,289,069 1,736,950 -24.1%

CIP & EQUIPMENT
6364 Computer Hardware 44,457 1,057 - - - 0.0% 6367 Laptops/Tablets 31,578 233,745 - - - 0.0% 6840 Machinery & Equipment 83,315 20,026 - - - 0.0% 6855 Furniture & Fixtures 601 - - - - 0.0% TOTAL CIP & EQUIPMENT 159,951 254,828 - - - 0.0% EXPENDITURES GRAND TOTAL 4,198,195 5,329,577 5,724,969 5,780,344 5,548,750 -4.0% NET CHANGE IN POSITION (4,161,299) (5,091,343) (5,714,969) (5,765,344) (5,533,750) -4.0% 102
120

PROPOSED BUDGET Administrative Services
FISCAL YEAR 2025-26 Administrative Services Admin
101510

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular - 144,328 477,000 477,000 637,600 33.7% 5015 Overtime - 305 - - - 0.0% 5022 Alternative H&W Payout - - 2,800 9,525 3,800 -60.1% 5105 Health Insurance Allocation - - 39,900 - - 0.0% 5110 Life Ins Allocation - 182 1,000 1,000 900 -10.0% 5115 Dental Ins Allocation - - 900 - - 0.0% 5120 Optical Ins Allocation - 100 500 500 600 20.0% 5125 LTD Ins Allocation - - 1,200 - - 0.0% 5126 STD Ins Allocation - - 1,400 - - 0.0% 5135 Medicare - 2,229 7,000 7,000 9,300 32.9% 5141 Employers' PARS/ARS - 3,039 10,200 10,200 10,200 0.0% 5145 Employer CalPERS Retire NC - 13,012 44,700 44,700 65,700 47.0% 5147 ICMA Defined Contribution Plan - 3,365 - - - 0.0% 5160 Emp Bnft/Insurance Premiums - 23 - - - 0.0% 5161 Health Insurance Premiums - 12,870 - 39,900 62,400 56.4% 5162 Dental Insurance Premiums - 388 - 900 2,800 211.1% 5164 Optical Insurance Premiums - (100) - - - 0.0% 5167 LTD Ins Premium - 564 - 1,200 2,400 100.0% 5169 STD Ins Premium - 345 - 1,400 1,500 7.1% 5175 Leave Buyback - - 23,000 23,000 13,200 -42.6% 5199 Other Employee Benefits - (23) 9,500 9,500 100 -98.9% TOTAL SALARIES & BENEFITS - 180,627 619,100 625,825 810,500 29.5%

MATERIALS, SUPPLIES & SERVICES
6235 Travel - - 1,000 1,000 1,000 0.0% 6245 Meetings & Conferences - - 3,000 3,000 3,000 0.0% 6315 Office Supplies - - 500 500 500 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES - - 4,500 4,500 4,500 0.0% EXPENDITURES GRAND TOTAL - 180,627 623,600 630,325 815,000 29.3% NET CHANGE IN POSITION - (180,627) (623,600) (630,325) (815,000) 29.3% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
103
121

PROPOSED BUDGET Administrative Services
FISCAL YEAR 2025-26 Records
101513

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 109,051 135,256 146,800 106,800 143,700 34.6% 5015 Overtime 28 103 - - - 0.0% 5020 Leave Accrual Payout 79 - - - - 0.0% 5022 Alternative H&W Payout 250 495 500 500 300 -40.0% 5023 Signing Bonus Payout - 7,739 - - - 0.0% 5105 Health Insurance Allocation 16,419 12,200 17,400 - - 0.0% 5110 Life Ins Allocation - 66 500 500 400 -20.0% 5115 Dental Ins Allocation 665 536 400 - - 0.0% 5120 Optical Ins Allocation 177 194 200 200 400 100.0% 5125 LTD Ins Allocation - - 700 - - 0.0% 5126 STD Ins Allocation - - 600 - - 0.0% 5135 Medicare 1,590 2,086 2,200 2,200 2,100 -4.5% 5145 Employer CalPERS Retire NC 8,085 10,320 15,600 15,600 15,200 -2.6% 5160 Emp Bnft/Insurance Premiums - 13 - - - 0.0% 5161 Health Insurance Premiums - 5,003 - 17,400 31,200 79.3% 5162 Dental Insurance Premiums - 211 - 400 1,800 350.0% 5164 Optical Insurance Premiums - (54) - - - 0.0% 5167 LTD Ins Premium - 154 - 700 700 0.0% 5169 STD Ins Premium - 94 - 600 400 -33.3% 5199 Other Employee Benefits - (13) 1,000 1,000 100 -90.0% TOTAL SALARIES & BENEFITS 136,344 174,402 185,900 145,900 196,300 34.5%

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services 13,944 - 1,500 41,500 - -100.0% 6230 Printing & Binding - 888 1,000 1,000 1,000 0.0% 6250 Staff Training - - - - 500 0.0% 6255 Dues & Memberships 200 - 200 200 - -100.0% 6299 Other Purchased Services - 3,015 2,500 2,500 2,200 -12.0% 6301 Special Department Expenses 379 239 - - - 0.0% 6315 Office Supplies 2,802 2,331 1,200 1,200 1,000 -16.7% TOTAL MATERIALS, SUPPLIES & SERVICES 17,324 6,472 6,400 46,400 4,700 -89.9% EXPENDITURES GRAND TOTAL 153,669 180,874 192,300 192,300 201,000 4.5% NET CHANGE IN POSITION (153,669) (180,874) (192,300) (192,300) (201,000) 4.5% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
104
122

PROPOSED BUDGET Administrative Services
FISCAL YEAR 2025-26 Disaster Preparedness
101514

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 110,514 114,576 118,100 118,100 118,100 0.0% 5022 Alternative H&W Payout 250 250 300 250 300 20.0% 5023 Signing Bonus Payout - 5,455 - - - 0.0% 5105 Health Insurance Allocation 8,617 6,162 8,700 - - 0.0% 5110 Life Ins Allocation - 56 400 400 200 -50.0% 5115 Dental Ins Allocation 188 141 200 - - 0.0% 5120 Optical Ins Allocation 94 98 100 100 100 0.0% 5125 LTD Ins Allocation - - 500 - - 0.0% 5126 STD Ins Allocation - - 500 - - 0.0% 5135 Medicare 1,609 1,747 1,800 1,800 1,800 0.0% 5145 Employer CalPERS Retire NC 8,189 8,734 9,100 9,100 9,400 3.3% 5160 Emp Bnft/Insurance Premiums - 7 - - - 0.0% 5161 Health Insurance Premiums - 2,527 - 8,700 8,700 0.0% 5162 Dental Insurance Premiums - 58 - 200 600 200.0% 5164 Optical Insurance Premiums - (27) - - - 0.0% 5167 LTD Ins Premium - 141 - 500 500 0.0% 5169 STD Ins Premium - 87 - 500 300 -40.0% 5175 Leave Buyback - - 4,400 4,400 - -100.0% 5199 Other Employee Benefits - (7) 1,000 1,000 100 -90.0% TOTAL SALARIES & BENEFITS 129,460 140,004 145,100 145,050 140,100 -3.4%

MATERIALS, SUPPLIES & SERVICES
6245 Meetings & Conferences 90 - 1,000 1,000 1,000 0.0% 6250 Staff Training - 53 - - - 0.0% 6301 Special Department Expenses 14,498 2,109 7,500 7,500 5,000 -33.3% 6315 Office Supplies - 135 500 500 500 0.0% 6362 Emergency Medical Supples 226 236 - - 500 0.0% 6366 Web Based Service/Subcriptions 198 198 - - - 0.0% 6399 Other Supplies - 620 - - - 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES 15,011 3,352 9,000 9,000 7,000 -22.2% EXPENDITURES GRAND TOTAL 144,471 143,355 154,100 154,050 147,100 -4.5% NET CHANGE IN POSITION (144,471) (143,355) (154,100) (154,050) (147,100) -4.5% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
105
123

PROPOSED BUDGET Administrative Services
FISCAL YEAR 2025-26 Public Safety Communications
101515
Revenues
4710 Reimbursements/Other Revenue 5,318 4,489 10,000 15,000 15,000 0.0% Total Revenues 5,318 4,489 10,000 15,000 15,000 0.0% GRAND TOTAL RESOURCES 5,318 4,489 10,000 15,000 15,000 0.0%

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 994,354 1,402,532 1,413,300 1,413,300 1,474,800 4.4% 5005 Salaries/Part-Time 105,741 84,066 125,000 125,000 125,000 0.0% 5015 Overtime 303,338 333,563 300,000 300,000 300,000 0.0% 5020 Leave Accrual Payout 24,629 6,162 - - - 0.0% 5022 Alternative H&W Payout 7,250 6,250 9,500 5,250 8,000 52.4% 5023 Signing Bonus Payout - 62,563 - - - 0.0% 5105 Health Insurance Allocation 171,028 155,045 213,200 - - 0.0% 5110 Life Ins Allocation - 664 4,200 4,200 2,300 -45.2% 5115 Dental Ins Allocation 9,201 9,010 5,400 - - 0.0% 5120 Optical Ins Allocation 1,731 2,910 2,800 2,800 2,600 -7.1% 5125 LTD Ins Allocation - - 6,200 - - 0.0% 5126 STD Ins Allocation - - 5,600 - - 0.0% 5135 Medicare 21,147 28,122 20,500 20,500 21,400 4.4% 5141 Employers' PARS/ARS 985 445 - - - 0.0% 5145 Employer CalPERS Retire NC 83,475 114,139 113,400 113,400 129,900 14.6% 5159 Employee Medical Opt Out Plan 17,090 13,124 21,700 21,700 - -100.0% 5160 Emp Bnft/Insurance Premiums - 106 - - - 0.0% 5161 Health Insurance Premiums - 61,822 - 213,200 195,800 -8.2% 5162 Dental Insurance Premiums - 3,666 - 5,400 13,300 146.3% 5163 Life Insurance Premiums - (46) - - - 0.0% 5164 Optical Insurance Premiums - (856) - - - 0.0% 5167 LTD Ins Premium - 1,644 - 6,200 5,300 -14.5% 5169 STD Ins Premium - 1,006 - 5,600 3,300 -41.1% 5175 Leave Buyback 5,428 31,122 9,800 9,800 3,000 -69.4% 5199 Other Employee Benefits - (106) 1,500 1,500 400 -73.3% TOTAL SALARIES & BENEFITS 1,745,397 2,316,954 2,252,100 2,247,850 2,285,100 1.7%

MATERIALS, SUPPLIES & SERVICES
6052 Common Area Expenses - 244 5,000 5,000 - -100.0% 6053 City Events - 1,103 - - 1,000 0.0% 6054 Recruitment Exp - 370 3,000 3,000 3,000 0.0% 6136 Software Maintenance 8,862 - - - - 0.0% 6137 Repair Maint/Equipment 16,297 20,757 35,000 35,000 - -100.0% 6225 Advertising/Promotional 1,059 51 - - - 0.0% 6230 Printing & Binding 39 216 - - 100 0.0% 6235 Travel - 4,476 7,000 7,000 5,000 -28.6% 6245 Meetings & Conferences 2,389 2,614 3,000 3,000 - -100.0% 6250 Staff Training 10,308 15,820 15,000 20,000 20,000 0.0% 6255 Dues & Memberships 933 1,035 5,000 5,000 1,500 -70.0% 6301 Special Department Expenses 7,133 10,853 5,000 5,000 - -100.0% 6315 Office Supplies 1,068 1,190 1,600 1,600 1,500 -6.3% 6325 Postage 81 127 150 150 150 0.0% 6355 Small Furniture & Fixture - 7,952 - - - 0.0% 6360 Uniforms 9,386 6,391 15,000 15,000 10,000 -33.3% 6366 Web Based Service/Subcriptions - 15 - - - 0.0% 6399 Other Supplies 213 1,711 - - - 0.0% 6401 Community Programs 237 4,684 5,000 5,000 5,000 0.0% 6845 Office Equipment 348 - - - - 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES 58,353 79,608 99,750 104,750 47,250 -54.9%

CIP & EQUIPMENT
6364 Computer Hardware 1,123 1,057 - - - 0.0% TOTAL CIP & EQUIPMENT 1,123 1,057 - - - 0.0% EXPENDITURES GRAND TOTAL 1,804,874 2,397,619 2,351,850 2,352,600 2,332,350 -0.9% NET CHANGE IN POSITION (1,799,556) (2,393,130) (2,341,850) (2,337,600) (2,317,350) -0.9% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
106
124

PROPOSED BUDGET Administrative Services
FISCAL YEAR 2025-26 Emergency Medical Services
101516

MATERIALS, SUPPLIES & SERVICES
6290 Dept. Contract Services 1,034,377 1,065,409 1,188,819 1,188,819 740,000 -37.8% 6301 Special Department Expenses - 1,592 - - - 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES 1,034,377 1,067,001 1,188,819 1,188,819 740,000 -37.8% EXPENDITURES GRAND TOTAL 1,034,377 1,067,001 1,188,819 1,188,819 740,000 -37.8% NET CHANGE IN POSITION (1,034,377) (1,067,001) (1,188,819) (1,188,819) (740,000) -37.8% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
107
125

PROPOSED BUDGET Administrative Services
FISCAL YEAR 2025-26 Information Technology
101523
Revenues
4999 Other Financing Sources 31,578 233,745 - - - 0.0% Total Revenues 31,578 233,745 - - - 0.0% GRAND TOTAL RESOURCES 31,578 233,745 - - - 0.0%

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 69,446 202,957 259,600 259,600 297,600 14.6% 5022 Alternative H&W Payout - 250 3,800 1,750 2,800 60.0% 5023 Signing Bonus Payout - 6,030 - - - 0.0% 5105 Health Insurance Allocation 10,873 16,997 31,200 - - 0.0% 5110 Life Ins Allocation - 129 800 800 500 -37.5% 5115 Dental Ins Allocation 549 902 900 - - 0.0% 5120 Optical Ins Allocation 138 381 500 500 600 20.0% 5125 LTD Ins Allocation - - 1,100 - - 0.0% 5126 STD Ins Allocation - - 1,100 - - 0.0% 5135 Medicare 1,009 3,063 3,800 3,800 4,400 15.8% 5145 Employer CalPERS Retire NC 5,148 15,309 20,000 20,000 23,700 18.5% 5159 Employee Medical Opt Out Plan - 1,000 4,800 4,800 - -100.0% 5160 Emp Bnft/Insurance Premiums - 20 - - - 0.0% 5161 Health Insurance Premiums - 9,097 - 31,200 39,900 27.9% 5162 Dental Insurance Premiums - 565 - 900 2,500 177.8% 5164 Optical Insurance Premiums - (135) - - - 0.0% 5167 LTD Ins Premium - 352 - 1,100 1,300 18.2% 5169 STD Ins Premium - 216 - 1,100 800 -27.3% 5175 Leave Buyback - - - - 5,600 0.0% 5199 Other Employee Benefits - (20) 1,100 1,100 100 -90.9% TOTAL SALARIES & BENEFITS 87,163 257,111 328,700 326,650 379,800 16.3%

MATERIALS, SUPPLIES & SERVICES
6044 Credit Card Write-offs 595 - - - - 0.0% 6099 Professional Services 26,205 29,995 100,000 150,000 150,000 0.0% 6128 Video Monitoring - 89,462 100,000 100,000 120,000 20.0% 6136 Software Maintenance 367,135 405,014 671,000 671,000 650,000 -3.1% 6143 Equipment Replacement 369 - - - - 0.0% 6215 Telephone/Internet 300 - - - - 0.0% 6245 Meetings & Conferences 5,811 675 5,000 5,000 4,000 -20.0% 6255 Dues & Memberships 201 1,078 1,100 749 750 0.1% 6290 Dept. Contract Services 308,188 163,800 - - - 0.0% 6301 Special Department Expenses 20,186 - - - - 0.0% 6315 Office Supplies 347 528 500 500 750 50.0% 6325 Postage 19 - - - - 0.0% 6360 Uniforms - - - 351 - -100.0% 6365 Computer Software 68 - - - - 0.0% 6366 Web Based Service/Subcriptions 826 3,771 - - - 0.0% 6368 Computer Peripheral/Accessory - - 8,000 8,000 8,000 0.0% 6399 Other Supplies 499 - - - - 0.0% 6845 Office Equipment 4,230 - - - - 0.0% 6908 Subscription Principal (GASB)78,498 150,532 - - - 0.0% 6919 Subscription Interest (GASB)1,335 4,365 - - - 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES 814,812 849,219 885,600 935,600 933,500 -0.2%

CIP & EQUIPMENT
6364 Computer Hardware 43,334 - - - - 0.0% 6367 Laptops/Tablets 31,578 233,745 - - - 0.0% 6840 Machinery & Equipment 83,315 20,026 - - - 0.0% 6855 Furniture & Fixtures 601 - - - - 0.0% TOTAL CIP & EQUIPMENT 158,828 253,771 - - - 0.0% EXPENDITURES GRAND TOTAL 1,060,804 1,360,101 1,214,300 1,262,250 1,313,300 4.0% NET CHANGE IN POSITION (1,029,225) (1,126,356) (1,214,300) (1,262,250) (1,313,300) 4.0% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
108
126

General Fund Budget
FISCAL YEAR 2025-26

COMMUNITY SERVICES

DEPARTMENT
109
127

Director of
Community
Services
Community Services Department
Organizational Chart
Community Services
Supervisor
Community Services
Supervisor
Community Services
Supervisor
Administrative
Assistant
Community Services
Coordinator
Community Services
Coordinator
Community Services
Coordinator
Facilities
Maintenance
Technician (3)
110 128

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.
111
129

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.
112
130

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. 113
131

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 Long-Term Fiscal Sustainability”, “Promote Community & Economic Development”, and ”Implement Public Infrastructure to Meet Community Needs”.
✓ Complete the remaining park restroom renovations at McFadden, Kramer Memorial and Tuffree Hill Parks
✓ Complete projects with Prop 68 funds at La Placita Parkette and Jaycee Parkette ✓ Replacement of HVAC and Windows at EdwinT. Powell Senior Center ✓ Develop an improved sponsorship package for events. Review, evaluate, and reimagine special events spending and execution.
✓ Develop scope of work and cost estimate for Tynes Gym facility renovation via RFP. ✓ Develop a scope of work and cost estimate for Kraemer Memorial Fountain to be transformed into a drought-tolerant plant fountain via RFP.
✓ Develop a Community Services Marketing Plan to engage with the community through various media (social media, web, digital options, banners, mailers). ✓ Develop a “Moving Movies in the Park” to highlight various parks throughout the city. ✓ Develop a new ordinance for Council consideration to allow for streamlining of City-approved Special Events which include beer or wine.
✓ Develop a Staff Succession Plan “training academy” for part-time staff to enhance knowledge, skills, and abilities to grow within the department.

114
132

PROPOSED BUDGET Community Services
FISCAL YEAR 2025-26 Summary
Revenues
4340 Recreation Programs 124,593 156,869 201,000 155,000 110,500 -28.7% 4341 Excursions - 1,155 - - 1,200 0.0% 4342 Special Events 33,509 25,460 30,000 30,110 105,750 251.2% 4345 Placentia Quarterly - - - - 5,000 0.0% 4346 Festival Revenue 28,339 37,127 85,000 70,000 40,000 -42.9% 4384 Athletic Field Light Fees 49,435 135,906 125,000 125,000 75,000 -40.0% 4385 Facility Rental 119,960 176,547 160,000 145,000 100,000 -31.0% 4386 Field Use Fees 56,884 84,903 75,000 75,000 75,000 0.0% 4705 Donations & Contributions 6,350 11,300 5,000 6,000 7,000 16.7% Total Revenues 419,069 629,266 681,000 606,110 519,450 -14.3% GRAND TOTAL RESOURCES 419,069 629,266 681,000 606,110 519,450 -14.3%

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 658,689 845,338 930,800 930,800 908,000 -2.4% 5005 Salaries/Part-Time 898,504 978,228 884,800 826,400 884,800 7.1% 5010 Salaries/Temporary Employees - 781 - - - 0.0% 5015 Overtime 36,882 74,112 45,000 55,000 61,000 10.9% 5020 Leave Accrual Payout 6,979 7,051 - - - 0.0% 5022 Alternative H&W Payout 6,250 3,875 7,800 4,000 4,000 0.0% 5023 Signing Bonus Payout - 30,390 - - - 0.0% 5099 Other Salaries & Wages 374 21 - - - 0.0% 5105 Health Insurance Allocation 86,792 76,806 164,800 - - 0.0% 5110 Life Ins Allocation - 402 2,400 2,400 1,700 -29.2% 5115 Dental Ins Allocation 6,996 6,046 4,700 - - 0.0% 5120 Optical Ins Allocation 1,345 1,757 2,100 2,100 2,600 23.8% 5125 LTD Ins Allocation - - 3,700 - - 0.0% 5126 STD Ins Allocation - - 3,500 - - 0.0% 5135 Medicare 23,503 28,342 13,800 13,800 13,000 -5.8% 5141 Employers' PARS/ARS 35,413 40,909 8,500 8,500 7,700 -9.4% 5145 Employer CalPERS Retire NC 59,111 82,565 91,300 91,300 99,100 8.5% 5147 ICMA Defined Contribution Plan - 4,945 - - - 0.0% 5159 Employee Medical Opt Out Plan 12,474 8,509 - - - 0.0% 5160 Emp Bnft/Insurance Premiums - 72 - - - 0.0% 5161 Health Insurance Premiums - 40,489 - 164,800 183,800 11.5% 5162 Dental Insurance Premiums - 2,782 - 4,700 12,700 170.2% 5164 Optical Insurance Premiums - (567) - - - 0.0% 5167 LTD Ins Premium - 1,042 - 3,700 4,000 8.1% 5169 STD Ins Premium - 638 - 3,500 2,600 -25.7% 5175 Leave Buyback - - 2,200 2,200 15,800 618.2% 5199 Other Employee Benefits - (72) 9,500 9,500 500 -94.7% 5500 Contra - Salaries (78,809) (53,832) - - (52,864) 0.0% TOTAL SALARIES & BENEFITS 1,754,503 2,180,628 2,174,900 2,122,700 2,148,436 1.2%

MATERIALS, SUPPLIES & SERVICES
6025 Third Party Administration 5,618 6,547 4,500 4,500 4,500 0.0% 6040 Misc Bank Charges 3,976 5,327 3,500 3,500 3,500 0.0% 6044 Credit Card Write-offs 422 42 - - - 0.0% 6051 Toll Roads Expense - 152 - - - 0.0% 6052 Common Area Expenses - 54 - - - 0.0% 6053 City Events - 3,879 - 908 - -100.0% 6054 Recruitment Exp - 64 - - - 0.0% 6060 Instructional Services 9,412 24,738 25,000 25,000 26,000 4.0% 6099 Professional Services 92,864 104,179 100,200 102,951 74,200 -27.9% 6130 Repair & Maint/Facilities 432,413 98,667 178,000 177,255 160,000 -9.7% 6131 Emergency Repairs - - - - 5,000 0.0% 6134 Vehicle Repair & Maintenance - 60 - 745 - -100.0% 6139 Repair/Maint - Parks & Fields - 517,017 481,700 481,051 481,000 0.0% 6141 Repair/Maint - Park LIghts - 17,191 33,500 33,500 25,000 -25.4% 6146 Paint Supplies - 43 - - - 0.0% 6147 Janitorial Supplies - 118 - 250 3,500 1299.5% 6165 Vehicle Rental - - - - 2,200 0.0% 6170 Equipment & Tool Rental - 15,472 - 191 - -100.0% 6215 Telephone/Internet 351 - - - - 0.0% 6230 Printing & Binding 24,590 58,054 54,600 56,080 55,700 -0.7% 6235 Travel - 3,539 - - - 0.0% % Change from
2024-25 Amended
FY24-25
Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted FY25-26 Proposed
115
133

PROPOSED BUDGET Community Services
FISCAL YEAR 2025-26 Summary
% Change from
2024-25 Amended
FY24-25
Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted FY25-26 Proposed
6245 Meetings & Conferences 27,470 16,265 - 653 7,600 1063.9% 6250 Staff Training 2,506 6,549 5,000 5,000 4,000 -20.0% 6255 Dues & Memberships 2,270 1,455 4,700 4,700 4,500 -4.3% 6265 Entertainment Services 12,015 17,047 21,500 22,205 52,000 134.2% 6270 Excursions 2,828 11,650 7,600 7,600 7,600 0.0% 6275 Officiating 4,284 4,284 4,500 4,500 4,500 0.0% 6290 Dept. Contract Services - 90,492 114,200 114,200 120,000 5.1% 6299 Other Purchased Services 45,554 79,744 114,100 106,845 106,500 -0.3% 6301 Special Department Expenses 69,083 74,016 112,700 89,877 - -100.0% 6315 Office Supplies 7,545 3,148 8,400 5,574 2,200 -60.5% 6320 Books & Periodicals - - - - 35,000 0.0% 6323 Photo Services & Supplies - - - - 8,500 0.0% 6325 Postage 15,291 10,583 16,000 16,000 10,000 -37.5% 6345 Gasoline & Diesel Fuel - 1,549 - - - 0.0% 6350 Small Tools/Equipment 2,934 138 - - - 0.0% 6355 Small Furniture & Fixture 900 732 - 326 1,700 421.1% 6360 Uniforms 8,200 10,049 10,000 12,000 37,000 208.3% 6362 Emergency Medical Supples - - - - 500 0.0% 6365 Computer Software 708 - - - - 0.0% 6366 Web Based Service/Subcriptions 402 1,657 2,000 3,141 - -100.0% 6399 Other Supplies 6,567 5,227 - 399 - -100.0% 6401 Community Programs 43,772 61,454 5,000 10,000 152,400 1424.0% 6845 Office Equipment 2,372 - - - - 0.0% 6999 Other Expenditure 249 - - - - 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES 824,598 1,251,182 1,306,700 1,288,950 1,394,600 8.2%

CIP & EQUIPMENT
6364 Computer Hardware 3,094 - - - - 0.0% 6840 Machinery & Equipment - 36,203 26,000 29,050 - -100.0% 6855 Furniture & Fixtures 6,756 1,461 5,750 950 5,750 505.3% TOTAL CIP & EQUIPMENT 9,849 37,664 31,750 30,000 5,750 -80.8% EXPENDITURES GRAND TOTAL 2,588,950 3,469,473 3,513,350 3,441,650 3,548,786 3.1% NET CHANGE IN POSITION (2,169,881) (2,840,207) (2,832,350) (2,835,540) (3,029,336) 6.8% 116
134

PROPOSED BUDGET Community Services
FISCAL YEAR 2025-26 Park Maintenance
104055

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular - 119,484 222,300 222,300 209,300 -5.8% 5015 Overtime - 30,188 - 23,500 25,000 6.4% 5020 Leave Accrual Payout - 7,051 - - - 0.0% 5022 Alternative H&W Payout - - 2,800 1,750 1,500 -14.3% 5099 Other Salaries & Wages - 21 - - - 0.0% 5105 Health Insurance Allocation - 15,887 67,600 - - 0.0% 5110 Life Ins Allocation - 78 700 700 500 -28.6% 5115 Dental Ins Allocation - 943 1,500 - - 0.0% 5120 Optical Ins Allocation - 407 900 900 900 0.0% 5125 LTD Ins Allocation - - 1,000 - - 0.0% 5126 STD Ins Allocation - - 900 - - 0.0% 5135 Medicare - 2,288 3,300 3,300 3,100 -6.1% 5145 Employer CalPERS Retire NC - 14,838 27,800 27,800 26,400 -5.0% 5160 Emp Bnft/Insurance Premiums - 17 - - - 0.0% 5161 Health Insurance Premiums - 16,549 - 67,600 67,600 0.0% 5162 Dental Insurance Premiums - 895 - 1,500 3,600 140.0% 5164 Optical Insurance Premiums - (203) - - - 0.0% 5167 LTD Ins Premium - 143 - 1,000 800 -20.0% 5169 STD Ins Premium - 88 - 900 500 -44.4% 5199 Other Employee Benefits - (17) 200 200 100 -50.0% TOTAL SALARIES & BENEFITS - 208,659 329,000 351,450 339,300 -3.5%

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services - - 10,000 10,000 10,000 0.0% 6130 Repair & Maint/Facilities - - 178,000 177,255 160,000 -9.7% 6131 Emergency Repairs - - - - 5,000 0.0% 6134 Vehicle Repair & Maintenance - 60 - 745 - -100.0% 6139 Repair/Maint - Parks & Fields - 689 481,700 481,051 481,000 0.0% 6141 Repair/Maint - Park LIghts - - 33,500 33,500 25,000 -25.4% 6147 Janitorial Supplies - - - 250 3,500 1299.5% 6245 Meetings & Conferences - - - - 500 0.0% 6250 Staff Training - - - - 500 0.0% 6255 Dues & Memberships - - - - 300 0.0% 6290 Dept. Contract Services - - 114,200 114,200 120,000 5.1% 6360 Uniforms - 220 - 2,000 2,000 0.0% 6399 Other Supplies - - - 399 - -100.0% TOTAL MATERIALS, SUPPLIES & SERVICES - 970 817,400 819,400 807,800 -1.4%

CIP & EQUIPMENT
6840 Machinery & Equipment - - 26,000 28,800 - -100.0% 6855 Furniture & Fixtures - - 5,750 950 5,750 505.3% TOTAL CIP & EQUIPMENT - - 31,750 29,750 5,750 -80.7% EXPENDITURES GRAND TOTAL - 209,629 1,178,150 1,200,600 1,152,850 -4.0% NET CHANGE IN POSITION - (209,629) (1,178,150) (1,200,600) (1,152,850) -4.0% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
117
135

PROPOSED BUDGET Community Services
FISCAL YEAR 2025-26 Comm Svc Administration
104070

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 221,907 310,585 257,100 257,100 255,000 -0.8% 5015 Overtime (932) 1,971 - 8,000 8,000 0.0% 5020 Leave Accrual Payout 4,618 - - - - 0.0% 5022 Alternative H&W Payout 750 375 900 1,250 1,500 20.0% 5023 Signing Bonus Payout - 9,847 - - - 0.0% 5105 Health Insurance Allocation 12,133 12,311 17,400 - - 0.0% 5110 Life Ins Allocation - 149 400 400 400 0.0% 5115 Dental Ins Allocation 1,154 943 400 - - 0.0% 5120 Optical Ins Allocation 208 301 200 200 400 100.0% 5125 LTD Ins Allocation - - 700 - - 0.0% 5126 STD Ins Allocation - - 800 - - 0.0% 5135 Medicare 3,284 4,775 3,800 3,800 3,700 -2.6% 5141 Employers' PARS/ARS 4,895 6,584 8,500 8,500 7,700 -9.4% 5145 Employer CalPERS Retire NC 12,727 23,065 19,800 19,800 25,700 29.8% 5147 ICMA Defined Contribution Plan - 4,945 - - - 0.0% 5160 Emp Bnft/Insurance Premiums - 19 - - - 0.0% 5161 Health Insurance Premiums - 7,026 - 17,400 31,200 79.3% 5162 Dental Insurance Premiums - 500 - 400 2,100 425.0% 5164 Optical Insurance Premiums - (101) - - - 0.0% 5167 LTD Ins Premium - 443 - 700 1,100 57.1% 5169 STD Ins Premium - 271 - 800 700 -12.5% 5175 Leave Buyback - - 2,200 2,200 13,400 509.1% 5199 Other Employee Benefits - (19) 9,000 9,000 100 -98.9% 5500 Contra - Salaries (24,320) - - - - 0.0% TOTAL SALARIES & BENEFITS 236,424 383,989 321,200 329,550 351,000 6.5%

MATERIALS, SUPPLIES & SERVICES
6025 Third Party Administration 276 - - - - 0.0% 6099 Professional Services 1,455 1,289 - 359 - -100.0% 6230 Printing & Binding 19,194 43,214 37,600 37,600 35,000 -6.9% 6235 Travel - 1,480 - - - 0.0% 6245 Meetings & Conferences 5,885 1,442 - - 5,000 0.0% 6255 Dues & Memberships 340 170 2,000 2,000 2,000 0.0% 6301 Special Department Expenses 454 - - - - 0.0% 6315 Office Supplies 1,894 1,672 5,000 2,174 1,500 -31.0% 6325 Postage 15,001 10,320 16,000 16,000 10,000 -37.5% 6355 Small Furniture & Fixture - - - 326 500 53.3% 6365 Computer Software 459 - - - - 0.0% 6366 Web Based Service/Subcriptions 228 582 2,000 3,141 - -100.0% 6401 Community Programs - 26 - - 3,600 0.0% 6845 Office Equipment 109 - - - - 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES 45,295 60,195 62,600 61,600 57,600 -6.5%

CIP & EQUIPMENT
6364 Computer Hardware 97 - - - - 0.0% 6855 Furniture & Fixtures 2,761 - - - - 0.0% TOTAL CIP & EQUIPMENT 2,859 - - - - 0.0% EXPENDITURES GRAND TOTAL 284,577 444,184 383,800 391,150 408,600 4.5% NET CHANGE IN POSITION (284,577) (444,184) (383,800) (391,150) (408,600) 4.5% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
118
136

PROPOSED BUDGET Community Services
FISCAL YEAR 2025-26 Comm Svc/Recreation Svc
104071
Revenues
4340 Recreation Programs 124,593 156,869 165,000 155,000 110,000 -29.0% 4341 Excursions - 1,155 - - 1,000 0.0% 4342 Special Events 85 290 - 500 - -100.0% 4345 Placentia Quarterly - - - - 5,000 0.0% 4346 Festival Revenue (2,718) (908) - - - 0.0% 4384 Athletic Field Light Fees 49,435 135,906 125,000 125,000 75,000 -40.0% 4385 Facility Rental 119,960 176,547 160,000 145,000 100,000 -31.0% 4386 Field Use Fees 56,884 84,903 75,000 75,000 75,000 0.0% 4705 Donations & Contributions 6,200 10,300 5,000 - 5,000 0.0% Total Revenues 354,438 565,061 530,000 500,500 371,000 -25.9% GRAND TOTAL RESOURCES 354,438 565,061 530,000 500,500 371,000 -25.9%

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 399,964 340,570 387,100 387,100 394,200 1.8% 5005 Salaries/Part-Time 695,836 851,038 687,500 661,200 742,200 12.3% 5010 Salaries/Temporary Employees - 781 - - - 0.0% 5015 Overtime 28,901 35,119 30,000 20,000 25,500 27.5% 5020 Leave Accrual Payout 2,361 - - - - 0.0% 5022 Alternative H&W Payout 5,250 2,250 2,800 750 800 6.7% 5023 Signing Bonus Payout - 17,507 - - - 0.0% 5099 Other Salaries & Wages 374 - - - - 0.0% 5105 Health Insurance Allocation 70,027 34,488 71,100 - - 0.0% 5110 Life Ins Allocation - 144 1,100 1,100 800 -27.3% 5115 Dental Ins Allocation 5,733 3,258 2,600 - - 0.0% 5120 Optical Ins Allocation 1,082 854 900 900 1,200 33.3% 5125 LTD Ins Allocation - - 1,700 - - 0.0% 5126 STD Ins Allocation - - 1,500 - - 0.0% 5135 Medicare 16,601 18,197 5,700 5,700 5,800 1.8% 5141 Employers' PARS/ARS 24,189 29,998 - - - 0.0% 5145 Employer CalPERS Retire NC 41,099 36,742 38,700 38,700 43,000 11.1% 5159 Employee Medical Opt Out Plan 12,474 8,509 - - - 0.0% 5160 Emp Bnft/Insurance Premiums - 32 - - - 0.0% 5161 Health Insurance Premiums - 13,682 - 71,100 76,300 7.3% 5162 Dental Insurance Premiums - 1,297 - 2,600 6,800 161.5% 5164 Optical Insurance Premiums - (230) - - - 0.0% 5167 LTD Ins Premium - 381 - 1,700 1,900 11.8% 5169 STD Ins Premium - 233 - 1,500 1,200 -20.0% 5199 Other Employee Benefits - (32) 200 200 200 0.0% 5500 Contra - Salaries (21,000) (53,832) - - - 0.0% TOTAL SALARIES & BENEFITS 1,282,891 1,340,985 1,230,900 1,192,550 1,299,900 9.0%

MATERIALS, SUPPLIES & SERVICES
6025 Third Party Administration 5,343 6,547 4,500 4,500 4,500 0.0% 6040 Misc Bank Charges 3,976 5,327 3,500 3,500 3,500 0.0% 6044 Credit Card Write-offs 422 42 - - - 0.0% 6051 Toll Roads Expense - 152 - - - 0.0% 6053 City Events - 3,879 - 908 - -100.0% 6054 Recruitment Exp - 64 - - - 0.0% 6060 Instructional Services 9,412 24,738 25,000 25,000 26,000 4.0% 6099 Professional Services 72,695 58,669 49,700 51,292 20,200 -60.6% 6130 Repair & Maint/Facilities 432,413 2,179 - - - 0.0% 6139 Repair/Maint - Parks & Fields - 98 - - - 0.0% 6146 Paint Supplies - 43 - - - 0.0% 6215 Telephone/Internet 351 - - - - 0.0% 6230 Printing & Binding 4,296 4,438 4,700 4,700 1,800 -61.7% 6235 Travel - 2,059 - - - 0.0% 6245 Meetings & Conferences 21,356 13,384 - 653 2,100 221.6% 6250 Staff Training 2,506 6,549 5,000 5,000 3,500 -30.0% 6255 Dues & Memberships 1,930 1,285 2,700 2,700 2,200 -18.5% 6270 Excursions 2,828 11,650 7,600 7,600 7,600 0.0% 6275 Officiating 4,284 4,284 4,500 4,500 4,500 0.0% 6299 Other Purchased Services 23,987 21,344 31,500 26,525 16,200 -38.9% 6301 Special Department Expenses 49,278 43,916 71,400 56,532 - -100.0% 6315 Office Supplies 3,764 346 - - - 0.0% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
119
137

PROPOSED BUDGET Community Services
FISCAL YEAR 2025-26 Comm Svc/Recreation Svc
104071
% Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
6325 Postage 290 143 - - - 0.0% 6345 Gasoline & Diesel Fuel - 464 - - - 0.0% 6350 Small Tools/Equipment 2,830 138 - - - 0.0% 6355 Small Furniture & Fixture 729 732 - - 200 0.0% 6360 Uniforms 8,200 9,833 10,000 10,000 11,000 10.0% 6362 Emergency Medical Supples - - - - 500 0.0% 6365 Computer Software 249 - - - - 0.0% 6366 Web Based Service/Subcriptions 174 1,075 - - - 0.0% 6399 Other Supplies 6,508 4,907 - - - 0.0% 6401 Community Programs 24,468 32,951 - 5,000 50,700 914.0% 6845 Office Equipment 1,778 - - - - 0.0% 6999 Other Expenditure 249 - - - - 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES 684,315 261,237 220,100 208,409 154,500 -25.9%

CIP & EQUIPMENT
6364 Computer Hardware 2,374 - - - - 0.0% 6855 Furniture & Fixtures 3,549 - - - - 0.0% TOTAL CIP & EQUIPMENT 5,923 - - - - 0.0% EXPENDITURES GRAND TOTAL 1,973,129 1,602,222 1,451,000 1,400,959 1,454,400 3.8% NET CHANGE IN POSITION (1,618,691) (1,037,162) (921,000) (900,459) (1,083,400) 20.3% 120
138

PROPOSED BUDGET Community Services
FISCAL YEAR 2025-26 Neighborhood Services
104072
Revenues
4340 Recreation Programs - - - - 500 0.0% 4341 Excursions - - - - 200 0.0% 4342 Special Events - - - - 750 0.0% 4705 Donations & Contributions - 1,000 - 5,000 1,500 -70.0% Total Revenues - 1,000 - 5,000 2,950 -41.0% GRAND TOTAL RESOURCES - 1,000 - 5,000 2,950 -41.0%

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 35,210 51,293 64,300 64,300 49,500 -23.0% 5005 Salaries/Part-Time 104,228 68,241 94,600 73,600 75,000 1.9% 5015 Overtime 8,775 3,719 10,000 3,500 2,500 -28.6% 5022 Alternative H&W Payout 250 - 1,300 250 200 -20.0% 5105 Health Insurance Allocation 4,632 5,434 8,700 - - 0.0% 5110 Life Ins Allocation - 31 200 200 - -100.0% 5115 Dental Ins Allocation 110 313 200 - - 0.0% 5120 Optical Ins Allocation 55 88 100 100 100 0.0% 5125 LTD Ins Allocation - - 300 - - 0.0% 5126 STD Ins Allocation - - 300 - - 0.0% 5135 Medicare 2,156 1,789 1,000 1,000 400 -60.0% 5141 Employers' PARS/ARS 2,647 2,116 - - - 0.0% 5145 Employer CalPERS Retire NC 5,143 4,984 5,000 5,000 4,000 -20.0% 5160 Emp Bnft/Insurance Premiums - 5 - - - 0.0% 5161 Health Insurance Premiums - 3,233 - 8,700 8,700 0.0% 5162 Dental Insurance Premiums - 89 - 200 200 0.0% 5164 Optical Insurance Premiums - (34) - - - 0.0% 5167 LTD Ins Premium - 75 - 300 200 -33.3% 5169 STD Ins Premium - 46 - 300 200 -33.3% 5175 Leave Buyback - - - - 2,400 0.0% 5199 Other Employee Benefits - (5) 100 100 100 0.0% 5500 Contra - Salaries (33,489) - - - (21,000) 0.0% TOTAL SALARIES & BENEFITS 129,716 141,420 186,100 157,550 122,500 -22.2%

MATERIALS, SUPPLIES & SERVICES
6052 Common Area Expenses - 54 - - - 0.0% 6245 Meetings & Conferences - 211 - - - 0.0% 6299 Other Purchased Services 532 - 2,000 2,000 4,300 115.0% 6301 Special Department Expenses 1,202 2,936 3,000 3,000 - -100.0% 6315 Office Supplies 849 1,051 2,500 2,500 500 -80.0% 6355 Small Furniture & Fixture 171 - - - 1,000 0.0% 6399 Other Supplies 24 - - - - 0.0% 6401 Community Programs 3,271 5,074 - - 6,000 0.0% 6845 Office Equipment 485 - - - - 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES 6,533 9,326 7,500 7,500 11,800 57.3%

CIP & EQUIPMENT
6364 Computer Hardware 622 - - - - 0.0% 6855 Furniture & Fixtures 445 - - - - 0.0% TOTAL CIP & EQUIPMENT 1,067 - - - - 0.0% EXPENDITURES GRAND TOTAL 137,316 150,746 193,600 165,050 134,300 -18.6% NET CHANGE IN POSITION (137,316) (149,746) (193,600) (160,050) (131,350) -17.9% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
121
139

PROPOSED BUDGET Community Services
FISCAL YEAR 2025-26 Tamale Festival
104073
Revenues
4342 Special Events - (915) 30,000 - 35,000 0.0% 4346 Festival Revenue - - 45,000 30,000 - -100.0% Total Revenues - (915) 75,000 30,000 35,000 16.7% GRAND TOTAL RESOURCES - (915) 75,000 30,000 35,000 16.7%

SALARIES & BENEFITS
5005 Salaries/Part-Time - - 7,600 - - 0.0% TOTAL SALARIES & BENEFITS - - 7,600 - - 0.0%

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services - 13,669 11,500 12,300 15,000 22.0% 6170 Equipment & Tool Rental - 15,472 - 191 - -100.0% 6230 Printing & Binding - 1,095 1,500 2,980 3,000 0.7% 6265 Entertainment Services - 250 4,000 4,000 5,000 25.0% 6299 Other Purchased Services - 12,530 28,000 25,720 24,000 -6.7% 6301 Special Department Expenses - 932 2,000 2,000 - -100.0% 6401 Community Programs - - - - 2,500 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES - 43,948 47,000 47,191 49,500 4.9% EXPENDITURES GRAND TOTAL - 43,948 54,600 47,191 49,500 4.9% NET CHANGE IN POSITION - (44,863) 20,400 (17,191) (14,500) -15.7% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
122
140

PROPOSED BUDGET Community Services
FISCAL YEAR 2025-26 Summer Programs
104074
Revenues
4340 Recreation Programs - - 36,000 - - 0.0% Total Revenues - - 36,000 - - 0.0% GRAND TOTAL RESOURCES - - 36,000 - - 0.0%

SALARIES & BENEFITS
5005 Salaries/Part-Time - - 9,500 - - 0.0% TOTAL SALARIES & BENEFITS - - 9,500 - - 0.0%

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services - - - - 2,000 0.0% 6230 Printing & Binding - - - - 900 0.0% 6265 Entertainment Services 12,015 16,797 17,500 18,205 20,000 9.9% 6299 Other Purchased Services 6,800 9,500 8,500 8,500 18,000 111.8% 6301 Special Department Expenses 172 785 2,000 (3,705) - -100.0% 6401 Community Programs - 6,130 5,000 5,000 11,000 120.0% TOTAL MATERIALS, SUPPLIES & SERVICES 18,987 33,212 33,000 28,000 51,900 85.4% EXPENDITURES GRAND TOTAL 18,987 33,212 42,500 28,000 51,900 85.4% NET CHANGE IN POSITION (18,987) (33,212) (6,500) (28,000) (51,900) 85.4% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
123
141

PROPOSED BUDGET Community Services
FISCAL YEAR 2025-26 Centennial
104075
Revenues
4342 Special Events 33,424 26,085 - 29,610 70,000 136.4% Total Revenues 33,424 26,085 - 29,610 70,000 136.4% GRAND TOTAL RESOURCES 33,424 26,085 - 29,610 70,000 136.4%

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services - - - - 12,000 0.0% 6230 Printing & Binding - - - - 7,500 0.0% 6265 Entertainment Services - - - - 15,000 0.0% 6299 Other Purchased Services - - - - 7,500 0.0% 6320 Books & Periodicals - - - - 35,000 0.0% 6323 Photo Services & Supplies - - - - 8,500 0.0% 6360 Uniforms - - - - 24,000 0.0% 6401 Community Programs 1,614 824 - - 15,500 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES 1,614 824 - - 125,000 0.0% EXPENDITURES GRAND TOTAL 1,614 824 - - 125,000 0.0% NET CHANGE IN POSITION 31,810 25,261 - 29,610 (55,000) -285.7% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
124
142

PROPOSED BUDGET Community Services
FISCAL YEAR 2025-26 Heritage Festival
104078
Revenues
4346 Festival Revenue 31,057 38,035 40,000 40,000 40,000 0.0% Total Revenues 31,057 38,035 40,000 40,000 40,000 0.0% GRAND TOTAL RESOURCES 31,057 38,035 40,000 40,000 40,000 0.0%

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 272 - - - - 0.0% 5005 Salaries/Part-Time 17,263 48 18,000 - - 0.0% 5135 Medicare 254 1 - - - 0.0% 5141 Employers' PARS/ARS 637 1 - - - 0.0% 5145 Employer CalPERS Retire NC 14 5 - - - 0.0% TOTAL SALARIES & BENEFITS 18,440 55 18,000 - - 0.0%

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services 18,714 24,231 29,000 29,000 15,000 -48.3% 6165 Vehicle Rental - - - - 2,200 0.0% 6230 Printing & Binding 1,101 9,307 10,800 10,800 7,500 -30.6% 6245 Meetings & Conferences 229 1,228 - - - 0.0% 6265 Entertainment Services - - - - 12,000 0.0% 6299 Other Purchased Services 14,236 35,470 41,900 41,900 34,000 -18.9% 6301 Special Department Expenses 15,112 19,881 22,300 22,300 - -100.0% 6315 Office Supplies 929 79 900 900 - -100.0% 6325 Postage - 119 - - - 0.0% 6401 Community Programs 5,646 5,533 - - 18,000 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES 55,966 95,847 104,900 104,900 88,700 -15.4% EXPENDITURES GRAND TOTAL 74,406 95,902 122,900 104,900 88,700 -15.4% NET CHANGE IN POSITION (43,349) (57,867) (82,900) (64,900) (48,700) -25.0% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
125
143

PROPOSED BUDGET Community Services
FISCAL YEAR 2025-26 Senior Services
104079
Revenues
4705 Donations & Contributions 150 - - 1,000 500 -50.0% Total Revenues 150 - - 1,000 500 -50.0% GRAND TOTAL RESOURCES 150 - - 1,000 500 -50.0%

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 6 4 - - - 0.0% 5005 Salaries/Part-Time 81,178 58,901 67,600 91,600 67,600 -26.2% 5135 Medicare 1,177 854 - - - 0.0% 5141 Employers' PARS/ARS 3,045 2,209 - - - 0.0% 5500 Contra - Salaries - - - - (31,864) 0.0% TOTAL SALARIES & BENEFITS 85,405 61,969 67,600 91,600 35,736 -61.0%

MATERIALS, SUPPLIES & SERVICES
6299 Other Purchased Services - 900 2,200 2,200 2,500 13.6% 6301 Special Department Expenses 2,866 5,329 12,000 9,750 - -100.0% 6315 Office Supplies 109 - - - 200 0.0% 6350 Small Tools/Equipment 105 - - - - 0.0% 6399 Other Supplies 36 320 - - - 0.0% 6401 Community Programs 8,773 10,916 - - 45,100 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES 11,888 17,465 14,200 11,950 47,800 300.0%

CIP & EQUIPMENT
6840 Machinery & Equipment - - - 250 - -100.0% TOTAL CIP & EQUIPMENT - - - 250 - -100.0% EXPENDITURES GRAND TOTAL 97,293 79,433 81,800 103,800 83,536 -19.5% NET CHANGE IN POSITION (97,143) (79,433) (81,800) (102,800) (83,036) -19.2% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
126
144

General Fund Budget
FISCAL YEAR 2025-26

DEVELOPMENT SERVICES

DEPARTMENT
127
145

Director of
Development
Services
Development Services Department
Organizational Chart
PlanningBuilding Code Enforcement
Administrative
Assistant
Building Inspection
Manager
Building Inspector
Senior Building
Permit Technician
Planning Manager
Associate Planner
Planning Technician
Code Enforcement
Supervisor
Code Enforcement
Officer (2)
GIS Technician Building Permit
Technician
128 146

DEVELOPMENT SERVICES

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

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

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

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

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

129
147

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 Façade 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 130
148

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
All 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 65 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

131
149

PROPOSED BUDGET Development Services
FISCAL YEAR 2025-26 Summary
Revenues
4101 Business License Fees 69 - - - - 0.0% 4160 Building Permits 764,782 802,260 815,000 815,000 839,450 3.0% 4161 Banner Permits 350 175 350 350 - -100.0% 4162 Plumbing Permits 105,687 93,642 94,500 114,500 117,935 3.0% 4163 Fire Plan Check/Permit 63,031 - - - - 0.0% 4164 Electrical Permits 128,204 159,399 141,750 216,750 223,253 3.0% 4165 Building Plan Check - - - - 100,000 0.0% 4166 Heat/Ventilation Air Cond 103,855 113,037 126,000 226,000 232,780 3.0% 4168 Swimming Pool Permits 40,742 50,500 55,000 55,000 56,650 3.0% 4169 Waived Banner Permit Fees (13,046) - - - - 0.0% 4198 City Projct Permits Contra-Rev - (75,132) - - - 0.0% 4305 Planning Division Fees 250,364 280,726 290,000 304,500 313,635 3.0% 4308 Dedicated Inspector Fee - - - - 140,000 0.0% 4315 Landscape Review Fees 2,820 18,897 20,000 20,000 20,600 3.0% 4364 Sanitation Collect Fees 25,632 15,043 25,000 25,000 35,000 40.0% 4380 Business Site Insp Fee 6,400 10,299 9,450 9,450 9,450 0.0% 4411 Administrative Citations 121,103 156,358 125,000 140,000 144,200 3.0% 4710 Reimbursements/Other Revenue 13,003 15,000 - - - 0.0% Total Revenues 1,612,996 1,640,203 1,702,050 1,926,550 2,232,953 15.9% GRAND TOTAL RESOURCES 1,612,996 1,640,203 1,702,050 1,926,550 2,232,953 15.9%

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 823,243 919,462 1,106,100 1,106,100 1,181,200 6.8% 5005 Salaries/Part-Time 71,466 50,419 50,000 50,000 53,000 6.0% 5015 Overtime 1,497 1,715 500 500 1,000 100.0% 5020 Leave Accrual Payout 11,153 - - - - 0.0% 5022 Alternative H&W Payout 6,013 4,000 10,300 5,250 6,100 16.2% 5023 Signing Bonus Payout - 35,905 - - - 0.0% 5105 Health Insurance Allocation 107,841 75,614 147,400 - - 0.0% 5110 Life Ins Allocation - 429 3,000 3,000 2,000 -33.3% 5115 Dental Ins Allocation 10,900 7,835 7,600 - - 0.0% 5120 Optical Ins Allocation 2,018 2,121 2,200 2,200 2,700 22.7% 5125 LTD Ins Allocation - - 4,400 - - 0.0% 5126 STD Ins Allocation - - 4,200 - - 0.0% 5135 Medicare 13,797 15,386 16,100 16,100 17,300 7.5% 5141 Employers' PARS/ARS 7,127 8,519 8,700 8,700 8,700 0.0% 5145 Employer CalPERS Retire NC 60,879 65,886 85,100 85,100 104,100 22.3% 5147 ICMA Defined Contribution Plan - 3,523 - - - 0.0% 5159 Employee Medical Opt Out Plan 26,512 17,232 26,500 26,500 - -100.0% 5160 Emp Bnft/Insurance Premiums - 71 - - - 0.0% 5161 Health Insurance Premiums - 33,427 - 147,400 138,800 -5.8% 5162 Dental Insurance Premiums - 3,232 - 7,600 13,400 76.3% 5163 Life Insurance Premiums - (115) - - - 0.0% 5164 Optical Insurance Premiums - (618) - - - 0.0% 5167 LTD Ins Premium - 1,206 - 4,400 4,700 6.8% 5169 STD Ins Premium - 738 - 4,200 3,000 -28.6% 5175 Leave Buyback 11,175 27,481 28,600 28,600 30,600 7.0% 5199 Other Employee Benefits - (71) 12,600 12,600 400 -96.8% 5500 Contra - Salaries (36,326) (35,888) - - (35,888) 0.0% TOTAL SALARIES & BENEFITS 1,117,294 1,237,509 1,513,300 1,508,250 1,531,112 1.5%

MATERIALS, SUPPLIES & SERVICES
6005 Legal Services - 6,722 - - - 0.0% 6045 Building Inspection Services - - - - 100,000 0.0% 6047 Landscape Review Expense 2,820 13,270 15,000 15,000 14,000 -6.7% 6050 Fire Plan Check Services 49,464 9,230 - - - 0.0% 6099 Professional Services 65,302 21,451 25,050 15,243 48,000 214.9% 6136 Software Maintenance 7,454 - - - - 0.0% 6230 Printing & Binding 305 - - - - 0.0% 6235 Travel 1,485 10,305 - - - 0.0% 6245 Meetings & Conferences 14,337 17,914 7,000 7,000 10,000 42.9% 6250 Staff Training 464 1,329 1,300 1,800 1,900 5.6% 6255 Dues & Memberships 2,773 4,553 650 1,050 1,890 80.0% 6290 Dept. Contract Services 454,181 488,076 213,000 379,808 240,200 -36.8% 6301 Special Department Expenses - 91 - - - 0.0% FY22-23
Audited
FY23-24
Audited
FY24-25
Amended FY25-26 Proposed % Change from
2024-25 Amended
FY24-25
Adopted
132
150

PROPOSED BUDGET Development Services
FISCAL YEAR 2025-26 Summary
FY22-23
Audited
FY23-24
Audited
FY24-25
Amended FY25-26 Proposed % Change from
2024-25 Amended
FY24-25
Adopted
6315 Office Supplies 3,265 8,758 2,500 4,000 4,350 8.7% 6320 Books & Periodicals 1,558 - 600 600 1,600 166.7% 6325 Postage 27 11 100 100 600 500.0% 6350 Small Tools/Equipment 168 - 200 200 - -100.0% 6355 Small Furniture & Fixture - 64 - - 200 0.0% 6360 Uniforms 560 2,849 1,750 1,750 1,500 -14.3% 6361 Personal Protection Equipment 974 - 2,000 600 - -100.0% 6363 Resident Vehicle Rebate Prog 42,500 - - - - 0.0% 6366 Web Based Service/Subcriptions 320 - - - - 0.0% 6421 Pass-Through Waived Permit Fee 82 - - - - 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES 648,038 584,624 269,150 427,150 424,240 -0.7%

CIP & EQUIPMENT
6364 Computer Hardware 12 - - - - 0.0% TOTAL CIP & EQUIPMENT 12 - - - - 0.0% EXPENDITURES GRAND TOTAL 1,765,344 1,822,133 1,782,450 1,935,400 1,955,352 1.0% NET CHANGE IN POSITION (152,348) (181,930) (80,400) (8,850) 277,601 -3236.7% 133
151

PROPOSED BUDGET Development Services
FISCAL YEAR 2025-26 Planning
102531
Revenues
4169 Waived Banner Permit Fees (7,880) - - - - 0.0% 4305 Planning Division Fees 250,364 280,726 290,000 304,500 313,635 3.0% 4315 Landscape Review Fees 2,820 18,897 20,000 20,000 20,600 3.0% 4380 Business Site Insp Fee 80 - - - - 0.0% 4710 Reimbursements/Other Revenue 13,000 15,000 - - - 0.0% Total Revenues 258,384 314,623 310,000 324,500 334,235 3.0% GRAND TOTAL RESOURCES 258,384 314,623 310,000 324,500 334,235 3.0%

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 555,858 556,084 765,000 765,000 383,900 -49.8% 5005 Salaries/Part-Time 12,053 8,976 15,000 15,000 15,000 0.0% 5015 Overtime 642 370 500 500 500 0.0% 5020 Leave Accrual Payout 9,059 - - - - 0.0% 5022 Alternative H&W Payout 4,250 3,500 6,000 2,500 2,300 -8.0% 5023 Signing Bonus Payout - 28,858 - - - 0.0% 5105 Health Insurance Allocation 63,109 49,903 93,600 - - 0.0% 5110 Life Ins Allocation - 176 1,900 1,900 800 -57.9% 5115 Dental Ins Allocation 6,597 5,458 4,500 - - 0.0% 5120 Optical Ins Allocation 1,184 1,301 1,300 1,300 1,200 -7.7% 5125 LTD Ins Allocation - - 2,700 - - 0.0% 5126 STD Ins Allocation - - 2,700 - - 0.0% 5135 Medicare 8,829 9,234 11,100 11,100 5,600 -49.5% 5141 Employers' PARS/ARS 5,969 4,279 8,700 8,700 - -100.0% 5145 Employer CalPERS Retire NC 37,200 38,829 58,800 58,800 33,200 -43.5% 5159 Employee Medical Opt Out Plan 15,428 11,909 16,900 16,900 - -100.0% 5160 Emp Bnft/Insurance Premiums - 27 - - - 0.0% 5161 Health Insurance Premiums - 15,666 - 93,600 67,600 -27.8% 5162 Dental Insurance Premiums - 1,406 - 4,500 6,200 37.8% 5163 Life Insurance Premiums - (115) - - - 0.0% 5164 Optical Insurance Premiums - (269) - - - 0.0% 5167 LTD Ins Premium - 448 - 2,700 1,800 -33.3% 5169 STD Ins Premium - 274 - 2,700 1,100 -59.3% 5175 Leave Buyback 11,175 27,481 28,600 28,600 15,800 -44.8% 5199 Other Employee Benefits - (27) 11,400 11,400 100 -99.1% TOTAL SALARIES & BENEFITS 731,353 763,768 1,028,700 1,025,200 535,100 -47.8%

MATERIALS, SUPPLIES & SERVICES
6005 Legal Services - 6,722 - - - 0.0% 6047 Landscape Review Expense 2,820 13,270 15,000 15,000 14,000 -6.7% 6099 Professional Services 58,445 26,083 24,950 15,143 20,000 32.1% 6235 Travel - 3,620 - - - 0.0% 6245 Meetings & Conferences 3,893 8,541 5,000 5,000 - -100.0% 6250 Staff Training - 595 500 500 500 0.0% 6255 Dues & Memberships 1,625 3,466 650 1,050 1,300 23.8% 6301 Special Department Expenses - (16) - - - 0.0% 6315 Office Supplies 634 4,407 1,500 3,000 2,500 -16.7% 6325 Postage - 11 100 100 100 0.0% 6355 Small Furniture & Fixture - 64 - - 200 0.0% 6360 Uniforms - 67 250 250 - -100.0% TOTAL MATERIALS, SUPPLIES & SERVICES 67,417 66,830 47,950 40,043 38,600 -3.6%

CIP & EQUIPMENT
6364 Computer Hardware 12 - - - - 0.0% TOTAL CIP & EQUIPMENT 12 - - - - 0.0% EXPENDITURES GRAND TOTAL 798,783 830,598 1,076,650 1,065,243 573,700 -46.1% NET CHANGE IN POSITION (540,399) (515,974) (766,650) (740,743) (239,465) -67.7% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
134
152

PROPOSED BUDGET Development Services
FISCAL YEAR 2025-26 Building & Safety
102532
Revenues
4101 Business License Fees 69 - - - - 0.0% 4160 Building Permits 764,782 802,260 815,000 815,000 839,450 3.0% 4161 Banner Permits 350 175 350 350 - -100.0% 4162 Plumbing Permits 105,687 93,642 94,500 114,500 117,935 3.0% 4163 Fire Plan Check/Permit 63,031 - - - - 0.0% 4164 Electrical Permits 128,204 159,399 141,750 216,750 223,253 3.0% 4165 Building Plan Check - - - - 100,000 0.0% 4166 Heat/Ventilation Air Cond 103,855 113,037 126,000 226,000 232,780 3.0% 4168 Swimming Pool Permits 40,742 50,500 55,000 55,000 56,650 3.0% 4169 Waived Banner Permit Fees (5,166) - - - - 0.0% 4198 City Projct Permits Contra-Rev - (75,132) - - - 0.0% 4308 Dedicated Inspector Fee - - - - 140,000 0.0% 4364 Sanitation Collect Fees 25,632 15,043 25,000 25,000 35,000 40.0% 4380 Business Site Insp Fee 6,320 10,299 9,450 9,450 9,450 0.0% 4710 Reimbursements/Other Revenue 3 - - - - 0.0% Total Revenues 1,233,509 1,169,222 1,267,050 1,462,050 1,754,518 20.0% GRAND TOTAL RESOURCES 1,233,509 1,169,222 1,267,050 1,462,050 1,754,518 20.0%

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 37,441 133,983 185,100 185,100 355,500 92.1% 5015 Overtime - 390 - - 500 0.0% 5020 Leave Accrual Payout 480 - - - - 0.0% 5022 Alternative H&W Payout 500 250 2,800 750 1,800 140.0% 5023 Signing Bonus Payout - 2,803 - - - 0.0% 5105 Health Insurance Allocation 9,222 8,993 31,200 - - 0.0% 5110 Life Ins Allocation - 89 600 600 500 -16.7% 5115 Dental Ins Allocation 2,055 1,176 2,000 - - 0.0% 5120 Optical Ins Allocation 368 341 500 500 600 20.0% 5125 LTD Ins Allocation - - 900 - - 0.0% 5126 STD Ins Allocation - - 800 - - 0.0% 5135 Medicare 658 2,047 2,700 2,700 5,200 92.6% 5145 Employer CalPERS Retire NC 2,786 10,176 14,300 14,300 35,600 149.0% 5159 Employee Medical Opt Out Plan 7,392 3,400 4,800 4,800 - -100.0% 5160 Emp Bnft/Insurance Premiums - 20 - - - 0.0% 5161 Health Insurance Premiums - 7,581 - 31,200 31,200 0.0% 5162 Dental Insurance Premiums - 698 - 2,000 2,900 45.0% 5164 Optical Insurance Premiums - (124) - - - 0.0% 5167 LTD Ins Premium - 240 - 900 1,000 11.1% 5169 STD Ins Premium - 147 - 800 600 -25.0% 5199 Other Employee Benefits - (20) 200 200 100 -50.0% TOTAL SALARIES & BENEFITS 60,902 172,192 245,900 243,850 435,500 78.6%

MATERIALS, SUPPLIES & SERVICES
6045 Building Inspection Services - - - - 100,000 0.0% 6050 Fire Plan Check Services 49,464 9,230 - - - 0.0% 6136 Software Maintenance 7,454 - - - - 0.0% 6245 Meetings & Conferences - 430 - - - 0.0% 6250 Staff Training - 240 500 1,000 1,100 10.0% 6255 Dues & Memberships 35 887 - - 340 0.0% 6290 Dept. Contract Services 439,607 466,774 213,000 379,808 240,000 -36.8% 6315 Office Supplies 2,509 3,898 500 500 500 0.0% 6320 Books & Periodicals 1,558 - 600 600 1,600 166.7% 6421 Pass-Through Waived Permit Fee 82 - - - - 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES 500,708 481,459 214,600 381,908 343,540 -10.0% EXPENDITURES GRAND TOTAL 561,610 653,651 460,500 625,758 779,040 24.5% NET CHANGE IN POSITION 671,899 515,571 806,550 836,293 975,478 16.6% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
135
153

PROPOSED BUDGET Development Services
FISCAL YEAR 2025-26 Code Enforcement
102533
Revenues
4411 Administrative Citations 121,103 156,358 125,000 140,000 144,200 3.0% Total Revenues 121,103 156,358 125,000 140,000 144,200 3.0% GRAND TOTAL RESOURCES 121,103 156,358 125,000 140,000 144,200 3.0%

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 75,934 138,162 156,000 156,000 164,100 5.2% 5005 Salaries/Part-Time 59,412 36,760 35,000 35,000 38,000 8.6% 5015 Overtime 855 1,031 - - - 0.0% 5020 Leave Accrual Payout 380 - - - - 0.0% 5022 Alternative H&W Payout 250 250 1,500 500 500 0.0% 5023 Signing Bonus Payout - 4,244 - - - 0.0% 5105 Health Insurance Allocation 22,529 16,717 22,600 - - 0.0% 5110 Life Ins Allocation - 69 500 500 300 -40.0% 5115 Dental Ins Allocation 1,541 1,201 1,100 - - 0.0% 5120 Optical Ins Allocation 276 362 400 400 400 0.0% 5125 LTD Ins Allocation - - 800 - - 0.0% 5126 STD Ins Allocation - - 700 - - 0.0% 5135 Medicare 1,987 2,651 2,300 2,300 2,400 4.3% 5141 Employers' PARS/ARS 1,158 1,296 - - - 0.0% 5145 Employer CalPERS Retire NC 7,784 10,540 12,000 12,000 13,100 9.2% 5159 Employee Medical Opt Out Plan - 1,923 4,800 4,800 - -100.0% 5160 Emp Bnft/Insurance Premiums - 12 - - - 0.0% 5161 Health Insurance Premiums - 6,570 - 22,600 22,600 0.0% 5162 Dental Insurance Premiums - 449 - 1,100 1,600 45.5% 5164 Optical Insurance Premiums - (108) - - - 0.0% 5167 LTD Ins Premium - 192 - 800 700 -12.5% 5169 STD Ins Premium - 117 - 700 500 -28.6% 5199 Other Employee Benefits - (12) 1,000 1,000 100 -90.0% TOTAL SALARIES & BENEFITS 172,107 222,426 238,700 237,700 244,300 2.8%

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services - - 100 100 28,000 27900.0% 6235 Travel - 30 - - - 0.0% 6245 Meetings & Conferences - 25 2,000 2,000 - -100.0% 6250 Staff Training 464 494 300 300 300 0.0% 6255 Dues & Memberships 200 200 - - 250 0.0% 6290 Dept. Contract Services 14,574 21,302 - - 200 0.0% 6301 Special Department Expenses - 108 - - - 0.0% 6315 Office Supplies 122 453 500 500 250 -50.0% 6350 Small Tools/Equipment 168 - 200 200 - -100.0% 6360 Uniforms 560 2,782 1,500 1,500 1,500 0.0% 6361 Personal Protection Equipment 974 - 2,000 600 - -100.0% TOTAL MATERIALS, SUPPLIES & SERVICES 17,063 25,394 6,600 5,200 30,500 486.5% EXPENDITURES GRAND TOTAL 189,169 247,820 245,300 242,900 274,800 13.1% NET CHANGE IN POSITION (68,066) (91,462) (120,300) (102,900) (130,600) 26.9% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
136
154

PROPOSED BUDGET Development Services
FISCAL YEAR 2025-26 Economic Development
102534

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 154,009 - - - - 0.0% 5020 Leave Accrual Payout 1,233 - - - - 0.0% 5022 Alternative H&W Payout 1,013 - - - - 0.0% 5105 Health Insurance Allocation 12,980 - - - - 0.0% 5115 Dental Ins Allocation 707 - - - - 0.0% 5120 Optical Ins Allocation 190 - - - - 0.0% 5135 Medicare 2,322 - - - - 0.0% 5145 Employer CalPERS Retire NC 13,110 - - - - 0.0% 5159 Employee Medical Opt Out Plan 3,692 - - - - 0.0% 5500 Contra - Salaries (36,326) (35,888) - - (35,888) 0.0% TOTAL SALARIES & BENEFITS 152,932 (35,888) - - (35,888) 0.0%

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services 6,858 (4,631) - - - 0.0% 6230 Printing & Binding 305 - - - - 0.0% 6235 Travel 1,485 3,034 - - - 0.0% 6245 Meetings & Conferences 6,550 376 - - - 0.0% 6255 Dues & Memberships 913 - - - - 0.0% 6315 Office Supplies - - - - 1,100 0.0% 6325 Postage 27 - - - 500 0.0% 6363 Resident Vehicle Rebate Prog 42,500 - - - - 0.0% 6366 Web Based Service/Subcriptions 320 - - - - 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES 58,957 (1,221) - - 1,600 0.0% EXPENDITURES GRAND TOTAL 211,888 (37,109) - - (34,288) 0.0% NET CHANGE IN POSITION (211,888) 37,109 - - 34,288 0.0% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
137
155

General Fund Budget
FISCAL YEAR 2025-26

FINANCE DEPARTMENT
138
156

Director of
Finance
Finance Department
Organizational Chart
Accounting
Accounting
Technician
Budget & Finance
Finance Manager
Senior Accountant
Senior Accounting
Technician
Accounting
Technician (3)
Senior Financial
Analyst
139 157

FINANCE

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.

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.

140
158

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.

141
159

PROPOSED BUDGET Finance
FISCAL YEAR 2025-26 Finance Administration
102020
Revenues
4999 Other Financing Sources 129,849 140,198 - - - 0.0% Total Revenues 129,849 140,198 - - - 0.0% GRAND TOTAL RESOURCES 129,849 140,198 - - - 0.0%

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 681,799 778,687 856,900 856,900 879,600 2.6% 5015 Overtime 2,503 2,255 - - - 0.0% 5020 Leave Accrual Payout 4,457 - - - - 0.0% 5022 Alternative H&W Payout 3,126 5,140 7,100 8,250 6,800 -17.6% 5023 Signing Bonus Payout - 32,228 - - - 0.0% 5105 Health Insurance Allocation 124,786 101,233 126,900 - - 0.0% 5110 Life Ins Allocation - 337 2,200 2,200 1,400 -36.4% 5115 Dental Ins Allocation 9,038 6,450 3,400 - - 0.0% 5120 Optical Ins Allocation 1,949 2,008 1,700 1,700 1,900 11.8% 5125 LTD Ins Allocation - - 3,300 - - 0.0% 5126 STD Ins Allocation - - 3,200 - - 0.0% 5135 Medicare 10,257 12,045 12,500 12,500 12,300 -1.6% 5141 Employers' PARS/ARS - 11,217 7,900 7,900 7,700 -2.5% 5145 Employer CalPERS Retire NC 48,015 56,061 65,900 65,900 74,600 13.2% 5147 ICMA Defined Contribution Plan - 4,047 - - - 0.0% 5159 Employee Medical Opt Out Plan 15,255 3,685 9,000 9,000 - -100.0% 5160 Emp Bnft/Insurance Premiums - 52 - - - 0.0% 5161 Health Insurance Premiums - 34,295 - 126,900 149,400 17.7% 5162 Dental Insurance Premiums - 2,295 - 3,400 9,600 182.4% 5163 Life Insurance Premiums - (138) - - - 0.0% 5164 Optical Insurance Premiums - (492) - - - 0.0% 5167 LTD Ins Premium - 913 - 3,300 3,400 3.0% 5169 STD Ins Premium - 559 - 3,200 2,100 -34.4% 5175 Leave Buyback 2,595 2,021 25,100 25,100 32,400 29.1% 5199 Other Employee Benefits - (52) 10,700 10,700 300 -97.2% TOTAL SALARIES & BENEFITS 903,779 1,054,846 1,135,800 1,136,950 1,181,500 3.9%

MATERIALS, SUPPLIES & SERVICES
6010 Accounting & Auditing Service 69,094 81,542 75,000 75,000 93,700 24.9% 6025 Third Party Administration 12,636 15,768 12,000 12,000 12,000 0.0% 6041 Bank Over/Short (362) (3,168) - - - 0.0% 6043 Payroll Penalty 2,864 - - - - 0.0% 6044 Credit Card Write-offs - (1,020) - - - 0.0% 6099 Professional Services 154,067 139,837 100,000 115,000 115,000 0.0% 6245 Meetings & Conferences 12,998 3,186 2,000 2,000 2,000 0.0% 6250 Staff Training 1,728 2,168 750 750 1,000 33.3% 6255 Dues & Memberships 1,070 2,145 1,000 1,000 2,400 140.0% 6296 Admin Service Fee 68,970 96 - - - 0.0% 6301 Special Department Expenses 946 684 - - - 0.0% 6315 Office Supplies 1,808 1,383 4,000 4,000 2,000 -50.0% 6320 Books & Periodicals - 50 - - - 0.0% 6325 Postage 198 - - - - 0.0% 6360 Uniforms 181 - - - - 0.0% 6365 Computer Software 250 - - - - 0.0% 6366 Web Based Service/Subcriptions (31,150) 17,250 40,000 85,400 85,400 0.0% 6908 Subscription Principal (GASB)25,650 34,954 - - - 0.0% 6919 Subscription Interest (GASB)- 2,465 - - - 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES 324,310 299,823 234,750 295,150 313,500 6.2%

CIP & EQUIPMENT
6364 Computer Hardware 107 84 - - - 0.0% 6367 Laptops/Tablets 135,349 142,198 - - - 0.0% TOTAL CIP & EQUIPMENT 135,456 142,283 - - - 0.0% EXPENDITURES GRAND TOTAL 1,363,545 1,496,952 1,370,550 1,432,100 1,495,000 4.4% NET CHANGE IN POSITION (1,233,697) (1,356,754) (1,370,550) (1,432,100) (1,495,000) 4.4% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
142
160

General Fund Budget
FISCAL YEAR 2025-26

FIRE AND LIFE SAFETY
143
161

Fire Chief
Fire and Life Safety Department
Organizational Chart
OperationsAdministration Community Risk
Reduction
Senior
Management
Analyst
Contracted Staff
Deputy Fire Chief
Fire Battalion
Chief (3)
Fire Captain (6)
Fire Engineer (6)
Firefighter (9)
PT & Reserve
Firefighters
Fire Marshal
Fire Prevention
Specialist
Administrative
Assistant
144 162

FIRE & LIFE SAFETY

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

Administration

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

Goals for FY 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.

145
163

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.

Accomplishments

✓ 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

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,” 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

146
164

PROPOSED BUDGET Fire & Life Safety
FISCAL YEAR 2025-26 Summary
Revenues
4163 Fire Plan Check/Permit 18,577 49,601 60,000 80,000 82,400 3.00% 4167 Inspections/Operating Permit 17,177 43,320 100,000 100,000 145,000 45.00% 4705 Donations & Contributions - 9,091 - - - 0.00% 4710 Reimbursements/Other Revenue - 11,359 - - - 0.00% 4742 Reimbursement - Strike Team 12,837 18,953 - 216,418 - -100.00% Total Revenues 48,591 132,325 160,000 396,418 227,400 -42.64% GRAND TOTAL RESOURCES 48,591 132,325 160,000 396,418 227,400 -42.64%

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 2,159,813 2,901,660 3,198,200 3,198,200 3,437,700 7.49% 5005 Salaries/Part-Time 15,225 15,215 30,000 10,000 50,200 402.00% 5015 Overtime 438,183 386,977 275,800 512,218 275,400 -46.23% 5020 Leave Accrual Payout 54,840 - - - - 0.00% 5022 Alternative H&W Payout 10,250 10,500 22,100 12,250 15,300 24.90% 5023 Signing Bonus Payout 91,148 97,314 - - - 0.00% 5105 Health Insurance Allocation 377,097 298,098 506,100 - - 0.00% 5110 Life Ins Allocation - 1,008 9,000 9,000 5,600 -37.78% 5115 Dental Ins Allocation 24,416 20,559 12,500 - - 0.00% 5120 Optical Ins Allocation 4,584 5,653 6,200 6,200 6,300 1.61% 5125 LTD Ins Allocation - - 12,200 - - 0.00% 5126 STD Ins Allocation - - 11,200 - - 0.00% 5135 Medicare 40,362 49,948 46,500 46,500 50,000 7.53% 5141 Employers' PARS/ARS 394 89,564 - - - 0.00% 5145 Employer CalPERS Retire NC 10,635 14,980 20,900 20,900 327,100 1465.07% 5147 ICMA Defined Contribution Plan 197,886 170,856 297,300 297,300 - -100.00% 5159 Employee Medical Opt Out Plan 9,969 11,077 9,600 9,600 - -100.00% 5160 Emp Bnft/Insurance Premiums - 197 - - - 0.00% 5161 Health Insurance Premiums - 139,060 - 506,100 502,400 -0.73% 5162 Dental Insurance Premiums - 8,845 - 12,500 33,400 167.20% 5163 Life Insurance Premiums - (108) - - - 0.00% 5164 Optical Insurance Premiums - (1,623) - - - 0.00% 5167 LTD Ins Premium - 3,449 - 12,200 13,200 8.20% 5169 STD Ins Premium - 2,111 - 11,200 8,100 -27.68% 5175 Leave Buyback - 15,015 36,100 36,100 20,200 -44.04% 5199 Other Employee Benefits - (197) 3,200 3,200 800 -75.00% TOTAL SALARIES & BENEFITS 3,434,803 4,240,159 4,496,900 4,703,468 4,745,700 0.90%

MATERIALS, SUPPLIES & SERVICES
6044 Credit Card Write-offs - 356 - - - 0.00% 6051 Toll Roads Expense - 8 - - - 0.00% 6052 Common Area Expenses - - - - 3,000 0.00% 6053 City Events - 626 - - 400 0.00% 6099 Professional Services 5,240 5,308 52,000 52,000 7,000 -86.54% 6130 Repair & Maint/Facilities 1,735 6,079 25,000 13,000 8,000 -38.46% 6134 Vehicle Repair & Maintenance 52,244 129,557 100,000 152,500 100,500 -34.10% 6135 Repair/Maint Off Furn & Eqp 331 192 - - - 0.00% 6136 Software Maintenance 50,585 (19,674) 137,000 137,000 - -100.00% 6137 Repair Maint/Equipment 31,068 37,616 20,000 20,000 30,000 50.00% 6170 Equipment & Tool Rental 1,783 108 3,000 3,000 1,500 -50.00% 6225 Advertising/Promotional 947 2,115 - - 5,000 0.00% 6230 Printing & Binding 1,521 2,325 1,000 1,000 600 -40.00% 6235 Travel 3,313 8,893 - - 1,500 0.00% 6245 Meetings & Conferences 19,256 14,882 2,000 2,000 8,000 300.00% 6250 Staff Training 21,817 40,482 175,000 175,000 176,500 0.86% 6255 Dues & Memberships 898 1,258 1,600 1,600 1,700 6.25% 6290 Dept. Contract Services 206,792 64,966 75,000 75,000 140,000 86.67% 6295 City Admin Services - 7,700 - - - 0.00% 6301 Special Department Expenses 116,731 67,282 72,500 73,000 41,750 -42.81% 6305 Traffic Control Devices - 126 - - - 0.00% 6315 Office Supplies 5,543 5,630 2,300 2,300 2,500 8.70% 6320 Books & Periodicals - - - - 700 0.00% 6325 Postage 1,152 24 250 250 150 -40.00% 6350 Small Tools/Equipment 4,573 4,838 3,500 3,500 3,500 0.00% 6355 Small Furniture & Fixture 107 522 - - - 0.00% 6360 Uniforms 25,890 29,677 27,500 30,500 35,300 15.74% % Change from
2024-25 Amended
FY24-25
Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted FY25-26 Proposed
147
165

PROPOSED BUDGET Fire & Life Safety
FISCAL YEAR 2025-26 Summary
% Change from
2024-25 Amended
FY24-25
Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted FY25-26 Proposed
6361 Personal Protection Equipment 51,026 68,420 20,800 32,800 20,250 -38.26% 6362 Emergency Medical Supples 22,709 7,486 10,000 9,000 9,000 0.00% 6365 Computer Software 1,701 1,500 - - - 0.00% 6366 Web Based Service/Subcriptions 55 11,134 5,000 5,000 60,000 1100.00% 6399 Other Supplies 8,075 9,532 3,000 1,000 - -100.00% 6401 Community Programs 6,554 473 - - - 0.00% 6405 Contributions/Donations 3,097 7,500 - - - 0.00% 6425 County Disbursements - 21 - - - 0.00% 6845 Office Equipment 223 - - - - 0.00% 6908 Subscription Principal (GASB)88,419 77,735 - - - 0.00% 6919 Subscription Interest (GASB)6,914 8,385 - - - 0.00% TOTAL MATERIALS, SUPPLIES & SERVICES 740,299 603,082 736,450 789,450 656,850 -16.80%

CIP & EQUIPMENT
6364 Computer Hardware 32 - - - - 0.00% 6840 Machinery & Equipment 1,413 - - - - 0.00% 6855 Furniture & Fixtures 3,940 813 - - - 0.00% TOTAL CIP & EQUIPMENT 5,385 813 - - - 0.00% EXPENDITURES GRAND TOTAL 4,180,487 4,844,055 5,233,350 5,492,918 5,402,550 -1.65% NET CHANGE IN POSITION (4,131,896) (4,711,730) (5,073,350) (5,096,500) (5,175,150) 1.54% 148
166

PROPOSED BUDGET Fire & Life Safety
FISCAL YEAR 2025-26 Fire Administration
103065
Revenues
4705 Donations & Contributions - 9,091 - - - 0.0% Total Revenues - 9,091 - - - 0.0% GRAND TOTAL RESOURCES - 9,091 - - - 0.0%

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 355,937 474,780 493,000 493,000 522,600 6.0% 5015 Overtime 88 - - - - 0.0% 5020 Leave Accrual Payout 9,491 - - - - 0.0% 5022 Alternative H&W Payout 2,500 2,250 3,800 2,750 2,300 -16.4% 5023 Signing Bonus Payout - 19,744 - - - 0.0% 5105 Health Insurance Allocation 35,507 31,983 45,100 - - 0.0% 5110 Life Ins Allocation - 129 1,100 1,100 800 -27.3% 5115 Dental Ins Allocation 3,222 2,714 1,200 - - 0.0% 5120 Optical Ins Allocation 470 673 700 700 700 0.0% 5125 LTD Ins Allocation - - 1,400 - - 0.0% 5126 STD Ins Allocation - - 1,600 - - 0.0% 5135 Medicare 5,416 7,515 7,200 7,200 7,600 5.6% 5141 Employers' PARS/ARS - 11,166 - - - 0.0% 5145 Employer CalPERS Retire NC 10,577 11,328 12,400 12,400 50,700 308.9% 5147 ICMA Defined Contribution Plan 21,001 27,114 37,800 37,800 - -100.0% 5159 Employee Medical Opt Out Plan 4,984 3,400 4,800 4,800 - -100.0% 5160 Emp Bnft/Insurance Premiums - 20 - - - 0.0% 5161 Health Insurance Premiums - 13,139 - 45,100 53,800 19.3% 5162 Dental Insurance Premiums - 1,056 - 1,200 3,700 208.3% 5164 Optical Insurance Premiums - (188) - - - 0.0% 5167 LTD Ins Premium - 562 - 1,400 2,000 42.9% 5169 STD Ins Premium - 344 - 1,600 1,200 -25.0% 5175 Leave Buyback - 12,338 13,400 13,400 20,200 50.7% 5199 Other Employee Benefits - (20) 2,000 2,000 100 -95.0% TOTAL SALARIES & BENEFITS 449,192 620,046 625,500 624,450 665,700 6.6%

MATERIALS, SUPPLIES & SERVICES
6051 Toll Roads Expense - 8 - - - 0.0% 6053 City Events - 71 - - - 0.0% 6130 Repair & Maint/Facilities 25 52 - - - 0.0% 6225 Advertising/Promotional 947 125 - - - 0.0% 6230 Printing & Binding 1,521 1,256 200 200 300 50.0% 6235 Travel 2,636 6,364 - - - 0.0% 6245 Meetings & Conferences 17,477 8,180 2,000 2,000 4,000 100.0% 6250 Staff Training 2,482 1,370 - - 1,000 0.0% 6255 Dues & Memberships 781 227 1,000 1,000 1,500 50.0% 6301 Special Department Expenses 11,059 10,192 12,000 15,000 1,250 -91.7% 6305 Traffic Control Devices - 126 - - - 0.0% 6315 Office Supplies 3,278 3,406 800 800 1,000 25.0% 6320 Books & Periodicals - - - - 200 0.0% 6325 Postage 1,152 - 250 250 150 -40.0% 6350 Small Tools/Equipment 361 - - - - 0.0% 6360 Uniforms 7,984 2,700 - - 3,000 0.0% 6366 Web Based Service/Subcriptions 55 55 5,000 5,000 - -100.0% 6399 Other Supplies 747 230 - - - 0.0% 6401 Community Programs 122 473 - - - 0.0% 6405 Contributions/Donations 3,097 7,500 - - - 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES 53,724 42,334 21,250 24,250 12,400 -48.9% EXPENDITURES GRAND TOTAL 502,916 662,379 646,750 648,700 678,100 4.5% NET CHANGE IN POSITION (502,916) (653,288) (646,750) (648,700) (678,100) 4.5% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
149
167

PROPOSED BUDGET Fire & Life Safety
FISCAL YEAR 2025-26 Fire Operations
103066
Revenues
4163 Fire Plan Check/Permit 3,431 - - - - 0.0% 4167 Inspections/Operating Permit 12,880 - - - - 0.0% 4710 Reimbursements/Other Revenue - 11,359 - - - 0.0% 4742 Reimbursement - Strike Team 12,837 18,953 - 216,418 - -100.0% Total Revenues 29,148 30,312 - 216,418 - -100.0% GRAND TOTAL RESOURCES 29,148 30,312 - 216,418 - -100.0%

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 1,800,676 2,212,794 2,384,800 2,384,800 2,672,400 12.1% 5005 Salaries/Part-Time 15,225 14,883 30,000 10,000 5,200 -48.0% 5015 Overtime 438,095 386,645 275,000 511,918 275,000 -46.3% 5020 Leave Accrual Payout 45,349 - - - - 0.0% 5022 Alternative H&W Payout 7,750 7,750 14,300 8,000 10,500 31.3% 5023 Signing Bonus Payout 91,148 69,317 - - - 0.0% 5105 Health Insurance Allocation 341,590 243,963 421,100 - - 0.0% 5110 Life Ins Allocation - 783 6,900 6,900 4,400 -36.2% 5115 Dental Ins Allocation 21,194 15,428 10,200 - - 0.0% 5120 Optical Ins Allocation 4,114 4,536 4,900 4,900 5,200 6.1% 5125 LTD Ins Allocation - - 9,500 - - 0.0% 5126 STD Ins Allocation - - 8,300 - - 0.0% 5135 Medicare 34,896 39,159 34,600 34,600 38,800 12.1% 5141 Employers' PARS/ARS 394 73,649 - - - 0.0% 5145 Employer CalPERS Retire NC - - - - 253,300 0.0% 5147 ICMA Defined Contribution Plan 176,658 132,806 238,500 238,500 - -100.0% 5159 Employee Medical Opt Out Plan 4,985 5,877 - - - 0.0% 5160 Emp Bnft/Insurance Premiums - 161 - - - 0.0% 5161 Health Insurance Premiums - 116,825 - 421,100 426,000 1.2% 5162 Dental Insurance Premiums - 7,156 - 10,200 27,600 170.6% 5163 Life Insurance Premiums - (108) - - - 0.0% 5164 Optical Insurance Premiums - (1,326) - - - 0.0% 5167 LTD Ins Premium - 2,629 - 9,500 10,100 6.3% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
150
168

PROPOSED BUDGET Fire & Life Safety
FISCAL YEAR 2025-26 Fire Operations
103066
% Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
5169 STD Ins Premium - 1,610 - 8,300 6,200 -25.3% 5175 Leave Buyback - 2,677 22,700 22,700 - -100.0% 5199 Other Employee Benefits - (161) 1,000 1,000 600 -40.0% TOTAL SALARIES & BENEFITS 2,982,075 3,337,053 3,461,800 3,672,418 3,735,300 1.7%

MATERIALS, SUPPLIES & SERVICES
6044 Credit Card Write-offs - 356 - - - 0.0% 6052 Common Area Expenses - - - - 3,000 0.0% 6053 City Events - 555 - - 400 0.0% 6099 Professional Services 5,240 5,308 52,000 52,000 7,000 -86.5% 6130 Repair & Maint/Facilities 1,710 6,027 25,000 13,000 8,000 -38.5% 6134 Vehicle Repair & Maintenance 52,244 129,557 100,000 152,500 100,000 -34.4% 6135 Repair/Maint Off Furn & Eqp 331 192 - - - 0.0% 6136 Software Maintenance 50,585 (19,674) 137,000 137,000 - -100.0% 6137 Repair Maint/Equipment 31,068 37,616 20,000 20,000 30,000 50.0% 6170 Equipment & Tool Rental 1,783 108 3,000 3,000 1,500 -50.0% 6225 Advertising/Promotional - 1,990 - - - 0.0% 6235 Travel 677 2,529 - - 1,500 0.0% 6245 Meetings & Conferences 1,779 6,052 - - 2,000 0.0% 6250 Staff Training 19,336 39,112 175,000 175,000 175,000 0.0% 6255 Dues & Memberships 117 721 - - - 0.0% 6290 Dept. Contract Services 206,792 64,146 - - 65,000 0.0% 6295 City Admin Services - 7,700 - - - 0.0% 6301 Special Department Expenses 105,671 56,753 60,000 57,500 40,000 -30.4% 6315 Office Supplies 2,264 1,979 1,000 1,000 1,000 0.0% 6320 Books & Periodicals - - - - 500 0.0% 6325 Postage - 24 - - - 0.0% 6350 Small Tools/Equipment 4,212 4,376 3,000 3,000 3,000 0.0% 6355 Small Furniture & Fixture 107 522 - - - 0.0% 6360 Uniforms 17,906 24,373 25,000 28,000 30,000 7.1% 6361 Personal Protection Equipment 51,026 68,420 20,000 32,000 20,000 -37.5% 6362 Emergency Medical Supples 22,709 7,486 10,000 9,000 9,000 0.0% 6365 Computer Software 1,701 1,500 - - - 0.0% 6366 Web Based Service/Subcriptions - 8,000 - - 60,000 0.0% 6399 Other Supplies 7,328 9,302 - - - 0.0% 6401 Community Programs 6,432 - - - - 0.0% 6425 County Disbursements - 21 - - - 0.0% 6845 Office Equipment 223 - - - - 0.0% 6908 Subscription Principal (GASB)88,419 77,735 - - - 0.0% 6919 Subscription Interest (GASB)6,914 8,385 - - - 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES 686,575 551,172 631,000 683,000 556,900 -18.5%

CIP & EQUIPMENT
6364 Computer Hardware 32 - - - - 0.0% 6840 Machinery & Equipment 1,413 - - - - 0.0% 6855 Furniture & Fixtures 3,940 813 - - - 0.0% TOTAL CIP & EQUIPMENT 5,385 813 - - - 0.0% EXPENDITURES GRAND TOTAL 3,674,034 3,889,038 4,092,800 4,355,418 4,292,200 -1.5% NET CHANGE IN POSITION (3,644,886) (3,858,726) (4,092,800) (4,139,000) (4,292,200) 3.7% 151
169

PROPOSED BUDGET Fire & Life Safety
FISCAL YEAR 2025-26 Community Risk Reduction
103067
Revenues
4163 Fire Plan Check/Permit 15,146 49,601 60,000 80,000 82,400 3.0% 4167 Inspections/Operating Permit 4,297 43,320 100,000 100,000 145,000 45.0% Total Revenues 19,443 92,921 160,000 180,000 227,400 26.3% GRAND TOTAL RESOURCES 19,443 92,921 160,000 180,000 227,400 26.3%

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 3,200 214,087 320,400 320,400 242,700 -24.3% 5005 Salaries/Part-Time - 331 - - 45,000 0.0% 5015 Overtime - 331 800 300 400 33.3% 5022 Alternative H&W Payout - 500 4,000 1,500 2,500 66.7% 5023 Signing Bonus Payout - 8,253 - - - 0.0% 5105 Health Insurance Allocation - 22,152 39,900 - - 0.0% 5110 Life Ins Allocation - 96 1,000 1,000 400 -60.0% 5115 Dental Ins Allocation - 2,417 1,100 - - 0.0% 5120 Optical Ins Allocation - 445 600 600 400 -33.3% 5125 LTD Ins Allocation - - 1,300 - - 0.0% 5126 STD Ins Allocation - - 1,300 - - 0.0% 5135 Medicare 50 3,273 4,700 4,700 3,600 -23.4% 5141 Employers' PARS/ARS - 4,749 - - - 0.0% 5145 Employer CalPERS Retire NC 59 3,652 8,500 8,500 23,100 171.8% 5147 ICMA Defined Contribution Plan 228 10,936 21,000 21,000 - -100.0% 5159 Employee Medical Opt Out Plan - 1,800 4,800 4,800 - -100.0% 5160 Emp Bnft/Insurance Premiums - 15 - - - 0.0% 5161 Health Insurance Premiums - 9,097 - 39,900 22,600 -43.4% 5162 Dental Insurance Premiums - 634 - 1,100 2,100 90.9% 5164 Optical Insurance Premiums - (108) - - - 0.0% 5167 LTD Ins Premium - 258 - 1,300 1,100 -15.4% 5169 STD Ins Premium - 158 - 1,300 700 -46.2% 5199 Other Employee Benefits - (15) 200 200 100 -50.0% TOTAL SALARIES & BENEFITS 3,537 283,061 409,600 406,600 344,700 -15.2%

MATERIALS, SUPPLIES & SERVICES
6134 Vehicle Repair & Maintenance - - - - 500 0.0% 6225 Advertising/Promotional - - - - 5,000 0.0% 6230 Printing & Binding - 1,069 800 800 300 -62.5% 6245 Meetings & Conferences - 650 - - 2,000 0.0% 6250 Staff Training - - - - 500 0.0% 6255 Dues & Memberships - 310 600 600 200 -66.7% 6290 Dept. Contract Services - 820 75,000 75,000 75,000 0.0% 6301 Special Department Expenses - 337 500 500 500 0.0% 6315 Office Supplies - 245 500 500 500 0.0% 6350 Small Tools/Equipment - 463 500 500 500 0.0% 6360 Uniforms - 2,604 2,500 2,500 2,300 -8.0% 6361 Personal Protection Equipment - - 800 800 250 -68.8% 6366 Web Based Service/Subcriptions - 3,080 - - - 0.0% 6399 Other Supplies - - 3,000 1,000 - -100.0% TOTAL MATERIALS, SUPPLIES & SERVICES - 9,577 84,200 82,200 87,550 6.5% EXPENDITURES GRAND TOTAL 3,537 292,637 493,800 488,800 432,250 -11.6% NET CHANGE IN POSITION 15,906 (199,716) (333,800) (308,800) (204,850) -33.7% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
152
170

General Fund Budget
FISCAL YEAR 2025-26

GENERAL GOVERNMENT
153
171

PROPOSED BUDGET General Government
FISCAL YEAR 2025-26 General Government
109595
Revenues
4710 Reimbursements/Other Revenue - - - 1,833 - -100.0% Total Revenues - - - 1,833 - -100.0% GRAND TOTAL RESOURCES - - - 1,833 - -100.0%

SALARIES & BENEFITS
5020 Leave Accrual Payout - - 110,000 420,500 46,000 -89.1% 5023 Signing Bonus Payout - - - - 500,000 0.0% 5095 Salary Savings - - (610,000) (755,500) (685,900) -9.2% 5110 Life Ins Allocation 12,888 16,025 - - - 0.0% 5144 Employer CalPERS UAL 107,475 - - - - 0.0% 5150 Tuition Reimbursement 25,087 9,709 20,000 20,000 20,000 0.0% 5163 Life Insurance Premiums 49,985 51,739 - - - 0.0% 5169 STD Ins Premium 113,968 128,163 - - - 0.0% TOTAL SALARIES & BENEFITS 309,403 205,636 (480,000) (315,000) (119,900) -61.9%

MATERIALS, SUPPLIES & SERVICES
6052 Common Area Expenses - 85,672 40,000 40,000 30,636 -23.4% 6053 City Events - 4,769 15,000 15,000 15,000 0.0% 6054 Recruitment Exp - 169 - - - 0.0% 6099 Professional Services 1,208 1,837 - - - 0.0% 6125 Sidewalk Replacement 300 - - - - 0.0% 6135 Repair/Maint Off Furn & Eqp 316 - - - - 0.0% 6137 Repair Maint/Equipment 24,171 (4,454) 10,000 10,000 - -100.0% 6175 Office Equipment Rental 80,284 44,126 92,000 126,000 130,000 3.2% 6215 Telephone/Internet 344,775 344,497 300,000 300,000 240,000 -20.0% 6225 Advertising/Promotional - 26 - - - 0.0% 6230 Printing & Binding 1,036 646 2,200 2,200 2,200 0.0% 6235 Travel 2,741 - - - - 0.0% 6245 Meetings & Conferences 8,015 8,628 - - - 0.0% 6250 Staff Training 113 143 - - - 0.0% 6255 Dues & Memberships 315 1,413 - - - 0.0% 6257 Licenses & Permits - 9 - - - 0.0% 6295 City Admin Services 3,274,965 3,346,462 3,252,900 3,340,900 4,409,700 32.0% 6296 Admin Service Fee - 71,447 70,000 70,000 70,000 0.0% 6301 Special Department Expenses 115,061 29,187 - - - 0.0% 6315 Office Supplies 14,411 14,413 15,000 15,000 12,000 -20.0% 6325 Postage 25,684 46,246 41,800 41,800 35,000 -16.3% 6330 Electricity 703,355 846,455 800,000 900,000 863,000 -4.1% 6335 Water 383,010 490,667 437,800 637,800 550,000 -13.8% 6340 Natural Gas 15,542 13,813 15,000 15,000 15,000 0.0% 6345 Gasoline & Diesel Fuel - 186 - - - 0.0% 6360 Uniforms 1,269 296 - - - 0.0% 6366 Web Based Service/Subcriptions - 355 - - - 0.0% 6399 Other Supplies 1,493 15,502 - - - 0.0% 6401 Community Programs 6,193 280 - - - 0.0% 6410 Property Taxes 7,102 2,257 10,000 10,000 2,500 -75.0% 6907 Lease Principal (GASB)4,443 55,021 - - - 0.0% 6917 Lease Interest (GASB)5 7,581 - - - 0.0% 6999 Other Expenditure 139,562 75,095 90,000 51,000 45,000 -11.8% TOTAL MATERIALS, SUPPLIES & SERVICES 5,155,370 5,502,742 5,191,700 5,574,700 6,420,036 15.2%

CIP & EQUIPMENT
6855 Furniture & Fixtures 5,135 - - - - 0.0% TOTAL CIP & EQUIPMENT 5,135 - - - - 0.0% EXPENDITURES GRAND TOTAL 5,469,907 5,708,378 4,711,700 5,259,700 6,300,136 19.8% NET CHANGE IN POSITION (5,469,907) (5,708,378) (4,711,700) (5,257,867) (6,300,136) 19.8% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
154
172

General Fund Budget
FISCAL YEAR 2025-26

GENERAL FUND

DEBT SERVICE
155
173

PROPOSED BUDGET GF Debt Service
FISCAL YEAR 2025-26 General Fund/Debt Service
105525

MATERIALS, SUPPLIES & SERVICES
6030 Trustee Fees 1,300 - - - - 0.0% 6905 Principal/Bonds/COP's/Leases 1,138,995 1,135,025 1,266,976 1,266,976 1,446,600 14.2% 6906 CalPERS-Fire Term. Principal 362,791 369,929 344,900 344,900 - -100.0% 6915 Interest/Bonds/COP's/Leases 179,591 155,439 185,886 185,886 563,900 203.4% 6916 CalPERS-Fire Term Interest 17,177 10,039 3,400 3,400 - -100.0% 6935 Lease Expenditure 3,505,634 - - - - 0.0% 6936 Lease Revenue Bond Exp - 4,083,700 4,657,704 4,657,704 4,290,600 -7.9% TOTAL MATERIALS, SUPPLIES & SERVICES 5,205,487 5,754,131 6,458,866 6,458,866 6,301,100 -2.4% EXPENDITURES GRAND TOTAL 5,205,487 5,754,131 6,458,866 6,458,866 6,301,100 -2.4% NET CHANGE IN POSITION (5,205,487) (5,754,131) (6,458,866) (6,458,866) (6,301,100) -2.4% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
156
174

General Fund Budget
FISCAL YEAR 2025-26

HUMAN RESOURCES
157
175

Director of
Human
Resources
Human Resources
Organizational Chart
Senior Human
Resources Technician
Human Resources
Clerk
Senior Human
Resources Analyst
Human Resources
Analyst
158 176

HUMAN RESOURCES
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 159 177

PROPOSED BUDGET Human Resources
FISCAL YEAR 2025-26 Human Resources
101512
Revenues
4710 Reimbursements/Other Revenue - 2,481 - - - 0.0%
Total Revenues - 2,481 - - - 0.0% GRAND TOTAL RESOURCES - 2,481 - - - 0.0%

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 610,676 719,900 489,100 489,100 518,200 5.9% 5010 Salaries/Temporary Employees - 31,984 - - - 0.0%
5015 Overtime 58 3,530 3,000 3,000 3,000 0.0%
5022 Alternative H&W Payout 1,975 2,745 4,300 2,500 3,500 40.0% 5023 Signing Bonus Payout - 29,048 - - - 0.0%
5099 Other Salaries & Wages 928 62 - - - 0.0%
5105 Health Insurance Allocation 64,532 67,052 71,100 - - 0.0% 5110 Life Ins Allocation - 215 1,200 1,200 900 -25.0%
5115 Dental Ins Allocation 4,305 4,534 1,600 - - 0.0%
5120 Optical Ins Allocation 931 1,216 900 900 1,200 33.3% 5125 LTD Ins Allocation - - 1,900 - - 0.0%
5126 STD Ins Allocation - - 1,800 - - 0.0%
5135 Medicare 9,155 11,315 7,100 7,100 7,600 7.0%
5141 Employers' PARS/ARS 5,760 22,782 7,100 7,100 7,800 9.9% 5145 Employer CalPERS Retire NC 43,610 60,822 45,900 45,900 51,400 12.0% 5147 ICMA Defined Contribution Plan - 3,429 - - - 0.0%
5160 Emp Bnft/Insurance Premiums - 32 - - - 0.0%
5161 Health Insurance Premiums - 19,998 - 71,100 84,900 19.4% 5162 Dental Insurance Premiums - 1,546 - 1,600 6,800 325.0% 5164 Optical Insurance Premiums - (263) - - - 0.0%
5167 LTD Ins Premium - 577 - 1,900 2,100 10.5%
5169 STD Ins Premium - 353 - 1,800 1,300 -27.8%
5175 Leave Buyback 10,134 20,788 7,900 7,900 9,800 24.1% 5199 Other Employee Benefits - (32) 10,400 10,400 200 -98.1% TOTAL SALARIES & BENEFITS 752,064 1,001,634 653,300 651,500 698,700 7.2%

MATERIALS, SUPPLIES & SERVICES
6001 Management Consulting Servics 37,798 70,623 50,000 40,000 25,000 -37.5% 6044 Credit Card Write-offs (0) - - - - 0.0%
6052 Common Area Expenses - 598 - - - 0.0%
6053 City Events - 2,161 - - - 0.0%
6054 Recruitment Exp - 3,617 2,500 2,500 5,000 100.0%
6099 Professional Services 158,136 118,341 200,000 235,000 120,000 -48.9% 6225 Advertising/Promotional 1,998 5,514 - 8,000 8,000 0.0% 6235 Travel 812 4,418 2,000 2,000 2,000 0.0%
6245 Meetings & Conferences 5,554 3,741 4,000 4,000 4,000 0.0% 6250 Staff Training 54,024 1,554 15,000 15,000 10,000 -33.3% 6255 Dues & Memberships 3,070 3,128 5,000 5,000 3,500 -30.0% 6295 City Admin Services - 1,500 1,500 1,500 - -100.0%
6301 Special Department Expenses 10,243 16,210 - - - 0.0% 6315 Office Supplies 4,298 2,291 3,000 3,000 3,000 0.0% 6320 Books & Periodicals - 750 1,000 1,000 1,000 0.0%
6325 Postage 159 93 200 200 200 0.0%
6355 Small Furniture & Fixture - 2,956 - - - 0.0%
6366 Web Based Service/Subcriptions - 68,352 - - - 0.0% 6399 Other Supplies 12 - - - - 0.0%
6845 Office Equipment - 177 - - - 0.0%
TOTAL MATERIALS, SUPPLIES & SERVICES 276,102 306,024 284,200 317,200 181,700 -42.7%

CIP & EQUIPMENT
6364 Computer Hardware 337 - - - - 0.0%
6855 Furniture & Fixtures 2,424 - - - - 0.0%
TOTAL CIP & EQUIPMENT 2,761 - - - - 0.0%
EXPENDITURES GRAND TOTAL 1,030,926 1,307,658 937,500 968,700 880,400 -9.1% NET CHANGE IN POSITION (1,030,926) (1,305,178) (937,500) (968,700) (880,400) -9.1% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
160
178

General Fund Budget
FISCAL YEAR 2025-26

PUBLIC SAFETY - POLICE
161
179

Police Department
Organizational Chart
Police
Chief
Administrative
Division
Senior
Administrative
Assistant
Operations
Division
Captain Captain
RecordsIT Sergeant Property &
EvidenceLieutenantManagement
Analyst
PSB
Sergeant
Support Services
Administrator
Records
Specialist
Records
Cadets
Supervisor
Property
Technician
Lieutenant
(Day Watch)
Lieutenant
(Night Watch)Traffic
Sergeants
Patrol
Officers
Homeless
Liaison Officer
Sergeants
Patrol
Officers
K9
PSO
Supervisor
PSO
Sergeant
Motors
PSS
Parking Control
Officers
Traffic Cadet
Police Service
Officer (PSO)
Investigations
Investigation
Sergeant
Training
Manager
Crimes Against
Person
Property
Crimes
Gang Detective
Civilian
Investigators
Crime Analyst
Community
Outreach
Coordinator
162 180

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

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

Administrative Division
The Administrative Services Division is overseen by the Administrative Services 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)
•Traffic
•Homeless Liaison Officer
(HLO)
•Volunteers
•Police Explorers
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. 163
181

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

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

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
164
182

POLICE
✓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
✓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”. 165 183

POLICE
➢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
➢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
166 184

PROPOSED BUDGET Public Safety - Police
FISCAL YEAR 2025-26 Summary
Revenues
4145 Bicycle Licenses 4 27 - 3 - -100.0%
4201 Federal Grants 18,073 10,933 - 14,520 32,015 120.5% 4205 State Grants - - - - 50,000 0.0%
4225 POST - Intergovernmental Rev 29,219 10,320 30,000 30,000 15,000 -50.0% 4299 Other Intergovernmental Rev 269,412 172,779 250,000 250,000 200,000 -20.0% 4325 Parking Permit Fees 10,976 11,320 12,240 12,240 12,240 0.0% 4326 Towing Fee 22,965 3,885 - - - 0.0%
4327 Storage Fee 69,720 17,780 - - - 0.0%
4328 Lien Fee 15,795 2,460 - - - 0.0%
4329 Emergency Response Fee 400 - 1,100 1,100 1,100 0.0% 4330 Special Police Services 86,805 72,718 75,000 91,434 85,000 -7.0% 4333 Vehicle Impound/Releases 25,009 4,144 - - - 0.0%
4334 DUI Vehicle Release Fee 21,356 31,183 - 25,060 30,000 19.7% 4335 Alarm System Monitoring 82,400 134,636 141,700 141,700 140,000 -1.2% 4366 AB 109 Public Safety Realign 40,118 42,075 30,000 30,000 30,000 0.0% 4399 Other Charges for Service 1,944 1,377 2,000 2,000 2,000 0.0% 4405 Veh Code Fines (Moving)43,088 50,934 50,000 50,000 50,000 0.0% 4410 City Ord Fines (Parking)293,046 341,858 310,000 385,000 450,000 16.9% 4416 Live Scan Rolling Fee 1,527 3,541 3,675 3,675 3,675 0.0% 4705 Donations & Contributions 965 2,290 - 6,415 - -100.0% 4710 Reimbursements/Other Revenue 300 503 - 160 - -100.0% 4714 Recovery & Restitution 323 - 500 500 500 0.0%
4741 Reimbursements - SART Exam 7,727 1,610 5,000 5,000 2,000 -60.0% 4751 Sale of Auction Vehicles 65,390 38,550 - - - 0.0%
4753 Auction-Unclaimed Items 2,578 - - - - 0.0%
4999 Other Financing Sources 345,526 447,661 - - - 0.0% Total Revenues 1,454,666 1,402,583 911,215 1,048,807 1,103,530 5.2% GRAND TOTAL RESOURCES 1,454,666 1,402,583 911,215 1,048,807 1,103,530 5.2%

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 6,837,401 7,697,522 8,616,200 8,616,200 8,904,300 3.3% 5005 Salaries/Part-Time 194,550 184,115 152,000 152,000 152,000 0.0% 5015 Overtime 967,184 879,880 767,000 820,000 855,000 4.3% 5020 Leave Accrual Payout 250,915 70,904 - - - 0.0%
5022 Alternative H&W Payout 30,000 40,375 59,400 53,123 33,400 -37.1% 5023 Signing Bonus Payout 134,037 228,878 - - - 0.0%
5099 Other Salaries & Wages - 122 - - - 0.0%
5105 Health Insurance Allocation 887,358 709,180 1,112,700 - - 0.0% 5110 Life Ins Allocation - 1,071 17,300 17,300 10,200 -41.0% 5115 Dental Ins Allocation 56,329 46,522 30,500 - - 0.0% 5120 Optical Ins Allocation 10,974 12,375 13,700 13,700 12,500 -8.8% 5125 LTD Ins Allocation - - 28,900 - - 0.0%
5126 STD Ins Allocation - - 25,900 - - 0.0%
5135 Medicare 125,244 135,746 125,300 125,300 129,400 3.3% 5141 Employers' PARS/ARS 12,308 21,565 6,700 6,700 - -100.0% 5145 Employer CalPERS Retire NC 1,106,898 1,330,973 1,494,300 1,494,300 1,588,200 6.3% 5147 ICMA Defined Contribution Plan - 6,694 - - - 0.0%
5159 Employee Medical Opt Out Plan 104,830 68,738 84,000 84,000 - -100.0% 5160 Emp Bnft/Insurance Premiums - 441 - - - 0.0%
5161 Health Insurance Premiums - 282,195 - 1,112,700 989,600 -11.1% 5162 Dental Insurance Premiums - 19,019 - 30,500 69,900 129.2% 5163 Life Insurance Premiums - (123) - - - 0.0%
5164 Optical Insurance Premiums - (3,423) - - - 0.0%
5167 LTD Ins Premium - 8,752 - 28,900 31,400 8.7%
5169 STD Ins Premium - 5,358 - 25,900 19,400 -25.1%
5170 Sick Leave Buyback 30,374 26,185 - - - 0.0%
5175 Leave Buyback 73,194 100,976 105,400 105,400 48,500 -54.0% 5199 Other Employee Benefits (1,011) (459) 26,500 26,500 1,900 -92.8% TOTAL SALARIES & BENEFITS 10,820,586 11,873,580 12,665,800 12,712,523 12,845,700 1.0%

MATERIALS, SUPPLIES & SERVICES
6044 Credit Card Write-offs - 31 - - - 0.0%
6051 Toll Roads Expense - 637 - 6,530 6,700 2.6%
6052 Common Area Expenses - 345 - 400 500 25.0%
6053 City Events - 105 - - - 0.0%
% Change from
2024-25 Amended
FY24-25
Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted FY25-26 Proposed
167
185

PROPOSED BUDGET Public Safety - Police
FISCAL YEAR 2025-26 Summary
% Change from
2024-25 Amended
FY24-25
Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted FY25-26 Proposed
6055 Medical Services 9,840 9,780 27,000 27,000 10,000 -63.0% 6099 Professional Services 67,378 61,203 104,825 108,580 90,100 -17.0% 6130 Repair & Maint/Facilities 62,073 1,735 65,145 65,145 - -100.0% 6132 Repair & Maintenance/Streets - 72 - - - 0.0% 6134 Vehicle Repair & Maintenance - 345 - - - 0.0% 6136 Software Maintenance 183,496 247,982 498,000 494,470 555,632 12.4% 6137 Repair Maint/Equipment 76,531 90,114 148,775 148,775 94,857 -36.2% 6147 Janitorial Supplies - 5 - - - 0.0% 6148 K9 Expenses - 2,664 - 10,000 15,000 50.0% 6149 Jail Supplies - 7,839 - 30,000 30,000 0.0% 6160 Facility Rental 20,222 41,183 1,600 1,600 1,600 0.0% 6162 Range Training 35,374 24,125 23,500 22,623 25,500 12.7% 6165 Vehicle Rental (20,001) (41,055) 290,000 - - 0.0% 6175 Office Equipment Rental - - - - 1,000 0.0% 6181 Towing Services 28,988 4,165 7,000 1,000 - -100.0% 6182 Lien Services 4,477 1,262 - - - 0.0% 6183 CSUF PD Reimburse Impound Fees 7,383 3,086 - - - 0.0% 6225 Advertising/Promotional 551 - - - - 0.0% 6230 Printing & Binding 2,826 15,167 14,000 14,816 17,700 19.5% 6235 Travel 1,412 8,714 3,000 3,000 10,000 233.3% 6245 Meetings & Conferences 22,833 8,534 3,000 3,000 2,000 -33.3% 6250 Staff Training 24,296 34,762 19,000 39,000 35,000 -10.3% 6255 Dues & Memberships 3,535 4,522 5,100 5,100 5,095 -0.1% 6280 Animal Control Services 313,089 374,081 389,000 416,558 468,522 12.5% 6290 Dept. Contract Services 262,612 357,291 314,727 340,727 337,183 -1.0% 6296 Admin Service Fee 6,150 3,885 5,000 5,000 5,000 0.0% 6299 Other Purchased Services 7,938 7,785 15,500 15,500 17,000 9.7% 6301 Special Department Expenses 41,332 36,359 7,700 7,200 4,500 -37.5% 6315 Office Supplies 9,359 9,818 5,000 5,161 5,200 0.7% 6320 Books & Periodicals 5,540 4,213 7,300 7,300 6,200 -15.1% 6325 Postage 503 697 1,000 1,000 1,000 0.0% 6345 Gasoline & Diesel Fuel 69 938 - - - 0.0% 6350 Small Tools/Equipment 200 - - - - 0.0% 6355 Small Furniture & Fixture - 239 - - - 0.0% 6360 Uniforms 77,769 62,944 45,000 76,000 64,250 -15.5% 6362 Emergency Medical Supples 600 139 - - - 0.0% 6365 Computer Software 965 - - - - 0.0% 6366 Web Based Service/Subcriptions 205 62,563 200 21,443 24,247 13.1% 6399 Other Supplies 16,037 16,049 34,200 14,200 10,000 -29.6% 6401 Community Programs 4,793 12,914 25,800 21,280 15,000 -29.5% 6845 Office Equipment 178 756 500 500 500 0.0% 6907 Lease Principal (GASB)300,584 376,653 - - - 0.0% 6908 Subscription Principal (GASB)99,605 101,178 - - - 0.0% 6917 Lease Interest (GASB)5,113 9,357 - - - 0.0% 6918 Non-Lease Component (GASB)2,555 2,497 - - - 0.0% 6919 Subscription Interest (GASB)18,835 17,262 - - - 0.0% 6937 Lease Expenditure (GASB)345,526 447,661 - - - 0.0% 6940 Payments to Other Agencies - 61,609 - - - 0.0% 6999 Other Expenditure 2,544 16,364 12,000 12,000 12,000 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES 2,053,312 2,510,576 2,072,872 1,924,908 1,871,286 -2.8%

CIP & EQUIPMENT
6364 Computer Hardware 1,033 867 - - - 0.0% 6850 Building & Facilities - - - 877 - -100.0% 6855 Furniture & Fixtures 2,745 609 - - - 0.0% TOTAL CIP & EQUIPMENT 3,779 1,476 - 877 - -100.0% EXPENDITURES GRAND TOTAL 12,877,677 14,385,633 14,738,672 14,638,308 14,716,986 0.5% NET CHANGE IN POSITION (11,423,011) (12,983,050) (13,827,457) (13,589,501) (13,613,456) 0.2% 168
186

PROPOSED BUDGET Public Safety - Police
FISCAL YEAR 2025-26 Police Administration
103040
Revenues
4201 Federal Grants 16,088 4,434 - 10,920 22,015 101.6% 4225 POST - Intergovernmental Rev - 10,746 - - - 0.0% 4325 Parking Permit Fees 211 - - - - 0.0% 4329 Emergency Response Fee 400 - 1,100 1,100 1,100 0.0% 4330 Special Police Services 22,635 7,769 30,000 30,000 30,000 0.0% 4334 DUI Vehicle Release Fee 281 - - - - 0.0% 4335 Alarm System Monitoring 82,400 134,636 141,700 141,700 140,000 -1.2% 4399 Other Charges for Service 1,944 1,377 2,000 2,000 2,000 0.0% 4705 Donations & Contributions 455 1,590 - 6,215 - -100.0% 4710 Reimbursements/Other Revenue 300 471 - 86 - -100.0% 4741 Reimbursements - SART Exam 7,727 1,610 5,000 5,000 2,000 -60.0% 4751 Sale of Auction Vehicles 475 - - - - 0.0% Total Revenues 132,917 162,632 179,800 197,022 197,115 0.0% GRAND TOTAL RESOURCES 132,917 162,632 179,800 197,022 197,115 0.0%

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 1,254,387 1,225,612 1,451,400 1,451,400 1,126,000 -22.4% 5015 Overtime 11,175 16,189 12,000 27,000 20,000 -25.9% 5020 Leave Accrual Payout 6,246 53,044 - - - 0.0% 5022 Alternative H&W Payout 2,500 5,250 10,000 6,000 3,800 -36.7% 5023 Signing Bonus Payout - 18,267 - - - 0.0% 5099 Other Salaries & Wages - 36 - - - 0.0% 5105 Health Insurance Allocation 169,853 137,854 195,600 - - 0.0% 5110 Life Ins Allocation - 201 3,500 3,500 1,500 -57.1% 5115 Dental Ins Allocation 9,986 8,485 5,000 - - 0.0% 5120 Optical Ins Allocation 1,837 2,023 2,300 2,300 1,400 -39.1% 5125 LTD Ins Allocation - - 3,400 - - 0.0% 5126 STD Ins Allocation - - 3,100 - - 0.0% 5135 Medicare 18,766 19,894 21,100 21,100 16,400 -22.3% 5145 Employer CalPERS Retire NC 273,826 292,585 324,100 324,100 267,400 -17.5% 5147 ICMA Defined Contribution Plan - 6,694 - - - 0.0% 5160 Emp Bnft/Insurance Premiums - 52 - - - 0.0% 5161 Health Insurance Premiums - 49,845 - 195,600 137,300 -29.8% 5162 Dental Insurance Premiums - 3,134 - 5,000 8,500 70.0% 5164 Optical Insurance Premiums - (452) - - - 0.0% 5167 LTD Ins Premium - 1,340 - 3,400 4,100 20.6% 5169 STD Ins Premium - 821 - 3,100 2,500 -19.4% 5170 Sick Leave Buyback 3,949 1,218 - - - 0.0% 5175 Leave Buyback 12,971 43,796 46,200 46,200 35,300 -23.6% 5199 Other Employee Benefits - (52) 6,300 6,300 200 -96.8% TOTAL SALARIES & BENEFITS 1,765,496 1,885,835 2,084,000 2,095,000 1,624,400 -22.5%

MATERIALS, SUPPLIES & SERVICES
6044 Credit Card Write-offs - 31 - - - 0.0% 6051 Toll Roads Expense - 566 - 6,330 6,500 2.7% 6052 Common Area Expenses - 295 - - 500 0.0% 6053 City Events - 105 - - - 0.0% 6055 Medical Services 9,840 9,780 27,000 27,000 10,000 -63.0% 6099 Professional Services 18,200 8,075 19,025 19,025 9,000 -52.7% 6225 Advertising/Promotional 551 - - - - 0.0% 6230 Printing & Binding 801 5,179 6,500 6,500 6,500 0.0% 6235 Travel 12 30 500 500 - -100.0% 6245 Meetings & Conferences 21,014 6,020 2,000 2,000 1,000 -50.0% 6250 Staff Training 3,578 2,863 5,000 5,000 - -100.0% 6255 Dues & Memberships 2,970 4,272 3,800 3,800 3,985 4.9% 6290 Dept. Contract Services 106,478 115,141 131,300 131,300 117,150 -10.8% 6299 Other Purchased Services 7,938 7,785 15,500 15,500 13,000 -16.1% 6301 Special Department Expenses 9,106 11,533 3,000 3,000 2,000 -33.3% 6315 Office Supplies 7,079 6,592 5,000 5,000 5,000 0.0% 6320 Books & Periodicals 5,389 4,213 7,000 7,000 6,200 -11.4% 6325 Postage 503 640 1,000 1,000 1,000 0.0% 6360 Uniforms 5,594 2,693 2,000 - - 0.0% 6366 Web Based Service/Subcriptions - 937 - 643 - -100.0% 6399 Other Supplies 474 1,344 2,000 2,000 - -100.0% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
169
187

Placentia City CouncilJune 2, 2025

Placentia City Council
June 2, 2025