2.A FY2025-26 ANNUAL OPERATING BUDGET, POSITION ALLOCATION PLAN, ANNUAL GANN APPROPRIATIONS, CIP — Placentia City Council, June 3, 2025 (part 2 of 3)

MATERIALS, SUPPLIES & SERVICES
6134 Vehicle Repair & Maintenance - - - - 500 0.0% 6225 Advertising/Promotional - - - - 5,000 0.0% 6230 Printing & Binding - 1,069 800 800 300 -62.5% 6245 Meetings & Conferences - 650 - - 2,000 0.0% 6250 Staff Training - - - - 500 0.0% 6255 Dues & Memberships - 310 600 600 200 -66.7% 6290 Dept. Contract Services - 820 75,000 75,000 75,000 0.0% 6301 Special Department Expenses - 337 500 500 500 0.0% 6315 Office Supplies - 245 500 500 500 0.0% 6350 Small Tools/Equipment - 463 500 500 500 0.0% 6360 Uniforms - 2,604 2,500 2,500 2,300 -8.0% 6361 Personal Protection Equipment - - 800 800 250 -68.8% 6366 Web Based Service/Subcriptions - 3,080 - - - 0.0% 6399 Other Supplies - - 3,000 1,000 - -100.0% TOTAL MATERIALS, SUPPLIES & SERVICES - 9,577 84,200 82,200 87,550 6.5% EXPENDITURES GRAND TOTAL 3,537 292,637 493,800 488,800 432,250 -11.6% NET CHANGE IN POSITION 15,906 (199,716) (333,800) (308,800) (204,850) -33.7% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
152
189

General Fund Budget
FISCAL YEAR 2025-26

GENERAL GOVERNMENT
153
190

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

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

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

CIP & EQUIPMENT
6855 Furniture & Fixtures 5,135 - - - - 0.0% TOTAL CIP & EQUIPMENT 5,135 - - - - 0.0% EXPENDITURES GRAND TOTAL 5,469,907 5,708,378 4,711,700 5,259,700 6,300,136 19.8% NET CHANGE IN POSITION (5,469,907) (5,708,378) (4,711,700) (5,257,867) (6,300,136) 19.8% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
154
191

General Fund Budget
FISCAL YEAR 2025-26

GENERAL FUND

DEBT SERVICE
155
192

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

MATERIALS, SUPPLIES & SERVICES
6030 Trustee Fees 1,300 - - - - 0.0% 6905 Principal/Bonds/COP's/Leases 1,138,995 1,135,025 1,266,976 1,266,976 1,446,600 14.2% 6906 CalPERS-Fire Term. Principal 362,791 369,929 344,900 344,900 - -100.0% 6915 Interest/Bonds/COP's/Leases 179,591 155,439 185,886 185,886 563,900 203.4% 6916 CalPERS-Fire Term Interest 17,177 10,039 3,400 3,400 - -100.0% 6935 Lease Expenditure 3,505,634 - - - - 0.0% 6936 Lease Revenue Bond Exp - 4,083,700 4,657,704 4,657,704 4,290,600 -7.9% TOTAL MATERIALS, SUPPLIES & SERVICES 5,205,487 5,754,131 6,458,866 6,458,866 6,301,100 -2.4% EXPENDITURES GRAND TOTAL 5,205,487 5,754,131 6,458,866 6,458,866 6,301,100 -2.4% NET CHANGE IN POSITION (5,205,487) (5,754,131) (6,458,866) (6,458,866) (6,301,100) -2.4% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
156
193

General Fund Budget
FISCAL YEAR 2025-26

HUMAN RESOURCES
157
194

Director of
Human
Resources
Human Resources
Organizational Chart
Senior Human
Resources Technician
Human Resources
Clerk
Senior Human
Resources Analyst
Human Resources
Analyst
158 195

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 159 196

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

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

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

CIP & EQUIPMENT
6364 Computer Hardware 337 - - - - 0.0%
6855 Furniture & Fixtures 2,424 - - - - 0.0%
TOTAL CIP & EQUIPMENT 2,761 - - - - 0.0%
EXPENDITURES GRAND TOTAL 1,030,926 1,307,658 937,500 968,700 880,400 -9.1% NET CHANGE IN POSITION (1,030,926) (1,305,178) (937,500) (968,700) (880,400) -9.1% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
160
197

General Fund Budget
FISCAL YEAR 2025-26

PUBLIC SAFETY - POLICE
161
198

Police Department
Organizational Chart
Police
Chief
Administrative
Division
Senior
Administrative
Assistant
Operations
Division
Captain Captain
RecordsIT Sergeant Property &
EvidenceLieutenantManagement
Analyst
PSB
Sergeant
Support Services
Administrator
Records
Specialist
Records
Cadets
Supervisor
Property
Technician
Lieutenant
(Day Watch)
Lieutenant
(Night Watch)Traffic
Sergeants
Patrol
Officers
Homeless
Liaison Officer
Sergeants
Patrol
Officers
K9
PSO
Supervisor
PSO
Sergeant
Motors
PSS
Parking Control
Officers
Traffic Cadet
Police Service
Officer (PSO)
Investigations
Investigation
Sergeant
Training
Manager
Crimes Against
Person
Property
Crimes
Gang Detective
Civilian
Investigators
Crime Analyst
Community
Outreach
Coordinator
162 199

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

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

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

Operations Division
The Operations Division Captain oversees Field Services which is comprised of two patrol lieutenants, 7 patrol sergeants, 24 patrol officers and three police service officers. These positions are responsible for a variety of functions and enforcement activities critical to the safety of the residents of Placentia. The Field Services function provides responsive, professional, and caring law enforcement services by responding to calls for service promptly, protecting lives and property, and apprehending criminal offenders. These assignments include:
•Patrol
•Traffic
•SWAT
•K9 Units
•School Resource Officers
(SRO)
•Traffic
•Homeless Liaison Officer
(HLO)
•Volunteers
•Police Explorers
The Placentia Police Department is dedicated to improving the quality of life through proactive criminal enforcement, education and community partnerships. We act with integrity and accountability to reduce fear and crime, while treating all with respect, compassion and fairness. 163
200

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
201

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”. 165 202

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
166 203

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

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

MATERIALS, SUPPLIES & SERVICES
6044 Credit Card Write-offs - 31 - - - 0.0%
6051 Toll Roads Expense - 637 - 6,530 6,700 2.6%
6052 Common Area Expenses - 345 - 400 500 25.0%
6053 City Events - 105 - - - 0.0%
% Change from
2024-25 Amended
FY24-25
Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted FY25-26 Proposed
167
204

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

CIP & EQUIPMENT
6364 Computer Hardware 1,033 867 - - - 0.0% 6850 Building & Facilities - - - 877 - -100.0% 6855 Furniture & Fixtures 2,745 609 - - - 0.0% TOTAL CIP & EQUIPMENT 3,779 1,476 - 877 - -100.0% EXPENDITURES GRAND TOTAL 12,877,677 14,385,633 14,738,672 14,638,308 14,716,986 0.5% NET CHANGE IN POSITION (11,423,011) (12,983,050) (13,827,457) (13,589,501) (13,613,456) 0.2% 168
205

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

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

MATERIALS, SUPPLIES & SERVICES
6044 Credit Card Write-offs - 31 - - - 0.0% 6051 Toll Roads Expense - 566 - 6,330 6,500 2.7% 6052 Common Area Expenses - 295 - - 500 0.0% 6053 City Events - 105 - - - 0.0% 6055 Medical Services 9,840 9,780 27,000 27,000 10,000 -63.0% 6099 Professional Services 18,200 8,075 19,025 19,025 9,000 -52.7% 6225 Advertising/Promotional 551 - - - - 0.0% 6230 Printing & Binding 801 5,179 6,500 6,500 6,500 0.0% 6235 Travel 12 30 500 500 - -100.0% 6245 Meetings & Conferences 21,014 6,020 2,000 2,000 1,000 -50.0% 6250 Staff Training 3,578 2,863 5,000 5,000 - -100.0% 6255 Dues & Memberships 2,970 4,272 3,800 3,800 3,985 4.9% 6290 Dept. Contract Services 106,478 115,141 131,300 131,300 117,150 -10.8% 6299 Other Purchased Services 7,938 7,785 15,500 15,500 13,000 -16.1% 6301 Special Department Expenses 9,106 11,533 3,000 3,000 2,000 -33.3% 6315 Office Supplies 7,079 6,592 5,000 5,000 5,000 0.0% 6320 Books & Periodicals 5,389 4,213 7,000 7,000 6,200 -11.4% 6325 Postage 503 640 1,000 1,000 1,000 0.0% 6360 Uniforms 5,594 2,693 2,000 - - 0.0% 6366 Web Based Service/Subcriptions - 937 - 643 - -100.0% 6399 Other Supplies 474 1,344 2,000 2,000 - -100.0% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
169
206

PROPOSED BUDGET Public Safety - Police
FISCAL YEAR 2025-26 Police Administration
103040
% Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
6401 Community Programs 4,505 12,769 9,000 7,642 15,000 96.3% 6845 Office Equipment (6) 49 500 500 500 0.0% 6999 Other Expenditure 2,544 16,364 12,000 12,000 12,000 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES 206,568 217,278 252,125 255,739 209,335 -18.1%

CIP & EQUIPMENT
6364 Computer Hardware 241 231 - - - 0.0% 6855 Furniture & Fixtures 2,008 609 - - - 0.0% TOTAL CIP & EQUIPMENT 2,249 840 - - - 0.0% EXPENDITURES GRAND TOTAL 1,974,313 2,103,954 2,336,125 2,350,739 1,833,735 -22.0% NET CHANGE IN POSITION (1,841,397) (1,941,321) (2,156,325) (2,153,718) (1,636,620) -24.0% 170
207

PROPOSED BUDGET Public Safety - Police
FISCAL YEAR 2025-26 Police Field Services
103041
Revenues
4201 Federal Grants 1,984 6,499 - 3,600 10,000 177.8% 4225 POST - Intergovernmental Rev 29,219 (426) 30,000 30,000 15,000 -50.0% 4299 Other Intergovernmental Rev 269,412 172,779 250,000 250,000 200,000 -20.0% 4705 Donations & Contributions (90) - - - - 0.0% 4753 Auction-Unclaimed Items 2,578 - - - - 0.0% 4999 Other Financing Sources 258,814 223,830 - - - 0.0% Total Revenues 561,917 402,682 280,000 283,600 225,000 -20.7% GRAND TOTAL RESOURCES 561,917 402,682 280,000 283,600 225,000 -20.7%

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 3,994,286 4,789,741 5,173,800 5,173,800 5,720,100 10.6% 5005 Salaries/Part-Time 11,501 30,140 - - - 0.0% 5015 Overtime 741,087 651,670 570,000 570,000 570,000 0.0% 5020 Leave Accrual Payout 155,207 17,415 - - - 0.0% 5022 Alternative H&W Payout 19,250 26,375 36,400 37,623 18,500 -50.8% 5023 Signing Bonus Payout 109,631 149,079 - - - 0.0% 5099 Other Salaries & Wages - 64 - - - 0.0% 5105 Health Insurance Allocation 510,982 422,028 626,800 - - 0.0% 5110 Life Ins Allocation - 438 9,200 9,200 5,900 -35.9% 5115 Dental Ins Allocation 31,329 27,505 15,400 - - 0.0% 5120 Optical Ins Allocation 6,214 7,263 7,700 7,700 7,500 -2.6% 5125 LTD Ins Allocation - - 17,700 - - 0.0% 5126 STD Ins Allocation - - 15,900 - - 0.0% 5135 Medicare 74,779 84,149 75,100 75,100 83,000 10.5% 5141 Employers' PARS/ARS 6,219 16,525 6,700 6,700 - -100.0% 5145 Employer CalPERS Retire NC 625,184 807,531 893,400 893,400 1,023,400 14.6% 5159 Employee Medical Opt Out Plan 58,242 40,275 47,800 47,800 - -100.0% 5160 Emp Bnft/Insurance Premiums - 272 - - - 0.0% 5161 Health Insurance Premiums - 167,137 - 626,800 626,800 0.0% 5162 Dental Insurance Premiums - 10,964 - 15,400 41,700 170.8% 5163 Life Insurance Premiums - (19) - - - 0.0% 5164 Optical Insurance Premiums - (1,979) - - - 0.0% 5167 LTD Ins Premium - 5,406 - 17,700 19,600 10.7% 5169 STD Ins Premium - 3,310 - 15,900 12,000 -24.5% 5170 Sick Leave Buyback 26,425 22,645 - - - 0.0% 5175 Leave Buyback 33,908 33,723 31,400 31,400 - -100.0% 5199 Other Employee Benefits (1,011) (281) 16,500 16,500 1,100 -93.3% TOTAL SALARIES & BENEFITS 6,403,234 7,311,374 7,543,800 7,545,023 8,129,600 7.7%

MATERIALS, SUPPLIES & SERVICES
6051 Toll Roads Expense - 32 - - - 0.0% 6052 Common Area Expenses - 50 - 400 - -100.0% 6099 Professional Services 1,050 6,333 17,500 17,500 12,500 -28.6% 6136 Software Maintenance 183,481 247,982 498,000 494,470 555,632 12.4% 6137 Repair Maint/Equipment 3,321 7,725 13,000 13,000 7,000 -46.2% 6148 K9 Expenses - 2,664 - 10,000 15,000 50.0% 6160 Facility Rental 658 1,003 1,600 1,600 1,600 0.0% 6162 Range Training - 924 - - - 0.0% 6165 Vehicle Rental (62,065) (55,319) 145,000 - - 0.0% 6175 Office Equipment Rental - - - - 1,000 0.0% 6230 Printing & Binding 46 518 500 500 200 -60.0% 6235 Travel 995 8,684 2,000 2,000 10,000 400.0% 6245 Meetings & Conferences 303 1,267 - - - 0.0% 6250 Staff Training 13,399 25,362 10,000 30,000 35,000 16.7% 6255 Dues & Memberships 100 - 700 700 575 -17.9% 6290 Dept. Contract Services - 30 - - - 0.0% 6301 Special Department Expenses 23,842 21,004 3,000 3,000 2,000 -33.3% 6315 Office Supplies 206 71 - - - 0.0% 6345 Gasoline & Diesel Fuel - 873 - - - 0.0% 6350 Small Tools/Equipment 200 - - - - 0.0% 6360 Uniforms 56,457 42,815 30,000 72,393 64,250 -11.2% 6362 Emergency Medical Supples 600 - - - - 0.0% 6365 Computer Software 920 - - - - 0.0% 6366 Web Based Service/Subcriptions 190 61,577 - - - 0.0% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
171
208

PROPOSED BUDGET Public Safety - Police
FISCAL YEAR 2025-26 Police Field Services
103041
% Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
6399 Other Supplies 476 419 1,200 1,200 2,000 66.7% 6401 Community Programs 288 145 16,800 13,639 - -100.0% 6845 Office Equipment 184 - - - - 0.0% 6907 Lease Principal (GASB)105,539 144,823 - - - 0.0% 6908 Subscription Principal (GASB)99,605 101,178 - - - 0.0% 6917 Lease Interest (GASB)2,085 4,606 - - - 0.0% 6918 Non-Lease Component (GASB)1,809 1,751 - - - 0.0% 6919 Subscription Interest (GASB)18,835 17,262 - - - 0.0% 6937 Lease Expenditure (GASB)258,814 223,830 - - - 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES 711,337 867,611 739,300 660,402 706,757 7.0%

CIP & EQUIPMENT
6364 Computer Hardware 256 164 - - - 0.0% TOTAL CIP & EQUIPMENT 256 164 - - - 0.0% EXPENDITURES GRAND TOTAL 7,114,826 8,179,149 8,283,100 8,205,425 8,836,357 7.7% NET CHANGE IN POSITION (6,552,909) (7,776,467) (8,003,100) (7,921,825) (8,611,357) 8.7% 172
209

PROPOSED BUDGET Public Safety - Police
FISCAL YEAR 2025-26 Police Investigation
103042
Revenues
4366 AB 109 Public Safety Realign 40,118 42,075 30,000 30,000 30,000 0.0% 4705 Donations & Contributions 600 700 - 200 - -100.0% 4714 Recovery & Restitution 323 - 500 500 500 0.0% 4999 Other Financing Sources 86,712 223,830 - - - 0.0% Total Revenues 127,753 266,605 30,500 30,700 30,500 -0.7% GRAND TOTAL RESOURCES 127,753 266,605 30,500 30,700 30,500 -0.7%

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 1,011,701 959,161 1,242,100 1,242,100 1,044,300 -15.9% 5005 Salaries/Part-Time 127 - 22,000 22,000 22,000 0.0% 5015 Overtime 162,466 154,038 130,000 168,000 130,000 -22.6% 5020 Leave Accrual Payout 79,873 444 - - - 0.0% 5022 Alternative H&W Payout 5,250 5,250 8,000 6,500 5,800 -10.8% 5023 Signing Bonus Payout 24,406 37,648 - - - 0.0% 5099 Other Salaries & Wages - 7 - - - 0.0% 5105 Health Insurance Allocation 125,558 75,440 135,000 - - 0.0% 5110 Life Ins Allocation - 184 2,400 2,400 1,300 -45.8% 5115 Dental Ins Allocation 8,425 5,244 5,900 - - 0.0% 5120 Optical Ins Allocation 1,553 1,370 1,900 1,900 1,400 -26.3% 5125 LTD Ins Allocation - - 4,700 - - 0.0% 5126 STD Ins Allocation - - 4,300 - - 0.0% 5135 Medicare 19,472 17,569 18,100 18,100 15,200 -16.0% 5141 Employers' PARS/ARS 5 - - - - 0.0% 5145 Employer CalPERS Retire NC 141,389 137,944 179,700 179,700 149,900 -16.6% 5159 Employee Medical Opt Out Plan 28,860 21,417 33,700 33,700 - -100.0% 5161 Health Insurance Premiums - 24,682 - 135,000 82,200 -39.1% 5162 Dental Insurance Premiums - 2,016 - 5,900 8,300 40.7% 5164 Optical Insurance Premiums - (427) - - - 0.0% 5167 LTD Ins Premium - 1,055 - 4,700 4,000 -14.9% 5169 STD Ins Premium - 646 - 4,300 2,500 -41.9% 5175 Leave Buyback 26,315 21,067 20,100 20,100 8,700 -56.7% 5199 Other Employee Benefits - (55) 3,200 3,200 300 -90.6% TOTAL SALARIES & BENEFITS 1,635,398 1,464,746 1,811,100 1,847,600 1,475,900 -20.1%

MATERIALS, SUPPLIES & SERVICES
6051 Toll Roads Expense - 38 - 200 200 0.0% 6165 Vehicle Rental 41,935 14,263 145,000 - - 0.0% 6235 Travel - - 500 500 - -100.0% 6245 Meetings & Conferences 1,404 1,126 1,000 1,000 1,000 0.0% 6250 Staff Training 4,315 3,118 2,000 2,000 - -100.0% 6255 Dues & Memberships 340 200 200 200 335 67.5% 6290 Dept. Contract Services 48,037 54,923 38,750 25,550 28,550 11.7% 6301 Special Department Expenses 3,464 1,040 200 200 - -100.0% 6315 Office Supplies 874 2,935 - 161 200 23.9% 6345 Gasoline & Diesel Fuel - 65 - - - 0.0% 6360 Uniforms 4,372 2,538 2,000 2,000 - -100.0% 6366 Web Based Service/Subcriptions 15 15 200 20,800 24,247 16.6% 6399 Other Supplies 392 946 6,000 6,000 3,000 -50.0% 6907 Lease Principal (GASB)43,787 76,361 - - - 0.0% 6917 Lease Interest (GASB)1,500 3,707 - - - 0.0% 6918 Non-Lease Component (GASB)746 746 - - - 0.0% 6937 Lease Expenditure (GASB)86,712 223,830 - - - 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES 238,077 387,186 195,850 58,611 57,532 -1.8%

CIP & EQUIPMENT
6364 Computer Hardware 536 - - - - 0.0% 6855 Furniture & Fixtures 738 - - - - 0.0% TOTAL CIP & EQUIPMENT 1,274 - - - - 0.0% EXPENDITURES GRAND TOTAL 1,874,749 1,851,933 2,006,950 1,906,211 1,533,432 -19.6% NET CHANGE IN POSITION (1,746,997) (1,585,328) (1,976,450) (1,875,511) (1,502,932) -19.9% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
173
210

PROPOSED BUDGET Public Safety - Police
FISCAL YEAR 2025-26 Police Support Services
103043
Revenues
4330 Special Police Services 7,092 10,658 - 6,434 - -100.0% 4416 Live Scan Rolling Fee 1,527 3,541 3,675 3,675 3,675 0.0% 4710 Reimbursements/Other Revenue - 32 - 74 - -100.0% Total Revenues 8,619 14,231 3,675 10,183 3,675 -63.9% GRAND TOTAL RESOURCES 8,619 14,231 3,675 10,183 3,675 -63.9%

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 297,689 407,203 423,100 423,100 516,500 22.1% 5005 Salaries/Part-Time 149,484 100,366 100,000 100,000 60,000 -40.0% 5015 Overtime 35,218 35,870 35,000 35,000 35,000 0.0% 5020 Leave Accrual Payout 7,366 - - - - 0.0% 5022 Alternative H&W Payout 1,250 1,750 2,000 2,000 2,500 25.0% 5023 Signing Bonus Payout - 18,364 - - - 0.0% 5105 Health Insurance Allocation 58,443 57,836 83,200 - - 0.0% 5110 Life Ins Allocation - 191 1,300 1,300 1,000 -23.1% 5115 Dental Ins Allocation 3,974 3,374 1,700 - - 0.0% 5120 Optical Ins Allocation 687 938 1,000 1,000 1,200 20.0% 5125 LTD Ins Allocation - - 2,000 - - 0.0% 5126 STD Ins Allocation - - 1,700 - - 0.0% 5135 Medicare 7,146 8,178 6,200 6,200 7,500 21.0% 5141 Employers' PARS/ARS 4,831 3,029 - - - 0.0% 5145 Employer CalPERS Retire NC 23,205 32,530 35,100 35,100 46,300 31.9% 5159 Employee Medical Opt Out Plan 1,292 - - - - 0.0% 5160 Emp Bnft/Insurance Premiums - 40 - - - 0.0% 5161 Health Insurance Premiums - 23,868 - 83,200 97,100 16.7% 5162 Dental Insurance Premiums - 1,238 - 1,700 6,200 264.7% 5163 Life Insurance Premiums - (104) - - - 0.0% 5164 Optical Insurance Premiums - (267) - - - 0.0% 5167 LTD Ins Premium - 491 - 2,000 2,200 10.0% 5169 STD Ins Premium - 300 - 1,700 1,400 -17.6% 5175 Leave Buyback - - 3,200 3,200 4,500 40.6% 5199 Other Employee Benefits - (40) 300 300 200 -33.3% TOTAL SALARIES & BENEFITS 590,585 695,153 695,800 695,800 781,600 12.3%

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services 48,128 46,795 68,300 72,055 68,600 -4.8% 6130 Repair & Maint/Facilities - 745 - - - 0.0% 6137 Repair Maint/Equipment 73,085 82,029 135,275 135,275 87,357 -35.4% 6147 Janitorial Supplies - 5 - - - 0.0% 6149 Jail Supplies - 7,839 - 30,000 30,000 0.0% 6160 Facility Rental 19,564 40,181 - - - 0.0% 6162 Range Training 35,374 23,201 23,500 22,623 25,500 12.7% 6250 Staff Training 3,003 2,460 1,000 1,000 - -100.0% 6255 Dues & Memberships 125 50 200 200 200 0.0% 6290 Dept. Contract Services 10,546 82,280 44,561 44,561 46,789 5.0% 6299 Other Purchased Services - - - - 4,000 0.0% 6301 Special Department Expenses 4,920 1,464 1,000 1,000 - -100.0% 6360 Uniforms 7,843 7,006 7,000 704 - -100.0% 6399 Other Supplies 14,695 13,208 25,000 5,000 5,000 0.0% 6845 Office Equipment - 707 - - - 0.0% 6907 Lease Principal (GASB)151,258 155,469 - - - 0.0% 6917 Lease Interest (GASB)1,528 1,044 - - - 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES 371,985 465,171 305,836 312,418 267,446 -14.4%

CIP & EQUIPMENT
6364 Computer Hardware - 472 - - - 0.0% 6850 Building & Facilities - - - 877 - -100.0% TOTAL CIP & EQUIPMENT - 472 - 877 - -100.0% EXPENDITURES GRAND TOTAL 962,569 1,160,796 1,001,636 1,009,095 1,049,046 4.0% NET CHANGE IN POSITION (953,950) (1,146,565) (997,961) (998,912) (1,045,371) 4.7% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
174
211

PROPOSED BUDGET Public Safety - Police
FISCAL YEAR 2025-26 Animal Control
103045

MATERIALS, SUPPLIES & SERVICES
6130 Repair & Maint/Facilities 62,073 - 65,145 65,145 - -100.0% 6280 Animal Control Services 313,089 374,081 389,000 416,558 468,522 12.5% 6940 Payments to Other Agencies - 61,609 - - - 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES 375,162 435,690 454,145 481,703 468,522 -2.7% EXPENDITURES GRAND TOTAL 375,162 435,690 454,145 481,703 468,522 -2.7% NET CHANGE IN POSITION (375,162) (435,690) (454,145) (481,703) (468,522) -2.7% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
175
212

PROPOSED BUDGET Public Safety - Police
FISCAL YEAR 2025-26 Traffic
103047
Revenues
4145 Bicycle Licenses 4 27 - 3 - -100.0% 4205 State Grants - - - - 50,000 0.0% 4325 Parking Permit Fees 10,765 11,320 12,240 12,240 12,240 0.0% 4326 Towing Fee 22,965 3,885 - - - 0.0% 4327 Storage Fee 69,720 17,780 - - - 0.0% 4328 Lien Fee 15,795 2,460 - - - 0.0% 4330 Special Police Services 57,078 54,292 45,000 55,000 55,000 0.0% 4333 Vehicle Impound/Releases 25,009 4,144 - - - 0.0% 4334 DUI Vehicle Release Fee 21,075 31,183 - 25,060 30,000 19.7% 4405 Veh Code Fines (Moving)43,088 50,934 50,000 50,000 50,000 0.0% 4410 City Ord Fines (Parking)293,046 341,858 310,000 385,000 450,000 16.9% 4751 Sale of Auction Vehicles 64,915 38,550 - - - 0.0% Total Revenues 623,460 556,433 417,240 527,303 647,240 22.7% GRAND TOTAL RESOURCES 623,460 556,433 417,240 527,303 647,240 22.7%

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 279,338 315,806 325,800 325,800 497,400 52.7% 5005 Salaries/Part-Time 33,437 53,610 30,000 30,000 70,000 133.3% 5015 Overtime 17,238 22,113 20,000 20,000 100,000 400.0% 5020 Leave Accrual Payout 2,224 - - - - 0.0% 5022 Alternative H&W Payout 1,750 1,750 3,000 1,000 2,800 180.0% 5023 Signing Bonus Payout - 5,519 - - - 0.0% 5099 Other Salaries & Wages - 15 - - - 0.0% 5105 Health Insurance Allocation 22,523 16,023 72,100 - - 0.0% 5110 Life Ins Allocation - 58 900 900 500 -44.4% 5115 Dental Ins Allocation 2,615 1,914 2,500 - - 0.0% 5120 Optical Ins Allocation 683 781 800 800 1,000 25.0% 5125 LTD Ins Allocation - - 1,100 - - 0.0% 5126 STD Ins Allocation - - 900 - - 0.0% 5135 Medicare 5,081 5,956 4,800 4,800 7,300 52.1% 5141 Employers' PARS/ARS 1,254 2,010 - - - 0.0% 5145 Employer CalPERS Retire NC 43,295 60,384 62,000 62,000 101,200 63.2% 5159 Employee Medical Opt Out Plan 16,435 7,047 2,500 2,500 - -100.0% 5161 Health Insurance Premiums - 16,664 - 72,100 46,200 -35.9% 5162 Dental Insurance Premiums - 1,668 - 2,500 5,200 108.0% 5164 Optical Insurance Premiums - (298) - - - 0.0% 5167 LTD Ins Premium - 460 - 1,100 1,500 36.4% 5169 STD Ins Premium - 282 - 900 1,000 11.1% 5175 Leave Buyback - 2,390 4,500 4,500 - -100.0% 5199 Other Employee Benefits - (30) 200 200 100 -50.0% TOTAL SALARIES & BENEFITS 425,874 516,471 531,100 529,100 834,200 57.7%

MATERIALS, SUPPLIES & SERVICES
6132 Repair & Maintenance/Streets - 72 - - - 0.0% 6137 Repair Maint/Equipment - 360 500 500 500 0.0% 6181 Towing Services 28,988 4,165 7,000 1,000 - -100.0% 6182 Lien Services 4,477 1,262 - - - 0.0% 6183 CSUF PD Reimburse Impound Fees 7,383 3,086 - - - 0.0% 6230 Printing & Binding 1,979 9,470 7,000 7,816 11,000 40.7% 6245 Meetings & Conferences - 121 - - - 0.0% 6250 Staff Training - 959 1,000 1,000 - -100.0% 6255 Dues & Memberships - - 200 200 - -100.0% 6290 Dept. Contract Services 97,551 104,917 100,116 139,316 144,694 3.9% 6296 Admin Service Fee 6,150 3,885 5,000 5,000 5,000 0.0% 6301 Special Department Expenses - 1,318 500 - 500 0.0% 6320 Books & Periodicals 151 - 300 300 - -100.0% 6360 Uniforms 3,503 7,893 4,000 903 - -100.0% TOTAL MATERIALS, SUPPLIES & SERVICES 150,183 137,640 125,616 156,035 161,694 3.6% EXPENDITURES GRAND TOTAL 576,056 654,111 656,716 685,135 995,894 45.4% NET CHANGE IN POSITION 47,403 (97,678) (239,476) (157,832) (348,654) 120.9% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
176
213

General Fund Budget
FISCAL YEAR 2025-26

PUBLIC WORKS DEPARTMENT
177
214

Director of
Public Works/
City Engineer
Public Works Department
Organizational Chart
Engineering
Services
Maintenance
Services
Administrative
Services
Transportation
Services
Senior Management
Analyst
Administrative
Assistant
Deputy Director of
Public Works
Associate Civil
Engineer
Associate Civil
Engineer
Transportation
Manager
Deputy Director of
Public Works
Public Works
Superintendent
Public Works
Supervisor (2)
Facility
Maintenance
Technician (3)
Senior Custodian
Custodian
Maintenance
Worker (8)
Equipment
Mechanic (2)
Environmental
Services
Coordinator
Public Works
Inspector
178 215

PUBLIC WORKS

The mission of the Public Works Department is to improve and maintain the community’s infrastructure to preserve and enhance the quality of life for our residents and facilitate economic development opportunities within the City.

The Department provides for the routine maintenance and improvement of public streets, landscapes, facilities, sewer collection systems, along with providing transportation management services, engineering services, and recycling/environmental programs. The Department is comprised of seven divisions: Administration, Building and Facility Maintenance, Environmental Services, Fleet Maintenance, Engineering Services, Landscape Maintenance, Transportation Services, and Streets and Sanitation Maintenance. The Public Works Department accomplishes its mission by effectively defining and implementing needed capital improvements and maintenance programs. Maintenance work and capital improvement projects are completed utilizing a combination of City staff and contract services. The department also responds daily to citizen inquiries and requests.

Administration
The Administration Division of the Public Works Department is responsible for the overall management and leadership of the Department. Division staff are responsible for preparing and managing the Department budget, contracts and financial services, department payroll support, City Council agenda report coordination and management of recycling and environmental programs.

Engineering Services
The Engineering Services Division manages the City’s
Capital Improvement Program (CIP) and oversees the
construction of major capital projects. The Division is also responsible for coordinating and performing plan check
reviews for all private development projects in the City and provides technical engineering support to other
departments and NPDES/stormwater program
management and inspection compliance. In addition, the Division is also responsible for managing the public right-of-way by processing encroachment permit applications, provide inspection services on City CIP projects and encroachment permit inspections as well as issuing transportation permits.

Transportation Services
The Transportation Services Division of the Department is responsible for managing and maintaining the City’s traffic signal system infrastructure and the City’s Traffic Management Center. In addition, Division staff oversee and deliver traffic-related capital improvement projects, provide Citywide and neighborhood traffic and parking management services, review traffic impact analysis reports prepared for private development projects, provide traffic control plan check reviews and act as the City’s ADA Coordinator.
179
216

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
217

PUBLIC WORKS

equipment. This division is responsible for City compliance with all State and County laws and regulations regarding vehicles, equipment, and fueling systems.

Accomplishments
✓ Secured new Utility User Tax revenue via new Placentia FiberCity subscriptions ✓ Completed Citywide LED Streetlight Conversion Project with no out-of-pocket costs to City
✓ Continued construction of Citywide fiber optic to the premises project ✓ Created new Caltrans Sustainable Active Transporation Plan ✓ Implemented 2024 Pavement Management Plan and repaved 2.4 million square feet of arterial and residential streets
✓ Completed refurbishment of the Police Chief Administration Conference Room Project ✓ Completed refurbishment of the Police Department Report Writing Room ✓ Completed the Whitten Center Flooring Improvement Project ✓ Completed the Administration Office Improvement Project ✓ Completed the La Placita Parkette Improvement Project ✓ Completed construction of the FY 2022-23 Roadway Rehabilition Project ✓ Completed construction of the Butler Building for the Placentia Public Safety Center ✓ Completed the replacement of the apparatus bay door at Fire Station No. 2 Project ✓ Completed FY 2024-25 Concrete Repair Project
✓ Completed the integration of the Mission Bells project with the Citywide Streetlight LED Conversion Project
✓ Completed Koch Park sidewalk replacement project
✓ Completed the purchase of two replacement trucks for Public Works ✓ Purchased replacement Code Enforcement truck
✓ Purchased replacement Loader for Public Works
✓ Replaced the fire and security alarm system at City Hall/Police Station ✓ Completed Bi-Annual Public Works Department Strategic Review Goals
All goals support the City’s Strategic Plan Goals to “Ensure Long-Term Fiscal Sustainability”, “Promote Community & Economic Development”, “Enhance Employee Development”, “Improve City Beautification”, and ”Implement Public Infrastructure to Meet Community Needs”.

➢ Remove single-walled underground storage tanks at the City Corporate Yard ➢ Closeout the construction of the citywide fiber optic deployment and begin implementing Smart City Services connecting City facilities ➢ Complete construction of the Public Safety Dispatch Center ➢ Begin construction on the Golden Avenue Bridge Replacement Project ➢ Continue annual street rehab program

181
218

PROPOSED BUDGET Public Works
FISCAL YEAR 2025-26 Summary
Revenues
4155 Encroachment Permits 269,305 144,315 215,000 215,000 101,224 -52.9% 4172 Transportation Permit 7,174 7,264 6,300 6,300 6,300 0.0% 4310 Engineering Fees 180,031 208,897 210,000 210,000 180,000 -14.3% 4399 Other Charges for Service 223,201 177,222 150,000 150,175 150,000 -0.1% 4710 Reimbursements/Other Revenue - 9,080 - 2,465 6,185 150.9% 4750 Sale of Surplus Property - 900 - - - 0.0% Total Revenues 679,711 547,678 581,300 583,940 443,709 -24.0% GRAND TOTAL RESOURCES 679,711 547,678 581,300 583,940 443,709 -24.0%

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 1,551,412 1,976,492 1,536,700 1,476,460 1,593,300 7.9% 5005 Salaries/Part-Time 165,791 155,314 59,800 213,400 185,100 -13.3% 5015 Overtime 79,019 108,758 64,150 64,150 82,500 28.6% 5020 Leave Accrual Payout 32,808 14,042 - - - 0.0% 5022 Alternative H&W Payout 10,725 11,193 18,100 17,500 13,800 -21.1% 5023 Signing Bonus Payout - 71,646 - - - 0.0% 5099 Other Salaries & Wages - 26 - - - 0.0% 5105 Health Insurance Allocation 346,684 227,041 291,900 - - 0.0% 5110 Life Ins Allocation - 940 4,100 4,100 3,400 -17.1% 5115 Dental Ins Allocation 21,137 14,617 6,900 - - 0.0% 5120 Optical Ins Allocation 4,268 4,533 3,900 3,900 4,500 15.4% 5125 LTD Ins Allocation - - 6,800 - - 0.0% 5126 STD Ins Allocation - - 6,300 - - 0.0% 5135 Medicare 27,151 34,489 22,700 22,700 19,400 -14.5% 5141 Employers' PARS/ARS 20,905 21,059 8,900 8,900 3,300 -62.9% 5145 Employer CalPERS Retire NC 138,476 167,975 140,800 140,800 158,100 12.3% 5147 ICMA Defined Contribution Plan - 1,066 - - - 0.0% 5159 Employee Medical Opt Out Plan 6,109 8,324 7,700 7,700 - -100.0% 5160 Emp Bnft/Insurance Premiums - 161 - - - 0.0% 5161 Health Insurance Premiums - 97,137 - 291,900 333,600 14.3% 5162 Dental Insurance Premiums - 6,102 - 6,900 22,000 218.8% 5164 Optical Insurance Premiums - (1,324) - - - 0.0% 5167 LTD Ins Premium - 2,461 - 6,800 7,800 14.7% 5169 STD Ins Premium - 1,507 - 6,300 4,800 -23.8% 5175 Leave Buyback 19,303 28,490 25,600 25,295 25,100 -0.8% 5199 Other Employee Benefits - (161) 9,900 9,900 800 -91.9% 5500 Contra - Salaries (618,816) - (673,700) (673,700) (657,000) -2.5% % Change from
2024-25 Amended
FY24-25
Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted FY25-26 Proposed
182
219

PROPOSED BUDGET Public Works
FISCAL YEAR 2025-26 Summary
% Change from
2024-25 Amended
FY24-25
Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted FY25-26 Proposed
TOTAL SALARIES & BENEFITS 1,804,973 2,951,889 1,540,550 1,633,005 1,800,500 10.3%

MATERIALS, SUPPLIES & SERVICES
6015 Engineering Services 2,041 51,369 20,000 20,000 20,000 0.0% 6017 Special Studies - 32,192 30,000 30,000 65,000 116.7% 6044 Credit Card Write-offs 21 - - - - 0.0% 6053 City Events - 620 - - - 0.0% 6054 Recruitment Exp - 123 - - - 0.0% 6099 Professional Services 448,611 547,531 447,900 594,427 406,000 -31.7% 6115 Landscaping 69,959 55,168 65,000 75,000 96,920 29.2% 6116 Tree Maintenance 127,864 153,242 137,572 179,305 170,000 -5.2% 6127 Alarm Monitoring 11,003 14,065 11,200 39,210 16,500 -57.9% 6130 Repair & Maint/Facilities 322,073 184,452 288,281 300,816 250,000 -16.9% 6132 Repair & Maintenance/Streets 2,315 29,158 75,000 69,500 75,000 7.9% 6133 R & M/Sewers/Storm Drains - 27,800 54,000 53,940 104,000 92.8% 6134 Vehicle Repair & Maintenance 125,824 179,274 130,000 158,000 162,000 2.5% 6135 Repair/Maint Off Furn & Eqp 52 - - - - 0.0% 6136 Software Maintenance 10,676 10,682 11,000 11,000 6,000 -45.5% 6137 Repair Maint/Equipment 13,705 31,690 54,208 54,208 47,000 -13.3% 6138 Repairs - Electronic Devices 108 - - - - 0.0% 6140 Vehicle Maintenance Allocatn - 27 - - - 0.0% 6142 Vehicle Detailing - 7,604 7,000 7,000 7,000 0.0% 6144 Unplanned Repair & Maintenance - 48,543 - - - 0.0% 6146 Paint Supplies - 343 35,000 35,000 35,000 0.0% 6147 Janitorial Supplies - 585 15,000 30,000 30,000 0.0% 6165 Vehicle Rental - - - 290,000 200,000 -31.0% 6170 Equipment & Tool Rental 23,125 7,262 16,000 16,000 16,000 0.0% 6215 Telephone/Internet 297 17,672 17,672 17,672 - -100.0% 6225 Advertising/Promotional 13,300 1,195 - - 1,000 0.0% 6230 Printing & Binding 394 472 400 6,900 7,500 8.7% 6235 Travel 1,936 7,361 - - - 0.0% 6245 Meetings & Conferences 21,081 7,912 7,690 7,400 4,300 -41.9% 6250 Staff Training - 373 - 3,250 600 -81.5% 6255 Dues & Memberships 3,532 4,403 6,515 3,590 300 -91.6% 6257 Licenses & Permits 116,555 133,571 138,659 157,159 126,680 -19.4% 6285 Hazardous Materials Disposal 2,849 2,613 4,500 4,500 4,500 0.0% 6290 Dept. Contract Services 255,735 220,853 379,000 570,745 614,500 7.7% 6301 Special Department Expenses 146,133 143,604 - - - 0.0% 6305 Traffic Control Devices 1,986 3,294 15,000 15,000 25,000 66.7% 6310 Street Signs 27,004 16,240 23,000 23,000 20,000 -13.0% 6315 Office Supplies 3,118 3,574 2,700 2,700 2,200 -18.5% 6320 Books & Periodicals 75 439 500 500 200 -60.0% 6325 Postage 44 16 - - - 0.0% 6335 Water - 4,902 - - - 0.0% 6345 Gasoline & Diesel Fuel 480,940 363,825 376,000 346,000 300,000 -13.3% 6350 Small Tools/Equipment 5,564 7,548 3,000 11,000 8,000 -27.3% 6355 Small Furniture & Fixture 48 373 - - - 0.0% 6360 Uniforms 11,345 9,671 9,900 9,900 10,550 6.6% 6361 Personal Protection Equipment 120 - 1,500 2,000 4,500 125.0% 6362 Emergency Medical Supples - 152 - - - 0.0% 6365 Computer Software 13,920 37,302 8,000 8,000 22,100 176.3% 6366 Web Based Service/Subcriptions 421 315 330 5,330 2,500 -53.1% 6399 Other Supplies 8,880 6,209 - - - 0.0% 6401 Community Programs 203 302 - - - 0.0% 6845 Office Equipment 354 - - - - 0.0% 6999 Other Expenditure 22,300 22,455 24,000 25,200 24,000 -4.8% TOTAL MATERIALS, SUPPLIES & SERVICES 2,295,511 2,398,376 2,415,527 3,183,252 2,884,850 -9.4%

CIP & EQUIPMENT
6840 Machinery & Equipment 23,970 5,921 7,209 7,209 - -100.0% 6855 Furniture & Fixtures 25,231 3,126 36,500 17,790 - -100.0% TOTAL CIP & EQUIPMENT 49,624 9,047 43,709 24,999 - -100.0% EXPENDITURES GRAND TOTAL 4,150,108 5,359,312 3,999,786 4,841,256 4,685,350 -3.2% NET CHANGE IN POSITION (3,470,398) (4,811,634) (3,418,486) (4,257,316) (4,241,641) -0.4% 183
220

PROPOSED BUDGET Public Works
FISCAL YEAR 2025-26 Public Works Administration
103550
Revenues
4750 Sale of Surplus Property - 900 - - - 0.0% Total Revenues - 900 - - - 0.0% GRAND TOTAL RESOURCES - 900 - - - 0.0%

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 250,186 452,783 186,900 186,900 328,600 75.8% 5005 Salaries/Part-Time - 10,133 29,900 29,900 17,000 -43.1% 5015 Overtime 197 485 1,000 1,000 - -100.0% 5020 Leave Accrual Payout 179 708 - - - 0.0% 5022 Alternative H&W Payout 1,583 1,593 1,400 1,750 1,700 -2.9% 5023 Signing Bonus Payout - 10,801 - - - 0.0% 5105 Health Insurance Allocation 23,055 15,643 16,500 - - 0.0% 5110 Life Ins Allocation - 148 200 200 500 150.0% 5115 Dental Ins Allocation 1,612 1,241 500 - - 0.0% 5120 Optical Ins Allocation 310 329 300 300 400 33.3% 5125 LTD Ins Allocation - - 700 - - 0.0% 5126 STD Ins Allocation - - 800 - - 0.0% 5135 Medicare 3,893 7,165 2,800 2,800 3,500 25.0% 5141 Employers' PARS/ARS 14,507 15,526 8,900 8,900 3,300 -62.9% 5145 Employer CalPERS Retire NC 21,588 29,167 15,800 15,800 26,200 65.8% 5147 ICMA Defined Contribution Plan - 1,066 - - - 0.0% 5159 Employee Medical Opt Out Plan 3,894 2,656 3,800 3,800 - -100.0% 5160 Emp Bnft/Insurance Premiums - 18 - - - 0.0% 5161 Health Insurance Premiums - 8,536 - 16,500 18,100 9.7% 5162 Dental Insurance Premiums - 513 - 500 2,200 340.0% 5164 Optical Insurance Premiums - (109) - - - 0.0% 5167 LTD Ins Premium - 431 - 700 1,400 100.0% 5169 STD Ins Premium - 264 - 800 800 0.0% 5175 Leave Buyback 12,319 13,598 12,800 12,800 3,000 -76.6% 5199 Other Employee Benefits - (18) 6,700 6,700 100 -98.5% TOTAL SALARIES & BENEFITS 333,322 572,677 289,000 289,350 406,800 40.6%

MATERIALS, SUPPLIES & SERVICES
6017 Special Studies - 11,117 - - - 0.0% 6053 City Events - 620 - - - 0.0% 6054 Recruitment Exp - 123 - - - 0.0% 6099 Professional Services 35,646 - 10,000 7,300 - -100.0% 6136 Software Maintenance 120 - - - - 0.0% 6225 Advertising/Promotional 13,300 1,195 - - - 0.0% 6230 Printing & Binding 394 472 400 6,900 7,000 1.4% 6235 Travel 1,936 7,361 - - - 0.0% 6245 Meetings & Conferences 19,665 5,592 5,000 4,650 3,800 -18.3% 6250 Staff Training - 65 - - - 0.0% 6255 Dues & Memberships 2,065 3,553 4,425 1,595 300 -81.2% 6257 Licenses & Permits 3,000 6,255 3,000 3,000 - -100.0% 6301 Special Department Expenses 687 - - - - 0.0% 6315 Office Supplies 2,111 1,992 1,700 1,700 1,700 0.0% 6366 Web Based Service/Subcriptions 99 265 200 200 - -100.0% 6401 Community Programs 59 - - - - 0.0% 6999 Other Expenditure - - - 1,200 - -100.0% TOTAL MATERIALS, SUPPLIES & SERVICES 79,631 38,919 24,725 26,545 12,800 -51.8%

CIP & EQUIPMENT
6364 Computer Hardware 332 - - - - 0.0% TOTAL CIP & EQUIPMENT 332 - - - - 0.0% EXPENDITURES GRAND TOTAL 413,285 611,596 313,725 315,895 419,600 32.8% NET CHANGE IN POSITION (413,285) (610,696) (313,725) (315,895) (419,600) 32.8% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
184
221

PROPOSED BUDGET Public Works
FISCAL YEAR 2025-26 Public Works Engineering
103551
Revenues
4155 Encroachment Permits 269,305 144,315 215,000 215,000 101,224 -52.9% 4172 Transportation Permit 7,174 7,264 6,300 6,300 6,300 0.0% 4310 Engineering Fees 180,031 208,897 210,000 210,000 180,000 -14.3% 4399 Other Charges for Service 223,201 177,222 150,000 150,000 150,000 0.0% Total Revenues 679,711 537,698 581,300 581,300 437,524 -24.7% GRAND TOTAL RESOURCES 679,711 537,698 581,300 581,300 437,524 -24.7%

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 240,042 417,671 115,000 115,000 197,800 72.0% 5005 Salaries/Part-Time - 8,121 29,900 29,900 19,000 -36.5% 5015 Overtime 1,271 1,274 1,500 1,500 1,000 -33.3% 5020 Leave Accrual Payout 15,207 - - - - 0.0% 5022 Alternative H&W Payout 1,888 1,750 1,400 3,500 1,900 -45.7% 5023 Signing Bonus Payout - 8,825 - - - 0.0% 5105 Health Insurance Allocation 43,733 33,879 28,600 - - 0.0% 5110 Life Ins Allocation - 277 300 300 700 133.3% 5115 Dental Ins Allocation 3,298 2,699 600 - - 0.0% 5120 Optical Ins Allocation 589 1,063 400 400 900 125.0% 5125 LTD Ins Allocation - - 600 - - 0.0% 5126 STD Ins Allocation - - 500 - - 0.0% 5135 Medicare 3,762 6,490 1,700 1,700 2,300 35.3% 5141 Employers' PARS/ARS - 305 - - - 0.0% 5145 Employer CalPERS Retire NC 17,807 31,435 8,900 8,900 17,700 98.9% 5159 Employee Medical Opt Out Plan - 2,949 - - - 0.0% 5160 Emp Bnft/Insurance Premiums - 39 - - - 0.0% 5161 Health Insurance Premiums - 16,812 - 28,600 62,400 118.2% 5162 Dental Insurance Premiums - 1,607 - 600 4,400 633.3% 5164 Optical Insurance Premiums - (392) - - - 0.0% 5167 LTD Ins Premium - 747 - 600 1,600 166.7% 5169 STD Ins Premium - 457 - 500 1,000 100.0% 5175 Leave Buyback - 5,627 - - 4,800 0.0% 5199 Other Employee Benefits - (39) 100 100 100 0.0% TOTAL SALARIES & BENEFITS 327,597 541,596 189,500 191,600 315,600 64.7%

MATERIALS, SUPPLIES & SERVICES
6017 Special Studies - 21,075 30,000 30,000 65,000 116.7% 6099 Professional Services 204,505 180,559 73,000 196,397 150,000 -23.6% 6245 Meetings & Conferences 427 1,790 1,800 1,800 500 -72.2% 6250 Staff Training - 308 - 350 250 -28.6% 6255 Dues & Memberships 735 - 850 850 - -100.0% 6257 Licenses & Permits - - - - 180 0.0% 6290 Dept. Contract Services 2,013 108,747 150,000 150,000 150,000 0.0% 6320 Books & Periodicals - 439 500 500 200 -60.0% 6325 Postage 19 - - - - 0.0% 6335 Water - 4,902 - - - 0.0% 6355 Small Furniture & Fixture - 326 - - - 0.0% 6365 Computer Software 4,820 2,000 8,000 8,000 12,100 51.3% 6366 Web Based Service/Subcriptions 122 - 130 130 - -100.0% 6399 Other Supplies 474 - - - - 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES 213,114 320,146 264,280 388,027 378,230 -2.5% EXPENDITURES GRAND TOTAL 540,711 861,742 453,780 579,627 693,830 19.7% NET CHANGE IN POSITION 138,999 (324,043) 127,520 1,673 (256,306) -15417.9% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
185
222

PROPOSED BUDGET Public Works
FISCAL YEAR 2025-26 Public Works Tranportation
103590
Revenues
4710 Reimbursements/Other Revenue - 9,080 - 2,080 6,185 197.4% Total Revenues - 9,080 - 2,080 6,185 197.4% GRAND TOTAL RESOURCES - 9,080 - 2,080 6,185 197.4%

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 133,938 142,931 147,500 97,500 - -100.0% 5022 Alternative H&W Payout 750 250 1,300 250 - -100.0% 5023 Signing Bonus Payout - 6,687 - - - 0.0% 5105 Health Insurance Allocation 22,350 15,979 22,600 - - 0.0% 5110 Life Ins Allocation - 68 500 500 - -100.0% 5115 Dental Ins Allocation 1,541 1,156 500 - - 0.0% 5120 Optical Ins Allocation 276 287 300 300 - -100.0% 5125 LTD Ins Allocation - - 500 - - 0.0% 5126 STD Ins Allocation - - 600 - - 0.0% 5135 Medicare 1,952 2,175 2,200 2,200 - -100.0% 5145 Employer CalPERS Retire NC 9,938 10,913 11,400 11,400 - -100.0% 5160 Emp Bnft/Insurance Premiums - 7 - - - 0.0% 5161 Health Insurance Premiums - 6,570 - 22,600 - -100.0% 5162 Dental Insurance Premiums - 449 - 500 - -100.0% 5164 Optical Insurance Premiums - (81) - - - 0.0% 5167 LTD Ins Premium - 173 - 500 - -100.0% 5169 STD Ins Premium - 106 - 600 - -100.0% 5199 Other Employee Benefits - (7) 1,000 1,000 - -100.0% TOTAL SALARIES & BENEFITS 170,745 187,665 188,400 137,350 - -100.0%

MATERIALS, SUPPLIES & SERVICES
6015 Engineering Services 2,041 51,369 20,000 20,000 20,000 0.0% 6099 Professional Services 108,355 212,386 156,000 206,000 150,000 -27.2% 6245 Meetings & Conferences 648 182 800 800 - -100.0% 6255 Dues & Memberships 258 850 840 840 - -100.0% 6290 Dept. Contract Services 15,448 18,709 35,000 35,000 185,000 428.6% 6320 Books & Periodicals 75 - - - - 0.0% 6365 Computer Software 9,100 34,993 - - 10,000 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES 135,923 318,489 212,640 262,640 365,000 39.0% EXPENDITURES GRAND TOTAL 306,668 506,153 401,040 399,990 365,000 -8.7% NET CHANGE IN POSITION (306,668) (497,074) (401,040) (397,910) (358,815) -9.8% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
186
223

PROPOSED BUDGET Public Works
FISCAL YEAR 2025-26 Environmental Services
103593

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services 37,835 93,517 120,000 191,323 106,000 -44.6% 6225 Advertising/Promotional - - - - 1,000 0.0% 6250 Staff Training - - - 900 350 -61.1% 6255 Dues & Memberships 459 - 400 - - 0.0% 6257 Licenses & Permits 109,965 121,291 125,000 141,500 113,000 -20.1% 6315 Office Supplies - 423 500 500 500 0.0% 6399 Other Supplies 80 - - - - 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES 148,339 215,232 245,900 334,223 220,850 -33.9% EXPENDITURES GRAND TOTAL 148,339 215,232 245,900 334,223 220,850 -33.9% NET CHANGE IN POSITION (148,339) (215,232) (245,900) (334,223) (220,850) -33.9% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
187
224

PROPOSED BUDGET Public Works
FISCAL YEAR 2025-26 Maintenance Services Admin
103650

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 272,453 281,646 378,300 368,060 201,700 -45.2% 5005 Salaries/Part-Time 14,866 11,282 - - - 0.0% 5015 Overtime 17,489 23,355 - - - 0.0% 5020 Leave Accrual Payout 14,729 974 - - - 0.0% 5022 Alternative H&W Payout 1,825 1,800 4,400 3,250 2,000 -38.5% 5023 Signing Bonus Payout - 13,610 - - - 0.0% 5105 Health Insurance Allocation 74,554 52,288 65,000 - - 0.0% 5110 Life Ins Allocation - 91 1,000 1,000 400 -60.0% 5115 Dental Ins Allocation 5,242 3,631 1,800 - - 0.0% 5120 Optical Ins Allocation 935 827 900 900 500 -44.4% 5125 LTD Ins Allocation - - 1,600 - - 0.0% 5126 STD Ins Allocation - - 1,500 - - 0.0% 5135 Medicare 4,782 4,951 5,500 5,500 2,000 -63.6% 5141 Employers' PARS/ARS 557 423 - - - 0.0% 5145 Employer CalPERS Retire NC 26,080 29,577 35,200 35,200 25,400 -27.8% 5159 Employee Medical Opt Out Plan 2,215 2,720 3,900 3,900 - -100.0% 5160 Emp Bnft/Insurance Premiums - 14 - - - 0.0% 5161 Health Insurance Premiums - 12,441 - 65,000 42,200 -35.1% 5162 Dental Insurance Premiums - 713 - 1,800 2,500 38.9% 5164 Optical Insurance Premiums - (147) - - - 0.0% 5167 LTD Ins Premium - 230 - 1,600 800 -50.0% 5169 STD Ins Premium - 141 - 1,500 500 -66.7% 5175 Leave Buyback 4,574 4,996 8,800 8,495 13,000 53.0% 5199 Other Employee Benefits - (14) 1,600 1,600 100 -93.8% TOTAL SALARIES & BENEFITS 440,303 445,549 509,500 497,805 291,100 -41.5%

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services - 1,947 - - - 0.0% 6170 Equipment & Tool Rental - 919 - - - 0.0% 6230 Printing & Binding - - - - 500 0.0% 6245 Meetings & Conferences - 256 - 60 - -100.0% 6250 Staff Training - - - 2,000 - -100.0% 6255 Dues & Memberships - - - 305 - -100.0% 6315 Office Supplies 560 1,034 500 500 - -100.0% 6360 Uniforms 8,264 8,709 - - - 0.0% 6366 Web Based Service/Subcriptions - - - 5,000 2,500 -50.0% 6399 Other Supplies - 120 - - - 0.0% 6999 Other Expenditure 92 - - - - 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES 8,915 12,984 500 7,865 3,000 -61.9% EXPENDITURES GRAND TOTAL 449,219 458,533 510,000 505,670 294,100 -41.8% NET CHANGE IN POSITION (449,219) (458,533) (510,000) (505,670) (294,100) -41.8% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
188
225

PROPOSED BUDGET Public Works
FISCAL YEAR 2025-26 Maint Svcs Street Maint
103652

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 232,205 276,337 305,500 305,500 387,500 26.8% 5005 Salaries/Part-Time 94,337 85,448 - 76,000 99,400 30.8% 5015 Overtime 30,768 22,962 23,000 23,000 33,000 43.5% 5020 Leave Accrual Payout 1,882 - - - - 0.0% 5022 Alternative H&W Payout 2,925 1,800 4,100 3,500 4,200 20.0% 5023 Signing Bonus Payout - 10,278 - - - 0.0% 5099 Other Salaries & Wages - 12 - - - 0.0% 5105 Health Insurance Allocation 64,427 37,398 65,500 - - 0.0% 5110 Life Ins Allocation - 176 800 800 800 0.0% 5115 Dental Ins Allocation 1,547 866 1,400 - - 0.0% 5120 Optical Ins Allocation 768 738 800 800 1,000 25.0% 5125 LTD Ins Allocation - - 1,400 - - 0.0% 5126 STD Ins Allocation - - 1,200 - - 0.0% 5135 Medicare 5,298 5,834 4,500 4,500 4,600 2.2% 5141 Employers' PARS/ARS 3,626 3,293 - - - 0.0% 5145 Employer CalPERS Retire NC 24,029 29,114 31,700 31,700 38,500 21.5% 5160 Emp Bnft/Insurance Premiums - 42 - - - 0.0% 5161 Health Insurance Premiums - 22,940 - 65,500 80,900 23.5% 5162 Dental Insurance Premiums - 1,054 - 1,400 4,100 192.9% 5164 Optical Insurance Premiums - (244) - - - 0.0% 5167 LTD Ins Premium - 417 - 1,400 1,700 21.4% 5169 STD Ins Premium - 255 - 1,200 1,100 -8.3% 5175 Leave Buyback 2,410 4,269 4,000 4,000 - -100.0% 5199 Other Employee Benefits - (42) 200 200 200 0.0% 5500 Contra - Salaries (618,816) - (673,700) (673,700) (657,000) -2.5% TOTAL SALARIES & BENEFITS (154,591) 502,946 (229,600) (154,200) - -100.0%

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services 62,271 58,970 88,900 (6,593) - -100.0% 6130 Repair & Maint/Facilities 8,103 2,837 - - - 0.0% 6132 Repair & Maintenance/Streets 2,315 29,158 75,000 69,500 75,000 7.9% 6133 R & M/Sewers/Storm Drains - 27,800 54,000 53,940 104,000 92.8% 6146 Paint Supplies - 291 25,000 25,000 25,000 0.0% 6147 Janitorial Supplies - 282 - - - 0.0% 6170 Equipment & Tool Rental 7,008 6,344 10,000 10,000 10,000 0.0% 6255 Dues & Memberships 16 - - - - 0.0% 6257 Licenses & Permits - - 2,509 2,509 500 -80.1% 6290 Dept. Contract Services - - 50,000 51,097 59,500 16.4% 6301 Special Department Expenses 44,898 48,100 - - - 0.0% 6305 Traffic Control Devices 1,986 3,294 15,000 15,000 25,000 66.7% 6310 Street Signs 23,531 16,240 23,000 23,000 20,000 -13.0% 6325 Postage - 16 - - - 0.0% 6350 Small Tools/Equipment 182 818 - 8,000 5,000 -37.5% 6360 Uniforms 2,384 536 3,000 3,000 3,000 0.0% 6361 Personal Protection Equipment 120 - 500 1,000 1,500 50.0% 6366 Web Based Service/Subcriptions 49 - - - - 0.0% 6399 Other Supplies 2,208 4,437 - - - 0.0% 6401 Community Programs - 151 - - - 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES 155,071 199,272 346,909 255,454 328,500 28.6%

CIP & EQUIPMENT
6840 Machinery & Equipment 72 5,921 - - - 0.0% TOTAL CIP & EQUIPMENT 72 5,921 - - - 0.0% EXPENDITURES GRAND TOTAL 551 708,140 117,309 101,254 328,500 224.4% NET CHANGE IN POSITION (551) (708,140) (117,309) (101,254) (328,500) 224.4% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
189
226

PROPOSED BUDGET Public Works
FISCAL YEAR 2025-26 Maint Svcs Facilities Maint
103654

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 297,690 271,033 262,800 262,800 337,000 28.2% 5005 Salaries/Part-Time 56,588 40,330 - 77,600 49,700 -36.0% 5015 Overtime 28,181 58,741 37,000 37,000 47,000 27.0% 5020 Leave Accrual Payout 810 12,359 - - - 0.0% 5022 Alternative H&W Payout 1,255 3,500 5,000 4,750 3,500 -26.3% 5023 Signing Bonus Payout - 14,920 - - - 0.0% 5099 Other Salaries & Wages - 14 - - - 0.0% 5105 Health Insurance Allocation 73,685 39,895 48,600 - - 0.0% 5110 Life Ins Allocation - 114 800 800 700 -12.5% 5115 Dental Ins Allocation 4,815 2,713 1,100 - - 0.0% 5120 Optical Ins Allocation 838 714 600 600 1,100 83.3% 5125 LTD Ins Allocation - - 1,300 - - 0.0% 5126 STD Ins Allocation - - 1,100 - - 0.0% 5135 Medicare 5,628 5,798 3,900 3,900 4,900 25.6% 5141 Employers' PARS/ARS 2,214 1,513 - - - 0.0% 5145 Employer CalPERS Retire NC 27,572 24,260 23,600 23,600 35,800 51.7% 5160 Emp Bnft/Insurance Premiums - 27 - - - 0.0% 5161 Health Insurance Premiums - 16,856 - 48,600 84,900 74.7% 5162 Dental Insurance Premiums - 868 - 1,100 5,700 418.2% 5164 Optical Insurance Premiums - (189) - - - 0.0% 5167 LTD Ins Premium - 286 - 1,300 1,600 23.1% 5169 STD Ins Premium - 175 - 1,100 1,000 -9.1% 5175 Leave Buyback - - - - 4,300 0.0% 5199 Other Employee Benefits - (27) 200 200 200 0.0% TOTAL SALARIES & BENEFITS 499,275 493,900 386,000 463,350 577,400 24.6%

MATERIALS, SUPPLIES & SERVICES
6099 Professional Services - 152 - - - 0.0% 6127 Alarm Monitoring 11,003 14,065 11,200 39,210 16,500 -57.9% 6130 Repair & Maint/Facilities 235,158 179,423 220,000 242,535 205,000 -15.5% 6134 Vehicle Repair & Maintenance 3,460 1,217 - - - 0.0% 6135 Repair/Maint Off Furn & Eqp 52 - - - - 0.0% 6137 Repair Maint/Equipment 7,437 15,520 14,000 14,000 14,000 0.0% 6138 Repairs - Electronic Devices 108 - - - - 0.0% 6146 Paint Supplies - 52 10,000 10,000 10,000 0.0% 6147 Janitorial Supplies - 303 15,000 30,000 30,000 0.0% 6170 Equipment & Tool Rental 16,117 - 6,000 6,000 6,000 0.0% 6215 Telephone/Internet 297 17,672 17,672 17,672 - -100.0% 6245 Meetings & Conferences 196 92 - - - 0.0% 6257 Licenses & Permits 3,590 1,959 5,100 5,100 8,000 56.9% 6290 Dept. Contract Services 164,850 93,397 144,000 334,648 220,000 -34.3% 6301 Special Department Expenses 55,275 57,888 - - - 0.0% 6315 Office Supplies 447 124 - - - 0.0% 6350 Small Tools/Equipment 3,191 198 - - - 0.0% 6355 Small Furniture & Fixture (415) 47 - - - 0.0% 6360 Uniforms 666 426 5,750 5,750 5,750 0.0% 6361 Personal Protection Equipment - - 500 500 1,500 200.0% 6362 Emergency Medical Supples - 152 - - - 0.0% 6366 Web Based Service/Subcriptions 151 - - - - 0.0% 6399 Other Supplies 5,037 1,079 - - - 0.0% 6401 Community Programs - 151 - - - 0.0% 6845 Office Equipment 354 - - - - 0.0% 6999 Other Expenditure 22,208 22,455 24,000 24,000 24,000 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES 529,184 406,373 473,222 729,415 540,750 -25.9%

CIP & EQUIPMENT
6364 Computer Hardware 91 - - - - 0.0% 6855 Furniture & Fixtures 25,231 3,126 36,500 17,790 - -100.0% TOTAL CIP & EQUIPMENT 25,322 3,126 36,500 17,790 - -100.0% EXPENDITURES GRAND TOTAL 1,053,781 903,398 895,722 1,210,555 1,118,150 -7.6% NET CHANGE IN POSITION (1,053,781) (903,398) (895,722) (1,210,555) (1,118,150) -7.6% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
190
227

PROPOSED BUDGET Public Works
FISCAL YEAR 2025-26 Medians and Parkways
103655

MATERIALS, SUPPLIES & SERVICES
6115 Landscaping 69,959 55,168 65,000 75,000 96,920 29.2% 6116 Tree Maintenance 127,864 153,242 137,572 179,305 170,000 -5.2% 6130 Repair & Maint/Facilities 78,278 1,696 68,281 58,281 45,000 -22.8% 6137 Repair Maint/Equipment 208 - 208 208 - -100.0% 6245 Meetings & Conferences 90 - 90 90 - -100.0% 6290 Dept. Contract Services 71,175 - - - - 0.0% 6301 Special Department Expenses 21,193 20,620 - - - 0.0% 6310 Street Signs 3,473 - - - - 0.0% 6350 Small Tools/Equipment 189 - - - - 0.0% 6360 Uniforms 30 - - - - 0.0% 6399 Other Supplies 603 456 - - - 0.0% 6401 Community Programs 144 - - - - 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES 373,207 231,183 271,151 312,884 311,920 -0.3%

CIP & EQUIPMENT
6840 Machinery & Equipment 7,209 - 7,209 7,209 - -100.0% TOTAL CIP & EQUIPMENT 7,209 - 7,209 7,209 - -100.0% EXPENDITURES GRAND TOTAL 380,416 231,183 278,360 320,093 311,920 -2.6% NET CHANGE IN POSITION (380,416) (231,183) (278,360) (320,093) (311,920) -2.6% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
191
228

PROPOSED BUDGET Public Works
FISCAL YEAR 2025-26 Maint Svcs Fleet Operations
103658
Revenues
4710 Reimbursements/Other Revenue - - - 385 - -100.0% Total Revenues - - - 385 - -100.0% GRAND TOTAL RESOURCES - - - 385 - -100.0%

SALARIES & BENEFITS
5001 Salaries/Full-Time Regular 124,898 134,091 140,700 140,700 140,700 0.0% 5015 Overtime 1,113 1,941 1,650 1,650 1,500 -9.1% 5022 Alternative H&W Payout 500 500 500 500 500 0.0% 5023 Signing Bonus Payout - 6,524 - - - 0.0% 5105 Health Insurance Allocation 44,879 31,958 45,100 - - 0.0% 5110 Life Ins Allocation - 67 500 500 300 -40.0% 5115 Dental Ins Allocation 3,082 2,312 1,000 - - 0.0% 5120 Optical Ins Allocation 552 575 600 600 600 0.0% 5125 LTD Ins Allocation - - 700 - - 0.0% 5126 STD Ins Allocation - - 600 - - 0.0% 5135 Medicare 1,836 2,075 2,100 2,100 2,100 0.0% 5145 Employer CalPERS Retire NC 11,462 13,508 14,200 14,200 14,500 2.1% 5160 Emp Bnft/Insurance Premiums - 13 - - - 0.0% 5161 Health Insurance Premiums - 12,982 - 45,100 45,100 0.0% 5162 Dental Insurance Premiums - 899 - 1,000 3,100 210.0% 5164 Optical Insurance Premiums - (161) - - - 0.0% 5167 LTD Ins Premium - 178 - 700 700 0.0% 5169 STD Ins Premium - 109 - 600 400 -33.3% 5199 Other Employee Benefits - (13) 100 100 100 0.0% TOTAL SALARIES & BENEFITS 188,321 207,557 207,750 207,750 209,600 0.9%

MATERIALS, SUPPLIES & SERVICES
6044 Credit Card Write-offs 21 - - - - 0.0% 6130 Repair & Maint/Facilities 384 496 - - - 0.0% 6134 Vehicle Repair & Maintenance 122,364 178,058 130,000 158,000 162,000 2.5% 6136 Software Maintenance 10,556 10,682 11,000 11,000 6,000 -45.5% 6137 Repair Maint/Equipment 6,060 16,170 40,000 40,000 33,000 -17.5% 6140 Vehicle Maintenance Allocatn - 27 - - - 0.0% 6142 Vehicle Detailing - 7,604 7,000 7,000 7,000 0.0% 6144 Unplanned Repair & Maintenance - 48,543 - - - 0.0% 6165 Vehicle Rental - - - 290,000 200,000 -31.0% 6245 Meetings & Conferences 57 - - - - 0.0% 6257 Licenses & Permits - 4,066 3,050 5,050 5,000 -1.0% 6285 Hazardous Materials Disposal 2,849 2,613 4,500 4,500 4,500 0.0% 6301 Special Department Expenses 24,080 16,996 - - - 0.0% 6345 Gasoline & Diesel Fuel 480,877 363,825 376,000 346,000 300,000 -13.3% 6350 Small Tools/Equipment 2,002 6,532 3,000 3,000 3,000 0.0% 6360 Uniforms - - 1,150 1,150 1,800 56.5% 6361 Personal Protection Equipment - - 500 500 1,500 200.0% 6366 Web Based Service/Subcriptions - 50 - - - 0.0% 6399 Other Supplies 479 118 - - - 0.0% TOTAL MATERIALS, SUPPLIES & SERVICES 649,728 655,779 576,200 866,200 723,800 -16.4%

CIP & EQUIPMENT
6840 Machinery & Equipment 16,689 - - - - 0.0% TOTAL CIP & EQUIPMENT 16,689 - - - - 0.0% EXPENDITURES GRAND TOTAL 854,739 863,336 783,950 1,073,950 933,400 -13.1% NET CHANGE IN POSITION (854,739) (863,336) (783,950) (1,073,565) (933,400) -13.1% % Change from
2024-25 Amended
FY22-23
Audited
FY23-24
Audited
FY24-25
Adopted
FY24-25
Amended FY25-26 Proposed
192
229

CAPITAL IMPROVEMENT

PROGRAM
193
230

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.
194 231

Project Type Project Description Funding Source Proposed City Buildings & Facilities UST Removal and Replacement at Corporate Measure U (0079)220,000 City Buildings & Facilities Powell Building Improvement Project - Misc. Grants (0050)112,350 City Buildings & Facilities Whitten Center Kitchen Renovation Citywide Parks & Rec Impact Fee (0063)
30,000
City Buildings & Facilities City Hall Roof Repairs Measure U (0079), Citywide Public Safety Impact Fee (0067)
1,000,000
City Buildings & Facilities Aguirre Building Renovation Citywide Parks & Rec Impact Fee (0063)
40,000
City Buildings & Facilities
Total
1,402,350
Parks Tynes Gym Roof Replacement Citywide Parks & Rec Impact Fee (0063)
255,000
Parks Samp and Los Vaqueros Park Playground Misc. Grants (0050)600,000 Parks Replace Park Benches Citywide Parks & Rec Impact Fee (0063)
60,000
Parks Whitten Center Pool Deck Repair Citywide Parks & Rec Impact Fee (0063)
30,000
Parks Los Vaqueros Storm Drain Citywide Parks & Rec Impact Fee (0063)
150,000
Parks Total 1,095,000
Streets & Streetscapes Old Town Streetscape Improvements EIFD 150,000 Streets & Streetscapes FY 25-26 Annual Sidewalk and Curb Ramp Repairs
CDBG (0030)175,000
Streets & Streetscapes Golden Avenue Bridge Replacement Project Construction
Measure U (0079), Misc. Grants (0050)3,582,340
Streets & Streetscapes FY 24-25 Residential Street Rehabilitation Measure U (0079),SB 1/ Gas Tax- RMRA (0060), Gas Tax (0017)
4,493,206
Streets & Streetscapes Total 8,400,546
Technology Desktop Computer Replacement Program Technology Impact Fees (0075)40,000 Technology Public Safety Operations HW Upgrades Technology Impact Fees (0075)75,000 Technology City Facilities Server/Network Upgrades Technology Impact Fees (0075)40,000 Technology Technology Projects Technology Impact Fees (0075)140,535 Technology Total 295,535
Traffic and Transportation
Ops
Citywide Signal Hardware Upgrades Citywide Traffic Impact Fee (0065)154,848 Traffic and Transportation
Ops Total
154,848
Vehicles and Equipment Fleet Lift Equipment General Fund (0010)35,000 Vehicles and Equipment Fire Department Equipment Citywide Public Safety Impact Fee (0067), Fire Impact Fee (0089)
17,200
Vehicles and Equipment
Total
52,200
Grand Total of Proposed Projects 11,400,479
FY 2025-26 Proposed Capital Projects
195
232

PROJECT DESCRIPTION:PROJECT NEED: SOURCE DOCUMENT: STRATEGIC PLAN GOAL: PROJECT PHASEPRIOR FYs FY 25/26 FY 26/27 FY 27/28 FY 28/29PlanningDesign100,000$ Construction220,000$ OtherTOTAL100,000$ 220,000$ FUNDING SOURCESPRIOR FYs FY 25/26 FY 26/27 FY 27/28 FY 28/29Measure U100,000$ 220,000$ TOTAL100,000$ 220,000$ TOTAL PROJECT COST:320,000$ PROJECT STATUS:ContinuingCATEGORY: City Buildings & FacilitiesPROJECT LOCATIONSCHEDULE:Design Complete:FY 2025/26Construction Complete:FY 2025/26Project Delivery:FY 2025/26DEPT. PROJECT MGR:California Health and Safety Code Chapter 6.7, Section 25291(a)(1)-(6)Samantha ByfieldEnsure That Public Safety Continues To Be A High PriorityCITY OF PLACENTIA CAPITAL IMPROVEMENT PROJECT INFORMATIONPROJECT TITLE: Fuel Tank RemovalRemoval 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. Diesel fuel is also needed to power emergency generators in the event of a power outage.DEPARTMENT: Public Works196 233

PROJECT DESCRIPTION:SOURCE DOCUMENT: STRATEGIC PLAN GOAL: PROJECT PHASEPRIOR FYs FY 25/26 FY 26/27 FY 27/28 FY 28/29PlanningDesignConstruction342,528$ 112,350$ OtherTOTAL342,528$ 112,350$ FUNDING SOURCESPRIOR FYs FY 25/26 FY 26/27 FY 27/28 FY 28/29Measure U175,000$ Misc. Grants167,528$ 112,350$ TOTAL342,528$ 112,350$ TOTAL PROJECT COST:454,878$ PROJECT STATUS:ContinuingCATEGORY: City Building and FacilitiesPROJECT LOCATIONSCHEDULE:Design Complete:Construction Complete:FY 2025/26Project Delivery:FY 2025/26PROJECT NEED: The existing windows have reached and are past their useful life, and needing to be replaced. Additional funding will go towards the windows.DEPARTMENT: Public WorksDEPT. PROJECT MGR:Shelley KennellImplement Public Infrastructure To Meet Community NeedsCITY OF PLACENTIA CAPITAL IMPROVEMENT PROJECT INFORMATIONPROJECT TITLE: This project involves the installation of a HVAC system and the replacement of windows at the Powell Building.Powell Building Improvement Project - Window Replacements197 234

PROJECT DESCRIPTION:SOURCE DOCUMENT: STRATEGIC PLAN GOAL: PROJECT PHASEPRIOR FYs FY 25/26 FY 26/27 FY 27/28 FY 28/29PlanningDesignConstruction30,000$ OtherTOTAL 30,000$ FUNDING SOURCESPRIOR FYs FY 25/26 FY 26/27 FY 27/28 FY 28/29Citywide Parks & Rec Impact Fees30,000$ TOTAL 30,000$ TOTAL PROJECT COST:30,000$ PROJECT STATUS:NewCATEGORY: City Buildings & FacilitiesCITY OF PLACENTIA CAPITAL IMPROVEMENT PROJECT INFORMATIONPROJECT TITLE: Whitten Center Kitchen This project involves replacing the stove, refrigerator, sink, and countertop in the Whitten Center Kitchen. PROJECT NEED: This project will enhance the beautification of the center and allow applicants to reserve the city facility. DEPARTMENT: Community ServicesDEPT. PROJECT MGR:Lydie GutfeldImprove City BeautificationPROJECT LOCATIONSCHEDULE:Design Complete:Construction Complete:FY 2025/26Project Delivery:FY 2025/26198 235

PROJECT DESCRIPTION:SOURCE DOCUMENT: STRATEGIC PLAN GOAL: PROJECT PHASEPRIOR FYs FY 25/26 FY 26/27 FY 27/28FY 28/29PlanningDesign150,000$ ConstructionOtherTOTAL 150,000$ FUNDING SOURCESPRIOR FYs FY 25/26 FY 26/27 FY 27/28FY 28/29Measure U$30,000Misc. Grants120,000$ TOTAL 150,000$ TOTAL PROJECT COST:150,000$ PROJECT STATUS:NewCATEGORY: Traffic & Transportation OpsCITYWIDECITY OF PLACENTIA CAPITAL IMPROVEMENT PROJECT INFORMATIONPROJECT TITLE: Safe Streets For AllThe 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. PROJECT NEED: 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. DEPARTMENT: Public WorksDEPT. PROJECT MGR:N/AChris TanioEnsure That Public Safety Continues To Be A High PriorityPROJECT LOCATIONSCHEDULE:Design Complete:FY 2025/26Construction Complete:Project Delivery:FY 2025/26199 236

PROJECT DESCRIPTION:SOURCE DOCUMENT: STRATEGIC PLAN GOAL: PROJECT PHASEPRIOR FYs FY 25/26 FY 26/27FY 27/28FY 28/29PlanningDesignConstruction$281,100OtherTOTAL 281,100$ FUNDING SOURCESPRIOR FYs FY 25/26 FY 26/27FY 27/28FY 28/29Measure U$28,110Misc. Grants252,990$ TOTAL 281,100$ TOTAL PROJECT COST:281,100$ PROJECT STATUS:NewCATEGORY: Traffic & Transportation OpsCITYWIDEPROJECT LOCATIONSCHEDULE:Design Complete:Construction Complete:FY 2025/26Project Delivery:FY 2025/26PROJECT NEED: 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.DEPARTMENT: Public WorksDEPT. PROJECT MGR:Caltrans Highway Safety Program (HSIP)Shelley KennellEnsure That Public Safety Continues To Be A High PriorityCITY OF PLACENTIA CAPITAL IMPROVEMENT PROJECT INFORMATIONPROJECT TITLE: Install leading pedestrian intervals (LPIs), install and upgrade pedestrian crossings at various locations throughout the City, including 7 signalized intersections and 2 unsignalized intersections.Highway Safety Improvement Program (HSIP) Cycle 12200 237

PROJECT DESCRIPTION:SOURCE DOCUMENT: STRATEGIC PLAN GOAL: PROJECT PHASEPRIOR FYs FY 25/26 FY 26/27 FY 27/28 FY 28/29PlanningDesignConstruction1,000,000$ OtherOtherTOTAL 1,000,000$ FUNDING SOURCESPRIOR FYs FY 25/26 FY 26/27 FY 27/28 FY 28/29Measure U880,000$ Citywide Public Safety Impact Fee120,000$ TOTAL 1,000,000$ TOTAL PROJECT COST:1,000,000$ PROJECT STATUS:NewCATEGORY: City Building and FacilitiesCITY OF PLACENTIA CAPITAL IMPROVEMENT PROJECT INFORMATIONPROJECT TITLE: Repair City Hall roofCity Hall Roof RepairsPROJECT NEED: The existing facility is in need of roof repairs as many leaks are encountered during rain events.DEPARTMENT: Public WorksDEPT. PROJECT MGR:Facility Condition AssessmentSamantha ByfieldImplement Public Infrastructure To Meet Community NeedsPROJECT LOCATIONSCHEDULE:Design Complete:Construction Complete:FY 2025/26Project Delivery:FY 2025/26201 238

PROJECT DESCRIPTION:PROJECT NEED: SOURCE DOCUMENT: STRATEGIC PLAN GOAL: PROJECT PHASEPRIOR FYs FY 25/26 FY 26/27 FY 27/28 FY 28/29PlanningDesignConstruction40,000$ OtherTOTAL 40,000$ FUNDING SOURCESPRIOR FYs FY 25/26 FY 26/27 FY 27/28 FY 28/29Citywide Parks & Rec Impact Fee40,000$ TOTAL 40,000$ TOTAL PROJECT COST:40,000$ PROJECT STATUS:NewCATEGORY: City Buildings & FacilitiesDEPT. PROJECT MGR:Lydie GutfeldImplement Public Infrastructure To Meet Community NeedsPROJECT LOCATIONSCHEDULE:Design Complete:Construction Complete:FY 2025/26Project Delivery:FY 2025/26CITY OF PLACENTIA CAPITAL IMPROVEMENT PROJECT INFORMATIONPROJECT TITLE: Aguirre Building RenovationThis 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 countertop, 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 renters. DEPARTMENT: Community Services202 239

PROJECT DESCRIPTION:SOURCE DOCUMENT: STRATEGIC PLAN GOAL: PROJECT PHASEPRIOR FYs FY 25/26 FY 26/27 FY 27/28 FY 28/29PlanningDesignConstruction255,000$ OtherTynes Gym - 2101 Tuffree Blvd.Placentia, CA 92870TOTAL 255,000$ FUNDING SOURCESPRIOR FYs FY 25/26 FY 26/27 FY 27/28 FY 28/29Citywide Parks & Rec Impact Fee255,000$ TOTAL 255,000$ TOTAL PROJECT COST:255,000$ PROJECT STATUS:NewCATEGORY: ParksPROJECT LOCATIONSCHEDULE:Design Complete:Construction Complete:FY 2025/26Project Delivery:FY 2025/26PROJECT NEED: The current roof at Tynes Gym has multiple leaks in various areas that are impacting the interior roof and exterior walls as well. DEPARTMENT: Community ServicesDEPT. PROJECT MGR:Lydie GutfeldImplement Public Infrastructure To Meet Community NeedsCITY OF PLACENTIA CAPITAL IMPROVEMENT PROJECT INFORMATIONPROJECT TITLE: Tynes Gym Roof ReplacementThis project involves the complete replacement of the Tynes Gym Roof that is currently leaking in multiple areas. 203 240

PROJECT DESCRIPTION:PROJECT NEED: SOURCE DOCUMENT: STRATEGIC PLAN GOAL: PROJECT PHASEPRIOR FYs FY 25/26 FY 26/27 FY 27/28 FY 28/29PlanningDesignConstruction600,000$ OtherTOTAL 600,000$ FUNDING SOURCESPRIOR FYs FY 25/26 FY 26/27 FY 27/28 FY 28/29Misc. Grants 600,000$ TOTAL 600,000$ TOTAL PROJECT COST:600,000$ PROJECT STATUS:NewCATEGORY: ParksCITY OF PLACENTIA CAPITAL IMPROVEMENT PROJECT INFORMATIONPROJECT TITLE: Samp and Los Vaqueros Park Playground The playground at Los Vaqueros 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. Removal and replacement of old play equipment, rubber surfacing, and sand. DEPARTMENT: Community ServicesDEPT. PROJECT MGR:Lydie GutfeldImplement Public Infrastructure To Meet Community NeedsPROJECT LOCATIONSCHEDULE:Design Complete:Construction Complete:FY 2025/26Project Delivery:FY 2025/26204 241

PROJECT DESCRIPTION:PROJECT NEED: SOURCE DOCUMENT: STRATEGIC PLAN GOAL: Implement Public Infrastructure To Meet Community NeedsPROJECT PHASEPRIOR FYs FY 25/26 FY 26/27 FY 27/28 FY 28/29PlanningDesignConstruction60,000$ OtherPlacentia, CA 92870TOTAL 60,000$ FUNDING SOURCESPRIOR FYs FY 25/26 FY 26/27 FY 27/28 FY 28/29Placentia, CA 92870Citywide Parks & Rec Impact Fee60,000$ TOTAL 60,000$ TOTAL PROJECT COST:60,000$ PROJECT STATUS:NewCATEGORY: ParksPROJECT TITLE: This project involves the replacement of all the park benches at both Richard Samp Park and Kraemer Memorial Park. PROJECT LOCATIONSCHEDULE:Design Complete:Construction Complete:FY 2025/26Project Delivery:FY 2025/26Richard Samp Park - 600 Loyola Dr. Kraemer Memorial Park - 201 Bradford Ave., CITY OF PLACENTIA CAPITAL IMPROVEMENT PROJECT INFORMATIONReplace Park BenchesThe current park benches at these parks are old and need replacement, the replacement of these amenities will enhance the community experience. DEPARTMENT: Community ServicesDEPT. PROJECT MGR:Lydie Gutfeld205 242

PROJECT DESCRIPTION:SOURCE DOCUMENT: STRATEGIC PLAN GOAL: PROJECT PHASEPRIOR FYs FY 25/26 FY 26/27 FY 27/28 FY 28/29PlanningDesignConstruction$30,000OtherTOTAL 30,000$ FUNDING SOURCESPRIOR FYs FY 25/26 FY 26/27 FY 27/28 FY 28/29Citywide Parks & Rec Impact Fee30,000$ TOTAL 30,000$ TOTAL PROJECT COST:30,000$ PROJECT STATUS:NewCATEGORY: ParksCITY OF PLACENTIA CAPITAL IMPROVEMENT PROJECT INFORMATIONPROJECT TITLE: Whitten Pool Deck Repair This project involves the replacement of a section of the deteriorating pool deck at the Whitten Pool.PROJECT NEED: The replacement of the deteriorating section of the pool deck at the Whitten Pool is necessary to address safety concerns and prevent further structural damage.DEPARTMENT: Community ServicesDEPT. PROJECT MGR:Lydie GutfeldImplement Public Infrastructure To Meet Community NeedsPROJECT LOCATIONSCHEDULE:Design Complete:Construction Complete:FY 2025/26Project Delivery:FY 2025/26206 243

PROJECT DESCRIPTION:SOURCE DOCUMENT: STRATEGIC PLAN GOAL: PROJECT PHASEPRIOR FYs FY 25/26 FY 26/27 FY 27/28 FY 28/29PlanningDesignConstruction150,000$ OtherTOTAL 150,000$ FUNDING SOURCESPRIOR FYs FY 25/26 FY 26/27 FY 27/28 FY 28/29Citywide Parks & Rec Impact Fee150,000$ TOTAL 150,000$ TOTAL PROJECT COST:150,000$ PROJECT STATUS:NewCATEGORY: ParksCITY OF PLACENTIA CAPITAL IMPROVEMENT PROJECT INFORMATIONPROJECT TITLE: Los Vaqueros Storm DrainPerform 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 erosion.PROJECT NEED: Broken cement along the drain path is to be filled in with gravel and large rock to avoid further deterioration of surrounding grass area. DEPARTMENT: Community ServicesDEPT. PROJECT MGR:Lydie GutfeldEnsure That Public Safety Continues To Be A High PriorityPROJECT LOCATIONSCHEDULE:Design Complete:Construction Complete:FY 2025/26Project Delivery:FY 2025/26207 244

PROJECT DESCRIPTION:SOURCE DOCUMENT: STRATEGIC PLAN GOAL: PROJECT PHASEPRIOR FYs FY 25/26 FY 26/27 FY 27/28 FY 28/29PlanningDesign10,000,000$ 150,000$ ConstructionOtherOtherTOTAL10,000,000$ 150,000$ FUNDING SOURCESPRIOR FYs FY 25/26 FY 26/27 FY 27/28 FY 28/29EIFD10,000,000$ 150,000$ TOTAL10,000,000$ 150,000$ TOTAL PROJECT COST: 10,150,000$ PROJECT STATUS:ContinuingCATEGORY: Streets and StreetscapesPROJECT LOCATIONSCHEDULE:Design Complete:Construction Complete:FY 2025/26Project Delivery:FY 2025/26PROJECT NEED: Complete remaining design due to fire lane width requirements.DEPARTMENT: Public WorksDEPT. PROJECT MGR:Old Town Streetscape Master PlanGabriel Guerrero-GabanyPromote Community And Economic DevelopmentCITY OF PLACENTIA CAPITAL IMPROVEMENT PROJECT INFORMATIONPROJECT TITLE: Old Town Streetscape ImprovementsThe construction of streetscape improvements for the Old Town District. Improvements include improved pedestrian accessibilty and safety, landscaping, lighting, striping, signage and roadway rehabilitation.208 245

PROJECT DESCRIPTION:SOURCE DOCUMENT: STRATEGIC PLAN GOAL: PROJECT PHASEPRIOR FYs FY 25/26 FY 26/27 FY 27/28 FY 28/29PlanningDesignConstruction175,000$ OtherOtherTOTAL 175,000$ FUNDING SOURCESPRIOR FYs FY 25/26 FY 26/27 FY 27/28 FY 28/29CDBG175,000$ TOTAL 175,000$ TOTAL PROJECT COST:175,000$ PROJECT STATUS:NewCATEGORY: Streets and StreetscapesCITY OF PLACENTIA CAPITAL IMPROVEMENT PROJECT INFORMATIONPROJECT TITLE: FY 25-26 Annual Sidewalk and Curb Ramp RepairsAs 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. PROJECT NEED: 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 needed.DEPARTMENT: Public WorksDEPT. PROJECT MGR:Samantha ByfieldImplement Public Infrastructure To Meet Community NeedsCITYWIDEPROJECT LOCATIONSCHEDULE:Design Complete:Construction Complete:FY 2025/26Project Delivery:209 246

PROJECT DESCRIPTION:SOURCE DOCUMENT: STRATEGIC PLAN GOAL: PROJECT PHASEPRIOR FYs FY 25/26 FY 26/27 FY 27/28 FY 28/29PlanningDesign2,576,855$ Construction3,582,340$ OtherTOTAL2,576,855$ 3,582,340$ FUNDING SOURCESPRIOR FYs FY 25/26 FY 26/27 FY 27/28 FY 28/29Misc. Grants2,576,855$ 2,647,047$ Measure U935,293$ TOTAL2,576,855$ 3,582,340$ TOTAL PROJECT COST:6,159,195$ PROJECT STATUS:ContinuingCATEGORY: Streets & StreetscapesCITY OF PLACENTIA CAPITAL IMPROVEMENT PROJECT INFORMATIONPROJECT TITLE: Golden Avenue Bridge Replacement Project 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 along Carbon Canyon.PROJECT NEED: The bridge was built in 1926, has surpassed its serviceable life and has been identified by Caltrans as functionally obsolete.DEPARTMENT: Public WorksDEPT. PROJECT MGR:Caltrans bridge reportGabriel Guerrero-GabanyImplement Public Infrastructure To Meet Community NeedsPROJECT LOCATIONSCHEDULE:Design Complete:FY 2025/26Construction Complete:FY 2026/27Project Delivery:FY 2026/27210 247

PROJECT DESCRIPTION:SOURCE DOCUMENT: STRATEGIC PLAN GOAL: PROJECT PHASEPRIOR FYs FY 25/26 FY 26/27 FY 27/28 FY 28/29PlanningDesignConstruction$4,505,951OtherTOTAL 4,505,951$ FUNDING SOURCESPRIOR FYs FY 25/26 FY 26/27 FY 27/28 FY 28/29Measure U2,285,769$ SB1/Gas Tax-RMRA1,414,458$ Gas Tax151,548$ Measure M654,176$ TOTAL 4,505,951$ TOTAL PROJECT COST: 4,505,951$ PROJECT STATUS: NewCATEGORY: Streets & StreetscapesPROJECT LOCATIONSCHEDULE:Design Complete:Construction Complete:FY 2025/26Project Delivery:FY 2025/26PROJECT NEED: Streets are a critical infrastructure asset which requires scheduled maintenance to ensure continued state funding and day to day operations of the CityDEPARTMENT: Public WorksDEPT. PROJECT MGR:2024 Pavement Management PlanGabriel GuerreroImplement Public Infrastructure To Meet Community NeedsCITY OF PLACENTIA CAPITAL IMPROVEMENT PROJECT INFORMATIONPROJECT TITLE: FY 24-25 Residential Street RehabilitationPavement maintenance of local streets including Type II slurry seal, cold milling and pavement overlay.211 248

PROJECT DESCRIPTION:SOURCE DOCUMENT: STRATEGIC PLAN GOAL: PROJECT PHASEPRIOR FYs FY 25/26 FY 26/27 FY 27/28 FY 28/29PlanningDesignConstructionOther75,000$ TOTAL 75,000$ FUNDING SOURCESPRIOR FYs FY 25/26 FY 26/27 FY 27/28 FY 28/29Technology Impact Fees75,000$ TOTAL 75,000$ TOTAL PROJECT COST:75,000$ PROJECT STATUS:NewCATEGORY: TechnologyCITYWIDEPROJECT LOCATIONSCHEDULE:Design Complete:Construction Complete:Project Delivery:FY 2025/26PROJECT NEED: Annual PC and Hardware Replacement to establish computer replacement/upgrade program every 4 years. Currently on year 3.DEPARTMENT: Information TechnologyDEPT. PROJECT MGR:Daniel ChangEnsure Long-Term Fiscal SustainabilityCITY OF PLACENTIA CAPITAL IMPROVEMENT PROJECT INFORMATIONPROJECT TITLE: Desktop Computer Replacement ProgramComputer Hardware Replacement Program for City Employees212 249

PROJECT DESCRIPTION:SOURCE DOCUMENT: STRATEGIC PLAN GOAL: PROJECT PHASEPRIOR FYs FY 25/26 FY 26/27 FY 27/28 FY 28/29PlanningDesignConstructionOther95,535$ TOTAL 95,535$ FUNDING SOURCESPRIOR FYs FY 25/26 FY 26/27 FY 27/28 FY 28/29Technology Impact Fees95,535$ TOTAL 95,535$ TOTAL PROJECT COST:95,535$ PROJECT STATUS:NewCATEGORY: TechnologyCITY OF PLACENTIA CAPITAL IMPROVEMENT PROJECT INFORMATIONPROJECT TITLE: Enterprise Camera and Security UpgradesReplace end of life and modernize City-wide Surveillance Cameras to enhance overall security and operational Efficiency. PROJECT NEED: 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.DEPARTMENT: Information TechnologyDEPT. PROJECT MGR:Daniel ChangEnsure That Public Safety Continues To Be A High PriorityCITYWIDEPROJECT LOCATIONSCHEDULE:Design Complete:Construction Complete:Project Delivery:FY 2025/26213 250

PROJECT DESCRIPTION:SOURCE DOCUMENT: STRATEGIC PLAN GOAL: PROJECT PHASEPRIOR FYs FY 25/26 FY 26/27 FY 27/28 FY 28/29PlanningDesignConstructionOther75,000$ TOTAL 75,000$ FUNDING SOURCESPRIOR FYs FY 25/26 FY 26/27 FY 27/28 FY 28/29Technology Impact Fees75,000$ TOTAL 75,000$ TOTAL PROJECT COST:75,000$ PROJECT STATUS:NewCATEGORY: TechnologyCITYWIDEPROJECT LOCATIONSCHEDULE:Design Complete:Construction Complete:Project Delivery:FY 2025/26PROJECT NEED: Replacement and upgrades of Public Safety Hardware including Cradlepoints, Mobile Desktop Computers, Tablets and Related Peripherals DEPARTMENT: Information TechnologyDEPT. PROJECT MGR:Daniel ChangEnsure That Public Safety Continues To Be A High PriorityCITY OF PLACENTIA CAPITAL IMPROVEMENT PROJECT INFORMATIONPROJECT TITLE: Public Safety Operations HW UpgradesHardware Replacement Program for Public Safety Operations (Police & Fire)214 251

PROJECT DESCRIPTION:SOURCE DOCUMENT: STRATEGIC PLAN GOAL: PROJECT PHASEPRIOR FYs FY 25/26 FY 26/27 FY 27/28 FY 28/29PlanningDesignConstructionOther50,000$ TOTAL 50,000$ FUNDING SOURCESPRIOR FYs FY 25/26 FY 26/27 FY 27/28 FY 28/29Technology Impact Fees 50,000$ TOTAL 50,000$ TOTAL PROJECT COST:50,000$ PROJECT STATUS:NewCATEGORY: TechnologyCITY OF PLACENTIA CAPITAL IMPROVEMENT PROJECT INFORMATIONPROJECT TITLE: City Facilities Server/Network Upgrades City Facilities Server/Network Upgrades PROJECT NEED: 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. DEPARTMENT: Information TechnologyDEPT. PROJECT MGR:Daniel ChangImplement Public Infrastructure To Meet Community NeedsCITYWIDEPROJECT LOCATIONSCHEDULE:Design Complete:Construction Complete:Project Delivery:FY 2025/26215 252

PROJECT DESCRIPTION:SOURCE DOCUMENT: STRATEGIC PLAN GOAL: PROJECT PHASEPRIOR FYs FY 25/26 FY 26/27 FY 27/28 FY 28/29PlanningDesignConstruction154,848$ OtherTOTAL 154,848$ FUNDING SOURCESPRIOR FYs FY 25/26 FY 26/27 FY 27/28 FY 28/29Citywide Traffic Impact Fee154,848$ TOTAL 154,848$ TOTAL PROJECT COST:154,848$ PROJECT STATUS:NewCATEGORY: Traffic & Transportation OpsCITYWIDEPROJECT LOCATIONSCHEDULE:Design Complete:Construction Complete:FY 2026/27Project Delivery:FY 2026/27PROJECT NEED: Collisions at signalized intersections can be addressed by providing improvements to signal hardware by improving the visibility of traffic signals.DEPARTMENT: Public WorksDEPT. PROJECT MGR:2023 LRSPShelley KennellEnsure That Public Safety Continues To Be A High PriorityCITY OF PLACENTIA CAPITAL IMPROVEMENT PROJECT INFORMATIONPROJECT TITLE: Citywide Signal Hardware UpgradesThe installation of retro-reflective signal back plates will provide greater awareness and advance notice for drivers to more safely navigate through signalized intersections216 253

PROJECT DESCRIPTION:SOURCE DOCUMENT: STRATEGIC PLAN GOAL: PROJECT PHASEPRIOR FYs FY 25/26FY 26/27FY 27/28FY 28/29PlanningDesignConstruction35,000$ OtherCity Corporation YardTOTAL 35,000$ FUNDING SOURCESPRIOR FYs FY 25/26FY 26/27FY 27/28FY 28/29Equipment Replacement35,000$ TOTAL 35,000$ TOTAL PROJECT COST:35,000$ PROJECT STATUS:NewCATEGORY: Vehicles & EquipmentCITY OF PLACENTIA CAPITAL IMPROVEMENT PROJECT INFORMATIONPROJECT TITLE: Fleet Lift ReplacementReplacement of existing damaged heavy equipment lift with a smaller, electric lift to service standard vehicles.PROJECT NEED: This would allow each mechanic to utilize two vehicle lifts to more efficieintly switch between vehicles while waiting for parts. One large equipment lift would still remain in the shop for continued service of heavy equipment.DEPARTMENT: Public WorksDEPT. PROJECT MGR:Samantha ByfieldEnsure That Public Safety Continues To Be A High PriorityPROJECT LOCATIONSCHEDULE:Design Complete:Construction Complete:FY 2026/27Project Delivery:FY 2026/27217 254

PROJECT TITLE: PROJECT DESCRIPTION:PROJECT NEED: SOURCE DOCUMENT: STRATEGIC PLAN GOAL: Ensure That Public Safety Continues To Be A High PriorityPROJECT PHASEPRIOR FYs FY 25/26FY 26/27FY 27/28FY 28/29PlanningDesignConstructionOther17,200$ TOTAL 17,200$ FUNDING SOURCESPRIOR FYs FY 25/26FY 26/27FY 27/28FY 28/29Fire DIFCitywide Public Safety Impact Fee7,291$ Fire Impact Fee9,909$ TOTAL 17,200$ TOTAL PROJECT COST:17,200$ PROJECT STATUS:NewCATEGORY: Vehicles & EquipmentCITY OF PLACENTIA CAPITAL IMPROVEMENT PROJECT INFORMATIONFire Department Equipment Supplying the Fire Department with additional body armor and radios.Body armor replacement is necessary due to equipment expiration. Radio equipment needs to be upgraded to meet current safety standards.DEPARTMENT: FireDEPT. PROJECT MGR:Api WeinertPROJECT LOCATIONSCHEDULE:Design Complete:Construction Complete:Project Delivery:FY 2026/27218 255

Project Type Project Description Funding Source Proposed City Buildings & Facilities Powell Building Improvement Project Misc. Grants (0050)167,528 City Buildings & Facilities City Hall/Police Station Interior General Fund (0010)150,000 City Buildings & Facilities City Hall and Police Station HVAC, Solar and Roof Improvement Project - Design
General Fund (0010)125,344
City Buildings & Facilities Refurbish Police Chief Admin Conference Measure U (0079)35,937 City Buildings & Facilities Placentia Public Safety Center General Fund (0010), Asset Seizure (0021)
1,775,167
City Buildings & Facilities Placentia Public Safety Center General Fund (0010)5,208,817 City Buildings & Facilities Refurbish PD Jail Booking Area Measure U (0079)40,000 City Buildings & Facilities City Hall/PD Interior Lighting Improvements Measure U (0079)17,582 City Buildings & Facilities Refurbish PD Traffic Bureau Work Area Citywide Public Safety Impact Fee (0067)
2,294
City Buildings & Facilities Refurbish PD Armory Citywide Public Safety Impact Fee (0067)
25,000
City Buildings & Facilities Refurbish PD Motor Barn Citywide Public Safety Impact Fee (0067)
25,000
City Buildings & Facilities City Hall/Police Station Modernization Project Windows Design
Measure U (0079)31,000
City Buildings & Facilities Fire Station 1 Generator Replacement Citywide Public Safety Impact Fee (0067), Public Safety CFD (0055)
150,000
City Buildings & Facilities 117 N. Main Street Building Demolition Citywide Affordable Housing Impact Fee (0068)
75,000
City Buildings & Facilities UST Removal and Replacement at Corporate Measure U (0079)100,000 City Buildings & Facilities Tynes Gym Roof Replacement Measure U (0079)416,000 City Buildings & Facilities
Total
8,344,668
Major Studies Chapman Corridor Revitalization Plan Misc. Grants (0050), General Plan Update Fee (0074)
106,511
Major Studies Adoption of CEQA Guidelines w/VMT Misc. Grants (0050)20,000 Major Studies Caltrans Sustainable Active Transportation Citywide Traffic Impact Fee (0065)25,000 Major Studies ADA Transition Plan General Fund (0010)174,790 Major Studies IT Strategic Plan General Fund (0010)44,088 Major Studies PW Maintenance Master Plan & Condition Measure U (0079)142,844 Major Studies Chapman Corridor Revitalization Plan Sewer General Plan Update Fee (0074)50,000 Major Studies Chapman Corridor Revitalization Plan General Plan Update Fee (0074)50,000 Major Studies DIF Update and Creation of Successor Public Safety CFD Study
General Plan Update Fee (0074)127,000
Major Studies Specific Plan 5 (SP-5) Update General Plan Update Fee (0074)98,000 Major Studies Total 838,233
Parks Playground Resurfacing Various Parks Quimby In-Lieu (0069)150,000 Parks McFadden Park Pergola Replacement Project Quimby In-Lieu (0069)50,000 Parks Koch Park Picnic Shelter Replacement Quimby In-Lieu (0069)43,950 Parks Playground Shade Sails Quimby In-Lieu (0069)6,124 Parks Replace Park Benches Quimby In-Lieu (0069)66,927
Parks Gomez Park Landscape Improvement Project Measure U (0079)25,000 Parks Jaycee Parkette Improvement Project Misc. Grants (0050)610,000 Parks Tuffree Park Sidewalk Replacement Project General Fund (0010)54,280 Parks Parque del Arroyo Verde Renovation Project Citywide Parks & Rec Impact Fee (0063), Quimby In-Lieu (0069)
498,190
FY 2024-25 Ongoing Projects
219
256

Parks Gomez Park and Playground Renovation
Project
Measure U (0079)160,577
Parks Koch Park Sidewalk Replacement Project Measure U (0079)50,000 Parks Tuffree Park Sports Fields Lights Measure U (0079)185,000 Parks Restroom Renovations (Citywide)Citywide Parks & Rec Impact Fee (0063)
28,000
Parks McFadden Park Playground Renovation Measure U (0079), Citywide Parks & Rec Impact Fee (0063)
500,000
Parks Kraemer Park Memorial Fountain Citywide Parks & Rec Impact Fee (0063)
50,000
Parks Total 869,250
Streets & Streetscapes Caltrans Public Art Projects General Fund (0010)673,825 Streets & Streetscapes Golden Avenue Bridge Replacement Project General Fund (0010)2,576,855 Streets & Streetscapes EIFD Design General Fund (0010), Measure U (0079)
328,387
Streets & Streetscapes FY 23-24 Roadway Rehab Design SB 1/ Gas Tax-RMRA (0060)400,000 Streets & Streetscapes Old Town Streetscape Improvements EIFD 10,000,000 Streets & Streetscapes FY 24-25 Concrete Repair Program Measure U (0079)155,000 Streets & Streetscapes FY 24-25 Annual Tree Planting Measure U (0079)10,000 Streets & Streetscapes FY 23-24 Residential Slurry Seal SB 1/ Gas Tax-RMRA (0060), Measure U (0079)
2,447,873
Streets & Streetscapes FY 23-24 Arterial Roadway Rehabilitation SB 1/ Gas Tax-RMRA (0060), Measure M (0018), Citywide Storm
Drain Impact Fee (0066)
3,337,060
Streets & Streetscapes FY 24-25 Roadway Rehab Design SB 1/ Gas Tax-RMRA (0060)150,000 Streets & Streetscapes Total 20,079,000
Technology Citywide Document Digitalization Project Technology Impact Fees (0075)71,385 Technology Desktop Computer Replacement Program Measure U (0079)58,061 Technology City Facilities Server/Network Upgrades Measure U (0079)50,000 Technology City Key Fob Replacement Project Measure U (0079)185,000 Technology Desktop Computer Replacement Program Measure U (0079)75,000 Technology City Facilities Server/Network Upgrades Measure U (0079)50,000 Technology Financials ERP Software System Measure U (0079), Technology Impact Fees (0075)
300,000
Technology Network Security Vulnerability and Measure U (0079)60,000 Technology Develop Cybersecurity Plan Measure U (0079)60,000 Technology Council Chambers / Media Room Upgrade Technology Impact Fees (0075)109,000 Technology Total 1,018,446
Traffic and Transportation
Ops
Orangethorpe Traffic Signal Synchronization
Project
Citywide Traffic Impact Fee (0065),
AB 2766 (0019), Old Thoroughfare
Construction Fund (0026)
34,172
Traffic and Transportation
Ops
Rose/Tustin Traffic Signal Synchronization
Project
Citywide Traffic Impact Fee (0065),
AB 2766 (0019)
153,000
Traffic and Transportation
Ops
Imperial Highway Traffic Signal
Synchronization Project
AB 2766 (0019)25,000
Traffic and Transportation
Ops
Chapman/Malvern Traffic Signal
Synchronization Project
AB 2766 (0019)45,638
Traffic and Transportation
Ops
TOD Traffic Mitigation Improvement Project TOD Traffic Impact Fee (0070)300,000 Traffic and Transportation
Ops
Traffic Signal Back-Up Batteries Citywide Traffic Impact Fee (0065)5,050 Traffic and Transportation
Ops
Traffic Signal Back-Up Batteries Citywide Traffic Impact Fee (0065)10,000 FY 2024-25 Ongoing Projects
220
257

Traffic and Transportation
Ops
Atwood Trail Project - Final Eng Design Misc. Grants (0050), Quimby In-Lieu (0069)
310,000
Traffic and Transportation
Ops
Residential Streets Curb Ramps SB 1/ Gas Tax-RMRA (0060)100,000 Traffic and Transportation
Ops
Yorba Linda TSSP AB 2766 (0019), Misc. Grants (0050)165,000 Traffic and Transportation
Ops Total
1,147,860
Vehicles and Equipment PD Patrol Units Replacement (7)General Fund (0010)113,246 Vehicles and Equipment Reserve Fire Truck General Fund (0010)180,000 Vehicles and Equipment Fire Station 2 Radio Communication Public Safety CFD (0055)32,875 Vehicles and Equipment Fire Station 2 Body Armor Replacement Fire Impact Fee (0089)6,000 Vehicles and Equipment Loader Replacement Measure U (0079)290,000 Vehicles and Equipment Public Works Ford Ranger Replacements (2)Measure U (0079)90,000 Vehicles and Equipment HLO Truck Liftgate Misc. Grants (0050)7,000 Vehicles and Equipment Chipper Truck Replacement Measure U (0079)80,000 Vehicles and Equipment Public Works Superintendent Truck Replacement
Measure U (0079), Equipment
Replacement (0041)
80,000
Vehicles and Equipment
Total
879,121
Grand Total of Ongoing Projects 33,176,577
FY 2024-25 Ongoing Projects
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258

Project FY 25/26 FY 26/27 FY 27/28 FY 28/29 FY 29/30 FY 30/31 FY 31/32 Grand Totals 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 Concrete Repair Program $ 183,750 183,750$ FY 2027-28 Concrete Repair Program $ 192,938 192,938$ FY 2028-29 Concrete Repair Program $ 202,584 202,584$ FY 2029-30 Concrete Repair Program $ 212,714 212,714$ FY 2030-31 Concrete 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$ TOD 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$ Golden Avenue Bridge Replacement Project Construction $ 3,582,340 3,582,340$ Total Streets & Streetscapes 8,413,291$ 5,304,998$ 16,205,748$ 6,218,786$ 5,744,725$ 6,034,211$ 6,335,922$ 54,257,681$ Richfield/Miraloma and Miraloma/Van Buren Traffic Signal Improvements $ 400,000 400,000$ Traffic Control Sign Reflectivity Study $ 300,000 300,000$ Yorba Linda Boulevard Traffic Signal Synchronization Project -$ Bastanchury Road Traffic Signal Synchronization Project $ 200,000 200,000$ Placentia Avenue Traffic Signal Synchronization Project $ 200,000 200,000$ Chapman Avenue Traffic Signal Synchronization Project $ 220,000 220,000$ Kraemer Boulevard Traffic Signal Synchronization Project $ 220,000 220,000$ 2019 SSARP Intersection Project #1 $ 426,000 426,000$ 2019 SSARP Intersection Project #5 $ 35,500 35,500$ 2019 SSARP Intersection Project #9 $ 15,000 15,000$ 2019 SSARP Intersection Project #10 $ 71,000 71,000$ 2019 SSARP Intersection Project #13 $ 28,400 28,400$ 2019 SSARP Intersection Project #14 $ 14,200 14,200$ 2019 SSARP Intersection Project #15 $ 355,000 355,000$ 2019 SSARP Roadway Segment Project #2 $ 497,000 497,000$ 2019 SSARP Roadway Segment Project #4 $ 170,400 170,400$ 2019 SSARP Roadway Segment Project #6 $ 426,000 426,000$ 2019 SSARP Roadway Segment Project #14 $ 142,000 142,000$ 2019 SSARP Roadway Segment Project #15 $ 20,000 20,000$ 2019 SSARP Roadway Segment Project #16 $ 355,000 355,000$ Intersection Safety Light LED Conversion Project $ 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$ 7 Year Capital Projects
222259

Project FY 25/26 FY 26/27 FY 27/28 FY 28/29 FY 29/30 FY 30/31 FY 31/32 Grand Totals 7 Year Capital Projects
2023 LRSP Signal Timing Improvements* $ 512,720 512,720$ 2023 LRSP Access Management at Signalized Intersections* $ 1,460,000 1,460,000$ 2023 LRSP Pedestrian Improvements at Non-Signalized Intersections* $ 305,750 305,750$ 2023 LRSP Advanced Dilemma Zone Detection Devices* $ 595,000 595,000$ *multiple locations, can be included with individual street resurfacing projects
Total Traffic and Transportation Ops 154,848$ 815,352$ 1,243,150$ 1,822,720$ 1,292,000$ 2,532,000$ 220,000$ 8,080,070$ Old Town 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$ Manhole Rehab Project (walls) - 2018 Sewer Master Plan 243,000$ 243,000$ Manhole Rehab Project (bench/channel) - 2018 Sewer Master Plan 35,000$ 35,000$ Total Sewer -$ 1,800,000$ 1,223,000$ 4,290,000$ 5,580,000$ 1,677,000$ 2,391,000$ 16,961,000$ Bradford Avenue Storm Drain Improvement Project $ 108,000 108,000$ Walnut Avenue Storm Drain Improvement Project $ 129,000 129,000$ Seaview Circle Storm Drain Improvement Project $ 505,000 505,000$ Kevin Way Storm Drain Improvement Project $ 524,000 524,000$ Sunset Dr Storm Drain Improvement Project $ 105,000 105,000$ Kraemer Park Storm Drain Improvement Project $ 34,000 34,000$ Naple/Pinehurst Avenue Strom Drain Improvement Project $ 3,660,000 3,660,000$ Naple/Pinehurst Avenue Strom Drain Improvement Project $ 3,660,000 3,660,000$ Pinehurst Avenue Strom Drain Improvement Project $ 1,985,000 1,985,000$ Total Storm Drains -$ 237,000$ 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 Roof 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 Renovation Project $ 500,000 500,000$ Tynes Gym Renovation Project $ 1,500,000 1,500,000$ Water Tower Renovation Project $ 150,000 150,000$ Fuel Tank Replacement Project $ 220,000 220,000$ City Hall Switchgear replacement $ 1,000,000 1,000,000$ Total City Buildings & Facilities 1,402,350$ 1,100,000$ 2,900,000$ 150,000$ -$ -$ -$ 5,552,350$ 223260

Project FY 25/26 FY 26/27 FY 27/28 FY 28/29 FY 29/30 FY 30/31 FY 31/32 Grand Totals 7 Year Capital Projects
Desktop Computer Replacement Program $ 75,000 $ 75,000 $ 75,000 $ 75,000 $ 75,000 $ 75,000 $ 75,000 525,000$ 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$ Total Technology 295,535$ 125,000$ 125,000$ 125,000$ 125,000$ 125,000$ 125,000$ 1,045,535$ Samp & Los Vaqueros Park Renovation Project $ 600,000 600,000$ Kraemer Park Fountain Renovation Project $ 750,000 750,000$ Tuffree Park Sports Field Renovation Project $ 500,000 500,000$ Champions Sports Park Renovation Project $ 650,000 650,000$ Bradford Park Renovation Project $ 500,000 500,000$ Tynes Gym Roof Replacement $ 255,000 255,000$ Kraemer Park Renovation Project $ 700,000 700,000$ Replace Park Benches 60,000$ 60,000$ Whitten Center Pool ADA Renovation $ 750,000 750,000$ Los Vaqueros Storm Drain 150,000$ 150,000$ Total Parks 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 Replacement Program $ 500,000 500,000$ Annual Vehicle Replacement Program $ 525,000 525,000$ Annual Vehicle Replacement Program $ 551,250 551,250$ Annual Vehicle Replacement Program $ 578,813 578,813$ Annual Vehicle Replacement Program $ 607,753 607,753$ Annual Vehicle Replacement Program $ 638,141 638,141$ Total Vehicles and Equipment 52,200$ 518,060$ 543,963$ 571,161$ 678,813$ 629,655$ 661,138$ 3,654,990$ Smart City Master Plan
Total Major Studies -$ -$ -$ -$ -$ -$ -$ Total All Projects 11,383,224$ 11,400,410$ 22,745,861$ 14,340,667$ 17,730,537$ 15,157,867$ 12,418,060$ 105,176,626$ 224261

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 1.0252 x 1.0362)
$128,022,711

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GANN APPROPRIATIONS LIMIT

0 20,000,000
40,000,000
60,000,000
80,000,000
100,000,000
120,000,000
140,000,000
Appropriations Table
Legal Limit Appropriations Amount Under
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263

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 227
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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 som e 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 indiviual
budgets
February 2024
Finance finalizes revenue
projections, internal
service charges and
personnel expenses
April 2024
Finance and Public
Works finalize Capital
Improvement Plan
City Administrator presents
Proposed FY2024/25 Budget
to Public and Cit4 Council
May 2024
Budget Approval
City Council
June 2024
Fiscal Year Begins
July 1, 2024
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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
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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
267

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
268

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
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 m odification 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
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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. 236
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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
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The Investment Policy is in conformance with all
federal, state and local laws governing the investment
of monies under the control of the City Treasurer and
applies to the City’s Pooled Investment Portfolio. The portfolio includes the General Fund, Capital Project
funds, Debt Service funds, Trust & Agency, Proprietary
funds, Special Revenue funds, Reserve funds and
Other funds as created.

Financial assets held and invested by trustees or fiscal agents are subject to and governed according to the regulations established by the State of California pertaining to local agencies as well as any relative bond indentures or trust agreements.

Delegation of Authority
➢ The Placentia Municipal Code and the authority granted by City Council assign the responsibility of investing unexpended cash to the City Treasurer, an elected position. ➢ The City Treasurer may delegate daily investment activity, such as carrying out the treasurer’s investment instructions, confirming treasury transactions and other routine activities.
➢ Investments with a maturity of greater than five years must be approved by the City Council.

Prudence
➢ The treasurer operates the City’s pooled cash investment program under § 53600.3 of the California Government Code, applicable state laws, and a Prudent Investor Rule. This affords a broad spectrum of investment opportunities so long as the investment is deemed prudent and permissible by the State of California, various bond indentures and the City’s Annual Investment Policy. The treasurer strives to invest 100% of idle funds.

Treasury Objectives
➢ The City will diversify use of investment instruments to avoid incurring unreasonable risks inherent in over-investing in specific instruments, individual financial institutions, or maturities.
➢ The Treasurer maintains a diversified portfolio to accomplish the primary objectives in the following order of priority: safety, liquidity, and yield.

Maximum Maturities
➢ Maturities of investments will be selected based on liquidity requirements to minimize interest rate risk and maximize earnings. Current and expected yield curve analysis will be monitored and the portfolio will be invested accordingly. ➢ The City will not invest in securities maturing more than five (5) years from the date of trade settlement, unless the City Council has by resolution granted authority to make such an investment.
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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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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 Fund: The City has established an Information Services Fund to provide for the timely replacement of information technology, both hardware and software. The amount retained in this fund, coupled with annual contributions received by it from any source, shall be adequate to fully fund the improvements included in the seven-year Capital Improvement Plan in any given year. The City is currently striving to meet this goal. The FY 2024-25 budget does not set aside funding for future capital needs.

Employee Benefits: Reserves will be maintained at a level to cover the cost of ongoing employee benefits during each fiscal year.

Self-Insurance: Reserves will be maintained at a level which, together with purchased insurance policies, adequately protect the City.

CAPITAL IMPROVEMENT POLICIES
The City utilizes the following policies to govern its Capital Improvement Program and the use of special funds that address community capital project needs.

Seven-Year Capital Improvement Program
The City Administrator shall develop and maintain a seven-year projection of capital improvement projects based on the General Plan, Specific Plans, and City Council approved projects. The seven- year projection shall be presented as part of the proposed annual budget. The Capital 240
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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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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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➢ 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 pr esent 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
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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. 244
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➢ The City will monitor all forms of debt annually coincident with the City's Financial Plan preparation and review process and report concerns and remedies, if needed, to the Council.
➢ The City will diligently monitor its compliance with bond covenants and ensure its adherence to federal arbitrage regulations.
➢ The City will maintain good, ongoing communications with bond rating agencies about its financial condition. The City will follow a policy of full disclosure on every financial report and bond prospectus (Official Statement).

Debt Refinancing
General Guidelines: Periodic reviews of all outstanding debt will be undertaken to determine refinancing opportunities. Refinancing will be considered (within federal tax law constraints) under the following conditions:
➢ There is a net economic benefit.
➢ It is needed to modernize covenants that are adversely affecting the City’s financial position or operations; and
➢ The City wants to reduce the principal outstanding in order to achieve future debt service savings, and it has available working capital to do so from other sources .

Standards for Economic Savings: In general, refinancing for economic savings will be undertaken whenever net present value savings of at least five percent (5%) of the refunded debt can be achieved.
➢ Refinancing that produces net present value savings of less than five percent will be considered on a case-by-case basis, provided that the present value savings are at least three percent (3%) of the refunded debt.
➢ Refinancing with savings of less than three percent (3%), or with negative savings, will not be considered unless there is a compelling public policy objective.

Legal Debt Margin
Under state law, the City has a legal debt limitation not to exceed 15% of the total adjusted assessed valuation of taxable property within City boundaries. In accordance with California Government Code § 43605, only the City’s general obligation bonds are subject to that legal debt limit. The City has no outstanding general obligation bonds.

Legal Debt Limit Calculation (General Obligation Debt)
Assessed Valuation, FY 2023-24* $8,979,981,646
Adjusted Assessed Valuation (x25%) $2,244,995,412
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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 CalPERS. 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.
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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?
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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
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 Operating
Budget
Fiduciary
Funds
Successor
Agency Fund
OPEB Trust
Governmental
Funds
General Fund
Special
Revenue Funds
Proprietary
Funds
Enterprise
Funds
Internal
Service Funds
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FUND DESCRIPTIONS

included the purchase of alternative fuel (CNG) vehicles, and various educational and outreach programs to encourage commuter use of transit and rail systems.

Criminal Diversion (Federal & State Asset Forfeiture / Other Public Safety Grants) The Asset Forfeiture fund is the depository for equitable sharing payments received from the Departments of Justice and US Department of the Treasury for assistance in forfeiture cases.

Under state and federal statutes, the City of Placentia receives an equitable share of seized drug funds and real property, along with reimbursement of related overtime expenses in exchange for participating in the program.

By law, these funds may only be spent for law enforcement purposes and are intended to supplement, not supplant, existing funds. Examples of uses of these funds include training, supplies, equipment, and ammunition. Due to the uncertain nature of the timing and amount of forfeitures, and in accordance with fund guidelines, revenues should not be budgeted until actually received.

Citizen Options for Public Safety (COPS/SLESF) - Supplemental Law Enforcement Services Funds Grant
Assembly Bill 3229, Chapter 134, Statue of 1996, established the Citizen’s Option for Public Safety (COPS) Program. Per Government Code §§ 30061-30065, compliant cities are allocated a proportionate share of COPS funds by the State, for the exclusive purpose of funding supplemental front line law enforcement services. Proportionate shares are based on population estimates determined by the California Department of Finance. Under the standard grant program allocation, the City of Placentia is eligible to receive the minimum grant amount of $100,000 each year. Funds from this program cannot supplant existing funding and are to be used for one-time items including equipment.

Housing and Community Development (CDBG)
This fund was established to satisfy legal requirements that Community Development Block Grant (CDBG) funds be segregated from other funds. CDBG funds are used to provide a variety of public service programs throughout the community.

Gas Tax
The City receives Gas Tax funds per various s ections of the Streets and Highways Code.

State law requires these funds be utilized solely for
street-related purposes such as new street
construction, rehabilitation, and maintenance.

Specific capital projects for street and traffic signal improvements and rehabilitation endeavors are
identified in the Capital Improvement Program (CIP)
budget.
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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.

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FUND DESCRIPTIONS

PROPRIETARY FUNDS
Proprietary funds account for operations that are financed and operated in a manner similar to private sector enterprises, in that goods and services are provided to the general public (external users) or other City department (internal users), and the costs are financed or recovered primarily through fees and service charges charged directly to the users of the goods and services.

ENTERPRISE FUNDS
Enterprise funds are used to report activities for which service charges or fees are charged to external users. Costs for providing the goods and services to the general public (Utility Customers) is paid through a user rate structure that is appropriate, fair and equitable based on the cost of the commodity.

Refuse Fund
The City contracts with Republic Services to provide residential and commercial waste collection, and recycling. The City utilizes the property tax assessment process to include the waste collection charges owed to Republic Services.

Sewer Maintenance Fund
This fund is used to account for the operations and maintenance of the sewer lines located in the City’s sewer system, including administration and capital improvements. Fees are computed from water consumption amounts provided by local water companies. All residents and businesses connected to the City’s sewer system are placed in billing categories based on a percentage of water consumption that is returned to the City sewer system.

INTERNAL SERVICE FUNDS
Internal Service Funds are used to report activities for which service charges or fees are charged to internal users. These funds account for the financing of goods or services provided by one department to another on a cost reimbursement basis. These functions include risk management , employee health and welfare and equipment replacement.

FIDUCIARY FUNDS
Funds that account for resource held in a trustee, custodial or agency capacity for others.

Housing Successor Fund – (Former Redevelopment)
In June 2011, the Redevelopment Dissolution Act, AB1x26, was signed by the Governor and later upheld by the California Supreme Court on December 29, 2011. As a result of the Court's ruling on the Dissolution Act, all redevelopment agencies in California were dissolved effective February 1, 2012. On February 1, 2012, the City elected to become the Successor A gency to 251
288

FUND DESCRIPTIONS

the RDA to wind down its affairs. A new fund was created to account for the activities of the Successor Agency during the dissolution process.

Community Facilities District Fund
This fund accounts for the Community Facilities Districts No. 89-1 (East Placentia) and 2018-1 (Transit Oriented District) providing a special tax to pay for certain public facilities within such community facilities district, to levy such special tax and to provide non-General Fund and sustainable funding source to pay for the ongoing maintenance and repairs of the public streetscape improvements constructed within the Transit Oriented District. This fund also accounts for the service of $25,000,000 of Community Facilities District No. 89-1 (East Placentia) Special Tax Bonds issued to finance the construction of street and drainage infrastructure improvements and to fund development of a 13-acre park/recreation sports complex to benefit properties within the District.

Public Safety CFD 2014-01 Fund
This fund accounts for revenues and expenditures to provide public safety services associated with new development within Placentia including, but not limited to, police protection, fire protection, and ambulance and paramedic services. The services would be partially paid for through the levy of a Special Tax on real property.
252
289

COMMUNITY PROFILE

Community Overview
The City of Placentia is located in the northern part
of Orange County and encompasses just under
seven square miles adjacent to the cities of Yorba
Linda, Brea, Fullerton and Anaheim.

The City was incorporated in 1926 and became a
charter city in 1967. It is governed by a five-
member elected City Council. The city operates
under the Council/Administrator form of city
government whereby City Council members serve
staggered, four-year terms, with a three
consecutive term limit. The Mayor is selected by the
City Council from among its membership and
serves a one-year term. The City Administrator is appointed by the City Council to carry out the policies and direction of the City Council, oversee the day-to-day operations of the City, and appoint department directors.

Placentia is a full-service city that provides the following services: police, fire & life safety, street and park maintenance, recreation, traffic/transportation, public improvements, economic development, building and planning, zoning, and general administrative services.

Demographics

51,951 Total Population 41.8% of Population with
bachelor’s degree or Higher

38.2 Median Age

49.2% Male & 50.8% Female
Median Income- $106,155

63.3% Homeownership Rate 17,368 Total Housing Units
253
290

COMMUNITY PROFILE

History
Placentia’s rich history began in 1837 when the
governor of Mexico granted the Rancho San Juan
Cajon De Santa Ana to Juan Ontiveros. This land grant
included the area that today comprises Placentia,
Anaheim, Brea, and Fullerton. Placentia was placed on
the map in 1910 when A.S. Bradford persuaded the
Santa Fe Railroad to re-route their track through this
area, thus shortening the rail distance to Los Angeles.

A station was built and packing houses were
established for the town’s growing citrus industry. Mr.

Bradford and Richard Melrose laid out the main streets of the town and, in his honor, Bradford Avenue and Melrose Avenue retain their names today.

Placentia’s climate and rich land attracted an ever-growing number of new residents. The area was well suited for raising citrus fruit, walnuts, avocados, and grapes. Placentia became the center of Valencia Orange Growing and Packing, and its 500 citizens voted to incorporate the City in 1926.

In 1960, Placentia’s population had reached only 5,000; however, a phenomenal growth period was just beginning. By 1970, the population had increased five-fold to nearly 25,000. Today, Placentia is still a fast-growing community with over 50,000 residents, beautiful suburban homes, good schools, stately churches, and wholesome recreation.

Top Sales Tax Producers (in alphabetical order)

7-Eleven
76 Arco AM PM
Audi North OC
Beacon Roofing Supply
Bejac
Best 4 Less 76
Chevron
Coastal Spa & Patio
CVS Pharmacy
Facility Solutions Group
Fairway Ford Sales
Marshalls
Nickey Petroleum
Print & Finishing Solutions
Prosource of North Orange County
Roofing Wholesale
Ross
SC Motors
Schorr Metals
State Bros
Suburban Propane
TFN Architectural Signage
254
291

BUDGET GLOSSARY

Accrual Basis of
Accounting
A method of accounting that recognizes the financial effect of transactions, events, and inter-fund activities when they occur, regardless of the timing of related cash flows.

Adjusted / Amended
Budget
The adopted budget plus any modifications (increases, decreases and transfers) approved by the City Council during the fiscal year.

Air Quality
Management District
(AQMD)
The air pollution control agency for the four-county region including Los Angeles and Orange counties, as well as parts of Riverside and San Bernardino counties ( www.aqmd.gov) .

Air Quality
Management Plan
(AQMP)
A plan developed by the AQMD that serves as the blueprint for all the future rules necessary to bring the area into compliance with federal and state clean air standards.

Allocation of Funds Setting aside funds for a specific purpose or program. An allocation of funds makes them available for expenditure.

Annual
Comprehensive
Financial Report
(ACFR)
The summarization of the City's financial activity for the previous fiscal year which also includes a summarization of significant milestones that were accomplished during the year by department, fiscal policies, and statistical information. The ACFR is prepared by December of each year.

Appropriation A specific amount of money authorized by the City Council for an approved work program.

Arterial Highway
Financing Program
(AHFP)
A Measure M funded program for pavement rehabilitation projects on arterial roadways in the county.

Assessed Property The value set upon real estate or other property by the County Tax Assessor.

Assessed Valuation A measure of the taxable value of property located within the City against which the tax rate is applied.

Assessed Valuation
(Secured)
That part of the assessment roll containing state assessed property and property the taxes on which are a lien on real property sufficient to secure payment of taxes.

Assessed Valuation
(Unsecured)
The remainder of the assessment roll that is not on the secured roll.

The taxes on the unsecured roll are a personal liability of the assessed owner.

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292

BUDGET GLOSSARY

Assessment District
(AD)
A separate unit of government that manages specific resources within defined boundaries. Through self-financing, it can raise predictable funds, such as taxes, user fees or bonds, directly from the people who benefit from the services.

Audit Prepared by an independent certified public accountant (CPA), the primary objective of an audit is to determine if the City’s financial statements fairly represent the City’s financial position and results of operations in conformity with generally accepted accounting principles. In conjunction with performing an audit, independent auditors customarily issue a Management letter stating the adequacy of the City’s internal controls as well as recommending improvements to the City’s financial management practices.

Balanced Budget A budget in which planned expenditures do not exceed planned revenues.

Bond Refinancing The pay off and re-issuance of bonds to obtain better interest rates and/or bond conditions.

Bonds A certificate of debt issued by an entity, guaranteeing payment of the original investments, plus interest.

Bradley Burns
Uniform Local Sales
& Use Tax
A 1% local sales tax is collected by the State of California as part of the larger sales and use tax levied on the total retail price of tangible personal property based on business location. Use Tax is the complement of sales tax and imposed on the purchaser, usually for goods purchased out-of-state for local use.

Budget Surplus

The difference between operating revenues and operating expenditures. The Budget Surplus may be used for ongoing expenses (as opposed to year-end balance, which may be used only for one- time expenses).

Budget Amendment The Council has the sole responsibility for adopting the City’s budget and may amend or supplement the budget at any time after adoption by majority vote. The City Administrator has the authority to approve transfers within funds.

California
Environmental
Quality Act
(CEQA)

A state statute enacted in 1970 that requires state and local agencies to identify the significant environmental impacts of their actions and to avoid or mitigate those impacts, if feasible (ceres.ca.gov/ceqa).

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293

BUDGET GLOSSARY

California
Transportation
Commission
(CTC)
The agency responsible for programming and allocating funds for the construction of highway, passenger rail and transit improvements throughout California ( www.catc.ca.gov)

Capital Equipment

Equipment (fixed assets) with an initial individual cost of $2,500 or more and an expected useful life greater than two years, such as automobiles, microcomputers and furniture.

Capital Expenditure Expenditure for tangible property with an initial individual cost of $25,000 or more and an expected useful life greater than two years per item.

Capital Improvement
Program Budget
(CIP)
A multi-year financial plan for construction of infrastructure, facilities, and rehabilitation such as buildings, streets, storm drains, and recreational facilities with an initial individual cost of at least $50,000 and an estimated useful life greater than two years.

Certificates of
Participation
(COPs)
Tax-exempt bonds issued by state entities usually secured with revenue from an equipment or facility lease. COPs enable governmental entities to finance capital projects without technically issuing long-term debt. This can be advantageous, as the issuance of long-term debt is commonly subject to voter approval and other state constitutional and statutory requirements. COPs have been used by municipalities to pay for prisons, office buildings, vehicles, and even parks.

City Council
(CC)
Comprised of five City Councilmembers who are elected by district by registered voters of the City. Councilmembers each serve a four-year term. The mayor is selected by fellow councilmembers and serves a one-year term. The City Council adopts legislation, sets policy, adjudicates issues and establishes the budget of the City.

Community
Development Block
Grant (CDBG)
Provides eligible metropolitan cities and urban counties with annual direct grants to revitalize neighborhoods; expand affordable housing and economic opportunities; and/or improve community facilities and services, principally to benefit low- and moderate-income persons.

Community Facilities
District
(CFD)
A special district that can issue tax-exempt bonds as a mechanism by which public entities finance construction and/or acquisition of facilities and provide public services to the district.

Community Oriented
Policing Services
(COPS)
A grant program that provides partial funding of salaries for several front line law enforcement positions.

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294

BUDGET GLOSSARY

Conditional Use
Permit
(CUP)
Allows a city or county to consider special uses which may be essential or desirable to a particular community, but which are not allowed as a matter of right within a zoning district, through a public hearing process.

Congestion
Management Plan
(CMP)

Defines a network of state highways and arterials, level of service standards and related procedures.

Consumer Price
Index
(CPI)
A statistical description of price levels provided by the U.S.

Department of Labor. The change in this index from year to year is used to measure the cost of living and economic inflation.

Contingency Reserve

The City has established a policy to set aside a percentage of its General Fund operating expenditures as a contingency reserve.

Cost Allocated

A method used to charge General Fund costs budgeted in one department to another department or another fund.

Debt Service

The payment of principal and interest on borrowed funds such as bonds.

Department,
(Function) Division

Section Organizational units within the Operations Budget that group resources together to provide related types of services.

Discretionary
Funding
Opportunities

Pertains to funds, grants or other resources that are not restricted as to use.

Drug Abuse
Resistance Program

DARE – a police officer-led series of classroom lessons that teaches children from kindergarten through 12th grade how to resist peer pressure and live productive drug- and violence-free lives ( www.dare.com) .

Encumbrance An encumbrance is not an expenditure, but a reservation of funds to be expended at a future date. A commitment is usually made through a purchase order for the future payment of goods and services not yet received or paid for.

Enterprise Fund This fund type is used to account for operations that are: (a) financed and operated in a manner similar to private sector enterprises and it is the City’s intent that the costs (including depreciation) of providing goods or services to the general public be financed or recovered primarily through user charges.
258
295

BUDGET GLOSSARY

Environmental
Enhancement and
Mitigation Program
(EEMP)

A state funded grant program for projects related to environmental enhancement or design, particularly of transportation facilities.

Environmental
Impact Report
(EIR)
A public document used by governmental agencies to analyze the significant environmental effects of a proposed project, to identify alternatives and disclose possible ways to reduce or avoid potential environmental damage. The California Environmental Quality Act requires an EIR whenever the initial study or other evidence in the record has produced substantial evidence that the proposed project might produce significant environmental effects.

Expenditure

The outflow of funds paid or to be paid for an asset, goods or services regardless of when the invoice is actually paid. This term applies to all funds.

Fair Housing Council
of Orange County
(FHCOC)
A private non-profit organization which fosters diversity in housing through education and the enforcement of state and federal fair housing laws ( www.fairhousingoc.org) .

Fees

A general term used for any charge levied by government for providing a service or permitting an activity.

Fiscal Year
(FY)

Any period of 12 consecutive months designated as the budget year.

Placentia’s budget year begins on July 1 and ends on June 30.

Fixed Asset Assets that are long-term in nature such as land, buildings, machinery, furniture and other equipment. The City has defined such assets as those with an expected life in excess of one year and an acquisition cost in excess of $5,000.

Franchise Tax Revenue generated from taxes paid by a business that gave an exclusive contractual agreement to operate and use the public right- of-way in the City Examples includes Southern California Edison, Cable Television, Southern California Gas and Republic Disposal.

Fringe Benefits

These include retirement/pension; health, life, and disability insurance; workers’ compensation; and vacation, administrative, medical and special leave of absence time.

259
296

BUDGET GLOSSARY

Full-Time Equivalent
(FTE)

Refers to part-time hours converted to one full-time equivalent position, which equals 40 hours per week, 52 weeks per year. (2080 hours per year)

Fund

A self-balancing set of accounts to record revenues and expenditures associated with a specific purpose.

Fund Balance Within a specific fund, the funds remaining when all current and prior year liabilities (expenditures) are subtracted from current and prior year assets (revenues).

Gas Tax

State tax received from gasoline sales utilized solely for street related purposes, such as new construction, rehabilitation or maintenance.

General Fund

The primary operating fund of the City (as opposed to all other City funds, which are designated as “Special Funds”).

General Plan

A comprehensive, long-range, policy document required by state law.

The document establishes the City’s overall spatial and temporal development pattern.

Geographical
Information System
(GIS)

A computer system capable of assembling, storing, manipulating and displaying geographically referenced information.

Goal

A time/phased strategy that will implement a specific course of action or plan, typically, a long-term process.

Government Finance
Officers Association
(GFOA)
A professional association of state/provincial and local finance officers in the United States and Canada ( www.gfoa.org) .

Governmental
Accounting
Standards Board
(GASB)
Organized in 1984 by the Financial Accounting Foundation to establish standards of financial accounting and reporting for state and local governmental entities ( www.gasb.org) .

Grants Contributions of cash or other assets from another governmental agency to be used or expended for a specified purpose, activity or facility.

Gross Domestic
Product (Real)
(GDP)
The total of the goods and services produced by labor and property located in the United States.

Gross State Product
(GSP)
The total of the goods and services produced by labor and property located in the State of California.
260
297

BUDGET GLOSSARY

Growth Management
Area
(GMA)

Inter-jurisdictional planning regions within Orange County.

Growth Management
Program
(GMP)
A Measure M funded program intended to address the cumulative regional traffic impacts of development not addressed by specific project mitigation and existing system deficiencies.

Hotel Tax (TOT)

Also known as the Transient Occupancy Tax (TOT) or bed tax – a 10% tax added to the cost of renting a hotel room within the City.

Infrastructure

Inputs Includes the City’s street, bridge, traffic signal, landscaping, and trail networks. To be capitalized as part of the City’s infrastructure network, a related component must have an initial individual cost of at least $50,000 and an estimated useful life greater than two years.

Resources (e.g. dollars, staff and other assets) required to accomplish a job or provide a service.

Inter-Fund Transfers

Payments from one fund to another fund, primarily for work or services provided
Landscape, Lighting,
and Park
Maintenance
(LLPM)

An assessment district to provide funds for park and parkway landscaping, lighting and park maintenance.

Lease-Purchase
Agreement

Contractual agreements which are termed leases, but whose lease amount is applied to the purchase.

Level of Effort Generally used to identify the number of staff providing a particular service. Level of Services Generally used to define the existing or current services, programs and facilities provided by government.

Levy

To impose taxes, special assessments or service charges for the support of governmental activities.

Local Agency
Formation
Commission
(LAFCO)

Reviews proposals for the formation of new local governmental agencies and changes of organization in existing agencies ( www.oclafco.org) .

Local Agency
Investment Fund
(LAIF)
A voluntary program created by statute in 1977 in which participating agencies (local governments and special districts) invest public funds.

261
298

BUDGET GLOSSARY

Long-Term Debt

Debt with a maturity of more than one year after issuance.

Major Fund

A fund that comprises more than 10% of total citywide budgeted revenues and transfers-in and/or 10% of total budgeted
appropriations and transfers-out. Please see the “Major Funds – Summary by Budget Category” tables presented in the Budget Summary chapter.

Measure M

County-wide sales tax measure used to fund a variety of transportation related projects.

Measure M - Growth
Management Area
(M-GMA)

A county grant program that provides funding for projects that benefit the greatest number of jurisdictions within a designated growth management area (GMA) in Orange County. The primary objective of this program is to address current traffic deficiencies and the cumulative regional traffic impacts of development not addressed by specific project mitigation and existing system deficiencies.

Measure M –
Turnback

The non-competitive portion of the sales tax revenue generated through Measure M that is "turned back” to the City. Funds are restricted to circulation related projects (street, traffic signal, etc.) and are received quarterly.

Measure U A 1% sales tax approved by the voters in November 2018 and effective April, 2019 to help fund much-needed infrastructure repairs and maintenance as well as public safety and other critical services.

Memorandum of
Understanding
(MOU)

An agreement outlining the terms of employment entered into between the City and employees of various bargaining units.

Modified Accrual

Basis of Accounting Basis of accounting according to which (a) revenues are recognized in the accounting period in which they become available and measurable and (b) expenditures are recognized in the accounting period in which the fund liability is incurred, or measurable, except for un-matured interest on general long-term debt and certain similar accrued obligations, which should be recognized when due.

National Pollutant
Discharge
Elimination System

NPDES – a permit program authorized by the Clean Water Act that controls water pollution by regulating point sources that discharge pollutants into waters of the United States.

262
299

BUDGET GLOSSARY

Objective

Describes an outcome to be accomplished in specific, well-defined and measurable terms and is achievable within a specific timeframe; generally, programs have objectives.

Operating Budget

A budget for General Fund department service delivery expenditures such as salaries, utilities and supplies. The day-to-day costs of delivering essential City services.

Orange County Fire
Authority
(OCFA)

An agency that provides fire prevention/suppression and emergency services to 23 cities and all the unincorporated areas in Orange County ( www.ocfa.org) .

Orange County
Investment Pool
(OCIP)
A pooling of cash by the county, local agencies and school districts for investment purposes run by the Orange County Treasurer.

Orange County
Transportation
Authority
(OCTA)
A regional transportation agency formed in 1991 to develop and implement unified transportation programs and services for Orange County ( www.octa.net) .

Ordinances

A formal legislative enactment by the governing board (i.e. City Council) of a municipality. If it is not in conflict with any higher form of law, it has the full force and effect of law within the boundaries of the municipality to which it applies.

Outputs

The general results expected from programs and functions.

Part I Crimes

The most serious criminal offenses, including murder, rape, robbery, aggravated assault, burglary, larceny/theft, auto theft and arson.

Part II Crimes
Pavement
Management System

All other criminal offenses not defined as Part I crimes.

PMS – a computer-assisted decision-making process designed to help cities and counties prevent pavement problems through maintenance and repair in a timely, cost-effective manner.

Pavement Quality
Index
(PQI)

A scale from 1 to 10 that measures the structure, surface condition and riding comfort of the roadway.

Performance Budget

A budget wherein expenditures are tied to the measurable performance of activities and work programs.

Performance
Measurements

Statistical measures that are collected to show the impact of dollars spent on City services.

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300

BUDGET GLOSSARY

Personnel Expenses

Salaries and fringe benefits, such as pensions and insurance, for full- time and part-time employees of the City.

Priority E

Calls Refers to the most serious calls for emergency response for serious emergencies, in-progress calls and potentially life-threatening incidents that require a Code 3 (use of lights and siren) response.

Priority I Calls

Refers to calls for emergency response for serious emergencies, in progress calls and potentially life-threatening incidents that do not require a Code 3 (use of lights and siren) response.

Program

Represents major areas or support functions that can be defined as a service provided to citizens, other departments or other agencies.

Program Budget

A budget wherein expenditures are displayed primarily on programs of work and secondarily by the character and object class of the expenditure.

Property Tax

A tax levied on the assessed value of real property; also known as ad valorem tax. In California, this tax is limited to 1% with the exception of pre-Proposition 13 approved bond debt service. Proposition 13 On June 6, 1978, the California electorate approved Proposition 13, the “People’s Initiative to Limit Property Taxation,” which limited the tax rate for real estate as follows: the maximum amount of any tax on real property shall not exceed 1% of the full cash value of such property.

The City of Placentia receives $0.1340 cents per dollar of the Prop 13 tax.

Proposition 218

On November 5, 1996, the California electorate approved Proposition 218, the self-titled “Right to Vote on Taxes Act.” Proposition 218 added articles XIIIC and XIIID to the California Constitution and made numerous changes to local government finance law. Public officials are required to conduct the public’s business in compliance with Proposition 218.

Public Employees’
Retirement System
(PERS)
Provides retirement and health benefit services to members from the state, school districts and local public agencies ( www.calpers.ca.gov) .

Ralph M. Brown Act The Brown Act is a California law that insures the public can attend and participate in meetings of local government.

Redevelopment
Agency
(RDA)
Formerly charged with the oversight for the redevelopment process for the City of Placentia. In June 2011, the Redevelopment Dissolution Act, AB1x26, was signed by the Governor and later upheld by the 264
301

BUDGET GLOSSARY

California Supreme Court. As a result, all redevelopment agencies in California were dissolved effective February 1, 2012.

Regional Surface
Transportation
Program
(RSTP)
A federal and state funded grant program used for projects located on highway systems (classified higher than local roads or rural minor collectors), bridges on any public highway, and transit systems.

Reserve A designated amount of funds set aside from a fund’s balance which is legally restricted for a specific purpose and is therefore not available for general appropriations.

Resolution A special or temporary order of a legislative body (e.g. City Council or Planning Commission) requiring less formality than an ordinance.

Resources

Units of dollars or physical input, such as work years or work hours, and other assets used to support and attain program objectives.

Revenue

Annual income received by the City.

Right of Way

ROW – a strip of land occupied or intended to be occupied by a street, crosswalk, railroad, electric transmission line, oil or gas pipeline, water main, sanitary or storm sewer main, shade trees, or special use.

Southern California
Association of
Governments
(SCAG)
The Metropolitan Planning Organization for Los Angeles, Orange, San Bernardino, Riverside, Ventura and Imperial counties, that is mandated by the federal government to research and draw up plans for transportation, growth management, hazardous waste management and air quality ( www.scag.ca.gov) .

Special Funds

The City’s accounts are broken into distinct funds, each earmarked for a different purpose, with the principle and interest of the funds tracked separately. The City’s main operating fund is its General Fund, while other City funds are designated as Special Funds. These funds are legally restricted for a specific purpose and is therefore not available for general use.

Traffic Enforcement
Index

The number of moving citations divided by the number of injury accidents.

Transaction Sales
Tax (District Tax)
Similar to the Bradley Burns Sales Tax, a transactions and use sales tax is allocated to the district where the tangible goods are delivered or placed into use. Voter approved district taxes are levied within incorporated city limits. Placentia has a 1% transaction tax authorized in November 2018.
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302

BUDGET GLOSSARY

Transfers-In/Out

A transfer of resources between different City funds (see glossary definition of “Fund”). A transfer of cash from the City’s General Fund to a City Special Fund, for example, would be designated as a transfer- out in the General Fund, and then a transfer-in in the receiving Special Fund.

Transient Occupancy
Tax
(TOT)

A 10% tax added to the cost of renting a hotel room within the City.

Also known as the Hotel or Bed Tax.

Transportation
Management
Association
(TMA)
An association comprised of employers and property owners that promotes the use of alternative forms of commuting to the single occupant vehicle. Traffic congestion relief and air quality benefits are the primary goals of TMA.

Transportation
Management Plan
(TMP)
A plan that promotes the reduction of single occupant vehicle use in order to improve air quality and relieve congestion. Transportation Subventions Funds from outside sources used to construct transportation improvements that must be used for specific projects.

Unencumbered
Appropriation

That portion of an allocation not yet expended or committed to a specific purpose. Unexpended Appropriation is that portion of an allocation not yet actually paid.

Voice Over Internet
Protocol
(VoIP)
Used to manage the delivery of voice information over the Internet.

Year-End Surplus Funds remaining at the end of a fiscal year that are available for allocation or for one-time purchases (not for on-going programs or services).

266
303

Proposed Annual Operating Budget & CIP
Fiscal Year 2025-26
June 3, 2025
City of Placentia
304

Economic Challenges
•Sales tax trending downward Statewide
•Statewide sales tax projected to be down 1.0% in
current fiscal year
•Persistently high interest rates and threat of
tariffs have negatively impacted purchase of new
and used vehicles
•Consumer spending patterns have changed as
costs of utilities, restaurant prices and threat of
recession
•Gas prices currently down compared to last year
in current fiscal year
•Gas prices are projected to increase in
FY25/26 due to strict environmental
regulations in California and looming
shuttering of two refineries over next two
years
•Expense increases outside the City’s control:
•Increase in Unfunded Actuarial Liability (UAL)
payment from $447,000 to $917,000 CalPERS
required due to their recent rate of returns
•Increase of approx. $1.5 million in personnel
expenses due to Memoranda of
Understandings and merit increases
•Increased insurance costs- $463,000
•Workers Compensation- $228,000
•General Liability/ Property- $235,000
•Increased animal care services contract-
$52,000
•Higher costs of goods and services citywide
•Unfunded capital needs identified in recently
completed facility and IT assessments
305

Response to Economic Challenges & Key
Assumptions in Budget
•Preliminary deficit identified initially due largely to nominal revenue increases and increased expenses
•Department budgets held to current fiscal year’s budget and/ or reduced wherever possible
•Elimination of several vacant positions
•Use of $1,000,000 in Section 115 trust funds and $500,000 in one time revenue
•$125,000 allocated to the City’s Centennial celebration, with possible need for less General Fund funding based on fundraising efforts •Consolidation of Tamale Festival & Annual Tree Lighting in December ($30,000 savings)
3 306

Proposed FY 2025/26 Budget All Funds
Total Proposed Revenues- $89,665,708
Total Proposed Expenditures- $92,686,878
CIP
12%
Operating
88%
General
Fund
57%Enterprise
Funds
6%Fiduciary
6%
Internal
Service
6%
Special
Revenue
23%
Debt Service
0%
Agency
2%
307

FY 2025/26 Proposed Budget Overview (All Funds)
Fund Type
Revenues &
Transfers In
Expenditures &
Transfers Out
Net Incr/ (Decr) to
Fund Balance
General Fund $53,543,058 $52,654,458 $888,600
Special Revenue 18,017,996 20,996,497 (2,978,501)
Debt Service 403,300 403,300 -
Capital Projects Fund -355,700 (355,700)
Enterprise 6,392,880 5,850,885 541,995
Internal Service 5,548,700 5,662,700 (114,000)
Fiduciary 4,290,600 5,290,600 (1,000,000)
Agency 1,469,174 1,472,738 (3,564)
Totals $89,665,708 $92,686,878 ($3,021,170)
308

Proposed FY 2025/26 Budget
General Fund Revenues - $53,543,058
Sales Tax
16%
Property Tax
42%
TOT
4%
UUT
6%
Other Taxes
7%
Fines & Forfeitures
1%
Misc. Revenue
4%
Charges for Services
3%
Intergovernmental
1%
Transfers In
10%
Permits
6%
309

General Fund Operating Revenues
Revenue Type
FY 2024/25 Amended
Budget
FY 2025/26 Proposed
Budget
Variance to FY24/25
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 3,003,903 3,073,242 2.3%
Fines & Forfeitures 575,000 644,200 12.0%
Intergovernmental 1,464,103 329,015 (77.5%)
Charges for Services 1,945,786 1,885,975 (3.1%)
Miscellaneous 2,254,237 2,159,260 (4.2%)
Total Operating Revenues 47,768,092 48,149,565 0.8%
Transfers In 465,100 950,493 104.4%
Measure U Transfers In
Employee Retention 2,665,800 2,665,800 -
OPEB 888,600 888,600 -
Measure U Reserve 888,600 888,600 -
Total Transfers In 4,019,500 5,393,493 9.9%
Total Resources 52,676,192 53,543,058 1.6%310

Proposed FY 2025/26 Budget
General Fund Expenditures - $52,654,458
Operating
$46,292,358
88%
Transfers
Out
$61,000…
Debt
Service
$6,301,100
12%
311

FY 2025/26 General Fund Expenditures by
Department
Department FY 2024/25
Amended Budget
FY 2025/26
Proposed Budget
Variance to
FY24/25 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 5,548,750 (4.0%)
Community Services 3,441,650 3,548,786 3.1%
Development Services 1,935,400 1,955,352 1.0%
Finance 1,432,100 1,495,000 4.4%
Fire & Life Safety 5,492,918 5,402,550 (1.6%)
Human Resources 968,700 880,400 (9.1%)
Police 14,638,308 14,716,986 0.5%
Public Works 4,841,256 4,685,350 (3.2%)
General Government 5,259,700 6,300,136 19.8%
Total Expenditures $46,502,193 $46,292,358 (0.5%)312

Position Allocation
•Proposed budget includes funding for 197.0 FTE
employees, and authorization for 4.0 FTE overhires in
Police and Public Safety Communication Departments
•Hiring “Frost” continues to remain in place. Public Safety and revenue generating positions will be prioritized, all others will remain vacant as long as possible and
reviewed for possible consolidation or elimination
313

Proposed Staffing Changes
Reductions

1.Elimination of one Recreation Coordinator ($93,124) in Community Services

2.Elimination of one Management Assistant ($82,600) in Public Works

3.Elimination of one Engineering Aide ($75,600) in Public Works

4.Elimination of one Senior Management Analyst in the City Administrator’s office -Economic Development ($148,815)

1.Position officially eliminated in FY 2024-25, but savings used to balance proposed budget
314

Proposed Staffing Changes
Reclassifications

1.Reclassification of one Public Works Manager to Deputy Director of Public Works (Operations) to reflect duties currently being performed and span of control for entire operations division including facility and landscape maintenance and fleet operations ($9,626 annual costs).

2.Reclassification of one vacant Maintenance Worker to a Facilities Maintenance Technician in Public Works to allow the department to recruit for skills needed including irrigation repair needed citywide ($6,000 annual salary increase offset by equal reduction in contract costs) 315

Proposed Staffing Changes
Reclassifications

3.Reclassification of three Office Specialists in the Police Department to Police Records Technicians to more appropriately classify the position based on duties being performed. ($24,143 annual cost)

4.Reclassification of one Police Services Supervisor to Support Services Administrator in the Police Department to more appropriately classify the position based on duties being performed ($8,056 annual costs)
316

Proposed Staffing Changes
Reclassifications

5.Reclassification of one Building Permit Technician to Senior Building Permit Technician in the Development Services
Department to reflect the higher level duties and oversight needed and being performed at the front counter. ($4,600 annual costs)
317

Citywide FTE by Department
Excludes Over-hires
-45
5 55
105
155
205
FY24/25 Adopted FY25/26 Proposed
27 27
11 11
9 955
30 30
12 12
76 76
29 27
5 4
Admin. Svcs Comm Svcs Finance
Human Resources Fire Dev Svcs
Police PW City Administrator
200.0 FTE 197.0 FTE
318

Capital Improvement Program (CIP)
319

CIP by Project Types
Project Type
New Project
Count Amount
% Of Total
New CIP
Funding
Total
Projects
with
Carryover
Streets & Streetscapes 4 $8,400,546 73.7%10
Traffic and Transportation 1 $154,848 1.4%10
Sewer 0 $0 0%0
Storm Drain 0 $0 0%0
City Buildings & Facilities 5 $1,402,350 12.3%16
Technology 4 $295,535 2.6%10
Parks 5 $1,095,000 9.6%15
Vehicles & Equipment 2 $52,200 0.4%9
Major Studies 0 $0 0%10
Total 21 $11,400,479 80
320

CIP Projects by Funding Source
SB 1/Gas Tax
$1,483,470
Dev. Impact
Fees
$1,152,583
Measure U
$4,379,172
Measure M
$665,857
Misc. Other
Sources
$3,719,397
Dev Impact
Fees
$1,152,583
Total New CIP Funding:
$11,400,479
321

FY 2025/26 Gas Tax Projections
•Measure M and Gas Tax projections down
Gas Tax reduced by $97,690
Measure M reduced by $297,465
Total reduction in anticipated street budget: $395,155 •$880,000 of Measure U funds previously identified for use by the Underground Storage Tank (UST) replacement could:
Be allocated towards tank installation
Be allocated toward the City Hall roof repair project. Combined with $220,000 from Public Safety DIF to fully fund project (Staff recommendation)
$395,155 to backfill street project deficit
Or remain unallocated
322

FY 2025/26 Gas Tax Projections
323

CIP Projects: Streets
Project Amount
Old Town Streetscape Improvements $150,000
FY 25-26 Annual Sidewalk and Curb Ramp
Repairs $175,000
Golden Avenue Bridge Replacement Project
Construction $3,582,340
FY 24-25 Residential Street Rehabilitation $4,493,206
Total Streets $8,400,546
324

CIP Projects: Traffic & Transportation
Project Amount
Citywide Signal Hardware Upgrades $154,848
Total Traffic $154,848
325

CIP Projects: City Buildings and Facilities
Project Amount
Fuel Tank Removal $220,000
Whitten Center Kitchen Renovation $30,000
Aguirre Building Renovation $40,000
Powell Building Improvement Project -
Windows $112,350
City Hall Roof Repairs $1,000,000
Total City Buildings $1,402,350
326

CIP Projects: Technology
Project Amount
Desktop Computer Replacement Program $75,000
Enterprise Camera and Security Upgrades $95,535
Public Safety Operations HW Upgrades $75,000
City Facilities Server/Network Upgrades $50,000
Total Technology $295,535
327

CIP Projects: Parks
Project Amount
Tynes Gym Roof Replacement $255,000
Samp and Los Vaqueros Park Playground
Renovations $600,000
Replace Park Benches $60,000
Whitten Center Pool Deck Repair $30,000
Los Vaqueros Storm Drain $150,000
Total Parks $1,095,000
328

CIP Projects: Vehicles & Equipment
Project Amount
Fleet Lift Replacement $35,000
Fire Department Equipment $17,200
Total Vehicles $52,200
329

Recommendations

1.Open the Public Hearing concerning the City of Placentia Budget for Fiscal Year 2025-26 and Capital Improvement Program (CIP) for Fiscal Year 2025-26, consider all public testimony, ask questions of Staff, and close the public hearing; and

2.Adopt 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; and 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; and

3.Authorize the City Administrator to release appropriation controls for the General Government Department and Risk Management fund outside of the normal quarterly process, as necessary; and

4.Approve the use of the County's population growth and California per capita income growth as determined by the State Department of Finance for the calculation of the Fiscal Year 2025-26 Annual Appropriation Limit; and
330

Recommendations

5.Adopt Resolution R-2025-26, a Resolution of the City Council of the City of Placentia, California, approving and adopting the Annual Appropriations Limit (GANN) for the Fiscal Year 2025-26 in the amount of $128,022,711 .

It is recommended that the Placentia Public Financing Authority take the following actions:

1.Conduct the Public Hearing concerning the Placentia Public Financing Authority Budget for Fiscal Year 2025-26; and

2.Adopt 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.
331

Questions?
332

Resolution R-2025-26 ATTACHMENT 3

Page 1 of 2 ends

Placentia City CouncilJune 3, 2025

Placentia City Council
June 3, 2025