Agenda packet — Placentia City Council, June 3, 2025 (part 4 of 5)

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. r 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 CaIPERS 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 CaIPERS. In Fall 2022 the City Council directed staff to transfer $2.4 million from bond proceeds to the Section 115 trust and approved a Section 115 Trust funding policy aimed at reducing the OPEB liability. The City contributed an additional $770,000 to the trust in the FY 2023-24 budget.

By design, Section 115 trusts can only be used for pension and OPEB expenses such as the UAL payment to CaIPERS, 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 CaIPERS 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 481

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U funds dedicated to infrastructure. However, due to the City's significant need for funding of infrastructure, specifically street repairs, the City Council approved a one-time modification of the policy to allow for the Measure U contribution to infrastructure to remain at fifty percent (50%) for FY 2025-26.

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

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

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

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

Proposed staffing changes include:

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

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.

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operations. Given the importance of these operations to the community and span of control of this position, staff is proposing this reclassification to better align with department needs.

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

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.

The proposed CIP for FY 2025-26 includes 21 new projects/capital purchases for a combined total of approximately $11.4 million.
483

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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
IVIedJUI
M limited financial resources available, staff prioritized _ $665,857 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,
� Dev. Impact citywide concrete repair, information technology (IT) Fees infrastructure replacement to address aging servers $1,152,583 and technology, State mandated removal of the fuel tank at the city yard, and renovations at Samp and Los
FY2025/26 Proposed CIP by Funding Source Vaqueros Parks.

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

Fund Balance
The estimated beginning fund balance for FY 2025-26 is $11.6 million. As a result of proposed operations in FY 2025-26, it is anticipated that the fund balance will increase by $888,600 for an ending fund balance of $12.5 million. It is forecasted that the reserve will be funded at 25.03% of General Fund operating expenses.
ir
Estimated Be • innin • Fund Balance 7/1/25 $11,609,800
Fund Balance Designations
Non -Spendable
Measure U Contingency Reserve
GF Reserve
Unassigned
Estimated Ending Fund Balance 6/30/26
895,672
5,726,721
5,861,619
14,389
$12,498,401
484

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Proposed Budgeted Operating Expenditures (a) 46,353,358 Reserve Total (FB less Non -Spendable) (b)
11,602,729
General Fund Operating Reserve % (=b/a) 25.03%
Assembly Bill 2561 (AB2561)
In accordance with Assembly Bill 2561 (AB 2561) and newly added Government Code section 3502.3, public agencies are now required to present the status of vacant positions and related recruitment and retention efforts to their governing bodies at least once per fiscal year in a public hearing. This new mandate, effective January 1, 2025, was enacted in response to statewide concerns about persistent staffing shortages in local government, which can negatively impact public service delivery and employee well-being.

AB 2561 requires that these presentations include an overview of current vacancies, an assessment of recruitment and retention challenges, and identification of any policies or procedures that may hinder hiring. Additionally, if a public agency's governing body adopts an annual or multi -year budget, this presentation must occur prior to final budget adoption.

Further, if any bargaining unit has a vacancy rate of 20% or more among its authorized full-time positions, and its recognized employee organization requests it, the agency must provide supplemental data during the presentation. This includes the number of vacancies, applicant totals, average time to hire, and potential improvements to compensation or working conditions.

The following provides the City's compliance with the new statutory requirements by outlining current staffing conditions and highlighting areas for improvement in recruitment and retention strategies.

Vacant Positions
The City currently has 200 authorized budgeted positions across all departments. As of May 28, 2025, the City has 18 total vacancies, fora vacancy rate of 9.45%. Recruitment efforts are ongoing to fill these vacant positions. Current vacancy rates for each represented employee bargaining unit and unrepresented employee group are listed below. No bargaining units have a vacancy rate at or above 20%.

Vacancies by Bargaining Unit
Bargaining Unit
Vacancies
Authorized
Positions
Vacancy
Rate
PCEA
4 80
5%
PPOA
4 36
11%
PPMA
1 16
6%
485

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Page 13 of 14 ends

PFA
0 21
0%
PFMA
0 3
0%
Vacancies by Unrepresented Emp ogees
Employee Group
Vacancies
Authorized
Positions
Vacancy
Rate
Mid -Manager
8 34
24%
Executive
1 9
11%
Academy Trainee
0 1
0%
Vacancy Rates by Department
Department
Vacancies
Authorized
Positions
Vacancy
Rate
City Administrator
0 4
0%
Administrative Services
4 31
13%
Finance
2 9
22%
Development Services
1 12
8%
Police
5 73
7%
Fire & Life Safety
0 30
0%
Public Works
4 29
14%
Community Services
2 12
17%
The City also employs a number of unrepresented part-time non-benefitted employees in temporary or seasonal positions (primarily to support Community Services programs). The staffing of part-time non-benefitted employees varies throughout the year based on the City's needs, therefore in contrast to regular City positions, part-time non-benefitted positions are budgeted by total dollars, not by a specific number of authorized positions. As a result, there are no vacant part-time non-benefitted positions.

Recruitment and Retention Efforts
The City continues to face staffing challenges common throughout the public sector, including competition from private employers, an aging workforce, evolving employee expectations, and fiscal constraints. In response, Human Resources has implemented a flexible and adaptive recruitment process in collaboration with City departments to address vacancies efficiently and strategically.

Job postings are widely advertised through the City's website, governmentjobs.com, industry - specific platforms, Careers in Government, and social media channels such as Linkedln and Facebook. For hard -to -fill or specialized positions, the City may use targeted recruitments, continuous postings, or executive search firms. Internal promotional only opportunities are also leveraged when appropriate.

To support long-term recruitment and retention goals, the City has taken several proactive 486

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steps:
✓ Partnering with employee associations to better understand and address workforce concerns;
✓ Launching hiring incentives for high -need positions such as Police Officers and Public Safety Dispatchers;
✓ Completing a comprehensive Classification and Compensation survey to assess market competitiveness;
✓ Updating job classifications to reflect current roles and expectations; ➢ Streamlining the hiring process where possible; and
➢ Enhancing employee development and recognition programs.

Other policies the City may consider:
v Research and development of a formal telecommuting program for eligible positions; and v Research and development of alternative work schedules with flexible hours and/or work weeks.

These efforts reflect the City's ongoing commitment to building and maintaining a skilled, sustainable workforce while continuing to provide excellent service to the Placentia community.

Attachments:

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

2. FY 2025-26 Proposed Budget and Capital Improvement Plan (CIP) 487

RESOLUTION NO. PPFA-2025-01

A RESOLUTION OF THE PLACENTIA PUBLIC FINANCING

AUTHORITY (PPFA) BOARD OF DIRECTORS OF THE CITY

OF PLACENTIA, CALIFORNIA, TAKING ACTIONS
NECESSARY TO ADOPT THE PPFA's FISCAL YEAR 2025-
26 ANNUAL BUDGET
WHEREAS, the Placentia Public Financing Authority governing board shall be the members of the City Council of the City;
WHEREAS, the Placentia Public Financing Authority has prepared the Placentia Public Financing Authority budget in the amount of $4,290,600 Revenues and $4,290,600 of appropriations for Fiscal Year 2025-26;
NOW, THEREFORE, BE IT RESOLVED by the Governing Board of the Placentia Public Financing Authority, as follows:

Section 1. The proposed budget of the Placentia Public Financing Authority, as amended and modified for Fiscal Year beginning July 1, 2025, through June 30, 2026, is hereby adopted.

Section 2. Effective Date. This resolution shall take effect upon adoption.

PASSED, ADOPTED AND APPROVED this 3rd day of June 2025.

Kevin Kirwin, Chair
ATTEST:

Robert S. McKinnell, Secretary
Resolution PPFA-2025-01

Page 1 of 2 ends

488

STATE OF CALIFORNIA

COUNTY OF ORANGE
I, Robert S. McKinnell, Secretary of the Placentia Public Financing Authority of The City of Placentia, California, do hereby certify that the foregoing Resolution, was duly passed, approved, and adopted by the Placentia Public Financing Authority, approved and signed by the Chair and attested by the Secretary, all at the regular meeting of the said Placentia Public Financing Authority held on the 3rd day of June 2025, and the same was passed and adopted by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

Councilmembers:

Robert S. McKinnell, Secretary
APPROVED AS TO FORM:

Christian L. Bettenhausen, Agency Attorney
Resolution PPFA-2025-01

Page 2 of 2 ends

489

CITY OF PLACENTIA

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

ELECTED
MAYOR

CITY COUNCIL

CITY CLERK

CITY TREASURER
1 4
1 1
1 4
1 1
1 4
1 1
TOTALS
7 7
7 Adopted Amended Proposed
24-25 24-25 25-26

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

CITY ADMINISTRATOR

COMMUNICATIONS & MARKETING MANAGER

DIGITAL MEDIA ANALYST

EXECUTIVE ADMINISTRATIVE ASSISTANT TO THE CA

SENIOR MANAGEMENT ANALYST
1 1
1 1
1 1
1 1
1 0
1 1
1 1
0 TOTALS
5 4
4 Adopted Amended Proposed
24-25 24-25 25-26

ADMINISTRATIVE SERVICES

ADMINISTRATIVE ASSISTANT

ADMINISTRATIVE SPECIALIST

DEPUTY CITY ADMINISTRATOR

DEPUTY CITY CLERK

DEPUTY DIRECTOR OF ADMINISTRATIVE SERVICES

INFORMATION TECHNOLOGY MANAGER

INFORMATION TECHNOLOGY SPECIALIST

INFORMATION TECHNOLOGY TECHNICIAN

PUBLIC SAFETY COMMUNICATIONS MANAGER

PUBLIC SAFETY COMMUNICATIONS SUPERVISOR
PUBLIC SAFETY DISPATCHER (1 OVERHIRE)
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 3
3 3
13 13
13 490

CITY OF PLACENTIA

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

ADMINISTRATIVE SERVICES (CONTINUED)

RISK MANAGER

SENIOR MANAGEMENT ANALYST
1 1
1 1
1 1
TOTALS
27 27
27 Adopted Amended Proposed
24-25 24-25 25-26

HUMAN RESOURCES

DIRECTOR OF HUMAN RESOURCES

HUMAN RESOURCES ANALYST

SENIOR HUMAN RESOURCES ANALYST

SENIOR HUMAN RESOURCES TECHNICIAN

HUMAN RESOURCES OFFICE CLERK
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 TOTALS
5 5
5 Adopted Amended Proposed
24-25 24-25 25-26

FINANCE

ACCOUNTING TECHNICIAN

DIRECTOR OF FINANCE

FINANCE MANAGER

SENIOR ACCOUNTANT

SENIOR ACCOUNTING TECHNICIAN

SENIOR FINANCIAL ANALYST
4 1
1 1
1 1
4 4
1 1
1 1
1 1
1 1
1 1
TOTALS 9
9 9
Adopted Amended Proposed
24-25 24-25 25-26

DEVELOPMENT SERVICES

ADMINISTRATIVE ASSISTANT

ASSOCIATE PLANNER

BUILDING INSPECTION MANAGER

BUILDING INSPECTOR

BUILDING PERMIT TECHNICIAN

CODE ENFORCEMENT OFFICER

CODE ENFORCEMENT SUPERVISOR

DIRECTOR OF DEVELOPMENT SERVICES

GIS TECHNICIAN

PLANNING MANAGER

PLANNING TECHNICIAN

PLANS EXAMINER

SENIOR BUILDING PERMIT TECHNICIAN
1 1
0 1
2 1
1 1
1 1
1 1
0 1 1
1 1
1 1
1 1
2 1
1 1
1 1
1 1
1 1
1 1
1 1
0 0
0 1
TOTALS
12 12 12
491

CITY OF PLACENTIA

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

PUBLIC SAFETY - POLICE

CAPTAIN

CHIEF OF POLICE

COMMUNITY SERVICES OFFICER

CRIME ANALYST

IT SERGEANT

LIEUTENANT

MANAGEMENT ANALYST

OFFICE SPECIALIST - RECORDS

POLICE RECORDS TECHNICIAN

PARKING CONTROL OFFICER

POLICE ACADEMY TRAINEE

POLICE CIVILIAN INVESTIGATOR
POLICE OFFICER (3 OVERHIRE)

POLICE SERVICES OFFICER

POLICE SERVICES SUPERVISOR

SUPPORT SERVICES ADMINISTRATOR

PROPERTY TECHNICIAN

SERGEANT
SR. ADMINISTRATIVE ASSISTANT
2 1
2 1
1 3
1 3
0 2
1 3
39 2
3 0
1 10
1 2
1 2
1 1
3 1
3 0
2 1
3 39
2 3
0 1
10 1
2 1
1 1.
1 3
1 0
3 2
1 3
39 2
2 1
1 10
1 TOTALS

FIRE & LIFE SAFETY

ADMINISTRATIVE ASSISTANT

BATTALION CHIEF

DEPUTY FIRE CHIEF

FIRE CAPTAIN

FIRE CHIEF

FIRE ENGINEER

FIRE MARSHAL

FIRE PREVENTION SPECIALIST

FIREFIGHTER

SENIOR MANAGEMENT ANALYST
76 76
75 Adopted Amended Proposed
24-25 24-25 25-26
1 3
1 6
1 6
1 1
9 1
1 3
1 6
1 6
1 1
9 1
1 3
1 6
1 6
1 1
9 1
TOTALS

PUBLIC WORKS

DIRECTOR OF PUBLIC WORKS

DEPUTY DIRECTOR OF PUBLIC WORKS

ADMINISTRATIVE ASSISTANT

ASSOCIATE CIVIL ENGINEER (SEWER)

CITY ENGINEER

CUSTODIAN

DEPUTY CITY ADMINISTRATOR
30 30
30 Adopted Amended Proposed
24-25 24-25 25-26
0 1
1 0
1 2
1 1
1 1
1 1
1 0
0 1
1 2
1 0
0 492

CITY OF PLACENTIA

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

PUBLIC WORKS (CONTINUED)

ENGINEERING AIDE

ENVIRONMENTAL SERVICES COORDINATOR

FACILITY MAINTENANCE TECHNICIAN

MAINTENANCE WORKER

MANAGEMENT ASSISTANT

MECHANIC

PUBLIC WORKS INSPECTOR

PUBLIC WORKS MANAGER

PUBLIC WORKS SUPERINTENDENT

PUBLIC WORKS SUPERVISOR

SENIOR CIVIL ENGINEER

SENIOR CUSTODIAN

SENIOR MANAGEMENT ANALYST

TRANSPORTATION MANAGER
1 1
2 8
1 2
1 1
1 2
1 1
1 1
1 1
2 8
1 2
1 1
1 2
1 1
1 1
0 1
3 7
0 2
1 0
1 2
1 1
1 1
TOTALS
29 29
28 Adopted Amended Proposed
24-25 24-25 25-26

COMMUNITY SERVICES

ADMINISTRATIVE ASSISTANT

COMMUNITY SERVICES COORDINATOR

COMMUNITY SERVICES SUPERVISOR

DEPUTY DIRECTOR OF COMMUNITY SERVICES

DIRECTOR OF COMMUNITY SERVICES

FACILITY MAINTENANCE TECHNICIAN

MANAGEMENT ANALYST
1 4
0 1
1 3
1 1
4 3
0 1
3 0
1 3
3 0
1 3
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
493

GANN APPROPRIATIONS LIMIT
In November 1979 the voters of the State of California approved Proposition 4, commonly known as the "Gann Initiative" or "Gann Limit." The Proposition created Article XIIIB of the State Constitution placing limits on the amount of revenue which can be spent by all entities of government from the "proceeds of taxes." Proposition 4 became effective for the 1980-81 fiscal year, but the formula for calculating the limit was based on the 1978-79 "base year" revenues, with adjustments being made annually to reflect increases in population and cost of living.

Section 9710 of the California Government Code, added in 1980 by the State Legislature, provides that "each year, the governing body of each local jurisdiction shall, by resolution, establish its appropriations limit for the following year." In June of 1990 the California Voters approved Proposition 111. Among other things, Proposition 111 provided new adjustment formulas, which make the Appropriations Limit more responsive to local growth issues. Only tax proceeds are subject to the limit. Charges for services, regulatory fees, grants, loans, donations and other non - tax proceeds are not subject to the limit. Proposition 111 also established a requirement for an annual review of Limit calculations. Each year the City Council must adopt by resolution the City's appropriations limit for the following year. The following is the calculation for the City's Gann Appropriations Limit for FY2025-26.

The City of Placentia's annual appropriation limit has been determined in accordance with Article XIIIB of the California State Constitution and Section 7902 of the California Government Code. The City will be below its legal appropriations limit by $75,676,902 using the per capita personal income growth and county population growth factors.

GANN APPROPRIATIONS LIMIT CALCULATION FY 2025-26
FY 2025-26 Appropriations Limit
$117,320,406
Population Growth (City or County) = (2.52%)

1.0252
Cost of Living (Per Capita or Non-residential construction growth) = 6.44%

1.0644
FY 2025-26 Appropriations Limit
($117,320,406 x L0252 x 1.0362)
$128,022,711
494

GANN APPROPRIATIONS LIMIT
Appropriations Table
140,000,000
120,000,000
100,000,000
80,000,000
60,000,000
40,000,000
20,000,000
0 I Lu'Li _ Li ii k k lik
N. N. N. N. N. tit N. N 'V N. titi "V "V "V ti,
• Legal Limit • Appropriations • Amount Under
495

Job Classification Description
Equal Employment Opportunity

POLICE RECORDS TECHNICIAN
JOB FAMILY: Police Department/Records
EEO CATEGORY:

FLSA: Non -Exempt
JOB CLASS CODE:

PAY PLAN: Full -Time Pay Plan
UNION STATUS: PCEA
GRADE:

UPDATED: May 2025
PREVIOUS UPDATE: June 2020
PURPOSE STATEMENT:

Under the direction of the Support Services Administrator, the Police Records Technician prepares, processes, maintains, and retrieves police records, data, and reports; answers questions and provides information and assistance to other agencies and the public, in person and by telephone; provides a variety of clerical and general office assistance to Police Department personnel: and performs related duties as assigned.

ESSENTIAL FUNCTIONS, DUTIES, AND TASKS:

The following list of functions, duties, and tasks is typical for this classification. Incumbents may not perform all of the listed duties and/or may be required to perform other closely related or department -specific functions, duties, and tasks from those set forth below to address business needs and changing business practices. • Types up logs and forms such as memoranda, form letters, envelopes, police clearances, licenses and permits, declarations, court appearance calendars, and misdemeanor complaints • Responds to officers' requests for information by researching, collecting, and disseminating authorization information
• Monitors an automated storage queue for incoming documents and processes according to priority, proofreading documents for accuracy and completeness.
• Enters a variety of information such as personal identifiers, vehicle information, property descriptions, serial numbers, criminal offense codes, tattoos, etc. from several different types of documents into the automated RM, and performs quality control on data entered into RMS. • Assemble materials and prepare misdemeanor citation packets for court. • Retrieves, print and duplicates documents utilizing a microfilm reader, an optical retrieval system, a records management system, and hard copy files.
• Answers phone inquiries from the public and other law enforcement and governmental agencies; and assists the public, other law enforcement, and governmental personnel at the service counters. • Processes record sealings requiring research and collection of any correlating documents throughout the department, deletion of indexes, sealing, and storage of records until ordered destruction. • Coordinates with background investigators, other departmental and city personnel for processing of applicants (internal, external, and business) and sex, arson, and narcotic registrants; processes and maintains electronic and hard copy files, issues permits.

OTHER DUTIES:
• Performs other related duties as assigned to ensure the efficient and effective functioning of the work unit and the City.

Police Records Technician Page 1 of 3
496

KNOWLEDGE, SKILLS, AND ABILITIES
(At time of application)
Knowledge of:
• Modern office equipment and procedures
• English usage, spelling, grammar, and punctuation
• Filing procedures (alpha and numeric)
• Basic math
• Telephone procedures and etiquette
Skills and Abilities to:
• Read, understand, and apply difficult materials
• Operate a computer keyboard with accuracy
• Proofread text and data fields for accuracy and compliance with entry rules • Work with a high level of interruption
• Establish and maintain effective relationships with those contacted in the course of work • Use written and oral communication skills
• Read and interpret data, information, and documents
• Analyze and solve problems
• Work under intensive deadlines, and interact with city managers, staff, customers, the public, and others encountered in the course of work
JOB QUALIFICATIONS / REQUIREMENTS:
(At time of application and in addition to the Knowledge, Skills, and Abilities listed above.) EDUCATION AND EXPERIENCE:

Any combination of training, education, and experience that would provide the required knowledge, skills, and abilities is qualifying.
• A high school diploma or G.E.D. equivalent and completion of specialized clerical courses; one year of heavy telephone, public contact, or dispatch experience and ability to learn the geography and location of streets, landmarks, and public and private facilities in and around the City of Placentia.

LICENSE(S) REQUIRED:
• Valid, current driver's license
o This position does not typically require driving; however, the ability to use reliable transportation for occasional offsite duties may be necessary.

CERTIFICATIONS AND TESTING REQUIRED:
• None required
WORK ENVIRONMENT / PHYSICAL DEMANDS:
(Must be performed with or without reasonable accommodations) • Works in both office and field settings. In the office, the noise level is frequently quiet or moderately quiet
• When conducting field observation, the employee is subject to loud construction noise • Regularly required to use hands to finger, handle, feel, or operate objects, tools, or controls and reach with hands and arms
• Talk and hear
• Frequently sit and occasionally stand and walk to access work areas and files Police Records Technician Page 2 of 3
497

• Stoop, kneel, or crouch to access or place records or files • Lift and carry records and documents, typically weighing less than 20 pounds • Specific vision abilities required by this job include close vision and the ability to adjust focus Police Records Technician Page 3 of 3
498

Job Classification Description
Equal Employment Opportunity

SENIOR BUILDING PERMIT TECHNICIAN
JOB FAMILY: Development Services
EEO CATEGORY:

FLSA: Non -Exempt
JOB CLASS CODE:

PAY PLAN: Full -Time Pay Plan
UNION STATUS: PCEA
GRADE:

Adopted: May 2025
PURPOSE STATEMENT:

Under the direction of the Building Inspection Manager, the Senior Building Permit Technician performs advanced technical, administrative, and customer service functions related to the processing, coordination, and issuance of building permits. This classification is distinguished from the Building Permit Technician by its responsibility for complex projects, technical guidance to staff, participation in process improvements, and greater independence of judgment and decision -making. The Senior Building Permit Technician ensures compliance with applicable laws, regulations, and City policies, and may act as a lead to permit staff.

ESSENTIAL FUNCTIONS, DUTIES, AND TASKS:

The following list of functions, duties, and tasks is typical for this classification. Incumbents may not perform all of the listed duties and/or may be required to perform other closely related or department -specific functions, duties, and tasks from those set forth below to address business needs and changing business practices. • Provides customer service to the public at the building counter and over the telephone; processes building permits and applications; responds to inquiries and permit discrepancies; provides information regarding permit procedures, policies, and functions.
• Provides technical and procedural support to Building Permit Technicians and other staff; assists with training and onboarding new personnel; reviews the work of permit staff for accuracy and completeness.
• Assists in the development, revision, and implementation of procedures, checklists, and standards related to permitting and public counter services; recommends process improvements. • Serves as a technical resource to customers, contractors, architects, engineers, and internal departments regarding complex or unusual permitting issues, code requirements, and plan routing. • Assists in the process of reviewing and adopting periodic updates to the City's Building Codes, Fire Codes, and all Code revisions related to the Building Division. • Calculates, reviews, and verifies complex fees and valuations for building permits, plan reviews, and other related services; reconciles and audits fee collection data for accuracy. • Schedules building inspections in cooperation with building inspection personnel after reviewing service requests.
• Tracks and reports on the status of construction projects in plan check review. • Assists customers in viewing microfiche, laser fiche, hard copies of permits, or in making copies; assists other agencies and customers with record inquiries and retrieves requested building plans and permits from archives.
• Prepares reports, statistical summaries, and permit activity logs; assists with data entry and management of permit tracking software and databases.

Senior Building Permit Technician Page 1 of 3
499

• Processes check requests related to the Building Division including those related to "pass -through" fees related to building permits.
• Maintains building division records, including a variety of forms and logs; provides downloads of information related to the city's website.
• Prepares departmental activity records and reports, including the faxing of utility releases. • Compiles data and conducts various reporting related to the Building Division. • Supports electronic plan check and digital permit services; assists customers and staff with technical troubleshooting and submittal procedures.

OTHER DUTIES:
• Performs other related duties as assigned to ensure the efficient and effective functioning of the work unit and the City.

KNOWLEDGE, SKILLS, AND ABILITIES
(At time of application)
Knowledge of:
• General inspection practices associated with the use of the Uniform Building Code, Uniform Administrative Code, Uniform Zoning Code, and the legal aspects of Code Administration and City Municipal Code
• Planning review procedures
• Application of building permit fees
• Building inspection scheduling practices
• Customer service principles and techniques
• Basic math calculations and functions
• General office procedures and protocols as well as department operations and services • Techniques for analyzing and streamlining business processes in a regulatory environment • Principles of technical training and guidance
Skills and Abilities to:
• Understand, interpret, and enforce Municipal Code pertaining to the issuance of building permits, handling of documents, and recording of fees
• Lead and support permit staff, including providing training and resolving work -related issues • Operate standard office equipment, including a computer terminal, and use permit processing, word processing, and spreadsheet software programs
• Organize and schedule inspections
• Prepare and maintain records and standard reports
• Coordinate multi -departmental reviews and resolve plan check issues or discrepancies • Analyze and solve basic work problems by applying departmental procedures • Communicate clearly and concisely, orally and in writing • Establish, interact, and maintain effective working relations with city staff, other departmental representatives, developers, contractors, and the general public • Use written and oral communication skills
• Read and interpret data, information, and documents
• Analyze and solve problems
• Use math and mathematical reasoning
• Observe and interpret situations
• Prioritize multiple tasks and projects in a fast -paced environment with frequent interruptions • Maintain confidentiality, professionalism, and accuracy in dealing with sensitive materials Senior Building Permit Technician Page 2 of 3
500

• Type at a rate sufficient to effectively perform job duties JOB QUALIFICATIONS / REQUIREMENTS:
(At time of application and in addition to the Knowledge, Skills, and Abilities listed above.) EDUCATION AND EXPERIENCE:

Any combination of training, education, and experience that would provide the required knowledge, skills, and abilities is qualifying.
• A high school diploma or GED or equivalent and two years of experience in permit processing, customer service, and engineering or building services support work. • Four (4) years of increasingly responsible experience in building permit processing, building division support, or related technical clerical work, including at least one year in a lead or advanced technical capacity.

LICENSE(S) REQUIRED:
• None required
CERTIFICATIONS AND TESTING REQUIRED:
• Possession of a valid International Code Council (ICC) Permit Technician Certification is required at the time of appointment.
• Additional ICC certifications (e.g., Plans Examiner, Building Inspector) are desirable.

WORK ENVIRONMENT / PHYSICAL DEMANDS:
(Must be performed with or without reasonable accommodations) • Works in an office setting and the noise level is typically quiet or moderately quiet • Frequently required to use hands to finger, handle, feel, or operate objects, controls, and standard office equipment
• Reach with hands and arms
• Frequently required to sit, stand, walk, talk, and hear • Occasionally required to stoop, kneel, and crouch
• Occasionally lifts and carries plans, permits, and other documents typically weighing less than 25 pounds • Specific vision abilities required by this job include close vision, color vision, and the ability to adjust focus
Senior Building Permit Technician Page 3 of 3
501

Job Classification Description
Equal Employment Opportunity

SUPPORT SERVICES ADMINISTRATOR
JOB FAMILY:

EEO CATEGORY:

FLSA: Exempt
JOB CLASS CODE:

PAY PLAN: Full -Time Pay Plan
UNION STATUS: Non -Represented
GRADE:

UPDATED: May 2025
PREVIOUS UPDATE: Mar 1993
PURPOSE STATEMENT:

Under the direction of the Police Sergeant, the Support Services Administrator performs and supervises a variety of technical law enforcement -related functions in such areas as communications, property, evidence, jail and other police services activities, and technical law enforcement -related functions; participates in the research and development activities of the Police Department; and does other auxiliary police functions as required.

ESSENTIAL FUNCTIONS, DUTIES, AND TASKS:

OTHER DUTIES:
• Performs other related duties as assigned to ensure the efficient and effective functioning of the work unit and the City.

KNOWLEDGE, SKILLS, AND ABILITIES
(At time of application)
Knowledge of:
• Technical aspects of public safety operations
• Statistical analysis, systems analysis, and research methods • Effective supervisory principles and practices
Support Services Administrator Page 1 of 2
502

• Office procedures, department policies, and the understanding of California Penal Codes • Investigation techniques
• Maintenance equipment and procedures
• Organization or department operations, services, and policies Skills and Abilities to:
• Communicate effectively orally and in writing
• Establish and maintain effective working relationships with supervisors, subordinates, fellow employees, and the public
• Auditory and visual comprehension (understanding and processing the written and spoken word) • Short- and long-term memory recall
• Read, write, drive, and function independently
• Interacting effectively in group situations
• Ensure problems are resolved quickly and with compassion while maintaining policy JOB QUALIFICATIONS / REQUIREMENTS:
(At time of application and in addition to the Knowledge, Skills, and Abilities listed above.) EDUCATION AND EXPERIENCE:

Any combination of training, education, and experience that would provide the required knowledge, skills, and abilities is qualifying.
• Bachelor's degree in public administration, business administration, criminology, or a related field; or equivalent. Five years of experience.

LICENSE(S) REQUIRED:
• Valid, current driver's license.
o The City reasonably expects driving to be one of the job functions for the position, and the City reasonably believes that using an alternative form of transportation would not be comparable in travel time or cost to the City.

CERTIFICATIONS AND TESTING REQUIRED:
• CLETS certification immediately upon hire
• First aid and CPR certification
• CSI certification
WORK ENVIRONMENT / PHYSICAL DEMANDS:
(Must be performed with or without reasonable accommodations) • Frequently required to stand, walk, bend, twist, reach, stretch, push, pull, drag, lift up to 50 pounds • Climb, kneel/crouch/squat, use feet to drive, and use hands for feeling, simple grasping, firm grasping, and fine manipulation (dominant hand)
• Specific vision abilities required by this position include close vision, distance vision, peripheral vision, depth perception, and the ability to adjust focus
• Specific hearing abilities required by the position include adequate hearing at close proximity, at a distance, and in both ears
Support Services Administrator Page 2 of 2
503

RESOLUTION NO. R-2025-25

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

PLACENTIA, CALIFORNIA, TAKING ACTIONS NECESSARY
TO ADOPT THE FISCAL YEAR 2025-26 ANNUAL BUDGET;

TAKING ACTIONS NECESSARY TO ADOPT THE FISCAL
YEAR 2025-26 CAPITAL IMPROVEMENT PROGRAM (CIP)
BUDGET WITH AN APPROPRIATION OF $11,400,479; AND

AUTHORIZING THE POSITION ALLOCATION PLAN AND
COMPENSATION PLAN FOR FISCAL YEAR 2025-26
A. Recitals
(i) The City Administrator, in accordance with Article XII, Sections 1202 and 1203 of the City Charter, has prepared and submitted a proposed annual budget for Fiscal Year 2025-26.
(ii) The City Council has reviewed the proposed budget and conducted a Public Hearing on said budget.
(iii) The Capital Improvement Program on file with the City Clerk incorporates the various anticipated revenues and expenditures of the City of Placentia for the Fiscal Year 2025-26 as known at this time, and the same would constitute a proper budget for the City for such period.
(iv) The Capital Improvement Program was presented to Planning Commission at the regularly scheduled meeting on May 13, 2025. Said Planning Commission found the Capital Improvement Program to be in conformance with the City's adopted General Plan. (v) The City of Placentia Position Allocation Plan and Compensation Plan, effective July 1, 2025 for the PCEA, PPOA, PPMA, FIRE employees and unrepresented employees including the City Administrator, Executive Management, and Mid - Management employees; effective July 1, 2025 are components of the annual budget process.
(vi) The City Council desires to amend said Position Allocation Plan and Compensation Plan in accordance with the provisions of the Fiscal Year 2025-26 Budget, effective July 1, 2025 and reflects the following classification actions:

1. Approve classification of Senior Building Technician

2. Approve classification of Support Services Administrator

3. Approve classification of Police Records Technician
(vii) All legal prerequisites to the adoption of this Resolution have occurred.

B. Resolution
Resolution R-2025-25

Page 1 of 3 ends

504

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

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

2. The City Council of the City of Placentia does hereby approve and adopt the Fiscal Year 2025-26 Budget, a full, true, and correct copy of which is on file in the Office of the City Clerk, hereby is adopted as such budget for such period.

3. The Capital Improvement Program for the City of Placentia for Fiscal Year 2025- 26, including appropriations in the amount of $11,400,479 as set forth in the budget on file with the City Clerk and made a part hereof, is hereby adopted as such budget for such period.

4. The Position Allocation Plan and Compensation Plan are being updated to reflect approved changes by the City Council in the context of the Fiscal Year 2025-26 Annual Budget. When the City Council approves a new position or the City Administrator amends a position between updates of the Plan, such a change shall constitute a revision to the City's Position Allocation Plan that shall be reflected in the next update of the Resolution adopting the Plan. Compensation and benefits not specifically amended by this Resolution shall remain in full force and effect.

5. The proposed Position Allocation Plan for positions in City services for Fiscal Year 2025-26 is attached hereto as Appendix "A" (Position Allocation Plan) and the proposed Compensation Plan - Salary Schedule is attached hereto as Appendix "B" and hereby are approved.

PASSED, ADOPTED AND APPROVED this 3rd day of June 2025.

Kevin Kirwin, Mayor
ATTEST:

Robert S. McKinnell, City Clerk
Resolution R-2025-25

Page 2 of 3 ends

505

STATE OF CALIFORNIA

COUNTY OF ORANGE
I, Robert S. McKinnell, City Clerk of The City of Placentia, California, do hereby certify that the foregoing Resolution, was duly passed, approved and adopted by City Council, approved and signed by the Mayor and attested by the City Clerk, all at the regular meeting of the said City Council held on the 3rd day of June 2025, and the same was passed and adopted by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

Councilmembers:

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

Christian L. Bettenhausen, City Attorney
Resolution R-2025-25

Page 3 of 3 ends

506

l �
q

1.GE. ILUIN`

I T FJRROT
OF:PI (
YEARS
1926 - 2026

CITY OF PLACENTIA

CENTENNIAL
Rooted in Hertage, United in Community
.7a

TABLE OF CONTENTS Page
Section 1: Introduction
City Council Members and City Officials
Distinguished Budget Presentation Award
City Manager's Transmittal Letter
Strategic Plan
Citywide Organization Chart
Position Allocation Plan
Section 2: Financial Summaries
Projected Change in Financial Position (AII Funds)
General Fund Revenue & Expense
Special Revenue Funds
Debt Service
Enterprise Funds
Internal Service Funds
Fiduciary Fund
Section 3: Departments
Legislative
City Administrator
Administrative Services
Community Services
Development Services
Finance
Fire & Life Safety
General Government
General Fund Debt Service
Human Resrouces
Police
Public Works
Section 4: Capital Improvement Program
Capital Improvement Program Summary
Proposed FY 2025-26 CIP Projects
FY 2025-26 CIP Project Descriptions
FY 2024-25 Ongoing CIP Projects
7 Year Capital Improvement Projects
Section 6: Appendix
Gann Limit
Financial Policies
Fund Descriptions
Community Profile
Budget Glossary
1 3
4 14
19 20
25 27
34 71
73 77
81 83
90 96
109
127
138
143
153
155
157
161
177
193
195
196
219
222
225
227
248
253
255
508

Kevin Kirwin
Mayor
District 2
Jeremy B. Yamaguchi
Councilmember,
District 3
The City Council consists of five members elected by the district. Council terms are four years, with elections held every two years. Either two or three members are elected in any given election cycle. Every year, the current City Council Members, elect a Mayor and Mayor Pro Tempore who serve for one year. The City Council also serves as the governing body for the Successor Agency, Public Finance Authority and the Placentia Industrial Commercial Development Authority. City Council members may not serve more than three consecutive terms and are responsible for selecting and reviewing the City Administrator who is responsible for managing the day-to-day operations of the City and implementing the policies set by the City Council.

CITY COUNCIL MEMBERS
Chad P. Wanke
Mayor Pro Tempore,
District 4
Ward L. Smith
Councilmember,
District 5
Thomas Hummer
Councilmember,
nictrirt 1
509
1 CITY OFFICIALS
City Clerk
City Treasurer
Acting City Administrator
Deputy City Administrator
Chief of Police
Fire Chief
Deputy City Administrator/Director of Finance
Director of Development Services
Director of Community Services
Director of Human Resources
Director of Public Works
Robert S. McKinnell
Kevin Larson
Jennifer Lampman
Rosanna Ramirez
Brad Butts
Jason Dobine
Jennifer Lampman
Joseph Lambert
Lydie Gutfeld
Alice Burnett
Chris Tanio
City Council meetings are held on the 15t & 3rd Tuesday of the month at 7.-00 p.m. and are located in the City Hall Council Chambers.
510
2 0

GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award

PRESENTED TO
City of Placentia
California
For the Fiscal Year Beginning
July 01, 2024
GL P 2/140,td-e
Executive Director
3 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 512
4 one hundred (100) years of the Placentia community! In addition, the City continues to improve the city's infrastructure with a renewed emphasis on street improvements, renovations of parks and playgrounds and several new businesses recently opened or opening soon within the community such as Chick Fil-A, Tru Hotel by Hilton, Primecut Taqueria and a variety of coffee houses.

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:

Fiduciary
Special
Revenue
Funds
lnterna
Services Funds
Enterprise Funds
General Fund
Fund Type
Agency
Debt
Service
Fund Type
General Fund
Special Revenue
Debt Service
Enterprise
Capital Projects Fund
Revenues & Transfers In Expenditures & Transfers Out Net Incr/(Decr) 53,543,058
18,017,996
403,300
6,392,880
52,654,458
20,996,497
403,300
5,850,885
355,700
888,600
(2,978,501)
541,995
(355,700)
5 Internal Service
Fiduciary
Agency Fund
5,548,700
4,290,600
1,469,174
5,662,700 (114,000)
5,290,600 (1,000,000)
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 $L7 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 Transient
Occupancy
properties assessed at their pre -1978 value, Tax
with 13.2% of all citywide parcels and 10.6% of 4%
single-family residences still assessed well Utility Users below market value. As these properties turn Tax Franchise 6% Fines & Fees
over and are assessed at market value, the Forefeitures Transfers In 6% City's property tax should continue to increase 1% 2%
at a higher percentage than the 2% maximum CPI allowable under Proposition 13.

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

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.

General Fund Historical Revenues
$21,000,000
$11,000,000
$1,000,000
FY19/20 FY20/21 FY21/22 FY22/23 FY23/24 FY24/25 FY25/26 Property Tax Sales Tax Other Revenues Franchise Taxes Utility Users Tax 515
7 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
Measure U Transfers -In
465,100
950,493
104.4%
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 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 CaIPERS 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 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 CaIPERS 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 CaIPERS. In Fall 2022 the City Council directed staff to transfer $2.4 million from bond proceeds to the Section 115 trust and approved a Section 115 Trust funding policy aimed at reducing the OPEB liability. The City contributed an additional $770,000 to the trust in the FY 2023-24 budget.

Po/icy 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 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.

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)

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. 519
11 6. Reclassification of one (1.0 FTE) Maintenance Worker to a Facilities Maintenance Technician in the Public Works Department ($6,000 increase in annua/ 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 annua/ 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 annua/ 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.

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.
520
12 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.

Measure
M
$665,857
Gas Tax
—$1,483,470
Dev. Impact
Fees
$1,152,583
F112025/26 Proposed CIP by Funding Source
Major projects scheduled include roadway
rehabilitation, the Golden Avenue bridge replacement,
citywide concrete repair, information technology (IT)
infrastructure replacement to address aging servers
and technology, State mandated removal of the fuel
tank at the city yard, and renovations at Samp and Los
Vaqueros Parks.

Conclusion and 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
13 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
522
14 STRATEGIC PLAN
GOAL 1:

ENSURE LONG-TERM FISCAL SUSTAINABILITY
Obj.

No.

Dept. Assigned
Completion
Objective Description Timeframe

1.1 Admin i
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 1
1-3 Years

1.6 Finance
Update the existing 10 -Year Financial Plan
3+ Years
I .7
DS/Econ Dev
Identify ways to monetize the new Citywide fiber
optic system
GOAL 2:

ENSURE THAT PUBLIC SAFETY CONTINUES TO BE A HIGH PRIORITY Obj. Dept. Assigned Objective Description
No.

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 STRATEGIC PLAN
GOAL 3:

COMMUNITY AND ECONOMIC DEVELOPMENT
bj.

Dept. Assigned
No.

Completion
Objective Description
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
.w3.3
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 STRATEGIC PLAN
GOAL 4:

COMMUNITY ENGAGEMENT
Obj. Dept. Completion
No. Assigned Objective Description Timeframe

4.1 Admin
mai
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.

Dept. Assigne . Objective I :

No.

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
Year

5.6 Police
Analyze security improvements at all public
facilities
1 Year

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

5.8 PW
Implement the 2022 Pavement Management Plan
Report to prioritize streets and roads
1 Year
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 STRATEGIC PLAN
GOAL 6:

CITY BEAUTIFICATION
Obj.

No.

Completion
Dept. Assigned Objective Description 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
a projects
Allocate more funding for facade improvement
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. Dept.

No. Assigned
Objective Description

7.1 7.2
HR
Admin/HR

7.3 Admin

7.4 HR
Bolster ranks of city employees
Completion
Timeframe
Enhance training and development opportunities for
Staff
1-3 Years
1 Year
Create employee leadership academy/management 1 Year
trainee program
Initiate class and comp survey
1 Year
GOAL 8:

CITY GOVERNANCE
Obj.

No.

Completion
Objective Description Timeframe
Dep . gne•

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
526
18 Citywide Organizational Chart
City Treasurer
City
Administrator
City Attorney
Administration
Community
Services
Development
Services
Committees/
Commissions
Human
Resources
Public Relations
Marketing
Public Works
19 527

CITY OF PLACENTIA

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

ELECTED
MAYOR

CITY COUNCIL

CITY CLERK

CITY TREASURER
1 4
1 1
1 4
1 1
1 4
1 1
TOTALS
7 7
7 Adopted Amended Proposed
24-25 24-25 25-26

CITY ADMINISTRATOR

COMMUNICATIONS & MARKETING MANAGER

DIGITAL MEDIA ANALYST

EXECUTIVE ADMINISTRATIVE ASSISTANT TO THE CA

SENIOR MANAGEMENT ANALYST
1 1
1 1
1 1
1 1
1 0
1 1
1 1
0 TOTALS
5 4
4 Adopted Amended Proposed
24-25 24-25 25-26

ADMINISTRATIVE SERVICES

ADMINISTRATIVE ASSISTANT

ADMINISTRATIVE SPECIALIST

DEPUTY CITY ADMINISTRATOR

DEPUTY CITY CLERK

DEPUTY DIRECTOR OF ADMINISTRATIVE SERVICES

INFORMATION TECHNOLOGY MANAGER

INFORMATION TECHNOLOGY SPECIALIST

INFORMATION TECHNOLOGY TECHNICIAN

PUBLIC SAFETY COMMUNICATIONS MANAGER

PUBLIC SAFETY COMMUNICATIONS SUPERVISOR
PUBLIC SAFETY DISPATCHER (1 OVERHIRE)
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 3
3 3
13 13
13 20

CITY OF PLACENTIA

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

ADMINISTRATIVE SERVICES (CONTINUED)

RISK MANAGER

SENIOR MANAGEMENT ANALYST
1 1
1 1
1 1
TOTALS
27 27
27 Adopted Amended Proposed
24-25 24-25 25-26

HUMAN RESOURCES

DIRECTOR OF HUMAN RESOURCES

HUMAN RESOURCES ANALYST

SENIOR HUMAN RESOURCES ANALYST

SENIOR HUMAN RESOURCES TECHNICIAN

HUMAN RESOURCES OFFICE CLERK
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 TOTALS
5 5
5 Adopted Amended Proposed
24-25 24-25 25-26

FINANCE

ACCOUNTING TECHNICIAN

DIRECTOR OF FINANCE

FINANCE MANAGER

SENIOR ACCOUNTANT

SENIOR ACCOUNTING TECHNICIAN

SENIOR FINANCIAL ANALYST
4 1
1 1
1 1
4 4
1 1
1 1
1 1
1 1
1 1
TOTALS 9
9 9
Adopted Amended Proposed
24-25 24-25 25-26

DEVELOPMENT SERVICES

ADMINISTRATIVE ASSISTANT

ASSOCIATE PLANNER

BUILDING INSPECTION MANAGER

BUILDING INSPECTOR

BUILDING PERMIT TECHNICIAN

CODE ENFORCEMENT OFFICER

CODE ENFORCEMENT SUPERVISOR

DIRECTOR OF DEVELOPMENT SERVICES

GIS TECHNICIAN

PLANNING MANAGER

PLANNING TECHNICIAN

PLANS EXAMINER

SENIOR BUILDING PERMIT TECHNICIAN
1 1
0 1
2 1
1 1
1 1
1 1
0 1 1
1 1
1 1
1 1
2 1
1 1
1 1
1 1
1 1
1 1
1 1
0 0
0 1
TOTALS
12 12 12
21 529

CITY OF PLACENTIA

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

PUBLIC SAFETY - POLICE

CAPTAIN

CHIEF OF POLICE

COMMUNITY SERVICES OFFICER

CRIME ANALYST

IT SERGEANT

LIEUTENANT

MANAGEMENT ANALYST

OFFICE SPECIALIST - RECORDS

POLICE RECORDS TECHNICIAN

PARKING CONTROL OFFICER

POLICE ACADEMY TRAINEE

POLICE CIVILIAN INVESTIGATOR
POLICE OFFICER (3 OVERHIRE)

POLICE SERVICES OFFICER

POLICE SERVICES SUPERVISOR

SUPPORT SERVICES ADMINISTRATOR

PROPERTY TECHNICIAN

SERGEANT
SR. ADMINISTRATIVE ASSISTANT
2 1
2 1
1 3
1 3
0 2
1 3
39 2
3 0
1 10
1 2
1 2
1 1
3 1
3 0
2 1
3 39
2 3
0 1
10 1
2 1
1 1.
1 3
1 0
3 2
1 3
39 2
2 1
1 10
1 TOTALS

FIRE & LIFE SAFETY

ADMINISTRATIVE ASSISTANT

BATTALION CHIEF

DEPUTY FIRE CHIEF

FIRE CAPTAIN

FIRE CHIEF

FIRE ENGINEER

FIRE MARSHAL

FIRE PREVENTION SPECIALIST

FIREFIGHTER

SENIOR MANAGEMENT ANALYST
76 76
75 Adopted Amended Proposed
24-25 24-25 25-26
1 3
1 6
1 6
1 1
9 1
1 3
1 6
1 6
1 1
9 1
1 3
1 6
1 6
1 1
9 1
TOTALS

PUBLIC WORKS

DIRECTOR OF PUBLIC WORKS

DEPUTY DIRECTOR OF PUBLIC WORKS

ADMINISTRATIVE ASSISTANT

ASSOCIATE CIVIL ENGINEER (SEWER)

CITY ENGINEER

CUSTODIAN

DEPUTY CITY ADMINISTRATOR
30 30
30 Adopted Amended Proposed
24-25 24-25 25-26
0 1
1 0
1 2
1 1
1 1
1 1
1 0
0 1
1 2
1 0
0 22
530

CITY OF PLACENTIA

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

PUBLIC WORKS (CONTINUED)

ENGINEERING AIDE

ENVIRONMENTAL SERVICES COORDINATOR

FACILITY MAINTENANCE TECHNICIAN

MAINTENANCE WORKER

MANAGEMENT ASSISTANT

MECHANIC

PUBLIC WORKS INSPECTOR

PUBLIC WORKS MANAGER

PUBLIC WORKS SUPERINTENDENT

PUBLIC WORKS SUPERVISOR

SENIOR CIVIL ENGINEER

SENIOR CUSTODIAN

SENIOR MANAGEMENT ANALYST

TRANSPORTATION MANAGER
1 1
2 8
1 2
1 1
1 2
1 1
1 1
1 1
2 8
1 2
1 1
1 2
1 1
1 1
0 1
3 7
0 2
1 0
1 2
1 1
1 1
TOTALS
29 29
28 Adopted Amended Proposed
24-25 24-25 25-26

COMMUNITY SERVICES

ADMINISTRATIVE ASSISTANT

COMMUNITY SERVICES COORDINATOR

COMMUNITY SERVICES SUPERVISOR

DEPUTY DIRECTOR OF COMMUNITY SERVICES

DIRECTOR OF COMMUNITY SERVICES

FACILITY MAINTENANCE TECHNICIAN

MANAGEMENT ANALYST
1 4
0 1
1 3
1 1
4 3
0 1
3 0
1 3
3 0
1 3
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 k, I
N
'mu. 17rr

PLACENTIA
Rich Heritage, Bright Future

PROJECTED CHANGE IN

FINANCIAL POSITION
General Fund Budget
FISCAL YEAR 2025-26
532

General Fund
101 General Fund (0010)
117 M easure U Fund (0079)
Gen eral Fund Total
Special Rev enues
215 Air Quality M anagement (0019)
225 Asset Seizure (0021)
221 Asset Seizure - DOJ (0092)
222 Asset Seizure - Treasury (0093)
282 CalRecycle Grant (0083)
270 CDBG Fund (0030)
229 Comm Trans Ho us Grant (0062)
715 Community Fac District (0047)
227 Explo rer Grant NO C (0076)
283 County Annexa tion (0084)
207 Housing Successor Agncy (0053)
265 Landscape Maintenance (0029)
210 M ea sure M (0018)
280 M isc Grants Fund (0050)
228 NOC-Public Safety Gra nt(0061)
121 Opiods Se ttleme nt Fund (0091)
235 Park Development (0023)
211 PEG Fund (0058)
231 Placentia Reg Nav Cent(0078)
261 Public Safe ty CFD (0055)
209 State Gas Tax - RMRA (0060)
205 State Gas Tax (0017)
245 Storm Drain Constrctio n (0025)
260 Street Lighting Distrct (0028)
230 Suppl La w Enfrcmnt (0022)
234 Technolo gy Impact Fee s (0075)
250 Thoroughfare Constction (0026)
249 TOD District CFD (0080)
226 Traffic Offender Fund (0051)
201 Utility User Tax (0016)
285 EIFD (0086)
Unaudited Amended Amended Est Change in
Balance Re venue E xpenditures A vailable Fund
6/30/2024 Bal ance
19,830 ,031.81 58,748,373.59 63,369,616.71 (4,621,243.12) 4,405 ,158.89 8,886,000.00 9,829,477.12 (943,477.12)
24,235,190.70 67,634,373.59 73,199,093.83 (5,564,720.24) Esimated
Balance
6/30/2025
15,208,788.69
3,461,681.77
Proposed Proposed Est Change in FY25-26
Re venue Expendit ures F und Balance Balance
53,543,057.74 52,654,457.60 888,600 .14 16,097,388.83
8,886,000.00 8,822,172.00 63,828 .00 3,525,509.77
62,429,057.74 61,476,629.60 952,428 .14 19,622,898.60
18,670,470.46
288 ,864.97
1,381 ,444.07
821.31
(542 ,295.68)
49 ,605.89
143,307.18
1,513,898.46
2,072, 650.99
(10, 211.69)
527, 264.40
(70, 460.36)
(66, 054.91)
13, 434.87
20, 461.25
44, 224.11
(1,774, 164.29)
149, 801.99
484, 321.33
55, 299.45
530.37
229, 434.78
525, 369.66
4,805.38
(843.84)
5,750.30
222,682.26
1,070,455.54
Special Rev enues - Dev eloper Impact Fees
405 Afford Housing In -Lieu (0034)
242 City Pub Sfty Impct Fee (0067)
243 City Quimby In Lieu Fee (0069)
238 City Traffic Impct Fees (0065)
244 CW Aford House ImpactFee(0068)
237 Citywide Sewer Impact Fee (0064)
239 CW Stormdr Impact Fee (0066)
233 Gen Plan Update Fees (0074)
236 Parks & Rec Impact Fees (0063)
247 TOD Sewer Impact Fees (0071)
65,900.00
144,054.00
351,934.00
457,992.00
1,300,538.00
3,348,388.80
239,000.00
174,387.26
100,000.00
4,315,236.02
1,343,778.00
1,484,668.00
280,000.00
191,000.00
95,900.00
9,070,000.00
364,738.00
226,444.07
131,693.00
322,998.00
99,000.00
559,400.00
1,848,447.34
3,047,108.67
239,000.00
103,000.00
4,314,436.02
142,875.00
1,872,396.76
1,422,093.00
280,000.00
191,000.00
360,418.92
4,172.00
50,200.00
10,260,000.00
(298,838.00)
(226,444.07)
12,361.00
28,936.00
(99,000.00)
(101,408.00)
(547,909.34)
301,280.13
174,387.26
(3,000.00)
800.00
(142,875.00)
(528,618.76)
62,575.00
(360,418.92)
(4,172.00)
45,700.00
(1,190,000.00)
404.18 - -
119,974.41 91,205.96 182,132.95 (90,926.99)
1,456,677.32 371,061.11 392,878.35 (21,817.24)
252,816.39 151,427.55 195,000.00 (43,572.45)
1,246,744.91 549,792.78 75,000.00 474,792.78
- 122,217.48 122,217.48
23,026.75 7,607.06 25,000.00 (17,392.94)
1,105,005.59 - 652,011.70 (652,011.70)
1,850,441.09 247,695.43 365,777.00 (118,081.57)
280,562.82 135,971.07 (135,971.07)
(9,973.03)
1,155,000.00
13,182.31
(513,359.68)
49,605.89
44,307.18
1,513,898.46
2,072,650.99
(111,619.69)
(20,644.94)
230,819.77
(66,054.91)
187,822.13
20,461.25
41,224.11
(1,773,364.29)
6,926.99
(44,297.43)
117, 874.45
530.37
229,434.78
164,950.74
633.38
44,856.16
5,750.30
222,682.26
(119,544.46)
404.18
29,047.42
1,434,860.08
209,243.94
1,721,537.69
122,217.48
5,633.81
452,993.89
1,732,359.52
144,591.75
498,063.00
457,992.00
1,238,941.00
75,000.00
3,193,085.00
210,000.00
1,370,242.00
1,474,528.00
197,245.00
191,000.00
130,000.00
95,900.00
(9,973.03)
1,155,000.00
340,618.00 (340,618 .00) (340,618.00)
26,235.00 (26,235 .00) (26,235.00)
101,680.00 (101,680 .00) (88,497.69)
498,063.00 - (513,359.68)
50,710.80 (50,710 .80) (1,104.91)
44,307.18
1,513,898.46
2,072,650.99
440,867.00 17,125 .00 (94,494.69)
1,536,405.53 (297,464 .53) (318,109.47)
230,819.77
104,900.00 (104,900 .00) (170,954.91)
187,822.13
20,461.25
75,000 .00 116,224.11
3,191,085.00 2,000 .00 (1,771,364.29)
100, 000.00 110, 000 .00 116, 926.99
1,459,900.00 (89,658 .00) (133,955.43)
1,572,218.00 (97,690 .00) 20,184.45
530.37
197,245.00 -
428,021.80 (237,021 .80) (7,587.02)
290,000.00 (160,000 .00) 4,950.74
633.38
50,200.00 45,700 .00 90,556.16
5,750.30
222,682.26 (222,682 .26) -
(119,544.46)
404.18
180,390.00 (180,390 .00) (151,342.58)
1,434,860.08
154,848.00 (154,848 .00) 54,395.94
403,255.61 (403,255 .61) 1,318,282.08
122,217.48
5,633.81
200,000.00 (200,000 .00) 252,993.89
625,000.00 (625,000 .00) 1,107,359.52
144,591.75
533

248 TOD Strsc ape Impct Fee (0072)
246 TOD Traffic Impact Fees (0070)
287 Fire Impact Fe e (0089)
288 Animal Shelter ImpactFee( 0090)
Special Rev enues Total
Debt Service
206 Gas Tax Debt Fund (0052)
Debt Service Total
Capital Pro je cts
401 City Capital Projects (0033)
Capital Pro je cts To tal
Enterprise Funds
240 Sewer Construction (0024)
275 Sewer Ma intenance (0048)
501 Refuse Administratio n (0037)
Enterprise Funds To ta l
In te rnal Service Funds
601 Emplo yee Health & Wlfre (0039)
605 Risk Management (0040)
610 Equipment Replacement (0041)
615 Information Technolo gy (0042)
In te rnal Service Funds To tal
Fiduciary Funds
302 Public Financing A utho(0082)
119 Section 115 Trust (0087)
Fiduciary Funds Total
A genc y Funds
208 Sccssr Agncy Ret Oblg (0054)
A genc y Funds To tal
Grand To tal
U naudited
Balanc e
Amended
Re venue
Amended
Exp enditures
Est Change in
Available Fund
Esimated
Balance
Proposed
Re venue
Pr op osed
Expenditur es
Est Change in
Fund Balance
FY25-26
Balance
6/30/2024
Balance
6/30/2025
1,018 ,050.73
-
187,063.93
(187,063.93)
830,986.80
-
-
-
830,986.80
679 ,549.84
-
314,600.77
(314,600.77)
364,949.07
-
-
-
364,949.07
-
21,901 .80
6,000.00
15,901.80
15,901.80
-
-
-
15,901.80
491.40
-
491.40
491.40
-
-
-
491.40
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)
83 ,540.84
407,750.00
407,750.00
-
83,540.84
403,300.00
403,300.00
-
83,540.84
83,540.84
407,750.00
407,750.00
-
83,540.84
403,300.00
403,300.00
-
83,540.84
(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
(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
(100, 228.66)
-
-
-
(100,228.66)
-
-
-
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
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
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
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
(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)
94, 748.57
-
20,000.00
(20,000.00)
74,748.57
-
114,000.00
(114,000 .00)
(39,251.43)
(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)
(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)
2,456, 825.00
-
-
-
2,456,825.00
-
1,000,000.00
(1,000,000 .00)
1,456,825.00
(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)
(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)
(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)
(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)
534

27 535

PROPOSED BUDGET General Fund
FISCAL YEAR 2025-26 Revenues vs. Expenditures
Beginning Fund Balance

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

Employee Retention
OPEB
Subtotal Transfers -in

TOTAL OPERATING RESOURCES

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

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

TOTAL FUND BALANCE
2023-24
Audited
2024-25
Adopted
2024-
Amended
2025-26
Proposed
o Change from 2024 -
25 Amended
19,918,635
13,500, 681
15453,051
11, 609, 800
20,706,484
21,796,023
21,796,023
22,755,799

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

22.6%
7,097,521
-
7450,174
-
-100.0%
(13,341,385)
(180,000)
(10,264,802)
-
-100.0%
(5,754,131)
(6,458,866)
(6,458,866)
(6,301,100)
-2.4%
(11,997,994)
(6,638,866)
(9,573,494)
(6,301,100)
-34.2%
(6,514,912)
(1,384,411)
(4,431,851)
0 -100.0%
867,839
888,600
888,600
888,600

0.0%
(5,647,073)
(495,811)
(3,543,251)
888,600
14,271,562
13, 004,869
11, 609, 800
12,498,401
895,672
895,672
895,672
895,672
3,949,521
4,838421
4,838,121
5,726,721
7,495,013
6,233,648
6,823,366
5,861,619
1,931,356
1,037,429
(947,359)
14,389
14,271,562
13,004,869
11,609,800
12,498,401
General Fund Balance Reserve Target
Operating Expenses
25% of Budgeted Operating Expenses
General Fund Operating Reserves
General Fund Operating Reserves %
% Funded
45,778,134 44,287,074 46,645,949 46,353,358
11,444,534 11,071,768 11, 661,487 11,588,339
13, 375, 890 12,109,197 10,714,128 11,602,729

29.22% 27.34% 22.97% 25.03%
117% 109% 92% 100%
28 PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4001 Current Year -Secured
4002 Property Tax (VLF)
4005 Current Year -Unsecured
4010 Prior Yrs-Secured/Unsecured
4015 Supplemental Roll
4017 Residual Property Tax
4019 Pass Through
4020 Public Utility Tax Apport
4025 OC St Light Assess Dist
4035 Homeowners Prop Tax Relief
4040 Prop Tax/Penalty & Interest
4050 Utility User Tax
4060 General Sales & Use Taxes
4065 Prop 172 Sales & Use Tax
4070 Franchise Taxes
4071 Franchise Taxes - Refuse
4072 Franchise Taxes - Cable
4074 Franchise Taxes - Water
4089 Transient Occupancy Tax- Hotel
4094 Real Property Transfer Tax
4096 Transient Occupancy Tax - Short Term Rental
4101 Business License Fees
4104 Credit Card Processing Fee
4140 Oil Per Barrel B/L Tax
4145 Bicycle Licenses
4155 Encroachment Permits
4160 Building Permits
4161 Banner Permits
4162 Plumbing Permits
4163 Fire Plan Check/Permit
4164 Electrical Permits
4165 Building Plan Check
4166 Heat/Ventilation Air Cond
4167 Inspections/Operating Permit
4168 Swimming Pool Permits
4169 Waived Banner Permit Fees
4172 Transportation Permit
4180 FOG Permit
4198 City Projct Permits Contra -Rev
4201 Federal Grants
4205 State Grants
4210 County Grants
4211 COVID-19 Relief Funds
4225 POST - Intergovernmental Rev
4240 Intergovernmental - CalTrans
4299 Other Intergovernmental Rev
4302 General Plan Update Fee
4305 Planning Division Fees
4307 Developmt Impact Fee Admin Chg
4308 Dedicated Inspector Fee
4310 Engineering Fees
4315 Landscape Review Fees
4324 Old Town Parking Permit
4325 Parking Permit Fees
4326 Towing Fee
4327 Storage Fee
4328 Lien Fee
4329 Emergency Response Fee
4330 Special Police Services
4333 Vehicle Impound/Releases
4334 DUI Vehicle Release Fee
4335 Alarm System Monitoring
4340 Recreation Programs
4341 Excursions
4342 Special Events
4345 Placentia Quarterly
4346 Festival Revenue
4364 Sanitation Collect Fees
General Fund Revenue
General Fund (0010)
Fund 101
FY22-23
Audited
FY23-24
Audited
FY24-25
A• • •
FY24-25
Proposed
% Chan -fr•m
24-25 Am n.
9,775,395
10,743,683
11,500,000
11,500,000
11,928,617

3.7%
6,131,122
6,676,886
6,925,000
6,925,000
7,287,541

5.2%
295,424
330,821
381,063
381,063
430,083

12.9%
58,976
70,465
71,400
71,400
74,256

4.0%
425,656
281,220
331,500
331,500
344,760

4.0%
291,522
608,315
550,000
550,000
572,000

4.0%
91,410
124,396
180,000
180,000
187,200

4.0%
161,402
160,497
147,900
147,900
153,816

4.0%
1,447,901
1,646,363
1,650,000
1,650,000
1,716,000

4.0%
43,718
43,866
43,860
43,860
45,614

4.0%
16,329
19,970
15,300
15,300
15,912

4.0%
3,199,994
3,048,378
2,750,000
3,050,000
3,320,624

8.9%
8,196,694
7,794,938
8,008,000
7,933,000
8,049,079

1.5%
395,774
396,146
400,000
400,000
400,000

0.0%
2,869,628
3,076,341
1,479,000
1,679,000
1,732,370

3.2%
-
-
892,500
892,500
919,275

3.0%
-
-
382,500
382,500
393,975

3.0%
-
-
231,540
231,540
238,486

3.0%
-
-
-
-
1,075,000

0.0%
411,674
378,327
315,000
315,000
327,600

4.0%
1,672,519
1,761,962
1,840,000
1,840,000
840,000
-54.3%
1,127,370
1,135,542
1,275,000
1,275,000
1,313,250

3.0%
-
-
-
-
71,000

0.0%
6,312
6,098
5,500
5,500
5,665

3.0%
4 27
-
3 -
-100.0%
269,305
144,315
215,000
215,000
101,224
-52.9%
763,550
802,260
815,000
815,000
839,450

3.0%
350
350
350
350
-
-100.0%
105,687
93,642
94,500
114,500
117,935

3.0%
81,262
49,601
60,000
80,000
82,400

3.0%
128,204
158,875
141,750
216,750
223,253

3.0%
-
-
-
-
100,000

0.0%
103,855
113,037
126,000
226,000
232,780

3.0%
17,177
43,320
100,000
100,000
145,000

45.0%
40,742
50,918
55,000
55,000
56,650

3.0%
(13,046)
-
-
-
-

0.0%
7,174
7,264
6,300
6,300
6,300

0.0%
1,330
546
2,000
2,000
2,000

0.0%
(75,132)
-
-
-

0.0%
18,073
10,933
-
772,278
32,015
-95.9%
-
-
-
250,000
50,000
-80.0%
-
126,449
-
5,551
-
-100.0%
6,824,192
1,348,539
-
-
-

0.0%
29,219
10,320
30,000
30,000
15,000
-50.0%
1,048,289
-
1,079,825
-
-100.0%
269,412
172,779
250,000
250,000
200,000
-20.0%
(565)
-
-
-

0.0%
250,364
267,354
290,000
304,500
313,635

3.0%
8,510
2,294
4,000
34,000
38,000

11.8%
-
-
-
-
140,000

0.0%
180,031
208,897
210,000
210,000
180,000
-14.3%
2,820
18,897
20,000
20,000
20,600

3.0%
240
-
-
-
-

0.0%
11,270
11,320
12,240
12,240
12,240

0.0%
22,965
3,885
-
-
-

0.0%
69,720
17,780
-
-
-

0.0%
15,795
2,460
-
-
-

0.0%
400
-
1,100
1,100
1,100

0.0%
86,805
73,037
75,000
91,434
85,000
-7.0%
25,009
4,144
-
-
-

0.0%
21,356
31,183
-
25,060
30,000

19.7%
82,400
134,636
141,700
141,700
140,000
-1.2%
124,638
156,869
201,000
155,000
110,500
-28.7%
1,155
-
-
1,200

0.0%
33,509
29,860
30,000
32,210
105,750
228.3%
-
-
-
-
5,000

0.0%
28,339
37,127
85,000
70,000
40,000
-42.9%
28,235
15,043
25,000
25,000
35,000

40.0%
29 PROPOSED BUDGET
FISCAL YEAR 2025-26
4366 AB 109 Public Safety Realign
4375 Sale of Map/Publication
4380 Business Site Insp Fee
4384 Athletic Field Light Fees
4385 Facility Rental
4386 Field Use Fees
4399 Other Charges for Service
4405 Veh Code Fines (Moving)
4410 City Ord Fines (Parking)
4411 Administrative Citations
4412 Vacant Bldg Registration Fee
4416 Live Scan Rolling Fee
4601 Interest Revenue
4602 Fiscal Agent Interest Revenue
4603 Interest Revenue (GASB)
4705 Donations & Contributions
4706 Royalty Revenue
4708 NSF Check Fees
4710 Reimbursements/Other Revenue
4711 Lease Revenue
4712 SB 90 Reimbursements
4714 Recovery & Restitution
4716 Cell Tower Lease Revenue
4717 Billboard Revenue
4718 OCWR WDA Import Revenue
4719 Restitution Revenue
4741 Reimbursements - SART Exam
4742 Reimbursement - Strike Team
4743 Legal Settlement
4750 Sale of Surplus Property
4751 Sale of Auction Vehicles
4753 Auction -Unclaimed Items
4754 Lease Revenue (GASB)
4950 Interfund Transfer In
4985 Bond Proceeds
4999 Other Financing Sources
Total Revenues

TRANSFERS IN
7016 Transfer In From UUT
7022 Transfer In From SLESF
7030 Transfer In From CDBG
7047 Transfers In From CFD
7048 Transfer In From Sewer Maint
7052 Transfer In From Measure U
7054 Transfers In From S.A.
7090 Transfer in Measure U Reserve

TOTAL TRANSFERS

GRAND TOTAL RESOURCES

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5010 Salaries/Temporary Employees
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5095 Salary Savings
5099 Other Salaries & Wages
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
General Fund Revenue
General Fund (0010)
Fund 101
FY22-23
Audited
FY23-24
Audited
-
-
Proposed
% Chan•-fr.m
40,118
42,075
30,000
30,000
30,000

0.0%
819
544
500
500
500

0.0%
7,600
10,134
9,450
9,450
9,450

0.0%
52,901
135,906
125,000
125,000
75,000
-40.0%
119,960
176,547
160,000
145,000
100,000
-31.0%
56,884
84,903
75,000
75,000
75,000

0.0%
225,145
178,599
152,000
152,175
152,000
-0.1%
43,088
50,934
50,000
50,000
50,000

0.0%
292,874
341,668
310,000
385,000
450,000

16.9%
121,103
156,358
125,000
140,000
144,200

3.0%
70 120
-
-
-

0.0%
1,807
3,541
3,675
3,675
3,675

0.0%
340,145
561,376
800,000
800,000
800,000

0.0%
1 -
-
-
-

0.0%
321,981
425,798
-
-
-

0.0%
7,315
22,681
5,000
12,415
7,000
-43.6%
148,777
137,035
125,000
125,000
125,000

0.0%
100
322
-
-
-

0.0%
539,290
910,054
110,000
119,458
121,185

1.4%
150,304
161,258
200,000
200,000
200,000

0.0%
1,126
-
-
-
-

0.0%
323
-
500
500
500

0.0%
(9,333)
(1,721)
285,000
305,000
305,000

0.0%
-
-
471,000
471,000
471,000

0.0%
104,092
113,704
123,900
123,900
123,900

0.0%
310
281
-
90,121
-
-100.0%
7,727
1,610
5,000
5,000
2,000
-60.0%
12,837
18,953
-
216,418
-
-100.0%
630,000
-
-
-
-

0.0%
-
900
-
-
-

0.0%
65,615
38,900
-
-
-

0.0%
2,578
-
-
-
-

0.0%
840,756
778,723
-
-
-

0.0%
-
5,922,784
-
-
237,000

0.0%
-
-
-
5,114,797
-
-100.0%
908,004
821,604
-
-
-

0.0%
51,292,028
54,521,514
45,532,028
53,840,274
48,386,565
-10.1%
-
-
-
-
222,682

0.0%
153,689
186,159
181,000
191,000
191,000

0.0%
-
-
39,100
39,100
39,100

0.0%
182,049
-
-
-
50,711

0.0%
182,049
-
185,000
185,000
185,000

0.0%
3,575,156
4,241,951
3,554,400
3,554,400
3,554,400

0.0%
-
-
50,000
50,000
25,000
-50.0%
-
867,839
888,600
888,600
888,600

0.0%
4,092,943
5,295,948
4,898,100
4,908,100
5,156,493

5.1%
55,384,971
59,817,462
50,430,128
58,748,374
53,543,058
-8.9%
15,059,351
18,488,742
19,789,400
20,039,160
20,643,800

3.0%
1,460,477
1,474,157
1,311,200
1,524,438
1,450,100
-4.9%
-
32,765
-
-
-

0.0%
1,828,693
1,791,331
1,455,450
1,754,868
1,577,900
-10.1%
391,638
100,503
110,000
420,500
46,000
-89.1%
78,857
89,379
152,100
146,236
102,000
-30.2%
231,935
634,527
-
-
500,000

0.0%
-
-
(610,000)
(755,500)
(685,900)
-9.2%
1,301
12,029
-
-
31,212

0.0%
2,308,582
1,829,820
2,850,136
-
-

0.0%
12,888
21,829
47,600
47,600
30,336
-36.3%
151,258
122,794
84,300
-
-

0.0%
29,834
34,982
36,700
36,700
37,038

0.9%
-
-
73,000
-
-

0.0%
-
-
67,300
-
-

0.0%
282,758
335,844
289,300
289,300
296,461
25%
30 PROPOSED BUDGET
FISCAL YEAR 2025-26
5140 Employers' Social Security
5141 Employers' PARS/ARS
5144 Employer CaIPERS UAL
5145 Employer CaIPERS Retire NC
5147 ICMA Defined Contribution Plan
5150 Tuition Reimbursement
5159 Employee Medical Opt Out Plan
5160 Emp Bnft/Insurance Premiums
5161 Health Insurance Premiums
5162 Dental Insurance Premiums
5163 Life Insurance Premiums
5164 Optical Insurance Premiums
5167 LTD Ins Premium
5169 STD Ins Premium
5170 Sick Leave Buyback
5175 Leave Buyback
5199 Other Employee Benefits
5500 Contra - Salaries

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6001 Management Consulting Servics
6005 Legal Services
6006 Litigation
6007 Special Investigations
6010 Accounting & Auditing Service
6015 Engineering Services
6017 Special Studies
6025 Third Party Administration
6030 Trustee Fees
6040 Misc Bank Charges
6041 Bank Over/Short
6043 Payroll Penalty
6044 Credit Card Write-offs
6045 Building Inspection Services
6047 Landscape Review Expense
6050 Fire Plan Check Services
6051 Toll Roads Expense
6052 Common Area Expenses
6053 City Events
6054 Recruitment Exp
6055 Medical Services
6057 Chamber of Commerce
6060 Instructional Services
6099 Professional Services
6115 Landscaping
6116 Tree Maintenance
6125 Sidewalk Replacement
6127 Alarm Monitoring
6128 Video Monitoring
6130 Repair & Maint/Facilities
6131 Emergency Repairs
6132 Repair & Maintenance/Streets
6133 R & M/Sewers/Storm Drains
6134 Vehicle Repair & Maintenance
6135 Repair/Maint Off Furn & Eqp
6136 Software Maintenance
6137 Repair Maint/Equipment
6138 Repairs - Electronic Devices
6139 Repair/Maint - Parks & Fields
6140 Vehicle Maintenance Allocatn
6141 Repair/Maint - Park Lights
6142 Vehicle Detailing
6143 Equipment Replacement
6144 Unplanned Repair & Maintenance
6146 Paint Supplies
6147 Janitorial Supplies
6148 K9 Expenses
General Fund Revenue
General Fund (0010)
Fund 101
FY22-23
Audited
FY23-24
Audited
FY24-25
A• • •
Propo
% Chan fr•m
2I2 -25 Am n. .
214
158
300
300
-
-100.0%
105,705
243,497
69,680
69,680
56,500
-18.9%
107,475
-
-
-
-

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

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

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

0.0%
-
(9,841)
-
-
-

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

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

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

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

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

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

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

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

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

0.0%
1,300
-
-
-
-

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

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

0.0%
2,864
-
-
-
-

0.0%
1,039
48 -
-
-

0.0%
-
-
-
-
100,000

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

0.0%
-
797
-
6,530
6,700

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

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

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

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

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

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

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

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

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

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

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

0.0%
-
27 -
-
-

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

0.0%
369
-
-
-
-

0.0%
-
48,543
-
-
-

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

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

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

50.0%
31 539

PROPOSED BUDGET
FISCAL YEAR 2025-26
6149 Jail Supplies
6160 Facility Rental
6162 Range Training
6165 Vehicle Rental
6170 Equipment & Tool Rental
6175 Office Equipment Rental
6181 Towing Services
6182 Lien Services
6183 CSUF PD Reimburse Impound Fees
6215 Telephone/Internet
6225 Advertising/Promotional
6230 Printing & Binding
6235 Travel
6240 Mileage Reimbursement
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6257 Licenses & Permits
6265 Entertainment Services
6270 Excursions
6275 Officiating
6280 Animal Control Services
6285 Hazardous Materials Disposal
6290 Dept. Contract Services
6295 City Admin Services
6296 Admin Service Fee
6299 Other Purchased Services
6301 Special Department Expenses
6305 Traffic Control Devices
6310 Street Signs
6315 Office Supplies
6320 Books & Periodicals
6323 Photo Services & Supplies
6325 Postage
6330 Electricity
6335 Water
6340 Natural Gas
6345 Gasoline & Diesel Fuel
6350 Small Tools/Equipment
6355 Small Furniture & Fixture
6360 Uniforms
6361 Personal Protection Equipment
6362 Emergency Medical Supples
6363 Resident Vehicle Rebate Prog
6365 Computer Software
6366 Web Based Service/Subcriptions
6368 Computer Peripheral/Accessory
6399 Other Supplies
6401 Community Programs
6405 Contributions/Donations
6410 Property Taxes
6421 Pass -Through Waived Permit Fee
6425 County Disbursements
6845 Office Equipment
6892 Market Value Adjustment
6893 Gain/Loss on Refunding
6905 Principal/Bonds/COP's/Leases
6906 CaIPERS-Fire Term. Principal
6907 Lease Principal (GASB)
6908 Subscription Principal (GASB)
6909 Non -Subscription Component
6915 Interest/Bonds/COP's/Leases
6916 CaIPERS-Fire Term Interest
6917 Lease Interest (GASB)
6918 Non -Lease Component (GASB)
6919 Subscription Interest (GASB)
6935 Lease Expenditure
6936 Lease Revenue Bond Exp
6937 Lease Expenditure (GASB)
General Fund Revenue
General Fund (0010)
Fund 101
FY22-23
Audited
FY23-24
Audited
FY24-25
Adoptegmik
FY24-25
Amended
% Change from
24-25 Amended
-
7,839
-
30,000
30,000

0.0%
20,222
120,141
1,600
1,600
1,600

0.0%
35,374
24,125
23,500
22,623
25,500

12.7%
(20,001)
(41,055)
290,000
290,000
202,200
-30.3%
24,908
22,842
19,000
19,191
17,500
-8.8%
80,284
44,126
92,000
126,000
131,000

4.0%
28,988
4,165
7,000
1,000
-
-100.0%
4,477
1,262
-
-
-

0.0%
7,383
3,086
-
-
-

0.0%
345,722
362,168
317,672
317,672
240,000
-24.5%
35,797
19,586
13,500
21,500
26,000

20.9%
30,711
77,811
74,500
83,296
84,800

1.8%
17,622
66,122
14,000
14,000
19,500

39.3%
26 64
200
200
200

0.0%
182,340
117,334
79,090
79,453
67,300
-15.3%
115,422
103,258
231,050
259,800
249,500
-4.0%
78,093
91,237
95,865
92,989
84,310
-9.3%
116,555
133,580
138,659
157,159
126,680
-19.4%
12,015
17,047
21,500
22,205
52,000
134.2%
2,828
11,650
7,600
7,600
7,600

0.0%
4,284
4,284
4,500
4,500
4,500

0.0%
313,089
374,081
389,000
416,558
468,522

12.5%
2,849
2,613
4,500
4,500
4,500

0.0%
2,521,886
2,450,887
2,284,746
2,669,299
2,191,883
-17.9%
3,274,965
3,355,662
3,254,400
3,342,400
4,409,700

31.9%
75,714
75,428
75,000
75,000
75,000

0.0%
123,878
91,114
207,100
199,845
125,700
-37.1%
549,776
415,804
205,400
182,577
51,250
-71.9%
1,986
3,420
15,000
15,000
25,000

66.7%
27,004
16,240
23,000
23,000
20,000
-13.0%
54,563
55,828
48,900
47,735
39,400
-17.5%
7,511
5,452
9,900
9,900
45,200
356.6%
-
-
-
-
8,500

0.0%
43,255
58,029
59,800
59,800
47,100
-21.2%
703,355
846,455
800,000
900,000
863,000
-4.1%
383,010
495,568
437,800
637,800
550,000
-13.8%
15,542
13,813
15,000
15,000
15,000

0.0%
528,994
366,499
376,000
346,000
300,000
-13.3%
13,439
14,248
6,700
14,700
11,500
-21.8%
1,054
12,838
-
326
1,900
482.4%
134,784
122,972
109,150
145,501
158,600

9.0%
52,120
68,420
24,300
35,400
24,750
-30.1%
23,535
8,013
10,000
9,000
10,000

11.1%
42,500
57,000
50,000
29,300
-
-100.0%
17,612
38,802
8,000
8,000
22,100
176.3%
(28,657)
166,466
53,030
125,813
177,647

41.2%
-
-
8,000
8,000
8,000

0.0%
41,925
55,265
42,900
21,299
15,000
-29.6%
62,218
83,736
39,800
60,980
197,400
223.7%
3,097
7,500
-
-
-

0.0%
7,102
2,257
10,000
10,000
2,500
-75.0%
82 -
-
-
-

0.0%
-
21 -
-
-

0.0%
7,704
1,136
500
500
500

0.0%
351,854
527,944
-
-
-

0.0%
325,839
-
-
-
-

0.0%
1,197,239
1,196,763
1,266,976
1,266,976
1,446,600

14.2%
362,791
369,929
344,900
344,900
-
-100.0%
305,027
431,674
-
-
-

0.0%
564,499
364,399
-
-
-

0.0%
21,972
-
-
-
-

0.0%
200,150
172,503
185,886
185,886
563,900
203.4%
17,177
10,039
3,400
3,400
-
-100.0%
5,118
16,938
-
-
-

0.0%
2,555
2,497
-
-
-

0.0%
27,084
32,478
-
-
-

0.0%
3,505,634
-
-
-
-

0.0%
-
4,083,700
4,657,704
4,657,704
4,290,600
-7.9%
345,526
447,661
-
-
-

0.0%
32 PROPOSED BUDGET
FISCAL YEAR 2025-26
6940 Payments to Other Agencies
6998 Other Financing Use
6999 Other Expenditure

TOTAL MATERIALS, SUPPLIES & SERVICES

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

TOTAL CIP & EQUIPMENT

TRANSFERS
8028 Trf Out to Lighting Dist
8033 Transfer Out to CIP
8087 Transfer Out - Section 11S

TOTAL TRANSFERS

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
General Fund Revenue
General Fund (0010)
Fund 101
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopte mended
FY24-25
% Change from
2024-25 Amended
-
61,609
-
-
-

0.0%
19 -
-
-
-

0.0%
164,654
113,914
126,000
88,200
81,000
-8.2%
21,586,959
22,991,379
22,351,858
23,836,270
23,179,087
-2.8%
451,171
2,009
-
-
-

0.0%
439,253
375,944
-
-
-

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

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

SPECIAL REVENUE FUNDS
0 Special Revenue Funds Budget
FISCAL YEAR 2025-26
542

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

GRAND TOTAL RESOURCES

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

TOTAL SALARIES & BENEFITS

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

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6185 Construction Services
6364 Computer Hardware
6740 Infrastructure - Streets
6741 Infrastructure - Traffic
6750 Infrastructure - Sewer
6751 Infrastructure - Storm Drain
6760 Infrastructure - Parks
6770 Infrastructure - Major Studies
6780 Infrastructure- Network/Server
6840 Machinery & Equipment
6842 Vehicles
6850 Building & Facilities
8010
8090

TOTAL CIP & EQUIPMENT

TRANSFERS
Transfer Out to GF
Transfer out GF Reserve

TOTAL TRANSFERS

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Measure U Fund (0079)
Fund 117
FY22-23
Audited
FY23-24
Audited
I
FY25-2
Proposed
% Change from
2024-25 Amended
8,937,888.94
8,678,387.81
8,886,000.00
8,886,000.00
8,886,000.00

0.0%
11,648
-
-
-
-

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

0.0%
6,134
-
-
-
-

0.0%
822
-
-
-
-

0.0%
29 -
-
-
-

0.0%
11 -
-
-
-

0.0%
89 -
-
-
-

0.0%
7,084
-
-
-
-

0.0%
-
174
-
-
-

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

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

0.0%
-
1,127
-
-
-

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

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

13.0%
250,000.00

46.50 -
-100.0%
148,500
-
-
-

0.0%
184,925.64
2,170.25
-
-
-

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

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

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

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

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

0.0%
9,351,787
12,001,341
8,843,000
9,829,477
8,822,172
-10.2%
(402,250)
(3,322,953)
43,000
(943,477)
63,828
-106.8%
35 PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4079 State Gas Tax (2103)
4080 State Gas Tax (2105)
4082 State Gas Tax (2106)
4084 State Gas Tax (2107)
4086 State Gas Tax (2107.5)
4601 Interest Revenue
Total Revenues

GRAND TOTAL RESOURCES

SALARIES & BENEFITS
5600 Interfund Salaries

TOTAL SALARIES & BENEFITS

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

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6740 Infrastructure - Streets

TOTAL CIP & EQUIPMENT

TRANSFERS
8052 Transfer Out to GTBF

TOTAL TRANSFERS

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
State Gas Tax (0017)
Fund 205
FY22-23
Audited
FY23-24
Audited
FY25-26
Proposed
4 422,273.67
477,636.80
466,261.00
483,284.00
475,274.00
-1.7%
294,935.42
318,531.39
325,976.00
329,883.00
322,462.00
-2.2%
189,862.05
207,686.22
210,449.00
213,891.00
215,556.00

0.8%
401,948.03
431,159.89
445,490.00
450,110.00
453,736.00

0.8%
7,500.00
7,500.00
7,500.00
7,500.00
7,500.00

0.0%
3,857
4,862
-
-
-

0.0%
1,320,377
1,447,376
1,455,676
1,484,668
1,474,528
-0.7%
1,320,377
1,447,376
1,455,676
1,484,668
1,474,528
-0.7%
618,815.70
-
673,700.00
673,700.00
657,000.00
-2.5%
618,816
-
673,700
673,700
657,000
-2.5%
-
20,000
-
-
-

0.0%
109,715
109,699
131,658
131,658
139,000

5.6%
132,598
185,968
169,200
208,985
162,000
-22.5%
242,313
315,667
300,858
340,643
301,000
-11.6%
800,000
-
-
210,918

0.0%
-
800,000
-
-
210,918

0.0%
404,450.00
403,750.00
407,750.00
407,750.00
403,300.00
-1.1%
404,450
403,750
407,750
407,750
403,300
-1.1%
1,265, 578
1,519,417
1,382,308
1,422,093
1,572,218

10.6%
54,798
(72,041)
73,368
62,575
(97,690)
-256.1%
36 PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4092 Measure M -Turnback
4210 County Grants
4601 Interest Revenue
Total Revenues

GRAND TOTAL RESOURCES

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

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6740 Infrastructure - Streets

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Measure M (0018)
Fund 210
FY22-23
Audited
FY23-24
Audited
FY25-2
Proposed
% Change from
2024-25 Amended
1,110,093.13
1,137,643.88
1,224,338.00
1,224,338.00
1,168,171.00
-4.6%
200,675
78,366
76,200
76,200
70,770
-7.1%
7,661
12,964
-
-
-

0.0%
1,318,429
1,228,974
1,300,538
1,300,538
1,238,941
-4.7%
1,318,429
1,228,974
1,300,538
1,300,538
1,238,941
-4.7%
18,482
-
-
-

0.0%
3,984
140,762
76,200
205,421
70,770
-65.5%
413,344
429,296
404,317
404,317
502,314

24.2%
47,588
50,420
-
-
-

0.0%
464,916
638,960
480,517
609,737
573,084
-6.0%
1,106,061
600,000
1,203,000
1,238,710
963,322
-22.2%
1,106,061
600,000
1,203,000
1,238,710
963,322
-22.2%
1,570,977
1,238,960
1,683,517
1,848,447
1,536,406
-16.9%
(252,548)
(9,986)
(382,979)
(547,909)
(297,465)
-45.7%
37 PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4220 AB2766 Air Quality
4601 Interest Revenue
Total Revenues

GRAND TOTAL RESOURCES

MATERIALS, SUPPLIES & SERVICES
6401 Community Programs

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6741 Infrastructure - Traffic
6850 Building & Facilities

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Air Quality Management (0019)
Fund 215
FY22-23
Audited
FY23-24
Audited
FY24-25
Amende•
% Change from
2024-25 Amended
84,422.63
52,962.96
65,900.00
65,900.00
-
-100.0%
3,054
6,556
-
-
-

0.0%
87,476
59,519
65,900
65,900
-
-100.0%
87,476
59,519
65,900
65,900
-
-100.0%
996
35,817
19,100
51,405
-
-100.0%
996
35,817
19,100
51,405
-
-100.0%
60,000.00
173,332.79
-
-100.0%
-
-
-
140,000
-
-100.0%
60,000
313,333
-
-100.0%
996
35,817
79,100
364,738
-
-100.0%
86,480
23,702
(13,200)
(298,838)
-
-100.0%
38 PROPOSED BUDGET
FISCAL YEAR 2025-26
4420
4601
Revenues
Asset Seizure Funds
Interest Revenue
Total Revenues

GRAND TOTAL RESOURCES

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

TOTAL MATERIALS, SUPPLIES & SERVICES

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

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Asset Seizure (0021)
Fund 225
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended
% Change from
2024-25 Amended
1,319,603.13
90,578.48
-
-
-

0.0%
5,625
28,580
-
-
-

0.0%
1,325,228
119,159
-
-
-

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

0.0%
71,920
121,398
-
35,000
-
-100.0%
153,916
168,381
226,444
226,444
-
-100.0%
1,171,312
(49,222)
(226,444)
(226,444)
-
-100.0%
39 PROPOSED BUDGET
FISCAL YEAR 2025-26

MATERIALS, SUPPLIES & SERVICES
6137 Repair Maint/Equipment
6250 Staff Training
6301 Special Department Expenses
6360 Uniforms
6366 Web Based Service/Subcriptions

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6840 Machinery & Equipment
6842 Vehicles

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Asset Seizure - DOJ
Fund 221
FY22-23
Audited
FY23-24
Audited
FY24-25
Amended
% Change from
2024-25 Amended
-
-
-
-
20,000

0.0%
-
-
30,000

0.0%
-
-
-
-
240,618

0.0%
-
-
20,000

0.0%
-
-
-
-
10,000

0.0%
-
-
320,618

0.0%
-
-
-
-
10,000

0.0%
-
-
10,000

0.0%
-
-
-
-
20,000

0.0%
-
-
-
-
340,618

0.0%
-
-
(340,618)

0.0%
40 PROPOSED BUDGET
FISCAL YEAR 2025-26

MATERIALS, SUPPLIES & SERVICES
6301 Special Department Expenses

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6840 Machinery & Equipment

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Asset Seizure - Treasury (0093)
Fund 222
FY22-23
Audited
FY23-24
Audited
FY24-25 I
Amended
r
% Change from
2024-25 Amended
-
-
26,235

0.0%
-
26,235

0.0%
-
-
-

0.0%
-
-

0.0%
-
-
-
26,235
(26,235)

0.0%

0.0%
41 549

PROPOSED BUDGET
FISCAL YEAR 2025-26
4205
4601
8010
Revenues
State Grants
Interest Revenue
Total Revenues

GRAND TOTAL RESOURCES

TRANSFERS
Transfer Out to GF

TOTAL TRANSFERS

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Suppl Law Enfrcmnt (0022)
Fund 230
FY22-23
Audited
FY23-24
Audited
% Change from
2024-25 Amended
165,271
3,697
186,159
7,587
181,000
-
191,000
-
191,000
-

0.0%

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

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

0.0%
42 550

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4501 Street Light Assessments
7010
Total Revenues

TRANSFERS IN
Trsf In From OF

TOTAL TRANSFERS

GRAND TOTAL RESOURCES

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

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Street Lighting Distrct (0028)
Fund 260
FY22-23
Audited
FY23-24
Audited
FY25-2
Proposed
% Change from
2024-25 Amended
135,201.22
135,855.68
136,244.00
136,244.00
136,245.00

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

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

0.0%
1,364
-
-
-

0.0%
542,788
537,502
280,000
280,000
197,245
-29.6%
552,355
549,039
280,000
280,000
197,245
-29.6%
552,355
549,039
280,000
280,000
197,245
-29.6%
-
-
-

0.0%
43 PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4520 Landscape Maint Assessments
Total Revenues

GRAND TOTAL RESOURCES

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

TOTAL SALARIES & BENEFITS

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

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Landscape Maintenance (0029)
Fund 265
FY22-23
Audited
FY23-24
Audited
FY24-25
Amended
FY25-2:

Proposed
% Change from
2024-25 Amended
450,873.28
454,844.16
457,992.00
457,992.00
457,992.00

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

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

0.0%
257
-
-
-
-

0.0%
533
568
600
-
100

0.0%
3,699
-
-
-

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

0.0%
22 100
100
100

0.0%
1,273
940
400
-
-

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

0.0%
-
-
400
-
-

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

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

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

0.0%
-
(40)
-
-
-

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

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

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

38.9%
150,710
259,324
188,400
308,400
301,518
-2.2%
275,524
383,824
320,100
440,100
433,967
-1.4%
390,469
501,361
440,000
559,400
440,867
-21.2%
60,405
(46,517)
17,992
(101,408)
17,125
-116.9%
44 PROPOSED BUDGET
FISCAL YEAR 2025-26
4201
Revenues
Federal Grants
Total Revenues

GRAND TOTAL RESOURCES

SALARIES & BENEFITS
5600 Interfund Salaries

TOTAL SALARIES & BENEFITS

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

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6740 Infrastructure - Streets
6850 Building & Facilities

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
CDBG Fund (0030)
Fund 270
FY22-23
Audited
FY23-24
Audited
FY24-25
Am • •
% Change from
2024-25 Amended
WT: • •
880,005
469,592
322,998
351,934
498,063

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

41.5%
90,815.00
89,720.00
89,720.00
89,720.00
88,106.00
-1.8%
90,815
89,720
89,720
89,720
88,106
-1.8%
61 -
-
-
-

0.0%
374
-
-
-
-

0.0%
312,998
353,634
233,278
233,278
229,179
-1.8%
313,433
353,634
233,278
233,278
229,179
-1.8%
(10,602)
-
-
-
180,778

0.0%
12,252
-
-
-
-

0.0%
1,650
-
-
-
180,778

0.0%
405,898
443,354
322,998
322,998
498,063

54.2%
474,107
26,238
-
28,936
-
-100.0%
45 PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4201 Federal Grants
4205 State Grants
4206 State Grants - Prop 68
4210 County Grants
4241 Intergovernmental - OCTA
4299 Other Intergovernmental Rev
4601 Interest Revenue
Total Revenues

GRAND TOTAL RESOURCES

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

TOTAL SALARIES & BENEFITS

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

TOTAL MATERIALS, SUPPLIES & SERVICES

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

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Misc Grants Fund (0050)
Fund 280
FY22-23
Audited
FY23-24
Audited
FY24-25
FY24-25
A
Propos
% Change from
2024-25 Amended
637,818
120,003
-
65,455
-
-100.0%
32,750
-
-
32,296
-
-100.0%
-
-
-
1,608,837.00
-
-100.0%
126,650
-
941,801
1,441,801
-
-100.0%
-
-
-
200,000.00
-
-100.0%
300,000
-
-
-
-

0.0%
-
11,859
-
-
-

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

0.0%
457
142
-
-
-

0.0%
11,682
21,547
-
-
-

0.0%
1,185
-
-
-
-

0.0%
155
-
-
-
-

0.0%
28 -
-
-
-

0.0%
176
1,108
-
-
-

0.0%
8 5
-
-
-

0.0%
0 11,622
-
-
-

0.0%
-
18 -
-
-

0.0%
9,872
-
-
-

0.0%
639
-
-
-

0.0%
114
-
-
-

0.0%
13,691
98,348
-
-
-

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

0.0%
271
-
-
-
-

0.0%
-
2,724
-
-
-

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

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

0.0%
1,566
-
-
-
-

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

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

0.0%
151,478
35,296
557,000
585,360
-
-100.0%
69,357.81
27,028.97
377,801.00
377,801.00
-
-100.0%
287,240
260,629
-
1,244,806
-
-100.0%
5,104
41,310
-
167,528
-
-100.0%
-
-
7,000
7,000
-
-100.0%
62,500
-
-
500,000
-
-100.0%
576,257
364,263
941,801
2,882,495
-
-100.0%
948,542
529,605
941,801
3,047,109
-
-100.0%
148,677
(397,743)
-
301,280
-
-100.0%
46 PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4603 Interest Revenue (GASB)
4710 Reimbursements/Other Revenue
4711 Lease Revenue
4754 Lease Revenue (GASB)
4799 Other Contributions & Donatn
Total Revenues

GRAND TOTAL RESOURCES

CIP & EQUIPMENT
6720 Buildings

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Housing Successor Agncy (0053)
Fund 207
FY22-23
Audited
FY23-24
Audited
FY24-25 il
Amended
% Change from
2024-25 Amended
334
262
-
-
-

0.0%
102,411
10,367
-
-
-

0.0%
-
425
-
-
-

0.0%
(186)
3,414
-
-
-

0.0%
-

1.00 -
-
-

0.0%
102,559
14,468
-
-
-

0.0%
19,258.00
-
-
-
-

0.0%
19,258
-
-
-
-

0.0%
83,301
14,468
-
-
-

0.0%
47 555

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

GRAND TOTAL RESOURCES

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

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6005 Legal Services
6030 Trustee Fees
6099 Professional Services
6893 Gain/Loss on Refunding
6905 Principal/Bonds/COP's/Leases
6915 Interest/Bonds/COP'S/Leases
6935 Lease Expenditure
8010

TOTAL MATERIALS, SUPPLIES & SERVICES

TRANSFERS
Transfer Out to GF

TOTAL TRANSFERS

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Sccssr Agncy Ret Oblg (0054)
Fund 208
FY22-23
Audited
FY23-24
Audited
FY24-25
A Amende•
FY24-25
FY25-26
Proposed
% Change from
2024-25 Amended
13,696
17,449
-
-
-

0.0%
1,993,187
1,415,353
1,491,050
1,491,050
1,469,174
-1.5%
2,006,883
1,432,802
1,491,050
1,491,050
1,469,174
-1.5%
2,006,883
1,432,802
1,491,050
1,491,050
1,469,174
-1.5%
71,819
66,826
-
-
-

0.0%
2 1
-
-
-

0.0%
1,341
112
-
-
-

0.0%
285
341
-
-
-

0.0%
407
2,975
-
-
-

0.0%
10,060
5,864
-
-
-

0.0%
29 -
-
-

0.0%
472
291
-
-
-

0.0%
124
105
-
-
-

0.0%
1,110
1,065
-
-
-

0.0%
1,486
1,771
-
-
-

0.0%
5,869
5,823
-
-
-

0.0%
243
-
-
-

0.0%
111
70 -
-
-

0.0%
3 -
-
-

0.0%
-
2,106
-
-
-

0.0%
-
107
-
-
-

0.0%
-
(7)
-
-
-

0.0%
-
(26)
-
-
-

0.0%
-
80 -
-
-

0.0%
-
47 -
-
-

0.0%
89 -
-
-
-

0.0%
2,706
2,994
-
-
-

0.0%
(3)
-
-
-

0.0%
95,879
90,817
-
-
-

0.0%
73 -
-
-
-

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

0.0%
(325,839)
-
-
-
-

0.0%
720,000
720,000
750,000

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

1.3%
124,975
363,774
1,441,050
1,441,050
1,447,738
05%
-
-
50,000.00
50,000.00
25,000.00
-50.0%
-
-
50,000
50,000
25,000
-50.0%
220,854
454,592
1,491,050
1,491,050
1,472,738
-1.2%
1,786,028
978,211
-
-
(3,564)

0.0%
48 PROPOSED BUDGET
FISCAL YEAR 2025-26
4505
4601
Revenues
CFD Assessments
Interest Revenue
Total Revenues

GRAND TOTAL RESOURCES

MATERIALS, SUPPLIES & SERVICES
6165 Vehicle Rental

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6850 Building & Facilities

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Public Safety CFD (0055)
Fund 261
FY22-23
Audited
FY23-24
Audited
FY24-25
Amend
FY25-2.

Proposed
% Change from
2024-25 Amended
85,336.10
1,286
187,748.89
5,156
-
-
-
-
210,000.00
-

0.0%

0.0%
86,622
192,905
-
-
210,000

0.0%
-
-
100,000

0.0%
142,875
142,875
-
-100.0%
-
-
142,875
142,875
-
-100.0%
-
86,622
-
192,905
142,875
(142,875)
142,875
(142,875)
100,000
110,000
-30.0%
-177.0%
49 557

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

GRAND TOTAL RESOURCES

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

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6840 Machinery & Equipment
6850 Building & Facilities

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
PEG Fund (0058)
Fund 211
FY22-23
Audited
FY23-24
Audited
FY24-25
de•
% Change from
2024-25 Amended
64,372.31
90,259.95
100,000.00
100,000.00
75,000.00
-25.0%
161
1,400
-
-
-

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

0.0%
329
-
-
-
-

0.0%
7,200
-
-
-
-

0.0%
1,998
-
-
-

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

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

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

0.0%
-
-
69,000
69,000
-
-100.0%
10,430
69,000
69,000
-
-100.0%
23,218
47,067
103,000
103,000
-
-100.0%
41,315
44,592
(3,000)
(3,000)
75,000
-2600.0%
50 PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4085 Rd Maint RehabAcct(RMRA)(2031)
4601 Interest Revenue
6740
6741
Total Revenues

GRAND TOTAL RESOURCES

CIP & EQUIPMENT
Infrastructure - Streets
Infrastructure - Traffic

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
State Gas Tax - RMRA (0060)
Fund 209
FY22-23
Audited
FY23-24
Audited
FY25-2.

Proposed
% Change from
2024-25 Amended
1,156,314.84
1,354,998.35
1,343,778.00
1,343,778.00
1,370,242.00

2.0%
8,840
15,100
-
-
-

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

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

2.0%
1,506,984
1,236,553
1,497,000
1,772,397
1,459,900
-17.6%
100,000.00
100,000.00
-
-100.0%
1,506,984
1,236,553
1,597,000
1,872,397
1,459,900
-22.0%
1,506,984
1,236,553
1,597,000
1,872,397
1,459,900
-22.0%
(341,829)
133,546
(253,222)
(528,619)
(89,658)
-83.0%
51 PROPOSED BUDGET
FISCAL YEAR 2025-26
4205
4601
Revenues
State Grants
Interest Revenue
Total Revenues

GRAND TOTAL RESOURCES

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

TOTAL SALARIES & BENEFITS

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
NOC-Public Safety Grant(0061)
Fund 228
FY22-23
Audited
FY23-24
Audited
FY24-25 l
Am • •
% Change from
2024-25 Amended
-
54,540
-
239,000
-
-100.0%
1,554
368
-
-
-

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

0.0%
2,229
-
-
-
-

0.0%
250
-
-
-
700

0.0%
4,881
-
-
-
-

0.0%
4 -
-
-

0.0%
23,082
57 -
-
-

0.0%
-
4 -
-
100

0.0%
1,078
1 -
-
-

0.0%
271
41 -
-
200

0.0%
2,115
335
-
-
600

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

0.0%
3 -
-
-

0.0%
-
3,451
-
-
11,900

0.0%
225
-
-
800

0.0%
-
(40)
-
-
-

0.0%
70 -
-
300

0.0%
-
43 -
-
200

0.0%
(3)
-
-
100

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

0.0%
52 PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4306 Development Impact Fees
4601 Interest Revenue
Total Revenues

GRAND TOTAL RESOURCES

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

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Parks & Rec mpact Fees (0063)
Fund 236
FY22-23
Audited
FY23-24
Audited
FY24-25
Amende
% Change from
2024-25 Amended
261,354.36
55,888.49
-
247,695.43
-
-100.0%
20,841
20,404
-
-
-

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

0.0%
1,308,774.34
-
-
-

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

54.5%
60,000

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

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

70.9%
96,547
(1,323,845)
(168,000)
(118,082)
(625,000)
429.3%
53 PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4306 Development Impact Fees
4601 Interest Revenue
Total Revenues

GRAND TOTAL RESOURCES

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

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
City Traffic Impct Fees (0065)
Fund 238
FY22-23
Audited
FY23-24
Audited
FY24-25 l
Am • •
% Change from
2024-25 Amended
174,970.74
59,970.10
-
151,427.55
-
-100.0%
2,197
4,788
-
-
-

0.0%
177,167
64,758
-
151,428
-
-100.0%
177,167
64,758
-
151,428
-
-100.0%
136,459.57
65,402.94
10,000.00
170,000.00
154,848.00
-8.9%
10,000
-
25,000
-
-100.0%
136,460
75,403
10,000
195,000
154,848
-20.6%
136,460
75,403
10,000
195,000
154,848
-20.6%
40,708
(10,645)
(10,000)
(43,572)
(154,848)
255.4%
54 PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4306 Development Impact Fees
4601 Interest Revenue
Total Revenues

GRAND TOTAL RESOURCES

CIP & EQUIPMENT
6740 Infrastructure - Streets

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
CW Stormdr Impact Fee (0066)
Fund 239
FY22-23
Audited
FY23-24
Audited
FY24-25
Amende
% Change from
2024-25 Amended
16,926.02
161
2,542.88
589
-
-
7,607.06
-
-
-
-100.0%

0.0%
17,087
3,132
-
7,607
-
-100.0%
17,087
3,132
-
7,607
-
-100.0%
-
-
25,000
25,000
-
-100.0%
25,000
25,000
-
-100.0%
17,087
3,132
25,000
(25,000)
25,000
(17,393)
-
-
-100.0%
-100.0%
55 PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4306 Development Impact Fees
4601 Interest Revenue
Total Revenues

GRAND TOTAL RESOURCES

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

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6850 Building & Facilities

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
City Pub Sfty Impct Fee (0067)
Fund 242
FY22-23
Audited
FY23-24
Audited
FY24-25
Am • •
% Change from
2024-25 Amended
105,256.73
30,264.83
-
91,205.96
-
-100.0%
1,768
2,357
-
-
-

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

0.0%
1,444
1,575
-
-
-

0.0%
51,772
-
-
-
-

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

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

98.4%
56 PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4306 Development Impact Fees
4601 Interest Revenue
Total Revenues

GRAND TOTAL RESOURCES

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

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6830 Land Acquisition
6850 Building & Facilities

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
CW Aford House ImpactFee(0068)
Fund 244
FY22-23
Audited
FY23-24
Audited
FY24-25
Ame
% Change from
2024-25 Amended
478,632.60
93,128.40
-
549,792.78
-
-100.0%
22,448
26,002
-
-
-

0.0%
501,080
119,131
-
549,793
-
-100.0%
501,080
119,131
-
549,793
-
-100.0%
-
283,256

0.0%
9,694
94,246
-
20,000
120,000
500.0%
9,694
94,246
-
20,000
403,256
1916.3%
917,099.97
(295.41)
-
-
-

0.0%
75,000
55,000
-
-100.0%
917,100
(295)
75,000
55,000
-
-100.0%
926,794
93,950
75,000
75,000
403,256
437.7%
(425,714)
25,180
(75,000)
474,793
(403,256)
-184.9%
57 PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4306 Development Impact Fees
4601 Interest Revenue
4710 Reimbursements/Other Revenue
6741
6760
Total Revenues

GRAND TOTAL RESOURCES

CIP & EQUIPMENT
Infrastructure - Traffic
Infrastructure - Parks

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
City Quimby In Lieu Fee (0069)
Fund 243
FY22-23
Audited
FY23-24
Audited
•ted
FY24-25 l
Amende
% Change from
2024-25 Amended
372,994.20
75,589.65
-
371,061.11
-
-100.0%
14,090
17,899
-
-
-

0.0%
2,785
-
-
-

0.0%
387,084
96,274
-
371,061
-
-100.0%
387,084
96,274
-
371,061
-
-100.0%
17,339.45
5,697.25
37,200.00
37,200.00
-
-100.0%
41,522
878,984
56,250
355,678
-
-100.0%
58,861
884,682
93,450
392,878
-
-100.0%
58,861
884,682
93,450
392,878
-
-100.0%
328,223
(788,407)
(93,450)
(21,817)
-
-100.0%
58 PROPOSED BUDGET
FISCAL YEAR 2025-26
4601
Revenues
Interest Revenue
Total Revenues

GRAND TOTAL RESOURCES

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

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
TOD Traffic mpact Fees (0070)
Fund 246
FY22-23
Audited
FY23-24
Audited
FY24-25
Amended
% Change from
2024-25 Amended
9,054
14,806
-
-
-

0.0%
9,054
14,806
-
-
-

0.0%
2,805.00
-
-
-
-

0.0%
190,579
-
95,000
-
-100.0%
5,673.48
752.82
-
217,833.70
-
-100.0%
12,633
5,600
-
1,767
-
-100.0%
21,111
196,932
-
314,601
-
-100.0%
21,111
196,932
-
314,601
-
-100.0%
(12,057)
(182,126)
-
(314,601)
-
-100.0%
59 PROPOSED BUDGET
FISCAL YEAR 2025-26
4601
Revenues
Interest Revenue
Total Revenues

GRAND TOTAL RESOURCES

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6740 Infrastructure - Streets
6750 Infrastructure - Sewer

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
TOD Sewer mpact Fees (0071)
Fund 247
FY22-23
Audited
FY23-24
Audited
FY24-25 i
Amended
% Change from
2024-25 Amended
16,662
2,062
-
-
-

0.0%
16,662
2,062
-
-
-

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

0.0%
-100.0%
1,277,037
432,451
-
125,971
-
-100.0%
1,277,037
(1,260,375)
432,451
(430,388)
10,000
(10,000)
135,971
(135,971)
-
-
-100.0%
-100.0%
60 PROPOSED BUDGET
FISCAL YEAR 2025-26
4601
Revenues
Interest Revenue
Total Revenues

GRAND TOTAL RESOURCES

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

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
TOD Strscape Impct Fee (0072)
Fund 248
FY22-23
Audited
FY23-24
Audited
FY24-25 i
Amended
% Change from
2024-25 Amended
15,376
22,393
-
-
-

0.0%
15,376
22,393
-
-
-

0.0%
-
-
185,300
185,300
-
-100.0%
188,000.00
-
-
-
-

0.0%
10,838
5,600
-
1,764
-
-100.0%
198,838
5,600
185,300
187,064
-
-100.0%
198,838
5,600
185,300
187,064
-
-100.0%
(183,462)
16,793
(185,300)
(187,064)
-
-100.0%
61 PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4169 Waived Banner Permit Fees
4198 City Projct Permits Contra -Rev
4210 County Grants
4302 General Plan Update Fee
4601 Interest Revenue
Total Revenues

GRAND TOTAL RESOURCES

MATERIALS, SUPPLIES & SERVICES
6017 Special Studies
6099 Professional Services

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6770 Infrastructure - Major Studies

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Gen Plan Update Fees (0074)
Fund 233
FY22-23
Audited
FY23-24
Audited
FY24-25 il
Amended
% Change from
2024-25 Amended
(860)
-
-
-
-

0.0%
(47,300)
-
-
-

0.0%
33,350
-
-
-
-

0.0%
244,016
248,760
-
-
-

0.0%
12,644
25,045
-
-
-

0.0%
289,150
226,505
-
-
-

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

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

13.0%
325,000
475,000
-
-100.0%
-
-
325,000
475,000
-
-100.0%
20,688
167,792
325,000
652,012
200,000
-69.3%
268,462
58,712
(325,000)
(652,012)
(200,000)
-69.3%
62 PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4169 Waived Banner Permit Fees
4198 City Projct Permits Contra -Rev
4303 Technology Fee
4601 Interest Revenue
Total Revenues

GRAND TOTAL RESOURCES

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

TOTAL MATERIALS, SUPPLIES & SERVICES

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

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Technology mpact Fees (0075)
Fund 234
FY22-23
Audited
FY23-24
Audited
FY24-25
Amended
I
% Change from
2024-25 Amended
(65)
-
-
-
-

0.0%
(27,650)
-
-
-

0.0%
129,598.00
128,800.53
-
-
130,000.00

0.0%
6,000
12,522
-
-
-

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

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

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

0.0%
-
-
-
-
40,000.00

0.0%
-
-
-
71,385
75,000

5.1%
43,334
-
-
71,385
155,000
117.1%
43,334
60,992
289,034
360,419
290,000
-19.5%
92,200
52,681
(289,034)
(360,419)
(160,000)
-55.6%
63 PROPOSED BUDGET
FISCAL YEAR 2025-26
4601
Revenues
Interest Revenue
Total Revenues

GRAND TOTAL RESOURCES

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

TOTAL SALARIES & BENEFITS

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

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Explorer Grant NOC (0076)
Fund 227
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopt •
FY24-25
Amende•
FY25-26
I Proposed
% Change from
2024-25 Amended
1,982
2,873
-
-
-

0.0%
1,982
2,873
-
-
-

0.0%
13,242
6,127
-
-
-

0.0%
1,120
670
-
-
-

0.0%
51 36
-
-
-

0.0%
11 8
-
-
-

0.0 %
173
89 -
-
-

0.0%
14,597
6,930
-
-
-

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

0.0%
600
2,544
-
-
-

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

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

0.0%
-
457
-
-
-

0.0%
1,480
19,946
99,000
99,000
-
-100.0%
16,078
26,876
99,000
99,000
-
-100.0%
(14,095)
(24,003)
(99,000)
(99,000)
-
-100.0%
64 PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4093 County Contribution
4095 NSPA Cities Operating Contrib
4097 SB2 Construction Funds
4212 SB2 Direct Funds to City
4213 SB2 Direct to City - Admin
Total Revenues

GRAND TOTAL RESOURCES

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

TOTAL SALARIES & BENEFITS

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

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6899 Other Capital Outlay

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Placentia Reg Nay Cent(0078)
Fund 231
FY22-23
Audited
FY23-24
Audited
Propos
% Change from
2024-25 Amended
625,000.00
625,000.00
625,000.00
625,000.00
625,000.00

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

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

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

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

12.1%
(932)
3,094
-
-
-

0.0%
40 -
-
-
-

0.0%
-
250
800
-
800

0.0%
-
4,561
-
-
-

0.0%
3 -
-

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

0.0%
-
24 200
200
200

0.0%
55 531
500
-
-

0.0%
30 236
300
300
300

0.0%
-
-
500
-
-

0.0%
-
-
400
-
-

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

14.8%
7 -
-
-

0.0%
-
5,908
-
20,500
20,500

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

0.0%
121
-
500
500

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

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

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

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

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

44.0%
39 -
-
-

0.0%
299
-
-
1,000

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

0.0%
145
-
-
-

0.0%
1,369
-
-
-

0.0%
-
44 -
-
-

0.0%
82 -
-
-

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

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

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

0.0%
153,300
-
-
-

0.0%
2,091,110
2,279,788
2,933,600
4,314,436
3,191,085
-26.0%
(427,181)
(992,735)
-
800
2,000
150.0%
65 PROPOSED BUDGET
FISCAL YEAR 2025-26
4505
Revenues
CFD Assessments
Total Revenues

GRAND TOTAL RESOURCES

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

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
TOD District CFD (0080)
Fund 249
FY22-23
Audited
FY23-24
Audited
FY24-25 l
mende•
% Change from
2024-25 Amended
31,355.85
95,900.00
95,900.00
95,900.00

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

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

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

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

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

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

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

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

0.0%
66 PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4205 State Grants
4601 Interest Revenue
4999 Other Financing Sources
Total Revenues

GRAND TOTAL RESOURCES

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

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6367 Laptops/Tablets

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
CalRecycle Grant (0083)
Fund 282
FY22-23
Audited
FY23-24
Audited
FY24-25
Am • •
% Change from
2024-25 Amended
72,869
144,054
144,054
144,054
-
-100.0%
804
516
-
-
-

0.0%
55,000
-
-
-
-

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

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

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

20.4%
55,000
-
-
-
-

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

0.0%
56,000
-
-
-
-

0.0%
127,869
10,665
131,693
131,693
101,680
-22.8%
804
133,904
12,361
12,361
(101,680)
-922.6%
67 575

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

GRAND TOTAL RESOURCES

CIP & EQUIPMENT
6740 Infrastructure - Streets

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
County Annexation (0084)
Fund 283
FY22-23
Audited
FY23-24
Audited
FY24-25 l
Amended
% Change from
2024-25 Amended
1,500,000
14,304
-
17,458
-
-
-
-
-
-

0.0%

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

0.0%
406
81,618
-
-
-

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

0.0%

0.0%
68 PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4001 Current Year -Secured
4601 Interest Revenue
4985 Bond Proceeds
Total Revenues

GRAND TOTAL RESOURCES

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

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6740 Infrastructure - Streets

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
EIFD (0086)
Fund 285
FY22-23
Audited
FY23-24
Audited
% Change from
2024-25 Amended
70,348
54,153
70,000
70,000
-
-100.0%
107
1,252
-
-
-

0.0%
9,000,000
9,000,000
-
-100.0%
70,456
55,405
9,070,000
9,070,000
-
-100.0%
70,456
55,405
9,070,000
9,070,000
-
-100.0%
3,136.97
5,000.00
5,000.00
-
-100.0%
-
25,007
5,000
5,000
-
-100.0%
250,000
250,000
-
-100.0%
28,144
260,000
260,000
-
-100.0%
-
-
10,000,000
10,000,000
-
-100.0%
10,000,000
10,000,000
-
-100.0%
-
28,144
10,260,000
10,260,000
-
-100.0%
70,456
27,261
(1,190,000)
(1,190,000)
-
-100.0%
69 577

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

GRAND TOTAL RESOURCES

MATERIALS, SUPPLIES & SERVICES
6361 Personal Protection Equipment

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Special Revenue Funds
Fire Impact Fee (0089)
Fund 287
FY22-23
Audited
FY23-24
Audited
FY24-25
Amende
% Change from
2024-25 Amended
-
20,729.93
295
-
-
21,901.80
-
-
-
-100.0%

0.0%
-
21,025
-
21,902
-
-100.0%
-
21,025
-
21,902
-
-100.0%
-
-
6,000
6,000
-
-100.0%
6,000
6,000
-
-100.0%
-
21,025
6,000
(6,000)
6,000
15,902
-
-
-100.0%
-100.0%
70 578

71 579

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

TRANSFERS IN
7017 Transfer In From Gas Tax

TOTAL TRANSFERS

GRAND TOTAL RESOURCES

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

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Debt Service
Gas Tax Debt Fund (0052)
Fund 206
FY22-23
Audited
FY23-24
Audited
FY24-25 l
Amende
% Change from
2024-25 Amended
1,500
368
-
-
-

0.0%
1,500
368
-
-
-

0.0%
404,450.00
403,750.00
407,750.00
407,750.00
403,300.00
-1.1%
404,450
403,750
407,750
407,750
403,300
-1.1%
405,950
404,118
407,750
407,750
403,300
-1.1%
3,250
3,250
-
-100.0%
353,000
358,000
368,000
368,000
373,000

1.4%
48,106
42,265
36,500
36,500
30,300
-17.0%
401,106
400,265
407,750
407,750
403,300
-1.1%
401,106
400,265
407,750
407,750
403,300
-1.1%
4,844
3,854
-
-
-

0.0%
72 580

PLACENTIA
Rich Heritage, Bright Future

ENTERPRISE FUNDS
0 Enterprise Funds Budget
FISCAL YEAR 2025-26
581

PROPOSED BUDGET
FISCAL YEAR 2025-26

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5105 Health Insurance Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5135 Medicare
5145 Employer CaIPERS Retire NC

TOTAL SALARIES & BENEFITS

CIP & EQUIPMENT
6750 Infrastructure - Sewer

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Enterprise Funds
Sewer Construction (0024)
Fund 240
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amend
% Change from
2024-25 Amended
81,707
7,674
-
-
-

0.0%
-
1,241
-
-
-

0.0%
-
250
-
-
-

0.0%
-
6,454
-
-
-

0.0%
10,127
1,447
-
-
-

0.0%
641
92 -
-
-

0.0%
104
15 -
-
-

0.0%
1,187
225
-
-
-

0.0%
7,400
850
-
-
-

0.0%
101,166
18,247
-
-
-

0.0%
21,083
4,874
-
-
-

0.0%
122,248
23,121
-
-
-

0.0%
(122,248)
(23,121)
-
-
-

0.0%
74 582

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4354 CityAdmin Fee
4358 Contractor
4601 Interest Revenue
4710 Reimbursements/Other Revenue
Total Revenues

GRAND TOTAL RESOURCES

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

TOTAL SALARIES & BENEFITS

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

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Enterprise Funds
Refuse Administration (0037)
Fund 501
FY22-23
Audited
FY23-24
Audited
-• %
Proposed
Change from
24-25 Amended
512,626.30
562,070.62
530,000.00
563,000.00
522,400.00
-7.2%
3,731,000.11
4,210,662.00
4,498,640.00
4,579,480.00
4,579,480.00

0.0%
4,875
9,797
-
-
-

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

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

0.0%
624
592
-
-
-

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

0.0%
569
10,189
-
-
-

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

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

0.0%
313
288
500
500
600

20.0%
-
-
1,100
-
-

0.0%
-
-
900
-
-

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

0.0%
511
-
-
-

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

0.0%
-
4,139
-
36,700
44,900

22.3%
-
347
-
2,000
2,700

35.0%
-
(10)
-
-
-

0.0%
(61)
-
-
-

0.0%
-
184
-
1,100
1,400

27.3%
-
109
-
900
900

0.0%
297
-
-
-
-

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

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

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

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

0.0%
19,065
23,410
-
-
-

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

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

0.1%
(52,529)
(64,906)
40,900
57,150
(5,800)
-110.1%
75 PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4388 Sewer Maintenance Fee
4601 Interest Revenue
4790 Capital Contributions
Total Revenues

GRAND TOTAL RESOURCES

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

TOTAL SALARIES & BENEFITS

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

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6740 Infrastructure - Streets
6850 Building & Facilities
6895 Depreciation
8010

TOTAL CIP & EQUIPMENT

TRANSFERS
Transfer Out to GF

TOTAL TRANSFERS

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Enterprise Funds
Sewer Maintenance (0048)
Fund 275
FY22-23
Audited
FY23-24
Audited
L
FY25-2.

Proposed
% Change from
2024-25 Amended
1,447,929.53
1,511,212.39
1,100,000.00
1,100,000.00
1,250,000.00

13.6%
13,769
35,136
-
-
-

0.0%
5,939,707.45
-
-
-

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

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

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

0.0%
21,099
648
-
-
-

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

0.0%
407
14,016
-
-
-

0.0%
2 -
-
-

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

0.0%
-
108
500
500
500

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

0.0%
555
491
600
600
600

0.0%
-
-
1,600
-
-

0.0%
-
-
1,400
-
-

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

0.0%
203
-
-
-

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

0.0%
10,668
-
32,400
35,500

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

0.0%
(121)
-
-
-

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

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

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

2.4%
868
-
-
-

0.0%
225
-
-
-
-

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

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

0.0%
38 -
-
-

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

18.9%
79,000
-
-
-
-

0.0%
19,082
-
-
-
-

0.0%
527,315.82
635,310.50
-
-
-

0.0%
625,398
635,311
-
-
-

0.0%
182,049.00
-
185,000.00
185,000.00
-
-100.0%
182,049
-
185,000
185,000
-
-100.0%
2,533,041
1,466,861
617,300
925,150
702,205
-24.1%
(1,071,343)
6,019,195
482,700
174,850
547,795
213.3%
76 584

585

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4354 CityAdmin Fee
4399 Other Charges for Service
4502 Section 115 Trust Disbursement
4714 Recovery & Restitution
4715 ISF Health Ins Reimbursement
4720 ISF Dental Ins Reimbursement
4740 ISF Employee Optical Costs
Total Revenues

GRAND TOTAL RESOURCES

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

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6025 Third Party Administration

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Internal Service
Employee Health & Wlfre (0039)
Fund 601
FY22-23
Audited
FY23-24
Audited
FY24-25
A • •
FY25-
Propo
% Change from
2024-25 Amended

59.89 86.49
-
-
-

0.0%
1,013,965
1,088,156
228,900
228,900
820,000
258.2%
-
-
1,196,569.00
1,196,569.00
1,000,000.00
-16.4%
(193,751)
-
-
-
-

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

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

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

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

24.8%
(102,107)
(140,518)
-
-
-

0.0%
(65)
-
-
-

0.0%
(1)
-
-
-
-

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

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

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

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

24.8%
-
19,365
-
-
-

0.0%
78 586

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

GRAND TOTAL RESOURCES

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

TOTAL SALARIES & BENEFITS

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

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Internal Service
Risk Management (0040)
Fund 605
FY22-23
Audited
FY23-24
Audited
L
FY24-25
m • •
% Change from
2024-25 Amended
2,261,000
2,258,306
3,024,000
3,112,000
3,589,700

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

7.2%
2,868,731
2,799,299
3,024,000
3,349,086
3,589,700

7.2%
-
130,098
146,900
146,900
-
-100.0%
-
-
1,300
1,250
-
-100.0%
-
19 -
-
-

0.0%
-
69 500
500
-
-100.0%
-
641
200
-
-

0.0%
-
156
100
100
-
-100.0%
-
-
500
-
-

0.0%
-
-
600
-
-

0.0%
-
1,947
2,200
2,200
-
-100.0%
-
9,812
11,300
11,300
-
-100.0%
8,889.34
21,419.77
14,000.00
14,000.00
14,000.00

0.0%
-
3,400
4,800
4,800
-
-100.0%
-
7 -
-
-

0.0%
-
320
-
200
-
-100.0%
-
(52)
-
-
-

0.0%
(98,166.27)
452,265.71
438,335.00
438,335.00
600,000.00

36.9%
300,448.00
402,865.00
402,865.00
433,601.30
500,000.00

15.3%
-
181
-
500
-
-100.0%
-
111
-
600
-
-100.0%
-
(7)
1,000
1,000
-
-100.0%
211,171
1,023,253
1,024,600
1,055,286
1,114,000

5.6%
6,097
-
-
-

0.0%
142,296
112,800
150,000
150,000
150,000

0.0%
89,218
75,251
88,000
88,000
76,000
-13.6%
-
-
5,000.00
5,000.00
-
-100.0%
1,048,341.27
1,349,273.10
1,550,000.00
1,865,000.00
2,100,000.00

12.6%
(54,629.26)
228,615.19
154,700.00
154,700.00
154,700.00

0.0%
1,844
1,000
1,000
-
-100.0%
300
400
400
-
-100.0%
-
-
50,000
50,000
-
-100.0%
552
-
-
-
-

0.0%
-
192
300
300
-
-100.0%
1,225,777
1,774,372
1,999,400
2,314,400
2,480,700

7.2%
1,436,948
2,797,625
3,024,000
3,369,686
3,594,700

6.7%
1,431,782
1,674
-
(20,600)
(5,000)
-75.7%
79 587

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4710 Reimbursements/Other Revenue
4750 Sale of Surplus Property
6842
Total Revenues

GRAND TOTAL RESOURCES

CIP & EQUIPMENT
Vehicles

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Internal Service
Equipment Replacement (0041)
Fund 610
FY22-23
Audited
FY23-24
Audited
FY24-25
Amended
% Change from
2024-25 Amended
24,000
83,654
31,524
57,912
-
-
-
-
-
-

0.0%

0.0%
107,654
89,435
-
-
-

0.0%
63,965
75,693
20,000
20,000
114,000
470.0%
63,965
75,693
20,000
20,000
114,000
470.0%
63,965
43,689
75,693
13,742
20,000
(20,000)
20,000
(20,000)
114,000
(114,000)
470.0%
470.0%
80 81
589

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4602 Fiscal Agent Interest Revenue
4711 Lease Revenue
4985 Bond Proceeds
Total Revenues

GRAND TOTAL RESOURCES

MATERIALS, SUPPLIES & SERVICES
6030 Trustee Fees
6099 Professional Services
6905 Principal/Bonds/COP'S/Leases
6915 Interest/Bonds/COP's/Leases
6925 Issuance Costs
6950 Interfund Transfers Out

TOTAL MATERIALS, SUPPLIES & SERVICES

TRANSFERS
8087 Transfer Out - Section 115

TOTAL TRANSFERS

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Fiduciary Fund
Public Financing Autho(0082)
Fund 302
FY22-23
Audited
FY23-24
Audited
FY24-25 l
Amende•
% Change from
2024-25 Amended
149,405
479,186
-
-
-

0.0%
3,505,634
4,083,700
4,657,704
4,657,704
4,290,600
-7.9%
-
9,542,179
-
-
-

0.0%
3,655,039
14,105,065
4,657,704
4,657,704
4,290,600
-7.9%
3,655,039
14,105,065
4,657,704
4,657,704
4,290,600
-7.9%
3,750
2,500
2,500
2,500
5,000
100.0%
2,500
2,500
2,500
2,500

0.0%
1,500,000
1,860,000
2,330,000
2,330,000
2,405,000

3.2%
2,004,248
2,239,974
2,327,800
2,327,800
1,878,100
-19.3%
-
217,497.75
-
-
-

0.0%
-
5,922,783.74
-
3,367,020.26
-
-100.0%
3,507,998
10,245,255
4,662,800
8,029,820
4,290,600
-46.6%
2,456,825
-
-
-
-

0.0%
2,456,825
-
-
-
-

0.0%
5,964,823
10,245,255
4,662,800
8,029,820
4,290,600
-46.6%
(2,309,784)
3,859,810
(5,096)
(3,372,116)
-
-100.0%
82 83
591

Legislative Organizational Chart
City Council (5)
Legal Services
84 592

PROPOSED BUDGET
FISCAL YEAR 2025-26

SALARIES & BENEFITS
5005 Salaries/Part-Time
5099 Other Salaries & Wages
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5135 Medicare
5140 Employers' Social Security
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5147 ICMA Defined Contribution Plan
5159 Employee Medical Opt Out Plan
5160 Emp Bnft/Insurance Premiums
5161 Health Insurance Premiums
5162 Dental Insurance Premiums
5164 Optical Insurance Premiums
5167 LTD Ins Premium
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6001 Management Consulting Servics
6005 Legal Services
6006 Litigation
6007 Special Investigations
6040 Misc Bank Charges
6225 Advertising/Promotional
6235 Travel
6240 Mileage Reimbursement
6245 Meetings & Conferences
6255 Dues & Memberships
6299 Other Purchased Services
6301 Special Department Expenses
6315 Office Supplies
6320 Books & Periodicals
6360 Uniforms
6366 Web Based Service/Subcriptions
6399 Other Supplies

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Legislative
Summary
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
-
-..-nd_-
FY25-26 Proposed
% Change from
24-25 Amended
9,200
6,800
9,600
9,600
-
-100.0%
11,798
-
-
31,212

0.0%
48,080
31,245
44,036
-
-

0.0%
-
8 -
-
36 0.0%
5,394
3,467
7,700
-
-

0.0%
917
736
1,000
1,000
138
-86.2%
475
547
600
600
461
-23.2%
214
158
300
300
-
-100.0%
-
454
480
480
-
-100.0%
-
110
-
-
-

0.0%
-
388
-
-
-

0.0%
24,279
20,009
26,800
26,800
-
-100.0%
-
20 -
-
12 0.0%
-
5,631
-
44,036
22,524
-48.9%
-
709
-
7,700
2,590
-66.4%
-
(115)
-
-
-

0.0%
-
255
-
-
-

0.0%
-
(20)
-
-
-

0.0%
88,559
82,202
90,516
90,516
56,973
-37.1%
71,712
97,230
70,000
70,000
70,000

0.0%
363,281
541,751
500,000
500,000
500,000

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

0.0%
-
-
-
100,000
50,000
-50.0%
71,066
48,733
40,000
40,000
40,000

0.0%
17,943
9,160
12,000
12,000
12,000

0.0%
1,917
3,994
-
-
-

0.0%
-
64 200
200
200

0.0%
29,151
18,354
20,900
20,900
10,900
-47.8%
57,797
61,944
60,400
60,400
60,400

0.0%
70,386
569
75,000
75,000
-
-100.0%
5,754
2,983
-
-
-

0.0%
43 55
100
100
100

0.0%
338
-
500
500
500

0.0%
135
-
-
-
-

0.0%
65 203
-
-
-

0.0%
18 323
5,700
5,700
5,000
-12.3%
998,374
907,210
984,800
1,084,800
949,100
-12.5%
1,086,933
989,411
1,075,316
1,175,316
1,006,073
-14.4%
(1,086,933)
(989,411)
(1,075,316)
(1,175,316)
(1,006,073)
-14.4%
85 PROPOSED BUDGET
FISCAL YEAR 2025-26

SALARIES & BENEFITS
5005 Salaries/Part-Time
5099 Other Salaries & Wages
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5135 Medicare
5140 Employers' Social Security
5145 Employer CaIPERS Retire NC
5147 ICMA Defined Contribution Plan
5159 Employee Medical Opt Out Plan
5160 Emp Bnft/Insurance Premiums
5161 Health Insurance Premiums
5162 Dental Insurance Premiums
5164 Optical Insurance Premiums
5167 LTD Ins Premium
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6001 Management Consulting Servics
6235 Travel
6240 Mileage Reimbursement
6245 Meetings & Conferences
6255 Dues & Memberships
6301 Special Department Expenses
6315 Office Supplies
6320 Books & Periodicals
6360 Uniforms
6366 Web Based Service/Subcriptions
6399 Other Supplies

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Legislative
City Council
101001
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-2
Amende
FY25-26 Proposed
.o Change from
024-25 Amended
8,625
6,375
9,000
9,000
-
-100.0%
-
7,044
-
-
18,600

0.0%
48,048
31,221
44,000
-
-

0.0%
6 -
-
24 0.0%
3,853
2,312
6,100
-
-

0.0%
641
483
600
600
-
-100.0%
300
349
400
400
276
-31.0%
214
158
300
300
-
-100.0%
110
-
-
-

0.0%
388
-
-
-

0.0%
12,267
11,000
14,700
14,700
-
-100.0%
16 -
-
-

0.0%
-
5,631
-
44,000
22,524
-48.8%
-
452
-
6,100
1,810
-70.3%
-
(69)
-
-
-

0.0%
255
-
-
-

0.0%
(16)
-
-
-

0.0%
73,947
65,715
75,100
75,100
43,234
-42.4%
71,712
64,230
70,000
70,000
70,000

0.0%
1,917
3,994
-
-
-

0.0%
-
-
100
100
100

0.0%
29,151
17,479
20,000
20,000
10,000
-50.0%
53,159
59,786
58,000
58,000
58,000

0.0%
5,188
2,983
-
-
-

0.0%
43 55
100
100
100

0.0%
338
-
500
500
500

0.0%
135
-
-
-
-

0.0%
65 203
-
-
-

0.0%
18 323
5,700
5,700
5,000
-12.3%
161,725
149,053
154,400
154,400
143,700
-6.9%
235,673
214,768
229,500
229,500
186,934
-18.5%
(235,673)
(214,768)
(229,500)
(229,500)
(186,934)
-18.5%
86 594

PROPOSED BUDGET
FISCAL YEAR 2025-26

MATERIALS, SUPPLIES & SERVICES
6225 Advertising/Promotional
6240 Mileage Reimbursement
6245 Meetings & Conferences
6255 Dues & Memberships
6299 Other Purchased Services
6301 Special Department Expenses

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Legislative
City Clerk
101002
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-2
Amende-
FY25-26 Proposed
.o Change from
024-25 Amended
17,943
9,160
12,000
12,000
12,000

0.0%
64 100
100
100

0.0%
875
-
-
-

0.0%
4,543
2,157
2,200
2,200
2,200

0.0%
70,372
569
75,000
75,000
-
-100.0%
565
-
-
-
-

0.0%
93,423
12,826
89,300
89,300
14,300
-84.0%
93,423
12,826
89,300
89,300
14,300
-84.0%
(93,423)
(12,826)
(89,300)
(89,300)
(14,300)
-84.0%
87 595

PROPOSED BUDGET
FISCAL YEAR 2025-26

SALARIES & BENEFITS
5005 Salaries/Part-Time
5099 Other Salaries & Wages
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5159 Employee Medical Opt Out Plan
5160 Emp Bnft/Insurance Premiums
5161 Health Insurance Premiums
5162 Dental Insurance Premiums
5164 Optical Insurance Premiums
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6040 Misc Bank Charges
6245 Meetings & Conferences
6255 Dues & Memberships

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Legislative
City Treasurer
101003
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-2
Amende
FY25-26 Proposed
.o Change from
024-25 Amended
575
425
600
600
-
-100.0%
-
4,755
-
-
12,612

0.0%
33 25
36 -
-

0.0%
1 -
-
12 0.0%
1,541
1,156
1,600
-
-

0.0%
276
253
400
400
138
-65.5%
175
198
200
200
185
-7.5%
454
480
480
-
-100.0%
12,012
9,009
12,100
12,100
-
-100.0%
4 -
-
12 0.0%
36 -
-100.0%
257
-
1,600
780
-51.3%
-
(46)
-
-
-

0.0%
-
(4)
-
-
-

0.0%
14,612
16,487
15,416
15,416
13,739
-10.9%
71,066
48,733
40,000
40,000
40,000

0.0%
900
900
900

0.0%
95 -
200
200
200

0.0%
71,161
48,733
41,100
41,100
41,100

0.0%
85,773
65,220
56,516
56,516
54,839
-3.0%
(85,773)
(65,220)
(56,516)
(56,516)
(54,839)
-3.0%
88 PROPOSED BUDGET
FISCAL YEAR 2025-26

MATERIALS, SUPPLIES & SERVICES
6001 Management Consulting Servics
6005 Legal Services
6006 Litigation
6007 Special Investigations
6299 Other Purchased Services

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Legislative
Legal Services
101005
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-2
Amende-
FY25-26 Proposed
.o Change from
024-25 Amended
33,000
-
-
-

0.0%
363,281
541,751
500,000
500,000
500,000

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

0.0%
100,000
50,000
-50.0%
14 -
-
-
-

0.0%
672,064
696,598
700,000
800,000
750,000
-6.3%
672,064
696,598
700,000
800,000
750,000
-6.3%
(672,064)
(696,598)
(700,000)
(800,000)
(750,000)
-6.3%
89 597

PLACENTIA
Rich Heritage, Bright Future

CITY ADMINISTRATOR
0 General Fund Budget
FISCAL YEAR 2025-26 FISCAL YEAR 2025-26
598

City Administrator's Office
Organizational Chart
Executive Assistant to
the City Administrator
City
Administrator
Communications and
Marketing Manager
Digital Media Analyst
91 599

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 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.
events, and social media
eefy Briefing
Bpnn ,

ADMINISTRATION DEPARTMENT
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Ha¢ meatlry demi. Ms am. racer Hasard neeiganon Plan' prosM aannaalen.lirm, Pie save n Wmeaw a rnetaaar. of concern toour.
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gegSOON tp tde Plat Agesvnent CMyhr Y5@ On.arade adds. and pentipelgn And 1M nerar gmla at sew upcoming Plan. Cora.. ern. Meep U. Pmealng eon . nleeg g: nay OlM1. t_L — a�9a pm, Gy faunal Mien. POI e. epnan Avarua. peek [Sy Los. c rg: sun, —OM Ira, n rims tar p. vnprmn vurana, rM r b —i
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F .
92 PROPOSED BUDGET
FISCAL YEAR 2025-26
4342
Revenues
Special Events
Total Revenues

GRAND TOTAL RESOURCES

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5160 Emp Bnft/Insurance Premiums
5161 Health Insurance Premiums
5162 Dental Insurance Premiums
5164 Optical Insurance Premiums
5167 LTD Ins Premium
5169 STD Ins Premium
5170 Sick Leave Buyback
5175 Leave Buyback
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6001 Management Consulting Servics
6044 Credit Card Write-offs
6053 City Events
6057 Chamber of Commerce
6099 Professional Services
6115 Landscaping
6225 Advertising/Promotional
6230 Printing & Binding
6235 Travel
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6301 Special Department Expenses
6315 Office Supplies
6325 Postage
6350 Small Tools/Equipment
6360 Uniforms
6363 Resident Vehicle Rebate Prog
6366 Web Based Service/Subcriptions
6399 Other Supplies
6401 Community Programs

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
City Administrator
Summary
FY22-23 ited
Audited
-24
ud ited
Audited
4,400
-
2,100
-
-100.0%
-
4,400
-
2,100
-
-100.0%
-
4,400
-
2,100
-
-100.0%
452,954
650,032
640,600
990,600
549,700
-44.5%
-
-
-
138,038
-
-100.0%
-
133
-
-
-

0.0%
5,777
2,345
-
-
-

0.0%
2,769
4,306
6,100
26,087
3,900
-85.1%
6,750
27,331
-
-
-

0.0%
58,475
53,147
74,800
-
-

0.0%
-
297
1,500
1,500
800
-46.7%
2,139
2,176
1,600
-
-

0.0%
708
902
900
900
900

0.0%
-
-
2,100
-
-

0.0%
-
-
2,000
-
-

0.0%
7,460
10,781
9,400
9,400
8,000
-14.9%
22,812
23,943
11,200
11,200
11,100
-0.9%
40,630
56,546
61,300
61,300
47,400
-22.7%
-
32 -
-
-

0.0%
-
21,123
-
74,800
68,800
-8.0%
-
919
-
1,600
3,900
143.8%
-
(245)
-
-
-

0.0%
-
775
-
2,100
2,100

0.0%
-
435
-
2,000
1,300
-35.0%
2,587
-
-
-
-

0.0%
42,850
41,836
31,800
4,600
10,000
117.4%
-
(32)
9,600
9,600
200
-97.9%
645,911
896,782
852,900
1,333,726
708,100
-46.9%
6,600
2,475
2,475
2,475
-
-100.0%
-
(380)
-
-
-

0.0%
66 30,000
30,000
-
-100.0%
-
-
25,000
25,000
-
-100.0%
48,605
55,000
55,000
-
-100.0%
-
203
-
-
-

0.0%
1,525
1,500
1,500
-
-100.0%
-
44 1,300
1,300
-
-100.0%
903
12,190
1,000
1,000
-
-100.0%
13,356
14,628
20,500
20,500
10,500
-48.8%
166
25 -
-
-

0.0%
1,500
4,305
4,600
4,600
2,275
-50.5%
2,298
30,594
-
-
-

0.0%
954
2,575
1,600
1,600
1,600

0.0%
97 232
300
300
-
-100.0%
-
1,724
-
-
-

0.0%
49 1,096
-
-
-

0.0%
-
57,000
50,000
29,300
-
-100.0%
1 653
5,500
5,500
5,500

0.0%
-
71 -
-
-

0.0%
363
3,581
4,000
24,700
25,000

1.2%
26,288
181,212
202,775
202,775
44,875
-77.9%
672,198
1,077,994
1,055,675
1,536,501
752,975
-51.0%
(672,198)
(1,073,594)
(1,055,675)
(1,534,401)
(752,975)
-50.9%
93 PROPOSED BUDGET
FISCAL YEAR 2025-26

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6001 Management Consulting Servics
6053 City Events
6099 Professional Services
6115 Landscaping
6235 Travel
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6301 Special Department Expenses
6315 Office Supplies
6325 Postage
6360 Uniforms
6366 Web Based Service/Subcriptions
6399 Other Supplies
6401 Community Programs

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
City Administrator
City Administrator
101511
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-2
Amend
Change from
024-25 Amended
452,954
428,785
355,800
705,800
353,100
-50.0%
138,038
-
-100.0%
133
-
-
-

0.0%
5,777
2,345
-
-
-

0.0%
2,769
2,794
2,300
23,837
2,400
-89.9%
6,750
20,163
-
-
-

0.0%
58,475
34,838
40,100
-
-

0.0%
165
600
600
400
-33.3%
2,139
1,470
900
-
-

0.0%
708
589
500
500
600

20.0%
800
-
-

0.0%
900
-
-

0.0%
7,460
7,346
5,200
5,200
5,100
-1.9%
22,812
23,943
11,200
11,200
11,100
-0.9%
40,630
39,606
39,400
39,400
31,700
-19.5%
-
12 -
-
-

0.0%
-
11,015
-
40,100
42,800

6.7%
-
509
-
900
3,000
233.3%
-
(139)
-
-
-

0.0%
-
426
-
800
1,300

62.5%
-
222
-
900
800
-11.1%
2,587
-
-
-
-

0.0%
42,850
35,537
27,200
-
5,200

0.0%
-
(12)
7,600
7,600
100
-98.7%
645,911
609,749
492,500
974,876
457,600
-53.1%
6,600
2,475
2,475
2,475
-
-100.0%
-
66 -
-
-

0.0%
-
5,664
-
-
-

0.0%
-
203
-
-
-

0.0%
903
10,104
1,000
1,000
-
-100.0%
13,356
10,239
10,000
10,000
7,500
-25.0%
166
25 -
-
-

0.0%
1,500
3,380
3,000
3,000
2,000
-33.3%
2,298
7,787
-
-
-

0.0%
885
2,236
1,000
1,000
1,000

0.0%
97 232
300
300
-
-100.0%
49 1,096
-
-
-

0.0%
1 16
-
-
-

0.0%
-
20 -
-
-

0.0%
363
240
-
-
-

0.0%
26,218
43,783
17,775
17,775
10,500
-40.9%
672,129
653,532
510,275
992,651
468,100
-52.8%
(672,129)
(653,532)
(510,275)
(992,651)
(468,100)
-52.8%
94 PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4342 Special Events
Total Revenues

GRAND TOTAL RESOURCES

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

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6044 Credit Card Write-offs
6053 City Events
6057 Chamber of Commerce
6099 Professional Services
6225 Advertising/Promotional
6230 Printing & Binding
6235 Travel
6245 Meetings & Conferences
6255 Dues & Memberships
6301 Special Department Expenses
6315 Office Supplies
6350 Small Tools/Equipment
6363 Resident Vehicle Rebate Prog
6366 Web Based Service/Subcriptions
6399 Other Supplies
6401 Community Programs

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
City Administrator
Communications and Marketing
101534
FY22-23
Audited
FY23-24
Audited
FY2,-25
.•.t-•
Am -n.-
FY25-26 Proposed
•FY2,-2' •• Ch-n--fr.m
I2,-25Am-n.-.
-
4,400
-
2,100
-
-100.0%
-
4,400
-
2,100
-
-100.0%
-
4,400
-
2,100
-
-100.0%
221,247
284,800
284,800
196,600
-31.0%
1,513
3,800
2,250
1,500
-33.3%
7,168
-
-
-

0.0%
18,309
34,700
-
-

0.0%
132
900
900
400
-55.6%
706
700
-
-

0.0%
313
400
400
300
-25.0%
-
1,300
-
-

0.0%
-
1,100
-
-

0.0%
-
3,434
4,200
4,200
2,900
-31.0%
-
16,939
21,900
21,900
15,700
-28.3%
-
20 -
-
-

0.0%
-
10,108
-
34,700
26,000
-25.1%
-
411
-
700
900

28.6%
-
(107)
-
-
-

0.0%
-
348
-
1,300
800
-38.5%
-
213
-
1,100
500
-54.5%
-
6,298
4,600
4,600
4,800

4.3%
(20)
2,000
2,000
100
-95.0%
287,032
360,400
358,850
250,500
-30.2%
(380)
-
-
-

0.0%
-
-
30,000
30,000
-
-100.0%
-
-
25,000
25,000
-
-100.0%
-
42,941
55,000
55,000
-
-100.0%
-
1,525
1,500
1,500
-
-100.0%
-
44 1,300
1,300
-
-100.0%
-
2,086
-
-
-

0.0%
-
4,390
10,500
10,500
3,000
-71.4%
-
925
1,600
1,600
275
-82.8%
-
22,807
-
-
-

0.0%
70 338
600
600
600

0.0%
-
1,724
-
-
-

0.0%
-
57,000
50,000
29,300
-
-100.0%
-
637
5,500
5,500
5,500

0.0%
-
51 -
-
-

0.0%
3,341
4,000
24,700
25,000

1.2%
70 137,429
185,000
185,000
34,375
-81.4%
70 424,462
545,400
543,850
284,875
-47.6%
(70)
(420,062)
(545,400)
(541,750)
(284,875)
-47.4%
95 96
604

ADMINISTRATIVE SERVICES
The Administrative Services Department's primary role is managing the day-to-day administrative operations of the City including Records, Public Safety Communications (dispatch), Information Technology, Risk Management, Emergency Medical Services and Disaster Preparedness. The functions of each division are detailed below:

Records
City Clerk/Records provides support to the City Clerk and City Council. The Deputy City Clerk prepares and distributes City Council agendas, packets with supporting documentation, legal notices, and minutes, maintains official City records, coordinates records management and retention program, coordinates the electronic records imaging program, coordinates Municipal Code codification and processes all city contracts, assists the public, coordinates municipal elections, and conducts special studies as needed.

Public Safety Communications The Placentia
Public Safety Communications Center is the
primary answering point for all 9-1-1 emergency
calls and is responsible for the dispatching of
police, fire, and emergency medical resources. The
Communications Center is the critical link between
community members calling in for assistance and
the police and fire personnel in the field. They are
in constant contact with public safety field
personnel and are responsible for the deployment and
coordination of resources for
both
emergency and non -emergency requests for assistance. The Communications Center operates the computer aided dispatch (CAD) system and an 800 MHz trunked radio system. /SCE

ACCREDITED CENTER

OF EXCELLENCE
The Communications Center's proudest moment of 2024 was achieving accreditation through the International Academies of Emergency Dispatch (IAED). This organization requires agencies that are interested in this recognition to complete 20 tasks to demonstrate the Academy's standards are being met. Placentia Public Safety Communications Center is the on/ycenter in Orange County and the 16th in the State of California to be recognized by IAED as an Accredited Center of Excellence (ACE) for emergency medical dispatching.

Emergency and Health Services / Disaster Preparedness
98 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 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
608
100

PROPOSED BUDGET Administrative Services
FISCAL YEAR 2025-26 Summary
Revenues
4710 Reimbursements/Other Revenue
4999 Other Financing Sources
Total Revenues

GRAND TOTAL RESOURCES

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5147 ICMA Defined Contribution Plan
5159 Employee Medical Opt Out Plan
5160 Emp Bnft/Insurance Premiums
5161 Health Insurance Premiums
5162 Dental Insurance Premiums
5163 Life Insurance Premiums
5164 Optical Insurance Premiums
5167 LTD Ins Premium
5169 STD Ins Premium
5175 Leave Buyback
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6044 Credit Card Write-offs
6052 Common Area Expenses
6053 City Events
6054 Recruitment Exp
6099 Professional Services
6128 Video Monitoring
6136 Software Maintenance
6137 Repair Maint/Equipment
6143 Equipment Replacement
6215 Telephone/Internet
6225 Advertising/Promotional
6230 Printing & Binding
6235 Travel
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6290 Dept. Contract Services
6299 Other Purchased Services
6301 Special Department Expenses
6315 Office Supplies
6325 Postage
6355 Small Furniture & Fixture
6360 Uniforms
6362 Emergency Medical Supples
6365 Computer Software
6366 Web Based Service/Subcriptions
6368 Computer Peripheral/Accessory
6399 Other Supplies
6401 Community Programs
6845 Office Equipment
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
Amende
% Change from
24-25 Amended
5,318
4,489
10,000
15,000
15,000

0.0%
31,578
233,745
-
-
-

0.0%
36,896
238,234
10,000
15,000
15,000

0.0%
1,283,364
1,999,649
2,414,800
2,374,800
2,671,800

12.5%
105,741
84,066
125,000
125,000
125,000

0.0%
303,366
333,972
300,000
300,000
300,000

0.0%
24,708
6,162
-
-
-

0.0%
7,750
7,245
16,900
17,275
15,200
-12.0%
-
81,787
-
-
-

0.0%
206,937
190,404
310,400
-
-

0.0%
-
1,097
6,900
6,900
4,300
-37.7%
10,603
10,588
7,800
-
-

0.0%
2,141
3,682
4,100
4,100
4,300

4.9%
-
-
9,700
-
-

0.0%
-
-
9,200
-
-

0.0%
25,355
37,246
35,300
35,300
39,000

10.5%
985
3,484
10,200
10,200
10,200

0.0%
104,897
161,514
202,800
202,800
243,900

20.3%
-
3,365
-
-
-

0.0%
17,090
14,124
26,500
26,500
-
-100.0%
-
168
-
-
-

0.0%
-
91,319
-
310,400
338,000

8.9%
4,888
-
7,800
21,000
169.2%
-
(46)
-
-
-

0.0%
(1,172)
-
-
-

0.0%
-
2,855
-
9,700
10,200

5.2%
-
1,748
-
9,200
6,300
-31.5%
5,428
31,122
37,200
37,200
21,800
-41.4%
-
(168)
14,100
14,100
800
-94.3%
2,098,364
3,069,098
3,530,900
3,491,275
3,811,800

9.2%
595
-
-
-
-

0.0%
-
244
5,000
5,000
-
-100.0%
-
1,103
-
-
1,000

0.0%
-
370
3,000
3,000
3,000

0.0%
40,149
29,995
101,500
191,500
150,000
-21.7%
-
89,462
100,000
100,000
120,000

20.0%
375,997
405,014
671,000
671,000
650,000
-3.1%
16,297
20,757
35,000
35,000
-
-100.0%
369
-
-
-
-

0.0%
300
-
-
-
-

0.0%
1,059
51 -
-
-

0.0%
39 1,104
1,000
1,000
1,100

10.0%
-
4,476
8,000
8,000
6,000
-25.0%
8,291
3,289
12,000
12,000
8,000
-33.3%
10,308
15,873
15,000
20,000
20,500

2.5%
1,334
2,113
6,300
5,949
2,250
-62.2%
1,342,565
1,229,209
1,188,819
1,188,819
740,000
-37.8%
-
3,015
2,500
2,500
2,200
-12.0%
42,196
14,793
12,500
12,500
5,000
-60.0%
4,218
4,183
4,300
4,300
4,250
-1.2%
101
127
150
150
150

0.0%
-
7,952
-
-
-

0.0%
9,386
6,391
15,000
15,351
10,000
-34.9%
226
236
-
-
500

0.0%
68 -
-
-
-

0.0%
1,024
3,984
-
-
-

0.0%
-
-
8,000
8,000
8,000

0.0%
712
2,331
-
-
-

0.0%
237
4,684
5,000
5,000
5,000

0.0%
4,578
-
-
-
-

0.0%
101
609

PROPOSED BUDGET Administrative Services
FISCAL YEAR 2025-26 Summary
6908 Subscription Principal (GASB)
6919 Subscription Interest (GASB)

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware
6367 Laptops/Tablets
6840 Machinery & Equipment
6855 Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
Amend
% Change from
24-25 Amended
78,498
150,532
-
-
-

0.0%
1,335
4,365
-
-
-

0.0%
1,939,879
2,005,652
2,194,069
2,289,069
1,736,950
-24.1%
44,457
1,057
-
-
-

0.0%
31,578
233,745
-
-
-

0.0%
83,315
20,026
-
-
-

0.0%
601
-
-
-
-

0.0%
159,951
254,828
-
-
-

0.0%
4,198,195
5,329,577
5,724,969
5,780,344
5,548,750
-4.0%
(4,161,299)
(5,091,343)
(5,714,969)
(5,765,344)
(5,533,750)
-4.0%
102
610

PROPOSED BUDGET
FISCAL YEAR 2025-26

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

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6235 Travel
6245 Meetings & Conferences
6315 Office Supplies

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Administrative Services
Administrative Services Admin
101510
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-2
Amende
FY25-26 Proposed
'O Change from
024-25 Amended
144,328
477,000
477,000
637,600

33.7%
305
-
-
-

0.0%
2,800
9,525
3,800
-60.1%
39,900
-
-

0.0%
182
1,000
1,000
900
-10.0%
900
-
-

0.0%
100
500
500
600

20.0%
1,200
-
-

0.0%
1,400
-
-

0.0%
2,229
7,000
7,000
9,300

32.9%
3,039
10,200
10,200
10,200

0.0%
13,012
44,700
44,700
65,700

47.0%
-
3,365
-
-
-

0.0%
-
23 -
-
-

0.0%
-
12,870
-
39,900
62,400

56.4%
-
388
-
900
2,800
211.1%
-
(100)
-
-
-

0.0%
-
564
-
1,200
2,400
100.0%
-
345
-
1,400
1,500

7.1%
-
-
23,000
23,000
13,200
-42.6%
(23)
9,500
9,500
100
-98.9%
180,627
619,100
625,825
810,500

29.5%
1,000
1,000
1,000

0.0%
3,000
3,000
3,000

0.0%
500
500
500

0.0%
4,500
4,500
4,500

0.0%
-
180,627
623,600
630,325
815,000

29.3%
-
(180,627)
(623,600)
(630,325)
(815,000)

29.3%
103

PROPOSED BUDGET
FISCAL YEAR 2025-26

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

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services
6230 Printing & Binding
6250 Staff Training
6255 Dues & Memberships
6299 Other Purchased Services
6301 Special Department Expenses
6315 Office Supplies

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Administrative Services
Records
101513
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-2
Amend-
FY25-26 Proposed
.o Change from
024-25 Amended
109,051
135,256
146,800
106,800
143,700

34.6%
28 103
-
-
-

0.0%
79 -
-
-
-

0.0%
250
495
500
500
300
-40.0%
-
7,739
-
-
-

0.0%
16,419
12,200
17,400
-
-

0.0%
66 500
500
400
-20.0%
665
536
400
-
-

0.0%
177
194
200
200
400
100.0%
-
-
700
-
-

0.0%
-
-
600
-
-

0.0%
1,590
2,086
2,200
2,200
2,100
-4.5%
8,085
10,320
15,600
15,600
15,200
-2.6%
-
13 -
-
-

0.0%
-
5,003
-
17,400
31,200

79.3%
-
211
-
400
1,800
350.0%
-
(54)
-
-
-

0.0%
-
154
-
700
700

0.0%
94 -
600
400
-33.3%
(13)
1,000
1,000
100
-90.0%
136,344
174,402
185,900
145,900
196,300

34.5%
13,944
-
1,500
41,500
-
-100.0%
888
1,000
1,000
1,000

0.0%
-
-
-
-
500

0.0%
200
-
200
200
-
-100.0%
-
3,015
2,500
2,500
2,200
-12.0%
379
239
-
-
-

0.0%
2,802
2,331
1,200
1,200
1,000
-16.7%
17,324
6,472
6,400
46,400
4,700
-89.9%
153,669
180,874
192,300
192,300
201,000

4.5%
(153,669)
(180,874)
(192,300)
(192,300)
(201,000)

4.5%
104
612

PROPOSED BUDGET
FISCAL YEAR 2025-26

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6245 Meetings & Conferences
6250 Staff Training
6301 Special Department Expenses
6315 Office Supplies
6362 Emergency Medical Supples
6366 Web Based Service/Subcriptions
6399 Other Supplies

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Administrative Services
Disaster Preparedness
101514
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-2
Amende
FY25-26 Proposed
'O Change from
024-25 Amended
110,514
114,576
118,100
118,100
118,100

0.0%
250
250
300
250
300

20.0%
5,455
-
-
-

0.0%
8,617
6,162
8,700
-
-

0.0%
56 400
400
200
-50.0%
188
141
200
-
-

0.0%
94 98
100
100
100

0.0%
500
-
-

0.0%
1,609
1,747
1,800
1,800
1,800

0.0%
8,189
8,734
9,100
9,100
9,400

3.3%
7 -
-
-

0.0%
-
2,527
-
8,700
8,700

0.0%
-
58 -
200
600
200.0%
-
(27)
-
-
-

0.0%
-
141
-
500
500

0.0%
87 -
500
300
-40.0%
-
4,400
4,400
-
-100.0%
(7)
1,000
1,000
100
-90.0%
129,460
140,004
145,100
145,050
140,100
-3.4%
90 -
1,000
1,000
1,000

0.0%
53 -
-
-

0.0%
14,498
2,109
7,500
7,500
5,000
-33.3%
135
500
500
500

0.0%
226
236
-
-
500

0.0%
198
198
-
-
-

0.0%
-
620
-
-
-

0.0%
15,011
3,352
9,000
9,000
7,000
-22.2%
144,471
143,355
154,100
154,050
147,100
-4.5%
(144,471)
(143,355)
(154,100)
(154,050)
(147,100)
-4.5%
105
613

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4710 Reimbursements/Other Revenue
Total Revenues

GRAND TOTAL RESOURCES

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5159 Employee Medical Opt Out Plan
5160 Emp Bnft/Insurance Premiums
5161 Health Insurance Premiums
5162 Dental Insurance Premiums
5163 Life Insurance Premiums
5164 Optical Insurance Premiums
5167 LTD Ins Premium
5169 STD Ins Premium
5175 Leave Buyback
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6052 Common Area Expenses
6053 City Events
6054 Recruitment Exp
6136 Software Maintenance
6137 Repair Maint/Equipment
6225 Advertising/Promotional
6230 Printing & Binding
6235 Travel
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6301 Special Department Expenses
6315 Office Supplies
6325 Postage
6355 Small Furniture & Fixture
6360 Uniforms
6366 Web Based Service/Subcriptions
6399 Other Supplies
6401 Community Programs
6845 Office Equipment

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Administrative Services
Public Safety Communications
101515
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-2
Amende
FY25-26 Proposed
.o Change from
024-25 Amended
5,318
4,489
10,000
15,000
15,000

0.0%
5,318
4,489
10,000
15,000
15,000

0.0%
994,354
1,402,532
1,413,300
1,413,300
1,474,800

4.4%
105,741
84,066
125,000
125,000
125,000

0.0%
303,338
333,563
300,000
300,000
300,000

0.0%
24,629
6,162
-
-
-

0.0%
7,250
6,250
9,500
5,250
8,000

52.4%
-
62,563
-
-
-

0.0%
171,028
155,045
213,200
-
-

0.0%
-
664
4,200
4,200
2,300
-45.2%
9,201
9,010
5,400
-
-

0.0%
1,731
2,910
2,800
2,800
2,600
-7.1%
-
-
6,200
-
-

0.0%
-
-
5,600
-
-

0.0%
21,147
28,122
20,500
20,500
21,400

4.4%
985
445
-
-
-

0.0%
83,475
114,139
113,400
113,400
129,900

14.6%
17,090
13,124
21,700
21,700
-
-100.0%
-
106
-
-
-

0.0%
-
61,822
-
213,200
195,800
-8.2%
-
3,666
-
5,400
13,300
146.3%
-
(46)
-
-
-

0.0%
(856)
-
-
-

0.0%
1,644
-
6,200
5,300
-14.5%
-
1,006
-
5,600
3,300
-41.1%
5,428
31,122
9,800
9,800
3,000
-69.4%
-
(106)
1,500
1,500
400
-73.3%
1,745,397
2,316,954
2,252,100
2,247,850
2,285,100

1.7%
-
244
5,000
5,000
-
-100.0%
-
1,103
-
-
1,000

0.0%
-
370
3,000
3,000
3,000

0.0%
8,862
-
-
-
-

0.0%
16,297
20,757
35,000
35,000
-
-100.0%
1,059
51 -
-
-

0.0%
39 216
-
-
100

0.0%
-
4,476
7,000
7,000
5,000
-28.6%
2,389
2,614
3,000
3,000
-
-100.0%
10,308
15,820
15,000
20,000
20,000

0.0%
933
1,035
5,000
5,000
1,500
-70.0%
7,133
10,853
5,000
5,000
-
-100.0%
1,068
1,190
1,600
1,600
1,500
-6.3%
81 127
150
150
150

0.0%
-
7,952
-
-
-

0.0%
9,386
6,391
15,000
15,000
10,000
-33.3%
-
15 -
-
-

0.0%
213
1,711
-
-
-

0.0%
237
4,684
5,000
5,000
5,000

0.0%
348
-
-
-
-

0.0%
58,353
79,608
99,750
104,750
47,250
-54.9%
1,123
1,057
-
-
-

0.0%
1,123
1,057
-
-
-

0.0%
1,804,874
2,397,619
2,351,850
2,352,600
2,332,350
-0.9%
(1,799,556)
(2,393,130)
(2,341,850)
(2,337,600)
(2,317,350)
-0.9%
106

PROPOSED BUDGET
FISCAL YEAR 2025-26

MATERIALS, SUPPLIES & SERVICES
6290 Dept. Contract Services
6301 Special Department Expenses

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Administrative Services
Emergency Medical Services
101516
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-2
Amend
FY25-26 Proposed
• Change from
024-25 Amended
1,034,377
1,065,409
1,188,819
1,188,819
740,000
-37.8%
1,592
-
-
-

0.0%
1,034,377
1,067,001
1488,819
1,188,819
740,000
-37.8%
1,034,377
1,067,001
1,188,819
1,188,819
740,000
-37.8%
(1,034,377)
(1,067,001)
(1,188,819)
(1,188,819)
(740,000)
-37.8%
107
615

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4999 Other Financing Sources
Total Revenues

GRAND TOTAL RESOURCES

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5145 Employer CaIPERS Retire NC
5159 Employee Medical Opt Out Plan
5160 Emp Bnft/Insurance Premiums
5161 Health Insurance Premiums
5162 Dental Insurance Premiums
5164 Optical Insurance Premiums
5167 LTD Ins Premium
5169 STD Ins Premium
5175 Leave Buyback
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6044 Credit Card Write-offs
6099 Professional Services
6128 Video Monitoring
6136 Software Maintenance
6143 Equipment Replacement
6215 Telephone/Internet
6245 Meetings & Conferences
6255 Dues & Memberships
6290 Dept. Contract Services
6301 Special Department Expenses
6315 Office Supplies
6325 Postage
6360 Uniforms
6365 Computer Software
6366 Web Based Service/Subcriptions
6368 Computer Peripheral/Accessory
6399 Other Supplies
6845 Office Equipment
6908 Subscription Principal (GASB)
6919 Subscription Interest (GASB)

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware
6367 Laptops/Tablets
6840 Machinery & Equipment
6855 Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Administrative Services
Information Technology
101523
FY22-23
Audited
FY23-24
Audited
FY2-25
•••t-•
FY2-2'
Am -n.-
FY25-26 Proposed
• Ch•n•-fr•m
•2, _25Am-n•-•
31,578
233,745
-
-
-

0.0%
31,578
233,745
-
-
-

0.0%
69,446
202,957
259,600
259,600
297,600

14.6%
-
250
3,800
1,750
2,800

60.0%
-
6,030
-
-
-

0.0%
10,873
16,997
31,200
-
-

0.0%
-
129
800
800
500
-37.5%
549
902
900
-
-

0.0%
138
381
500
500
600

20.0%
-
-
1,100
-
-

0.0%
-
-
1,100
-
-

0.0%
1,009
3,063
3,800
3,800
4,400

15.8%
5,148
15,309
20,000
20,000
23,700

18.5%
-
1,000
4,800
4,800
-
-100.0%
-
20 -
-
-

0.0%
-
9,097
-
31,200
39,900

27.9%
-
565
-
900
2,500
177.8%
(135)
-
-
-

0.0%
352
-
1,100
1,300

18.2%
216
-
1,100
800
-27.3%
-
-
-
5,600

0.0%
-
(20)
1,100
1,100
100
-90.9%
87,163
257,111
328,700
326,650
379,800

16.3%
595
-
-
-
-

0.0%
26,205
29,995
100,000
150,000
150,000

0.0%
-
89,462
100,000
100,000
120,000

20.0%
367,135
405,014
671,000
671,000
650,000
-3.1%
369
-
-
-
-

0.0%
300
-
-
-
-

0.0%
5,811
675
5,000
5,000
4,000
-20.0%
201
1,078
1,100
749
750

0.1%
308,188
163,800
-
-
-

0.0%
20,186
-
-
-
-

0.0%
347
528
500
500
750

50.0%
19 -
-
-
-

0.0%
-
-
-
351
-
-100.0%
68 -
-
-
-

0.0%
826
3,771
-
-
-

0.0%
-
-
8,000
8,000
8,000

0.0%
499
-
-
-
-

0.0%
4,230
-
-
-
-

0.0%
78,498
150,532
-
-
-

0.0%
1,335
4,365
-
-
-

0.0%
814,812
849,219
885,600
935,600
933,500
-0.2%
43,334
-
-
-
-

0.0%
31,578
233,745
-
-
-

0.0%
83,315
20,026
-
-
-

0.0%
601
-
-
-
-

0.0%
158,828
253,771
-
-
-

0.0%
1,060,804
1,360,101
1,214,300
1,262,250
1,313,300

4.0%
(1,029,225)
(1,126,356)
(1,214,300)
(1,262,250)
(1,313,300)

4.0%
108

109
617

Community Services Department
Organizational Chart
Director of
Community
Services
Administrative
Assistant
Community Services
Coordinator
Community Services
Supervisor
Community Services
Supervisor
Community Services
Coordinator
Community Services
Supervisor
Community Services
Coordinator
Facilities
Maintenance
Technician (3)
110
618

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.
619
111

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 Pa/m Quarter/y, 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.
620
112

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

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.
622
114

PROPOSED BUDGET Community Services
FISCAL YEAR 2025-26 Summary
Revenues
4340 Recreation Programs
4341 Excursions
4342 Special Events
4345 Placentia Quarterly
4346 Festival Revenue
4384 Athletic Field Light Fees
4385 Facility Rental
4386 Field Use Fees
4705 Donations & Contributions
Total Revenues

GRAND TOTAL RESOURCES

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5010 Salaries/Temporary Employees
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5099 Other Salaries & Wages
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5147 ICMA Defined Contribution Plan
5159 Employee Medical Opt Out Plan
5160 Emp Bnft/Insurance Premiums
5161 Health Insurance Premiums
5162 Dental Insurance Premiums
5164 Optical Insurance Premiums
5167 LTD Ins Premium
5169 STD Ins Premium
5175 Leave Buyback
5199 Other Employee Benefits
5500 Contra - Salaries

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6025 Third Party Administration
6040 Misc Bank Charges
6044 Credit Card Write-offs
6051 Toll Roads Expense
6052 Common Area Expenses
6053 City Events
6054 Recruitment Exp
6060 Instructional Services
6099 Professional Services
6130 Repair & Maint/Facilities
6131 Emergency Repairs
6134 Vehicle Repair & Maintenance
6139 Repair/Maint - Parks & Fields
6141 Repair/Maint - Park Lights
6146 Paint Supplies
6147 Janitorial Supplies
6165 Vehicle Rental
6170 Equipment & Tool Rental
6215 Telephone/Internet
6230 Printing & Binding
6235 Travel
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
Jai
Amende
% Change from
24-25 Amended
124,593
156,869
201,000
155,000
110,500
-28.7%
-
1,155
-
-
1,200

0.0%
33,509
25,460
30,000
30,110
105,750
251.2%
-
-
-
-
5,000

0.0%
28,339
37,127
85,000
70,000
40,000
-42.9%
49,435
135,906
125,000
125,000
75,000
-40.0%
119,960
176,547
160,000
145,000
100,000
-31.0%
56,884
84,903
75,000
75,000
75,000

0.0%
6,350
11,300
5,000
6,000
7,000

16.7%
419,069
629,266
681,000
606,110
519,450
-14.3%
419,069
629,266
681,000
606,110
519,450
-14.3%
658,689
845,338
930,800
930,800
908,000
-2.4%
898,504
978,228
884,800
826,400
884,800

7.1%
-
781
-
-
-

0.0%
36,882
74,112
45,000
55,000
61,000

10.9%
6,979
7,051
-
-
-

0.0%
6,250
3,875
7,800
4,000
4,000

0.0%
-
30,390
-
-
-

0.0%
374
21 -
-
-

0.0%
86,792
76,806
164,800
-
-

0.0%
-
402
2,400
2,400
1,700
-29.2%
6,996
6,046
4,700
-
-

0.0%
1,345
1,757
2,100
2,100
2,600

23.8%
-
-
3,700
-
-

0.0%
-
-
3,500
-
-

0.0%
23,503
28,342
13,800
13,800
13,000
-5.8%
35,413
40,909
8,500
8,500
7,700
-9.4%
59,111
82,565
91,300
91,300
99,100

8.5%
-
4,945
-
-
-

0.0%
12,474
8,509
-
-
-

0.0%
-
72 -
-
-

0.0%
40,489
-
164,800
183,800

11.5%
-
2,782
-
4,700
12,700
170.2%
(567)
-
-
-

0.0%
-
1,042
-
3,700
4,000

8.1%
638
-
3,500
2,600
-25.7%
-
-
2,200
2,200
15,800
618.2%
-
(72)
9,500
9,500
500
-94.7%
(78,809)
(53,832)
-
-
(52,864)

0.0%
1,754,503
2,180,628
2,174,900
2,122,700
2,148,436

1.2%
5,618
6,547
4,500
4,500
4,500

0.0%
3,976
5,327
3,500
3,500
3,500

0.0%
422
42 -
-
-

0.0%
-
152
-
-
-

0.0%
-
54 -
-
-

0.0%
-
3,879
-
908
-
-100.0%
-
64 -
-
-

0.0%
9,412
24,738
25,000
25,000
26,000

4.0%
92,864
104,179
100,200
102,951
74,200
-27.9%
432,413
98,667
178,000
177,255
160,000
-9.7%
-
-
-
-
5,000

0.0%
-
60 -
745
-
-100.0%
517,017
481,700
481,051
481,000

0.0%
-
17,191
33,500
33,500
25,000
-25.4%
43 -
-
-

0.0%
-
118
-
250
3,500
1299.5%
-
-
-
-
2,200

0.0%
-
15,472
-
191
-
-100.0%
351
-
-
-
-

0.0%
24,590
58,054
54,600
56,080
55,700
-0.7%
-
3,539
-
-
-

0.0%
115

PROPOSED BUDGET Community Services
FISCAL YEAR 2025-26 Summary
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6265 Entertainment Services
6270 Excursions
6275 Officiating
6290 Dept. Contract Services
6299 Other Purchased Services
6301 Special Department Expenses
6315 Office Supplies
6320 Books & Periodicals
6323 Photo Services & Supplies
6325 Postage
6345 Gasoline & Diesel Fuel
6350 Small Tools/Equipment
6355 Small Furniture & Fixture
6360 Uniforms
6362 Emergency Medical Supples
6365 Computer Software
6366 Web Based Service/Subcriptions
6399 Other Supplies
6401 Community Programs
6845 Office Equipment
6999 Other Expenditure

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware
6840 Machinery & Equipment
6855 Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
-
Amende
FY25-26 Proposed
% Change from
24-25 Amended
27,470
16,265
-
653
7,600
1063.9%
2,506
6,549
5,000
5,000
4,000
-20.0%
2,270
1,455
4,700
4,700
4,500
-4.3%
12,015
17,047
21,500
22,205
52,000
134.2%
2,828
11,650
7,600
7,600
7,600

0.0%
4,284
4,284
4,500
4,500
4,500

0.0%
-
90,492
114,200
114,200
120,000

5.1%
45,554
79,744
114,100
106,845
106,500
-0.3%
69,083
74,016
112,700
89,877
-
-100.0%
7,545
3,148
8,400
5,574
2,200
-60.5%
-
-
-
-
35,000

0.0%
-
-
-
-
8,500

0.0%
15,291
10,583
16,000
16,000
10,000
-37.5%
-
1,549
-
-
-

0.0%
2,934
138
-
-
-

0.0%
900
732
-
326
1,700
421.1%
8,200
10,049
10,000
12,000
37,000
208.3%
-
-
-
-
500

0.0%
708
-
-
-
-

0.0%
402
1,657
2,000
3,141
-
-100.0%
6,567
5,227
-
399
-
-100.0%
43,772
61,454
5,000
10,000
152,400
1424.0%
2,372
-
-
-
-

0.0%
249
-
-
-
-

0.0%
824,598
1,251,182
1,306,700
1,288,950
1,394,600

8.2%
3,094
-
-
-
-

0.0%
-
36,203
26,000
29,050
-
-100.0%
6,756
1,461
5,750
950
5,750
505.3%
9,849
37,664
31,750
30,000
5,750
-80.8%
2,588,950
3,469,473
3,513,350
3,441,650
3,548,786

3.1%
(2,169,881)
(2,840,207)
(2,832,350)
(2,835,540)
(3,029,336)

6.8%
116

PROPOSED BUDGET
FISCAL YEAR 2025-26

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

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services
6130 Repair & Maint/Facilities
6131 Emergency Repairs
6134 Vehicle Repair & Maintenance
6139 Repair/Maint - Parks & Fields
6141 Repair/Maint - Park Lights
6147 Janitorial Supplies
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6290 Dept. Contract Services
6360 Uniforms
6399 Other Supplies

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6840 Machinery & Equipment
6855 Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Community Services
Park Maintenance
104055
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-2'
Amende
FY25-26 Proposed
.o Change from
024-25 Amended
119,484
222,300
222,300
209,300
-5.8%
30,188
-
23,500
25,000

6.4%
7,051
-
-
-

0.0%
-
2,800
1,750
1,500
-14.3%
21 -
-
-

0.0%
15,887
67,600
-
-

0.0%
78 700
700
500
-28.6%
943
1,500
-
-

0.0%
407
900
900
900

0.0%
-
1,000
-
-

0.0%
-
900
-
-

0.0%
2,288
3,300
3,300
3,100
-6.1%
-
14,838
27,800
27,800
26,400
-5.0%
-
17 -
-
-

0.0%
-
16,549
-
67,600
67,600

0.0%
-
895
-
1,500
3,600
140.0%
-
(203)
-
-
-

0.0%
-
143
-
1,000
800
-20.0%
88 -
900
500
-44.4%
(17)
200
200
100
-50.0%
-
208,659
329,000
351,450
339,300
-3.5%
-
-
10,000
10,000
10,000

0.0%
-
-
178,000
177,255
160,000
-9.7%
-
-
-
-
5,000

0.0%
-
60 -
745
-
-100.0%
-
689
481,700
481,051
481,000

0.0%
-
-
33,500
33,500
25,000
-25.4%
-
250
3,500
1299.5%
-
-
500

0.0%
-
-
500

0.0%
-
-
300

0.0%
-
114,200
114,200
120,000

5.1%
220
-
2,000
2,000

0.0%
-
-
399
-
-100.0%
-
970
817,400
819,400
807,800
-1.4%
-
-
26,000
28,800
-
-100.0%
-
-
5,750
950
5,750
505.3%
31,750
29,750
5,750
-80.7%
-
209,629
1,178,150
1,200,600
1,152,850
-4.0%
(209,629)
(1,178,150)
(1,200,600)
(1,152,850)
-4.0%
117

PROPOSED BUDGET
FISCAL YEAR 2025-26

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5147 ICMA Defined Contribution Plan
5160 Emp Bnft/Insurance Premiums
5161 Health Insurance Premiums
5162 Dental Insurance Premiums
5164 Optical Insurance Premiums
5167 LTD Ins Premium
5169 STD Ins Premium
5175 Leave Buyback
5199 Other Employee Benefits
5500 Contra - Salaries

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6025 Third Party Administration
6099 Professional Services
6230 Printing & Binding
6235 Travel
6245 Meetings & Conferences
6255 Dues & Memberships
6301 Special Department Expenses
6315 Office Supplies
6325 Postage
6355 Small Furniture & Fixture
6365 Computer Software
6366 Web Based Service/Subcriptions
6401 Community Programs
6845 Office Equipment

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware
6855 Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Community Services
Comm Svc Administration
104070
FY22-23
Audited
FY23-24
Audited
FY2,-25
FY2,-2'
n.--
FY25-26 Proposed
• Ch-n--fr.m
I2,-25Am-n.-.
221,907
310,585
257,100
257,100
255,000
-0.8%
(932)
1,971
-
8,000
8,000

0.0%
4,618
-
-
-
-

0.0%
750
375
900
1,250
1,500

20.0%
-
9,847
-
-
-

0.0%
12,133
12,311
17,400
-
-

0.0%
-
149
400
400
400

0.0%
1,154
943
400
-
-

0.0%
208
301
200
200
400
100.0%
-
-
700
-
-

0.0%
-
-
800
-
-

0.0%
3,284
4,775
3,800
3,800
3,700
-2.6%
4,895
6,584
8,500
8,500
7,700
-9.4%
12,727
23,065
19,800
19,800
25,700

29.8%
-
4,945
-
-
-

0.0%
-
19 -
-
-

0.0%
-
7,026
-
17,400
31,200

79.3%
-
500
-
400
2,100
425.0%
-
(101)
-
-
-

0.0%
-
443
-
700
1,100

57.1%
-
271
-
800
700
-12.5%
-
-
2,200
2,200
13,400
509.1%
-
(19)
9,000
9,000
100
-98.9%
(24,320)
-
-
-
-

0.0%
236,424
383,989
321,200
329,550
351,000

6.5%
276
-
-
-
-

0.0%
1,455
1,289
-
359
-
-100.0%
19,194
43,214
37,600
37,600
35,000
-6.9%
-
1,480
-
-
-

0.0%
5,885
1,442
-
-
5,000

0.0%
340
170
2,000
2,000
2,000

0.0%
454
-
-
-
-

0.0%
1,894
1,672
5,000
2,174
1,500
-31.0%
15,001
10,320
16,000
16,000
10,000
-37.5%
-
-
-
326
500

53.3%
459
-
-
-
-

0.0%
228
582
2,000
3,141
-
-100.0%
-
26 -
-
3,600

0.0%
109
-
-
-
-

0.0%
45,295
60,195
62,600
61,600
57,600
-6.5%
97 -
-
-
-

0.0%
2,761
-
-
-
-

0.0%
2,859
-
-
-
-

0.0%
284,577
444,184
383,800
391,150
408,600

4.5%
(284,577)
(444,184)
(383,800)
(391,150)
(408,600)

4.5%
118

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4340 Recreation Programs
4341 Excursions
4342 Special Events
4345 Placentia Quarterly
4346 Festival Revenue
4384 Athletic Field Light Fees
4385 Facility Rental
4386 Field Use Fees
4705 Donations & Contributions
Total Revenues

GRAND TOTAL RESOURCES

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5010 Salaries/Temporary Employees
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5099 Other Salaries & Wages
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5159 Employee Medical Opt Out Plan
5160 Emp Bnft/Insurance Premiums
5161 Health Insurance Premiums
5162 Dental Insurance Premiums
5164 Optical Insurance Premiums
5167 LTD Ins Premium
5169 STD Ins Premium
5199 Other Employee Benefits
5500 Contra - Salaries

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6025 Third Party Administration
6040 Misc Bank Charges
6044 Credit Card Write-offs
6051 Toll Roads Expense
6053 City Events
6054 Recruitment Exp
6060 Instructional Services
6099 Professional Services
6130 Repair & Maint/Facilities
6139 Repair/Maint - Parks & Fields
6146 Paint Supplies
6215 Telephone/Internet
6230 Printing & Binding
6235 Travel
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6270 Excursions
6275 Officiating
6299 Other Purchased Services
6301 Special Department Expenses
6315 Office Supplies
Community Services
Comm Svc/Recreation Svc
104071
FY22-23
Audited
FY23-24
Audited
FY2,-25
.•.t-•
Am -n.-
FY25-26 Proposed
•FY2,-2' • Ch-n--fr.m
I2,-25Am-n.-.
124,593
156,869
165,000
155,000
110,000
-29.0%
-
1,155
-
-
1,000

0.0%
85 290
-
500
-
-100.0%
-
-
-
-
5,000

0.0%
(2,718)
(908)
-
-
-

0.0%
49,435
135,906
125,000
125,000
75,000
-40.0%
119,960
176,547
160,000
145,000
100,000
-31.0%
56,884
84,903
75,000
75,000
75,000

0.0%
6,200
10,300
5,000
-
5,000

0.0%
354,438
565,061
530,000
500,500
371,000
-25.9%
354,438
565,061
530,000
500,500
371,000
-25.9%
399,964
340,570
387,100
387,100
394,200

1.8%
695,836
851,038
687,500
661,200
742,200

12.3%
-
781
-
-
-

0.0%
28,901
35,119
30,000
20,000
25,500

27.5%
2,361
-
-
-
-

0.0%
5,250
2,250
2,800
750
800

6.7%
-
17,507
-
-
-

0.0%
374
-
-
-
-

0.0%
70,027
34,488
71,100
-
-

0.0%
-
144
1,100
1,100
800
-27.3%
5,733
3,258
2,600
-
-

0.0%
1,082
854
900
900
1,200

33.3%
-
-
1,700
-
-

0.0%
-
-
1,500
-
-

0.0%
16,601
18,197
5,700
5,700
5,800

1.8%
24,189
29,998
-
-
-

0.0%
41,099
36,742
38,700
38,700
43,000

11.1%
12,474
8,509
-
-
-

0.0%
-
32 -
-
-

0.0%
-
13,682
-
71,100
76,300

7.3%
-
1,297
-
2,600
6,800
161.5%
-
(230)
-
-
-

0.0%
381
-
1,700
1,900

11.8%
233
-
1,500
1,200
-20.0%
-
(32)
200
200
200

0.0%
(21,000)
(53,832)
-
-
-

0.0%
1,282,891
1,340,985
1,230,900
1,192,550
1,299,900

9.0%
5,343
6,547
4,500
4,500
4,500

0.0%
3,976
5,327
3,500
3,500
3,500

0.0%
422
42 -
-
-

0.0%
-
152
-
-
-

0.0%
-
3,879
-
908
-
-100.0%
-
64 -
-
-

0.0%
9,412
24,738
25,000
25,000
26,000

4.0%
72,695
58,669
49,700
51,292
20,200
-60.6%
432,413
2,179
-
-
-

0.0%
-
98 -
-
-

0.0%
-
43 -
-
-

0.0%
351
-
-
-
-

0.0%
4,296
4,438
4,700
4,700
1,800
-61.7%
-
2,059
-
-
-

0.0%
21,356
13,384
-
653
2,100
221.6%
2,506
6,549
5,000
5,000
3,500
-30.0%
1,930
1,285
2,700
2,700
2,200
-18.5%
2,828
11,650
7,600
7,600
7,600

0.0%
4,284
4,284
4,500
4,500
4,500

0.0%
23,987
21,344
31,500
26,525
16,200
-38.9%
49,278
43,916
71,400
56,532
-
-100.0%
3,764
346
-
-
-

0.0%
119

PROPOSED BUDGET
FISCAL YEAR 2025-26
6325 Postage
6345 Gasoline & Diesel Fuel
6350 Small Tools/Equipment
6355 Small Furniture & Fixture
6360 Uniforms
6362 Emergency Medical Supples
6365 Computer Software
6366 Web Based Service/Subcriptions
6399 Other Supplies
6401 Community Programs
6845 Office Equipment
6999 Other Expenditure

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware
6855 Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Community Services
Comm Svc/Recreation Svc
104071
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-2
Amende
FY25-26 Proposed
Change from
024-25 Amended
290
143
-
-
-

0.0%
464
-
-
-

0.0%
2,830
138
-
-
-

0.0%
729
732
-
-
200

0.0%
8,200
9,833
10,000
10,000
11,000

10.0%
500

0.0%
249
-
-
-
-

0.0%
174
1,075
-
-
-

0.0%
6,508
4,907
-
-
-

0.0%
24,468
32,951
-
5,000
50,700
914.0%
1,778
-
-
-
-

0.0%
249
-
-
-
-

0.0%
684,315
261,237
220,100
208,409
154,500
-25.9%
2,374
-
-
-
-

0.0%
3,549
-
-
-
-

0.0%
5,923
-
-
-
-

0.0%
1,973,129
1,602,222
1,451,000
1,400,959
1,454,400

3.8%
(1,618,691)
(1,037,162)
(921,000)
(900,459)
(1,083,400)

20.3%
120
628

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4340 Recreation Programs
4341 Excursions
4342 Special Events
4705 Donations & Contributions
Total Revenues

GRAND TOTAL RESOURCES

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5022 Alternative H&W Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5160 Emp Bnft/Insurance Premiums
5161 Health Insurance Premiums
5162 Dental Insurance Premiums
5164 Optical Insurance Premiums
5167 LTD Ins Premium
5169 STD Ins Premium
5175 Leave Buyback
5199 Other Employee Benefits
5500 Contra - Salaries

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6052 Common Area Expenses
6245 Meetings & Conferences
6299 Other Purchased Services
6301 Special Department Expenses
6315 Office Supplies
6355 Small Furniture & Fixture
6399 Other Supplies
6401 Community Programs
6845 Office Equipment
6364
6855

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
Computer Hardware
Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Community Services
Neighborhood Services
104072
FY24 25
A�le�ted
FY24 2
Amen�e
"" Illucipyll
Change fr.m
X24 25 Amensle�
500

0.0%
200

0.0%
-
-
-
750

0.0%
1,000
-
5,000
1,500
-70.0%
1,000
-
5,000
2,950
-41.0%
-
1,000
-
5,000
2,950
-41.0%
35,210
51,293
64,300
64,300
49,500
-23.0%
104,228
68,241
94,600
73,600
75,000

1.9%
8,775
3,719
10,000
3,500
2,500
-28.6%
250
-
1,300
250
200
-20.0%
4,632
5,434
8,700
-
-

0.0%
-
31 200
200
-
-100.0%
110
313
200
-
-

0.0%
55 88
100
100
100

0.0%
-
-
300
-
-

0.0%
2,156
1,789
1,000
1,000
400
-60.0%
2,647
2,116
-
-
-

0.0%
5,143
4,984
5,000
5,000
4,000
-20.0%
-
5 -
-
-

0.0%
-
3,233
-
8,700
8,700

0.0%
-
89 -
200
200

0.0%
-
(34)
-
-
-

0.0%
-
75 -
300
200
-33.3%
-
46 -
300
200
-33.3%
-
-
-
-
2,400

0.0%
-
(5)
100
100
100

0.0%
(33,489)
-
-
-
(21,000)

0.0%
129,716
141,420
186,100
157,550
122,500
-22.2%
-
54 -
-
-

0.0%
-
211
-
-
-

0.0%
532
-
2,000
2,000
4,300
115.0%
1,202
2,936
3,000
3,000
-
-100.0%
849
1,051
2,500
2,500
500
-80.0%
171
-
-
-
1,000

0.0%
24 -
-
-
-

0.0%
3,271
5,074
-
-
6,000

0.0%
485
-
-
-
-

0.0%
6,533
9,326
7,500
7,500
11,800

57.3%
622
-
-
-
-

0.0%
445
-
-
-
-

0.0%
1,067
-
-
-
-

0.0%
137,316
150,746
193,600
165,050
134,300
-18.6%
(137,316)
(149,746)
(193,600)
(160,050)
(131,350)
-17.9%
121
629

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4342 Special Events
4346 Festival Revenue
Total Revenues

GRAND TOTAL RESOURCES

SALARIES & BENEFITS
5005 Salaries/Part-Time

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services
6170 Equipment & Tool Rental
6230 Printing & Binding
6265 Entertainment Services
6299 Other Purchased Services
6301 Special Department Expenses
6401 Community Programs

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Community Services
Tamale Festival
104073
..11
II
FY24 25
ted
FY24 2
Amenle
FY25-26 Proposed
Change fr.m
X24 25 Amenlel
(915)
30,000
-
35,000

0.0%
45,000
30,000
-
-100.0%
(915)
75,000
30,000
35,000

16.7%
(915)
75,000
30,000
35,000

16.7%
7,600
-
-

0.0%
-
7,600
-
-

0.0%
13,669
11,500
12,300
15,000

22.0%
15,472
-
191
-
-100.0%
1,095
1,500
2,980
3,000

0.7%
250
4,000
4,000
5,000

25.0%
-
12,530
28,000
25,720
24,000
-6.7%
932
2,000
2,000
-
-100.0%
2,500

0.0%
43,948
47,000
47,191
49,500

4.9%
-
43,948
54,600
47,191
49,500

4.9%
-
(44,863)
20,400
(17,191)
(14,500)
-15.7%
122
630

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4340 Recreation Programs
Total Revenues

GRAND TOTAL RESOURCES

SALARIES & BENEFITS
5005 Salaries/Part-Time

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services
6230 Printing & Binding
6265 Entertainment Services
6299 Other Purchased Services
6301 Special Department Expenses
6401 Community Programs

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Community Services
Summer Programs
104074
1Y4-
Flan rorn
36,000
-
-

0.0%
-
36,000
-
-

0.0%
9,500
-
-

0.0%
-
9,500
-
-

0.0%
-
-
-
-
2,000

0.0%
900

0.0%
12,015
16,797
17,500
18,205
20,000

9.9%
6,800
9,500
8,500
8,500
18,000
111.8%
172
785
2,000
(3,705)
-
-100.0%
6,130
5,000
5,000
11,000
120.0%
18,987
33,212
33,000
28,000
51,900

85.4%
18,987
33,212
42,500
28,000
51,900

85.4%
(18,987)
(33,212)
(6,500)
(28,000)
(51,900)

85.4%
123

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4342 Special Events
Total Revenues

GRAND TOTAL RESOURCES

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services
6230 Printing & Binding
6265 Entertainment Services
6299 Other Purchased Services
6320 Books & Periodicals
6323 Photo Services & Supplies
6360 Uniforms
6401 Community Programs

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Community Services
Centennial
104075
FY22-23
Audited
FY23-24
Audited
FY24-25
I Adopted
FY24-2
Amend
Change from
024-25 Amended
33,424
26,085
-
29,610
70,000
136.4%
33,424
26,085
-
29,610
70,000
136.4%
33,424
26,085
-
29,610
70,000
136.4%
12,000

0.0%
7,500

0.0%
15,000

0.0%
7,500

0.0%
35,000

0.0%
8,500

0.0%
24,000

0.0%
1,614
824
-
-
15,500

0.0%
1,614
824
-
-
125,000

0.0%
31,810
25,261
-
29,610
(55,000)
-285.7%
124
632

PROPOSED BUDGET
FISCAL YEAR 2025-26
4346
Revenues
Festival Revenue
Total Revenues

GRAND TOTAL RESOURCES

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services
6165 Vehicle Rental
6230 Printing & Binding
6245 Meetings & Conferences
6265 Entertainment Services
6299 Other Purchased Services
6301 Special Department Expenses
6315 Office Supplies
6325 Postage
6401 Community Programs

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Community Services
Heritage Festival
104078
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-2
Amende
FY25-26 Proposed
.o Change from
024-25 Amended
31,057
38,035
40,000
40,000
40,000

0.0%
31,057
38,035
40,000
40,000
40,000

0.0%
272
-
-
-
-

0.0%
17,263
48 18,000
-
-

0.0%
254
1 -
-
-

0.0%
637
1 -
-
-

0.0%
14 5
-
-
-

0.0%
18,440
55 18,000
-
-

0.0%
18,714
24,231
29,000
29,000
15,000
-48.3%
2,200

0.0%
1,101
9,307
10,800
10,800
7,500
-30.6%
229
1,228
-
-
-

0.0%
12,000

0.0%
14,236
35,470
41,900
41,900
34,000
-18.9%
15,112
19,881
22,300
22,300
-
-100.0%
929
79 900
900
-
-100.0%
119
-
-
-

0.0%
5,646
5,533
-
-
18,000

0.0%
55,966
95,847
104,900
104,900
88,700
-15.4%
74,406
95,902
122,900
104,900
88,700
-15.4%
(43,349)
(57,867)
(82,900)
(64,900)
(48,700)
-25.0%
125
633

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4705 Donations & Contributions
Total Revenues

GRAND TOTAL RESOURCES

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5135 Medicare
5141 Employers' PARS/ARS
5500 Contra -Salaries

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6299 Other Purchased Services
6301 Special Department Expenses
6315 Office Supplies
6350 Small Tools/Equipment
6399 Other Supplies
6401 Community Programs

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6840 Machinery & Equipment

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Community Services
Senior Services
104079
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-2'
Amende
FY25-26 Proposed
.o Changefrom
024-25 Amended
150
-
-
1,000
500
-50.0%
150
-
-
1,000
500
-50.0%
150
-
-
1,000
500
-50.0%
6 4
-
-
-

0.0%
81,178
58,901
67,600
91,600
67,600
-26.2%
1,177
854
-
-
-

0.0%
3,045
2,209
-
-
-

0.0%
(31,864)

0.0%
85,405
61,969
67,600
91,600
35,736
-61.0%
900
2,200
2,200
2,500

13.6%
2,866
5,329
12,000
9,750
-
-100.0%
109
-
-
-
200

0.0%
105
-
-
-
-

0.0%
36 320
-
-
-

0.0%
8,773
10,916
-
-
45,100

0.0%
11,888
17,465
14,200
11,950
47,800
300.0%
-
-
-
250
-
-100.0%
-
-
-
250
-
-100.0%
97,293
79,433
81,800
103,800
83,536
-19.5%
(97,143)
(79,433)
(81,800)
(102,800)
(83,036)
-19.2%
126

PLACENTIA
Rich Heritage, Bright Future

DEVELOPMENT SERVICES

DEPARTMENT
0 General Fund Budget
FISCAL YEAR 2025-26
635

Development Services Department
Organizational Chart
Director of
Development
Services
Administrative
Assistant
Building Inspection
Manager
Building Inspector
Senior Building
Permit Technician
Building Permit
Technician
Planning
Planning Manager
Associate Planner
Planning Technician
GIS Technician
Code Enforcement
Code Enforcement
Supervisor
Code Enforcement
Officer (2)
128
636

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 al 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

DEVELOPMENT SERVICES
Code Enforcement Division
The Code Enforcement division's key objective is maintaining and preserving value and appearance in residential, commercial, and industrial properties throughout the City. The Placentia Municipal Code (PMC) contains development and property maintenance standards and staff draw upon the City Council adopted California or International Residential and Building Codes for further assistance to protect the livability of the City. Code Compliance efforts are focused on property maintenance practices and standards to avoid conditions which can be detrimental to the public health, safety, or general welfare. In extreme cases, Code Enforcement efforts result in neglected properties becoming more economically productive.

Economic Development
Department Staff assists
Administration with Economic
Development efforts, including
attendance at relevant Economic
Development events. Economic
Development assists with business
retention and attraction activities by
developing relationships with real
estate brokers, property owners and
business tenants. Staff actively
engage property owners and
potential business owners in order to
bring new businesses to the City of Placentia.

Accomplishments
✓ Rebranded Economic Development City Booth and Materials and attended SoCal ICSC show
✓ Continued Old Town Facade Improvement Program funded by CDBG ✓ Worked with Chamber and Old Town Merchants to examine other "new" events in Old Town, resulting in Old Town CFD establishment. BID in final analysis ✓ Completed new Chamber of Commerce Lease and MOU and successfully moved them into Old City Hall property
✓ Chick-Fil-A restaurant at Alta Vista/Rose is under construction ✓ Completed process for Baker Street affordable housing RFP ✓ Toll Brothers on Alta Vista has 100 homes under construction ✓ Adopted expanded Development Impact Fee schedule to specifically include PFLSD along with PD and Animal Control, and updated the TOP sewer impact fee along with other annual adjustments
✓ Utilizing new Outdoor Dining Program Permitting, facilitated three new Administrative Use Permits for businesses that requested outdoor dining post Covid, two of those Use Permit applicants received additional CDBG funding City secured 130

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

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4101 Business License Fees
4160 Building Permits
4161 Banner Permits
4162 Plumbing Permits
4163 Fire Plan Check/Permit
4164 Electrical Permits
4165 Building Plan Check
4166 Heat/Ventilation Air Cond
4168 Swimming Pool Permits
4169 Waived Banner Permit Fees
4198 City Projct Permits Contra -Rev
4305 Planning Division Fees
4308 Dedicated Inspector Fee
4315 Landscape Review Fees
4364 Sanitation Collect Fees
4380 Business Site Insp Fee
4411 Administrative Citations
4710 Reimbursements/Other Revenue
Total Revenues

GRAND TOTAL RESOURCES

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5147 ICMA Defined Contribution Plan
5159 Employee Medical Opt Out Plan
5160 Emp Bnft/Insurance Premiums
5161 Health Insurance Premiums
5162 Dental Insurance Premiums
5163 Life Insurance Premiums
5164 Optical Insurance Premiums
5167 LTD Ins Premium
5169 STD Ins Premium
5175 Leave Buyback
5199 Other Employee Benefits
5500 Contra - Salaries

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6005 Legal Services
6045 Building Inspection Services
6047 Landscape Review Expense
6050 Fire Plan Check Services
6099 Professional Services
6136 Software Maintenance
6230 Printing & Binding
6235 Travel
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6290 Dept. Contract Services
6301 Special Department Expenses
Development Services
Summary
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
Amende
% Change from
24-25 Amended
69 -
-
-
-

0.0%
764,782
802,260
815,000
815,000
839,450

3.0%
350
175
350
350
-
-100.0%
105,687
93,642
94,500
114,500
117,935

3.0%
63,031
-
-
-
-

0.0%
128,204
159,399
141,750
216,750
223,253

3.0%
-
-
-
-
100,000

0.0%
103,855
113,037
126,000
226,000
232,780

3.0%
40,742
50,500
55,000
55,000
56,650

3.0%
(13,046)
-
-
-
-

0.0%
-
(75,132)
-
-
-

0.0%
250,364
280,726
290,000
304,500
313,635

3.0%
-
-
-
-
140,000

0.0%
2,820
18,897
20,000
20,000
20,600

3.0%
25,632
15,043
25,000
25,000
35,000

40.0%
6,400
10,299
9,450
9,450
9,450

0.0%
121,103
156,358
125,000
140,000
144,200

3.0%
13,003
15,000
-
-
-

0.0%
1,612,996
1,640,203
1,702,050
1,926,550
2,232,953

15.9%
1,612,996
1,640,203
1,702,050
1,926,550
2,232,953

15.9%
823,243
919,462
1,106,100
1,106,100
1,181,200

6.8%
71,466
50,419
50,000
50,000
53,000

6.0%
1,497
1,715
500
500
1,000
100.0%
11,153
-
-
-
-

0.0%
6,013
4,000
10,300
5,250
6,100

16.2%
-
35,905
-
-
-

0.0%
107,841
75,614
147,400
-
-

0.0%
-
429
3,000
3,000
2,000
-33.3%
10,900
7,835
7,600
-
-

0.0%
2,018
2,121
2,200
2,200
2,700

22.7%
-
-
4,400
-
-

0.0%
-
-
4,200
-
-

0.0%
13,797
15,386
16,100
16,100
17,300

7.5%
7,127
8,519
8,700
8,700
8,700

0.0%
60,879
65,886
85,100
85,100
104,100

22.3%
-
3,523
-
-
-

0.0%
26,512
17,232
26,500
26,500
-
-100.0%
-
71 -
-
-

0.0%
-
33,427
-
147,400
138,800
-5.8%
3,232
-
7,600
13,400

76.3%
-
(115)
-
-
-

0.0%
(618)
-
-
-

0.0%
-
1,206
-
4,400
4,700

6.8%
-
738
-
4,200
3,000
-28.6%
11,175
27,481
28,600
28,600
30,600

7.0%
-
(71)
12,600
12,600
400
-96.8%
(36,326)
(35,888)
-
-
(35,888)

0.0%
1,117,294
1,237,509
1,513,300
1,508,250
1,531,112

1.5%
6,722
-
-
-

0.0%
-
-
-
-
100,000

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

0.0%
65,302
21,451
25,050
15,243
48,000
214.9%
7,454
-
-
-
-

0.0%
305
-
-
-
-

0.0%
1,485
10,305
-
-
-

0.0%
14,337
17,914
7,000
7,000
10,000

42.9%
464
1,329
1,300
1,800
1,900

5.6%
2,773
4,553
650
1,050
1,890

80.0%
454,181
488,076
213,000
379,808
240,200
-36.8%
-
91 -
-
-

0.0%
132

PROPOSED BUDGET Development Services
FISCAL YEAR 2025-26 Summary
6315 Office Supplies
6320 Books & Periodicals
6325 Postage
6350 Small Tools/Equipment
6355 Small Furniture & Fixture
6360 Uniforms
6361 Personal Protection Equipment
6363 Resident Vehicle Rebate Prog
6366 Web Based Service/Subcriptions
6421 Pass -Through Waived Permit Fee

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
FY22-23
Audited
FY23-24
Audited
FY24-2
Adopted
'mender
FY25-26 Proposed
% Change from
24-25 Amended
3,265
8,758
2,500
4,000
4,350

8.7%
1,558
-
600
600
1,600
166.7%
27 11
100
100
600
500.0%
168
-
200
200
-
-100.0%
64 -
-
200

0.0%
560
2,849
1,750
1,750
1,500
-14.3%
974
-
2,000
600
-
-100.0%
42,500
-
-
-
-

0.0%
320
-
-
-
-

0.0%
82 -
-
-
-

0.0%
648,038
584,624
269,150
427,150
424,240
-0.7%
12 -
-
-
-

0.0%
12 -
-
-
-

0.0%
1,765,344
1,822,133
1,782,450
1,935,400
1,955,352

1.0%
(152,348)
(181,930)
(80,400)
(8,850)
277,601
-3236.7%
133

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4169 Waived Banner Permit Fees
4305 Planning Division Fees
4315 Landscape Review Fees
4380 Business Site Insp Fee
4710 Reimbursements/Other Revenue
Total Revenues

GRAND TOTAL RESOURCES

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5159 Employee Medical Opt Out Plan
5160 Emp Bnft/Insurance Premiums
5161 Health Insurance Premiums
5162 Dental Insurance Premiums
5163 Life Insurance Premiums
5164 Optical Insurance Premiums
5167 LTD Ins Premium
5169 STD Ins Premium
5175 Leave Buyback
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6005 Legal Services
6047 Landscape Review Expense
6099 Professional Services
6235 Travel
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6301 Special Department Expenses
6315 Office Supplies
6325 Postage
6355 Small Furniture & Fixture
6360 Uniforms

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Development Services
Planning
102531
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-2
Amende
FY25-26 Proposed
.o Change from
024-25 Amended
(7,880)
-
-
-
-

0.0%
250,364
280,726
290,000
304,500
313,635

3.0%
2,820
18,897
20,000
20,000
20,600

3.0%
80 -
-
-
-

0.0%
13,000
15,000
-
-
-

0.0%
258,384
314,623
310,000
324,500
334,235

3.0%
258,384
314,623
310,000
324,500
334,235

3.0%
555,858
556,084
765,000
765,000
383,900
-49.8%
12,053
8,976
15,000
15,000
15,000

0.0%
642
370
500
500
500

0.0%
9,059
-
-
-
-

0.0%
4,250
3,500
6,000
2,500
2,300
-8.0%
-
28,858
-
-
-

0.0%
63,109
49,903
93,600
-
-

0.0%
-
176
1,900
1,900
800
-57.9%
6,597
5,458
4,500
-
-

0.0%
1,184
1,301
1,300
1,300
1,200
-7.7%
-
-
2,700
-
-

0.0%
-
-
2,700
-
-

0.0%
8,829
9,234
11,100
11,100
5,600
-49.5%
5,969
4,279
8,700
8,700
-
-100.0%
37,200
38,829
58,800
58,800
33,200
-43.5%
15,428
11,909
16,900
16,900
-
-100.0%
-
27 -
-
-

0.0%
-
15,666
-
93,600
67,600
-27.8%
-
1,406
-
4,500
6,200

37.8%
(115)
-
-
-

0.0%
(269)
-
-
-

0.0%
448
-
2,700
1,800
-33.3%
-
274
-
2,700
1,100
-59.3%
11,175
27,481
28,600
28,600
15,800
-44.8%
-
(27)
11,400
11,400
100
-99.1%
731,353
763,768
1,028,700
1,025,200
535,100
-47.8%
-
6,722
-
-
-

0.0%
2,820
13,270
15,000
15,000
14,000
-6.7%
58,445
26,083
24,950
15,143
20,000

32.1%
-
3,620
-
-
-

0.0%
3,893
8,541
5,000
5,000
-
-100.0%
-
595
500
500
500

0.0%
1,625
3,466
650
1,050
1,300

23.8%
-
(16)
-
-
-

0.0%
634
4,407
1,500
3,000
2,500
-16.7%
-
11 100
100
100

0.0%
-
64 -
-
200

0.0%
-
67 250
250
-
-100.0%
67,417
66,830
47,950
40,043
38,600
-3.6%
12 -
-
-
-

0.0%
12 -
-
-
-

0.0%
798,783
830,598
1,076,650
1,065,243
573,700
-46.1%
(540,399)
(515,974)
(766,650)
(740,743)
(239,465)
-67.7%
134

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4101 Business License Fees
4160 Building Permits
4161 Banner Permits
4162 Plumbing Permits
4163 Fire Plan Check/Permit
4164 Electrical Permits
4165 Building Plan Check
4166 Heat/Ventilation Air Cond
4168 Swimming Pool Permits
4169 Waived Banner Permit Fees
4198 City Projct Permits Contra -Rev
4308 Dedicated Inspector Fee
4364 Sanitation Collect Fees
4380 Business Site Insp Fee
4710 Reimbursements/Other Revenue
Total Revenues

GRAND TOTAL RESOURCES

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

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6045 Building Inspection Services
6050 Fire Plan Check Services
6136 Software Maintenance
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6290 Dept. Contract Services
6315 Office Supplies
6320 Books & Periodicals
6421 Pass -Through Waived Permit Fee

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Development Services
Building & Safety
102532
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-2
Amende
FY25-26 Proposed
O Change from
024-25 Amended
69 -
-
-
-

0.0%
764,782
802,260
815,000
815,000
839,450

3.0%
350
175
350
350
-
-100.0%
105,687
93,642
94,500
114,500
117,935

3.0%
63,031
-
-
-
-

0.0%
128,204
159,399
141,750
216,750
223,253

3.0%
-
-
-
-
100,000

0.0%
103,855
113,037
126,000
226,000
232,780

3.0%
40,742
50,500
55,000
55,000
56,650

3.0%
(5,166)
-
-
-
-

0.0%
-
(75,132)
-
-
-

0.0%
-
-
-
-
140,000

0.0%
25,632
15,043
25,000
25,000
35,000

40.0%
6,320
10,299
9,450
9,450
9,450

0.0%
3 -
-
-
-

0.0%
1,233,509
1,169,222
1,267,050
1,462,050
1,754,518

20.0%
1,233,509
1,169,222
1,267,050
1,462,050
1,754,518

20.0%
37,441
133,983
185,100
185,100
355,500

92.1%
-
390
-
-
500

0.0%
480
-
-
-
-

0.0%
500
250
2,800
750
1,800
140.0%
-
2,803
-
-
-

0.0%
9,222
8,993
31,200
-
-

0.0%
-
89 600
600
500
-16.7%
2,055
1,176
2,000
-
-

0.0%
368
341
500
500
600

20.0%
-
-
900
-
-

0.0%
-
-
800
-
-

0.0%
658
2,047
2,700
2,700
5,200

92.6%
2,786
10,176
14,300
14,300
35,600
149.0%
7,392
3,400
4,800
4,800
-
-100.0%
-
20 -
-
-

0.0%
-
7,581
-
31,200
31,200

0.0%
-
698
-
2,000
2,900

45.0%
(124)
-
-
-

0.0%
240
-
900
1,000

11.1%
147
-
800
600
-25.0%
(20)
200
200
100
-50.0%
60,902
172,192
245,900
243,850
435,500

78.6%
-
-
100,000

0.0%
49,464
9,230
-
-
-

0.0%
7,454
-
-
-
-

0.0%
430
-
-
-

0.0%
-
240
500
1,000
1,100

10.0%
35 887
-
-
340

0.0%
439,607
466,774
213,000
379,808
240,000
-36.8%
2,509
3,898
500
500
500

0.0%
1,558
-
600
600
1,600
166.7%
82 -
-
-
-

0.0%
500,708
481,459
214,600
381,908
343,540
-10.0%
561,610
653,651
460,500
625,758
779,040

24.5%
671,899
515,571
806,550
836,293
975,478

16.6%
135

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4411 Administrative Citations
Total Revenues

GRAND TOTAL RESOURCES

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5159 Employee Medical Opt Out Plan
5160 Emp Bnft/Insurance Premiums
5161 Health Insurance Premiums
5162 Dental Insurance Premiums
5164 Optical Insurance Premiums
5167 LTD Ins Premium
5169 STD Ins Premium
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services
6235 Travel
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6290 Dept. Contract Services
6301 Special Department Expenses
6315 Office Supplies
6350 Small Tools/Equipment
6360 Uniforms
6361 Personal Protection Equipment

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Development Services
Code Enforcement
102533
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-2
Amende
FY25-26 Proposed
'O Change from
024-25 Amended
121,103
156,358
125,000
140,000
144,200

3.0%
121,103
156,358
125,000
140,000
144,200

3.0%
75,934
138,162
156,000
156,000
164,100

5.2%
59,412
36,760
35,000
35,000
38,000

8.6%
855
1,031
-
-
-

0.0%
380
-
-
-
-

0.0%
250
250
1,500
500
500

0.0%
-
4,244
-
-
-

0.0%
22,529
16,717
22,600
-
-

0.0%
69 500
500
300
-40.0%
1,541
1,201
1,100
-
-

0.0%
276
362
400
400
400

0.0%
-
-
800
-
-

0.0%
-
-
700
-
-

0.0%
1,987
2,651
2,300
2,300
2,400

4.3%
1,158
1,296
-
-
-

0.0%
7,784
10,540
12,000
12,000
13,100

9.2%
-
1,923
4,800
4,800
-
-100.0%
-
12 -
-
-

0.0%
-
6,570
-
22,600
22,600

0.0%
449
-
1,100
1,600

45.5%
(108)
-
-
-

0.0%
192
-
800
700
-12.5%
117
-
700
500
-28.6%
(12)
1,000
1,000
100
-90.0%
172,107
222,426
238,700
237,700
244,300

2.8%
-
-
100
100
28,000
27900.0%
-
30 -
-
-

0.0%
-
25 2,000
2,000
-
-100.0%
464
494
300
300
300

0.0%
200
200
-
-
250

0.0%
14,574
21,302
-
-
200

0.0%
108
-
-
-

0.0%
122
453
500
500
250
-50.0%
168
-
200
200
-
-100.0%
560
2,782
1,500
1,500
1,500

0.0%
974
-
2,000
600
-
-100.0%
17,063
25,394
6,600
5,200
30,500
486.5%
189,169
247,820
245,300
242,900
274,800

13.1%
(68,066)
(91,462)
(120,300)
(102,900)
(130,600)

26.9%
136

PROPOSED BUDGET
FISCAL YEAR 2025-26

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5105 Health Insurance Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5135 Medicare
5145 Employer CaIPERS Retire NC
5159 Employee Medical Opt Out Plan
5500 Contra - Salaries

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services
6230 Printing & Binding
6235 Travel
6245 Meetings & Conferences
6255 Dues & Memberships
6315 Office Supplies
6325 Postage
6363 Resident Vehicle Rebate Prog
6366 Web Based Service/Subcriptions

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Development Services
Economic Development
102534
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-2'
Amende
FY25-26 Proposed
Change from
024-25 Amended
154,009
-
-
-
-

0.0%
1,233
-
-
-
-

0.0%
1,013
-
-
-
-

0.0%
12,980
-
-
-
-

0.0%
707
-
-
-
-

0.0%
190
-
-
-
-

0.0%
2,322
-
-
-
-

0.0%
13,110
-
-
-
-

0.0%
3,692
-
-
-
-

0.0%
(36,326)
(35,888)
-
-
(35,888)

0.0%
152,932
(35,888)
-
-
(35,888)

0.0%
6,858
(4,631)
-
-
-

0.0%
305
-
-
-
-

0.0%
1,485
3,034
-
-
-

0.0%
6,550
376
-
-
-

0.0%
913
-
-
-
-

0.0%
-
-
-
-
1,100

0.0%
27 -
-
-
500

0.0%
42,500
-
-
-
-

0.0%
320
-
-
-
-

0.0%
58,957
(1,221)
-
-
1,600

0.0%
211,888
(37,109)
-
-
(34,288)

0.0%
(211,888)
37,109
-
-
34,288

0.0%
137

138
646

Finance Department
Organizational Chart
Accounting
Technician
Accounting
Finance Manager
Senior Accountant
Senior Accounting
Technician
Accounting
Technician (3)
Director of
Finance
Budget & Finance
Senior Financial
Analyst
139
647

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.

GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
City of Placentia
California
July OL, 2024
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

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. 649
141

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4999 Other Financing Sources
Total Revenues

GRAND TOTAL RESOURCES

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6010 Accounting & Auditing Service
6025 Third Party Administration
6041 Bank Over/Short
6043 Payroll Penalty
6044 Credit Card Write-offs
6099 Professional Services
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6296 Admin Service Fee
6301 Special Department Expenses
6315 Office Supplies
6320 Books & Periodicals
6325 Postage
6360 Uniforms
6365 Computer Software
6366 Web Based Service/Subcriptions
6908 Subscription Principal (GASB)
6919 Subscription Interest (GASB)

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware
6367 Laptops/Tablets

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Finance
Finance Administration
102020
FY22-23
Audited
FY23-24
Audited
FY2,-25
.•.t-•
Am -n.-
FY25-26 Proposed
•FY2,-2' •• Ch-n--fr.m
I2,-25Am-n.-.
129,849
140,198
-
-
-

0.0%
129,849
140,198
-
-
-

0.0%
681,799
778,687
856,900
856,900
879,600

2.6%
2,503
2,255
-
-
-

0.0%
4,457
-
-
-
-

0.0%
3,126
5,140
7,100
8,250
6,800
-17.6%
-
32,228
-
-
-

0.0%
124,786
101,233
126,900
-
-

0.0%
-
337
2,200
2,200
1,400
-36.4%
9,038
6,450
3,400
-
-

0.0%
1,949
2,008
1,700
1,700
1,900

11.8%
-
-
3,300
-
-

0.0%
-
-
3,200
-
-

0.0%
10,257
12,045
12,500
12,500
12,300
-1.6%
-
11,217
7,900
7,900
7,700
-2.5%
48,015
56,061
65,900
65,900
74,600

13.2%
-
4,047
-
-
-

0.0%
15,255
3,685
9,000
9,000
-
-100.0%
-
52 -
-
-

0.0%
-
34,295
-
126,900
149,400

17.7%
2,295
-
3,400
9,600
182.4%
(138)
-
-
-

0.0%
(492)
-
-
-

0.0%
-
913
-
3,300
3,400

3.0%
-
559
-
3,200
2,100
-34.4%
2,595
2,021
25,100
25,100
32,400

29.1%
-
(52)
10,700
10,700
300
-97.2%
903,779
1,054,846
1,135,800
1,136,950
1,181,500

3.9%
69,094
81,542
75,000
75,000
93,700

24.9%
12,636
15,768
12,000
12,000
12,000

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

0.0%
2,864
-
-
-
-

0.0%
-
(1,020)
-
-
-

0.0%
154,067
139,837
100,000
115,000
115,000

0.0%
12,998
3,186
2,000
2,000
2,000

0.0%
1,728
2,168
750
750
1,000

33.3%
1,070
2,145
1,000
1,000
2,400
140.0%
68,970
96 -
-
-

0.0%
946
684
-
-
-

0.0%
1,808
1,383
4,000
4,000
2,000
-50.0%
-
50 -
-
-

0.0%
198
-
-
-
-

0.0%
181
-
-
-
-

0.0%
250
-
-
-
-

0.0%
(31,150)
17,250
40,000
85,400
85,400

0.0%
25,650
34,954
-
-
-

0.0%
-
2,465
-
-
-

0.0%
324,310
299,823
234,750
295,150
313,500

6.2%
107
84 -
-
-

0.0%
135,349
142,198
-
-
-

0.0%
135,456
142,283
-
-
-

0.0%
1,363,545
1,496,952
1,370,550
1,432,100
1,495,000

4.4%
(1,233,697)
(1,356,754)
(1,370,550)
(1,432,100)
(1,495,000)

4.4%
142

PLACENTIA
Rich Heritage, Bright Future

FIRE AND LIFE SAFETY
0 General Fund Budget
FISCAL YEAR 2025-26
651
143

FIRE & LIFE SAFETY
grant opportunities to offset
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 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 forma 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

FIRE & LIFE SAFETY
Accomplishments
The division oversees the review of development and
new construction projects, the state mandated annual
and routine fire inspection program, special events,
provides logistical support to major emergencies, and
serves as a liaison to city committees.

Additionally, code management and policy
development are performed by the division. The goal
of the Community Risk Reduction Division is to reduce
the likelihood of life and fire hazards through public
outreach and enforcement.
✓ Received FEMA grant funding for the first time
✓ Successfully deployed personnel for single resource assignments for fires across California
✓ Hosted first ever Open House at both stations for Fire Prevention Week ✓ Conducted live burn, Emergency Vehicle Operations, and Threat Liaison Officer training for operational personnel
✓ Personnel were recognized by the Orange County Business Council First Responder Recognition for a life-saving action by crews
✓ Hired new/promoted personnel: Fire Prevention Specialist and Administrative Assistant
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

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4163 Fire Plan Check/Permit
4167 Inspections/Operating Permit
4705 Donations & Contributions
4710 Reimbursements/Other Revenue
4742 Reimbursement - Strike Team
Total Revenues

GRAND TOTAL RESOURCES

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5147 ICMA Defined Contribution Plan
5159 Employee Medical Opt Out Plan
5160 Emp Bnft/Insurance Premiums
5161 Health Insurance Premiums
5162 Dental Insurance Premiums
5163 Life Insurance Premiums
5164 Optical Insurance Premiums
5167 LTD Ins Premium
5169 STD Ins Premium
5175 Leave Buyback
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6044 Credit Card Write-offs
6051 Toll Roads Expense
6052 Common Area Expenses
6053 City Events
6099 Professional Services
6130 Repair & Maint/Facilities
6134 Vehicle Repair & Maintenance
6135 Repair/Maint Off Furn & Eqp
6136 Software Maintenance
6137 Repair Maint/Equipment
6170 Equipment & Tool Rental
6225 Advertising/Promotional
6230 Printing & Binding
6235 Travel
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6290 Dept. Contract Services
6295 City Admin Services
6301 Special Department Expenses
6305 Traffic Control Devices
6315 Office Supplies
6320 Books & Periodicals
6325 Postage
6350 Small Tools/Equipment
6355 Small Furniture & Fixture
6360 Uniforms
Fire & Life Safety
Summary
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
Amende
% Chan:-
24-25 Amended
18,577
49,601
60,000
80,000
82,400

3.00%
17,177
43,320
100,000
100,000
145,000

45.00%
-
9,091
-
-
-

0.00%
-
11,359
-
-
-

0.00%
12,837
18,953
-
216,418
-
-100.00%
48,591
132,325
160,000
396,418
227,400
-42.64%
48,591
132,325
160,000
396,418
227,400
-42.64%
2,159,813
2,901,660
3,198,200
3,198,200
3,437,700

7.49%
15,225
15,215
30,000
10,000
50,200
402.00%
438,183
386,977
275,800
512,218
275,400
-46.23%
54,840
-
-
-
-

0.00%
10,250
10,500
22,100
12,250
15,300

24.90%
91,148
97,314
-
-
-

0.00%
377,097
298,098
506,100
-
-

0.00%
-
1,008
9,000
9,000
5,600
-37.78%
24,416
20,559
12,500
-
-

0.00%
4,584
5,653
6,200
6,200
6,300

1.61%
-
-
12,200
-
-

0.00%
-
-
11,200
-
-

0.00%
40,362
49,948
46,500
46,500
50,000

7.53%
394
89,564
-
-
-

0.00%
10,635
14,980
20,900
20,900
327,100
1465.07%
197,886
170,856
297,300
297,300
-
-100.00%
9,969
11,077
9,600
9,600
-
-100.00%
-
197
-
-
-

0.00%
139,060
-
506,100
502,400
-0.73%
-
8,845
-
12,500
33,400
167.20%
(108)
-
-
-

0.00%
-
(1,623)
-
-
-

0.00%
3,449
-
12,200
13,200

8.20%
2,111
-
11,200
8,100
-27.68%
15,015
36,100
36,100
20,200
-44.04%
(197)
3,200
3,200
800
-75.00%
3,434,803
4,240,159
4,496,900
4,703,468
4,745,700

0.90%
356
-
-
-

0.00%
-
8 -
-
-

0.00%
-
-
-
3,000

0.00%
-
626
-
-
400

0.00%
5,240
5,308
52,000
52,000
7,000
-86.54%
1,735
6,079
25,000
13,000
8,000
-38.46%
52,244
129,557
100,000
152,500
100,500
-34.10%
331
192
-
-
-

0.00%
50,585
(19,674)
137,000
137,000
-
-100.00%
31,068
37,616
20,000
20,000
30,000

50.00%
1,783
108
3,000
3,000
1,500
-50.00%
947
2,115
-
-
5,000

0.00%
1,521
2,325
1,000
1,000
600
-40.00%
3,313
8,893
-
-
1,500

0.00%
19,256
14,882
2,000
2,000
8,000
300.00%
21,817
40,482
175,000
175,000
176,500

0.86%
898
1,258
1,600
1,600
1,700

6.25%
206,792
64,966
75,000
75,000
140,000

86.67%
-
7,700
-
-
-

0.00%
116,731
67,282
72,500
73,000
41,750
-42.81%
-
126
-
-
-

0.00%
5,543
5,630
2,300
2,300
2,500

8.70%
-
-
-
-
700

0.00%
1,152
24 250
250
150
-40.00%
4,573
4,838
3,500
3,500
3,500

0.00%
107
522
-
-
-

0.00%
25,890
29,677
27,500
30,500
35,300

15.74%
147
655

PROPOSED BUDGET
FISCAL YEAR 2025-26
6361 Personal Protection Equipment
6362 Emergency Medical Supples
6365 Computer Software
6366 Web Based Service/Subcriptions
6399 Other Supplies
6401 Community Programs
6405 Contributions/Donations
6425 County Disbursements
6845 Office Equipment
6908 Subscription Principal (GASB)
6919 Subscription Interest (GASB)

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware
6840 Machinery & Equipment
6855 Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Fire & Life Safety
Summary
FY22-23
Audited
FY23-24
Audited
FY24-2
Ado.ted
-
mend-
FY25-26 Proposed
% Chan.
24-25 Amended
51,026
68,420
20,800
32,800
20,250
-38.26%
22,709
7,486
10,000
9,000
9,000

0.00%
1,701
1,500
-
-
-

0.00%
55 11,134
5,000
5,000
60,000
1100.00%
8,075
9,532
3,000
1,000
-
-100.00%
6,554
473
-
-
-

0.00%
3,097
7,500
-
-
-

0.00%
-
21 -
-
-

0.00%
223
-
-
-
-

0.00%
88,419
77,735
-
-
-

0.00%
6,914
8,385
-
-
-

0.00%
740,299
603,082
736,450
789,450
656,850
-16.80%
32 -
-
-
-

0.00%
1,413
-
-
-
-

0.00%
3,940
813
-
-
-

0.00%
5,385
813
-
-
-

0.00%
4,180,487
4,844,055
5,233,350
5,492,918
5,402,550
-1.65%
(4,131,896)
(4,711,730)
(5,073,350)
(5,096,500)
(5,175,150)

1.54%
148
656

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4705 Donations & Contributions
Total Revenues

GRAND TOTAL RESOURCES

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

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6051 Toll Roads Expense
6053 City Events
6130 Repair & Maint/Facilities
6225 Advertising/Promotional
6230 Printing & Binding
6235 Travel
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6301 Special Department Expenses
6305 Traffic Control Devices
6315 Office Supplies
6320 Books & Periodicals
6325 Postage
6350 Small Tools/Equipment
6360 Uniforms
6366 Web Based Service/Subcriptions
6399 Other Supplies
6401 Community Programs
6405 Contributions/Donations

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Fire & Life Safety
Fire Administration
103065
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-2
Amende
FY25-26 Proposed
.o Change from
024-25 Amended
9,091
-
-
-

0.0%
9,091
-
-
-

0.0%
355,937
474,780
493,000
493,000
522,600

6.0%
88 -
-
-
-

0.0%
9,491
-
-
-
-

0.0%
2,500
2,250
3,800
2,750
2,300
-16.4%
-
19,744
-
-
-

0.0%
35,507
31,983
45,100
-
-

0.0%
-
129
1,100
1,100
800
-27.3%
3,222
2,714
1,200
-
-

0.0%
470
673
700
700
700

0.0%
-
-
1,400
-
-

0.0%
-
-
1,600
-
-

0.0%
5,416
7,515
7,200
7,200
7,600

5.6%
-
11,166
-
-
-

0.0%
10,577
11,328
12,400
12,400
50,700
308.9%
21,001
27,114
37,800
37,800
-
-100.0%
4,984
3,400
4,800
4,800
-
-100.0%
-
20 -
-
-

0.0%
-
13,139
-
45,100
53,800

19.3%
-
1,056
-
1,200
3,700
208.3%
-
(188)
-
-
-

0.0%
562
-
1,400
2,000

42.9%
344
-
1,600
1,200
-25.0%
12,338
13,400
13,400
20,200

50.7%
(20)
2,000
2,000
100
-95.0%
449,192
620,046
625,500
624,450
665,700

6.6%
-
8 -
-
-

0.0%
-
71 -
-
-

0.0%
25 52
-
-
-

0.0%
947
125
-
-
-

0.0%
1,521
1,256
200
200
300

50.0%
2,636
6,364
-
-
-

0.0%
17,477
8,180
2,000
2,000
4,000
100.0%
2,482
1,370
-
-
1,000

0.0%
781
227
1,000
1,000
1,500

50.0%
11,059
10,192
12,000
15,000
1,250
-91.7%
-
126
-
-
-

0.0%
3,278
3,406
800
800
1,000

25.0%
-
-
-
-
200

0.0%
1,152
-
250
250
150
-40.0%
361
-
-
-
-

0.0%
7,984
2,700
-
-
3,000

0.0%
55 55
5,000
5,000
-
-100.0%
747
230
-
-
-

0.0%
122
473
-
-
-

0.0%
3,097
7,500
-
-
-

0.0%
53,724
42,334
21,250
24,250
12,400
-48.9%
502,916
662,379
646,750
648,700
678,100

4.5%
(502,916)
(653,288)
(646,750)
(648,700)
(678,100)

4.5%
149

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4163 Fire Plan Check/Permit
4167 Inspections/Operating Permit
4710 Reimbursements/Other Revenue
4742 Reimbursement - Strike Team
Total Revenues

GRAND TOTAL RESOURCES

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5147 ICMA Defined Contribution Plan
5159 Employee Medical Opt Out Plan
5160 Emp Bnft/Insurance Premiums
5161 Health Insurance Premiums
5162 Dental Insurance Premiums
5163 Life Insurance Premiums
5164 Optical Insurance Premiums
5167 LTD Ins Premium
Fire & Life Safety
Fire Operations
103066
FY22-23
Audited
FY23-24
Audited
FY2-25
•••t-•
FY2-2'
Am -n.-
FY25-26 Proposed
•• Ch•n•-fr•m
•2, _25Am-n•-•
3,431
-
-
-
-

0.0%
12,880
-
-
-
-

0.0%
11,359
-
-
-

0.0%
12,837
18,953
-
216,418
-
-100.0%
29,148
30,312
-
216,418
-
-100.0%
29,148
30,312
-
216,418
-
-100.0%
1,800,676
2,212,794
2,384,800
2,384,800
2,672,400

12.1%
15,225
14,883
30,000
10,000
5,200
-48.0%
438,095
386,645
275,000
511,918
275,000
-46.3%
45,349
-
-
-
-

0.0%
7,750
7,750
14,300
8,000
10,500

31.3%
91,148
69,317
-
-
-

0.0%
341,590
243,963
421,100
-
-

0.0%
-
783
6,900
6,900
4,400
-36.2%
21,194
15,428
10,200
-
-

0.0%
4,114
4,536
4,900
4,900
5,200

6.1%
-
-
9,500
-
-

0.0%
-
-
8,300
-
-

0.0%
34,896
39,159
34,600
34,600
38,800

12.1%
394
73,649
-
-
-

0.0%
-
-
-
-
253,300

0.0%
176,658
132,806
238,500
238,500
-
-100.0%
4,985
5,877
-
-
-

0.0%
-
161
-
-
-

0.0%
-
116,825
-
421,100
426,000

1.2%
-
7,156
-
10,200
27,600
170.6%
-
(108)
-
-
-

0.0%
-
(1,326)
-
-
-

0.0%
-
2,629
-
9,500
10,100

6.3%
150
658

PROPOSED BUDGET
FISCAL YEAR 2025-26
5169 STD Ins Premium
5175 Leave Buyback
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6044 Credit Card Write-offs
6052 Common Area Expenses
6053 City Events
6099 Professional Services
6130 Repair & Maint/Facilities
6134 Vehicle Repair & Maintenance
6135 Repair/Maint Off Furn & Eqp
6136 Software Maintenance
6137 Repair Maint/Equipment
6170 Equipment & Tool Rental
6225 Advertising/Promotional
6235 Travel
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6290 Dept. Contract Services
6295 City Admin Services
6301 Special Department Expenses
6315 Office Supplies
6320 Books & Periodicals
6325 Postage
6350 Small Tools/Equipment
6355 Small Furniture & Fixture
6360 Uniforms
6361 Personal Protection Equipment
6362 Emergency Medical Supples
6365 Computer Software
6366 Web Based Service/Subcriptions
6399 Other Supplies
6401 Community Programs
6425 County Disbursements
6845 Office Equipment
6908 Subscription Principal (GASB)
6919 Subscription Interest (GASB)

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware
6840 Machinery & Equipment
6855 Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Fire & Life Safety
Fire Operations
103066
FY22-23
Audited
FY23-24
Audited
FY2,-25
.•.t-•
Am -n.-
FY25-26 Proposed
•FY2,-2' •• Ch-n--fr.m
I2,-25Am-n.-.
-
1,610
-
8,300
6,200
-25.3%
2,677
22,700
22,700
-
-100.0%
(161)
1,000
1,000
600
-40.0%
2,982,075
3,337,053
3,461,800
3,672,418
3,735,300

1.7%
356
-
-
-

0.0%
-
-
-
3,000

0.0%
-
555
-
-
400

0.0%
5,240
5,308
52,000
52,000
7,000
-86.5%
1,710
6,027
25,000
13,000
8,000
-38.5%
52,244
129,557
100,000
152,500
100,000
-34.4%
331
192
-
-
-

0.0%
50,585
(19,674)
137,000
137,000
-
-100.0%
31,068
37,616
20,000
20,000
30,000

50.0%
1,783
108
3,000
3,000
1,500
-50.0%
-
1,990
-
-
-

0.0%
677
2,529
-
-
1,500

0.0%
1,779
6,052
-
-
2,000

0.0%
19,336
39,112
175,000
175,000
175,000

0.0%
117
721
-
-
-

0.0%
206,792
64,146
-
-
65,000

0.0%
-
7,700
-
-
-

0.0%
105,671
56,753
60,000
57,500
40,000
-30.4%
2,264
1,979
1,000
1,000
1,000

0.0%
-
-
-
-
500

0.0%
-
24 -
-
-

0.0%
4,212
4,376
3,000
3,000
3,000

0.0%
107
522
-
-
-

0.0%
17,906
24,373
25,000
28,000
30,000

7.1%
51,026
68,420
20,000
32,000
20,000
-37.5%
22,709
7,486
10,000
9,000
9,000

0.0%
1,701
1,500
-
-
-

0.0%
-
8,000
-
-
60,000

0.0%
7,328
9,302
-
-
-

0.0%
6,432
-
-
-
-

0.0%
-
21 -
-
-

0.0%
223
-
-
-
-

0.0%
88,419
77,735
-
-
-

0.0%
6,914
8,385
-
-
-

0.0%
686,575
551,172
631,000
683,000
556,900
-18.5%
32 -
-
-
-

0.0%
1,413
-
-
-
-

0.0%
3,940
813
-
-
-

0.0%
5,385
813
-
-
-

0.0%
3,674,034
3,889,038
4,092,800
4,355,418
4,292,200
-1.5%
(3,644,886)
(3,858,726)
(4,092,800)
(4,139,000)
(4,292,200)

3.7%
151

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4163 Fire Plan Check/Permit
4167 Inspections/Operating Permit
Total Revenues

GRAND TOTAL RESOURCES

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5147 ICMA Defined Contribution Plan
5159 Employee Medical Opt Out Plan
5160 Emp Bnft/Insurance Premiums
5161 Health Insurance Premiums
5162 Dental Insurance Premiums
5164 Optical Insurance Premiums
5167 LTD Ins Premium
5169 STD Ins Premium
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6134 Vehicle Repair & Maintenance
6225 Advertising/Promotional
6230 Printing & Binding
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6290 Dept. Contract Services
6301 Special Department Expenses
6315 Office Supplies
6350 Small Tools/Equipment
6360 Uniforms
6361 Personal Protection Equipment
6366 Web Based Service/Subcriptions
6399 Other Supplies

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Fire & Life Safety
Community Risk Reduction
103067
FY22-23
Audited
FY23-24
Audited
FY2,-25
.•.t-•
Am -n.-
FY25-26 Proposed
•FY2,-2' •• Ch-n--fr.m
I2,-25Am-n.-.
15,146
49,601
60,000
80,000
82,400

3.0%
4,297
43,320
100,000
100,000
145,000

45.0%
19,443
92,921
160,000
180,000
227,400

26.3%
19,443
92,921
160,000
180,000
227,400

26.3%
3,200
214,087
320,400
320,400
242,700
-24.3%
-
331
-
-
45,000

0.0%
-
331
800
300
400

33.3%
500
4,000
1,500
2,500

66.7%
8,253
-
-
-

0.0%
22,152
39,900
-
-

0.0%
96 1,000
1,000
400
-60.0%
2,417
1,100
-
-

0.0%
445
600
600
400
-33.3%
-
1,300
-
-

0.0%
-
1,300
-
-

0.0%
50 3,273
4,700
4,700
3,600
-23.4%
-
4,749
-
-
-

0.0%
59 3,652
8,500
8,500
23,100
171.8%
228
10,936
21,000
21,000
-
-100.0%
-
1,800
4,800
4,800
-
-100.0%
15 -
-
-

0.0%
9,097
-
39,900
22,600
-43.4%
634
-
1,100
2,100

90.9%
(108)
-
-
-

0.0%
258
-
1,300
1,100
-15.4%
158
-
1,300
700
-46.2%
(15)
200
200
100
-50.0%
3,537
283,061
409,600
406,600
344,700
-15.2%
-
500

0.0%
-
-
-
5,000

0.0%
1,069
800
800
300
-62.5%
650
-
-
2,000

0.0%
-
-
-
500

0.0%
310
600
600
200
-66.7%
-
820
75,000
75,000
75,000

0.0%
337
500
500
500

0.0%
245
500
500
500

0.0%
463
500
500
500

0.0%
2,604
2,500
2,500
2,300
-8.0%
-
800
800
250
-68.8%
3,080
-
-
-

0.0%
-
3,000
1,000
-
-100.0%
9,577
84,200
82,200
87,550

6.5%
3,537
292,637
493,800
488,800
432,250
-11.6%
15,906
(199,716)
(333,800)
(308,800)
(204,850)
-33.7%
152

PLACENTIA
Rich Heritage, Bright Future

GENERAL GOVERNMENT
0 General Fund Budget
FISCAL YEAR 2025-26
661
153

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4710 Reimbursements/Other Revenue
Total Revenues

GRAND TOTAL RESOURCES

SALARIES & BENEFITS
5020 Leave Accrual Payout
5023 Signing Bonus Payout
5095 Salary Savings
5110 Life Ins Allocation
5144 Employer CaIPERS UAL
5150 Tuition Reimbursement
5163 Life Insurance Premiums
5169 STD Ins Premium

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6052 Common Area Expenses
6053 City Events
6054 Recruitment Exp
6099 Professional Services
6125 Sidewalk Replacement
6135 Repair/Maint Off Furn & Eqp
6137 Repair Maint/Equipment
6175 Office Equipment Rental
6215 Telephone/Internet
6225 Advertising/Promotional
6230 Printing & Binding
6235 Travel
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6257 Licenses & Permits
6295 City Admin Services
6296 Admin Service Fee
6301 Special Department Expenses
6315 Office Supplies
6325 Postage
6330 Electricity
6335 Water
6340 Natural Gas
6345 Gasoline & Diesel Fuel
6360 Uniforms
6366 Web Based Service/Subcriptions
6399 Other Supplies
6401 Community Programs
6410 Property Taxes
6907 Lease Principal (GASB)
6917 Lease Interest (GASB)
6999 Other Expenditure

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6855 Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
General Government
General Government
109595
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-2
Amend
Change from
024-25 Amended
1,833
-
-100.0%
1,833
-
-100.0%
-
-
1,833
-
-100.0%
110,000
420,500
46,000
-89.1%
-
-
500,000

0.0%
-
-
(610,000)
(755,500)
(685,900)
-9.2%
12,888
16,025
-
-
-

0.0%
107,475
-
-
-
-

0.0%
25,087
9,709
20,000
20,000
20,000

0.0%
49,985
51,739
-
-
-

0.0%
113,968
128,163
-
-
-

0.0%
309,403
205,636
(480,000)
(315,000)
(119,900)
-61.9%
-
85,672
40,000
40,000
30,636
-23.4%
-
4,769
15,000
15,000
15,000

0.0%
-
169
-
-
-

0.0%
1,208
1,837
-
-
-

0.0%
300
-
-
-
-

0.0%
316
-
-
-
-

0.0%
24,171
(4,454)
10,000
10,000
-
-100.0%
80,284
44,126
92,000
126,000
130,000

3.2%
344,775
344,497
300,000
300,000
240,000
-20.0%
-
26 -
-
-

0.0%
1,036
646
2,200
2,200
2,200

0.0%
2,741
-
-
-
-

0.0%
8,015
8,628
-
-
-

0.0%
113
143
-
-
-

0.0%
315
1,413
-
-
-

0.0%
-
9 -
-
-

0.0%
3,274,965
3,346,462
3,252,900
3,340,900
4,409,700

32.0%
-
71,447
70,000
70,000
70,000

0.0%
115,061
29,187
-
-
-

0.0%
14,411
14,413
15,000
15,000
12,000
-20.0%
25,684
46,246
41,800
41,800
35,000
-16.3%
703,355
846,455
800,000
900,000
863,000
-4.1%
383,010
490,667
437,800
637,800
550,000
-13.8%
15,542
13,813
15,000
15,000
15,000

0.0%
-
186
-
-
-

0.0%
1,269
296
-
-
-

0.0%
-
355
-
-
-

0.0%
1,493
15,502
-
-
-

0.0%
6,193
280
-
-
-

0.0%
7,102
2,257
10,000
10,000
2,500
-75.0%
4,443
55,021
-
-
-

0.0%
5 7,581
-
-
-

0.0%
139,562
75,095
90,000
51,000
45,000
-11.8%
5,155,370
5,502,742
5,191,700
5,574,700
6,420,036

15.2%
5,135
-
-
-
-

0.0%
5,135
-
-
-
-

0.0%
5,469,907
5,708,378
4,711,700
5,259,700
6,300,136

19.8%
(5,469,907)
(5,708,378)
(4,711,700)
(5,257,867)
(6,300,136)

19.8%
154
662

PLACENTIA
Rich Heritage, Bright Future

GENERAL FUND

DEBT SERVICE
0 General Fund Budget
FISCAL YEAR 2025-26
663
155

PROPOSED BUDGET
FISCAL YEAR 2025-26

MATERIALS, SUPPLIES & SERVICES
6030 Trustee Fees
6905 Principal/Bonds/COP's/Leases
6906 CaIPERS-Fire Term. Principal
6915 Interest/Bonds/COP's/Leases
6916 CaIPERS-Fire Term Interest
6935 Lease Expenditure
6936 Lease Revenue Bond Exp

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
GF Debt Service
General Fund/Debt Service
105525
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-2'
Amende
FY25-26 Proposed
.o Change from
024-25 Amended
1,300
-
-
-
-

0.0%
1,138,995
1,135,025
L266,976
1,266,976
1,446, 600

14.2%
362,791
369,929
344,900
344,900
-
-100.0%
179,591
155,439
185,886
185,886
563,900
203.4%
17,177
10,039
3,400
3,400
-
-100.0%
3,505,634
-
-
-
-

0.0%
4,083,700
4,657,704
4,657,704
4,290,600
-7.9%
5,205,487
5,754,131
6,458,866
6,458,866
6,301,100
-2.4%
5,205,487
5,754,131
6,458,866
6,458,866
6,301,100
-2.4%
(5,205,487)
(5,754,131)
(6,458,866)
(6,458,866)
(6,301,100)
-2.4%
156

157
665

Human Resources
Organizational Chart
Human Resources
Clerk
Senior Human
Resources Analyst
Director of
Human
Resources
Human Resources
Analyst
Senior Human
Resources Technician
158
666

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
667

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4710 Reimbursements/Other Revenue
Total Revenues

GRAND TOTAL RESOURCES

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5010 Salaries/Temporary Employees
5015 Overtime
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5099 Other Salaries & Wages
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5147 ICMA Defined Contribution Plan
5160 Emp Bnft/Insurance Premiums
5161 Health Insurance Premiums
5162 Dental Insurance Premiums
5164 Optical Insurance Premiums
5167 LTD Ins Premium
5169 STD Ins Premium
5175 Leave Buyback
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6001 Management Consulting Servics
6044 Credit Card Write-offs
6052 Common Area Expenses
6053 City Events
6054 Recruitment Exp
6099 Professional Services
6225 Advertising/Promotional
6235 Travel
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6295 City Admin Services
6301 Special Department Expenses
6315 Office Supplies
6320 Books & Periodicals
6325 Postage
6355 Small Furniture & Fixture
6366 Web Based Service/Subcriptions
6399 Other Supplies
6845 Office Equipment
6364
6855

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
Computer Hardware
Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Human Resources
Human Resources
101512
FY24 25
A�I.Pted
FY24 2
Amen�e
"" ,,,,,,„,,,
Change fr.m
X24 25 Amen�le�
2,481
-
-
-

0.0%
2,481
-
-
-

0.0%
610,676
719,900
489,100
489,100
518,200

5.9%
-
31,984
-
-
-

0.0%
58 3,530
3,000
3,000
3,000

0.0%
1,975
2,745
4,300
2,500
3,500

40.0%
-
29,048
-
-
-

0.0%
928
62 -
-
-

0.0%
64,532
67,052
71,100
-
-

0.0%
-
215
1,200
1,200
900
-25.0%
4,305
4,534
1,600
-
-

0.0%
931
1,216
900
900
1,200

33.3%
-
-
1,900
-
-

0.0%
-
-
1,800
-
-

0.0%
9,155
11,315
7,100
7,100
7,600

7.0%
5,760
22,782
7,100
7,100
7,800

9.9%
43,610
60,822
45,900
45,900
51,400

12.0%
-
3,429
-
-
-

0.0%
-
32 -
-
-

0.0%
-
19,998
-
71,100
84,900

19.4%
-
1,546
-
1,600
6,800
325.0%
-
(263)
-
-
-

0.0%
-
577
-
1,900
2,100

10.5%
-
353
-
1,800
1,300
-27.8%
10,134
20,788
7,900
7,900
9,800

24.1%
-
(32)
10,400
10,400
200
-98.1%
752,064
1,001,634
653,300
651,500
698,700

7.2%
37,798
70,623
50,000
40,000
25,000
-37.5%
(0)
-
-
-
-

0.0%
-
598
-
-
-

0.0%
-
2,161
-
-
-

0.0%
-
3,617
2,500
2,500
5,000
100.0%
158,136
118,341
200,000
235,000
120,000
-48.9%
1,998
5,514
-
8,000
8,000

0.0%
812
4,418
2,000
2,000
2,000

0.0%
5,554
3,741
4,000
4,000
4,000

0.0%
54,024
1,554
15,000
15,000
10,000
-33.3%
3,070
3,128
5,000
5,000
3,500
-30.0%
-
1,500
1,500
1,500
-
-100.0%
10,243
16,210
-
-
-

0.0%
4,298
2,291
3,000
3,000
3,000

0.0%
-
750
1,000
1,000
1,000

0.0%
159
93 200
200
200

0.0%
-
2,956
-
-
-

0.0%
-
68,352
-
-
-

0.0%
12 -
-
-
-

0.0%
-
177
-
-
-

0.0%
276,102
306,024
284,200
317,200
181,700
-42.7%
337
-
-
-
-

0.0%
2,424
-
-
-
-

0.0%
2,761
-
-
-
-

0.0%
1,030,926
1,307,658
937,500
968,700
880,400
-9.1%
(1,030,926)
(1,305,178)
(937,500)
(968,700)
(880,400)
-9.1%
160

PLACENTIA
Rich Heritage, Bright Future

PUBLIC SAFETY - POLICE
0 General Fund Budget
FISCAL YEAR 2025-26 FISCAL YEAR 2025-26
669
161

POLICE
two Divisions are
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 accountabilit to reduce fear and crime, while treating all with respect, compassion and fairness.

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

The Placentia Police Department's two organizational divisions, Administrative Services and Operations, are structured to meet the Department's goals while, at the same time, ensuring the Department maintains a highly service -oriented outlook. Within the 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
163
671

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
672

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" 165 673

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
674

PROPOSED BUDGET Public Safety - Police
FISCAL YEAR 2025-26 Summary
Revenues
4145 Bicycle Licenses
4201 Federal Grants
4205 State Grants
4225 POST - Intergovernmental Rev
4299 Other Intergovernmental Rev
4325 Parking Permit Fees
4326 Towing Fee
4327 Storage Fee
4328 Lien Fee
4329 Emergency Response Fee
4330 Special Police Services
4333 Vehicle Impound/Releases
4334 DUI Vehicle Release Fee
4335 Alarm System Monitoring
4366 AB 109 Public Safety Realign
4399 Other Charges for Service
4405 Veh Code Fines (Moving)
4410 City Ord Fines (Parking)
4416 Live Scan Rolling Fee
4705 Donations & Contributions
4710 Reimbursements/Other Revenue
4714 Recovery & Restitution
4741 Reimbursements - SART Exam
4751 Sale of Auction Vehicles
4753 Auction -Unclaimed Items
4999 Other Financing Sources
Total Revenues

GRAND TOTAL RESOURCES

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5099 Other Salaries & Wages
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5147 ICMA Defined Contribution Plan
5159 Employee Medical Opt Out Plan
5160 Emp Bnft/Insurance Premiums
5161 Health Insurance Premiums
5162 Dental Insurance Premiums
5163 Life Insurance Premiums
5164 Optical Insurance Premiums
5167 LTD Ins Premium
5169 STD Ins Premium
5170 Sick Leave Buyback
5175 Leave Buyback
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6044 Credit Card Write-offs
6051 Toll Roads Expense
6052 Common Area Expenses
6053 City Events
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
Amender
FY25-26 Proposed
% Change from
24-25 Amended
4 27
-
3 -
-100.0%
18,073
10,933
-
14,520
32,015
120.5%
-
-
-
-
50,000

0.0%
29,219
10,320
30,000
30,000
15,000
-50.0%
269,412
172,779
250,000
250,000
200,000
-20.0%
10,976
11,320
12,240
12,240
12,240

0.0%
22,965
3,885
-
-
-

0.0%
69,720
17,780
-
-
-

0.0%
15,795
2,460
-
-
-

0.0%
400
-
1,100
1,100
1,100

0.0%
86,805
72,718
75,000
91,434
85,000
-7.0%
25,009
4,144
-
-
-

0.0%
21,356
31,183
-
25,060
30,000

19.7%
82,400
134,636
141,700
141,700
140,000
-1.2%
40,118
42,075
30,000
30,000
30,000

0.0%
1,944
1,377
2,000
2,000
2,000

0.0%
43,088
50,934
50,000
50,000
50,000

0.0%
293,046
341,858
310,000
385,000
450,000

16.9%
1,527
3,541
3,675
3,675
3,675

0.0%
965
2,290
-
6,415
-
-100.0%
300
503
-
160
-
-100.0%
323
-
500
500
500

0.0%
7,727
1,610
5,000
5,000
2,000
-60.0%
65,390
38,550
-
-
-

0.0%
2,578
-
-
-
-

0.0%
345,526
447,661
-
-
-

0.0%
1,454,666
1,402,583
911,215
1,048,807
1,103,530

5.2%
1,454,666
1,402,583
911,215
1,048,807
1,103,530

5.2%
6,837,401
7,697,522
8,616,200
8,616,200
8,904,300

3.3%
194,550
184,115
152,000
152,000
152,000

0.0%
967,184
879,880
767,000
820,000
855,000

4.3%
250,915
70,904
-
-
-

0.0%
30,000
40,375
59,400
53,123
33,400
-37.1%
134,037
228,878
-
-
-

0.0%
-
122
-
-
-

0.0%
887,358
709,180
1,112,700
-
-

0.0%
-
1,071
17,300
17,300
10,200
-41.0%
56,329
46,522
30,500
-
-

0.0%
10,974
12,375
13,700
13,700
12,500
-8.8%
-
-
28,900
-
-

0.0%
-
-
25,900
-
-

0.0%
125,244
135,746
125,300
125,300
129,400

3.3%
12,308
21,565
6,700
6,700
-
-100.0%
1,106,898
1,330,973
1,494,300
1,494,300
1,588,200

6.3%
-
6,694
-
-
-

0.0%
104,830
68,738
84,000
84,000
-
-100.0%
-
441
-
-
-

0.0%
-
282,195
-
1,112,700
989,600
-11.1%
-
19,019
-
30,500
69,900
129.2%
(123)
-
-
-

0.0%
-
(3,423)
-
-
-

0.0%
8,752
-
28,900
31,400

8.7%
-
5,358
-
25,900
19,400
-25.1%
30,374
26,185
-
-
-

0.0%
73,194
100,976
105,400
105,400
48,500
-54.0%
(1,011)
(459)
26,500
26,500
1,900
-92.8%
10,820, 586
11,873, 580
12,665, 800
12,712,523
12,845,700

1.0%
31 -
-
-

0.0%
637
-
6,530
6,700

2.6%
345
-
400
500

25.0%
105
-
-
-

0.0%
167

PROPOSED BUDGET Public Safety - Police
FISCAL YEAR 2025-26 Summary
6055 Medical Services
6099 Professional Services
6130 Repair & Maint/Facilities
6132 Repair & Maintenance/Streets
6134 Vehicle Repair & Maintenance
6136 Software Maintenance
6137 Repair Maint/Equipment
6147 Janitorial Supplies
6148 K9 Expenses
6149 Jail Supplies
6160 Facility Rental
6162 Range Training
6165 Vehicle Rental
6175 Office Equipment Rental
6181 Towing Services
6182 Lien Services
6183 CSUF PD Reimburse Impound Fees
6225 Advertising/Promotional
6230 Printing & Binding
6235 Travel
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6280 Animal Control Services
6290 Dept. Contract Services
6296 Admin Service Fee
6299 Other Purchased Services
6301 Special Department Expenses
6315 Office Supplies
6320 Books & Periodicals
6325 Postage
6345 Gasoline & Diesel Fuel
6350 Small Tools/Equipment
6355 Small Furniture & Fixture
6360 Uniforms
6362 Emergency Medical Supples
6365 Computer Software
6366 Web Based Service/Subcriptions
6399 Other Supplies
6401 Community Programs
6845 Office Equipment
6907 Lease Principal (GASB)
6908 Subscription Principal (GASB)
6917 Lease Interest (GASB)
6918 Non -Lease Component (GASB)
6919 Subscription Interest (GASB)
6937 Lease Expenditure (GASB)
6940 Payments to Other Agencies
6999 Other Expenditure

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware
6850 Building & Facilities
6855 Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
FY22-23
Audited
FY23-24
Audited
FY24-2
Ado.ted
FY25-26 Proposed
% Change from
24-25 Amended
9,840
9,780
27,000
27,000
10,000
-63.0%
67,378
61,203
104,825
108,580
90,100
-17.0%
62,073
1,735
65,145
65,145
-
-100.0%
-
72 -
-
-

0.0%
-
345
-
-
-

0.0%
183,496
247,982
498,000
494,470
555,632

12.4%
76,531
90,114
148,775
148,775
94,857
-36.2%
-
5 -
-
-

0.0%
-
2,664
-
10,000
15,000

50.0%
-
7,839
-
30,000
30,000

0.0%
20,222
41,183
1,600
1,600
1,600

0.0%
35,374
24,125
23,500
22,623
25,500

12.7%
(20,001)
(41,055)
290,000
-
-

0.0%
-
-
-
-
1,000

0.0%
28,988
4,165
7,000
1,000
-
-100.0%
4,477
1,262
-
-
-

0.0%
7,383
3,086
-
-
-

0.0%
551
-
-
-
-

0.0%
2,826
15,167
14,000
14,816
17,700

19.5%
1,412
8,714
3,000
3,000
10,000
233.3%
22,833
8,534
3,000
3,000
2,000
-33.3%
24,296
34,762
19,000
39,000
35,000
-10.3%
3,535
4,522
5,100
5,100
5,095
-0.1%
313,089
374,081
389,000
416,558
468,522

12.5%
262,612
357,291
314,727
340,727
337,183
-1.0%
6,150
3,885
5,000
5,000
5,000

0.0%
7,938
7,785
15,500
15,500
17,000

9.7%
41,332
36,359
7,700
7,200
4,500
-37.5%
9,359
9,818
5,000
5,161
5,200

0.7%
5,540
4,213
7,300
7,300
6,200
-15.1%
503
697
1,000
1,000
1,000

0.0%
69 938
-
-
-

0.0%
200
-
-
-
-

0.0%
-
239
-
-
-

0.0%
77,769
62,944
45,000
76,000
64,250
-15.5%
600
139
-
-
-

0.0%
965
-
-
-
-

0.0%
205
62,563
200
21,443
24,247

13.1%
16,037
16,049
34,200
14,200
10,000
-29.6%
4,793
12,914
25,800
21,280
15,000
-29.5%
178
756
500
500
500

0.0%
300,584
376,653
-
-
-

0.0%
99,605
101,178
-
-
-

0.0%
5,113
9,357
-
-
-

0.0%
2,555
2,497
-
-
-

0.0%
18,835
17,262
-
-
-

0.0%
345,526
447,661
-
-
-

0.0%
-
61,609
-
-
-

0.0%
2,544
16,364
12,000
12,000
12,000

0.0%
2,053,312
2,510,576
2,072,872
1,924,908
1,871,286
-2.8%
1,033
867
-
-

0.0%
-
-
-
877
-
-100.0%
2,745
609
-
-
-

0.0%
3,779
1,476
-
877
-
-100.0%
12,877,677
14,385,633
14,738,672
14,638,308
14,716,986

0.5%
(11,423,011)
(12,983,050)
(13,827,457)
(13,589,501)
(13,613,456)

0.2%
168

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4201 Federal Grants
4225 POST- Intergovernmental Rev
4325 Parking Permit Fees
4329 Emergency Response Fee
4330 Special Police Services
4334 DUI Vehicle Release Fee
4335 Alarm System Monitoring
4399 Other Charges for Service
4705 Donations & Contributions
4710 Reimbursements/Other Revenue
4741 Reimbursements - SART Exam
4751 Sale of Auction Vehicles
Total Revenues

GRAND TOTAL RESOURCES

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5099 Other Salaries & Wages
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5145 Employer CaIPERS Retire NC
5147 ICMA Defined Contribution Plan
5160 Emp Bnft/Insurance Premiums
5161 Health Insurance Premiums
5162 Dental Insurance Premiums
5164 Optical Insurance Premiums
5167 LTD Ins Premium
5169 STD Ins Premium
5170 Sick Leave Buyback
5175 Leave Buyback
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6044 Credit Card Write-offs
6051 Toll Roads Expense
6052 Common Area Expenses
6053 City Events
6055 Medical Services
6099 Professional Services
6225 Advertising/Promotional
6230 Printing & Binding
6235 Travel
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6290 Dept. Contract Services
6299 Other Purchased Services
6301 Special Department Expenses
6315 Office Supplies
6320 Books & Periodicals
6325 Postage
6360 Uniforms
6366 Web Based Service/Subcriptions
6399 Other Supplies
Public Safety - Police
Police Administration
103040
FY22-23
Audited
FY23-24
Audited
FY2,-25
•••t-•
Am -n•-
FY25-26 Proposed
•FY2,-2' • Ch-n--fr•m
I2,-25Am-n•-•
16,088
4,434
-
10,920
22,015
101.6%
-
10,746
-
-
-

0.0%
211
-
-
-
-

0.0%
400
-
1,100
1,100
1,100

0.0%
22,635
7,769
30,000
30,000
30,000

0.0%
281
-
-
-
-

0.0%
82,400
134,636
141,700
141,700
140,000
-1.2%
1,944
1,377
2,000
2,000
2,000

0.0%
455
1,590
-
6,215
-
-100.0%
300
471
-
86 -
-100.0%
7,727
1,610
5,000
5,000
2,000
-60.0%
475
-
-
-
-

0.0%
132,917
162,632
179,800
197,022
197,115

0.0%
1,254,387
1,225,612
1,451,400
1,451,400
1,126,000
-22.4%
11,175
16,189
12,000
27,000
20,000
-25.9%
6,246
53,044
-
-
-

0.0%
2,500
5,250
10,000
6,000
3,800
-36.7%
-
18,267
-
-
-

0.0%
-
36 -
-
-

0.0%
169,853
137,854
195,600
-
-

0.0%
-
201
3,500
3,500
1,500
-57.1%
9,986
8,485
5,000
-
-

0.0%
1,837
2,023
2,300
2,300
1,400
-39.1%
-
-
3,400
-
-

0.0%
-
-
3,100
-
-

0.0%
18,766
19,894
21,100
21,100
16,400
-22.3%
273,826
292,585
324,100
324,100
267,400
-17.5%
-
6,694
-
-
-

0.0%
-
52 -
-
-

0.0%
-
49,845
-
195,600
137,300
-29.8%
-
3,134
-
5,000
8,500

70.0%
-
(452)
-
-
-

0.0%
-
1,340
-
3,400
4,100

20.6%
-
821
-
3,100
2,500
-19.4%
3,949
1,218
-
-
-

0.0%
12,971
43,796
46,200
46,200
35,300
-23.6%
-
(52)
6,300
6,300
200
-96.8%
1,765,496
1,885,835
2,084,000
2,095,000
1,624,400
-22.5%
-
31 -
-
-

0.0%
-
566
-
6,330
6,500

2.7%
-
295
-
-
500

0.0%
-
105
-
-
-

0.0%
9,840
9,780
27,000
27,000
10,000
-63.0%
18,200
8,075
19,025
19,025
9,000
-52.7%
551
-
-
-
-

0.0%
801
5,179
6,500
6,500
6,500

0.0%
12 30
500
500
-
-100.0%
21,014
6,020
2,000
2,000
1,000
-50.0%
3,578
2,863
5,000
5,000
-
-100.0%
2,970
4,272
3,800
3,800
3,985

4.9%
106,478
115,141
131,300
131,300
117,150
-10.8%
7,938
7,785
15,500
15,500
13,000
-16.1%
9,106
11,533
3,000
3,000
2,000
-33.3%
7,079
6,592
5,000
5,000
5,000

0.0%
5,389
4,213
7,000
7,000
6,200
-11.4%
503
640
1,000
1,000
1,000

0.0%
5,594
2,693
2,000
-
-

0.0%
-
937
-
643
-
-100.0%
474
1,344
2,000
2,000
-
-100.0%
169

PROPOSED BUDGET
FISCAL YEAR 2025-26
6401 Community Programs
6845 Office Equipment
6999 Other Expenditure

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware
6855 Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Safety - Police
Police Administration
103040
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-2
Amend
FY25-26 Proposed
• Change from
024-25 Amended
4,505
12,769
9,000
7,642
15,000

96.3%
(6)
49 500
500
500

0.0%
2,544
16,364
12,000
12,000
12,000

0.0%
206,568
217,278
252,125
255,739
209,335
-18.1%
241
231
-
-
-

0.0%
2,008
609
-
-
-

0.0%
2,249
840
-
-
-

0.0%
1,974,313
2,103,954
2,336,125
2,350,739
1,833,735
-22.0%
(1,841,397)
(1,941,321)
(2,156,325)
(2,153,718)
(1,636,620)
-24.0%
170

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4201 Federal Grants
4225 POST- Intergovernmental Rev
4299 Other Intergovernmental Rev
4705 Donations & Contributions
4753 Auction -Unclaimed Items
4999 Other Financing Sources
Total Revenues

GRAND TOTAL RESOURCES

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5099 Other Salaries & Wages
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5159 Employee Medical Opt Out Plan
5160 Emp Bnft/Insurance Premiums
5161 Health Insurance Premiums
5162 Dental Insurance Premiums
5163 Life Insurance Premiums
5164 Optical Insurance Premiums
5167 LTD Ins Premium
5169 STD Ins Premium
5170 Sick Leave Buyback
5175 Leave Buyback
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6051 Toll Roads Expense
6052 Common Area Expenses
6099 Professional Services
6136 Software Maintenance
6137 Repair Maint/Equipment
6148 K9 Expenses
6160 Facility Rental
6162 Range Training
6165 Vehicle Rental
6175 Office Equipment Rental
6230 Printing & Binding
6235 Travel
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6290 Dept. Contract Services
6301 Special Department Expenses
6315 Office Supplies
6345 Gasoline & Diesel Fuel
6350 Small Tools/Equipment
6360 Uniforms
6362 Emergency Medical Supples
6365 Computer Software
6366 Web Based Service/Subcriptions
Public Safety - Police
Police Field Services
103041
FY22-23
Audited
FY23-24
Audited
FY2-25
•••t-•
FY2-2'
Am -n.-
FY25-26 Proposed
• Ch•n•-fr•m
•2, _25Am-n•-•
1,984
6,499
-
3,600
10,000
177.8%
29,219
(426)
30,000
30,000
15,000
-50.0%
269,412
172,779
250,000
250,000
200,000
-20.0%
(90)
-
-
-
-

0.0%
2,578
-
-
-
-

0.0%
258,814
223,830
-
-
-

0.0%
561,917
402,682
280,000
283,600
225,000
-20.7%
561,917
402,682
280,000
283,600
225,000
-20.7%
3,994,286
4,789,741
5,173,800
5,173,800
5,720,100

10.6%
11,501
30,140
-
-
-

0.0%
741,087
651,670
570,000
570,000
570,000

0.0%
155,207
17,415
-
-
-

0.0%
19,250
26,375
36,400
37,623
18,500
-50.8%
109,631
149,079
-
-
-

0.0%
-
64 -
-
-

0.0%
510,982
422,028
626,800
-
-

0.0%
-
438
9,200
9,200
5,900
-35.9%
31,329
27,505
15,400
-
-

0.0%
6,214
7,263
7,700
7,700
7,500
-2.6%
-
-
17,700
-
-

0.0%
-
-
15,900
-
-

0.0%
74,779
84,149
75,100
75,100
83,000

10.5%
6,219
16,525
6,700
6,700
-
-100.0%
625,184
807,531
893,400
893,400
1,023,400

14.6%
58,242
40,275
47,800
47,800
-
-100.0%
-
272
-
-
-

0.0%
-
167,137
-
626,800
626,800

0.0%
-
10,964
-
15,400
41,700
170.8%
-
(19)
-
-
-

0.0%
-
(1,979)
-
-
-

0.0%
-
5,406
-
17,700
19,600

10.7%
-
3,310
-
15,900
12,000
-24.5%
26,425
22,645
-
-
-

0.0%
33,908
33,723
31,400
31,400
-
-100.0%
(1,011)
(281)
16,500
16,500
1,100
-93.3%
6,403,234
7,311,374
7,543,800
7,545,023
8,129,600

7.7%
-
32 -
-
-

0.0%
-
50 -
400
-
-100.0%
1,050
6,333
17,500
17,500
12,500
-28.6%
183,481
247,982
498,000
494,470
555,632

12.4%
3,321
7,725
13,000
13,000
7,000
-46.2%
-
2,664
-
10,000
15,000

50.0%
658
1,003
1,600
1,600
1,600

0.0%
-
924
-
-
-

0.0%
(62,065)
(55,319)
145,000
-
-

0.0%
-
-
-
-
1,000

0.0%
46 518
500
500
200
-60.0%
995
8,684
2,000
2,000
10,000
400.0%
303
1,267
-
-
-

0.0%
13,399
25,362
10,000
30,000
35,000

16.7%
100
-
700
700
575
-17.9%
-
30 -
-
-

0.0%
23,842
21,004
3,000
3,000
2,000
-33.3%
206
71 -
-
-

0.0%
-
873
-
-
-

0.0%
200
-
-
-
-

0.0%
56,457
42,815
30,000
72,393
64,250
-11.2%
600
-
-
-
-

0.0%
920
-
-
-
-

0.0%
190
61,577
-
-
-

0.0%
171
679

PROPOSED BUDGET
FISCAL YEAR 2025-26
6399 Other Supplies
6401 Community Programs
6845 Office Equipment
6907 Lease Principal (GASB)
6908 Subscription Principal (GASB)
6917 Lease Interest (GASB)
6918 Non -Lease Component (GASB)
6919 Subscription Interest (GASB)
6937 Lease Expenditure (GASB)

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Safety - Police
Police Field Services
103041
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-2
Amende
FY25-26 Proposed
• Change from
024-25 Amended
476
419
1,200
1,200
2,000

66.7%
288
145
16,800
13,639
-
-100.0%
184
-
-
-
-

0.0%
105,539
144,823
-
-
-

0.0%
99,605
101,178
-
-
-

0.0%
2,085
4,606
-
-
-

0.0%
1,809
1,751
-
-
-

0.0%
18,835
17,262
-
-
-

0.0%
258,814
223,830
-
-
-

0.0%
711,337
867,611
739,300
660,402
706,757

7.0%
256
164
-
-
-

0.0%
256
164
-
-
-

0.0%
7,114,826
8,179,149
8,283,100
8,205,425
8,836,357

7.7%
(6,552,909)
(7,776,467)
(8,003,100)
(7,921,825)
(8,611,357)

8.7%
172
680

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4366 AB 109 Public Safety Realign
4705 Donations & Contributions
4714 Recovery & Restitution
4999 Other Financing Sources
Total Revenues

GRAND TOTAL RESOURCES

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5099 Other Salaries & Wages
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5159 Employee Medical Opt Out Plan
5161 Health Insurance Premiums
5162 Dental Insurance Premiums
5164 Optical Insurance Premiums
5167 LTD Ins Premium
5169 STD Ins Premium
5175 Leave Buyback
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6051 Toll Roads Expense
6165 Vehicle Rental
6235 Travel
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6290 Dept. Contract Services
6301 Special Department Expenses
6315 Office Supplies
6345 Gasoline & Diesel Fuel
6360 Uniforms
6366 Web Based Service/Subcriptions
6399 Other Supplies
6907 Lease Principal (GASB)
6917 Lease Interest (GASB)
6918 Non -Lease Component (GASB)
6937 Lease Expenditure (GASB)
6364
6855

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
Computer Hardware
Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Safety - Police
Police Investigation
103042
FY22-23
Audited
FY23-24
Audited
FY2-25
•••t-•
FY2-2'
Am -n.-
FY25-26 Proposed
• Ch•n•-fr•m
•2, _25Am-n•-•
40,118
42,075
30,000
30,000
30,000

0.0%
600
700
-
200
-
-100.0%
323
-
500
500
500

0.0%
86,712
223,830
-
-
-

0.0%
127,753
266,605
30,500
30,700
30,500
-0.7%
127,753
266,605
30,500
30,700
30,500
-0.7%
1,011,701
959,161
1,242,100
1,242,100
1,044,300
-15.9%
127
-
22,000
22,000
22,000

0.0%
162,466
154,038
130,000
168,000
130,000
-22.6%
79,873
444
-
-
-

0.0%
5,250
5,250
8,000
6,500
5,800
-10.8%
24,406
37,648
-
-
-

0.0%
-
7 -
-
-

0.0%
125,558
75,440
135,000
-
-

0.0%
-
184
2,400
2,400
1,300
-45.8%
8,425
5,244
5,900
-
-

0.0%
1,553
1,370
1,900
1,900
1,400
-26.3%
-
-
4,700
-
-

0.0%
-
-
4,300
-
-

0.0%
19,472
17,569
18,100
18,100
15,200
-16.0%
5 -
-
-
-

0.0%
141,389
137,944
179,700
179,700
149,900
-16.6%
28,860
21,417
33,700
33,700
-
-100.0%
-
24,682
-
135,000
82,200
-39.1%
-
2,016
-
5,900
8,300

40.7%
-
(427)
-
-
-

0.0%
-
1,055
-
4,700
4,000
-14.9%
-
646
-
4,300
2,500
-41.9%
26,315
21,067
20,100
20,100
8,700
-56.7%
-
(55)
3,200
3,200
300
-90.6%
1,635,398
1,464,746
1,811,100
1,847,600
1,475,900
-20.1%
-
38 -
200
200

0.0%
41,935
14,263
145,000
-
-

0.0%
-
-
500
500
-
-100.0%
1,404
1,126
1,000
1,000
1,000

0.0%
4,315
3,118
2,000
2,000
-
-100.0%
340
200
200
200
335

67.5%
48,037
54,923
38,750
25,550
28,550

11.7%
3,464
1,040
200
200
-
-100.0%
874
2,935
-
161
200

23.9%
-
65 -
-
-

0.0%
4,372
2,538
2,000
2,000
-
-100.0%
15 15
200
20,800
24,247

16.6%
392
946
6,000
6,000
3,000
-50.0%
43,787
76,361
-
-
-

0.0%
1,500
3,707
-
-
-

0.0%
746
746
-
-
-

0.0%
86,712
223,830
-
-
-

0.0%
238,077
387,186
195,850
58,611
57,532
-1.8%
536
-
-
-
-

0.0%
738
-
-
-
-

0.0%
1,274
-
-
-
-

0.0%
1,874,749
1,851,933
2,006,950
1,906,211
1,533,432
-19.6%
(1,746,997)
(1,585,328)
(1,976,450)
(1,875,511)
(1,502,932)
-19.9%
173
681

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4330 Special Police Services
4416 Live Scan Rolling Fee
4710 Reimbursements/Other Revenue
Total Revenues

GRAND TOTAL RESOURCES

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5159 Employee Medical Opt Out Plan
5160 Emp Bnft/Insurance Premiums
5161 Health Insurance Premiums
5162 Dental Insurance Premiums
5163 Life Insurance Premiums
5164 Optical Insurance Premiums
5167 LTD Ins Premium
5169 STD Ins Premium
5175 Leave Buyback
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services
6130 Repair & Maint/Facilities
6137 Repair Maint/Equipment
6147 Janitorial Supplies
6149 Jail Supplies
6160 Facility Rental
6162 Range Training
6250 Staff Training
6255 Dues & Memberships
6290 Dept. Contract Services
6299 Other Purchased Services
6301 Special Department Expenses
6360 Uniforms
6399 Other Supplies
6845 Office Equipment
6907 Lease Principal (GASB)
6917 Lease Interest (GASB)

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware
6850 Building & Facilities

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Safety - Police
Police Support Services
103043
FY22-23
Audited
FY23-24
Audited
FY2,-25
.•.t-•
Am -n.-
FY25-26 Proposed
•FY2,-2' • Ch-n--fr.m
I2,-25Am-n.-.
7,092
10,658
-
6,434
-
-100.0%
1,527
3,541
3,675
3,675
3,675

0.0%
-
32 -
74 -
-100.0%
8,619
14,231
3,675
10,183
3,675
-63.9%
8,619
14,231
3,675
10,183
3,675
-63.9%
297,689
407,203
423,100
423,100
516,500

22.1%
149,484
100,366
100,000
100,000
60,000
-40.0%
35,218
35,870
35,000
35,000
35,000

0.0%
7,366
-
-
-
-

0.0%
1,250
1,750
2,000
2,000
2,500

25.0%
-
18,364
-
-
-

0.0%
58,443
57,836
83,200
-
-

0.0%
-
191
1,300
1,300
1,000
-23.1%
3,974
3,374
1,700
-
-

0.0%
687
938
1,000
1,000
1,200

20.0%
-
-
2,000
-
-

0.0%
-
-
1,700
-
-

0.0%
7,146
8,178
6,200
6,200
7,500

21.0%
4,831
3,029
-
-
-

0.0%
23,205
32,530
35,100
35,100
46,300

31.9%
1,292
-
-
-
-

0.0%
-
40 -
-
-

0.0%
-
23,868
-
83,200
97,100

16.7%
-
1,238
-
1,700
6,200
264.7%
(104)
-
-
-

0.0%
(267)
-
-
-

0.0%
491
-
2,000
2,200

10.0%
300
-
1,700
1,400
-17.6%
-
3,200
3,200
4,500

40.6%
(40)
300
300
200
-33.3%
590,585
695,153
695,800
695,800
781,600

12.3%
48,128
46,795
68,300
72,055
68,600
-4.8%
-
745
-
-
-

0.0%
73,085
82,029
135,275
135,275
87,357
-35.4%
-
5 -
-
-

0.0%
-
7,839
-
30,000
30,000

0.0%
19,564
40,181
-
-
-

0.0%
35,374
23,201
23,500
22,623
25,500

12.7%
3,003
2,460
1,000
1,000
-
-100.0%
125
50 200
200
200

0.0%
10,546
82,280
44,561
44,561
46,789

5.0%
-
-
-
-
4,000

0.0%
4,920
1,464
1,000
1,000
-
-100.0%
7,843
7,006
7,000
704
-
-100.0%
14,695
13,208
25,000
5,000
5,000

0.0%
-
707
-
-
-

0.0%
151,258
155,469
-
-
-

0.0%
1,528
1,044
-
-
-

0.0%
371,985
465,171
305,836
312,418
267,446
-14.4%
-
472
-
-
-

0.0%
-
-
-
877
-
-100.0%
472
-
877
-
-100.0%
962,569
1,160,796
1,001,636
1,009,095
1,049,046

4.0%
(953,950)
(1,146,565)
(997,961)
(998,912)
(1,045,371)

4.7%
174
682

PROPOSED BUDGET
FISCAL YEAR 2025-26

MATERIALS, SUPPLIES & SERVICES
6130 Repair & Maint/Facilities
6280 Animal Control Services
6940 Payments to Other Agencies

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Safety - Police
Animal Control
103045
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-2
Amend
FY25-26 Proposed
'O Change from
024-25 Amended
62,073
-
65,145
65,145
-
-100.0%
313,089
374,081
389,000
416,558
468,522

12.5%
61,609
-
-
-

0.0%
375,162
435,690
454,145
481,703
468,522
-2.7%
375,162
435,690
454,145
481,703
468,522
-2.7%
(375,162)
(435,690)
(454,145)
(481,703)
(468,522)
-2.7%
175
683

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4145 Bicycle Licenses
4205 State Grants
4325 Parking Permit Fees
4326 Towing Fee
4327 Storage Fee
4328 Lien Fee
4330 Special Police Services
4333 Vehicle Impound/Releases
4334 DUI Vehicle Release Fee
4405 Veh Code Fines (Moving)
4410 City Ord Fines (Parking)
4751 Sale of Auction Vehicles
Total Revenues

GRAND TOTAL RESOURCES

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5099 Other Salaries & Wages
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5159 Employee Medical Opt Out Plan
5161 Health Insurance Premiums
5162 Dental Insurance Premiums
5164 Optical Insurance Premiums
5167 LTD Ins Premium
5169 STD Ins Premium
5175 Leave Buyback
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6132 Repair & Maintenance/Streets
6137 Repair Maint/Equipment
6181 Towing Services
6182 Lien Services
6183 CSUF PD Reimburse Impound Fees
6230 Printing & Binding
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6290 Dept. Contract Services
6296 Admin Service Fee
6301 Special Department Expenses
6320 Books & Periodicals
6360 Uniforms

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Safety - Police
Traffic
103047
FY22-23
Audited
FY23-24
Audited
FY2,-25
.•.t-•
FY2,-2'
Am -n.-
FY25-26 Proposed
•• Ch-n--fr.m
I2,-25Am-n.-.
4 27
-
3 -
-100.0%
-
-
-
-
50,000

0.0%
10,765
11,320
12,240
12,240
12,240

0.0%
22,965
3,885
-
-
-

0.0%
69,720
17,780
-
-
-

0.0%
15,795
2,460
-
-
-

0.0%
57,078
54,292
45,000
55,000
55,000

0.0%
25,009
4,144
-
-
-

0.0%
21,075
31,183
-
25,060
30,000

19.7%
43,088
50,934
50,000
50,000
50,000

0.0%
293,046
341,858
310,000
385,000
450,000

16.9%
64,915
38,550
-
-
-

0.0%
623,460
556,433
417,240
527,303
647,240

22.7%
623,460
556,433
417,240
527,303
647,240

22.7%
279,338
315,806
325,800
325,800
497,400

52.7%
33,437
53,610
30,000
30,000
70,000
133.3%
17,238
22,113
20,000
20,000
100,000
400.0%
2,224
-
-
-
-

0.0%
1,750
1,750
3,000
1,000
2,800
180.0%
-
5,519
-
-
-

0.0%
-
15 -
-
-

0.0%
22,523
16,023
72,100
-
-

0.0%
-
58 900
900
500
-44.4%
2,615
1,914
2,500
-
-

0.0%
683
781
800
800
1,000

25.0%
-
-
1,100
-
-

0.0%
-
-
900
-
-

0.0%
5,081
5,956
4,800
4,800
7,300

52.1%
1,254
2,010
-
-
-

0.0%
43,295
60,384
62,000
62,000
101,200

63.2%
16,435
7,047
2,500
2,500
-
-100.0%
-
16,664
-
72,100
46,200
-35.9%
-
1,668
-
2,500
5,200
108.0%
-
(298)
-
-
-

0.0%
-
460
-
1,100
1,500

36.4%
-
282
-
900
1,000

11.1%
-
2,390
4,500
4,500
-
-100.0%
-
(30)
200
200
100
-50.0%
425,874
516,471
531,100
529,100
834,200

57.7%
-
72 -
-
-

0.0%
-
360
500
500
500

0.0%
28,988
4,165
7,000
1,000
-
-100.0%
4,477
1,262
-
-
-

0.0%
7,383
3,086
-
-
-

0.0%
1,979
9,470
7,000
7,816
11,000

40.7%
-
121
-
-
-

0.0%
-
959
1,000
1,000
-
-100.0%
-
-
200
200
-
-100.0%
97,551
104,917
100,116
139,316
144,694

3.9%
6,150
3,885
5,000
5,000
5,000

0.0%
-
1,318
500
-
500

0.0%
151
-
300
300
-
-100.0%
3,503
7,893
4,000
903
-
-100.0%
150,183
137,640
125,616
156,035
161,694

3.6%
576,056
654,111
656,716
685,135
995,894

45.4%
47,403
(97,678)
(239,476)
(157,832)
(348,654)
120.9%
176

177
685

Public Works Department
Organizational Chart
Director of
Public Works/
City Engineer
Administrative
Services
Senior Management
Analyst
Administrative
Assistant
Engineering
Services
Deputy Director of
Public Works
Associate Civil
Engineer
Associate Civil
Engineer
Public Works
Inspector
Maintenance
Worker (8)
Maintenance
Services
Deputy Director of
Public Works
Public Works
Superintendent
Public Works
Supervisor (2)
Facility
Maintenance
Technician (3)
Senior Custodian
Environmental
Services
Coordinator
Transportation
Services
Transportation
Manager
178
Equipment
Mechanic (2)
686

PUBLIC WORKS
The mission of the Public Works Department is to improve and maintain the community's infrastructure to preserve and enhance the quality of life for our residents and facilitate economic development opportunities within the City.

The Department provides for the routine maintenance and improvement of public streets, landscapes, facilities, sewer collection systems, along with providing transportation management services, engineering services, and recycling/environmental programs. The Department is comprised of seven divisions: Administration, Building and Facility Maintenance, Environmental Services, Fleet Maintenance, Engineering Services, Landscape Maintenance, Transportation Services, and Streets and Sanitation Maintenance. The Public Works Department accomplishes its mission by effectively defining and implementing needed capital improvements and maintenance programs. Maintenance work and capital improvement projects are completed utilizing a combination of City staff and contract services. The department also responds daily to citizen inquiries and requests.

Administration
The Administration Division of the Public Works Department is responsible for the overall management and leadership of the Department. Division staff are responsible for preparing and managing the Department budget, contracts and financial services, department payroll support, City Council agenda report coordination and management of recycling and environmental programs.

Engineering Services
The Engineering Services Division manages the City's
Capital Improvement Program (CIP) and oversees the
construction of major capital projects. The Division is also responsible for coordinating and performing plan check
reviews for all private development projects in the City and provides technical engineering support to other
departments and NPDES/stormwater program
management and inspection compliance. In addition, the Division managing the public right-of-way by processing encroachment permit applications, provide inspection services on City CIP projects and encroachment permit inspections as well as issuing transportation permits.

Transportation Services
is also responsible for
The Transportation Services Division of the Department is responsible for managing and maintaining the City's traffic signal system infrastructure and the City's Traffic Management Center. In addition, Division staff oversee and deliver traffic -related capital improvement projects, provide Citywide and neighborhood traffic and parking management services, review traffic impact analysis reports prepared for private development projects, provide traffic control plan check reviews and act as the City's ADA Coordinator.
179

PUBLIC WORKS
Environmental Services
The Environmental Services staff oversee the City's solid waste and recycling program and Fats, Oils, and Grease Program. Staff are responsible for ensuring the City is compliant with State recycling regulations and mandates and as part of that effort conduct site investigations and inspections, maintain extensive records and prepare annual recycling reports to the State, ensure compliance with the City's new recycling ordinance, and oversee City Shred and E -Waste Collection and Compost giveaway events.

Streets and Sanitation Maintenance
The Streets and Sanitation Maintenance
Division provides for the maintenance and
repair of streets, sidewalks/curb & gutter,
storm drains, sewers, and public right-of-way
areas. Street Maintenance is also responsible
for pavement markings, weed abatement,
dead animal collection, sign installation and
maintenance, and graffiti removal services.

Building and Facilities Maintenance
The Building and Facility Maintenance Division performs and coordinates maintenance repairs and preventative maintenance for all City -occupied buildings and facilities and administers maintenance contracts for heating, ventilation, and air conditioning systems, elevator maintenance and carpet cleaning. The division conducts office renovations and buildouts, provides plumbing and electrical system repairs, and complete repairs to lighting systems and roofs.

Urban Forest and Landscape Maintenance
The Urban Forest and Landscape Maintenance Division maintains all City -owned landscaping through a combination of City staff and contract services. The Division is responsible for planning and constructing renovations to landscaped medians and parkways and it oversees the maintenance, preservation, and expansion of the City's Urban Forest. The City's Urban Forest consists of 6,734 City trees located in public parkways and City parks. In addition, the Division is responsible for landscape maintenance work at various City facilities and property in Old Town.

Fleet Maintenance
The Fleet Operations Division provides support to all City departments through the preventive maintenance and repair of over 123 vehicles and equipment used Citywide. The division manages the vehicle replacement program and maintains accurate repair records for all City vehicles and 180

PUBLIC WORKS
equipment. This division is responsible for City compliance with all State and County laws and regulations regarding vehicles, equipment, and fueling systems.

Accomplishments
✓ Secured new Utility User Tax revenue via new Placentia FiberCity subscriptions ✓ Completed Citywide LED Streetlight Conversion Project with no out-of-pocket costs to City
✓ Continued construction of Citywide fiber optic to the premises project ✓ Created new Caltrans Sustainable Active Transporation Plan ✓ Implemented 2024 Pavement Management Plan and repaved 2.4 million square feet of arterial and residential streets
✓ Completed refurbishment of the Police Chief Administration Conference Room Project ✓ Completed refurbishment of the Police Department Report Writing Room ✓ Completed the Whitten Center Flooring Improvement Project ✓ Completed the Administration Office Improvement Project ✓ Completed the La Placita Parkette Improvement Project ✓ Completed construction of the FY 2022-23 Roadway Rehabilition Project ✓ Completed construction of the Butler Building for the Placentia Public Safety Center ✓ Completed the replacement of the apparatus bay door at Fire Station No. 2 Project ✓ Completed FY 2024-25 Concrete Repair Project
✓ Completed the integration of the Mission Bells project with the Citywide Streetlight LED Conversion Project
✓ Completed Koch Park sidewalk replacement project
✓ Completed the purchase of two replacement trucks for Public Works ✓ Purchased replacement Code Enforcement truck
✓ Purchased replacement Loader for Public Works
✓ Replaced the fire and security alarm system at City Hall/Police Station ✓ Completed Bi-Annual Public Works Department Strategic Review Goals
All goals support the City's Strategic Plan Goals to "Ensure Long -Term Fisca/ Sustainability "Promote Community & Economic Development", "Enhance Employee Development", 'Improve City Beautification", and "Implement Public Infrastructure to Meet Community Needs"
➢ Remove single -walled underground storage tanks at the City Corporate Yard ➢ Closeout the construction of the citywide fiber optic deployment and begin implementing Smart City Services connecting City facilities ➢ Complete construction of the Public Safety Dispatch Center ➢ Begin construction on the Golden Avenue Bridge Replacement Project ➢ Continue annual street rehab program
181

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4155 Encroachment Permits
4172 Transportation Permit
4310 Engineering Fees
4399 Other Charges for Service
4710 Reimbursements/Other Revenue
4750 Sale of Surplus Property
Total Revenues

GRAND TOTAL RESOURCES

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5099 Other Salaries & Wages
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5147 ICMA Defined Contribution Plan
5159 Employee Medical Opt Out Plan
5160 Emp Bnft/Insurance Premiums
5161 Health Insurance Premiums
5162 Dental Insurance Premiums
5164 Optical Insurance Premiums
5167 LTD Ins Premium
5169 STD Ins Premium
5175 Leave Buyback
5199 Other Employee Benefits
5500 Contra - Salaries
Public Works
Summary
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
Jai
Amende
% Change from
24-25 Amended
269,305
144,315
215,000
215,000
101,224
-52.9%
7,174
7,264
6,300
6,300
6,300

0.0%
180,031
208,897
210,000
210,000
180,000
-14.3%
223,201
177,222
150,000
150,175
150,000
-0.1%
-
9,080
-
2,465
6,185
150.9%
900
-
-
-

0.0%
679,711
547,678
581,300
583,940
443,709
-24.0%
679,711
547,678
581,300
583,940
443,709
-24.0%
1,551,412
1,976,492
1,536,700
1,476,460
1,593,300

7.9%
165,791
155,314
59,800
213,400
185,100
-13.3%
79,019
108,758
64,150
64,150
82,500

28.6%
32,808
14,042
-
-
-

0.0%
10,725
11,193
18,100
17,500
13,800
-21.1%
-
71,646
-
-
-

0.0%
-
26 -
-
-

0.0%
346,684
227,041
291,900
-
-

0.0%
-
940
4,100
4,100
3,400
-17.1%
21,137
14,617
6,900
-
-

0.0%
4,268
4,533
3,900
3,900
4,500

15.4%
-
-
6,800
-
-

0.0%
-
-
6,300
-
-

0.0%
27,151
34,489
22,700
22,700
19,400
-14.5%
20,905
21,059
8,900
8,900
3,300
-62.9%
138,476
167,975
140,800
140,800
158,100

12.3%
-
1,066
-
-
-

0.0%
6,109
8,324
7,700
7,700
-
-100.0%
-
161
-
-
-

0.0%
97,137
-
291,900
333,600

14.3%
-
6,102
-
6,900
22,000
218.8%
(1,324)
-
-
-

0.0%
-
2,461
-
6,800
7,800

14.7%
-
1,507
-
6,300
4,800
-23.8%
19,303
28,490
25,600
25,295
25,100
-0.8%
-
(161)
9,900
9,900
800
-91.9%
(618,816)
-
(673,700)
(673,700)
(657,000)
-2.5%
182
690

PROPOSED BUDGET
FISCAL YEAR 2025-26

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6015 Engineering Services
6017 Special Studies
6044 Credit Card Write-offs
6053 City Events
6054 Recruitment Exp
6099 Professional Services
6115 Landscaping
6116 Tree Maintenance
6127 Alarm Monitoring
6130 Repair & Maint/Facilities
6132 Repair & Maintenance/Streets
6133 R & M/Sewers/Storm Drains
6134 Vehicle Repair & Maintenance
6135 Repair/Maint Off Furn & Eqp
6136 Software Maintenance
6137 Repair Maint/Equipment
6138 Repairs - Electronic Devices
6140 Vehicle Maintenance Allocatn
6142 Vehicle Detailing
6144 Unplanned Repair & Maintenance
6146 Paint Supplies
6147 Janitorial Supplies
6165 Vehicle Rental
6170 Equipment & Tool Rental
6215 Telephone/Internet
6225 Advertising/Promotional
6230 Printing & Binding
6235 Travel
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6257 Licenses & Permits
6285 Hazardous Materials Disposal
6290 Dept. Contract Services
6301 Special Department Expenses
6305 Traffic Control Devices
6310 Street Signs
6315 Office Supplies
6320 Books & Periodicals
6325 Postage
6335 Water
6345 Gasoline & Diesel Fuel
6350 Small Tools/Equipment
6355 Small Furniture & Fixture
6360 Uniforms
6361 Personal Protection Equipment
6362 Emergency Medical Supples
6365 Computer Software
6366 Web Based Service/Subcriptions
6399 Other Supplies
6401 Community Programs
6845 Office Equipment
6999 Other Expenditure

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6840 Machinery & Equipment
6855 Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Works
Summary
FY22-23
Audited
FY23-24
Audited
FY2 -25
A... .
-
FY25-26 Proposed
Ch.n••fr.m
•2'-25 m -n•-.
1,804,973
2,951,889
1,540,550
1,633,005
1,800,500

10.3%
2,041
51,369
20,000
20,000
20,000

0.0%
-
32,192
30,000
30,000
65,000
116.7%
21 -
-
-
-

0.0%
-
620
-
-
-

0.0%
-
123
-
-
-

0.0%
448,611
547,531
447,900
594,427
406,000
-31.7%
69,959
55,168
65,000
75,000
96,920

29.2%
127,864
153,242
137,572
179,305
170,000
-5.2%
11,003
14,065
11,200
39,210
16,500
-57.9%
322,073
184,452
288,281
300,816
250,000
-16.9%
2,315
29,158
75,000
69,500
75,000

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

92.8%
125,824
179,274
130,000
158,000
162,000

2.S%
52 -
-
-
-

0.0%
10,676
10,682
11,000
11,000
6,000
-45.5%
13,705
31,690
54,208
54,208
47,000
-13.3%
108
-
-
-
-

0.0%
-
27 -
-
-

0.0%
-
7,604
7,000
7,000
7,000

0.0%
-
48,543
-
-
-

0.0%
-
343
35,000
35,000
35,000

0.0%
-
585
15,000
30,000
30,000

0.0%
-
-
-
290,000
200,000
-31.0%
23,125
7,262
16,000
16,000
16,000

0.0%
297
17,672
17,672
17,672
-
-100.0%
13,300
1,195
-
-
1,000

0.0%
394
472
400
6,900
7,500

8.7%
1,936
7,361
-
-
-

0.0%
21,081
7,912
7,690
7,400
4,300
-41.9%
-
373
-
3,250
600
-81.5%
3,532
4,403
6,515
3,590
300
-91.6%
116,555
133,571
138,659
157,159
126,680
-19.4%
2,849
2,613
4,500
4,500
4,500

0.0%
255,735
220,853
379,000
570,745
614,500

7.7%
146,133
143,604
-
-
-

0.0%
1,986
3,294
15,000
15,000
25,000

66.7%
27,004
16,240
23,000
23,000
20,000
-13.0%
3,118
3,574
2,700
2,700
2,200
-18.5%
75 439
500
500
200
-60.0%
44 16
-
-
-

0.0%
-
4,902
-
-
-

0.0%
480,940
363,825
376,000
346,000
300,000
-13.3%
5,564
7,548
3,000
11,000
8,000
-27.3%
48 373
-
-
-

0.0%
11,345
9,671
9,900
9,900
10,550

6.6%
120
-
1,500
2,000
4,500
125.0%
-
152
-
-
-

0.0%
13,920
37,302
8,000
8,000
22,100
176.3%
421
315
330
5,330
2,500
-53.1%
8,880
6,209
-
-
-

0.0%
203
302
-
-
-

0.0%
354
-
-
-
-

0.0%
22,300
22,455
24,000
25,200
24,000
-4.8%
2,295,511
2,398,376
2,415,527
3,183,252
2,884,850
-9.4%
23,970
5,921
7,209
7,209
-
-100.0%
25,231
3,126
36,500
17,790
-
-100.0%
49,624
9,047
43,709
24,999
-
-100.0%
4,150,108
5,359,312
3,999,786
4,841,256
4,685,350
-3.2%
(3,470,398)
(4,811,634)
(3,418,486)
(4,257,316)
(4,241,641)
-0.4%
183
691

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4750 Sale of Surplus Property
Total Revenues

GRAND TOTAL RESOURCES

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5147 ICMA Defined Contribution Plan
5159 Employee Medical Opt Out Plan
5160 Emp Bnft/Insurance Premiums
5161 Health Insurance Premiums
5162 Dental Insurance Premiums
5164 Optical Insurance Premiums
5167 LTD Ins Premium
5169 STD Ins Premium
5175 Leave Buyback
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6017 Special Studies
6053 City Events
6054 Recruitment Exp
6099 Professional Services
6136 Software Maintenance
6225 Advertising/Promotional
6230 Printing & Binding
6235 Travel
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6257 Licenses & Permits
6301 Special Department Expenses
6315 Office Supplies
6366 Web Based Service/Subcriptions
6401 Community Programs
6999 Other Expenditure

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6364 Computer Hardware

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Works
Public Works Administration
103550
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-2
Amende
FY25-26 Proposed
.o Change from
024-25 Amended
-
900
-
-
-

0.0%
-
900
-
-
-

0.0%
250,186
452,783
186,900
186,900
328,600

75.8%
-
10,133
29,900
29,900
17,000
-43.1%
197
485
1,000
1,000
-
-100.0%
179
708
-
-
-

0.0%
1,583
1,593
1,400
1,750
1,700
-2.9%
-
10,801
-
-
-

0.0%
23,055
15,643
16,500
-
-

0.0%
-
148
200
200
500
150.0%
1,612
1,241
500
-
-

0.0%
310
329
300
300
400

33.3%
-
-
700
-
-

0.0%
-
-
800
-
-

0.0%
3,893
7,165
2,800
2,800
3,500

25.0%
14,507
15,526
8,900
8,900
3,300
-62.9%
21,588
29,167
15,800
15,800
26,200

65.8%
-
1,066
-
-
-

0.0%
3,894
2,656
3,800
3,800
-
-100.0%
-
18 -
-
-

0.0%
-
8,536
-
16,500
18,100

9.7%
-
513
-
500
2,200
340.0%
-
(109)
-
-
-

0.0%
431
-
700
1,400
100.0%
-
264
-
800
800

0.0%
12,319
13,598
12,800
12,800
3,000
-76.6%
-
(18)
6,700
6,700
100
-98.5%
333,322
572,677
289,000
289,350
406,800

40.6%
-
11,117
-
-
-

0.0%
-
620
-
-
-

0.0%
-
123
-
-
-

0.0%
35,646
-
10,000
7,300
-
-100.0%
120
-
-
-
-

0.0%
13,300
1,195
-
-
-

0.0%
394
472
400
6,900
7,000

1.4%
1,936
7,361
-
-
-

0.0%
19,665
5,592
5,000
4,650
3,800
-18.3%
-
65 -
-
-

0.0%
2,065
3,553
4,425
1,595
300
-81.2%
3,000
6,255
3,000
3,000
-
-100.0%
687
-
-
-
-

0.0%
2,111
1,992
1,700
1,700
1,700

0.0%
99 265
200
200
-
-100.0%
59 -
-
-
-

0.0%
-
-
-
1,200
-
-100.0%
79,631
38,919
24,725
26,545
12,800
-51.8%
332
-
-
-
-

0.0%
332
-
-
-
-

0.0%
413,285
611,596
313,725
315,895
419,600

32.8%
(413,285)
(610,696)
(313,725)
(315,895)
(419,600)

32.8%
184
692

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4155 Encroachment Permits
4172 Transportation Permit
4310 Engineering Fees
4399 Other Charges for Service
Total Revenues

GRAND TOTAL RESOURCES

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5159 Employee Medical Opt Out Plan
5160 Emp Bnft/Insurance Premiums
5161 Health Insurance Premiums
5162 Dental Insurance Premiums
5164 Optical Insurance Premiums
5167 LTD Ins Premium
5169 STD Ins Premium
5175 Leave Buyback
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6017 Special Studies
6099 Professional Services
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6257 Licenses & Permits
6290 Dept. Contract Services
6320 Books & Periodicals
6325 Postage
6335 Water
6355 Small Furniture & Fixture
6365 Computer Software
6366 Web Based Service/Subcriptions
6399 Other Supplies

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Works
Public Works Engineering
103551
FY22-23
Audited
FY23-24
Audited
FY2,-25
.•.t-•
Am -n.-
FY25-26 Proposed
•FY2,-2' •• Ch-n--fr.m
I2,-25Am-n.-.
269,305
144,315
215,000
215,000
101,224
-52.9%
7,174
7,264
6,300
6,300
6,300

0.0%
180,031
208,897
210,000
210,000
180,000
-14.3%
223,201
177,222
150,000
150,000
150,000

0.0%
679,711
537,698
581,300
581,300
437,524
-24.7%
679,711
537,698
581,300
581,300
437,524
-24.7%
240,042
417,671
115,000
115,000
197,800

72.0%
-
8,121
29,900
29,900
19,000
-36.5%
1,271
1,274
1,500
1,500
1,000
-33.3%
15,207
-
-
-
-

0.0%
1,888
1,750
1,400
3,500
1,900
-45.7%
-
8,825
-
-
-

0.0%
43,733
33,879
28,600
-
-

0.0%
-
277
300
300
700
133.3%
3,298
2,699
600
-
-

0.0%
589
1,063
400
400
900
125.0%
-
-
600
-
-

0.0%
-
-
500
-
-

0.0%
3,762
6,490
1,700
1,700
2,300

35.3%
-
305
-
-
-

0.0%
17,807
31,435
8,900
8,900
17,700

98.9%
-
2,949
-
-
-

0.0%
-
39 -
-
-

0.0%
-
16,812
-
28,600
62,400
118.2%
1,607
-
600
4,400
633.3%
(392)
-
-
-

0.0%
747
-
600
1,600
166.7%
457
-
500
1,000
100.0%
5,627
-
-
4,800

0.0%
(39)
100
100
100

0.0%
327,597
541,596
189,500
191,600
315,600

64.7%
-
21,075
30,000
30,000
65,000
116.7%
204,505
180,559
73,000
196,397
150,000
-23.6%
427
1,790
1,800
1,800
500
-72.2%
-
308
-
350
250
-28.6%
735
-
850
850
-
-100.0%
-
-
-
-
180

0.0%
2,013
108,747
150,000
150,000
150,000

0.0%
-
439
500
500
200
-60.0%
19 -
-
-
-

0.0%
-
4,902
-
-
-

0.0%
-
326
-
-
-

0.0%
4,820
2,000
8,000
8,000
12,100

51.3%
122
-
130
130
-
-100.0%
474
-
-
-
-

0.0%
213,114
320,146
264,280
388,027
378,230
-2.5%
540,711
861,742
453,780
579,627
693,830

19.7%
138,999
(324,043)
127,520
1,673
(256,306)
-15417.9%
185
693

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4710 Reimbursements/Other Revenue
Total Revenues

GRAND TOTAL RESOURCES

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6015 Engineering Services
6099 Professional Services
6245 Meetings & Conferences
6255 Dues & Memberships
6290 Dept. Contract Services
6320 Books & Periodicals
6365 Computer Software

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Works
Public Works Tranportation
103590
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-2
Amende
FY25-26 Proposed
'O Change from
024-25 Amended
9,080
-
2,080
6,185
197.4%
9,080
-
2,080
6,185
197.4%
9,080
-
2,080
6,185
197.4%
133,938
142,931
147,500
97,500
-
-100.0%
750
250
1,300
250
-
-100.0%
-
6,687
-
-
-

0.0%
22,350
15,979
22,600
-
-

0.0%
-
68 500
500
-
-100.0%
1,541
1,156
500
-
-

0.0%
276
287
300
300
-
-100.0%
-
-
500
-
-

0.0%
-
-
600
-
-

0.0%
1,952
2,175
2,200
2,200
-
-100.0%
9,938
10,913
11,400
11,400
-
-100.0%
-
7 -
-
-

0.0%
-
6,570
-
22,600
-
-100.0%
-
449
-
500
-
-100.0%
-
(81)
-
-
-

0.0%
173
-
500
-
-100.0%
106
-
600
-
-100.0%
(7)
1,000
1,000
-
-100.0%
170,745
187,665
188,400
137,350
-
-100.0%
2,041
51,369
20,000
20,000
20,000

0.0%
108,355
212,386
156,000
206,000
150,000
-27.2%
648
182
800
800
-
-100.0%
258
850
840
840
-
-100.0%
15,448
18,709
35,000
35,000
185,000
428.6%
75 -
-
-
-

0.0%
9,100
34,993
-
-
10,000

0.0%
135,923
318,489
212,640
262,640
365,000

39.0%
306,668
506,153
401,040
399,990
365,000
-8.7%
(306,668)
(497,074)
(401,040)
(397,910)
(358,815)
-9.8%
186
694

PROPOSED BUDGET
FISCAL YEAR 2025-26

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services
6225 Advertising/Promotional
6250 Staff Training
6255 Dues & Memberships
6257 Licenses & Permits
6315 Office Supplies
6399 Other Supplies

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Works
Environmental Services
103593
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-2
Amende
FY25-26 Proposed
• Change from
024-25 Amended
37,835
93,517
120,000
191,323
106,000
-44.6%
1,000

0.0%
900
350
-61.1%
459
-
400
-
-

0.0%
109,965
121,291
125,000
141,500
113,000
-20.1%
423
500
500
500

0.0%
80 -
-
-
-

0.0%
148,339
215,232
245,900
334,223
220,850
-33.9%
148,339
215,232
245,900
334,223
220,850
-33.9%
(148,339)
(215,232)
(245,900)
(334,223)
(220,850)
-33.9%
187
695

PROPOSED BUDGET
FISCAL YEAR 2025-26

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5159 Employee Medical Opt Out Plan
5160 Emp Bnft/Insurance Premiums
5161 Health Insurance Premiums
5162 Dental Insurance Premiums
5164 Optical Insurance Premiums
5167 LTD Ins Premium
5169 STD Ins Premium
5175 Leave Buyback
5199 Other Employee Benefits

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services
6170 Equipment & Tool Rental
6230 Printing & Binding
6245 Meetings & Conferences
6250 Staff Training
6255 Dues & Memberships
6315 Office Supplies
6360 Uniforms
6366 Web Based Service/Subcriptions
6399 Other Supplies
6999 Other Expenditure

TOTAL MATERIALS, SUPPLIES & SERVICES

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Works
Maintenance Services Admin
103650
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-2
Amende
FY25-26 Proposed
'O Changefrom
024-25 Amended
272,453
281,646
378,300
368,060
201,700
-45.2%
14,866
11,282
-
-
-

0.0%
17,489
23,355
-
-
-

0.0%
14,729
974
-
-
-

0.0%
1,825
1,800
4,400
3,250
2,000
-38.5%
13,610
-
-
-

0.0%
74,554
52,288
65,000
-
-

0.0%
91 1,000
1,000
400
-60.0%
5,242
3,631
1,800
-
-

0.0%
935
827
900
900
500
-44.4%
1,600
-
-

0.0%
1,500
-
-

0.0%
4,782
4,951
5,500
5,500
2,000
-63.6%
557
423
-
-
-

0.0%
26,080
29,577
35,200
35,200
25,400
-27.8%
2,215
2,720
3,900
3,900
-
-100.0%
-
14 -
-
-

0.0%
-
12,441
-
65,000
42,200
-35.1%
-
713
-
1,800
2,500

38.9%
(147)
-
-
-

0.0%
230
-
1,600
800
-50.0%
141
-
1,500
500
-66.7%
4,574
4,996
8,800
8,495
13,000

53.0%
(14)
1,600
1,600
100
-93.8%
440,303
445,549
509,500
497,805
291,100
-41.5%
1,947
-
-
-

0.0%
919
-
-
-

0.0%
-
-
500

0.0%
-
256
-
60 -
-100.0%
-
-
-
2,000
-
-100.0%
-
-
-
305
-
-100.0%
560
1,034
500
500
-
-100.0%
8,264
8,709
-
-
-

0.0%
-
-
-
5,000
2,500
-50.0%
-
120
-
-
-

0.0%
92 -
-
-
-

0.0%
8,915
12,984
500
7,865
3,000
-61.9%
449,219
458,533
510,000
505,670
294,100
-41.8%
(449,219)
(458,533)
(510,000)
(505,670)
(294,100)
-41.8%
188
696

PROPOSED BUDGET
FISCAL YEAR 2025-26

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular
5005 Salaries/Part-Time
5015 Overtime
5020 Leave Accrual Payout
5022 Alternative H&W Payout
5023 Signing Bonus Payout
5099 Other Salaries & Wages
5105 Health Insurance Allocation
5110 Life Ins Allocation
5115 Dental Ins Allocation
5120 Optical Ins Allocation
5125 LTD Ins Allocation
5126 STD Ins Allocation
5135 Medicare
5141 Employers' PARS/ARS
5145 Employer CaIPERS Retire NC
5160 Emp Bnft/Insurance Premiums
5161 Health Insurance Premiums
5162 Dental Insurance Premiums
5164 Optical Insurance Premiums
5167 LTD Ins Premium
5169 STD Ins Premium
5175 Leave Buyback
5199 Other Employee Benefits
5500 Contra - Salaries

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services
6130 Repair & Maint/Facilities
6132 Repair & Maintenance/Streets
6133 R & M/Sewers/Storm Drains
6146 Paint Supplies
6147 Janitorial Supplies
6170 Equipment & Tool Rental
6255 Dues & Memberships
6257 Licenses & Permits
6290 Dept. Contract Services
6301 Special Department Expenses
6305 Traffic Control Devices
6310 Street Signs
6325 Postage
6350 Small Tools/Equipment
6360 Uniforms
6361 Personal Protection Equipment
6366 Web Based Service/Subcriptions
6399 Other Supplies
6401 Community Programs

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6840 Machinery & Equipment

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Works
Maint Svcs Street Maint
103652
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-2
Amende-
FY25-26 Proposed
.o Change from
024-25 Amended
232,205
276,337
305,500
305,500
387,500

26.8%
94,337
85,448
-
76,000
99,400

30.8%
30,768
22,962
23,000
23,000
33,000

43.5%
1,882
-
-
-
-

0.0%
2,925
1,800
4,100
3,500
4,200

20.0%
-
10,278
-
-
-

0.0%
-
12 -
-
-

0.0%
64,427
37,398
65,500
-
-

0.0%
-
176
800
800
800

0.0%
1,547
866
1,400
-
-

0.0%
768
738
800
800
1,000

25.0%
-
-
1,400
-
-

0.0%
-
-
1,200
-
-

0.0%
5,298
5,834
4,500
4,500
4,600

2.2%
3,626
3,293
-
-
-

0.0%
24,029
29,114
31,700
31,700
38,500

21.5%
-
42 -
-
-

0.0%
-
22,940
-
65,500
80,900

23.5%
-
1,054
-
1,400
4,100
192.9%
-
(244)
-
-
-

0.0%
-
417
-
1,400
1,700

21.4%
-
255
-
1,200
1,100
-8.3%
2,410
4,269
4,000
4,000
-
-100.0%
-
(42)
200
200
200

0.0%
(618,816)
-
(673,700)
(673,700)
(657,000)
-2.5%
(154,591)
502,946
(229,600)
(154,200)
-
-100.0%
62,271
58,970
88,900
(6,593)
-
-100.0%
8,103
2,837
-
-
-

0.0%
2,315
29,158
75,000
69,500
75,000

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

92.8%
-
291
25,000
25,000
25,000

0.0%
-
282
-
-
-

0.0%
7,008
6,344
10,000
10,000
10,000

0.0%
16 -
-
-
-

0.0%
-
-
2,509
2,509
500
-80.1%
-
-
50,000
51,097
59,500

16.4%
44,898
48,100
-
-
-

0.0%
1,986
3,294
15,000
15,000
25,000

66.7%
23,531
16,240
23,000
23,000
20,000
-13.0%
-
16 -
-
-

0.0%
182
818
-
8,000
5,000
-37.5%
2,384
536
3,000
3,000
3,000

0.0%
120
-
500
1,000
1,500

50.0%
49 -
-
-
-

0.0%
2,208
4,437
-
-
-

0.0%
-
151
-
-
-

0.0%
155,071
199,272
346,909
255,454
328,500

28.6%
72 5,921
-
-
-

0.0%
72 5,921
-
-
-

0.0%
551
708,140
117,309
101,254
328,500
224.4%
(551)
(708,140)
(117,309)
(101,254)
(328,500)
224.4%
189
697

PROPOSED BUDGET
FISCAL YEAR 2025-26

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services
6127 Alarm Monitoring
6130 Repair & Maint/Facilities
6134 Vehicle Repair & Maintenance
6135 Repair/Maint Off Furn & Eqp
6137 Repair Maint/Equipment
6138 Repairs - Electronic Devices
6146 Paint Supplies
6147 Janitorial Supplies
6170 Equipment & Tool Rental
6215 Telephone/Internet
6245 Meetings & Conferences
6257 Licenses & Permits
6290 Dept. Contract Services
6301 Special Department Expenses
6315 Office Supplies
6350 Small Tools/Equipment
6355 Small Furniture & Fixture
6360 Uniforms
6361 Personal Protection Equipment
6362 Emergency Medical Supples
6366 Web Based Service/Subcriptions
6399 Other Supplies
6401 Community Programs
6845 Office Equipment
6999 Other Expenditure
6364
6855

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
Computer Hardware
Furniture & Fixtures

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Works
Maint Svcs Facilities Maint
103654
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-2
Amend
Change from
024-25 Amended
297,690
271,033
262,800
262,800
337,000

28.2%
56,588
40,330
-
77,600
49,700
-36.0%
28,181
58,741
37,000
37,000
47,000

27.0%
810
12,359
-
-
-

0.0%
1,255
3,500
5,000
4,750
3,500
-26.3%
-
14,920
-
-
-

0.0%
-
14 -
-
-

0.0%
73,685
39,895
48,600
-
-

0.0%
-
114
800
800
700
-12.5%
4,815
2,713
1,100
-
-

0.0%
838
714
600
600
1,100

83.3%
-
-
1,300
-
-

0.0%
-
-
1,100
-
-

0.0%
5,628
5,798
3,900
3,900
4,900

25.6%
2,214
1,513
-
-
-

0.0%
27,572
24,260
23,600
23,600
35,800

51.7%
-
27 -
-
-

0.0%
-
16,856
-
48,600
84,900

74.7%
-
868
-
1,100
5,700
418.2%
-
(189)
-
-
-

0.0%
286
-
1,300
1,600

23.1%
175
-
1,100
1,000
-9.1%
-
-
-
4,300

0.0%
(27)
200
200
200

0.0%
499,275
493,900
386,000
463,350
577,400

24.6%
-
152
-
-
-

0.0%
11,003
14,065
11,200
39,210
16,500
-57.9%
235,158
179,423
220,000
242,535
205,000
-15.5%
3,460
1,217
-
-
-

0.0%
52 -
-
-
-

0.0%
7,437
15,520
14,000
14,000
14,000

0.0%
108
-
-
-
-

0.0%
-
52 10,000
10,000
10,000

0.0%
-
303
15,000
30,000
30,000

0.0%
16,117
-
6,000
6,000
6,000

0.0%
297
17,672
17,672
17,672
-
-100.0%
196
92 -
-
-

0.0%
3,590
1,959
5,100
5,100
8,000

56.9%
164,850
93,397
144,000
334,648
220,000
-34.3%
55,275
57,888
-
-
-

0.0%
447
124
-
-
-

0.0%
3,191
198
-
-
-

0.0%
(415)
47 -
-
-

0.0%
666
426
5,750
5,750
5,750

0.0%
-
-
500
500
1,500
200.0%
-
152
-
-
-

0.0%
151
-
-
-
-

0.0%
5,037
1,079
-
-
-

0.0%
-
151
-
-
-

0.0%
354
-
-
-
-

0.0%
22,208
22,455
24,000
24,000
24,000

0.0%
529,184
406,373
473,222
729,415
540,750
-25.9%
91 -
-
-
-

0.0%
25,231
3,126
36,500
17,790
-
-100.0%
25,322
3,126
36,500
17,790
-
-100.0%
1,053,781
903,398
895,722
1,210,555
1,118,150
-7.6%
(1,053,781)
(903,398)
(895,722)
(1,210,555)
(1,118,150)
-7.6%
190
698

PROPOSED BUDGET
FISCAL YEAR 2025-26

MATERIALS, SUPPLIES & SERVICES
6115 Landscaping
6116 Tree Maintenance
6130 Repair & Maint/Facilities
6137 Repair Maint/Equipment
6245 Meetings & Conferences
6290 Dept. Contract Services
6301 Special Department Expenses
6310 Street Signs
6350 Small Tools/Equipment
6360 Uniforms
6399 Other Supplies
6401 Community Programs

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6840 Machinery & Equipment

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Works
Medians and Parkways
103655
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-2
Amende
FY25-26 Proposed
'O Change from
024-25 Amended
69,959
55,168
65,000
75,000
96,920

29.2%
127,864
153,242
137,572
179,305
170,000
-5.2%
78,278
1,696
68,281
58,281
45,000
-22.8%
208
-
208
208
-
-100.0%
90 -
90 90
-
-100.0%
71,175
-
-
-
-

0.0%
21,193
20,620
-
-
-

0.0%
3,473
-
-
-
-

0.0%
189
-
-
-
-

0.0%
30 -
-
-
-

0.0%
603
456
-
-
-

0.0%
144
-
-
-
-

0.0%
373,207
231,183
271,151
312,884
311,920
-0.3%
7,209
-
7,209
7,209
-
-100.0%
7,209
-
7,209
7,209
-
-100.0%
380,416
231,183
278,360
320,093
311,920
-2.6%
(380,416)
(231,183)
(278,360)
(320,093)
(311,920)
-2.6%
191

PROPOSED BUDGET
FISCAL YEAR 2025-26
Revenues
4710 Reimbursements/Other Revenue
Total Revenues

GRAND TOTAL RESOURCES

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

TOTAL SALARIES & BENEFITS

MATERIALS, SUPPLIES & SERVICES
6044 Credit Card Write-offs
6130 Repair & Maint/Facilities
6134 Vehicle Repair & Maintenance
6136 Software Maintenance
6137 Repair Maint/Equipment
6140 Vehicle Maintenance Allocatn
6142 Vehicle Detailing
6144 Unplanned Repair & Maintenance
6165 Vehicle Rental
6245 Meetings & Conferences
6257 Licenses & Permits
6285 Hazardous Materials Disposal
6301 Special Department Expenses
6345 Gasoline & Diesel Fuel
6350 Small Tools/Equipment
6360 Uniforms
6361 Personal Protection Equipment
6366 Web Based Service/Subcriptions
6399 Other Supplies

TOTAL MATERIALS, SUPPLIES & SERVICES

CIP & EQUIPMENT
6840 Machinery & Equipment

TOTAL CIP & EQUIPMENT

EXPENDITURES GRAND TOTAL

NET CHANGE IN POSITION
Public Works
Maint Svcs Fleet Operations
103658
FY22-23
Audited
FY23-24
Audited
FY2,-25
.•.t-•
Am -n.-
FY25-26 Proposed
•FY2,-2' •• Ch-n--fr.m
I2,-25Am-n.-.
385
-
-100.0%
385
-
-100.0%
-
-
385
-
-100.0%
124,898
134,091
140,700
140,700
140,700

0.0%
1,113
1,941
1,650
1,650
1,500
-9.1%
500
500
500
500
500

0.0%
-
6,524
-
-
-

0.0%
44,879
31,958
45,100
-
-

0.0%
-
67 500
500
300
-40.0%
3,082
2,312
1,000
-
-

0.0%
552
575
600
600
600

0.0%
-
-
700
-
-

0.0%
-
-
600
-
-

0.0%
1,836
2,075
2,100
2,100
2,100

0.0%
11,462
13,508
14,200
14,200
14,500

2.1%
-
13 -
-
-

0.0%
-
12,982
-
45,100
45,100

0.0%
-
899
-
1,000
3,100
210.0%
-
(161)
-
-
-

0.0%
-
178
-
700
700

0.0%
-
109
-
600
400
-33.3%
-
(13)
100
100
100

0.0%
188,321
207,557
207,750
207,750
209,600

0.9%
21 -
-
-
-

0.0%
384
496
-
-
-

0.0%
122,364
178,058
130,000
158,000
162,000

2.5%
10,556
10,682
11,000
11,000
6,000
-45.5%
6,060
16,170
40,000
40,000
33,000
-17.5%
-
27 -
-
-

0.0%
-
7,604
7,000
7,000
7,000

0.0%
-
48,543
-
-
-

0.0%
-
-
-
290,000
200,000
-31.0%
57 -
-
-
-

0.0%
-
4,066
3,050
5,050
5,000
-1.0%
2,849
2,613
4,500
4,500
4,500

0.0%
24,080
16,996
-
-
-

0.0%
480,877
363,825
376,000
346,000
300,000
-13.3%
2,002
6,532
3,000
3,000
3,000

0.0%
-
-
1,150
1,150
1,800

56.5%
-
-
500
500
1,500
200.0%
-
50 -
-
-

0.0%
479
118
-
-
-

0.0%
649,728
655,779
576,200
866,200
723,800
-16.4%
16,689
-
-
-
-

0.0%
16,689
-
-
-
-

0.0%
854,739
863,336
783,950
1,073,950
933,400
-13.1%
(854,739)
(863,336)
(783,950)
(1,073,565)
(933,400)
-13.1%
192

193
701

CAPITAL IMPROVEMENT PROGRAM
The Capital Improvement Program (CIP) identifies major public improvements to the City's infrastructure over the next five years and includes new projects, upgrades to existing facilities as well as rehabilitation of streets and roadways.

Capital Projects
Each year as part of the budget process, the CIP is reviewed and updated to ensure the City's priorities and needs have not changed from the prior year, and to confirm there is sufficient revenue to support the projects planned.

Funding for capital projects is appropriated
within the current fiscal year budget. For
any multi -year projects that are not
completed at fiscal year-end, a continuing
appropriation for the unspent balance will
be carried over into the following year's
budget. In general, the CIP budget provides
funding for infrastructure construction and
rehabilitation, while the operating budget
and other special funds provide funding for
routine infrastructure maintenance.

In addition to capital projects identified in the Capital Improvement Program, the city is working towards developing a seven-year replacement or maintenance schedule for all city assets related to government buildings; equipment, tools, office furniture; information technology; and rolling fleet so it can forecast and plan for future funding needs. An annual review and update of the City's needs has been completed and the Fiscal Year 2025-26 budget includes funding for those capital replacement items that need to be purchased, with the limited resources available. Capital Equipment includes a loader and park amenities such as benches, trash cans and picnic tables,
playground replacement, the Golden
Avenue bridge replacement, with street
improvements being the primary focus of
the CIP for FY 2025-26.

Included in Information technology will be
the regular replacements of older computer
workstations, and servers.
194
702

FY 2025-26 Proposed Capital Projects
Project Type
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
Project Description
UST Removal and Replacement at Corporate
Powell Building Improvement Project -
Whitten Center Kitchen Renovation
City Hall Roof Repairs
Aguirre Building Renovation
Funding Source
Measure U (0079)
Misc. Grants (0050)
Citywide Parks & Rec Impact Fee
(0063)
Measure U (0079), Citywide Public
Safety Impact Fee (0067)
Citywide Parks & Rec Impact Fee
(0063)
Proposed
220,000
112,350
30,000
1,000,000
40,000
City Buildings & Facilities
Total
1,402,350
Parks
Parks
Parks
Parks
Parks
Tynes Gym Roof Replacement
Samp and Los Vaqueros Park Playground
Replace Park Benches
Whitten Center Pool Deck Repair
Los Vaqueros Storm Drain
Citywide Parks & Rec Impact Fee
(0063)
Misc. Grants (0050)
Citywide Parks & Rec Impact Fee
(0063)
Citywide Parks & Rec Impact Fee
(0063)
Citywide Parks & Rec Impact Fee
(0063)
255,000
600,000
60,000
30,000
150,000
Parks Total
1,095,000
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Old Town Streetscape Improvements
FY 25-26 Annual Sidewalk and Curb Ramp
Repairs
Golden Avenue Bridge Replacement Project
Construction
FY 24-25 Residential Street Rehabilitation
EIFD
CDBG (0030)
Measure U (0079), Misc. Grants (0050)
Measure U (0079),SB 1/ Gas Tax-
RMRA (0060), Gas Tax (0017)
150,000
175,000
3,582,340
4,493,206
Streets & Streetscapes Total
8,400,546
Technology
Technology
Technology
Technology
Desktop Computer Replacement Program
Public Safety Operations HW Upgrades
City Facilities Server/Network Upgrades
Technology Projects
Technology Impact Fees (0075)
Technology Impact Fees (0075)
Technology Impact Fees (0075)
Technology Impact Fees (0075)
40,000
75,000
40,000
140,535
Technology Total
295,535
Traffic and Transportation
Ops
Traffic and Transportation
Ops Total
Citywide Signal Hardware Upgrades
Citywide Traffic Impact Fee (0065)
154,848
154,848
Vehicles and Equipment
Vehicles and Equipment
Fleet Lift Equipment
Fire Department Equipment
General Fund (0010)
Citywide Public Safety Impact Fee
(0067), Fire Impact Fee (0089)
35,000
17,200
Vehicles and Equipment
Total
52,200
Grand Total of Proposed Projects 11,400,479
195

CITY OF PL ACENTI A

CAPITAL IMPROVEMENT PROJECT I NFORMATION
PROJECT TITLE: Fuel Tank Removal
DEPARTMENT:

Public Works
DEPT. PRO JECT MGR:

Samantha Byfield
SCHEDULE:

D esign Complete:

Construction Complete:

Project Delivery:

FY 2025/26
FY 2025/26
FY 2025/26
PROJECT DESCRIPTI ON:

PROJECT NEED:

SOURCE DOCUMENT:

Removal of the undergroud storage tanks at the City Corporation Yard.

The two, single -walled tanks are required to be removed by December 31, 2025 by California State law. The City relies on diesel and unleaded fuel for City vehicles, including emergency response . Dies el fuel is also needed to power emergency generators in the event of a power outage.

California Health and Saf ety C ode Chapter 6 .7, Section 25291(a)(1)-(6) STR ATEGIC PLAN GOAL: Ensure That Public Safety Continues To Be A High Priority

PROJECT PHASE
PRIOR FYs
FY 25/26
FY 26/27
FY 27/28
FY 28/29
Planning
Design
Constructi on
O ther
$ 100,000
$ 220,000
—
TOTAL
$ 100,000
$ 220,000

FUNDING SOURCES
PRIOR FYs
FY 25/26
FY 26/27
FY 27/28
FY 28/29
Measu re U
$ 100,000
$ 220,000
TOTA L
$ 100,000
$ 220,000
TOTAL PROJECT CO ST:
$ 320,000
PROJECT STATUS:

C ontinui ng
CATEGORY: City Buildings & Facilitie s

CITY OF PLACENTIA

CAPIT AL IMPROVEMENT PROJECT INFORMATIO N
PROJECT TITLE:

Powell Building
Improvement Project -
Window Replacements
DEPARTMENT:

Public Works
DEPT. PRO JECT M GR:

Shelley Kennell
SCHEDULE:

D esign Complete:

Con struction Co mplete:

Project Delivery:

FY 2025/26
FY 2025/26
PROJECT DESCRIPTI ON: This project involves the installation of a HVAC system and the replacement of windows at the Powell Building.

PROJECT NEED: The existing windows have reached and are past their useful life, and needing to be replaced. Additional funding will go towards the windows.

S OURCE D OCUMENT:

STR ATEGIC PLAN GOAL: Implement Public Infrastructure To Meet Community Needs

PROJECT PHASE
PRIOR FYs
FY 25/26
FY 26/27
FY 27/28
FY 28/29
Pla nni ng
D esign
Construction
Other
$ 342,528
_
$ 112,350
$ 112,350
—
TOTAL
$ 342,528

FUNDING SOURCES
PRIOR FYs
FY 25/26
FY 26/27
FY 27/28
FY 28/29
Measure U
$ 175,000
Misc . Grants
$ 167,528
$ 112,350
TOTAL
$ 342,528
$ 112,350
TOTAL PROJECT COST:
$ 454,878
PROJECT STATUS:

Continuing
CATEGORY: City B uilding and Facilities

CITY OF PLACENTIA

IMPROVEME NT PROJECT INFORMATION
PROJECT TITLE: Whitten Center Kitchen
DEPARTMENT:

Community Service s
DEPT. PROJECT MGR:

Lydie Gutfeld
SCHEDULE:

Design Complete:

Construction Complete:

P roject Delivery:

FY 2025/26
FY 2025/26
PROJECT DESCRIPTI ON: This project involves replacing the stove, refrigerator, sink, and countertop in the Whitten Center Kitchen .

PR OJECT NEED: This project will enhance the beautificati on of th e center and allow applicants to reserve the city facility.

SOURCE DOCUMENT:

STR ATEGIC PLAN GOAL: Improve City Beautification

PROJECT PHASE
PRIOR FYs
FY 25/26
FY 26/27
FY 27/28
FY 28/29
Pla nni ng
Desig n
Con stru ctio n
Other
$ 30,000
$

FUNDING SOURCES
PRIOR FYs
FY 25/26
$ 30,000
FY 26/27
FY 27/28
FY 28/29
Citywide Parks & Rec Impact
Fees
TOTAL
$
$ 30,000
TOTA L PROJECT CO ST:
$ 30,000
PROJECT STATUS:

New
CATEGORY: City Buildings & Facilities

CITY OF PLACENTIA

CAPITAL IMP RO VEMENT PROJECT INFORMATIO
PROJECT TITLE:

Safe Streets For All
DEPARTMENT:

Public Works
DEPT. PROJECT M GR:

Chris Tanio
SCHEDULE:

D esign Complete:

Con struction Complete:

Project Delivery
FY 2025/26
FY 2025/26

PROJECT LOCATION

CITYWIDE
PROJECT DESCRIPTION:

PROJECT NEED:

S OURCE DOCUMENT:

The Safe Streets and Roads for All (SS4A) program Action Plan Grant will fund the Vision Zero Action Plan which is a safety plan where projects will be identified and prioritized to most likely reduce or eliminate roadway fatalities and serious injuries for all road users.

The Vision Zero Action Plan will prioritize safety for all road users and meet all requirements of SS4A's Comprehensive Safety Action Plan including safety data analysis', public engagement, annual reporting and monitoring.

N/ A
STR ATEGIC PLAN GOAL: Ensure That Public Safety Continues To Be A High Priority

PROJECT PHASE
PRIOR FYs
FY 25/26
—
$ 150,000
$

FUNDING SOURCES
PRIOR FYs
FY 25/26
FY 26/27
FY 27/28
FY 28/29
Measure U
—
$30,000
Misc . Gran ts
$ 120,000
TOTA L
$
$ 150,000
TOTAL PROJECT CO ST:
$ 150,000
PROJECT STATUS:

New
CATEGORY: Traffic & Transp ortation Ops

CITY OF PLACENTI A

IMPROVEMENT PROJECT I NFORMATION
PROJECT TITLE:

Highway Safety
Improvement Program
(HSIP) Cycle 12
DEPARTMENT:

Public Works
DEPT. PROJECT MGR:

Shelley Kennell
SCHEDULE:

Design Complete:

Construction Complete: FY 2025/26
Project Deliv ery: FY 2025/26

PROJECT LO CA TION

CITYWIDE
PROJECT DESCRIPTION:

PROJECT NEED:

SOURCE DOCUMENT:

Install leading pedestrian intervals (LPIs), install and upgrade pedestrian crossings at various locations throughout the City, including 7 signalized intersections and 2 unsignalized intersections.

Enhance pedestrian safety throughout the City with LPIs that will give pedestrians a dedicated head start when crossing signalized intersections before vehicles are given a green light indication .

Caltrans Highway Safety Program (HSIP)
STRATEGIC PL AN GO AL: Ensure That Public Safety Continues To Be A High Priority

PROJECT PH ASE
PRI OR FYs
FY 25/26
FY 26/27
FY 27/28
FY 28/29
Planning
Desig n
Constructi on
Other
$281,100
$

FUNDING SOURCES
PRIOR FYs
FY 25/26
FY 26/27
FY 27/28
FY 28/29
Measure U
$28,110
Misc. Gran ts
$ 252,990
TOTAL
$
$ 281,100
TOTA L PROJECT CO ST:
$ 281,100
PROJECT STATUS:

New
CATEGORY: Tra ffic & Transp ortati on Ops

CITY OF PL ACENTI A

CAPITAL IMPROVEMENT PROJECT INFORMATIO
PROJECT TITLE: City Hall Roof Repairs
DEPARTMENT:

Public Works
DEPT. PROJECT M GR:

Samantha Byfield
SCHEDULE:

D esign Complete:

Construction Complete:

P ro je ct Delivery:

FY 2025/26
FY 2025/26
PROJECT DESCRIPTI ON: Repair City Hall roof
PROJECT NEED: The existing facility is in need of roof repairs as many leaks are encountered during rain events .

SOURCE DOCUMENT: Facility Condition Assessment
STRATEGIC PL AN G OAL: Implement Public Infrastructure To Meet Community Needs

PROJECT PH ASE
PRIOR FYs
FY 25/26
FY 26/27
FY 27/28
FY 28/29
Pla nni ng
De sign
Constructi on
Other
Other
_
$ 1,000,000
$

FUNDING SOURCES
PRIOR FYs
FY 25/26
FY 26/27
FY 27/28
FY 28/29
Measu re U
$ 880,000
Citywide P ublic Safety Impact
Fee
$ 120,000
TOTAL
$
$ 1,000,000
TOTAL PROJECT CO ST:
$ 1,000,000
PROJECT STATUS:

New
C ATEGORY: City Building and Facilities

CITY OF PLACENTIA

IMPROVEME NT PROJECT INFORMATION
PROJECT TITLE:

Aguirre Building
Renovation
DEPARTMENT:

Community Service s
DEPT. PROJECT MGR:

Lydie Gutfeld
SCHEDULE:

Design Complete:

Construction Complete:

P roject Delivery:

FY 2025/26
FY 2025/26
PROJECT DESCRIPTI ON:

PROJECT NEED:

SOURCE DOCUMENT:

This project involves replacing the countertop, sink, and flooring in the rental building to enhance functionality and aesthetics.

This project is necessary to address wear and tear on the existing countert op, sink, and flooring in the rental building . These improvements are essential for maintaining the building's usability and meeting the expectations of current and prospective rent ers .

STR ATEGIC PLAN GOAL: Implement Public Infrastructure To Meet Community Needs

PROJECT PHASE
PRIOR FYs
FY 25/26
FY 26/27
FY 27/28
FY 28/29
Pla nni ng
Desig n
Con stru ctio n
Other
$ 40,000
$

FUNDING SOURCES
PRIOR FYs
FY 25/26
$ 40,000
FY 26/27
FY 27/28
FY 28/29
Citywide Parks & Rec Impact
Fee
TOTAL
$
$ 40,000
TOTA L PROJECT CO ST:
$ 40,000
PROJECT STATUS:

New
CATEGORY: City Buildings & Facilities

CITY OF PLACENTIA

IMPROVEME NT PROJECT INFORMATION
PROJECT TITLE:

Tynes Gym Roof
Replacement
DEPARTMENT:

Community Service s
DEPT. PROJECT MGR:

Lydie Gutfeld
SCHEDULE:

Design Complete:

Construction Complete:

P roject Delivery:

FY 2025/26
FY 2025/26
PROJECT DESCRIPTI ON: This project involves the complete replacement of the Tynes Gym Roof that is currently leaking in multiple areas.

PR OJECT NEED: The current roof at Tynes Gym has multiple leaks in various areas that are impacting the interior roof and exterior walls as well .

SOURCE DOCUMENT:

STR ATEGIC PLAN GOAL: Implement Public Infrastructure To Meet Community Needs

PROJECT PHASE
PRIOR FYs
FY 25/26
FY 26/27
FY 27/28
FY 28/29
Pla nni ng
Desig n
Con stru ctio n
Other
$ 255,000
$

FUNDING SOURCES
PRIOR FYs
FY 25/26
$ 255,000
FY 26/27
FY 27/28
FY 28/29
Citywide Parks & Rec Impact
Fee
TOTAL
$
$ 255,000
TOTA L PROJECT CO ST:
$ 255,000
PROJECT STATUS:

CATEGORY:

New
Park s

CITY OF PLACENTIA

CAPIT AL IMPROVEMENT PROJECT INFORMATIO
PROJECT TITLE: Samp and Los Vaqueros
Park Playground
DEPARTMENT:

Community Services
DEPT. PRO JECT M GR:

Lydie Gutfeld
SCHEDULE:

D esign Complete:

Con struction Co mplete:

Project Delivery:

FY 2025/26
FY 2025/26
PROJECT DESCRIPTI ON:

PROJECT NEED:

S OURCE DOCUMENT:

Removal and replacement of old play equipment, rubber surfacing, and sand.

The playground at Los Vaqu eros is twenty years old. The play equipment at Los Vaqueros has had multiple minor repairs, and has needed the replacement and removal of play pieces. The playground at Samp is twenty eight years old. The rubber surfacing at both parks is past its useful life .

STR ATEGIC PLAN GOAL: Implement Public Infrastructure To Meet Community Needs

PROJECT PHASE
PRIOR FYs
FY 25/26
FY 26/27
FY 27/28
FY 28/29
Pla nni ng
D esign
Construction
Other
$ 600,000
$

FUNDING SOURCES
PRIOR FYs
FY 25/26
FY 26/27
FY 27/28
FY 28/29
Misc. Grants
$ 600,000
$
TOTAL PROJECT COST:
$ 600,000
PROJECT STATUS:

CATEGORY:

New
Park s

CITY OF PLACENTIA

IMPROVEME NT PROJECT INFORMATION
PROJECT TITLE: Replace Park Benches
DEPARTMENT:

Community Service s
DEPT. PROJECT MGR:

Lydie Gutfeld
SCHEDULE:

Design Complete:

Construction Complete:

P roject Delivery:

FY 2025/26
FY 2025/26

PROJECT LO CATION
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PROJECT DESCRIPTI ON: This project involves the replacement of all the park benches at both Richard Samp Park and Kraemer Memorial Park.

PR OJECT NEED:

SOURCE DOCUMENT:

The current park benches at thes e parks are old and n eed replacem ent, the replacement of these amenities will enhance the community experience .

STR ATEGIC PLAN GOAL: Implement Public Infrastructure To Meet Community Needs

PROJECT PHASE
PRIOR FYs
FY 25/26
FY 26/27
FY 27/28
FY 28/29
Pla nni ng
Desig n
Con stru ctio n
Other
$ 60,000
$

FUNDING SOURCES
PRIOR FYs
FY 25/26
$ 60,000
FY 26/27
FY 27/28
FY 28/29
Citywide Parks & Rec Impact
Fee
TOTAL
$
$ 60,000
TOTA L PROJECT CO ST:
$ 60,000
PROJECT STATUS:

CATEGORY:

New
Park s

CITY OF PLACENTIA

IMPROVEME NT PROJECT INFORMATION
PROJECT TITLE: Whitten Pool Deck Repair
DEPARTMENT:

Community Service s
DEPT. PROJECT MGR:

Lydie Gutfeld
SCHEDULE:

Design Complete:

Construction Complete:

P roject Delivery:

FY 2025/26
FY 2025/26
PROJECT DESCRIPTI ON: This project involves the replacement of a section of the deteriorating pool deck at the Whitten Pool.

PR OJECT NEED:

SOURCE DOCUMENT:

The replacement of the deteriorating s ection of the p ool deck at the Whitt en Pool is necessary to address safety concerns and prevent further structural damage .

STR ATEGIC PLAN GOAL: Implement Public Infrastructure To Meet Community Needs

PROJECT PHASE
PRIOR FYs
FY 25/26
FY 26/27
FY 27/28
FY 28/29
Pla nni ng
Desig n
Con stru ctio n
Other
$30,000
$

FUNDING SOURCES
PRIOR FYs
FY 25/26
$ 30,000
FY 26/27
FY 27/28
FY 28/29
Citywide Parks & Rec Impact
Fee
TOTAL
$
$ 30,000
TOTA L PROJECT CO ST:
$ 30,000
PROJECT STATUS:

CATEGORY:

New
Park s

CITY OF PLACENTIA

IMPROVEME NT PROJECT INFORMATION
PROJECT TITLE: Los Vaqueros Storm Drain
DEPARTMENT:

Community Service s
DEPT. PROJECT MGR:

Lydie Gutfeld
SCHEDULE:

Design Complete:

Construction Complete:

P roject Delivery:

FY 2025/26
FY 2025/26
PROJECT DESCRIPTI ON:

PR OJECT NEED:

SOURCE DOCUMENT:

Perform maintenance on the existing concrete gutter at Los Vaqueros Park, including repairing damaged concrete sections and installing rip -rap along the adjacent swale to prevent future erosi on .

Broken cement al ong the drain path is to be filled in with gravel and large rock to avoid further deterioration of surrounding grass area.

STR ATEGIC PLAN GOAL: Ensure That Public Safety Continues To Be A High Priority

PROJECT PHASE
PRIOR FYs
FY 25/26
FY 26/27
FY 27/28
FY 28/29
Pla nni ng
Desig n
Con stru ctio n
Other
$ 150,000
$

FUNDING SOURCES
PRIOR FYs
FY 25/26
$ 150,000
FY 26/27
FY 27/28
FY 28/29
Citywide Parks & Rec Impact
Fee
TOTAL
$
$ 150,000
TOTA L PROJECT CO ST:
$ 150,000
PROJECT STATUS:

CATEGORY:

New
Park s

CITY OF PLACENTIA

I CAPIT AL IMPROVEMENT PROJECT INFORMATIO N
PROJECT TITLE: Old Town Streetscape
Improvements
DEPARTMENT:

Public Works
DEPT. PRO JECT M GR:

Gabriel Guerrero-Gabany
SCHEDULE:

D esign Complete:

Con struction Co mplete:

Project Delivery:

FY 2025/26
FY 2025/26
PROJECT DESCRIPTI ON:

The construction of streetscape improvements for the Old Town District.

Improvements include improved pedestrian accessibilty and safety, landscaping, lighting, striping, signage and roadway rehabilitation .

PROJECT NEED: Complete remaining design due to fire lane width requirements.

S OURCE D OCUMENT: Old Town Streetscape Master Plan
STR ATEGIC PLAN GOAL: Promote Community And Economic Development

PROJECT PHASE
PRIOR FYs
_ FY 25/26
$ 150,000
$ 150,000
FY 26/27
FY 27/28
FY 28/29
Pla nni ng
D esign
Construction
Other
Other
$ 10,000,000
—
TOTAL
$ 10,000,000

FUNDING SOURCES
PRIOR FYs
FY 25/26
FY 26/27
FY 27/28
FY 28/29
E IFD
$ 10,000,000
$ 150,000
$ 150,000
TOTAL
$ 10,000,000
TOTAL PROJECT COST:
$ 10,150,000
PROJECT STATUS:

Continuing
CATEGORY: Streets and Streetscapes

CITY OF PLACENTIA

CAPIT AL IMPROVEMENT PROJECT INFORMATIO
PROJECT TITLE: FY 25-26 Annual Sidewalk
and Curb Ramp Repairs
DEPARTMENT:

Public Works
DEPT. PRO JECT M GR:

Samantha Byfield
SCHEDULE:

D esign Complete:

Con struction Co mplete:

Project Delivery:

FY 2025/26

PROJECT LOCATION

CITYWIDE
PROJECT DESCRIPTI ON:

PROJECT NEED:

S OURCE DOCUMENT:

As part of the City's current pavement rehabilitation and maintenance program, a 360 -degree design philosophy was adopted to maintain, repair, and improve streets, sidewalks, and pedestrian and traffic related improvements within the public right-of-way.

There is a need to address damaged sidewalks and curbs ramps . The Public Works Department has identified a number of locations where these repairs are n eeded .

STR ATEGIC PLAN GOAL: Implement Public Infrastructure To Meet Community Needs

PROJECT PHASE
PRIOR FYs
FY 25/26
FY 26/27
FY 27/28
FY 28/29
Pla nni ng
D esign
Construction
Other
Other
_
$ 175,000
$

FUNDING SOURCES
PRIOR FYs
FY 25/26
FY 26/27
FY 27/28
FY 28/29
CD BG
$ 175,000
$
TOTAL PROJECT COST:
$ 175,000
PROJECT STATUS:

New
CATEGORY: Streets and Street scape s

PROJECT TITLE: Golden Avenue Bridge
Replacement Project

CITY OF PLACENTIA

CAPITAL IMPROVEME NT PROJECT INFORMATION
DEPARTMENT:

Public Works
DEPT. PROJECT MGR:

Gabriel Guerrero-Gabany
SCHEDULE:

Design Complete:

Construction Complete:

P roject Delivery:

FY 2025/26
FY 2026/27
FY 2026/27
PROJECT DESCRIPTI ON:

PROJECT NEED:

S OURCE DOCUMENT:

Widening the bridge to accommodate sidewalks and bikelanes along the two vehicle travel lanes as well as provide access to an off-street recreational trail al ong Carbon Cany on.

The bridge was built in 1926, has surpassed its serviceable life and has been identified by Caltrans as functionally obsolete .

Caltrans bridge report
STR ATEGIC PLAN GOAL: Implement Public Infrastructure To Meet Community Needs

PROJECT PHASE
PRIOR FYs
FY 25/26
FY 26/27
FY 27/28
FY 28/29
Pla nni ng
Desig n
Con stru ctio n
Other
$ 2,576,855
$ 3,582,340
$ 3,582,340
TOTAL
$ 2,576,855

FUNDING SOURCES
PRIOR FYs
FY 25/26
FY 26/27
FY 27/28
FY 28/29
Misc. Gran ts
$ 2,576,855
$ 2,647,047
Measu re U
$ 935,293
TOTAL
$ 2,576,855
$ 3,582,340
TOTAL PROJECT COST:
$ 6,159,195
PROJECT STATUS:

C ontinuing
C ATEGORY: Streets & Streetscapes

CITY OF PL ACENTI A

IMPROVEME NT PROJECT INFORMATION
PROJECT TITLE: FY 24-25 Residential Street
Rehabilitation
DEPARTMENT:

Public Works
DEPT. PROJECT MGR:

Gabriel Guerrero
SCHEDULE:

Design Complete:

Construction Complete:

P roject Delivery:

FY 2025/26
FY 2025/26
PROJECT DESCRIPTI ON: Pavement maintenance of local streets including Type II slurry seal, cold milling and pavement overlay .

PR OJECT NEED:

SOURCE DOCU MENT:

Stre ets are a critical infrastructure asset which requir es schedul ed maintenanc e to ensure continued state funding and day to day operations of the City 2024 Pavement Management Plan
STR ATEGIC PLAN GOAL: Implement Public Infrastructure To Meet Community Needs

PROJECT PHASE
PRIOR FYs
FY 25/26
FY 26/27
FY 27/28
FY 28/29
Planning
De sign
Con stru ctio n
Other
$4,505,951
$

FUNDING SOURCES
PRIOR FYs
FY 25/26
FY 26/27
FY 27/28
FY 28/29
Measure U
$ 2,285,769
SB1/Gas Tax-RMRA
$ 1,414,458
Gas Tax
$ 151,548
Me as ure M
$ 654,176
TOTAL
$
$ 4,505,951
TOTAL PROJECT COST:
$ 4,505,951
PROJECT STATUS:

New
C ATEGORY: Streets & Streetscapes

CITY OF PLACENTIA

CAPIT AL IMPROVEMENT PROJECT INFORMATIO
PROJECT TITLE:

D esktop Computer
Replacement Program
DEPARTMENT:

Information Technology
DEPT. PRO JECT M GR:

Daniel Chang
SCHEDULE:

D esign Complete:

Con struction Co mplete:

Project Delivery:

FY 2025/26

PROJECT LOCATION

CITYWIDE
PROJECT DESCRIPTI ON: Computer Hardware Replacement Program for City Employees PROJECT NEED: Annual PC and Hardware Replacement to establish computer replacement/upgrade program every 4 years. Currently on year 3.

S OURCE DOCUMENT:

STR ATEGIC PLAN GOAL: Ensure Long -Term Fiscal Sustainability

PROJECT PHASE
PRIOR FYs
FY 25/26
FY 26/27
FY 27/28
FY 28/29
Pla nni ng
D esign
Construction
Other
_
$ 75,000
$

FUNDING SOURCES
PRIOR FYs
FY 25/26
FY 26/27
FY 27/28
FY 28/29
Techn ology Impact Fees
$ 75,000
$
TOTAL PROJECT COST:
$ 75,000
PROJECT STATUS:

CATEGORY:

New
Techn ol ogy

CITY OF PLACENTIA

CAPIT AL IMPROVEMENT PROJECT INFORMATIO
PROJECT TITLE: Enterprise Camera and
Security Upgrades
DEPARTMENT:

Information Technology
DEPT. PRO JECT M GR:

Daniel Chang
SCHEDULE:

D esign Complete:

Con struction Co mplete:

Project Delivery:

FY 2025/26

PROJECT LOCATION

CITYWIDE
PROJECT DESCRIPTI ON: Replace end of life and modernize City-wide Surveillance Cameras to enhance overall security and operational Efficiency.

PROJECT NEED:

S OURCE DOCUMENT:

Replace end of life surveillance systems . Modernize surveillance with high - definition cameras, integrate real-time monitoring and response, and consolidate existing systems to streamline maintenance and reduce costs.

STR ATEGIC PLAN GOAL: Ensure That Public Safety Continues To Be A High Priority

PROJECT PHASE
PRIOR FYs
FY 25/26
FY 26/27
FY 27/28
FY 28/29
Pla nni ng
D esign
Construction
Other
_
$ 95,535
$

FUNDING SOURCES
PRIOR FYs
FY 25/26
FY 26/27
FY 27/28
FY 28/29
Techn ology Impact Fees
$ 95,535
TOTAL
$
$ 95,535
TOTAL PROJECT COST:
$ 95,535
PROJECT STATUS:

CATEGORY:

New
Techn ol ogy

CITY OF PLACENTIA

CAPIT AL IMPROVEMENT PROJECT INFORMATIO
PROJECT TITLE: Public Safety Operations
HW Upgrades
DEPARTMENT:

Information Technology
DEPT. PRO JECT M GR:

Daniel Chang
SCHEDULE:

D esign Complete:

Con struction Co mplete:

Project Delivery:

FY 2025/26

PROJECT LOCATION

CITYWIDE
PROJECT DESCRIPTI ON: Hardware Replacement Program for Public Safety Operations (Police & Fire) PROJECT NEED: Replacement and upgrades of Public Safety Hardware including Cradlepoints, Mobile Desktop Computers, Tablets and Related Peripherals S OURCE DOCUMENT:

STR ATEGIC PLAN GOAL: Ensure That Public Safety Continues To Be A High Priority

PROJECT PHASE
PRIOR FYs
FY 25/26
FY 26/27
FY 27/28
FY 28/29
Pla nni ng
D esign
Construction
Other
_
$ 75,000
$

FUNDING SOURCES
PRIOR FYs
FY 25/26
FY 26/27
FY 27/28
FY 28/29
Techn ology Impact Fees
$ 75,000
$
TOTAL PROJECT COST:
$ 75,000
PROJECT STATUS:

CATEGORY:

New
Techn ol ogy

CITY OF PLACENTIA

CAPIT AL IMPROVEMENT PROJECT INFORMATIO
PROJECT TITLE:

City Facilities
Server/Network Upgrades
DEPARTMENT:

Information Technology
DEPT. PRO JECT M GR:

Daniel Chang
SCHEDULE:

D esign Complete:

Con struction Co mplete:

Project Delivery:

FY 2025/26

PROJECT LOCATION

CITYWIDE
PROJECT DESCRIPTI ON: City Facilities Server/Network Upgrades PROJECT NEED:

S OURCE DOCUMENT:

Replace and upgrade server and network infrastructure hardware for all City facilities to improve network security, performance and reduce chance of failure with up-to-date technology enhancements.

STR ATEGIC PLAN GOAL: Implement Public Infrastructure To Meet Community Needs

PROJECT PHASE
PRIOR FYs
FY 25/26
FY 26/27
FY 27/28
FY 28/29
Pla nni ng
D esign
Construction
Other
_
$ 50,000
$

FUNDING SOURCES
PRIOR FYs
FY 25/26
FY 26/27
FY 27/28
FY 28/29
Techn ology Impact Fees
$ 50,000
$
TOTAL PROJECT COST:
$ 50,000
PROJECT STATUS:

CATEGORY:

New
Techn ol ogy

CITY OF PLACENTIA

CAPIT AL IMPROVEMENT PROJECT INFORMATIO
PROJECT TITLE: Citywide Signal Hardware
Upgrades
DEPARTMENT:

Public Works
DEPT. PRO JECT M GR:

Shelley Kennell
SCHEDULE:

D esign Complete:

Con struction Co mplete:

Project Delivery:

FY 2026/27
FY 2026/27

PROJECT LOCATION

CITYWIDE
PROJECT DESCRIPTI ON:

PROJECT NEED:

S OURCE DOCUMENT:

The installation of retro-reflective signal back plates will provide greater awareness and advance notice for drivers to more safely navigate through signalized intersections
Collisions at signalized intersections can be addressed by providing improvements to signal hardware by improving the visibility of traffic signals. 2023 LRSP
STR ATEGIC PLAN GOAL: Ensure That Public Safety Continues To Be A High Priority

PROJECT PHASE
PRIOR FYs
FY 25/26
FY 26/27
FY 27/28
FY 28/29
Pla nni ng
D esign
Construction
Other
_
$ 154,848
—
TOTAL
$
$ 154,848

FUNDING SOURCES
PRIOR FYs
FY 25/26
FY 26/27
FY 27/28
FY 28/29
Citywide Traffic Impact Fee
$ 154,848
TOTAL
$
$ 154,848
TOTAL PROJECT COST:
$ 154,848
PROJECT STATUS:

New
CATEGORY: Traffic & Transportati on Op s

PROJECT TITLE: Fleet Lift Replacement
DEPA RTMENT:

Public Works
DEPT. PROJECT MGR:

Samantha Byfield
SCHEDULE:

Design Complete:

Con struction Complete:

Project Delivery:

FY 2026/27
FY 2026/27

PROJECT LOCATION
City Corporation Yard
PROJECT DESCRIPTION: Replacement of existing damaged heavy equipment lift with a smaller, electric lift to service standard vehicles .

PROJECT NEED:

SOURCE DOCUMENT:

This would allow each mechanic to utilize two vehicle lifts to more efficieintly switch between vehicles while waiting for parts. One large equipment lift w ould still remain in the shop for continued service of heavy equipment .

STR ATEGIC PLAN GOAL: Ensure That Public Safety Continues To Be A High Priority

PROJECT PHASE
PRIOR FYs
FY 25/26
$ 35,000
$

FUNDING SOURCES
PRIOR FYs
FY 25/26
FY 26/27
FY 27/28
FY 28/29
Equipme nt Replace ment
$ 35,000
TOTAL
$
$ 35,000
TOTAL PROJECT COST:
$ 35,000
PROJECT STATUS:

New
CATEGORY: Vehicles & Equipment

CITY OF PLACENTIA

CAPIT AL IMPROVEME NT PROJECT I NFO RMATI ON
PROJECT TITLE:

Fire Department
Equipment
DEPARTMENT:

Fire
DEPT. PROJECT M GR:

Api Weinert
SCHEDULE:

Design Complete:

Constru ction Complete:

Project Delivery:

FY 2026/27
PROJECT DESCRIPTI ON: Supplying the Fire Department with additional body armor and radios.

PROJECT NEED: Body arm or replacem ent is necessary du e to equipment expiration. Radio equipment needs to be upgraded to meet current safety standards .

SOURCE DOCU MENT:

STRATEGIC PLAN GOAL: Ensure That Public Safety Continues To Be A High Priorit

PROJECT PH ASE
PRIOR FYs
FY 25/26
FY 26/27
FY 27/28
FY 28/29
Planning
Design
Constructi on
Other
$ 17,200
TOTAL
$
$ 17,200

FUNDING SOURCES
PRIOR FYs
FY 25/26
FY 26/27
FY 27/28
FY 28/29
Fire DIF
Citywide Pu blic Safety Impact
Fee
$ 7,291
Fire Impact Fee
$ 9,909
TO TAL
$
$ 17,200
TOTAL PROJECT COST:
$ 17,200
PROJECT STATUS:

New
CATEGORY: Vehicles & Equipment

FY 2024-25 Ongoing Projects
Project Type
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
City Buildings & Facilities
Total
Project Description
Powell Building Improvement Project
City Hall/Police Station Interior
City Hall and Police Station HVAC, Solar
and Roof Improvement Project - Design
Refurbish Police Chief Admin Conference
Placentia Public Safety Center
Placentia Public Safety Center
Refurbish PD Jail Booking Area
City Hall/PD Interior Lighting Improvements
Refurbish PD Traffic Bureau Work Area
Refurbish PD Armory
Refurbish PD Motor Barn
City Hall/Police Station Modernization
Project Windows Design
Fire Station 1 Generator Replacement
117 N. Main Street Building Demolition
UST Removal and Replacement at Corporate
Tynes Gym Roof Replacement
Funding Source
Misc. Grants (0050)
General Fund (0010)
General Fund (0010)
Measure U (0079)
General Fund (0010), Asset Seizure
(0021)
General Fund (0010)
Measure U (0079)
Measure U (0079)
Citywide Public Safety Impact Fee
(0067)
Citywide Public Safety Impact Fee
(0067)
Citywide Public Safety Impact Fee
(0067)
Measure U (0079)
Citywide Public Safety Impact Fee
(0067), Public Safety CFD (0055)
Citywide Affordable Housing Impact
Fee (0068)
Measure U (0079)
Measure U (0079)
Proposed
167,528
150,000
125,344
35,937
1,775,167
5,208,817
40,000
17,582
2,294
25,000
25,000
31,000
150,000
75,000
100,000
416,000
8,344,668
Major Studies
Major Studies
Major Studies
Major Studies
Major Studies
Major Studies
Major Studies
Major Studies
Major Studies
Major Studies
Chapman Corridor Revitalization Plan
Adoption of CEQA Guidelines w/VMT
Caltrans Sustainable Active Transportation
ADA Transition Plan
IT Strategic Plan
PW Maintenance Master Plan & Condition
Chapman Corridor Revitalization Plan Sewer
Chapman Corridor Revitalization Plan
DIF Update and Creation of Successor Public
Safety CFD Study
S,ecific Plan 5 (SP -5) Update
Misc. Grants (0050), General Plan
Update Fee (0074)
Misc. Grants (0050)
Citywide Traffic Impact Fee (0065)
General Fund (0010)
General Fund (0010)
Measure U (0079)
General Plan Update Fee (0074)
General Plan Update Fee (0074)
General Plan Update Fee (0074)
General Plan Update Fee (0074)
106,511
20,000
25,000
174,790
44,088
142,844
50,000
50,000
127,000
98,000
Major Studies Total
838,233
Parks
Parks
Parks
Parks
Parks
Parks
Parks
Parks
Parks
Playground Resurfacing Various Parks
McFadden Park Pergola Replacement Project
Koch Park Picnic Shelter Replacement
Playground Shade Sails
Replace Park Benches
Gomez Park Landscape Improvement Project
Jaycee Parkette Improvement Project
Tuffree Park Sidewalk Replacement Project
Parque del Arroyo Verde Renovation Project
Quimby In -Lieu (0069)
Quimby In -Lieu (0069)
Quimby In -Lieu (0069)
Quimby In -Lieu (0069)
Quimby In -Lieu (0069)
Measure U (0079)
Misc. Grants (0050)
General Fund (0010)
Citywide Parks & Rec Impact Fee
(0063), Quimby In -Lieu (0069)
150,000
50,000
43,950
6,124
66,927
25,000
610,000
54,280
498,190
219
727

FY 2024-25 Ongoing Projects
Parks
Parks
Parks
Parks
Parks
Parks
Gomez Park and Playground Renovation
Project
Koch Park Sidewalk Replacement Project
Tuffree Park Sports Fields Lights
Restroom Renovations (Citywide)
McFadden Park Playground Renovation
Kraemer Park Memorial Fountain
Measure U (0079)
Measure U (0079)
Measure U (0079)
Citywide Parks & Rec Impact Fee
(0063)
Measure U (0079), Citywide Parks &
Rec Impact Fee (0063)
Citywide Parks & Rec Impact Fee
(0063)
160,577
50,000
185,000
28,000
500,000
50,000
Parks Total
869,250
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes Total
Caltrans Public Art Projects
Golden Avenue Bridge Replacement Project
EIFD Design
FY 23-24 Roadway Rehab Design
Old Town Streetscape Improvements
FY 24-25 Concrete Repair Program
FY 24-25 Annual Tree Planting
FY 23-24 Residential Slurry Seal
FY 23-24 Arterial Roadway Rehabilitation
FY 24-25 Roadway Rehab Design
General Fund (0010)
General Fund (0010)
General Fund (0010), Measure U
(0079)
SB 1/ Gas Tax-RMRA (0060)
EIFD
Measure U (0079)
Measure U (0079)
SB 1/ Gas Tax-RMRA (0060), Measure
U (0079)
SB 1/ Gas Tax-RMRA (0060),
Measure M (0018), Citywide Storm
Drain Impact Fee (0066)
SB 1/ Gas Tax-RMRA (0060)
673,825
2,576,855
328,387
400,000
10,000,000
155,000
10,000
2,447,873
3,337,060
150,000
20,079,000
Technology
Technology
Technology
Technology
Technology
Technology
Technology
Technology
Technology
Technology
Technology Total
Citywide Document Digitalization Project
Desktop Computer Replacement Program
City Facilities Server/Network Upgrades
City Key Fob Replacement Project
Desktop Computer Replacement Program
City Facilities Server/Network Upgrades
Financials ERP Software System
Network Security Vulnerability and
Develop Cybersecurity Plan
Council Chambers / Media Room Upgrade
Technology Impact Fees (0075)
Measure U (0079)
Measure U (0079)
Measure U (0079)
Measure U (0079)
Measure U (0079)
Measure U (0079), Technology Impact
Fees (0075)
Measure U (0079)
Measure U (0079)
Technology Impact Fees (0075)
71,385
58,061
50,000
185,000
75,000
50,000
300,000
60,000
60,000
109,000
1,018,446
Traffic and Transportation
Ops
Traffic and Transportation
Ops
Traffic and Transportation
Ops
Traffic and Transportation
Ops
Traffic and Transportation
Ops
Traffic and Transportation
Ops
Traffic and Transportation
Ops
Orangethorpe Traffic Signal Synchronization
Project
Rose/Tustin Traffic Signal Synchronization
Project
Imperial Highway Traffic Signal
Synchronization Project
Chapman/Malvern Traffic Signal
Synchronization Project
TOD Traffic Mitigation Improvement Project
Traffic Signal Back -Up Batteries
Traffic Signal Back -Up Batteries
Citywide Traffic Impact Fee (0065),
AB 2766 (0019), Old Thoroughfare
Construction Fund (0026)
Citywide Traffic Impact Fee (0065),
AB 2766 (0019)
AB 2766 (0019)
AB 2766 (0019)
TOD Traffic Impact Fee (0070)
Citywide Traffic Impact Fee (0065)
Citywide Traffic Impact Fee (0065)
34,172
153,000
25,000
45,638
300,000
5,050
10,000
220
728

FY 2024-25 Ongoing Projects
Traffic and Transportation
Ops
Traffic and Transportation
Ops
Traffic and Transportation
Ops
Traffic and Transportation
Ops Total
Atwood Trail Project - Final Eng Design Misc. Grants (0050), Quimby In -Lieu (0069)
Residential Streets Curb Ramps SB 1/ Gas Tax-RMRA (0060) Yorba Linda TSSP
AB 2766 (0019), Misc. Grants (0050)
310,000
100,000
165,000
1,147,860
Vehicles and Equipment
Vehicles and Equipment
Vehicles and Equipment
Vehicles and Equipment
Vehicles and Equipment
Vehicles and Equipment
Vehicles and Equipment
Vehicles and Equipment
Vehicles and Equipment
PD Patrol Units Replacement (7)
Reserve Fire Truck
Fire Station 2 Radio Communication
Fire Station 2 Body Armor Replacement
Loader Replacement
Public Works Ford Ranger Replacements (2)
HL0 Truck Liftgate
Chipper Truck Replacement
Public Works Superintendent Truck
Re 3lacement
General Fund (0010)
General Fund (0010)
Public Safety CFD (0055)
Fire Impact Fee (0089)
Measure U (0079)
Measure U (0079)
Misc. Grants (0050)
Measure U (0079)
Measure U (0079), Equipment
Replacement (0041)
113,246
180,000
32,875
6,000
290,000
90,000
7,000
80,000
80,000
Vehicles and Equipment
Total
879,121
Grand Total of Ongoing Projects 33,176,577
221

7 Year Capital Projects
Project
FY 24-25 Residential Street Rehabilitation
$ 4,505,951
$ 4,505,951
FY 2025-26 Street Resurfacing and Slurry Seal Projects
$ 4,731,248
$ 4,731,248
FY 2026-27 Street Resurfacing and Slurry Seal Projects
$ 4,967,811
$ 4,967,811
FY 2027-28 Street Resurfacing and Slurry Seal Projects
$ 5,216,201
$ 5,216,201
FY 2028-29 Street Resurfacing and Slurry Seal Projects
$ 5,477,011
$ 5,477,011
FY 2029-30 Street Resurfacing and Slurry Seal Projects
$ 5,750,862
$ 5,750,862
FY 2030-31 Street Resurfacing and Slurry Seal Projects
$ 6,038,405
$ 6,038,405
Repay Hamer Island Infrastructure Fund
$ 350,000
$ 350,000
FY 25-26 Annual Sidewalk and Curb Ramp Repairs
$ 175,000
$ 175,000
FY 2026-27 Co ncrete Repair Program
$ 183,750
$ 183,750
FY 2027-28 Co ncrete Repair Program
$ 192,938
$ 192,938
FY 2028-29 Co ncrete Repair Program
$ 202,584
$ 202,584
FY 2029-30 Co ncrete Repair Program
$ 212,714
$ 212,714
FY 2030-31 Co ncrete Repair Program
$ 223,349
$ 223,349
FY 2031-32 Concrete Repair Program
$ 234,517
$ 234,517
FY 2026-27 Annual Tree Planting Project
$ 40,000
$ 40,000
FY 2027-28 Annual Tree Planting Project
$ 45,000
$ 45,000
FY 2028-29 Annual Tree Planting Project
$ 50,000
$ 50,000
FY 2029-30 Annual Tree Planting Project
$ 55,000
$ 55,000
FY 2030-31 Annual Tree Planting Project
$ 60,000
$ 60,000
FY 2031-32 Annual Tree Planting Project
$ 63,000
$ 63,000
TO D Wayfinding Signage Project (with Gantry Sign) Phase 3 $ 750,000
$ 750,000
Old Town Streetscape EIFD Improvement Project
$ 150,000
$ 11,000,000
$ 11,150,000
Go lden Avenue Bridge Replacement Project Constructio n $ 3,582,340
$ 3,582,340
Tota l Stree ts &Stree tscapes
$ 8,413,291
$ 5,304 ,998
$ 16, 205,748
$ 6 ,218,786
$ 5 ,744,725
$ 6,034,211
$ 6,335,92 2
$ 54,257 ,681
Richfield/M iraloma and Miraloma/Van Buren Traffic Signal Improvements $ 400,000
$ 400,000
Traffic Co ntrol Sign Reflectivity Study
$ 300,000
$ 300,000
Yo rba Lin da Bo ulevard Traffic Signal Synchronizatio n Pro ject $ -
Bastanchury Ro ad Traffic Signal Synchronizatio n Pro ject $ 200,000
$ 200,000
Placen tia Av enue Traffic Signal Synchronization Pro ject $ 200,000
$ 200,000
Chapman Av enue Traffic Signal Synchron iz atio n Pro ject $ 220,000
$ 220,000
Kraemer Bo ulev ard Traffic Signal Synchron izatio n Project $ 220,000
$ 220,000
2019 SSARP In tersectio n Project #1
$ 426,000
$ 426,000
2019 SSARP Intersectio n Project #5
$ 35,500
$ 35,500
2019 SSARP Intersectio n Project #9
$ 15,000
$ 15,000
2019 SSARP Intersectio n Project #10
$ 71,000
$ 71,000
2019 SSARP Intersectio n Project #13
$ 28,400
$ 28,400
2019 SSARP Intersectio n Project #14
$ 14,200
$ 14,200
2019 SSARP Intersectio n Project #15
$ 355,000
$ 355,000
2019 SSARP Ro adway Segment Pro ject #2
$ 497,000
$ 497,000
2019 SSARP Ro adway Segment Pro ject #4
$ 170,400
$ 170,400
2019 SSARP Ro adway Segment Pro ject #6
$ 426,000
$ 426,000
2019 SSARP Ro adway Segment Pro ject #14
$ 142,000
$ 142,000
2019 SSARP Ro adway Segment Pro ject #15
$ 20,000
$ 20,000
2019 SSARP Ro adway Segment Pro ject #16
$ 355,000
$ 355,000
Intersectio n Safety Light LED Conversion Pro ject
$ 250,000
$ 250,000
2023 LRSP Pedestrian Signal Upgrade Project
$ 588,200
$ 588,200
2023 LRSP Citywide Signal Hardware Upgrade
$ 154,848
$ 118,052
$ 272,900
FY 25/26
FY 26/27
FY 27/28
FY 28/29
FY 29/30
FY 30/31
FY 31/32
Grand T otals
730

7 Year Capital Projects
Project
2023 LRSP Signal Timing Impr ovements *
$ 512,720
$ 512,720
2023 LRSP Access M anagement at Signalized Intersections * $ 1,460,000
$ 1,460,000
2023 LRSP Pedestrian Improvements at Non -Signalized Intersecti ons * $ 305,750
$ 305,750
2023 LRSP Adv anced Dilemma Zone Detection Devices *
$ 595,000
$ 595,000
* multiple loca tions , ca n be included with individual street resurfa cing proje cts
Tota l Tra ffic a nd Tra ns porta tion Ops $ 154,848 $ 815,352 $ 1, 243,150 $ 1,822,720 $ 1, 292,000 $ 2 ,532 ,000 $ 220,000 $ 8 ,080,070
O ld To wn Sewer Rehab Project
$ 1,800,000
$ 1,800,000
A2 Sewer Capacity Project - 2018 Sewer Master Plan
$ 3,200,000
$ 3,200,000
A3 Sewer Capacity Project - 2018 Sewer Master Plan
$ 4,626,000
$ 4,626,000
A4 Sewer Capacity Project - 2018 Sewer Master Plan
$ 1,677,000
$ 1,677,000
A5 Sewer Capacity Project - 2018 Sewer Master Plan
$ 2,391,000
$ 2,391,000
A6 Sewer Capacity Project - 2018 Sewer Master Plan
$ 634,000
$ 634,000
A7 Sewer Capacity Project - 2018 Sewer Master Plan
$ 393,000
$ 393,000
B1 Pipeline Rehab Project - 2018 Sewer Master Plan
$ 456,000
$ 456,000
B2 Pipeline Rehab Project - 2018 Sewer Master Plan
$ 561,000
$ 561,000
B3 Pipeline Rehab Project - 2018 Sewer Master Plan
$ 945,000
$ 945,000
M anho le Rehab Project (walls) - 2018 Sewer Master Plan $ 243,000
$ 243,000
M anho le Rehab Project (bench/channel) - 2018 Sewer M aster Plan $ 35,000
$ 35,000
Tota l Se wer $ - $ 1,800, 000 $ 1 ,223, 000 $ 4, 290, 000 $ 5 ,580 , 000 $ 1,677,000 $ 2,391, 000 $ 16,961, 000
Bradfo rd Av enue Sto rm Drain Impro vement Project
$ 108,000
$ 108,000
Walnut Av enue Storm Drain Improv ement Project
$ 129,000
$ 129,000
Seav iew Circle Storm Drain Improvement Pro ject
$ 505,000
$ 505,000
Kev in Way Sto rm Drain Improvement Project
$ 524,000
$ 524,000
Sunset Dr Storm Drain Improvement Pro ject
$ 105,000
$ 105,000
Kraemer Park Storm Drain Improvement Pro ject
$ 34,000
$ 34,000
Naple/Pinehurst Av enue Strom Drain Improvement Pro ject $ 3,660,000
$ 3,660,000
Naple/Pinehurst Av enue Strom Drain Improvement Pro ject $ 3,660,000
$ 3,660,000
Pinehurst Avenue Stro m Drain Impro vement Pro ject
$ 1,985,000
$ 1,985,000
Tota l Sto rm Dra ins $ - $ 23Z000 $ 505,000 $ 663,000 $ 3,660,000 $ 3,660,000 $ 1 ,985 , 000 $ 10 ,710, 000
Whitten Center Kitchen Renovation
$ 30,000
$ 30,000
Aguirre Building Renovation
$ 40,000
$ 40,000
Powell Building Improvement Project - Windows
$ 112,350
$ 112,350
City Hall Roof Repairs
$ 1,000,000
$ 1,000,000
Tynes Gym Ro of Replacement Project
$ 300,000
$ 300,000
Civic Center Fountain Renovation Project
$ 300,000
$ 300,000
Civic Center Campus Lighting and Landscape Improvement Project $ 400,000
$ 400,000
City Yard Administrative Building Reno vation Pro ject
$ 500,000
$ 500,000
Tynes Gym Renovation Project
$ 1,500,000
$ 1,500,000
Water To wer Renovation Project
$ 150,000
$ 150,000
Fuel Tank Replacement Project
$ 220,000
$ 220,000
City Hall Switchgear replacement
$ 1,000,000
$ 1,000,000
FY 25/26
FY 26/27
FY 27/28
FY 28/29
FY 29/30
FY 30/31
FY 31/32
Grand Totals
Tota l City Buildings & Fa cilities
$ 1,402, 350
$ .4100,000
$ 2,900, 000
$ 150, 000
$ 5 ,552,350
731

7 Year Capital Projects
Project
$
525,000
Deskto p Co mputer Replacement Program
$ 75,000
$
75,000
$
75,000
$ 75,000
$ 75,000
$
75,000
$ 75,000
Enterprise Camera and Security Upgrades
$ 95,535
$
95,535
Public Safety Operations HW Upgrades
$ 75,000
$
75,000
City Facilities Server/Network Upgrades
$ 50,000
$
50,000
$
50,000
$ 50,000
$ 50,000
$
50,000
$ 50,000
$
350,000
Tota l Te chnology $ 295,535 $
1 25 ,000 $
125 ,000 $ 125 ,000 $ 125,000 $
125,000 $ 125,000
$
1,045, 535
Samp & Lo s Vaqueros Park Reno vation Project
$ 600,000
$
600,000
Kraemer Park Fountain Renovation Project
$
750,000
$
750,000
Tuffree Park Spo rts Field Renov ation Pro ject
$ 500,000
$
500,000
Champio ns Spo rts Park Renovation Project
$ 650,000
$
650,000
Bradfo rd Park Renov ation Pro ject
$
500,000
$
500,000
Tynes Gym Ro of Replacement
$ 255,000
$
255,000
Kraemer Park Renovation Project
$ 700,000
$
700,000
Replace Park Benches
$ 60,000
$
60,000
Whitten Center Pool ADA Renovatio n
$
750,000
$
750,000
Los Vaqueros Storm Drain
$ 150,000
$
150,000
To tal P arks $ 1 ,065,000 $ 1,500,000 $
- $ 500,000 $ 650 ,000 $
500,000 $ 700,000 $
4,915,000
Fleet Lift Replacement
$ 35,000
$
35,000
Fire Department Equipment
$ 17,200
$
18,060
$
18,963
$ 19,911
$ 100,000
$
21,902
$ 22,997
$
219,034
Annual Vehicle Replacemen t Program
$
500,000
$
500,000
Ann ual Vehicle Replacement Program
$
525,000
$
525,000
Annual Vehicle Replacement Program
$ 551,250
$
551,250
Annual Vehicle Replacement Program
$ 578,813
$
578,813
Ann ual Vehicle Replacement Program
$
607,753
$
607,753
Annual Vehicle Replacemen t Program
$ 638,141
$
638,141
Tota l Ve hidesa ndEquip me nt $ 52,200 $
518,060 $
543,963 $ 571,161 $ 678,813 $
629,655 $ 661,138
$
3,654 ,990
Smart City Master Plan
Tota l Ma jor Studies
$ - $
- $
- $ - $ - $
-
$
-
FY 25/26
FY 26/27
FY 27/28
FY 28/29
FY 29/30
FY 30/31
FY 31/32
Grand Totals
Tota l A ll P ro je cts
$ 11,383,224 $ 11, 400,410 $ 2 2,745,861 $ 14,340,667 $ 1Z730,537 $ 15,157,867 $ 12,418,060 $ 105,176 ,626
732

GANN APPROPRIATIONS LIMIT CALCULATION FY 2025-26
FY 2025-26 Appropriations Limit
$117,320,406
Population Growth (City or County) = (2.52%)

1.0252
Cost of Living (Per Capita or Non-residential construction growth) = 6.44%

1.0644
FY 2025-26 Appropriations Limit
($117,320,406 x L0252 x 1.0362)
$128,022,711
225

FINANCIAL POLICIES
One of the chief responsibilities of the City of Placentia to its residents is the care of public funds.

These budget and financial management policies are designed to ensure the fiscal stability of the City of Placentia and guide the development and administration of the annual operating and capital improvement budgets through wise and prudent management of municipal finances, while providing for the adequate funding of the services desired by the public and the maintenance of public facilities.

Objectives
The City's financial objectives address revenues, cash management, expenditures, debt and risk management, capital needs, budgeting and management. Specific objectives are:
➢ To protect the policy -making ability of the City Council by ensuring important policy decisions are not dictated by financial problems or emergencies. ➢ To assist City management by providing accurate and timely information on financial conditions.
➢ To provide sound principles to guide the fiscal decisions of the City Council and City management.
➢ To provide essential public and capital facilities and prevent their deterioration. ➢ To set forth operational principles that minimize the cost of government and financial risk, to the extent consistent with services desired by the public. ➢ To enhance the policy -making ability of the City Council by providing accurate information on program costs.
➢ To employ revenue policies that seek to prevent undue or unbalanced reliance on one or a relatively few revenue sources; and,
➢ To implement a system of internal controls that ensures the legal and appropriate use of all City funds.

LONG RANGE FINANCIAL PLANNING POLICIES
The City's fiscal policy is focused on both short- and long-term fiscal sustainability, guided by a 10 -Year Financial Plan, which is a comprehensive plan that encompasses the long-term operating and capital needs of the General Fund.

The ten-year forecast is updated during the annual budget preparation process as well each quarterly budget report and is used to model changes in revenues, significant expense needs such as negotiations with labor groups, debt service obligations and the City's capital needs.

For FY 2024-25 revenue assumptions were developed in partnership with our property and sales tax consultants, projected development activity and recently approved citywide fee increases.

Revenue projections included in the adopted budget are conservative and reflect the current economic climate and possible recession within the next twelve months.

On the expense side, the adopted budget and subsequent fiscal year have incorporated all positions included in the FY 2024-25 budget as well as assumptions for growth in wages resulting 735
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FINANCIAL POLICIES
from labor negotiations. Expenses for anticipated debt payments, extraordinary capital needs as well as funding OPEB liabilities have also been included within the 10 -Year Financial Plan.

BUDGET POLICIES
The City develops an annual Operating Budget which:
➢ Establishes budgets for all funds of the City
➢ Is balanced as to resources and appropriations
➢ Does not exceed state constitutional limits
➢ Is adopted prior to the beginning of the fiscal year in which they are to take effect ➢ Allows adjustments to the budget throughout the fiscal year with proper approvals ➢ Utilizes encumbrances of appropriations as a budgetary control technique ➢ Is adopted by resolution of the City Council
➢ Exercises budget controls at the department level
Balanced Budget
The City Administrator will present a balanced budget for adoption by the City Council prior to the beginning of the fiscal year. A balanced budget is defined as operating revenues equal to or greater than operating expenditures, including any debt service obligations. In some years, it is allowable for total expenditures to exceed revenues with the difference supported by unassigned fund balance, if necessary to fund capital improvements projects or other one-time, non -recurring expenditures.

Budget Process & Calendar
The City of Placentia operates
on a fiscal year basis, starting
July 1 and ending June 30. The
budget is prepared by the
Finance Department with the
support of each operating
department under the direct
supervision of the City
Administrator.

The Finance Department is
responsible for coordinating all
revenue estimates contained in
the budget. Estimates are
Departments begin
preparing their indivival
budgets
February 2024
Fiscal Year Begins
July 1, 2024
Budget Approval
City Council
June 2024
City Administrator presents
Proposed FY2024/25 Budget
to Public and Cit4 Council
May 2024
Finance finalizes revenue
projections, internal
service charges and
personnel expenses
April 2024
Finance and Public
Works finalize Capital
Improvement Plan
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FINANCIAL POLICIES
reached by analyzing revenue history; national and local economic trends and indices; and development patterns in our local economy. Revenue projections used in the context of the annual budget are based on conservative assumptions to assure the City has adequate financial resources to meet its obligations and complete all programs approved by the City Council within the course of the fiscal year. When appropriate, these assumptions and specific program allocations are adjusted during the fiscal year.

The Finance Department coordinates the development of the expenditure and internal service budgets with the support of each operating department and the City Administrator.

The proposed budget is then presented to the City Council and the community in public workshop meetings in May and June for review, public input, and deliberation. After providing opportunities for public review and discussion at City Council workshops and City Council meetings, the budget is adopted by the City Council prior to June 30 at either a regular or special City Council meeting.

After adoption, the budget may be amended by the City Council.

Budget Structure:

The General Fund budget, typically referred to as the operating budget, is the City's annual fiscal blueprint. The General Fund is a guide for the receipt and disbursement of funds used to provide daily, routine public services to the community. The General Fund outlines the many municipal services, programs and projects provided by the City during the fiscal year.

Special Funds are used to account for revenues and expenditures that are restricted by law or set aside for a special purpose. Each fund can be classified into one of six categories: Committed or Assigned General Fund Reserve, Special (Restricted), Capital Project, Debt Service, Enterprise, Internal Service, or Trust and Agency Funds.

The Capital Improvement Program (CIP) budget details the acquisition, construction or rehabilitation of major capital facilities and infrastructure within the current fiscal year. The CIP budget is used to account for the receipt and disbursement of funds for specific CIP projects. For many projects, revenue resources and expenditures may extend over several years and continuing appropriations will be a part of the annual budget to track multi -year capital projects. In addition, the City will update the seven-year Capital Improvement Plan each budget year. However, the adoption of the plan does not authorize the funding for projects beyond the current fiscal year.

Budget Administration
The Council may amend or supplement the budget at any time after its adoption by majority vote of the Council members. The City Administrator has the authority to make administrative adjustments to the budget as long as those changes will not have a significant policy impact nor affect authorized year-end fund balances.

Each operating department will be responsible for the bottom -line budget within each department/ fund. In addition, each department will ensure that adequate funds are available within each expenditure line item before a purchase is made. Departments are required to 229

FINANCIAL POLICIES
complete a budget transfer form and get approval to move budgeted money from one operating line item to another within the same fund. Only the City Administrator is authorized to transfer budgeted money from/to salaries, internal service or capital line items within the same fund.

Financial Reporting
On a regular basis, the Finance Department will evaluate financial performance relative to the adopted and adjusted budget, and prepare and present reports to the City Administrator, City Department Directors and Managers. The purpose of these reports is as follows:
➢ Provide an early warning of potential concerns and problems. ➢ Identify, investigate and correct accounting errors.
➢ Evaluate and explain significance of on -going variances. ➢ Give decision makers time to consider actions that may be needed if major deviations in budget -to -actual expenditures or revenues become evident.

General Fund Budgeting
The basic format of the budget shall identify programs within organizational structures. Programs are defined as specific services provided to the public, other departments, or other organizations.

All assumptions, transfers and other relevant budget data shall be clearly stated.

The City will avoid budgetary procedures that balance current expenditures at the expense of meeting future years' expenses, such as postponing expenditures, accruing future years' revenues, or rolling over short-term debt. Where possible, the budget and subsequent status reports will integrate performance measurement and productivity indicators.

In instances where specific activities/purchases are authorized by the City Council in a certain fiscal year and remain incomplete and/or unexpended, revenues and/or fund balance may be carried forward, at City Council's discretion, into the next fiscal year to support such activities/purchases through the continuing appropriation authorization.

Provisions will be made for adequate maintenance of capital and equipment and for orderly rehabilitation and replacement within available revenue and budgetary limits. To show the true cost of services, revenues and expenditures will be budgeted and accounted for directly in the appropriate fund. Costs for services provided by Special Funds to General Fund activities will be budgeted as an expense in the General Fund and as revenue to the Special Fund.

Budgetary and accounting procedures will conform to Generally Accepted Accounting Principles (GAAP) for governmental agencies.

Special Fund Budgeting
The term "Special Funds" shall be used to identify all funds other than the General Fund, inclusive of the following fund types: General Reserve, Special Revenue, Capital Projects, Debt Service, Enterprise, and Internal Service Funds. Special Funds shall be created when legally required, 230

FINANCIAL POLICIES
requested by the City Council, or to facilitate internal accounting and financial reporting procedures.

The annual budget for each Special Fund shall be prepared in conjunction with the General Fund budget and shall be submitted to the City Council for adoption prior to the beginning of the fiscal year. Special Funds budgetary and accounting procedures will conform to GAAP.

Activities of the Special Funds shall be reported to the City Council on a regular basis consistent with General Fund reporting responsibilities. To show the true cost of services, revenues and expenditures will be budgeted and accounted for directly in the appropriate fund. Costs for services provided between funds will be budgeted as an expense in the fund receiving the services and as revenue to the fund providing the services.

REVENUE MANAGEMENT POLICIES
Sources of Revenue
The City will strive to maintain a diversified and stable revenue portfolio to provide protection from short -run fluctuations in any single revenue source to promote consistent service levels.

Intergovernmental assistance shall be used to finance only those capital improvements that are consistent with the capital improvement plan and local government priorities, and whose operation and maintenance costs have been included in Operating Budget forecasts.

Programs and services funded by restricted revenue will be clearly designated as such. Restricted revenue shall only be used for purposes legally permissible and in a fiscally responsible manner.

Restricted revenues shall be used prior to unrestricted revenue as legally permissible.

The City shall develop and maintain methods of forecasting future revenues and expenditures.

These methods shall project the City's future revenues and expenditures through a variety of methods including, but not limited to, forecasts of the economy and future development of the City.

Revenue Collection
The City shall strive to improve its tax collection rate through legislative initiative and advocacy at the state level and cooperative effort at the county level.

Revenue Projection
The City will estimate General Fund revenues using an objective and analytical process, as well as documenting and maintaining specific assumptions. In instances where there is uncertainty as to assumptions, conservative revenue projections shall be provided. 231

FINANCIAL POLICIES
Fees and Cost Recovery
User fees and charges shall be established at a level related to the direct and indirect cost of providing the service, wherever possible. The City will recalculate the full cost of activities supported by user fees to identify the impact of inflation and other cost increases. Fees shall be adjusted where appropriate to reflect these increases.

Development process costs and related administrative expenses shall be totally offset by development fees, wherever possible.

In setting user fees and cost recovery levels, the following factors will be considered:

Community -Wide versus Special Benefit: The level of user fee cost recovery should consider the community -wide versus special service nature of the program or activity. The use of general- purpose revenues is appropriate for community -wide services, while user fees are appropriate for services that are of special benefit to easily identified individuals or groups.

Service Recipient versus Service Driver After considering community -wide versus special benefit of the service, the concept of service recipient versus service driver should also be considered. For example, it could be argued that the applicant is not the beneficiary of the City's development review efforts: the community is the primary beneficiary; however, the applicant is the driver of development review costs, and as such, cost recovery from the applicant is appropriate.

Effect of Pricing on the Demand for Services: The level of cost recovery and related pricing of services can significantly affect the demand and subsequent level of services provided. At full cost recovery, this has the specific advantage of ensuring that the City is providing services for which there is genuinely a market that is not overly -stimulated by artificially low prices.

Conversely, high levels of cost recovery will negatively impact the delivery of services to lower income groups. This negative feature is especially pronounced, and works against public policy, if the services are specifically targeted to low-income groups.

Feasibility of Collection and Recovery: Although it may be determined that a high level of cost recovery may be appropriate for specific services, it may be impractical or too costly to establish a system to identify and charge the user. Accordingly, the feasibility of assessing and collecting charges should also be considered in developing user fees, especially if significant program costs are intended to be financed from that source.

Grants and Federal Funds
The City shall aggressively pursue all grant opportunities; however, before accepting grants, the City will consider the current and future implications of both accepting and rejecting the monies, including:
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FINANCIAL POLICIES
➢ The amount of matching funds required.
➢ In -kind services needed to be provided.
➢ Requirements for reporting, earmarking and level of effort requirements. ➢ The related operating expenses; and
➢ Length of grant and consequential disposition of service (i.e. is the City obliged to continue the services after the grant has ended).

Gifts, Bequests and Donations to the City
Gifts and donations to the City will be evaluated to determine what, if any, obligations are to be placed upon the City. Gifts and bequests will be considered as "over and above" basic City appropriations and recorded in accordance with the Generally Accepted Accounting Principles.

Any gift, donation and/or bequest given shall solely be used for the purpose intended by the donor.

Unrestricted gifts will be expended in a manner deemed best by the City Council and/ or appropriate board or commission.

EXPENDITURE POLICIES
The City will maintain a level of expenditures which will provide for the public well-being and safety of the residents of the community.

City Council approval is required before expending General Fund or contingency reserves.

Unexpended expenditures budgeted in one fiscal year are not automatically carried over into the next budget year. In instances where the purpose for which the expenditure was budgeted has not been completed by the end of the fiscal year, it may be reauthorized in the following fiscal year through the continuing appropriations process. Multi -year CIP projects that are under construction will be carried into the next fiscal year utilizing the continuing appropriations process.

Staffing
The annual Operating Budget will fully appropriate the
resources needed for authorized regular staffing and
will limit programs to the regular staffing authorized.

The City Council will annually approve an Authorized
Position Control Schedule. Operating expenditure
budgets which have been changed solely as the result
of City Council approved labor agreements need not be
re -approved by the Council.

Overtime Management
4; Cr, OF PCnCFu.iq

DEPARTMEA
Ttpating Comrnunsry Tlinnigh Panpr e Pks.end Pregre
IIINOVI.n
Overtime should be used only when necessary and when other alternatives are not feasible or cost effective.
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FINANCIAL POLICIES
All overtime must be pre -authorized by a department head or designee unless it is assumed pre - approved by its nature. For example, overtime that results when an employee must respond to an emergency and/or overtime automatically created as a result of a memoranda of understanding.

Department operating budgets should reflect anticipated annual overtime costs and departments will regularly monitor overtime use and expenditures and will be held accountable for such expenditures.

When considering the addition of regular or temporary staffing, the use of overtime as an alternative will be considered. The department will take into account:
➢ The duration that additional staff resources may be needed. ➢ The cost of overtime versus the cost of additional staff. ➢ The skills and abilities of current staff.
➢ Training costs associated with hiring additional staff.

Overtime which is reimbursable from another government agency such as Fire Strike Teams or mutual aid is not subject to the above requirements. However, such expenses and the resulting reimbursements require City Council approval.

Measure U
The City of Placentia is committed to sound financial policies that maximize the highest level of City services for the people of Placentia. The City Council recognizes the need to protect the City's assets and to ensure long-term financial sustainability.

In November 2018, Placentia voters overwhelmingly approved Measure U, a 1% sales tax increase to help fund the cost of much -needed infrastructure repairs and maintenance as well as public safety and other critical services. To ensure the Measure U funds are spent accordingly, the Placentia City Council voted to update the Policy 460, a reserve policy including guidelines for appropriating new ongoing or one-time unrestricted revenues to be used for specific purposes.

The purpose of these funding allocations is to ensure that the new reserve areas are prioritized long-term and ultimately improve the City's fiscal health. To ensure that the policy is applied consistently by future City administrations and Councils, any modification to this policy requires a supermajority or 4/5ths vote of the City Council. The current allocations of Measure U monies are:
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FINANCIAL POLICIES
Before GF
Reserve (25%)
met
After GF Reserve
(25%) met
Infrastructure, Vehicles, and Equipment Reserve
40%
50%
Other Post -Employment Benefits (OPEB) Sustainability
Reserve
10%
10%
Employee Recruitment and Retention Reserve (including
additional staff)
30%
30%
General Fund Contingency Reserve
20%
10%
Lastly, Measure U also established an independent Citizens Oversight Committee. The Committee reviews and reports on all Measure U expenditure plans and financial reports to ensure spending is consistent with General Fund Reserve Policy No. 460, as outlined in the above table. The Citizens Oversight Committee will meet regularly at meetings that are open to the public.

ACCOUNTING POLICIES
Accounting and Annual Reporting Policies
The City's Annual Comprehensive Financial Report (ACFR) presents the government and its component units' (entities for which the government is considered to be financially accountable) financial and operating activities. The City's blended component units, although legally separate entities, are, in substance, part of the City's operations and financial data from these units are combined with data of the City. The City's financial statements and accounting records are maintained in accordance with the recommendations of the Governmental Accounting Standards Board (GASB).

The government -wide financial statements report information on all the non -fiduciary activities of the primary government and its component units. For the most part, the effect of inter -fund activity has been removed from these statements. Governmental activities, normally supported by taxes and inter -governmental revenues, are reported separately from business -type activities that rely, to a significant extent, on fees and charges for support.

Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds, even though the latter are excluded from the government -wide financial 235

FINANCIAL POLICIES
statements. Major individual governmental funds are reported as separate columns in the fund financial statements. The government -wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund and fiduciary fund financial statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the providers have been met. As a general rule, the effect of inter -fund activity has been eliminated from the government - wide financial statements. Direct expenses have not been eliminated from the functional categories; indirect expenses and internal payments have been eliminated.

Amounts reported as program revenues include: 1) charges to customers or applicants for goods, services or privileges provided; 2) operating grants and contributions; and 3) capital grants and contributions, including special assessments. Internally dedicated resources are reported as general revenues rather than as program revenues. Likewise, general revenues include all taxes.

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered available when they are collected within the current period or soon enough thereafter to pay liabilities of the current period.

For this purpose, the City considers revenues available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences are recorded only when payment is due.

Taxes, licenses and interest associated with the current fiscal period are all considered to be susceptible to accrual and are therefore recognized as revenues of the current fiscal period. Only the portion of special assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. All other revenue items are considered measurable and available only when the City receives cash.

The City reports the following governmental fund types:
➢ Special Revenue Funds account for proceeds of specific revenue sources that are legally restricted or otherwise designated for specific purposes. ➢ Debt Service Funds account for the accumulation of resources for and the payment of principal and interest on general long-term debt.
➢ Capital Projects Funds account for financial resources used for the acquisition or construction of infrastructure and major capital facilities.

The City reports the following proprietary funds:
➢ The Sewer Maintenance Fund accounts for the fees and services for sewer activities. ➢ The Refuse Fund accounts for the fees and services for trash disposal. 744
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FINANCIAL POLICIES
Additionally, the City reports the following fund types:
➢ Internal Service Funds account for operations that provide services to other departments of the City on a cost reimbursement basis. These services include self-insurance (liability/workers compensation); acquisition, replacement and maintenance of the City's vehicle fleet & equipment; Strategic IT technology equipment; and employee benefits. ➢ The Other Post -Employment Benefit (OPEB) Trust Fund accounts for the resources set -aside for pre -funding OPEB obligations.
➢ Agency Funds are used to account for various activities in which the City acts as an agent, not as a principal. Agency funds are custodial in nature (assets equal liabilities) and do not involve measurement of results of operations.
➢ Successor Agency activity is accounted for in a Private -Purpose Trust Fund.

Audit and Financial Reporting
Each year an audit will be conducted by an independent Certified Public Accountant Firm (CPA Firm). The selection of the independent CPA Firm shall be in conformance with the City's professional services bidding procedures. Generally, the City shall request bids for audit services no less frequently than every five years. The CPA Firm shall provide the City Council with an Audit Communication Letter addressing significant findings of the auditors in conjunction with their opinion on the City's Comprehensive Annual Financial Report. These reports shall be submitted to the City Council within sixty (60) days of receipt of the report.

During the annual budget process, the City will make available a preliminary year-end, unaudited, General Fund fund balance. It should be recognized, however, that the balance provided is subject to both unforeseen financial transactions of a material nature and subject to the findings of the independent audit. An audit verified year-end balance will be available by the end of December and will be included within the year-end financial analysis report.

The City will use generally accepted accounting principles in preparing its annual financial statements and will strive to meet the requirements of the GFOA's Award for Excellence.

INVESTMENT POLICIES
The City has adopted a formal Investment Policy that is reviewed annually and approved by the City Council. The City's Investment Policy is intended to provide specific criteria for the prudent investment of City funds with the goal of enhancing the economic status of the City while protecting pooled funds and meeting daily cash flow demands. 237

FINANCIAL POLICIES
The Investment Policy is in conformance with all
federal, state and local laws governing the investment
of monies under the control of the City Treasurer and
applies to the City's Pooled Investment Portfolio. The
portfolio includes the General Fund, Capital Project
funds, Debt Service funds, Trust & Agency, Proprietary
funds, Special Revenue funds, Reserve funds and
Other funds as created.
are subject to and governed
pertaining to local agencies as
Financial assets held and invested by trustees or fiscal agents according to the regulations established by the State of California well as any relative bond indentures or trust agreements.

Delegation of Authority
➢ The Placentia Municipal Code and the authority granted by City Council assign the responsibility of investing unexpended cash to the City Treasurer, an elected position. ➢ The City Treasurer may delegate daily investment activity, such as carrying out the treasurer's investment instructions, confirming treasury transactions and other routine activities.
➢ Investments with a maturity of greater than five years must be approved by the City Council.

Prudence
➢ The treasurer operates the City's pooled cash investment program under § 53600.3 of the California Government Code, applicable state laws, and a Prudent Investor Rule. This affords a broad spectrum of investment opportunities so long as the investment is deemed prudent and permissible by the State of California, various bond indentures and the City's Annual Investment Policy. The treasurer strives to invest 100% of idle funds.

Treasury Objectives
➢ The City will diversify use of investment instruments to avoid incurring unreasonable risks inherent in over -investing in specific instruments, individual financial institutions, or maturities.
➢ The Treasurer maintains a diversified portfolio to accomplish the primary objectives in the following order of priority: safety, liquidity, and yield.

Maximum Maturities
➢ Maturities of investments will be selected based on liquidity requirements to minimize interest rate risk and maximize earnings. Current and expected yield curve analysis will be monitored and the portfolio will be invested accordingly. ➢ The City will not invest in securities maturing more than five (5) years from the date of trade settlement, unless the City Council has by resolution granted authority to make such an investment.
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FINANCIAL POLICIES
Portfolio Reporting
On a quarterly basis, or as otherwise requested by the City Administrator, the City Treasurer shall provide the City Council a report indicating each of the City's investments. The report shall include a statement certifying the ability of the City to meet its expenditure requirements for the next six months or provide an explanation as to why sufficient
money shall, or may not, be available. The investment
portfolio report shall include market information for all investments.

Authorized Investments
The City is governed by the California Government
Code, §§ 53600 et seq. Within the context of these
limitations and based on the cost at time of purchase.

A more detailed list of authorized investments is in the adopted Investment Policy.

FUND BALANCE POLICY
To maintain the City's credit rating and meet seasonal cash flow shortfalls, economic downturns or a local disaster, the budget shall provide for an anticipated fund balance for general government and enterprise fund types. Fund balance shall be exclusive of all restrictions, commitments, and assignments not available for use in emergencies and contingencies.

There are almost always important limitations on the purpose for which all or a portion of the resources of a governmental fund can be used. The forces of these limitations can vary significantly, depending upon their source. Therefore, the various components of fund balance are designed to indicate, "•••the extent to which the City is bound to honor constraints on the specific purposes for which amounts in the fund can be spent." Fund balance is categorized in five classifications, depicting the relative strength of the spending constraints placed on the purposes for which the resources can be used. The five classifications are:

Non -spendable: amounts not in spendable form or are required to be maintained intact (inventories, prepaid items, endowment)
Restricted: portions of fund balance that reflect resources subject to externally enforceable legal restrictions. Amounts constrained to specific purposes by their providers, through constitutional provisions, or by enabling legislation (bond proceeds, Pension Trust Fund assets, Measure M, creditors, grantors, restricted donations or contributions)
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FINANCIAL POLICIES
Committed: amounts constrained to specific purposes by a government itself, using its highest level of decision -making authority (City Council), and remains binding unless removed in the same manner
Assigned: amounts a government intends to use for a specific purpose; intent can be expressed by the governing body, or by an official or body to which the governing body delegates the authority (year-end encumbrances, infrastructure and rehabilitation funding)
Unassigned: amounts available for any purpose; reported only in the General Fund Internal Service Funds
Fleet Management: The City has established and maintains a Fleet Management Fund to provide for the timely replacement of vehicles and related equipment. The amount retained in this fund, coupled with the annual contributions received by it from any source, shall be adequate to fully fund the replacements approved in the seven-year Capital Improvement Plan Plan in any given year. The City is currently striving to meet this goal. The FY 2024-25 budget does not set aside funding for future capital needs.

Information Services Fun: The City has established an Information Services Fund to provide for the timely replacement of information technology, both hardware and software. The amount retained in this fund, coupled with annual contributions received by it from any source, shall be adequate to fully fund the improvements included in the seven-year Capital Improvement Plan in any given year. The City is currently striving to meet this goal. The FY 2024-25 budget does not set aside funding for future capital needs.

Employee Benefits: Reserves will be maintained at a level to cover the cost of ongoing employee benefits during each fiscal year.

Se/f-Insurance: Reserves will be maintained at a level which, together with purchased insurance policies, adequately protect the City.

CAPITAL IMPROVEMENT POLICIES
The City utilizes the following policies to govern its Capital Improvement Program and the use of special funds that address community capital project needs.

Seven -Year Capital Improvement Program
The City Administrator shall develop and maintain a seven-year projection of capital improvement projects based on the General Plan, Specific Plans, and City Council approved projects. The seven- year projection shall be presented as part of the proposed annual budget. The Capital 240

FINANCIAL POLICIES
Improvement Program (CIP) should be tied to projected revenue and expenditure constraints.

Future planning should consider periods of revenue surplus and shortfall and adjust projects and programs accordingly. The seven-year projection shall include new capital projects, rehabilitation needs and long-term maintenance.

Capital Improvement Program (CIP) -- Current Fiscal Year Appropriation The current fiscal year CIP budget details the projected costs of acquisition, design, construction or rehabilitation of major capital facilities and infrastructure. The Measure U Fund and other special revenue funds are used to track the receipt and disbursement of funds for specific CIP projects.

For many projects, revenue resources and expenditures may extend over several years and continuing appropriations will be a part of the annual budget to track multi -year capital projects.

Accordingly, project appropriations are generally made when contracts are awarded. If project costs at the time of bid award are less than the budgeted amount, the balance will be unappropriated and returned to fund balance or allocated to another project. If project costs at the time of bid award are greater than budget amounts, five basic options are available:
➢ Eliminate the project.
➢ Defer the project for consideration to the next Financial Plan period. ➢ Re -scope or change the phasing of the project to meet the existing budget. ➢ Transfer funding from another specified, lower priority project. ➢ Appropriate additional resources as necessary from fund balance.

The City's CIP projects are budgeted on an annual basis. As a result, monies are allocated to projects in the fiscal year the funding sources are identified, available and approved by Council.

Annual appropriations for capital projects are contained in the appropriate special funds budget.

Seven -Year Capital Improvement Plan
The City will update the seven-year Capital Improvement Plan each budget year. However, the adoption of the seven-year plan does not authorize the funding of projects identified within the seven-year plan beyond the current fiscal year.

The City's capital improvement plan will recognize the borrowing limitation of not only the City but also the debt tolerance (direct and overlapping debt) of the City as a whole. The adopted annual budget shall contain a seven-year summary projection of revenues and expenditures, which specifies the revenue sources and anticipated allocation schedule for the seven-year CIP. This multi -year plan shall be updated on an annual basis. Individual capital improvement projects shall include a projected cost amount for City administration, whereby project estimates reflect the total cost of the project.
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FINANCIAL POLICIES
Capital Improvement Funding
Within the limitation of existing law, various funding sources may be utilized for capital improvements. Capital projects shall not be dictated by the nature of funding available except to the extent that the projects meet an initial test required to achieve City goals and to the extent that projects must be placed in priority to utilize outside
funding. The City shall actively pursue outside
funding sources for all capital improvement
projects.

CIP Budget Carryover
Unexpended project balances shall be carried
forward to future fiscal years to complete the intent
of the original budget, contingent upon approval
by the City Council. The annual budget shall
identify an estimated "Continuing Appropriation"
balance that will be carried over to complete each specific multi -year project. The City Council will adopt by resolution all continuing appropriations after the fiscal year is closed and final numbers are known.

Upon completion of each capital project, unspent funds shall be reported to the City Council through the year-end budget report. The City Administrator shall provide recommendations to redirect the use of unspent capital project funds in the year-end report and the annual budget.

CIP Funding Criteria
The City will use the following criteria to evaluate pay-as-you-go versus long-term financing (pay - as -you -use) in funding capital improvements:

Factors Favoring - Pay -As -You -Go Financing
➢ Current revenues and adequate fund balances are available, or project phasing can be accomplished.
➢ Existing debt levels adversely affect the City's credit rating. ➢ Market conditions are unstable or present difficulties in marketing.

Factors Favoring - Long Term Financing (Pay -As -You -Use) ➢ Revenues available for debt service are deemed sufficient and reliable so that long-term financings can be marketed with investment grade credit ratings. ➢ The project securing the financing is of the type which will support an investment grade credit rating.
➢ Market conditions present favorable interest rates and demand for City financings. ➢ A project is mandated by state or federal requirements, and resources are insufficient or unavailable.
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FINANCIAL POLICIES
➢ The project is immediately required to meet or relieve capacity needs and current resources are insufficient or unavailable.
➢ The life of the project or asset to be financed is ten (10) years or longer. ➢ Vehicle leasing when market conditions and operational circumstances present favorable opportunities.

In no case shall projects incur a funding deficit without the approval of the City Council.

ENTERPRISE FUND FEES AND RATE STRUCTURE
Water, Solid Waste and Sewer: The City will set fees and rates at levels which fully cover the total direct and indirect costs —including operations, capital outlay, and debt service —of the following enterprise programs: refuse and sewer maintenance.

Ongoing Rate Review: The City will review and adjust enterprise fees and rate structures as required to ensure that they remain appropriate and equitable.

City Services: In accordance with long-standing practices, the City will treat the refuse and sewer maintenance funds in the same manner as if they were privately owned and operated. This means assessing reasonable charges that are reimbursed to the City for the use of City owned facilities, equipment, vehicles and other related services to fully recover these costs.

Enterprise Fund Debt Capacity; The City will set enterprise fund rates at levels needed to fully cover debt service requirements as well as operations, maintenance, administration, and capital improvement costs. The ability to pay new debt for enterprise operations will be evaluated as an integral part of the City's rate review and setting process.

APPROPRIATIONS LIMIT
The Council will annually adopt a resolution establishing the City's appropriations limit calculated in accordance with Article XIII-B of the Constitution of the State of California, §7900 of the State of California Government Code, and any other voter approved amendments or state legislation that affect the City's appropriations limit.

The supporting documentation used in calculating the City's appropriations limit and projected appropriations subject to the limit will be available for public and Council review at least 10 days before Council consideration of a resolution to adopt an appropriations limit. The Council will generally consider this resolution in connection with final approval of the budget. 243

FINANCIAL POLICIES
The City will strive to develop revenue sources, both new and existing, which are considered non - tax proceeds in calculating its appropriations subject to limitation.

The City will annually review user fees and charges and report to the Council the amount of program subsidy, if any, that is being provided by the General or Enterprise Funds.

The City will actively support legislation or initiatives sponsored or approved by League of California Cities which would modify Article XIII-B of the Constitution in a manner which would allow the City to retain projected tax revenues resulting from growth in the local economy for use as determined by the Council.

The City will seek voter approval to amend its appropriation limit at such a time that tax proceeds are in excess of allowable limits.

DEBT POLICIES
Debt Financing
Debt financing shall generally be limited to one-time capital improvement projects and only under the following circumstances:
➢ When the project's useful life will exceed the term of the financing; ➢ When project revenue or resources will be sufficient to service the debt; and ➢ When the project will benefit the residents of Placentia.

Debt financing shall not be considered appropriate for:
➢ Investment leveraging purposes,
➢ Current operating and maintenance expenses except for issuing short-term instruments such as revenue anticipation notes or tax anticipation notes; and ➢ Any recurring purpose (except as indicated above).

Debt Management
➢ The City will not obligate the General Fund to secure long-term financings except when marketability can be significantly enhanced.
➢ An internal feasibility analysis will be prepared for each long-term financing which analyzes the impact on current and future budgets for debt service and operations. This analysis will also address the reliability of revenues to support debt service. ➢ The City will generally conduct financing on a competitive basis. However, negotiated financing may be used due to market volatility or the use of an unusual or complex financing or security structure.
➢ The City will seek an investment grade rating (Baa/BBB or greater) on any direct debt and will seek credit enhancements such as letters of credit or insurance when necessary for marketing purposes, availability, and cost-effectiveness. 752
244

FINANCIAL POLICIES
➢ The City will monitor all forms of debt annually coincident with the City's Financial Plan preparation and review process and report concerns and remedies, if needed, to the Council.
➢ The City will diligently monitor its compliance with bond covenants and ensure its adherence to federal arbitrage regulations.
➢ The City will maintain good, ongoing communications with bond rating agencies about its financial condition. The City will follow a policy of full disclosure on every financial report and bond prospectus (Official Statement).

Debt Refinancing
Genera/ Guidelines Periodic reviews of all outstanding debt will be undertaken to determine refinancing opportunities. Refinancing will be considered (within federal tax law constraints) under the following conditions:
➢ There is a net economic benefit.
➢ It is needed to modernize covenants that are adversely affecting the City's financial position or operations; and
➢ The City wants to reduce the principal outstanding in order to achieve future debt service savings, and it has available working capital to do so from other sources.

Standards for Economic Savings: In general, refinancing for economic savings will be undertaken whenever net present value savings of at least five percent (5%) of the refunded debt can be achieved.
➢ Refinancing that produces net present value savings of less than five percent will be considered on a case -by -case basis, provided that the present value savings are at least three percent (3%) of the refunded debt.
➢ Refinancing with savings of less than three percent (3%), or with negative savings, will not be considered unless there is a compelling public policy objective.

Legal Debt Margin
Under state law, the City has a legal debt limitation not to exceed 15% of the total adjusted assessed valuation of taxable property within City boundaries. In accordance with California Government Code § 43605, only the City's general obligation bonds are subject to that legal debt limit. The City has no outstanding general obligation bonds.

Legal Debt Limit Calculation (General Obligation Debt)
Assessed Valuation, FY 2023-24*
$8,979,981,646
Adjusted Assessed Valuation (x25%)
$2,244,995,412
245

FINANCIAL POLICIES
Legal Debt Limit- 15% of Adjusted Assessed Valuation
$336,749,312
Total Net Debt Applicable to Limitation: General Obligation Bonds $0
Percentage of Debt Applicable to the Legal Limit:
0%
*Source: Orange County Assessor's Office
Year
Ending
June 30
Motorola
Lease
2021
Installment
Sale
Fire Loan
#1
Fire Loan
#2
Fire UAL
Loan
2013 Tax
Allocation
Refunding
2020A
Lease
Revenue
Bonds
2023A
Lease
Revenue
Bonds
2025
152,862
404,317
412,591
216,001
348,252
1,010,619
4,123,772
561,800
2026
152,862
403,220
412,591
216,001
1,008,188
4,283,036
559,675
2027
152,862
401,049
412,591
216,001
1,008,788
4,281,944
562,175
2028
152,862
404,795
412,591
216,001
1,007,700
4,282,596
559,300
2029
152,862
403,385
412,591
216,001
1,002,375
4,284,270
561,050
2030
152,862
400,900
206,296
108,000
1,002,950
4,284,129
562,300
2031
152,862
1,001,625
4,283,105
558,175
2032
152,862
998,400
4,284,134
558,675
2033
152,862
998,156
4,282,992
558,675
2034
4,285,791
558,175
2035-
2045
25,777,257
11,193,250
1,528,617
2,417,665
2,269,252
1,188,005
348,252
9,038,800
68,453,027
16,793,250
Interest
331,458
124,665
172,938
89,266
3,372
1,638,800
19,923,027
7,603,250
Principal
1,197,159
2,293,000
2,096,314
1,098,741
344,880
7,400,000
48,530,000
9,190,000
The City has issued debt to support large capital projects and initiatives such as the creation and start up of the Placentia Fire and Life Safety Department in 2020 as well as the public safety building that is currently under construction. Additionally, the City issued debt in 2020 to pay off the City's unfunded actuarial liability for pension debt with CaIPERS. The City balances the need to issue debt for larger purchases with the impact the ongoing debt service commitments have on the City's operating budget. The addition of the full year's debt payment for the public safety building in FY 2024-25 contributed to the City's initial $3.9 million deficit and will continue to impact the operating budget, especially with the decrease in sales tax.

CONTRACTING FOR SERVICES
General Policy Guidelines
Contracting with the private sector for the delivery of services provides the City with a significant opportunity for cost containment and productivity enhancements. As such, the City is committed to using private sector resources in delivering municipal services as a key element in our continuing efforts to provide cost-effective programs.
246

FINANCIAL POLICIES
Private sector contracting approaches under this policy include construction projects, professional services, outside employment agencies and ongoing operating and maintenance services.

In evaluating the costs of private sector contracts compared with in-house performance of the service, indirect, direct, and contract administration costs of the City will be identified and considered.

Whenever private sector providers are available and can meet established service levels, they will be seriously considered as viable service delivery alternatives using the evaluation criteria outlined below.

For programs and activities currently provided by City employees, conversions to contract services will generally be made through attrition, reassignment, or absorption by the contractor.

Evaluation Criteria
Within the general policy guidelines stated above, the cost-effectiveness of contract services in meeting established service levels will be determined on a case -by -case basis using the following criteria:
➢ Is a sufficient private sector market available to competitively deliver this service and assure a reasonable range of alternative service providers? ➢ Can the contract be effectively and efficiently administered? ➢ What are the consequences if the contractor fails to perform, and can the contract reasonably be written to compensate the City for any such damages? ➢ Can a private sector contractor better respond to expansions, contractions or special requirements of the service?
➢ Can the work scope be sufficiently defined to ensure that competing proposals can be fairly and fully evaluated, as well as the contractor's performance after bid award? ➢ Does the use of contract services provide us with an opportunity to redefine service levels?
➢ Will the contract limit our ability to deliver emergency or other high priority services? ➢ Overall, can the City successfully delegate the performance of the service and still retain accountability and responsibility for its delivery?
755
247

FUND DESCRIPTIONS
The City budget consists of a number of
different funds. A fund is defined as a fiscal
and accounting entity with a self -balancing
set of accounts, segregated for the purpose
of carrying on specific activities, or
complying with special regulations,
restrictions, or limitations. The following
provides a description of accounting funds
used by the City of Placentia.

Each distinct fund contains program
expenditures and revenues that relate to the
purpose of the fund. The three types of fund
categories are governmental funds,
proprietary funds and fiduciary funds and
are defined in detail below.

GOVERNMENTAL FUNDS
Operating
Budget
Fiduciary
Funds
Governmental
Funds
Successor
Agency Fund
OPEB Trust
General Fund
Proprietary
Funds
Special
Revenue Funds
Enterprise
Funds
Internal
Service Funds
The measurement focus for governmental funds is on current spendable resources, and as such, the balance sheets for these types of funds include only current assets and current liabilities.

Governmental funds are accounted for on a modified accrual basis, thus revenues are recognized when measurable and available, (60 days) and expenditures are recorded when the related liability is incurred.

GENERAL FUND
The General Fund is the City's single largest fund type and accounts for unrestricted revenues such as general taxes and intergovernmental revenue, user fees, fines, rents, and other miscellaneous general revenues. This fund supports basic services including Police, Fire & Life Safety, Development Services, Community Services, and general administration.

SPECIAL FUNDS (Restricted)
Special revenue funds are used to account for the proceeds from specific revenue sources that are legally or contractually restricted to expenditures for specific purposes.

AB2766 - Air Quality Management Fund
This fund accounts for the City's programs implementing Assembly Bill (AB) 2766, the California Clean Air Act of 1988. Under the provisions of AB 2766, 40% of the fees imposed by the South Coast Air Quality Management District (SCAQMD) are allocated to local jurisdictions to fund expenditures for the reduction of air pollution from motor vehicles. Past qualifying projects have 248

FUND DESCRIPTIONS
included the purchase of alternative fuel (CNG) vehicles, and various educational and outreach programs to encourage commuter use of transit and rail systems.

Criminal Diversion (Federal & State Asset Forfeiture / Other Public Safety Grants) The Asset Forfeiture fund is the depository for equitable sharing payments received from the Departments of Justice and US Department of the Treasury for assistance in forfeiture cases.

Under state and federal statutes, the City of Placentia receives an equitable share of seized drug funds and real property, along with reimbursement of related overtime expenses in exchange for participating in the program.

By law, these funds may only be spent for law enforcement purposes and are intended to supplement, not supplant, existing funds. Examples of uses of these funds include training, supplies, equipment, and ammunition. Due to the uncertain nature of the timing and amount of forfeitures, and in accordance with fund guidelines, revenues should not be budgeted until actually received.

Citizen Options for Public Safety (COPS/SLESF) - Supplemental Law Enforcement Services Funds Grant
Assembly Bill 3229, Chapter 134, Statue of 1996, established the Citizen's Option for Public Safety (COPS) Program. Per Government Code §§ 30061-30065, compliant cities are allocated a proportionate share of COPS funds by the State, for the exclusive purpose of funding supplemental front line law enforcement services. Proportionate shares are based on population estimates determined by the California Department of Finance. Under the standard grant program allocation, the City of Placentia is eligible to receive the minimum grant amount of $100,000 each year. Funds from this program cannot supplant existing funding and are to be used for one-time items including equipment.

Housing and Community Development (CDBG)
This fund was established to satisfy legal requirements that Community Development Block Grant (CDBG) funds be segregated from other funds. CDBG funds are used to provide a variety of public service programs throughout the community.

Gas Tax
The City receives Gas Tax funds per various sections of the Streets and Highways Code.

State law requires these funds be utilized solely for
street -related purposes such as new street
construction, rehabilitation, and maintenance.

Specific capital projects for street and traffic signal improvements and rehabilitation endeavors are
identified in the Capital Improvement Program (CIP)
budget.
757
249

FUND DESCRIPTIONS
Housing Successor Fund - (Former Redevelopment)
In June 2011, the Redevelopment Dissolution Act, AB1x26, was signed by the Governor and later upheld by the California Supreme Court on December 29, 2011. As a result of the Court's ruling on the Dissolution Act, all redevelopment agencies in California were dissolved effective February 1, 2012. This fund accounts for the residual balance of the former low- and moderate - income housing fund of the former Placentia Redevelopment Agency, and revenues and expenditures related to such housing projects and programs.

City Capital Projects Fund
Used to account for and report financial resources that are restricted, committed, or assigned for the acquisition or construction of major capital facilities within the boundaries of the City.

Measure M Fund
This fund accounts for the City's share of the Measure M2 one-half cent sales tax approved by Orange County voters and administered by the Orange County Transportation Authority.

Funding is allocated to the City for streets, roads and transit projects. Measure M also provides funds for the City's Senior Mobility program.

Road Maintenance & Rehabilitation Program (SB1)
This fund was created to account for the City's share of proceeds from SB 1, the Road Repair and Accountability Act of 2017. Funds are restricted for maintenance, rehabilitation or improvement of streets, freeways, bridges and other transit related improvements.

Placentia Regional Navigation Center
This fund accounts for the receipts and expenditures related to the construction and operation of the Placentia Regional Navigation Center. Revenues include the Homeless Emergency Aid Program (HEAP) grand and SB2 funds. Future revenue
sources will include reimbursements from the North Orange County Cities.

TOD Impact Fee Special Revenue Fund
This fund accounts for the receipts and expenditures of new development impact on the City's sewer collection system in the City's Transit -Oriented Development Zone (TOD). Funds are restricted within the TOD project area, including but not limited to acquisition, financing, construction and reconstruction of sanitary or sewer facilities and infrastructure in the TOD. 250

FUND DESCRIPTIONS

PROPRIETARY FUNDS
Proprietary funds account for operations that are financed and operated in a manner similar to private sector enterprises, in that goods and services are provided to the general public (external users) or other City department (internal users), and the costs are financed or recovered primarily through fees and service charges charged directly to the users of the goods and services.

ENTERPRISE FUNDS
Enterprise funds are used to report activities for which service charges or fees are charged to external users. Costs for providing the goods and services to the general public (Utility Customers) is paid through a user rate structure that is appropriate, fair and equitable based on the cost of the commodity.

Refuse Fund
The City contracts with Republic Services to provide residential and commercial waste collection, and recycling. The City utilizes the property tax assessment process to include the waste collection charges owed to Republic Services.

Sewer Maintenance Fund
This fund is used to account for the operations and maintenance of the sewer lines located in the City's sewer system, including administration and capital improvements. Fees are computed from water consumption amounts provided by local water companies. All residents and businesses connected to the City's sewer system are placed in billing categories based on a percentage of water consumption that is returned to the City sewer system.

INTERNAL SERVICE FUNDS
Internal Service Funds are used to report activities for which service charges or fees are charged to internal users. These funds account for the financing of goods or services provided by one department to another on a cost reimbursement basis. These functions include risk management, employee health and welfare and equipment replacement.

Placentia City CouncilJune 3, 2025

Placentia City Council
June 3, 2025