Measure U Annual Report
Citizens’ Oversight Committee
November 18, 2025
Glenn Casterline
Bob McKinnell
Joe Rasic
1DRAFT
Measure U Oversight of Revenues and
Expenditures
•City Council established City Procedure 460 as the oversight criteria to monitor Measure U revenues and expenditures
–Policy called for the following funds allocation/use during FY2024-2025 •50% for infrastructure projects
•10% retirement of unfunded pension and OPEB liabilities •30% employee retention initiatives
•10% general fund contingency reserves
2 Category Allocation Allocation %Expended Expended %
Infrastructure, Vehicles, and Equipment 4,324,434$ 50%3,364,562$ 44% Post-Employment Benefits 864,887$ 10%864,887$ 11% Employee recruitment and Retention 2,594,660$ 30%2,594,660$ 34% General Fund Contingency Reserves 864,887$ 10%864,887$ 11% Total 8,648,867$ 100%7,688,996$ 100%
CITY OF PLACENTIA
Measure U Fund Allocation/Expenditure of Funds
Period: 7/1/2024 - 6/30/2025
DRAFT
FY2024-2025 Measure U Revenues
(Cash Basis Accounting)
3DRAFT
Historical Measure U Revenues By
Month
4 FY19-20 6,285,721$
FY20-21 7,702,915$
FY21-22 8,756,568$
FY22-23 8,937,889$
FY23-24 8,678,388$
FY24-25 8,648,867$
Revenues by Fiscal Year
DRAFT
FY24-25 Measure U Infrastructure Budget and
Expenditures
5 CIP Expenditures (Incuding Encumbrances)Budget Actuals % Budget % Expended Street and Sidewalk Maintenance 2,902,376$ 2,039,173$ 54.5%60.8% Building Maintenance 597,195$ 90,519$ 11.2%2.7% Park Maintenance and Rehabilitation 410,090$ 248,558$ 7.7%7.4% Vehicle Maintenance and Replacement 570,000$ 462,662$ 10.7%13.8% Technology Upgrades 744,949$ 458,842$ 14.0%13.7% Planning and Studies 101,867$ 54,808$ 1.9%1.6% Total for Capital Improvement Programs 5,326,477$ 3,354,562$ 100.0%100.0%
CITY OF PLACENTIA
Measure U Fund Allocation/Expenditure of Funds
Period: 7/1/2024 - 6/30/2025
DRAFT
FY24-25 Measure U Expenditures and Commitments
Street and Sidewalk Maintenance
6 Budget Actuals
Completion
Status
Capital Expenditures:
791302 - FY 2022-23 Concrete Repair Program 457 - Completed 791303 - Bastanchury Rd Landscape Median 39,000 2,873 Deleted 791304 - Yorba Linda Blvd Median 9,937 648 Completed 791502 - FY 24-25 Concrete Repair Program 155,000 14,835 Completed 791503 - FY 24-25 Annual Tree Planting 10,000 - Ongoing 791505 - FY 24-25 Roadway Rehab Design 128,738 101,110 Completed 791506 - FY23-24 Residential Slurry 2,162,476 1,837,297 Completed 792505 - Wayfinding Signs - Residential 47 47 Completed 796098 - FY 23-24 Roadway Rehab Construction 396,723 82,364 Completed Street and Sidewalk Maintenance Total 2,902,376 2,039,173 Measure U Fund
Year-to-Date Unaudited Actuals as of 6/30/25
Street and Sidewalk Maintenance
DRAFT
FY24-25 Measure U Expenditures and Commitments
Building Maintenance
7 Budget Actuals
Completion
Status
Capital Expenditures:
795003 - Powell Building Improvement Project 175,000 - Ongoing 795208 - City Hall Modernization Project 157,449 2,639 Deleted 795301 - Refurbish Police Admin Conference Room 18,074 12,219 Completed 795302 - Refurbish PD Jail Booking Area 40,000 - Ongoing 795303 - Refurbish PD Report Writing Room 26,913 27,214 Completed 795305 - City Hall/PD Interior Lighting 17,510 16,125 Ongoing 795307 - Admin Office Improvement Project 1,232 - Completed 795313 - Whitten Center Flooring Improvement 50,000 29,798 Completed 795505 - Removal of Corp Yd Gas Tank 100,000 2,525 Ongoing 795510 - Tynes Gym Roof Replacement 11,018 - Ongoing Building Maintenance Total 597,195 90,519
Measure U Fund
Year-to-Date Unaudited Actuals as of 6/30/25
Building Maintenance
DRAFT
FY24-25 Measure U Expenditures and Commitments
Park Maintenance and Rehabilitation
8 Budget Actuals
Completion
Status
Capital Expenditures:
797311 - Gomez Park Landscape Improvement 24,701 - Ongoing 797506 - Tuffree Park Sports Fields Ligghting 185,000 218,985 Completed 797507 - Tuffree Park Sidewalk Replacement 104,280 29,573 Ongoing 797508 - Gomez Park and Playground Renovation 96,110 - Completed Park Maintenance and Rehabilitation Total 410,090 248,558
CITY OF PLACENTIA
Measure U Fund
Year-to-Date Unaudited Actuals as of 6/30/25
Park Maintenance and Rehabilitation
DRAFT
FY23-24 Measure U Expenditures and Commitments
Vehicle Maintenance/Replacement
9 Budget Actuals
Completion
Status
Capital Expenditures:
798302 - Fire F250 Truck - 1,250 Completed 798504 - Loader Replacement 290,000 292,716 Completed 798505 - Public Works Ford Ranger Replacement 90,000 79,465 Completed 798508 - Chipper Truck Replacement 100,000 - Ongoing 798509 - Public Works Superintendent Truck 60,000 60,000 Completed 798511 - Building Inspection Manager Vehicle 30,000 29,231 Completed Vehicle Maintenance and Replacement Total 570,000 462,662
CITY OF PLACENTIA
Measure U Fund
Year-to-Date Unaudited Actuals as of 6/30/25
Vehicle Maintenance and Rehabilitation
DRAFT
FY24-25 Measure U Expenditures and Commitments
Technology Upgrades
10 Budget Actuals
Completion
Status
Capital Expenditures:
795508 - Gomez Teen Center Technology Project 34,000 37,088 Ongoing 796302 - IT Infrastructure Replacement 60,949 9,912 Ongoing 796501 - Desktop Computer Replacement Program 75,000 45,030 Ongoing 796502 - City Facilities Server/Network 50,000 75,607 Ongoing 796507 - Financials ERP Software System 240,000 148,214 Completed 796508 - Council Chambers / Media Room 40,000 12,138 Ongoing 796509 - Server HVAC Repair and Access 185,000 120,946 Ongoing 796204 - Bitech Finance System Software - 19,908 Completed 796506 - Develop Cybersecurity Plan 60,000 - Ongoing Technology Upgrades Total 744,949 468,842
CITY OF PLACENTIA
Measure U Fund
Year-to-Date Unaudited Actuals as of 6/30/25
Technology Upgrades
DRAFT
FY24-25 Measure U Expenditures and Commitments
Planning and Studies
11 Budget Actuals
Completion
Status
Capital Expenditures:
799202 - EFID Design 90,096 54,808 Ongoing 799403 - PW Maintenance Master Plan 11,771 - Completed Planning and Studies Total 101,867 54,808
CITY OF PLACENTIA
Measure U Fund
Year-to-Date Unaudited Actuals as of 6/30/25
Planning and Studies
DRAFT
FY24-25 Measure U Expenditures and Commitments
Employee Recruitment and Retention
•Measure U Employee Retention Expenditures
– $2,594,660 transferred to General Fund
•Total unaudited employee salary and benefits
for Fiscal Year 2024-25 totaled $31,409,035
–Measure U contributed 8.26% of FY24-25 salary
and benefit costs
–Down from 8.96% in FY23-24
•Helped provide continued support of market
rate adjustments to pay structure granted in
previous fiscal years
12DRAFT
FY24-25 Measure U Expenditures and Commitments
Post Employment Benefits Liability
•Measure U Post Employment Benefits contribution
of $864,887 supported 11.73% of General Fund
OPEB expenses
–Down from 12.74% in FY23-24
13DRAFT
Summary of Measure U Contributions
to Employee Salary and Benefits
DRAFT 14
2024 2025
Measure U Salary Contribution 2,603,516$ 2,594,660$
Total Salary and Benefits 29,045,251$ 31,409,035$
% Meaure U Support 8.96%8.26%
Measuree U OPEB Contribtuion 867,839$ 864,886$
Total OPEB Contribution 6,811,546$ 7,374,364$
% Meaure U Support 12.74%11.73%
FY24-25 Measure U Expenditures and Commitments
General Fund Contingency Reserves
•Measure U transferred $864,887 to the General Fund Contingency Reserves •As of June 30, 2025, Contingency Reserves exceeded the 25% goal of the adopted FY25-26 Operating Budget –Balance as of June 30, 2025 was $5,726,721
•FY25-26 Allocation Of Measure U Funds will remain
–50% for infrastructure projects
–10% retirement of unfunded pension and OPEB liabilities –30% employee retention initiatives
–10% general fund contingency reserves
15DRAFT
Concluding Opinion of Measure U
Citizens’ Oversight Committee
The conclusion of the Oversight Committee is that all Measure U revenues received through June 30, 2025 have been properly accounted for and allocated to the appropriate uses. In addition, all expenditures have been properly authorized, expended, and reported in accordance with all applicable city procedures and practices.
16DRAFT
Near Term Measure U Oversight
Committee Activities
•Continue to develop a Capital Improvement Project Long Range Forecast –Expand the present Capital Improvement Projects forecast to include a supporting revenue forecast •Have completed a first-cut, top-level assessment of Capital Improvement Needs –Shows a significant supporting revenues shortfall
–Follow-on effort will investigate adjustments to services, additional sources of revenue •Integrate the General Fund Forecast and Capital Improvement Long Range Forecast –Will provide a more robust fiscal sustainability assessment •Monitor Contingency Reserve Level
–Reserves are currently above 25% of budget goal
17DRAFT