2.A PROPOSED FY26-27 BUDGET — Placentia City Council, June 30, 2026 (part 1 of 2)

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Agenda Item No: 2.a

PLACENTIA CITY COUNCIL AGENDA REPORT
Meeting Date: June 30, 2026
Submitted by: Gavin Houn
From: Finance
Subject:

CITY OF PLACENTIA FISCAL YEAR 2026-27 ANNUAL OPERATING BUDGET, POSITION

ALLOCATION PLAN, ANNUAL GANN APPROPRIATIONS, CAPITAL IMPROVEMENT

PROGRAM, AND PLACENTIA PUBLIC FINANCING AUTHORITY ANNUAL BUDGET Financial Impact:

FY 2026-27 EXPENDITURES: $96,059,483
REVENUE: $97,093,308
Recommended Action:

It is recommended that the City Council:

1. Open the Public Hearing concerning the City of Placentia Budget for Fiscal Year 2026- 27 and Capital Improvement Program (CIP) for Fiscal Year 2026-27, consider all public testimony, ask questions of staff, and close the public hearing; and

2. Conduct the Public Hearing to comply with Assembly Bill 2561 (AB261) presenting the status of Vacant Positions and Recruitment and Retention Efforts; and

3. Adopt Resolution No. R-2026-39, a Resolution of the City Council of the City of Placentia, California, taking actions necessary to adopt the Fiscal Year 2026-27 Annual Budget; and taking actions necessary to adopt the Fiscal Year 2026-27 Capital Improvement Program (CIP) Budget with an appropriation of $10,147,629; and authorizing the Position Allocation Plan and Compensation Plan for Fiscal Year 2026-27; and

4. 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

5. 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 2026-27 Annual Appropriation Limit; and

6. Adopt Resolution No. R-2026-40, a Resolution of the City Council of the City of Placentia, California, approving and adopting the Annual Appropriations Limit (GANN) for the Fiscal Year 2026-27 in the amount of $131,672,638.

It is recommended that the Placentia Public Financing Authority:

1. Conduct the Public Hearing concerning the Placentia Public Financing Authority Budget for Fiscal Year 2026-27; and

2. Adopt Resolution No. PPFA-2026-01, a Resolution of the Placentia Public Financing 1 Authority (PPFA) Board of Directors of the City of Placentia, California, taking actions necessary to adopt the PPFA's Fiscal Year 2026-27 Annual Budget.

Attachments
Staff Report - 2026-27 Proposed Budget 6.30.26.docx
FY26-27 Proposed Budget Book 06.30.26.pdf
Attachment 2 - Resolution R-2026-39 - FY 26-27 Budget and CIP.docx Attachment 2 - Appendix A Position Allocation Plan FY26.27.pdf Attachment 2 Appendix B Salary Tables for HR Effective July 1, 2026 FY26-27.pdf Attachment 2 - Appendix C Facilities Maintenance Technician II.pdf Attachment 3 - Resolution R-2026-40 - FY 26-27 Appropriations Limit.docx Attachment 3 - Exhibit A GANN Appropriations Limit 26-27.pdf Attachment 4 - Resolution PPFA-2026-01 - FY26-27 Budget Report.docx 2026-27 Proposed Budget Study Session 6.30.26 Final.pptx 2 TO:

CITY COUNCIL
VIA: ACTING DIRECTOR OF FINANCE
FROM: ACTING CITY ADMINISTRATOR
DATE:

SUBJECT:

FISCAL
IMPACT:

SUMMARY:

JUNE 30, 2026
Placentia City Council

AGENDA REPORT
CITY OF PLACENTIA FISCAL YEAR 2026-27 ANNUAL OPERATING BUDGET,

POSITION ALLOCATION PLAN, ANNUAL GANN APPROPRIATIONS, CAPITAL

IMPROVEMENT PROGRAM, AND PLACENTIA PUBLIC FINANCING

AUTHORITY ANNUAL BUDGET
FY 2026-27 EXPENDITURES: $96,059,483
REVENUE: $97,093,308
In accordance with City Charter Section 1203, the City Administrator must present the Proposed General Fund Operating Budget to the City Council for consideration at least 35 days prior to the beginning of each fiscal year. This item being presented for the City Council's review and consideration is the Fiscal Year 2026-27 Proposed Operating Budget and Capital Improvement Program (CIP). Under the direction of the City Administrator, the Finance Department conducts the analysis and makes projections required to complete the budget document after receiving input from all City departments and specialized consultants.

Staff presented the Proposed FY 2026-27 budget to the City Council at a study session on May 19, 2026, and was directed to return with approximately $1.46 million in budget reductions, the value of the one-time monies used to balance the proposed budget.

Staff have worked closely with City Council and Departments to identify any areas where reductions could be made without any impact to services provided to the citizens. After meeting with all departments and taking recommendations from Council, staff was able to identify $1.46 million in additional budget reductions creating a balanced operating budget for FY 2026-27 without use of one time monies.

RECOMMENDATION:

It is recommended that the City Council take the following actions:
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1. Open the Public Hearing concerning the City of Placentia Budget for Fiscal Year 2026-27 and Capital Improvement Program (CIP) for Fiscal Year 2026-27, consider all public testimony, ask questions of Staff, and close the public hearing; and

2. Conduct the Public Hearing to comply with Assembly Bill 2561 (AB261) presenting the status of Vacant Positions and Recruitment and Retention Efforts.

4. 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

6. Adopt Resolution R-2026-40, a Resolution of the City Council of the City of Placentia, California, approving and adopting the Annual Appropriations Limit (GANN) for the Fiscal Year 2026-27 in the amount of $131,672,638.

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 2026-27; and

2. Adopt Resolution No. PPFA-2026-01, 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 2026-27 Annual Budget.

DISCUSSION:

In compliance with City Charter Section 1203, it is my pleasure to present the City of Placentia's proposed Fiscal Year (FY) 2026-27 Operating Budget and Capital Improvement Program. The proposed budget provides a funding guide that reflects the City's priority to provide effective, high- quality public services that foster safety, quality of life, and economic prosperity throughout our community.

The proposed budget was developed with a focus on repositioning the City's financial position to one that's sustainable in both the short and long term; prioritizes economic development that will enhance the City's sales and transient occupancy tax base; enhances public safety; replenishes reserves; and allows flexibility to respond to changes in the economy outside our control such as tariffs, inflation and changes in consumer spending.
4 •
Special
Revenue
Funds
Internal
Services Funds
Enterprise Fund
Genera
1 Fund
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The City, like many other public agencies, is facing economic challenges that have necessitated a return to fundamentals wherein every program, contract, capital project and service offered by the City have been scrutinized with only the most vital included in the Proposed Budget. While challenging, this analysis enabled the City to focus its resources on providing the highest level of service in its core functions while pausing or reassessing auxiliary programs.

FY 2026-27 Budget Summary
The proposed FY 2026-27 Operating Budget is $96.1 million, an increase of 0.04% from the FY 2025-26 adopted budget. These expenses are supported by $97.1 million in revenue, an increase of 8.21% from the FY 2025-26 adopted revenues. These total figures reflect revenues and expenses for all funds citywide including the General Fund, Enterprise Funds, Debt Service Funds and Special Revenue Funds.

Enterprise Funds are proprietary funds supported by user fees and charges that operate much like a private
business. The rates charged to customers for these
services cover the costs of operation, maintenance and
capital and infrastructure improvements. The City
maintains two Enterprise Funds, the Sewer Fund and
Refuse Fund. Budgeted expenditures for FY 2026-27 for
these funds are $8.7 Million for both operating and capital expenses.

Internal Service Funds, including employee health and
welfare, risk management, and equipment replacement
account for activities provided to one City department by another City department. The proposed FY 2026-27
budget includes $6.0 million in funding for these funds.

Special Revenue Funds are funds legally restricted to a specific purpose. Examples of Special Revenue Funds
include the Gas Tax Fund and the Community
Development Block Grant (CDBG). In total, expenses in
Special Revenue Funds are budgeted at $20.4 million for FY 2026-27 inclusive of Measure U.

Fund Type
Agency
Debt
Service
5 Net Incr/ (Decr)
to Fund Balance
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Proposed revenues and expenses by fund type are outlined below:

Fund T •e
Revenues &
Transfers In
Expenditures &
Transfers Out
General Fund
S•ecial Revenue
Internal Service
Fiducia
A• ency
DIF
56,620,481
19,250,576
8,562,679
53,987,384
20,377,146
8,748,322
5,937,000 6,015,500
5,253,068
5,253,068
2,663,097
(1,126,570)
(185,643)
(78,500)
0 1,469,504 1,469,504 0
0 208,560 (208,560)
97,093,308
96,059,484 1,033,825
General Fund
The General Fund is the primary operating fund of the City and supports fundamental services including Police, Fire and Life Safety, Development Services, Community Services and General Administration. Revenue for this fund comes from general taxes such as property tax, sales tax, transfers from Measure U, transient occupancy taxes as well as a variety of user and permit fees and other smaller sources. The FY 2026-27 proposed budget for the General Fund is $54.0 million in operating expenses, an increase of $1.6 million or 3.07% from the 2025-26 Adopted Budget, supported by $56.6 million in operating revenue, an increase of $3.4 million or 6.29% from FY 2025-26 adopted revenues.

FY 2026-27 budget does not incorporate the use of the 20% reserve contribution from Measure U of $1.9 million outlined in Policy 460 to support day-to-day operations and does not include the one time transfer of $776k from the County Annexation. Instead, these funds will be added to the General Fund Reserve to replenish reserve funds which have been decreased in recent years due primarily to the construction of the public safety building and Memoranda of Understanding (MOU) driven labor costs.

General Fund Revenue Highlights
Property Tax revenue in FY 2026-27 is projected to be $23.8 million, an increase of $1,001,298, or 4.40% more than FY 2025-26 adopted revenues. Increases in property tax are due to a combination of property turnover and resulting reassessments and the two percent (2%) per year inflation factor for property assessments allowable under Proposition 13. The City continues to maintain a high number of properties assessed at their pre -1978 value, with 12.7% of all citywide parcels and 10% of single-family residences still assessed well below market value. As these properties turn over and are assessed at market value, the City's property tax should continue to increase at a higher percentage than the 2% maximum CPI allowable under Proposition 13. 6 City Council Agenda
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Sales Tax, excluding Measure U, is projected to be $8.7 million, 2.49% from FY 2025-26 adopted revenue. While an increase over the current fiscal year, the projected figure is still $90,000 lower than the amount of sales tax the City received three years ago in FY 2022-23. This trend is not unique to Placentia as sales tax is
directly impacted by economic Permits Measure U
6% Reserve
fluctuations due to inflation, tariffs, a Intergovernmental 3% potential recession and other influences Charges for 1% such as minimum wage increases and Se4�ces
store closures. The City's sales tax o
consultant is projecting an increase in Centennial
sales tax of 2.2% statewide in FY 2026- Misc. Revenue _/ 27 for all retail categories with increases 2%
in fuel/ service stations (3.9%), Fines &
Forfeitures
restaurants/ hotels (1.9%), State and iiia
County pools (2.5%), building/
construction (1.3%) and food/ drugs TOT
(0.4%). Specific reasons behind their 4%
projections include:
• The expiration of federal electric vehicle tax credits in September 2025 caused a sharper -than -anticipated 4Q25 decline in auto sales as many consumers advanced purchases to take advantage of the incentive. Consequently, the current -year forecast is modestly revised downward. Additional uncertainty stems from the onset of conflict involving Iran, which contributed to higher fuel prices. This dynamic temporarily delayed vehicle purchases and may shift consumer preferences toward more affordable, fuel-efficient models.
• Fuel -related taxable sales entered 2026 with significant volatility following a weaker outcome in fourth quarter 2025. Geopolitical tensions involving Iran drove sharp swings in crude markets, with West Texas Intermediate (WTI) prices fluctuating between $80 and $120 per barrel in March. Structural supply pressures—including the closure of the Phillips 66 refinery in Los Angeles and the scheduled shutdown of Valero's Benicia refinery in April along with CARB regulations—are compounding upward price risks. • Consumers remain highly value -conscious, and the restaurant industry continues to contend with elevated labor and operational costs. Several national chains are closing underperforming locations while reallocating resources toward higher -growth markets. • Use tax pool collections exceeded expectations in the fourth quarter of 2025, driven largely by e-commerce marketplace sellers and retailers with a strong online presence. Additional one-time gains were observed in select counties from business-related segments such as energy -utilities and the Franchise Tax Board for self-reported sales activity.

Transient occupancy tax (TOT). otherwise known as the "bed tax" is a 10% tax paid by visitors staying overnight in one of our local hotels and/or short-term rentals operating within the City. The Proposed Budget assumes $2.0 million in revenue, 3.5% higher than the FY 2025-26 adopted TOT. This increase is due to a combination of growth in the travel industry, higher nightly hotel rates and a slightly higher number of short-term rentals operating within the City. 7 City Council Agenda
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Fines & Forfeitures are projected to increase 20.10 % to $811,033 from the prior fiscal year due mainly to increases in parking citations.

4.40%

2.49%
8,852,995
9,135,477

3.19%
3,484,117
3,387,834 (2.76)%
675,300
811,033 20.10%
450,915
413,900 (8.21%)
2,358,860
2,467,964 4.63%
1,122, 500
1,066,000 (5.03%)
48,149, 565
49,698,385 3.22%
677,100
1,219,997 80.18%
2,665,800
2,785,800 4.50%
888,600
928,600 4.50%
888,600
1,857,200 109.00%
5,120,100
6,791,597 32.65%
General Fund Expenditure Highlights
53,269,665
56,489,981 6.05%
General Fund expenditures are broken into three distinct types- operating, debt service and capital. Operating expenses are those required to support the day-to-day operations of the City, including personnel expenses, professional services, maintenance expenses and training and are supported by revenue generated in the same fiscal year the expenses occur. Debt service supports the principal and interest payments on loans and bonds the City has used to finance capital projects and/or pension obligations. Capital expenses are one-time expenditures for large purchases such as vehicles, technology upgrades and other equipment that has a useful life exceeding one year and are typically funded with one-time funding sources such as reimbursements, development agreements, or the use of unassigned fund balance.

The Proposed FY 2026-27 General Fund budget includes $48.0 Million in department expenses and $5.8 million for debt service and transfers for a total of $53.9 million. This represents an increase of 2.82% for the General Fund from the FY 2025-26 adopted budget. 8 944,342
3,128,228
1,506,541
16,208,412
7,276,037
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Proposed General Fund budgets for the respective departments are listed below:

De • artment
FY 2025/26
Ado . ted Bud . et
FY 2026127
Proposed
Bud . et
Variance to
FY25/26 Adopted
Bud i et
Legislative
City Administrator
Administrative Services
Human Resources
Community Services
Development Services
Finance
Fire & Life Safety
Police
Public Works
General Government
Total Expenditures
Significant Changes
1,006,073
689,987
5,548,750
880,400
660,716
4,485,166
867,138
3,830,886
1,627,540
1,448,000
5,402,550
1,387,710
5,930,106
14,584,486
4,610,350
5,624,506
6,389,943
$46,018,965
$48,018,902
(6.14%)
(4.24%)
(19.17%)
(1.51%)
(18.34)%
(7.43)%
(4.16%)

9.76%

11.13%

22.00%

13.87%

4.35%
In preparing this budget, staff initially projected a deficit due to the nominal increase in revenues compared with a significant increase in expenses, many of which were outside the City's control including:
➢ Increase in the required Unfunded Actuarial Liability (UAL) payment to CaIPERS from $917,000 to $1.3 million because of their decrease in rate of return on investments in recent fiscal years. This UAL payment is in addition to the $4.1 million debt service payment for the 2020A lease revenue bonds that were issued to pay off the City's UAL in 2020. ➢ $2.1 million increase in personnel expenses per various memoranda of understandings and merit increases citywide.
➢ An increase of $661,396 for general liability and workers' compensation insurance citywide. ➢ Increased costs of utilities including gasoline, electricity and water.

Policy 460 - Per Policy No. 460, which guides the allocation of funds received from Measure U, if the General Fund reserve level falls below twenty five percent (25%), the percentage allocated to infrastructure is supposed to decrease from fifty percent (50%) to forty percent (40%) with the reserve funding increasing from ten percent (10%) to twenty percent (20%). During the FY 2025- 9 City Council Agenda
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26 Mid -year Budget review, the projected reserve fell below 25% threshold triggering the reduction in Measure U funds dedicated to infrastructure.

The General Fund reserve is projected to be 22.58% at June 30, 2027.

Centennial Celebration — The City of Placentia's Centennial celebration has kicked off in 2026 with events scheduled throughout the year to celebrate the founding of the community one hundred years ago. The Centennial Committee is soliciting sponsorships to offset the costs of these events, the goal being that the City would receive enough sponsorships to pay for the celebrations with minimal need of General Fund contributions. Any differences between Centennial revenue and expenses would be covered by the General Fund.

Position Allocation (Staffing)
The FY 2026-27 proposed budget includes funding for 190.0 authorized full-time equivalent (FTE) positions, 7.0 elected officials as well as authorization for 4.0 FTE unfunded over hires in the Police and Public Safety Communication Departments. There are a few staffing changes included in the FY 2026-27 budget.

Staffing changes include:

1. Reclassification of one (1.0 FTE) vacant Facilities Maintenance Technician to Facilities Maintenance Technician II ($10,000 annual costs). This position leads the Facilities Maintenance team and is a point of contact for the public.

2. Proposal of one (1.0 FTE) Information Technology Specialist in the IT Department ($0 increase in annual salaries offset by equal decrease in contract costs). In FY 2025-26, the city eliminated the IT Sergeant position in the Police Department, reallocating some of the salary savings to contract IT support to evaluate the level of support needed citywide. IT staff has reviewed the types of IT services performed this past year, as well as future needs, and is proposing the addition of an Information Technology Specialist.

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In compliance with Assembly Bill 2561, Government Code section 3502.3, Public Agencies are now required to present the status of their vacancies and recruitment and retention efforts in a public hearing at least once per fiscal year.

On September 22, 2024, Governor Newsom signed into law Assembly Bill 2561 (AB 2561), which amends the Meyers-Milias-Brown Act (MMBA) effective January 1, 2025 to create a new obligation for public agencies to publicly present on the status of their vacant positions and the agency's efforts to recruit and retain employees. In passing AB 2561, the State Legislature declared a) job vacancies in local government are a widespread and significant problem for the public sector across a range of occupations, b) high job vacancies impact public service delivery and impact employees by imposing heavier workloads, leading to burnout and increased turnover that further exacerbate staffing challenges, and c) there is statewide interest in ensuring public agencies are appropriately staffed and high vacancies do not undermine public employee labor relations.

AB 2561 also added section 3502.3 to Government Code, which creates new reporting obligations for all public agencies related to their staffing. A public agency must present the status of their position vacancies and recruitment and retention efforts during a public hearing before the agency's governing body at least once per fiscal year. During the presentation, the public agency must identify any necessary changes to policies, procedures, and recruitment activities that may lead to obstacles in the hiring process. If the governing body will be adopting an annual or multi- year budget during the fiscal year, the presentation must be made prior to the adoption of the final budget. In addition, the recognized employee organization for each bargaining unit is allowed to make their own presentation to the governing body during the same public hearing if they wish.

Public agencies have additional obligations if the number of job vacancies within any particular bargaining unit meets or exceeds 20% of the total number of authorized full-time positions for that bargaining unit. In these situations, upon request of the bargaining unit's recognized employee organization, the public agency is required to provide additional related information during the presentation: the total number of vacancies within the bargaining unit, the total number of applicants for vacant positions within the bargaining unit, the average number of days to complete the hiring process from when a position is posted, and opportunities to improve compensation and other working conditions.

Vacant Positions
The City currently has 197 authorized positions, inclusive of 4 unfunded overhires for public safety. As of May 19, 2026, the City has 7 total vacancies, for a vacancy rate of 4%. Recruitment efforts are ongoing to fill these vacant positions. Current vacancy rates for each represented employee bargaining unit and unrepresented employee group are listed below. No bargaining units have a vacancy rate at or above 20%.
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Vacancies by Bargaining Unit
'Bargaining Unit T I Vacancies
Authorized Vacancy
Positions Rate
PCEA 4 75
PPOA 1 36
PPMA 1 15
PFA 0 21
PFMA 0 3
Vacancies by Unrepresented Employees
5%
3%
7%
0%
0%
Employee Group I Vacancies
Authorized Vacancy
Positions Rate
Mid -Manager 1 34 3%
Executive 0 9 0%
Academy Trainee 0 1 0%
Vacancy Rates by Department
Department I Vacancies
Authorized Vacancy
Positions Rate
City Administrator 0 4 0%
Administrative 2 25 8%
Services
Human Resources 0 4 0%
Finance 0 9 0%
Development 0 12 0%
Services
Police 2 71 3%
Fire & Life Safety 0 30 0%
Public Works 3 30 10%
Community Services 0 8 0%
The City also employs a number of unrepresented part-time non -benefitted employees in temporary or seasonal positions (primarily to support Community Services programs). The staffing of part-time non -benefitted employees varies throughout the year based on the City's needs, therefore in contrast to regular City positions, part-time non -benefitted positions are budgeted by total dollars, not by a specific number of authorized positions. As a result, there are no vacant part-time non -benefitted positions.

Recruitment and Retention Efforts Vacancies occur on a regular basis for a variety of reasons, including retirement, seeking employment elsewhere in the public or private sector, or failing to meet the City's standards and expectations for job performance. When a vacancy exists, Human Resources staff collaborates with the impacted City department to determine the most effective 12 City Council Agenda
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way to fill the position. The City's recruitment process is flexible and adaptable based on the specific type of job and the circumstances surrounding the vacant position. For example, the City may conduct an open recruitment using City staff or through an executive recruiter, conduct an internal promotional recruitment if a pool of well-qualified internal candidates exists, keep recruitments for hard -to -fill positions open on a continuous basis rather than on a limited timeline, or use a targeted recruitment and selection process to expedite the hiring of a qualified candidate without a traditional recruitment process.

The City generally posts job opportunities on the City's website, which is synced with governmentjobs.com, a leading online recruitment source for local government positions. The City also posts job announcements on industry -specific websites and Careers in Government (a recruitment site focused on public sector jobs). The City has utilizes social media announcements such as Linkedln and Facebook. Like most public agencies throughout the state, the City has experienced challenges recruiting and retaining high quality employees in recent years.

Contributing factors include competition with the private sector, negative perception of government, retirements due to aging of the workforce, generational changes and evolving employee expectations, high cost of living in the region, reduced pension benefits for newer employees due to changes in state law, and the City's budgetary constraints and limits on the compensation that can be provided. The City continuously reviews our policies, procedures, and recruitment activities to identify potential obstacles and improve staffing outcomes.

The City has made a concerted effort to improve recruitment and retention of employees through a number of actions:

Communicating and collaborating with employee association representatives to better understand employee concerns and identify reasonable and sustainable solutions when feasible.

Trying new approaches for especially difficult -to -fill positions, such as hiring incentive programs for Police Officers and Public Safety Communications Dispatchers.

Implementing targeted market adjustments for key difficult -to -fill positions to remain competitive within the regional labor market.

Evaluating and updating job classifications and position requirements to reflect current operational needs and market trends.

Expediting the hiring process when feasible.

Investing additional resources in staff development and employee appreciation programs.

Continuing to evaluate compensation, benefits, staffing practices, and operational efficiencies in a manner that supports both retention and the City's long-term financial health.

Going forward, the City will continue to evaluate employee recruitment and retention and make changes as necessary to ensure the City has the talent necessary to provide outstanding service to the Placentia community, while maintaining prudent fiscal practices.

Capital Improvement Program
The City's Capital Improvement Program (CIP) identifies major public improvements to the City's infrastructure over the next several years and includes new projects, upgrades to existing facilities 13 City Council Agenda
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as well as rehabilitation of streets and roadways. Funding for projects scheduled for FY 2026-27 are included in the proposed budget, with the majority of the scheduled projects funded by Measure U, Gas Tax, Development Impact Fees (DIFs), bonds, grants and other reimbursements.

The CIP for FY 2026-27 includes 19 new projects/capital purchases for a combined total of Sewer, $1,840,000
Measure U, $4,080,001
Misc. Other Sources,
$1,206,077
M eau re M, $1,198,336
SB1/Gas Tax,
$1,514,655
Dev Impact Fees,
$308,560
approximately $10.1 million.

In recent years, the City has commissioned several important studies including a Facility Needs and Condition Assessment of all city facilities, Information Technology Master Plan to assess and prioritize infrastructure needs as well as a citywide Americans with Disabilities Act (ADA) study.

As expected, these studies revealed a significant backlog of capital needs with substantial investment recommended over the next decade. With limited financial resources available, staff prioritized proposed projects based upon urgency and/or adherence to ongoing City Council priorities and presented the proposed CIP to the City Council at a special study session in March, 2026.

Major projects scheduled include roadway rehabilitation, City Hall roof, PD women's locker room renovation, IT server and network upgrades, public safety IT modernization and cybersecurity upgrades, and the Los Vaqueros playground renovation.

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Attachments:

1. FY 2026-27 Proposed General Fund Budget PowerPoint Presentation

2. FY 2026-27 Proposed Budget and Capital Improvement Plan (CIP) a. Appendix A — Position Allocation Plan FY2026-27
b. Appendix B — Compensation Plan Master Salary Tables Effective July 1, 2026 c. Appendix C — Classification for Facilities Maintenance Technician II

3. Resolution R-2026-40 - FY 26-27 Appropriations Limit a. Appendix A — GANN Appropriations Limit FY2026-27

4. Resolution PPFA-2026-01 - FY26-27 Budget Report
15 CITY OF PLACENTIA

CENTENNIAL
.LT,V, ., rw..y. um.n., 9
CITY OF PLACENTtA
FY 2026/27

PROPOSED
BUDGET
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TABLE OF CONTENTS Page
Section 1: Introduction
City Council Members and City Officials 2
Distinguished Budget Presentation Award 4
City Administrator's Transmittal Letter 5
Strategic Plan 14
Citywide Organization Chart 18
Position Allocation Plan 19
Section 2: Financial Summaries
Projected Change in Financial Position (All Funds) 23
General Fund Revenue & Expense 26
Special Revenue Funds 34
Enterprise Funds 74
Internal Service Funds 77
Fiduciary Fund 82
Debt Service 85
Section 3: Departments
Legislative 88
City Administrator 95
Administrative Services 101
Human Resources 119
Community Services 122
Development Services 139
Finance 148
Fire & Life Safety 151
Public Safety - Police 159
Public Works 173
General Government 188
Section 4: Capital Improvement Program
Capital Improvement Program Summary 197
Proposed FY 2026-27 CIP Projects 199
FY 2025-26 Ongoing CIP Projects 219
7 Year Capital Improvement Projects 221
Section 5: Appendix
Gann Limit 224
Financial Policies 226
Fund Descriptions 247
Community Profile 252
Budget Glossary 254
1 The City Council consists of five members elected by the district. Council terms are four years, with elections held every two years. Either two or three members are elected in any given election cycle. Every year, the current City Council Members, elect a Mayor and Mayor Pro Tempore who serve for one year. The City Council also serves as the governing body for the Successor Agency, Public Finance Authority and the Placentia Industrial Commercial Development Authority. City Council members may not serve more than three consecutive terms and are responsible for selecting and reviewing the City Administrator who is responsible for managing the day-to-day operations of the City and implementing the policies set by the City Council.

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

CITY OFFICIALS
City Clerk Robert S. McKinnell
City Treasurer Kevin Larson
Acting City Administrator Rosanna Ramirez
Deputy City Administrator Rosanna Ramirez
Chief of Police Brad Butts
Fire Chief Jason Dobine
Acting Director of Finance Gavin Houn
Director of Development Services Joseph Lambert
Director of Community Services Lydie Gutfeld
Director of Human Resources Alice Burnett
Director of Public Works Chris Tanio
City Council meetings are held on the 1st & 3rd Tuesday of the month at 6:00 p.m. and are located in the City Hall Council Chambers.
3 0

GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award

PRESENTED TO
City of Placentia
California
For the Fiscal Year Beginning
July 01, 2025
CL44 P 20101AAll
Executive Director
4 OFFICE OF THE CITY ADMINISTRATOR
TO: HONORABLE MAYOR AND CITY COUNCIL
FROM: ROSANNA RAMIREZ, ACTING CITY ADMINISTRATOR
DATE: JUNE 30, 2026
SUBJECT: FISCAL YEAR 2026-27 OPERATING BUDGET AND CAPITAL IMPROVEMENT

PROJECT PROGRAM
In compliance with City Charter Section 1203, it is my pleasure to present the City of Placentia's proposed Fiscal Year (FY) 2026-27 Operating Budget and Capital Improvement Program. The proposed budget provides a funding guide that reflects the City's priority to provide effective, high-quality public services that foster safety, quality of life, and economic prosperity throughout our community.

Centennial celebration has begun with events planned throughout the year to celebrate one hundred (100) years of the Placentia community! In addition, the City continues to improve the city's infrastructure with a renewed emphasis on street improvements, renovations of parks and playgrounds and several new businesses recently opened or opening soon within the community such as Juan Pollo, Coldstone, Chai Society and a variety of coffee houses. 5 Net Incrl (Derr)
to Fund Balance
FY 2026-27 Budget Summary
The proposed FY 2026-27 Operating Budget is $96.1 million, an increase of 0.04% from the FY 2025-26 adopted budget. These expenses are supported by $97.1 million in revenue, an increase of 8.21 % from the FY 2025-26 adopted revenues. These total figures reflect revenues and expenses for all funds citywide including the General Fund, Enterprise Funds, Debt Service Funds and Special Revenue Funds.

Enterprise Funds are proprietary funds supported by user fees and charges that operate much like a private
business. The rates charged to customers for these
services cover the costs of operation, maintenance and
capital and infrastructure improvements. The City
maintains two Enterprise Funds, the Sewer Fund and Solid Refuse Fund. Budgeted expenditures for FY 2026-27 for
these funds are $8.7 Million for both operating and capital expenses.

Proposed revenues and expenses by fund type are outlined below:

ANIL
Special
Revenue
Funds
n erna
Services Funds
Enterprise Funds
General Fund
Fund Type
Revenues &
Transfers In
Expenditures &
Transfers Out
General Fund
S.ecial Revenue
Enter. rise
Internal Service
Fiducia
56,620,481
19,250,576
8,562,679
5,937,000
5,253,068
Totals
1,469,504
0 53,987,384
20,377,146
8,748,322
6,015,500
5,253,068
1,469,504
208,560
2,663,097
(1,126, 570)
(185,643)
(78,500)
0 0
208,560
1,033,825
97,093,308
6 96,059,484
Debt
Service

General Fund
The General Fund is the primary operating fund of the City and supports fundamental services including Police, Fire and Life Safety, Development Services, Community Services and General Administration. Revenue for this fund comes from general taxes such as property tax, sales tax, transfers from Measure U, transient occupancy taxes as well as a variety of user and permit fees and other smaller sources. The FY 2026-27 proposed budget for the General Fund is $54.0 million in operating expenses, an increase of $1.6 million or 3.07% from the 2025-26 Adopted Budget, supported by $56.6 million in operating revenue, an increase of $3.4 million or 6.29% from FY 2025-26 adopted revenues.

This trend is not unique to Placentia as
sales tax is directly impacted by Permits Measure U
6% Reserve
economic fluctuations due to inflation, 1 li
30,1„Intergovernmental
tariffs, a potential recession and other
Charges for 1% sales Tax
influences such as minimum wageServices
a i° Transfers In
increases and store closures. The g%
City's sales tax consultant is projecting Centennial-
an increase in sales tax of 2.2% Misc. Revenue__
evenue J.___10/!_____.----... —/
statewide in FY 2026-27 for all retail 2%
categories with increases in fuel/ Fines &
Forfeitures
service stations (3.9%), restaurants/ 1%
hotels (1.9%), State and County pools
(2.5%), building/ construction (1.3%) TOT
4%
Property Tax
42%
7 and food/ drugs (0.4%). Specific reasons behind their projections include:
• The expiration of federal electric vehicle tax credits in September 2025 caused a sharper -than -anticipated 4Q25 decline in auto sales as many consumers advanced purchases to take advantage of the incentive. Consequently, the current -year forecast is modestly revised downward. Additional uncertainty stems from the onset of conflict involving Iran, which contributed to higher fuel prices. This dynamic temporarily delayed vehicle purchases and may shift consumer preferences toward more affordable, fuel-efficient models.
• Fuel -related taxable sales entered 2026 with significant volatility following a weaker outcome in fourth quarter 2025. Geopolitical tensions involving Iran drove sharp swings in crude markets, with West Texas Intermediate (WTI) prices fluctuating between $80 and $120 per barrel in March. Structural supply pressures—including the closure of the Phillips 66 refinery in Los Angeles and the scheduled shutdown of Valero's Benicia refinery in April along with CARB regulations—are compounding upward price risks. • Consumers remain highly value -conscious, and the restaurant industry continues to contend with elevated labor and operational costs. Several national chains are closing underperforming locations while reallocating resources toward higher -growth markets. • Use tax pool collections exceeded expectations in the fourth quarter of 2025, driven largely by e-commerce marketplace sellers and retailers with a strong online presence.

Additional one-time gains were observed in select counties from business-related segments such as energy -utilities and the Franchise Tax Board for self-reported sales activity.

Transient occupancy tax (TOT), otherwise known as the "bed tax" is a 10% tax paid by visitors staying overnight in one of our local hotels and/or short-term rentals operating within the City.

The Proposed Budget assumes $2.0 million in revenue, 3.5% higher than the FY 2025-26 adopted TOT. This increase is due to a combination of growth in the travel industry, higher nightly hotel rates and a slightly higher number of short-term rentals operating within the City.

Fines & Forfeitures are projected to increase 20.10 % to $811,033 from the prior fiscal year due mainly to increases in parking citations.

Intergovernmental revenue is from outside government agencies including County, State and/or Federal sources and are usually related to grants and/or reimbursement for mandated training in the Police Department and capital projects. Revenues for FY 2026-27 are projected at $413,900, a decrease of $37,000 or 8.21 % from FY 25-26 adopted revenues. 8 Revenue T•e
Pro .ert Taxes
Sales & Use Taxes
Other Taxes
Permits
Fines & Forfeitures
Inter. overnmental
Char' es for Services
Miscellaneous
Total O * eratin • Revenues
Transfers In
Measure U Transfers In
Em .lo ee Retention
OPEB
Measure U Reserve
Total Transfers In
Total Resources
General Fund Expenditure Highlights
FY 2026!27
,... -. ,
.!
22,755,799 23,757,098 4.40%
8,449,079 8,659,079 2.49%
8,852,995 9,135,477 3.19%
3,484,117 3,387,834 (2.76)%
675,300 811,033 20.10%
450,915 413,900 (8.21%)
2,358,860 2,467,964 4.63%
1,122,500 1,066,000 (5.03%)
48,149,565 49,698,385 3.22%
677,100 1,219,997 80.18%
2,665,800 2,785,800 4.50%
888,600 928,600 4.50%
888,600 1,857,200 109.00%
5,120,100 6,791,597 32.65%
53,269,665 56,489,981 6.05%
Pro.osed : t
Ado ted B
General Fund expenditures are broken into three distinct types- operating, debt service and capital. Operating expenses are those required to support the day-to-day operations of the City, including personnel expenses, professional services, maintenance expenses and training and are supported by revenue generated in the same fiscal year the expenses occur. Debt service supports the principal and interest payments on loans and bonds the City has used to finance capital projects and/or pension obligations. Capital expenses are one-time expenditures for large purchases such as vehicles, technology upgrades and other equipment that has a useful life exceeding one year and are typically funded with one-time funding sources such as reimbursements, development agreements, or the use of unassigned fund balance.

Proposed General Fund budgets for the respective departments are listed below:
9 De • artment
FY 2025126
Ado • ted Bud • et
FY 2026/27
Proposed
Bud •et
Variance to
FY25126 Adopted
Bud • et
Legislative
City Administrator
Administrative Services
Human Resources
Community Services
Development Services
Fire & Life Safety
Police
Public Works
General Government
Total Expenditures
1,006,073
689,987
5,548,750
880,400
3,830,886
1,627,540
1,448,000
5,402,550
14,584,486
4,610,350
944,342
660,716
4,485,166
867,138
3,128,228
1,506,541
1,387,710
5,930,106
16,168,912
5,624,506
(6.14%)
(4.24%)
(19.17%)
(1.51%)
(18.34)%
(7.43)%
(4.16%)

9.76%

10.86%

22.00%
6,389,943 7,315,537 14.49%
$46,018,965
$48,018,902 4.35%
Significant Changes
In preparing this budget, staff initially projected a deficit due to the nominal increase in revenues compared with a significant increase in expenses, many of which were outside the City's control including:
➢ Increase in the required Unfunded Actuarial Liability (UAL) payment to CaIPERS from $917,000 to $1.3 million because of their decrease in rate of return on investments in recent fiscal years. This UAL payment is in addition to the $4.1 million debt service payment for the 2020A lease revenue bonds that were issued to pay off the City's UAL in 2020.
➢ $2.1 million increase in personnel expenses per various memoranda of understandings and merit increases citywide.
➢ An increase of $661,396 for general liability and workers' compensation insurance citywide.
➢ Increased costs of utilities including gasoline, electricity and water.

During the FY 2025-26 Mid -year Budget review, the projected reserve fell below 25% threshold triggering the reduction in Measure U funds dedicated to infrastructure.

The General Fund reserve is projected to be 22.58% at June 30, 2027. 10 Centennial Celebration — The City of Placentia's Centennial celebration has kicked off in 2026 with events scheduled throughout the year to celebrate the founding of the community one hundred years ago. The Centennial Committee is soliciting sponsorships to offset the costs of these events, the goal being that the City would receive enough sponsorships to pay for the celebrations with minimal need of General Fund contributions. Any differences between Centennial revenue and expenses would be covered by the General Fund.

Staffing changes include:

3. The following positions will not be funded in proposed FY2026-27 Budget o One (1.0 FTE) Communications and Marketing Manager (Layoff) o One (1.0 FTE) Deputy Director of Administrative Services (Layoff) o One (1.0 FTE) Public Safety Communications Supervisor (Vacant) o One (1.0 FTE) Planning Technician (Vacant)
11 Capital Improvement Program
The City's Capital Improvement Program (CIP) identifies major public improvements to the City's infrastructure over the next several years and includes new projects, upgrades to existing facilities as well as rehabilitation of streets and roadways. Funding for projects scheduled for FY 2026-27 are included in the proposed budget, with the majority of the scheduled projects funded by Measure U, Gas Tax, Development Impact Fees (DIFs), bonds, grants and other reimbursements. The CIP for FY 2026- 27 includes 19 new projects/capital purchases for a combined total of approximately $10.2 million.

Dev Impact Fees,
$308,560
In recent years, the City has commissioned several important studies including a Facility Needs and Condition Assessment of all city facilities, Information Technology Master Plan to assess and prioritize infrastructure needs as well as a citywide Americans with Disabilities Act (ADA) study. As expected, these studies revealed a significant backlog of capital needs with substantial investment recommended over the next decade. With limited financial resources available, staff prioritized proposed projects based upon urgency and/or adherence to ongoing City Council priorities and presented the proposed CIP to the City Council at a special study session in March, 2026.

Due to the scale and complexity of capital improvement projects, they often span two or more fiscal years. In addition to the 19 new projects proposed for FY 2026-27, previously approved projects that are in progress and are not yet complete will be carried over into FY 2026-27 after the close of FY 2025- 26 by a separate City Council action. Despite the large number of new and ongoing projects, several needed capital projects remain unfunded this fiscal year, and future completion depends on identifying and securing additional funding.
12 Conclusion and Final Comments
In closing, I would like to express my sincere appreciation to City staff for their hard work and dedication to the community and for the collaborative effort demonstrated in the development of this budget and the capital improvement program. As our City and surrounding communities grapple with financial and economic challenges, our Staff continue to prioritize providing high quality customer service, public safety and improving infrastructure while remaining focused on long-term fiscal sustainability.

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

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

The most recent Strategic Planning session took place in 2025. Participants brainstormed the City's current strengths, weaknesses, challenges, and opportunities before developing new objectives in line with the established Strategic Goals. These new measurable objectives will be presented to the City Council by staff within the upcoming year.

The FY 2026-27 budget was constructed and developed specifically to support these goals and objectives and reinforce the commitment the City makes to prioritize its core values.

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

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

Strategic Plan Goals
Goal 1- Fiscal Sustainability
Goal 2- Public Safety
Goal 3- Infrastructure, Facilities, & Public Spaces
Goal 4- Economic Development
Goal 5- Organizational Excellence
i
14 GOAL 1:

Obj.

No.

1.1 Admin Review and update Reserve Policy

FISCAL SUSTAINABILITY
Dept. Assigned Objective Description

1.2 Admin

1.3 Finance

1.4 Admin/Eco Dev

STRATEGIC PLAN
Completion
Timeframe
Continue efforts to seek and obtain new sources of
state and federal grants, including Federal and State
earmarks and Biden Infrastructure Package
Update Fee Study/Cost Allocation Review
Protect and preserve existing economic
development/property nodes throughout the City to
maximize revenue opportunities.
1-3 Years
1-3 Years
1-3 Years

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

1.6 Finance

1.7 DS/Econ Dev
Update the existing 10 -Year Financial Plan
Identify ways to monetize the new Citywide fiber
optic system
1-3 Years
3+ Years
1-3 Years
GOAL 2:

PUBLIC SAFETY
Obj.

No.

Dept. Assigned
Objective Description
Completion
Timeframe

2.1 Fire/Police

2.2 Fire/Police

2.3 Police/Fire/Emergency
Communications

2.5 Admin

2.6 Fire
Consider sharing of services to other cities
(Police and Fire)
Bolster ranks of police and fire personnel (fill
all vacancies)
1-3 Years
1-3 Years
Improve communication and operational 1-3 Years
efficiency between Police, Fire and
Communications
Implement Community Paramedic Pilot
Program
1-3 Years
Create Community Risk Assessment 1-3 Years
Standards of Cover Document
15 STRATEGIC PLAN
GOAL 3: INFRASTRUCTURE, FACILITIES, & PUBLIC SPACES
Obj. Dept.

No. Assigned
Objective Description
Completion
Timeframe
Status

3.1 CS/PW

3.2 CS/PW

3.3 PW

3.4 PW/Finance
Implement Placentia Senior/Community
Center Project
Implement the Placentia Parks Initiative
Plan
1-3 Years
1-3 Years
Examine more multi -modal transportation 1-3 Years
options
Update Vehicle and Major Equipment
Replacement Policy

3.5 Police Analyze security improvements at all
public facilities

3.6 PW Implement the 2022 Pavement
Management Plan Report to prioritize
streets and roads

3.7 PW Complete the Civic Center Improvement
Project (HVAC/Solar Battery/Roof/EV
Charging)

3.8 PW/Finance Establish a 5-7 Year CIP
GOAL 4:

ECONOMIC DEVELOPMENT
1 Year
1 Year
1 Year
1-3 Years
1 Year
Obj. Dept.

No. Assigned
Objective Description
Completion
Timeframe
Status

4.1 Admin/PW

4.2 DS/Econ
Dev
Develop a lobbying plan that will result in
construction of a Metrolink Station and
Parking Structure
Include promotion of Citywide fiber in City
economic development recruitment and
retention strategies
1-3 Years
1-3 Years

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

4.4 Admin/DS

4.5 DS

4.6 DS

4.7 DS

4.8 DS
Complete financing structure for Old Town
EIFD
1 Year
Initiate the Chapman Corridor Specific Plan 1 Year
Create Design Review Guidelines and
Procedures
1 Year
Establish Old Town Historic District 1-3 Years
Update Economic Development Strategic
Plan
16 1-3 Years
32 Obj. Dept.

Assigned
Objective Description
Completion
Timeframe
Status

STRATEGIC PLAN

4.9 DS

4.10 DS

4.11 CS/DS

4.12 DS
Facilitate Affordable Housing along Baker 1-3 Years
Street
Implementation of Housing Element 1 Year
Strategies
Secure funding to address homelessness 1-3 Years
Secure funding to address affordable 1-3 Years
housing
GOAL 5: ORGANIZATIONAL EXCELLENCE

5.1 Admin/HR

5.2 Admin

5.3 Admin

5.4 Admin

5.5 Admin

5.6 Admin
Update all rules and procedures to be
consistent with MOUs and State/Federal
regulations
Monitor Legislation, unfunded mandates
and ballot measures from Sacramento
1-3 Years
1 Year
Initiate Council/City Administrator team 1 Year
building process
Update Administrative Policy Manual for
Ad Hoc Committees
City Attorney coordination and evaluation
Update City Council Code of Conduct and
Code of Ethics
17 1 Year
1 Year
1 Year
33 Administration
Community
Services
Citywide
Organizational Chart
City Treasurer
City Attorney
Development
Services
City Council
City Administrator
Committees/
Commissions
f
CM o
18 Human Resources
Police
Public Works
34 CITY OF PLACENTIA

POSITION ALLOCATION PLAN
FISCAL YEAR 2026-27
EFFECTIVE JULY 1, 2026

ELECTED
MAYOR

CITY COUNCIL

CITY CLERK

CITY TREASURER
TOTALS

APPOINTED (DOES NOT INCLUDE ALTERNATES)

CITIZENS' OVERSIGHT COMMITTEE

FINANCIAL AUDIT OVERSIGHT COMMITTEE

HERITAGE COMMITTEE

HISTORICAL COMMITTEE

PARKS ARTS AND RECREATION COMMISSION (PARC)

PLANNING COMMISSION

SENIOR ADVISORY COMMITTEE

SENIOR/COMMUNITY CENTER BLUE RIBBON COMMITTEE

STREETSCAPE AND TRANSPORTATION ADVISORY COMMISSION

VETERANS ADVISORY COMMITTEE
TOTALS

CITY ADMINISTRATOR

COMMUNICATIONS & MARKETING MANAGER

DIGITAL MEDIA ANALYST

EXECUTIVE ADMINISTRATIVE ASSISTANT TO THE CA
TOTALS

ADMINISTRATIVE SERVICES

ADMINISTRATIVE ASSISTANT

ADMINISTRATIVE SPECIALIST

DEPUTY CITY ADMINISTRATOR

DEPUTY CITY CLERK

DEPUTY DIRECTOR OF ADMINISTRATIVE SERVICES

DIGITAL MEDIA ANALYST

INFORMATION TECHNOLOGY MANAGER

INFORMATION TECHNOLOGY SPECIALIST

INFORMATION TECHNOLOGY TECHNICIAN

PUBLIC SAFETY COMMUNICATIONS MANAGER

PUBLIC SAFETY COMMUNICATIONS SUPERVISOR
PUBLIC SAFETY DISPATCHER (1 OVERHIRE)
19 Amended Adopted Amended Proposed
24-25 25-26 25-26 26-27
1 4
1 1
7 1
4 1
1 7
1 4
1 1
7 1
4 1
1 7
Amended Adopted Amended Proposed
24-25 25-26 25-26 26-27
3 5
8 9
5 7
7 9
6 10
69 3
5 8
9 5
7 7
9 6
10 69
3 5
8 9
5 7
7 9
6 10
69 3
5 8
9 5
7 7
9 6
10 69
Amended Adopted Amended Proposed
24-25 25-26 25-26 26-27
1 1
1 1
4 1
1 1
1 4
1 1
1 1
4 1
0 0
1 2
Amended Adopted Amended Proposed
24-25 25-26 25-26 26-27
1 1 1
1 1 1
1 1 1
1 1 1
1 1 1
0 0 0
1 1 1
1 1 1
1 1 1
1 1 1
3 3 3 2
13 13 13 13
1 1
1 1
0 1
1 2
1 1
35 ADMINISTRATIVE SERVICES (CONTINUED)

RISK ANALYST

RISK MANAGER

SENIOR MANAGEMENT ANALYST
TOTALS

HUMAN RESOURCES

DIRECTOR OF HUMAN RESOURCES

HUMAN RESOURCES ANALYST

SENIOR HUMAN RESOURCES ANALYST

HUMAN RESOURCES TECHNICIAN

HUMAN RESOURCES OFFICE CLERK

SENIOR HUMAN RESOURCES TECHNICIAN
TOTALS

FINANCE

ACCOUNTING TECHNICIAN

DIRECTOR OF FINANCE

FINANCE MANAGER

SENIOR ACCOUNTANT

SENIOR ACCOUNTING TECHNICIAN

SENIOR FINANCIAL ANALYST
TOTALS

CITY OF PLACENTIA

POSITION ALLOCATION PLAN
FISCAL YEAR 2026-27
EFFECTIVE JULY 1, 2026
27 27
26 26
Amended Adopted Amended Proposed
24-25 25-26 25-26 26-27
1 1 1
1 0
5 5
1 1
1 1
0 0
4 1
1 1
1 0
0 4
Amended Adopted Amended Proposed
24-25 25-26 25-26 26-27
4 1
1 1
1 1
9 4
1 1
1 1
1 9
4 1
1 1
1 1
9 4
1 1
1 1
1 9
Amended Adopted Amended Proposed
24-25 25-26 25-26 26-27

DEVELOPMENT SERVICES

ADMINISTRATIVE ASSISTANT

ASSOCIATE PLANNER

BUILDING INSPECTION MANAGER

BUILDING INSPECTOR

BUILDING PERMIT TECHNICIAN

CODE ENFORCEMENT OFFICER

CODE ENFORCEMENT SUPERVISOR

DIRECTOR OF DEVELOPMENT SERVICES

GIS TECHNICIAN

PLANNING MANAGER

PLANNING TECHNICIAN

SENIOR BUILDING PERMIT TECHNICIAN
TOTALS
20 1 1
1 1
1 1
1 1
2 1
1 1
1 1
1 1
1 1
1 1
1 1
0 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
1 1
0 1
12 12 12 11
36 PUBLIC SAFETY - POLICE

CAPTAIN

CHIEF OF POLICE

COMMUNITY SERVICES OFFICER

CRIME ANALYST

IT SERGEANT

LIEUTENANT

MANAGEMENT ANALYST

OFFICE SPECIALIST - RECORDS

POLICE RECORDS TECHNICIAN

PARKING CONTROL OFFICER

POLICE ACADEMY TRAINEE

POLICE CIVILIAN INVESTIGATOR
POLICE OFFICER (3 OVERHIRE)

POLICE SERVICES OFFICER

POLICE SERVICES SUPERVISOR

SUPPORT SERVICES ADMINISTRATOR

PROPERTY TECHNICIAN

SERGEANT
SR. ADMINISTRATIVE ASSISTANT
TOTALS

FIRE & LIFE SAFETY

ADMINISTRATIVE ASSISTANT

BATTALION CHIEF

DEPUTY FIRE CHIEF

FIRE CAPTAIN

FIRE CHIEF

FIRE ENGINEER

FIRE MARSHAL

FIRE PREVENTION SPECIALIST

FIREFIGHTER

SENIOR MANAGEMENT ANALYST
TOTALS

PUBLIC WORKS

DIRECTOR OF PUBLIC WORKS

DEPUTY DIRECTOR OF PUBLIC WORKS

ADMINISTRATIVE ASSISTANT

ASSOCIATE CIVIL ENGINEER (SEWER)

CUSTODIAN

ENGINEERING AIDE

ENVIRONMENTAL SERVICES COORDINATOR

CITY OF PLACENTIA

POSITION ALLOCATION PLAN
FISCAL YEAR 2026-27
EFFECTIVE JULY 1, 2026
21 2
1 2
1 1
3 1
3 0
2 1
3 39
2 3
0 1
10 1
76 2
1 1
1 1
3 1
0 3
2 1
3 39
2 2
1 1
10 1
75 2
1 1
1 0
3 1
0 3
2 1
3 39
2 2
1 1
10 1
74 1
1 1
0 3
1 0
3 2
1 3
39 2
2 1
1 10
1 74
Amended Adopted Amended Proposed
24-25 25-26 25-26 26-27
1 3
1 6
1 6
1 1
9 1
30 1
3 1
6 1
6 1
1 9
1 30
1 3
1 6
1 6
1 1
9 1
30 1
3 1
6 1
6 1
1 9
1 30
Amended Adopted Amended Proposed
24-25 25-26 25-26 26-27
1 1
1 1
1 1
1 1
2 1
1 2
0 1
1 1
1 1
2 0
1 1
1 1
1 2
0 1
37 PUBLIC WORKS (CONTINUED)

EQUIPMENT MECHANIC

EQUIPMENT MECHANIC II

FACILITY MAINTENANCE TECHNICIAN

FACILITY MAINTENANCE TECHNICIAN II

MAINTENANCE WORKER

MANAGEMENT ANALYST

MANAGEMENT ASSISTANT

PUBLIC WORKS INSPECTOR

PUBLIC WORKS MANAGER

PUBLIC WORKS SUPERINTENDENT

PUBLIC WORKS SUPERVISOR

SENIOR CIVIL ENGINEER

SENIOR CUSTODIAN

SENIOR MANAGEMENT ANALYST

TRANSPORTATION MANAGER
TOTALS

COMMUNITY SERVICES

ADMINISTRATIVE ASSISTANT

COMMUNITY SERVICES COORDINATOR

COMMUNITY SERVICES SUPERVISOR

DEPUTY DIRECTOR OF COMMUNITY SERVICES

DIRECTOR OF COMMUNITY SERVICES

FACILITY MAINTENANCE TECHNICIAN

MANAGEMENT ANALYST
TOTALS

CITY OF PLACENTIA

POSITION ALLOCATION PLAN
FISCAL YEAR 2026-27
EFFECTIVE JULY 1, 2026
2 0
2 0
8 0
1 1
1 1
2 1
1 1
1 29
2 0
3 0
7 0
0 1
0 1
2 1
1 1
1 28
1 1
3 0
7 1
0 1
1 0
2 1
1 0
1 27
1 5
1 7
1 0
1 1
0 2
1 1
0 1
30 Amended Adopted Amended Proposed
24-25 25-26 25-26 26-27
1 1
4 3
3 3
1 3
3 0 0 0
1 1 1
3 3 3
0 0 0
12 11 11 8
1 3
3 0
1 0
0 SUMMARY
FULL-TIME FUNDED PERSONNEL 200 197 193 190
UNFUNDED OVERHIRES 4 4 4 4
ELECTED & APPOINTED PERSONNEL 76 76 76 76
GRAND TOTAL 280 277 273 270
*Overhires are not funded
38 22

CITY OF PLACENTIA

CENTENNIAL
Rooted in Heritage, United in Community

PROJECTED CHANGE IN

FINANCIAL POSITION
General Fund Budget
FISCAL YEAR 2026-27
23 20,553,825
Fund Balance Amended Amended
6/30/2025 Revenue Expenditure
101 - General Fund (16,039,049) (55,633,027) 55,587,176 103 - Centennial Event (8,600) (70,000) 107,251
General Fund Total (16,047,649) (55,703,027) 55,694,427 102 - Measure U (5,425,615) (9,286,000) 10,715,387
201 - Air Quality Management (358,884) 173,333
202 - Asset Seizure -
203 - CalRecycle Grant 50,896 101,680
204 - CDBG 598,067 (492,285) 492,285
205 - County Annexation (840,057) -
206- EIFD (259,783) (299,000) 2,020
207 - Explorer Grant NOC (123,136) -
208 - General Plan Update Fees (1,392,261) 802,409
209 - Housing Successor Agncy (2,091,647) -
210 - Landscape Maintenance 20,676 (457,992) 440,867
211 - Measure M (365,152) (1,238,941) 1,675,329
212 - NOC-Public Safety Grant (177,161) 104,900
213 - Opiods Settlement (188,707) -
214 - PEG (72,284) (75,000) 65,615
215 -Placentia Navigation Center (517,426) (3,193,085) 3,191,085 216 - Public Safety CFD 2014-01 (319,866) (210,000) 198,577 N 217 - State Gas Tax - RMRA (80,127) (1,414,458) 1,679,801

41. 218 - State Gas Tax (174,527) (1,474,528) 1,512,848 219 - Street Lighting Distrct (197,245) 197,245
220 - Suppl Law Enfrcmnt (239,711) (191,000) 428,022
221 - Technology Impact Fees (528,175) (130,000) 561,920 222 - Thoroughfare Constction (4,981) -
223 - TOD District CFD 2018-01 (84,828) (95,900) 50,200 224 - Federal Grants (1,957) 2,647,047
225 - State Grants 1,085,340
227 - Private Grants -
228 - Asset Seizure DOJ (18,372) 340,618
229 - Asset Seizure Treasury (55,046) 1,026,235
230 - Old Town CFD 2024-01 (1,020) -
Total Special Revenue Funds (12,651,086) (18,755,434) 27,492,761 Estimated Fund Balance FY26-27 Proposed FY26-27 Proposed Estimated Fund Balance 6/30/2026 Revenue Expenditure 6/30/2027
(16,084,900) (56,489,981) 53,856,884 (18,717,997)
28,651 (130,500) 130,500 28,651
(16,056,248) (56,620,481) 53,987,384 (18,689,346)
(3,996,228) (9,286,000)
(185,551)
152,576
598,067
(840,057)
(556,763)
(123,136)
(589,852)
(2,091,647)
3,551
71,236
(72,261)
(188,707)
(81,669)
(519,426)
(331,290)
185,216
(136,207)
(2,689)
(96,255)
(4,981)
(130,528)
2,645,090
1,085,340
322,246
971,189
(1,020)
9,651,601 (3,630,627)
38,390 (147,161)
152,576
(317,285) 493,964 774,746
775,897 (64,161)
(320,000) 45,000 (831,763)
9,750 (113,386)
(200,000) 200,000 (589,852)
(2,091,647)
(507,834) 443,105 (61,178)
(1,243,171) 1,273,336 101,401
(72,261)
(188,707)
(70,000) 55,900 (95,769)
(3,066,600) 3,069,100 (516,926)
(507,834) 867,687 28,563
(1,514,655) 1,514,655 185,216
(1,590,034) 1,359,049 (367,192)
(197,245) 197,245
(195,000) 195,000 (2,689)
(130,000) 140,000 (86,255)
(4,981)
(102,039) 56,826 (175,741)
167,321 2,812,411
1,085,340
(2,879)
(19,250,576)
(3,913,759)
Developer Impact Fees
301 - Public Safety Impact Fee (269,500) 192,695
302 - Quimby In Lieu Imapct Fee (2,160,293) 329,559
303 - Traffic Impact Fee (511,178) 412,848
304 - Affordable Housing Impact Fee (2,336,178) 458,256 305 - Sewer Impact Fee (231,079)
306 - Stormdrain Impact Fee (12,419)
307 - Parks & Rec Impact Fee (2,206,046) 772,831
308 - TOD Sewer Impact Fee (208,649) 53,222
309 - TOD Streetscape Impact Fee (861,144) -
310 - TOD Traffic Impact Fee (657,350) 181,382
(76,805)
(1,830,734)
(98,330)
(1,877,922)
(231,079)
(12,419)
(1,433,215)
(155,427)
(861,144)
(475,968)
153,560
40,000
15,000
322,246
971,189
(3,899)
(2,610,510)
(76,805)
(1,830,734)
55,230
(1,837,922)
(231,079)
2,581
(1,433,215)
(155,427)
(861,144)
(475,968)
40 Fund Balance Amended Amended Estimated Fund Balance FY26-27 Proposed FY26-27 Proposed Estimated Fund Balance 6/30/2025 Revenue Expenditure 6/30/2026 Revenue Expenditure 6/30/2027 311 - Fire Impact Fee (46,175) 79,820 33,645 - 33,645
312 - Animal Shelter Impact Fee (1,110) - (1,110) (1,110) Total Developer Impact Fee (9,501,121) 2,480,612 (7,020,509) 208,560 (6,811,949) 401 - Sewer Construction 100,229
402 - Sewer Fund (8,832,240) (1,250,000) 702,205
403 -Refuse Administration (460,967) (5,142,880) 5,148,680 404 - Storm Drain Construction (530) - -
Total Enterprise Fund (9,193,508) (6,392,880) 5,850,885 501 - Employee Health and Wellfare (14,593) (1,075,059) 1,075,059 502 - Risk Management 4,729,386 (3,091,604) 3,094,604
503 - Equipment Replacement (114,395) - 114,000
505 - City Capital Projects 70,983 (4,846,591) 3,608,082 Total Internal Service Fund 4,671,381 (9,013,254) 7,891,745 601 - Successor Agency to the Redevelopment Agency 9,140,954 (1,469,174) 1,472,738 602 - Section 115 Trust (1,077,519) 1,000,000
603 - Trust & Agency Fund - -
N Total Agency Fund 8,063,435 (1,469,174) 2,472,738
al
701 - Gas Tax Debt (83,541) (403,300) 403,300
702 - Placentia Public Financing Authority 51,072,926 (4,290,600) 4,290,600 Total Fiduciary Fund 50,989,385 (4,693,900) 4,693,900
DNU-105 - Pooled Cash Fund Admin
DNU-201 - Utility User Tax (0016)
DNU-226 - Traffic Offender Fund
DNU-229 - Comm Based Trans Hs Gt
DNU-235 - Park Development
DNU-255 - Underground Utilities
DNU-280 - Misc Grant Fund
DNU-405 - Affordable Housing In -Lieu
DNU-425 - Orangethorpe Corridor
DNU-505 - CNG Fueling Station
DNU-715 - Community Facilities District
Legacy Funds
(222,682) 222,682
(5,926)
(21,076)
300,399 (2,159,615) 719,688
(404)
(51,099) 50,711
(788) (2,159,615) 993,081
100,229 - 100,229
(9,380,035) (2,500,000) 2,536,755 (9,343,280)
(455,167) (6,062,679) 6,211,567 (306,279)
(530) - (530)
(9,735,503) (8,562,679) 8,748,322 (9,549,861)
(14,593) (2,184,000) 2,184,000 (14,593)
4,732,386 (3,753,000) 3,753,000 4,732,386
(395) - - (395)
(1,167,526) - 78,500 (1,089,026)
3,549,872 (5,937,000) 6,015,500 3,628,372
9,144,519 (1,469,504) 1,469,504
(77,519) -
9,066,999 (1,469,504) 1,469,504
9,144,519
(77,519)
9,066,999
(83,541) (401,049) 401,049 (83,541)
51,072,926 (4,852,019) 4,852,019 51,072,926
50,989,385 (5,253,068) 5,253,068 50,989,385
(5,926)
(21,076)
(1,139,528)
(404)
(388)
(1,167,322)
(5,926)
(21,076)
(1,139,528)
(404)
(388)
(1,167,322)
Grand Total 16,330,048 (98,187,283) 107,570,149 9,382,866 (97,093,308) 96,236,162 8,525,720 41 CITY OF PLACENTIA

CENTENNIAL
Rooted in Heritage, United in Community

GENERAL FUND

REVENUE AND EXPENSES
General Fund Budget
FISCAL YEAR 2026-27
26 PROPOSED BUDGET
General Fund
FISCAL YEAR 2026-27 Revenues vs. Expenditures
Beginning Fund Balance

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

Employee Retention
OPEB
Subtotal Transfers -in

TOTAL OPERATING RESOURCES

EXPENDITURES
Operating Expenditures
Legislative
City Administrator
Administrative Services
Human Resources
,sane
evelopment Services
'blic Safety - Police
re & Life Safety
iblic Works
community Services
General Government
Interfund Transfers (Transfers Out)
Subtotal Operating Expenditures
Operating Change in Fund balance
Non -Operating Revenues/(Expenditures)
One time Revenues
Capital Projects Revenue
Capital Projects
Contribution to 115 Trust
GF Debt Service
Subtotal Non -Operating Revenue/(Expenditures)

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

TOTAL FUND BALANCE
General Fund Balance Reserve Target
Operating Expenses
25% of Budgeted Operating Expenses
General Fund Operating Reserves
General Fund Operating Reserves %
% Funded
2025-26
Adopted
2025-26
Amended
2026-27
Proposed
% Change from
2025-26 Adopted
11,609,800
9,838,958
9,150,409
22,755,799
22,816,610
23,757,098
104.40%
8,449,079
8,649,079
8,659,079
102.49%
8,852,995
8,852,995
9,135,477
103.19%
3,484,117
3,484,117
3,387,834

97.24%
675,300
692,300
811,033
120.10%
450,915
450,915
413,900

91.79%
2,358,860
2,288,860
2,467,964
104.63%
1,122,500
1,122,500
1,066,000

94.97%
48,149,565
48,357,376
49,698,384
103.22%
677,100
1,677,100
444,100

65.59%
2,665,800
2,785,800
2,785,800
104.50%
888,600
928,600
928,600
104.50%
4,231,500
5,391,500
4,158,500

98.27%
52,381,065
53,748,876
53,856,884
102.82%
1,006,073
915,105
944,342

93.86%
689,987
704,722
660,716

95.76%
5,548,750
5,052,698
4,485,166

80.83%
880,400
1,822,918
867,138

98.49%
1,448,000
1,486,476
1,387,710

95.84%
1,627,540
1,708,717
1,506,541

92.57%
14,584,486
16,337,801
16,168,912
110.86%
5,402,550
5,845,437
5,930,106
109.76%
4,610,350
5,019,687
5,624,506
122.00%
3,830,886
3,945,032
3,128,228

81.66%
6,389,943
3,927,640
7,315,537
114.49%
61,000
61,000
61,000
100.00%
46,079,965
46,827,232
48,079,902
104.34%
6,301,100
6,921,644
5,776,983

91.68%
-
775,897
-
955,551
-

0.00%
-
(2,458,844)
-

0.00%
-
-

0.00%
(6,301,100)
(6,301,100)
(5,776,982)

91.68%
(6,301,100)
(7,804,393)
(5,001,085)

79.37%
0 (882,749)
775,897

0.00%
888,600
928,600
1,857,200
209.00%
888,600
45,851
2,633,097
12,498,401 9,884,809 11,783,506
895,672
5,726,721
5,793,270
82,737
895,672
6,626,678
5,080,130
(2,717,671)
929,235
8,483,878
3,536,098
(1,165,704)
12,498,401
9,884,809
11,783,506
46,079,965 46,827,232 48,079,902
11,519,991 11,706,808 12,019,975
11,602,729 8,989,137 10,854,271

25.18% 19.20% 22.58%
101% 77% 90%
27 1
PROPOSED BUDGET FUND 101 - General Fund
FISCAL YEAR 2026-27

ACCOUNT
FY24-25
FY25-26

ADOPTED BUDGET
FY25-26

AMENDED BUDGET
FY26-27
Proposed

REVENUE
4000 - Current Year -Secured (11,117,070) (11,928,617) (11,928,617) (12,426,762) 4001 - Property Tax (VLF) (7,146,563) (7,287,541) (7,348,352) (7,649,109) 4002 - Current Year -Unsecured (372,383) (430,083) (430,083) (447,286) 4003 - Prior Yrs-Secured/Unsecured (85,463) (74,256) (74,256) (77,226) 4004 - Supplemental Roll (286,511) (344,760) (344,760) (358,550) 4005 - Residual Property Tax (605,400) (572,000) (572,000) (594,880) 4006 - Pass Through (135,975) (187,200) (187,200) (194,688) 4007 - Public Utility Tax Apport (168,989) (153,816) (153,816) (159,969) 4008 - Street Light Reorg (1,733,285) (1,716,000) (1,716,000) (1,784,640) 4009 - Homeowners Prop Tax Relief (43,700) (45,614) (45,614) (47,439) 4010 - Prop Tax/Penalty & Interest (21,805) (15,912) (15,912) (16,548) 4011 - Real Property Transfer Tax (289,192) (327,600) (327,600) (327,600) 4100 - General Sales & Use Taxes (7,912,379) (8,049,079) (8,249,079) (8,249,079) 4102 - Prop 172 Sales & Use Tax (375,798) (400,000) (400,000) (410,000) 4200 - Utility User Tax (3,234,789) (3,320,624) (3,320,624) (3,470,624) 4201 - Franchise Taxes (3,163,809) (1,732,370) (1,732,370) (1,767,017) 4202 - Franchise Property Taxes - Refuse (919,275) (919,275) (937,661) 4203 - Franchise Taxes - Cable (393,975) (393,975) (401,855) 4204 - Franchise Taxes - Water (238,486) (238,486) (243,256) 4205 - Short Term Rental Transient Occupancy Tax (247,801) (840,000) (840,000) (856,800) 4206 - Hotel Transient Occupancy Tax (1,552,995) (1,075,000) (1,075,000) (1,125,000) 4207 - Oil Per Barrel B/L Tax (5,408) (5,665) (5,665) (5,665) 4302 - Planning Division Fees (336,409) (313,635) (313,635) (250,000) 4304 - Developmt Impact Fee Admin Chg (50,070) (38,000) (38,000) (39,140) 4305 - Business License Fees (1,116,034) (1,313,250) (1,313,250) (1,352,648) 4306 - Bicycle Licenses (3) - -
4307 - Encroachment Permits (109,237) (101,224) (101,224) (104,261) 4308 - Building Permits (955,982) (839,450) (839,450) (750,000) 4310 - Plumbing Permits (160,776) (117,935) (117,935) (121,473) 4311 - Fire Plan Check/Permit (109,802) (82,400) (82,400) (100,000) 4312 - Electrical Permits (281,325) (223,253) (223,253) (200,000) 4313 - Heat/Ventilation Air Cond (364,084) (232,780) (232,780) (239,763) 4314 - Inspections/Operating Permit (38,755) (145,000) (145,000) (100,000) 4315 - Swimming Pool Permits (44,703) (56,650) (56,650) (35,000) 4316 - Transportation Permit (8,616) (6,300) (6,300) (6,489) 4317 - FOG Permit Business License - (2,000) (2,000) (2,060) 4319 - Parking Permit Fees (13,316) (12,240) (12,240) (12,000) 4320 - Vacant Bldg Registration Fee (120) - -
4322 - Special Fire Services (1,751) - -
4323 - Building Plan Checks (151,878) (100,000) (100,000) (150,000) 4324 - Dedicated Inspector Fee (64,615) (140,000) (140,000) (30,000) 4325 - Reinspection Fee (2,185) - - (15,000)
4326 - Solar Residential - - (60,000)
4327 - Solar Commercial - - (15,000)
4403 - Emergency Response Fee (1,100) (1,100) (1,133)
4404 - Vehicle Impound/Releases (4,375) - (17,000) (68,400) 4405 - DUI Vehicle Release Fee (38,020) (30,000) (30,000) (30,000) 4406 - Veh Code Fines (Moving) (59,008) (50,000) (50,000) (51,500) 4407 - City Ord Fines (Parking) (539,730) (450,000) (450,000) (500,000) 4408 - Administrative Citations (165,947) (144,200) (144,200) (160,000) 4410 - Card Processing Fee (71,000) (71,000) (71,000)
28 FY24-25
Ac
Alin
FY26-27
Proposedjil
PROPOSED BUDGET FUND 101 - General Fund
FISCAL YEAR 2026-27

ACCOUNT
FY25-26

ADOPTED BUDGET
FY25-26

AMENDED BUDGET
4500 - AB 109 Public Safety Realign (34,114) (30,000) (30,000) (30,000) 4510 - Federal Grants (344,552) (32,015) (732,015) (10,000) 4511 - State Grants (50,000) (300,000)
4513 - County Grants - (5,551)
4518 - POST - Intergovernmental Rev (15,523) (15,000) (15,000) (15,000) 4521 - Other Intergovernmental Rev (173,117) (200,000) (200,000) (175,000) 4523 - OCWR WDA Import Revenue (129,046) (123,900) (123,900) (123,900) 4600 - Engineering Fees (189,910) (180,000) (180,000) (100,000) 4601 - Landscape Review Revenue (13,400) (20,600) (20,600) (21,218) 4603 - Special Police Services (109,996) (85,000) (85,000) (37,000) 4604 - Alarm System Monitoring (83,777) (140,000) (140,000) (85,000) 4605 - Recreation Programs (144,926) (110,500) (110,500) (119,075) 4606 - Excursions - (1,200) (1,200) (1,000)
4607 - Special Events (33,390) (105,750) (35,750) (500) 4608 - Festival Revenue (37,149) (40,000) (40,000) (50,000) 4611 - Sanitation Collect Fees (50,233) (35,000) (35,000) (36,050) 4613 - Sale of Map/Publication/Copies (432) (500) (500) (515) 4614 - Business Site Insp Fee (11,351) (9,450) (9,450) (9,734) 4617 - Other Charges for Service (86,543) (152,000) (152,000) (1,000) 4618 - Live Scan Rolling Fee (1,607) (3,675) (3,675) (2,000) 4619 - Placentia Quarterly (5,000) (5,000)
4621 - Fee Based Programs (167,596) - - (40,000)
4700 - Interest Revenue (735,728) (800,000) (800,000) (800,000) 4704 - Interest Revenue (GASB) (310,504) - -
4705 - Lease Revenue (GASB) (750,914) - -
4800 - Athletic Field Light Fees (100,018) (75,000) (75,000) (110,000) 4801 -Facility Rental (342,033) (100,000) (100,000)
4802 - Field Use Fees (71,274) (75,000) (75,000) (104,000) 4803 - Royalty Revenue (145,508) (125,000) (125,000) (150,000) 4804 - Reimbursements/Other Revenue (107,840) (121,185) (121,185) (118,450) 4805 - Lease Revenue (155,958) (200,000) (200,000) (206,000) 4806 - SB 90 Reimbursements - - (32,000)
4807 - Recovery & Restitution (500) (500)
4809 - Cell Tower Lease Revenue (35,361) (305,000) (305,000) (366,150) 4810 - Billboard Revenue - (471,000) (471,000) (675,000) 4811 - Restitution Revenue (90,246) - -
4814 - PD Restitution (658) (2,000) (2,000) (1,000)
4815 - Reimbursement - Strike Team (272,651) - -
4818 - Gym Rentals - - (110,000)
4819 - Facility Reservations - - (60,000)
4900 - Donations & Contributions (14,620) (7,000) (7,000) (92,272) 4901 - NSF Check Fees (81) - -
4913 - Interest Revenue (GASB) 4,726 - -
4916 - Unclaimed Checks (25,394) - -
4918 - Receivable Forgiveness (695,975) - -
TOTAL REVENUE (48,592,753) (48,149,565) (49,312,927) (49,698,384)

TRANSFER IN
7102 - Transfer In - Measure U (4,299,784) (4,443,000) (4,643,000) (5,571,600) 7204 - Transfer in - CDBG (39,100) (39,100) (39,100)
7205 - Transfer in - County Annexiation - - (775,897)
7220 - Transfer in - Supplemental Law Enforcement (194,663) (428,000) (428,000) (195,000) 29 PROPOSED BUDGET FUND 101 - General Fund
FISCAL YEAR 2026-27
ACCOUNT FY24-25 FY25-26 FY25-26
Actuals ADOPTED BUDGET AMENDED BUDGET
FY26-27
Proposed
7229 - Transfer in: Asset Seizure Treasury - (1,000,000) 7402 - Transfer in - Sewer Maintiance (185,000) (185,000) (185,000) 7601 - Transfer in - Sucessor Agency (50,000) (25,000) (25,000) (25,000) 7702 - Transfer In - Placentia Public Financing Auth (1,425,053) - - - TOTAL TRANSFERS IN (5,969,500) (5,120,100) (6,320,100) (6,791,597) TOTAL OPERATING REVENUE (54,562,253) (53,269,665) (55,633,027) (56,489,981)

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 21,642,427 20,568,100 22,350,867 22,042,697 5001 - Salaries/Part-Time 1,438,758 1,428,100 1,428,100 1,426,033 5002 - Salaries/Temporary Employees 2,806 - -
5003 - Overtime 2,512,015 1,577,900 2,037,900 1,539,800 5004 - Leave Accrual Payout 14,168 46,000 -
5005 - Alternative H&W Payout 213,477 102,000 101,789 119,094 5006 - Signing Bonus Payout 500,000 - 66,000
5007 - Salary Savings (685,900) (1,377,400) (680,163)
5008 - Other Salaries & Wages 40,321 31,212 39,611 35,712 5010 - Leave Buyback 21,534 214,200 214,200 284,184
5011 - Contra - Salaries (759,524) (745,752) (745,752) (737,788) 5101 - Life Ins Allocation 42,177 30,336 29,018 29,612
5103 - Optical Ins Allocation 34,318 37,038 36,967 276
5105 - STD Ins Allocation - 23,300 46,900
5107 - Medicare 373,134 296,461 355,769 327,885
5109 - Employers' PARS/ARS 411,569 56,500 274,249 48,800 5110 - Employer Retirement Contribution 2,271,522 2,693,900 2,606,828 2,936,300 5111 - 457(b)Defined Contribution Plan 80,689 - -
5112 - Tuition Reimbursement 34,193 20,000 20,000
5113 - Employee Insurance Claims 616 - -
5115 - Emp Bnft/Insurance Premiums 4,435 12 12 25
5116 - Health Insurance Premiums 2,649,802 2,811,824 3,076,670 2,677,552 5117 - Dental Insurance Premiums 179,113 195,290 187,331 195,500 5118 - Life Insurance Premiums 50,663 - -
5119 - Optical Insurance Premiums - - 36,000
5121 - Workers' Comp Premiums - 498,096
5122 - LTD Ins Premium 76,853 78,900 111,960 75,800
5124 - STD Ins Premium 172,746 48,900 48,691
5125 - Other Employee Benefits 4,985 5,900 15,970 24,400 TOTAL SALARY AND BENEFITS 31,512,795 29,310,921 31,334,175 30,494,619

OPERATING EXPENSES
6000 - Repair Maint/Equipment 236,892 166,857 176,857 155,755 6001 - R & M/Sewer & Storm Drain - - 160,400
6002 - Repair & Maint/Facilities 365,851 418,000 326,182 269,150 6003 - Repair & Maintenance/Streets 59,348 25,000 75,000 55,000 6004 - Vehicle Repair & Maintenance 236,984 262,500 262,500 232,250 6005 - Repair/Maint Off Furn & Eqp (2) - -
6006 - Repair/Maint - Parks & Fields 471,099 463,000 481,000 477,000 6007 - Repair/Maint - Park LIghts 27,990 25,000 25,000 3,500 6008 - R&M - Tires 30,000
6011 - Landscaping 62,920 96,920 203,572 15,000
6012 - Tree Maintenance 156,425 170,000 170,000 170,000 30 PROPOSED BUDGET FUND 101 - General Fund
FISCAL YEAR 2026-27

ACCOUNT
FY24-25
Ac
FY25-26

ADOPTED BUDGET
FY25-26

AMENDED BUDGET
FY26-27
Proposed
6013 - Vehicle Detailing 7,375 7,000 7,000 7,000
6015 - Emergency Repairs 5,000 5,000 5,000
6100 - Advertising/Promotional 23,943 26,000 26,000 30,000 6101 - Ammunition - 20,000 30,000
6102 - Recruitement Exp 11,434 8,000 8,000 7,000
6103 - Paint Supplies 24,839 35,000 28,000 35,000
6104 - Janitorial Supplies 33,964 33,500 33,500 38,000
6105 - K9 Expenses 14,588 15,000 39,000 20,000
6106 - Jail Supplies 23,796 30,000 25,721 30,000
6107 - Facility Rental 680 1,600 1,600 1,600
6108 - Equipment & Tool Rental 10,920 17,500 47,200 46,700 6109 - Office Equipment Rental 51,953 131,000 130,279 150,000 6110 - Traffic Control Devices 13,059 25,000 25,000 25,000 6111 - Street Signs 24,706 20,000 20,000 20,000
6112 - Office Supplies 42,723 39,400 41,400 41,950
6113 - Books & Periodicals 7,103 45,200 7,099 10,000
6114 - Postage 43,496 47,100 47,100 39,100
6115 - Small Tools/Equipment 14,497 11,500 11,500 18,500 6116 - Small Furniture & Fixture 1,410 1,900 6,800 13,200 6117 - Uniforms 134,822 98,600 108,600 106,800
6118 - Personal Protection Equipment 29,519 24,750 24,750 59,250 6119 - Emergency Medical Supplies 10,541 10,000 9,500 14,100 6120 - Computer Peripheral/Accessory 6,182 8,000 8,000 13,510 6122 - Other Supplies 146,053 - 14,500 22,500
6125 - Shooting Range Supplies - - 5,000
6126 - Program Supplies 23,370 - - 83,300
6200 - Misc Bank Charges 95,728 43,500 43,500 38,500
6201 - Bank Over/Short 209 - -
6202 - Market Value Adjustment (177,602) - -
6204 - Vehicle Lease 10,558 202,200 202,200 260,000
6205 - Principal/Bonds/COP's/Leases 1,329,662 1,446,600 1,446,600 1,212,481 6206 - Interest/Bonds/COP's/Leases 183,489 563,900 563,900 112,482 6210 - Lease Revenue Bond Exp 4,483,922 4,290,600 4,290,600 4,452,019 6213 - Lease Principal (GASB) 295,308 - -
6214 - Lease Interest (GASB) 14,488 - -
6216 - Subscription Interest (GASB) 205 - -
6300 - Dept. Contract Services 2,307,756 2,191,883 2,219,629 1,825,053 6301 - Alarm Monitoring 17,195 16,500 16,500 38,010
6302 - Animal Control Services 415,737 468,522 468,522 408,730 6304 - Entertainment Services 17,454 52,000 52,550 43,000 6305 - Excursions 5,713 7,600 7,600 14,500
6307 - Hazardous Materials Disposal 4,500 4,500 4,500
6308 - Instructional Services 27,052 26,000 34,800 28,000 6309 - Landscape Review Expense 13,340 14,000 14,000 14,000 6310 - Medical Services 15,950 10,000 10,000 17,000
6311 - Officiating 2,720 4,500 4,500 5,000
6312 - Printing & Binding 60,239 79,300 65,800 56,600
6314 - Video Monitoring 120,015 120,000 120,000 120,000 6315 - Community Programs 83,301 141,900 153,450 47,500 6316 - Special Investigations 117,109 50,000 68,214 70,000 6317 - Pre -Employment Services - - 62,000
6318 - Employment -Related Services 4,500
31 FY26-27
Proposediii
PROPOSED BUDGET FUND 101 - General Fund
FISCAL YEAR 2026-27

ACCOUNT
FY24-25
Ac
FY25-26

ADOPTED BUDGET
FY25-26

AMENDED BUDGET
6400 - Professional Services 1,039,046 1,010,300 1,151,752 900,300 6401 - Management Consulting Servics 76,690 95,000 95,000 78,000 6402 - Legal Services 671,187 500,000 425,000 540,000
6403 - Litigation 145,469 200,000 200,000 100,000
6404 - Accounting & Auditing Service 87,827 93,700 93,700 96,500 6405 - Engineering Services 20,000 20,000
6406 - Special Studies 22,382 65,000 65,000 10,000
6407 - Towing Services 125 - -
6409 - Building Inspection Services 500 100,000
6410 - Photo Services & Supplies 8,500 -
6500 - Range Training 25,309 25,500 5,500 1,000
6501 - Travel 29,516 19,500 16,500 39,000
6502 - Mileage Reimbursement 1,941 200 2,200 4,700
6503 - Meetings & Conferences 44,288 67,300 66,000 45,900 6504 - Staff Training 115,533 244,500 243,500 259,035
6505 - Dues & Memberships 77,052 84,310 79,890 78,340
6506 - Licenses & Permits 127,552 126,680 126,680 128,860 6600 - Software & Subscriptions 332,387 199,747 222,175 1,448,890 6602 - Software Maintenance 1,087,273 1,211,632 1,176,632 6,000 6700 - Vehicle Maintenance Allocatn 224 - -
6800 - Property Taxes 1,953 2,500 2,500 2,500
6900 - Admin Service Fee 107,627 75,000 75,000 76,000
6901 - City Admin Services 3,342,459 4,772,900 3,390,963 5,937,000 6902 - City Events 50,121 16,400 29,086 29,800
6903 - Common Area Supplies 61,499 34,136 34,136 18,700 6905 - Credit Card Disputes 209 - -
6906 - Water 700,870 550,000 550,000 500,000
6907 - Electricity 970,083 863,000 863,000 800,000
6908 - Telephone/Internet 356,796 240,000 405,000 355,000 6909 - Gasoline & Diesel Fuel 330,932 275,000 275,000 300,000 6912 - Natural Gas 16,862 15,000 15,000 15,000
6913 - Resident Vehicle Rebate Prog 31,500 - -
6915 - Third Party Administration 21,913 16,500 16,500 101,500 6916 - Toll Roads Expense 6,641 6,700 6,700 6,800
6918 - Pass -Through Waived Permit Fee 931 - -
6930 - Employee Leadership & Wellness 225 - - 3,000
6932 - Election Costs - - 75,000
6999 - Emergency/One Time Expenses 25,753 - - 70,000
TOTAL OPERATING EXPENSES 21,668,704 22,940,837 21,854,938 23,301,265

TRANSFER OUT
8219 - Transfer Out - Street Lighting District 69,855 61,000 61,000 61,000 TOTAL TRANSFERS OUT 69,855 61,000 61,000 61,000
TOTAL OPERATING EXPENSES 53,251,354 52,312,758 53,250,113 53,856,884

CAPITAL AND EQUIPMENT
9100 - Building & Facilities 5,652,305 - 2,191,679
9200 - Furniture & Fixtures 4,745 5,750 5,750
9300 - Machinery & Equipment 310,543 - (294,722)
9301 - Vehicles 110,847 - 170,000
9303 - Office Equipment 1,413 500 500
32 FY24-25
Actin
PROPOSED BUDGET FUND 101 - General Fund
FISCAL YEAR 2026-27

ACCOUNT
9304 - Computer Hardware 303
9305 - Sidewalk Replacement
9307 - Improvements Other than Building 55,698
9400 - Infrastructure - Parks 14,799
9500 - Infrastructure - Sewer
9600 - Infrastructure - Streets 193,652
9900 - Infrastructure - Major Studies 204,387
TOTAL CAPITAL AND EQUIPMENT 6,548,690
FY25-26

ADOPTED BUDGET
6,250
FY25-26

AMENDED BUDGET
]
200,000
54,052
54,280
8,731
1,988
19,415
2,411,672

LEGACY ACCOUNTS
DNU-4950 - Interfund Transfer In (1,941,967) - -
DNU-6133 - R & M/Sewers/Storm Drains 47,429 104,000 104,000 DNU-6299 - Other Purchased Services 171,455 84,200 10,900 DNU-6301 - Special Department Expenses 51,250 46,750
DNU-6399 - Other Supplies 50 15,000 5,000
DNU-6906 - Ca1PERS-Fire Term. Principal 223,058 - -
DNU-6916 - CaIPERS-Fire Tenn Interest 2,299 - -
DNU-6999 - Other Expenditure 50,195 81,000 32,134
DNU-7016 Transfer in UUT (222,682) (222,682)
DNU-7047 Transfer in CFD (50,711) (50,711)
TOTAL LEGACY ACCOUNT (1,447,482) 62,057 (74,609)
FY26-27
Proposed
(INC)/DEC TO FUND BALANCE (888,600) (45,851) (2,633,097) 33 YEARS
1926 - 2026
414

CITY OF PLACENTIA

CENTENNIAL
Rooted in Heritage, United in Community

SPECIAL REVENUE FUNDS
General Fund Budget
FISCAL YEAR 2026-27
34 PROPOSED BUDGET FUND 102 - Measure U
FISCAL YEAR 2026-27

ACCOUNT
FY24-25
FY25-26

ADOPTED BUDGET
FY25-26

AMENDED BUDGET
FY26-27
Proposed

REVENUE
4101 - Measure U Sales Taxes (8,716,928) (8,886,000) (9,286,000) (9,286,000) TOTAL REVENUE (8,716,928) (8,886,000) (9,286,000) (9,286,000) TOTAL OPERATING REVENUE (8,716,928) (8,886,000) (9,286,000) (9,286,000)

OPERATING EXPENSES
6400 - Professional Services 165,220 - 92,786
6504 - Staff Training 218
TOTAL OPERATING EXPENSES 165,438 92,786

TRANSFER OUT
8101 - Transfer Out - General Fund 4,299,784 4,443,000 4,643,000 5,571,600 TOTAL TRANSFERS OUT 4,299,784 4,443,000 4,643,000 5,571,600 TOTAL OPERATING EXPENSES 4,465,222 4,443,000 4,735,786 5,571,600

CAPITAL AND EQUIPMENT
9100 - Building & Facilities 136,098 - 604,344 1,411,313 9300 - Machinery & Equipment 106,744 1,100,000 1,076,256 40,000 9301 - Vehicles 462,662 - - 125,000
9302 - Infrastructure- Network/Server 47,859 - - 60,000 9304 - Computer Hardware 95,782 - -
9400 - Infrastructure - Parks 248,558 - 99,408 400,000
9600 - Infrastructure - Streets 2,061,806 3,279,172 4,046,194 1,808,688 9700 - Infrastructure - Storm Drain - - 235,000
9800 - Infrastructure - Traffic 47 58,110 58,110
9900 - Infrastructure - Major Studies 54,808 - 95,289
TOTAL CAPITAL AND EQUIPMENT 3,214,364 4,437,282 5,979,601 4,080,001 (INC)/DEC TO FUND BALANCE (5,718) 1,429,387 365,601
35 1
PROPOSED BUDGET FUND 103 - Centennial Event
FISCAL YEAR 2026-27

ACCOUNT

REVENUE
4607 - Special Events

TOTAL REVENUE
FY24-25
Act
FY25-26

ADOPTED BUDGET
FY25-26

AMENDED BUDGET
FY26-27
Proposed
(10,000) - (70,000) (130,500)
(10,000) - (70,000) (130,500)
TOTAL OPERATING REVENUE (10,000) - (70,000) (130,500)

OPERATING EXPENSES
6108 - Equipment & Tool Rental
6113 - Books & Periodicals
6117 - Uniforms
6122 - Other Supplies
6304 - Entertainment Services
6312 - Printing & Binding
6315 - Community Programs
6400 - Professional Services
6410 - Photo Services & Supplies

TOTAL OPERATING EXPENSES
1,400
1,400
- 79,000
15,000
24,000
7,500 5,500
20,000 25,000
7,500 3,000
24,751 7,500
8,500
8,500 2,000
107,251 130,500
TOTAL OPERATING EXPENSES 1,400 107,251 130,500
(INC)/DEC TO FUND BALANCE 37,251
36 FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 201 - Air Quality Management
FY24-25
Act

REVENUE
4517 - AB2766 Air Quality (69,100)
4521 - Other Intergovernmental Rev (25,000)
4700 - Interest Revenue (9,925)
TOTAL REVENUE (104,025)
TOTAL OPERATING REVENUE (104,025)

OPERATING EXPENSES
6315 - Community Programs

TOTAL OPERATING EXPENSES
34,006
34,006
TOTAL OPERATING EXPENSES 34,006
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

CAPITAL AND EQUIPMENT
9800 - Infrastructure - Traffic - 173,333 38,390
TOTAL CAPITAL AND EQUIPMENT 173,333 38,390
(INC)/DEC TO FUND BALANCE 173,333 38,390
37 FY25-26

AMENDED BUDGET
PROPOSED BUDGET FUND 203 - CalRecycle Grant
FISCAL YEAR 2026-27

ACCOUNT
FY24-25
Act

REVENUE
4700 - Interest Revenue (3,777)
TOTAL REVENUE (3,777)
TOTAL OPERATING REVENUE (3,777)
FY25-26

ADOPTED BUDGET

OPERATING EXPENSES
6400 - Professional Services 32,826 18,774 18,774
TOTAL OPERATING EXPENSES 32,826 18,774 18,774
TOTAL OPERATING EXPENSES 32,826 18,774 18,774

LEGACY ACCOUNTS
DNU-6299 - Other Purchased Services
DNU-6301 - Special Department Expenses
DNU-6499 - Other Program Expenditures

TOTAL LEGACY ACCOUNT
22,668
22,668
75,257 75,257
2,649 2,649
5,000 5,000
82,906 82,906
(INC)/DEC TO FUND BALANCE 101,680 101,680
38 FY26-27
Proposed
54 PROPOSED BUDGET FUND 204 - CDBG
FISCAL YEAR 2026-27

ACCOUNT
FY24-25
Act
FY25-26

ADOPTED BUDGET
FY25-26 FY26-27
AMENDED BUDGET Proposed

REVENUE
4510 - Federal Grants (85,772) (492,285) (492,285) (317,285) TOTAL REVENUE (85,772) (492,285) (492,285) (317,285)

TOTAL OPERATING REVENUE
(85,772) (492,285) (492,285) (317,285)

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 42,957
5001 - Salaries/Part-Time 65,929
5003 - Overtime 198
5005 - Alternative H&W Payout 163 - -
5012 - Interfund Salaries 88,106 88,106 67,106
5101 - Life Ins Allocation 63 - -
5103 - Optical Ins Allocation 37 - -
5107 - Medicare 1,475
5109 - Employers' PARS/ARS 2,069 - -
5110 - Employer Retirement Contribution 3,924
5115 - Emp Bnft/Insurance Premiums 9 - -
5116 - Health Insurance Premiums 3,433
5117 - Dental Insurance Premiums 207
5122 - LTD Ins Premium 171
5124 - STD Ins Premium 105 - -
5125 - Other Employee Benefits (9) - -
TOTAL SALARY AND BENEFITS 120,731 88,106 88,106 67,106

OPERATING EXPENSES
6315 - Community Programs 20,812 229,179 229,179 73,500 TOTAL OPERATING EXPENSES 20,812 229,179 229,179 73,500
TOTAL OPERATING EXPENSES 141,543 317,285 317,285 140,606

CAPITAL AND EQUIPMENT
9600 - Infrastructure - Streets 175,000 175,000 176,679 TOTAL CAPITAL AND EQUIPMENT 175,000 175,000 176,679
(INC)/DEC TO FUND BALANCE
39 FY24-25
ActAIM
FY25-26

AMENDED BUDGET
PROPOSED BUDGET FUND 205 - County Annexation
FISCAL YEAR 2026-27

ACCOUNT

REVENUE
4700 - Interest Revenue (22,134)
TOTAL REVENUE (22,134) - -
FY25-26

ADOPTED BUDGET
TOTAL OPERATING REVENUE (22,134)

OPERATING EXPENSES
6931 - Receivable Write off 695,975
TOTAL OPERATING EXPENSES 695,975

TRANSFER OUT
8101 - Transfer Out - General Fund

TOTAL TRANSFERS OUT

TOTAL OPERATING EXPENSES
FY26-27
Proposed
- 775,897
775,897
695,975 - 775,897
(INC)/DEC TO FUND BALANCE 775,897
56 40

FY24-25
Actuals
FY25-26

AMENDED BUDGET
PROPOSED BUDGET FUND 206 - EIFD
FISCAL YEAR 2026-27

ACCOUNT
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

REVENUE
4000 - Current Year -Secured (233,999) - - (320,000)
4700 - Interest Revenue (3,338) - -
TOTAL REVENUE (237,337) - (320,000)
TOTAL OPERATING REVENUE (237,337) - (320,000)

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular - - 32,000
5101 - Life Ins Allocation - - 100
5105 - STD Ins Allocation - 100
5107 - Medicare - - 100
5110 - Employer Retirement Contribution - 3,400
5116 - Health Insurance Premiums - - 3,800
5117 - Dental Insurance Premiums 100
5119 - Optical Insurance Premiums - - 100
5122 - LTD Ins Premium 200
5125 - Other Employee Benefits - - 100
TOTAL SALARY AND BENEFITS 40,000

OPERATING EXPENSES
6313 - Public Notice (495) - - 5,000
6400 - Professional Services 2,295 - -
6901 - City Admin Services 4,951 - -
TOTAL OPERATING EXPENSES 6,752 5,000
TOTAL OPERATING EXPENSES 6,752 - - 45,000

CAPITAL AND EQUIPMENT
9600 - Infrastructure - Streets 4,850 150,000 10,054,706 9900 - Infrastructure - Major Studies 36,407 - -
TOTAL CAPITAL AND EQUIPMENT 41,257 150,000 10,054,706
(INC)/DEC TO FUND BALANCE 150,000 10,054,706 (275,000)
41 FY24-25
Actn
FY25-26

AMENDED BUDGET
PROPOSED BUDGET FUND 207 - Explorer Grant NOC
FISCAL YEAR 2026-27

ACCOUNT

REVENUE
4700 - Interest Revenue

TOTAL REVENUE
(3,074)
(3,074)
TOTAL OPERATING REVENUE (3,074)
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

OPERATING EXPENSES
6117 - Uniforms 17,938 - (2,700) 5,000
6122 - Other Supplies 2,425
6501 - Travel 2,162 - 600 2,000
6504 - Staff Training 2,100 2,750
6905 - Credit Card Disputes 720 - -
TOTAL OPERATING EXPENSES 23,245 9,750
TOTAL OPERATING EXPENSES 23,245 9,750
(INC)/DEC TO FUND BALANCE 9,750
42 FY24-25
Actuals
FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 208 - General Plan Update Fees
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

REVENUE
4300 - General Plan Update Fee (267,412) - - (200,000)
4511 - State Grants (150,000)
4700 - Interest Revenue (38,295)
TOTAL REVENUE (455,707) - (200,000)
TOTAL OPERATING REVENUE (455,707) (200,000)

OPERATING EXPENSES
6400 - Professional Services 200,000 200,000 200,000
6406 - Special Studies 118,849 -
TOTAL OPERATING EXPENSES 118,849 200,000 200,000 200,000 TOTAL OPERATING EXPENSES 118,849 200,000 200,000 200,000

CAPITAL AND EQUIPMENT
9900 - Infrastructure - Major Studies 49,603 - 602,409
TOTAL CAPITAL AND EQUIPMENT 49,603 - 602,409
(INC)/DEC TO FUND BALANCE 200,000 802,409
43 FY24-25
ActAIM
1 PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT

REVENUE
4209 - Landscape Maint Assessments

TOTAL REVENUE

TOTAL OPERATING REVENUE
FUND 210 - Landscape Maintenance
(459,865)
(459,865)
FY25-26

ADOPTED BUDGET
(457,992)
(457,992)
FY25-26

AMENDED BUDGET
(457,992)
(457,992)
FY26-27
Proposed
(507,834)
(507,834)
(459,865) (457,992) (457,992) (507,834)

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 7,785 3,700 3,700 3,600 5003 - Overtime 1,015 1,100 1,100 1,100
5005 - Alternative H&W Payout 100 100 38
5010 - Leave Buyback 200 200
5101 - Life Ins Allocation 13 100 100 100
5103 - Optical Ins Allocation 23 100 100
5105 - STD Ins Allocation - - 100
5107 - Medicare 128 100 100 100
5109 - Employers' PARS/ARS 53 100 100 100
5110 - Employer Retirement Contribution 587 300 300 300 5111 - 457(b)Defined Contribution Plan 23 - -
5115 - Emp Bnft/Insurance Premiums 3 - -
5116 - Health Insurance Premiums 1,135 700 700 700
5117 - Dental Insurance Premiums 138 100 100 100
5118 - Life Insurance Premiums (1) - -
5119 - Optical Insurance Premiums - - - 100
5122 - LTD Ins Premium 31 100 100 100
5124 - STD Ins Premium 19 100 100
5125 - Other Employee Benefits (3) 100 100
TOTAL SALARY AND BENEFITS 10,950 6,900 6,900 6,438

OPERATING EXPENSES
6011 - Landscaping 68,837 90,025 90,025 97,725
6122 - Other Supplies 93 - -
6906 - Water 362,829 301,518 301,518 301,518
6907 - Electricity 20,727 25,000 25,000 25,000
6908 - Telephone/Internet 6,893 12,424 12,424 12,424
TOTAL OPERATING EXPENSES 459,380 428,967 428,967 436,667 TOTAL OPERATING EXPENSES 470,329 435,867 435,867 443,105

LEGACY ACCOUNTS
DNU-6301 - Special Department Expenses

TOTAL LEGACY ACCOUNT
(INC)/DEC TO FUND BALANCE
44 5,000
5,000
(17,125)
5,000
5,000
(17,125) (64,730)

FY24-25
ActAIM
PROPOSED BUDGET FUND 211 - Measure M
FISCAL YEAR 2026-27

ACCOUNT
FY25-26

ADOPTED BUDGET
FY25-26

AMENDED BUDGET
FY26-27
Proposed

REVENUE
4507 - Measure M - Turnback (1,126,154) (1,168,171) (1,168,171) (1,168,171) 4513 - County Grants (70,932) (70,770) (70,770) (75,000) 4700 - Interest Revenue (18,006) - - -
TOTAL REVENUE (1,215,092) (1,238,941) (1,238,941) (1,243,171) TOTAL OPERATING REVENUE (1,215,092) (1,238,941) (1,238,941) (1,243,171)

OPERATING EXPENSES
6205 - Principal/Bonds/COP's/Leases 460,400 502,314 502,314 6206 - Interest/Bonds/COP's/Leases 25,848
6315 - Community Programs 136,025 70,770 70,770 75,000
TOTAL OPERATING EXPENSES 622,273 573,084 573,084 75,000 TOTAL OPERATING EXPENSES 622,273 573,084 573,084 75,000

CAPITAL AND EQUIPMENT
9600 - Infrastructure - Streets 754,931 654,176 1,102,245 1,198,336 TOTAL CAPITAL AND EQUIPMENT 754,931 654,176 1,102,245 1,198,336 (INC)/DEC TO FUND BALANCE (11,681) 436,388 30,165
45 FY25-26

AMENDED BUDGET
PROPOSED BUDGET FUND 212 - NOC-Public Safety Grant
FISCAL YEAR 2026-27

ACCOUNT
FY24-25
Act

REVENUE
4511 - State Grants (239,000)
4700 - Interest Revenue (4,216)
TOTAL REVENUE (243,216)
TOTAL OPERATING REVENUE (243,216)
FY25-26

ADOPTED BUDGET

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 70,600 70,600
5005 - Alternative H&W Payout 700 700
5101 - Life Ins Allocation 100 100
5103 - Optical Ins Allocation 200 200
5107 - Medicare 600 600
5110 - Employer Retirement Contribution 19,400 19,400
5116 - Health Insurance Premiums 11,900 11,900
5117 - Dental Insurance Premiums 800 800
5122 - LTD Ins Premium 300 300
5124 - STD Ins Premium 200 200
5125 - Other Employee Benefits 100 100
TOTAL SALARY AND BENEFITS 104,900 104,900
TOTAL OPERATING EXPENSES 104,900 104,900
(INC)/DEC TO FUND BALANCE 104,900 104,900
46 FY26-27
Proposed
62 PROPOSED BUDGET FUND 214 - PEG
FISCAL YEAR 2026-27

ACCOUNT
FY24-25
Act
FY25-26

ADOPTED BUDGET
I Al
FY25-26 FY26-27
AMENDED BUDGET Proposed

REVENUE
4602 - PEG Cable Fees (64,120) (75,000) (75,000) (70,000) 4700 - Interest Revenue (2,635)
TOTAL REVENUE (66,755) (75,000) (75,000) (70,000)
TOTAL OPERATING REVENUE (66,755) (75,000) (75,000) (70,000)

OPERATING EXPENSES
6000 - Repair Maint/Equipment 2,408
6112 - Office Supplies 31 - -
6122 - Other Supplies 488
6300 - Dept. Contract Services 28,711 - - 35,000
6410 - Photo Services & Supplies 3,000 5,000
TOTAL OPERATING EXPENSES 31,638 3,000 40,000
TOTAL OPERATING EXPENSES 31,638 3,000 40,000

CAPITAL AND EQUIPMENT
9100 - Building & Facilities

TOTAL CAPITAL AND EQUIPMENT
6,385
6,385
62,615
62,615
(INC)/DEC TO FUND BALANCE (75,000) (9,385) (30,000)
47 FY24-25
Ac
Alin

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 215 - Placentia Navigation Center
FY25-26

ADOPTED BUDGET
FY25-26

AMENDED BUDGET
FY26-27
Proposed

REVENUE
4508 - County Contribution (1,250,000) (625,000) (625,000) (625,000) 4509 - NSPA Cities Operating Contrib (3,195,976) (2,043,085) (2,043,085) (1,896,600) 4515 - SB2 Direct Funds to City (841,047) (500,000) (500,000) (500,000) 4516 - SB2 Direct to City - Admin (44,266) (25,000) (25,000) (45,000) TOTAL REVENUE (5,331,289) (3,193,085) (3,193,085) (3,066,600) TOTAL OPERATING REVENUE (5,331,289) (3,193,085) (3,193,085) (3,066,600)

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 34,927 120,000 120,000 5003 - Overtime 994 - -
5005 - Alternative H&W Payout 800 800
5008 - Other Salaries & Wages 52 - -
5010 - Leave Buyback 2,400 2,400
5011 - Contra - Salaries - - 45,000
5101 - Life Ins Allocation 46 200 200
5103 - Optical Ins Allocation 74 300 300
5107 - Medicare 522 900 900
5110 - Employer Retirement Contribution 7,282 23,300 23,300 5115 - Emp Bnft/Insurance Premiums 7 - -
5116 - Health Insurance Premiums 6,628 20,500 20,500
5117 - Dental Insurance Premiums 328 1,000 1,000
5122 - LTD Ins Premium 135 500 500
5124 - STD Ins Premium 83 300 300
5125 - Other Employee Benefits (7) 100 100
TOTAL SALARY AND BENEFITS 51,072 170,300 170,300 45,000

OPERATING EXPENSES
6002 - Repair & Maint/Facilities - 99,184 100,000
6114 - Postage 19 - -
6122 - Other Supplies - 816
6209 - Lease Expenditure 22,500 31,185 31,185 32,000
6300 - Dept. Contract Services 2,729,938 2,380,000 2,380,000 2,380,000 6301 - Alarm Monitoring 5,000 5,000 5,000
6503 - Meetings & Conferences 799 1,000 1,000 1,000
6800 - Property Taxes - - 2,500
6803 - SB2 Allocations to NSPA - Oper 161,567 500,000 500,000 500,000 6908 - Telephone/Internet 3,600 3,600 3,600
6999 - Emergency/One Time Expenses 8,362 - -
TOTAL OPERATING EXPENSES 2,923,185 2,920,785 3,020,785 3,024,100 TOTAL OPERATING EXPENSES 2,974,257 3,091,085 3,191,085 3,069,100

LEGACY ACCOUNTS
DNU-6999 - Other Expenditure 65,441 100,000
TOTAL LEGACY ACCOUNT 65,441 100,000
(INC)/DEC TO FUND BALANCE (2,000) (2,000) 2,500
48 FY24-25
ActAIM

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 216 - Public Safety CFD 2014-01
FY25-26

ADOPTED BUDGET
FY25-26

AMENDED BUDGET
FY26-27
Proposed

REVENUE
4208 - CFD Assessments (202,949) (210,000) (210,000) (507,834) 4700 - Interest Revenue (11,857)
TOTAL REVENUE (214,806) (210,000) (210,000) (507,834)
TOTAL OPERATING REVENUE (214,806) (210,000) (210,000) (507,834)

OPERATING EXPENSES
6204 - Vehicle Lease - 100,000 100,000
6908 - Telephone/Internet 2,462 - - 44,000
TOTAL OPERATING EXPENSES 2,462 100,000 100,000 44,000
TOTAL OPERATING EXPENSES 2,462 100,000 100,000 44,000

CAPITAL AND EQUIPMENT
9100 - Building & Facilities 42,280 - 98,577 823,687
TOTAL CAPITAL AND EQUIPMENT 42,280 98,577 823,687
(INC)/DEC TO FUND BALANCE (110,000) (11,423) 359,853
49 FY24-25
li AcAMII

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT

REVENUE
4505 - Rd Maint RehabAcct(RMRA)(2031) (1,174,051) (1,414,458) (1,414,458) (1,514,655) 4700 - Interest Revenue (28,809)
TOTAL REVENUE (1,202,860) (1,414,458) (1,414,458) (1,514,655) TOTAL OPERATING REVENUE (1,202,860) (1,414,458) (1,414,458) (1,514,655) FUND 217 - State Gas Tax - RMRA
FY25-26

ADOPTED BUDGET
FY25-26 FY26-27
AMENDED BUDGET Proposed

CAPITAL AND EQUIPMENT
9600 - Infrastructure - Streets 1,554,320 1,414,458 1,632,534 1,514,655 9800 - Infrastructure - Traffic 52,734 - 47,266
TOTAL CAPITAL AND EQUIPMENT 1,607,054 1,414,458 1,679,801 1,514,655 (INC)/DEC TO FUND BALANCE 265,343
50 FY24-25
Act
311.1
1 PROPOSED BUDGET FUND 218 - State Gas Tax
FISCAL YEAR 2026-27

ACCOUNT
FY25-26

ADOPTED BUDGET
FY25-26

AMENDED BUDGET
FY26-27
Proposed

REVENUE
4501 - State Gas Tax (2103) (499,449) (475,274) (475,274) (527,753) 4502 - State Gas Tax (2105) (324,795) (322,462) (322,462) (352,899) 4503 - State Gas Tax (2106) (214,024) (215,556) (215,556) (229,976) 4504 - State Gas Tax (2107) (430,863) (453,736) (453,736) (471,906) 4506 - State Gas Tax (2107.5) (7,500) (7,500) (7,500) (7,500) 4700 - Interest Revenue (14,492)
4804 - Reimbursements/Other Revenue 1,266 - -
TOTAL REVENUE (1,489,858) (1,474,528) (1,474,528) (1,590,034) TOTAL OPERATING REVENUE (1,489,858) (1,474,528) (1,474,528) (1,590,034)

SALARY AND BENEFITS
5012 - Interfund Salaries 759,524 657,000 657,000 657,000 TOTAL SALARY AND BENEFITS 759,524 657,000 657,000 657,000

OPERATING EXPENSES
6011 - Landscaping 109,699 139,000 139,000 139,000
6012 - Tree Maintenance 97,091 162,000 162,000 162,000
TOTAL OPERATING EXPENSES 206,790 301,000 301,000 301,000

TRANSFER OUT
8701 - Transfer Out - Gas Tax Debt Service 404,317 403,300 403,300 401,049 TOTAL TRANSFERS OUT 404,317 403,300 403,300 401,049
TOTAL OPERATING EXPENSES 1,370,630 1,361,300 1,361,300 1,359,049

CAPITAL AND EQUIPMENT
9600 - Infrastructure - Streets 151,548 151,548
TOTAL CAPITAL AND EQUIPMENT 151,548 151,548
(INC)/DEC TO FUND BALANCE 38,320 38,320 (230,985)
51 FY24-25
Ac
Alin

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 219 - Street Lighting District
FY25-26

ADOPTED BUDGET
FY25-26 FY26-27
AMENDED BUDGET Proposed

REVENUE
4012 - Street Light Assessments (131,759) (136,245) (136,245) TOTAL REVENUE (131,759) (136,245) (136,245)

TRANSFER IN
7101 - Transfer in - General Fund (69,855) (61,000) (61,000) TOTAL TRANSFERS IN (69,855) (61,000) (61,000)
TOTAL OPERATING REVENUE (201,614) (197,245) (197,245)

OPERATING EXPENSES
6907 - Electricity 201,614 197,245 197,245
TOTAL OPERATING EXPENSES 201,614 197,245 197,245

TOTAL OPERATING EXPENSES
(INC)/DEC TO FUND BALANCE
(140,934)
(140,934)
(56,311)
(56,311)
(197,245)
197,245
197,245
201,614 197,245 197,245 197,245
52 FY24-25
Actuada
ls

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 220 - Suppl Law Enforcement
FY25-26

ADOPTED BUDGET
I Al
FY25-26 FY26-27
AMENDED BUDGET Proposed

REVENUE
4511 - State Grants (194,663) (191,000) (191,000) (195,000) 4700 - Interest Revenue (10,276)
TOTAL REVENUE (204,940) (191,000) (191,000) (195,000)
TOTAL OPERATING REVENUE (204,940) (191,000) (191,000) (195,000)

TRANSFER OUT
8101 - Transfer Out - General Fund 194,663 428,022 428,022 195,000 TOTAL TRANSFERS OUT 194,663 428,022 428,022 195,000
TOTAL OPERATING EXPENSES 194,663 428,022 428,022 195,000 (INC)/DEC TO FUND BALANCE 237,022 237,022
53 PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 221 - Technology Impact Fees
FY24-25
Act
FY25-26

ADOPTED BUDGET
I Al
FY25-26 FY26-27
AMENDED BUDGET Proposed

REVENUE
4301 -Technology Fee (161,479) (130,000) (130,000) (130,000) 4700 - Interest Revenue (16,425)
TOTAL REVENUE (177,903) (130,000) (130,000) (130,000)
TOTAL OPERATING REVENUE (177,903) (130,000) (130,000) (130,000)

OPERATING EXPENSES
6400 - Professional Services 3,297 131,385
TOTAL OPERATING EXPENSES 3,297 131,385
TOTAL OPERATING EXPENSES 3,297 131,385

CAPITAL AND EQUIPMENT
9300 - Machinery & Equipment 170,535 170,535
9302 - Infrastructure- Network/Server 50,000 50,000 80,000 9304 - Computer Hardware 75,000 75,000 60,000
TOTAL CAPITAL AND EQUIPMENT 295,535 295,535 140,000
(INC)/DEC TO FUND BALANCE 165,535 296,920 10,000
54 FY24-25
ActAIM

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 223 - TOD District CFD 2018-01
FY25-26

ADOPTED BUDGET
I di
FY25-26 FY26-27
AMENDED BUDGET Proposed

REVENUE
4208 - CFD Assessments (95,542) (95,900) (95,900) (102,039) 4700 - Interest Revenue (2,284)
TOTAL REVENUE (97,826) (95,900) (95,900) (102,039)
TOTAL OPERATING REVENUE (97,826) (95,900) (95,900) (102,039)

OPERATING EXPENSES
6001 - R & M/Sewer & Storm Drain 7,500 7,500 17,500
6002 - Repair & Maint/Facilities 15,000 15,000 15,000
6011 - Landscaping 1,603 10,000 10,000 16,626
6122 - Other Supplies 7,991 - -
6906 - Water 1,250 6,500 6,500 6,500
6907 - Electricity 1,311 1,200 1,200 1,200
TOTAL OPERATING EXPENSES 12,155 40,200 40,200 56,826
TOTAL OPERATING EXPENSES 12,155 40,200 40,200 56,826

LEGACY ACCOUNTS
DNU-6133 - R & M/Sewers/Storm Drains 10,000 10,000
TOTAL LEGACY ACCOUNT 10,000 10,000
(INC)/DEC TO FUND BALANCE (45,700) (45,700) (45,213)
55 FY25-26

AMENDED BUDGET
PROPOSED BUDGET FUND 224 - Federal Grants
FISCAL YEAR 2026-27

ACCOUNT

REVENUE
4510 - Federal Grants

TOTAL REVENUE
FY24-25
Act
(1,957)
FY25-26

ADOPTED BUDGET
(1,957) -
TOTAL OPERATING REVENUE (1,957)

CAPITAL AND EQUIPMENT
9600 - Infrastructure - Streets 2,647,047 2,647,047
TOTAL CAPITAL AND EQUIPMENT 2,647,047 2,647,047
FY26-27
Proposed
167,321
167,321
(INC)/DEC TO FUND BALANCE 2,647,047 2,647,047 167,321
56 PROPOSED BUDGET FUND 225 - State Grants
FISCAL YEAR 2026-27

ACCOUNT
FY24-25
Actuals
FY25-26

ADOPTED BUDGET
FY25-26 FY26-27
AMENDED BUDGET Proposed

CAPITAL AND EQUIPMENT
9400 - Infrastructure - Parks - 712,350 712,350
9800 - Infrastructure - Traffic 372,990 372,990
TOTAL CAPITAL AND EQUIPMENT 1,085,340 1,085,340
(INC)/DEC TO FUND BALANCE 1,085,340 1,085,340
57 FY26-27
Proposediii
PROPOSED BUDGET FUND 226 - County Grants
FISCAL YEAR 2026-27

ACCOUNT
FY24-25
Actuals
FY25-26

ADOPTED BUDGET
FY25-26

AMENDED BUDGET

REVENUE
4513 - County Grants - (272,800)
TOTAL REVENUE - (272,800)
TOTAL OPERATING REVENUE - (272,800)

CAPITAL AND EQUIPMENT
9800 - Infrastructure - Traffic - 272,800
TOTAL CAPITAL AND EQUIPMENT 272,800
(250,000)
(250,000)
(250,000)
(INC)/DEC TO FUND BALANCE (250,000)
74 58

FY25-26

AMENDED BUDGET
PROPOSED BUDGET FUND 228 - Asset Seizure DOJ
FISCAL YEAR 2026-27

ACCOUNT

REVENUE
4522 - Asset Seizure Funds
4700 - Interest Revenue
4804 - Reimbursements/Other Revenue

TOTAL REVENUE
FY24-25
Act
FY25-26

ADOPTED BUDGET
(51,733) - -
(10,571) - -
(11,441) - -
(73,745)
TOTAL OPERATING REVENUE (73,745)

OPERATING EXPENSES
6000 - Repair Maint/Equipment 7,931 20,000 20,000
6117 - Uniforms 1,307 20,000 20,000
6122 - Other Supplies 8,099 - 214,364
6501 - Travel 1,190 - 10,000
6504 - Staff Training 22,292 30,000 30,000
6802 - Payments to Other Agencies 3,181 -
TOTAL OPERATING EXPENSES 44,001 70,000 294,364
TOTAL OPERATING EXPENSES 44,001 70,000 294,364

CAPITAL AND EQUIPMENT
9300 - Machinery & Equipment 3,259 10,000 26,254
9301 - Vehicles 3,194 10,000 10,000
TOTAL CAPITAL AND EQUIPMENT 6,452 20,000 36,254

LEGACY ACCOUNTS
DNU-6301 - Special Department Expenses 240,618
TOTAL LEGACY ACCOUNT 240,618
(INC)/DEC TO FUND BALANCE 330,618 330,618
59 FY26-27
Proposed
75 FY24-25
Ac
AMII
FY25-26

AMENDED BUDGET
PROPOSED BUDGET FUND 229 - Asset Seizure Treasury
FISCAL YEAR 2026-27

ACCOUNT

REVENUE
4522 - Asset Seizure Funds (34,910)
4700 - Interest Revenue (29,393)
TOTAL REVENUE (64,303)
TOTAL OPERATING REVENUE (64,303)
FY25-26

ADOPTED BUDGET

OPERATING EXPENSES
6122 - Other Supplies 4,387 (29,235)
6400 - Professional Services - 3,000
6504 - Staff Training 4,870 -
TOTAL OPERATING EXPENSES 9,257 (26,235)

TRANSFER OUT
8101 - Transfer Out - General Fund 1,000,000
TOTAL TRANSFERS OUT 1,000,000
TOTAL OPERATING EXPENSES 9,257 973,765

LEGACY ACCOUNTS
DNU-6301 - Special Department Expenses 26,235 52,470
TOTAL LEGACY ACCOUNT 26,235 52,470
(INC)/DEC TO FUND BALANCE 26,235 1,026,235
60 FY26-27
Proposed
76 FY24-25
Actuals
FY25-26

AMENDED BUDGET
FY26-27
Proposediii

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 230 - Old Town CFD 2024-01
FY25-26

ADOPTED BUDGET

REVENUE
4208 - CFD Assessments (1,059) - - (2,879)
TOTAL REVENUE (1,059) - - (2,879)
TOTAL OPERATING REVENUE (1,059) - (2,879)

OPERATING EXPENSES
6313 - Public Notice 39 - -
TOTAL OPERATING EXPENSES 39
TOTAL OPERATING EXPENSES 39
(INC)/DEC TO FUND BALANCE (2,879)
61 FY24-25
ActAIM
FY25-26

AMENDED BUDGET
PROPOSED BUDGET FUND 301 - Public Safety Impact Fee
FISCAL YEAR 2026-27

ACCOUNT

REVENUE
4303 - Development Impact Fees (157,287)
4700 - Interest Revenue (4,831)
TOTAL REVENUE (162,118)
TOTAL OPERATING REVENUE (162,118)
FY25-26

ADOPTED BUDGET

OPERATING EXPENSES
6002 - Repair & Maint/Facilities 60,390 120,780
6602 - Software Maintenance (1,575) - -
TOTAL OPERATING EXPENSES (1,575) 60,390 120,780
TOTAL OPERATING EXPENSES (1,575) 60,390 120,780

CAPITAL AND EQUIPMENT
9100 - Building & Facilities 12,592 - 64,624
9300 - Machinery & Equipment 1,575 7,291 7,291
TOTAL CAPITAL AND EQUIPMENT 14,167 7,291 71,915
(INC)/DEC TO FUND BALANCE (149,525) 67,681 192,695
62 FY26-27
Proposed
78 FY25-26

AMENDED BUDGET
PROPOSED BUDGET FUND 302 - Quimby In Lieu Impact Fee
FISCAL YEAR 2026-27

ACCOUNT

REVENUE
4303 - Development Impact Fees
4700 - Interest Revenue

TOTAL REVENUE

TOTAL OPERATING REVENUE

CAPITAL AND EQUIPMENT
9400 - Infrastructure - Parks
9800 - Infrastructure - Traffic

TOTAL CAPITAL AND EQUIPMENT
(INC)/DEC TO FUND BALANCE
FY24-25
Actuals
63 FY25-26

ADOPTED BUDGET
FY26-27
Proposed
79 FY24-25
Ac
Alin
FY25-26

AMENDED BUDGET
PROPOSED BUDGET FUND 303 - Traffic Impact Fee
FISCAL YEAR 2026-27

ACCOUNT

REVENUE
4303 - Development Impact Fees (272,009)
4700 - Interest Revenue (9,662)
TOTAL REVENUE (281,671)
TOTAL OPERATING REVENUE (281,671)
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

CAPITAL AND EQUIPMENT
9800 - Infrastructure - Traffic - 154,848 412,848 153,560 9900 - Infrastructure - Major Studies 23,309 - -
TOTAL CAPITAL AND EQUIPMENT 23,309 154,848 412,848 153,560 (INC)/DEC TO FUND BALANCE 154,848 412,848 153,560
64 FY24-25
ActAIM
FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 304 - Affordable Housing Impact Fee
FY25-26

ADOPTED BUDGET

REVENUE
4303 - Development Impact Fees (1,044,433) - -
4700 - Interest Revenue (48,835) - -
TOTAL REVENUE (1,093,268) - -
TOTAL OPERATING REVENUE (1,093,268)
FY26-27
Proposed

OPERATING EXPENSES
6400 - Professional Services 3,835 120,000 120,000 40,000 6401 - Management Consulting Servics 283,256 283,256
TOTAL OPERATING EXPENSES 3,835 403,256 403,256 40,000
TOTAL OPERATING EXPENSES 3,835 403,256 403,256 40,000

CAPITAL AND EQUIPMENT
9100 - Building & Facilities - 55,000
TOTAL CAPITAL AND EQUIPMENT 55,000
(INC)/DEC TO FUND BALANCE 403,256 458,256 40,000
65 FY24-25
AettM
FY25-26

AMENDED BUDGET
PROPOSED BUDGET FUND 305 - Sewer Impact Fee
FISCAL YEAR 2026-27

ACCOUNT

REVENUE
4303 - Development Impact Fees (226,600)
4700 - Interest Revenue (4,479)
TOTAL REVENUE (231,079)

TOTAL OPERATING REVENUE
(INC)/DEC TO FUND BALANCE
FY25-26

ADOPTED BUDGET
(231,079) -
66 FY26-27
Proposed
82 FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 306 - Stormdrain Impact Fee
FY24-25
Ac

REVENUE
4303 - Development Impact Fees (13,690)
4700 - Interest Revenue (703)
TOTAL REVENUE (14,393)
FY25-26

ADOPTED BUDGET
TOTAL OPERATING REVENUE (14,393) - -
FY26-27
Proposed

CAPITAL AND EQUIPMENT
9600 - Infrastructure - Streets 25,000
9700 - Infrastructure - Storm Drain - - 15,000
TOTAL CAPITAL AND EQUIPMENT 25,000 15,000
(INC)/DEC TO FUND BALANCE 15,000
67 FY25-26

AMENDED BUDGET
PROPOSED BUDGET FUND 307 - Parks & Rec Impact Fee
FISCAL YEAR 2026-27

ACCOUNT
FY24-25
Actuals

REVENUE
4303 - Development Impact Fees (480,770)
4700 - Interest Revenue (17,391)
TOTAL REVENUE (498,161)
TOTAL OPERATING REVENUE (498,161)
FY25-26

ADOPTED BUDGET

OPERATING EXPENSES
6002 - Repair & Maint/Facilities - (60,390)
TOTAL OPERATING EXPENSES (60,390)
TOTAL OPERATING EXPENSES (60,390)

CAPITAL AND EQUIPMENT
9100 - Building & Facilities
9300 - Machinery & Equipment
9400 - Infrastructure - Parks

TOTAL CAPITAL AND EQUIPMENT
142,556
142,556
- 252,000
60,000 60,000
550,000 521,221
610,000 833,221
(INC)/DEC TO FUND BALANCE 610,000 772,831
68 FY26-27
Proposed
84 FY24-25
Act

11.11 FY25-26

AMENDED BUDGET
PROPOSED BUDGET FUND 308 - TOD Sewer Impact Fee
FISCAL YEAR 2026-27

ACCOUNT

REVENUE
4303 - Development Impact Fees

TOTAL REVENUE
(1,137)
(1,137)
TOTAL OPERATING REVENUE (1,137)

OPERATING EXPENSES
6100 - Advertising/Promotional

TOTAL OPERATING EXPENSES
303
303
TOTAL OPERATING EXPENSES 303

CAPITAL AND EQUIPMENT
9500 - Infrastructure - Sewer

TOTAL CAPITAL AND EQUIPMENT
72,749
72,749
FY25-26

ADOPTED BUDGET
53,222
53,222
(INC)/DEC TO FUND BALANCE 53,222
69 FY26-27
Proposed
85 FY24-25
Actuals
FY25-26

AMENDED BUDGET
PROPOSED BUDGET FUND 309 - TOD Streetscape Impact Fee
FISCAL YEAR 2026-27

ACCOUNT

REVENUE
4700 - Interest Revenue

TOTAL REVENUE
(28,633)
(28,633)
TOTAL OPERATING REVENUE (28,633)

CAPITAL AND EQUIPMENT
9600 - Infrastructure - Streets
9900 - Infrastructure - Major Studies

TOTAL CAPITAL AND EQUIPMENT
FY25-26

ADOPTED BUDGET
185,300 - -
240 -
185,540 -
(INC)/DEC TO FUND BALANCE -
70 FY26-27
Proposed
86 FY24-25
ActuM
FY25-26

AMENDED BUDGET
PROPOSED BUDGET FUND 310 - TOD Traffic Impact Fee
FISCAL YEAR 2026-27

ACCOUNT

REVENUE
4700 - Interest Revenue

TOTAL REVENUE
(14,492)
(14,492)
TOTAL OPERATING REVENUE (14,492)
FY25-26

ADOPTED BUDGET

CAPITAL AND EQUIPMENT
9800 - Infrastructure - Traffic 36,452 - 181,382
9900 - Infrastructure - Major Studies 240
TOTAL CAPITAL AND EQUIPMENT 36,692 181,382
(INC)/DEC TO FUND BALANCE 181,382
71 FY26-27
Proposed
87 FY24-25
Actuals
FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT

REVENUE
4303 - Development Impact Fees
4700 - Interest Revenue

TOTAL REVENUE
FUND 311 - Fire Impact Fee
FY25-26

ADOPTED BUDGET
(44,911) - -
(1,317) - -
(46,228) - -
TOTAL OPERATING REVENUE (46,228)

OPERATING EXPENSES
6118 - Personal Protection Equipment 54 3,611
6602 - Software Maintenance - 46,500
TOTAL OPERATING EXPENSES 54 50,111
TOTAL OPERATING EXPENSES 54 - 50,111

CAPITAL AND EQUIPMENT
9100 - Building & Facilities 9,909 9,909
9304 - Computer Hardware - - 19,800
TOTAL CAPITAL AND EQUIPMENT 9,909 29,709
(INC)/DEC TO FUND BALANCE 9,909 79,820
72 FY26-27
Proposed
88 FY24-25
ActudEll
FY25-26

AMENDED BUDGET
PROPOSED BUDGET FUND 312 - Animal Shelter Impact Fee
FISCAL YEAR 2026-27

ACCOUNT

REVENUE
4303 - Development Impact Fees

TOTAL REVENUE
TOTAL OPERATING REVENUE (1,110)
(INC)/DEC TO FUND BALANCE
73 FY25-26

ADOPTED BUDGET
FY26-27
Proposed
89 YEARS
1926 - 2026
414

CITY OF PLACENTIA

CENTENNIAL
Rooted in Heritage, United in Community

ENTERPRISE FUNDS
General Fund Budget
FISCAL YEAR 2026-27
90 PROPOSED BUDGET FUND 402 - Sewer Fund
FISCAL YEAR 2026-27

ACCOUNT
FY24-25
Actuals
FY25-26

ADOPTED BUDGET
I All
FY25-26 FY26-27
AMENDED BUDGET Proposed

REVENUE
4615 - Sewer Maintenance Fee (1,688,229) (1,250,000) (1,250,000) (2,500,000) 4700 - Interest Revenue (80,367)
TOTAL REVENUE (1,768,596) (1,250,000) (1,250,000) (2,500,000) TOTAL OPERATING REVENUE (1,768,596) (1,250,000) (1,250,000) (2,500,000)

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 52,676 250,700 250,700 266,850 5001 - Salaries/Part-Time 93 - -
5003 - Overtime 1,846 - -
5005 - Alternative H&W Payout 2,100 2,100
5008 - Other Salaries & Wages 32
5010 - Leave Buyback 6,100 6,100
5101 - Life Ins Allocation 89 500 500 400
5103 - Optical Ins Allocation 107 600 600
5105 - STD Ins Allocation 500
5107 - Medicare 801 900 900 600
5109 - Employers' PARS/ARS 720 200 200 300
5110 - Employer Retirement Contribution 57,537 25,500 25,500 19,700 5111 - 457(b)Defined Contribution Plan 43 - -
5115 - Emp Bnft/Insurance Premiums 14 - -
5116 - Health Insurance Premiums 8,453 35,500 35,500 28,400 5117 - Dental Insurance Premiums 516 2,100 2,100 1,900
5118 - Life Insurance Premiums (2) - -
5119 - Optical Insurance Premiums - - - 500
5122 - LTD Ins Premium 221 1,000 1,000 800
5124 - STD Ins Premium 134 700 700
5125 - Other Employee Benefits 215 200 200 700
TOTAL SALARY AND BENEFITS 123,496 326,100 326,100 320,650

OPERATING EXPENSES
6001 - R & M/Sewer & Storm Drain 205,229 285,500 285,500 285,500 6122 - Other Supplies 2,962 - -
6303 - Billing Services 13,621 14,805 14,805 14,805
6400 - Professional Services 27,800 27,800 27,800
6914 - Sewer User Fees 42,508 43,000 43,000 43,000
TOTAL OPERATING EXPENSES 264,320 371,105 371,105 371,105 TOTAL OPERATING EXPENSES 387,816 697,205 697,205 691,755

CAPITAL AND EQUIPMENT
9306 - Depreciation 635,046 - -
9500 - Infrastructure - Sewer - - 1,840,000
TOTAL CAPITAL AND EQUIPMENT 635,046 1,840,000

LEGACY ACCOUNTS
DNU-6301 - Special Department Expenses 5,000 5,000
TOTAL LEGACY ACCOUNT 5,000 5,000
5,000
5,000
(INC)/DEC TO FUND BALANCE (547,795) (547,795) 36,755
75 FY26-27
Proposedjill

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 403 - Refuse Administration
FY24-25
Ac
FY25-26

ADOPTED BUDGET
FY25-26

AMENDED BUDGET

REVENUE
4609 - City Admin Fee (621,987) (522,400) (522,400) (522,400) 4610 - Property Taxes Refuse Contractor Fee (4,566,833) (4,579,480) (4,579,480) (5,499,279) 4700 - Interest Revenue (23,363) - - -
4804 - Reimbursements/Other Revenue (52,356) (41,000) (41,000) (41,000) 4813 - ISF Employee Optical Costs 11,497 - - -
TOTAL REVENUE (5,253,043) (5,142,880) (5,142,880) (6,062,679) TOTAL OPERATING REVENUE (5,253,043) (5,142,880) (5,142,880) (6,062,679)

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 29,610 224,700 224,700 143,600 5003 - Overtime 53 1,100 1,100 1,100
5005 - Alternative H&W Payout 161 1,800 1,800 2,994
5010 - Leave Buyback 3,200 3,200
5101 - Life Ins Allocation 49 600 600 300
5103 - Optical Ins Allocation 45 600 600
5105 - STD Ins Allocation - - 500
5107 - Medicare 436 1,700 1,700 1,400
5109 - Employers' PARS/ARS 1,165 200 200 100
5110 - Employer Retirement Contribution 36,924 19,300 19,300 11,500 5111 - 457(b)Defined Contribution Plan 168 - -
5115 - Emp Bnft/Insurance Premiums 6 - -
5116 - Health Insurance Premiums 2,884 44,900 44,900 15,600 5117 - Dental Insurance Premiums 249 2,700 2,700 700
5118 - Life Insurance Premiums (6) - -
5119 - Optical Insurance Premiums 4,597 - - 200
5122 - LTD Ins Premium 126 1,400 1,400 600
5124 - STD Ins Premium 75 900 900
5125 - Other Employee Benefits (6) 100 100 100
TOTAL SALARY AND BENEFITS 76,534 303,200 303,200 178,694

OPERATING EXPENSES
6010 - Disposal 4,619,278 4,579,480 4,579,480 5,499,279 6300 - Dept. Contract Services 175,296 182,300 182,300 435,583 6313 - Public Notice 8,700 8,700 4,350
6400 - Professional Services 54,691 75,000 75,000 93,661 TOTAL OPERATING EXPENSES 4,849,265 4,845,480 4,845,480 6,032,873 TOTAL OPERATING EXPENSES 4,925,799 5,148,680 5,148,680 6,211,567 (INC)/DEC TO FUND BALANCE 5,800 5,800 148,888
76 YEARS
1926 - 2026
414

CITY OF PLACENTIA

CENTENNIAL
Rooted in Heritage, United in Community

INTERNAL SERVICE FUNDS
General Fund Budget
FISCAL YEAR 2026-27
77 PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 501 - Employee Health and Wellfare
FY24-25
Act
FY25-26

ADOPTED BUDGET
FY25-26 FY26-27
AMENDED BUDGET Proposed

REVENUE
4609 - City Admin Fee (41) - -
4617 - Other Charges for Service (534,483) (1,183,200) (299,259) 4808 - ISF Health Ins Reimbursement (37,936) - -
4812 - ISF Dental Ins Reimbursement (67,455) (139,000) (139,000) 4813 - ISF Employee Optical Costs 9,036 - -
4914 - Section 115 Disbursement (909,664) (636,800) (636,800) TOTAL REVENUE (1,540,543) (1,959,000) (1,075,059)
TOTAL OPERATING REVENUE (1,540,543) (1,959,000) (1,075,059)

SALARY AND BENEFITS
5106 - Dental Claim 203,798 142,000 142,000
5115 - Emp Bnft/Insurance Premiums 802 - -
5116 - Health Insurance Premiums 837,187 900,000 16,059 5117 - Dental Insurance Premiums 7,365 - -
5118 - Life Insurance Premiums 4,684
5119 - Optical Insurance Premiums 10,274 - -
5123 - Pers Survivor Premiums 22,361 -
5125 - Other Employee Benefits 5,808 - -
5126 - Employer CaIPERS UAL 446,569 917,000 917,000
TOTAL SALARY AND BENEFITS 1,538,847 1,959,000 1,075,059 (2,184,000)
(2,184,000)
(2,184,000)
142,000
1,250,000
1,392,000

OPERATING EXPENSES
6915 - Third Parry Administration 6,119 - -
6933 - Retiree Health Benefit - - 792,000
TOTAL OPERATING EXPENSES 6,119 792,000
TOTAL OPERATING EXPENSES 1,544,966 1,959,000 1,075,059 2,184,000 (INC)/DEC TO FUND BALANCE
78 PROPOSED BUDGET FUND 502 - Risk Management
FISCAL YEAR 2026-27

ACCOUNT
FY24-25
FY25-26

ADOPTED BUDGET
FY25-26

AMENDED BUDGET
]
FY26-27
Proposed

REVENUE
4617 - Other Charges for Service (2,807,976) (3,589,700) (3,091,604) (3,753,000) 4804 - Reimbursements/Other Revenue (486,344) -
4816 - Property Damage Reimbursement (47,895) - -
TOTAL REVENUE (3,342,214) (3,589,700) (3,091,604) (3,753,000) TOTAL OPERATING REVENUE (3,342,214) (3,589,700) (3,091,604) (3,753,000)

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 97,958 - - 87,700
5005 - Alternative H&W Payout 1,250 -
5011 - Contra - Salaries 14,863 - -
5101 - Life Ins Allocation 140 - - 200
5103 - Optical Ins Allocation 104 - -
5105 - STD Ins Allocation - - 200
5107 - Medicare 1,429 - - 1,300
5110 - Employer Retirement Contribution 6,722 - - 7,000 5113 - Employee Insurance Claims 16,427 14,000 14,000
5115 - Emp Bnft/Insurance Premiums 14 - -
5116 - Health Insurance Premiums - - 9,000
5117 - Dental Insurance Premiums 641 - - 1,200
5119 - Optical Insurance Premiums - - 200
5120 - Workers' Compensation Claims 3,739,118 600,000 600,000 5121 - Workers' Comp Premiums 442,943 500,000 1,904
5122 - LTD Ins Premium 362 - - 300
5124 - STD Ins Premium 222 - -
5125 - Other Employee Benefits (14) - - 900
TOTAL SALARY AND BENEFITS 4,322,177 1,114,000 615,904 108,000

OPERATING EXPENSES
6112 - Office Supplies 30 - -
6121 - Ergonomics 227 - 3,000 3,000
6403 - Litigation 150,000 150,000 200,000
6503 - Meetings & Conferences 480 - -
6910 - Liability Claims 358,246 154,700 154,700 71,000
6911 - Liability Insurance Premiums 1,847,257 2,100,000 2,100,000 2,390,000 6915 - Third Party Administration 51,374 71,000 71,000
6934 - Workers Comp Claims - - 481,000
6935 - Workers Comp Premium - - 500,000
TOTAL OPERATING EXPENSES 2,257,614 2,475,700 2,478,700 3,645,000 TOTAL OPERATING EXPENSES 6,579,791 3,589,700 3,094,604 3,753,000 (INC)/DEC TO FUND BALANCE - 3,000
79 FY24-25
Actuals
FY25-26

AMENDED BUDGET
PROPOSED BUDGET FUND 503 - Equipment Replacement
FISCAL YEAR 2026-27

ACCOUNT

REVENUE
4902 - Sale of Surplus Property

TOTAL REVENUE
(42,619)
(42,619)
TOTAL OPERATING REVENUE (42,619)
FY25-26

ADOPTED BUDGET

CAPITAL AND EQUIPMENT
9300 - Machinery & Equipment - 35,000
9301 - Vehicles 19,144 114,000 79,000
9306 - Depreciation 3,829 - -
TOTAL CAPITAL AND EQUIPMENT 22,972 114,000 114,000
(INC)/DEC TO FUND BALANCE 114,000 114,000
80 FY26-27
Proposed
96 PROPOSED BUDGET FUND 505 - City Capital Projects
FISCAL YEAR 2026-27

ACCOUNT
FY24-25
Actuals
FY25-26

ADOPTED BUDGET
FY25-26 FY26-27
AMENDED BUDGET Proposed

REVENUE
4510 - Federal Grants - (2,200,000)
4512 - State Grants - Prop 68 - (1,643,000)
4521 - Other Intergovernmental Rev - (232,929)
4700 - Interest Revenue (4,743) -
4804 - Reimbursements/Other Revenue (158,336) - (770,662) TOTAL REVENUE (163,079) (4,846,591)
TOTAL OPERATING REVENUE (163,079) (4,846,591)

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 523 270,000 270,000 70,800 5005 - Alternative H&W Payout 600 600
5101 - Life Ins Allocation 1 600 600 200
5103 - Optical Ins Allocation 1 800 800
5105 - STD Ins Allocation - - 200
5107 - Medicare 8 3,000 3,000 500
5109 - Employers' PARS/ARS 19 400 400
5110 - Employer Retirement Contribution 38 29,200 29,200 5,700 5115 - Emp Bnft/Insurance Premiums 0 - -
5116 - Health Insurance Premiums 45,100 45,100
5117 - Dental Insurance Premiums 4 3,600 3,600 200
5119 - Optical Insurance Premiums - - 200
5122 - LTD Ins Premium 2 1,400 1,400 300
5124 - STD Ins Premium 1 900 900
5125 - Other Employee Benefits (0) 100 100 400
TOTAL SALARY AND BENEFITS 596 355,700 355,700 78,500
TOTAL OPERATING EXPENSES 596 355,700 355,700 78,500

CAPITAL AND EQUIPMENT
9600 - Infrastructure - Streets 11,117 - 2,617,517
9800 - Infrastructure - Traffic - 634,865
TOTAL CAPITAL AND EQUIPMENT 11,117 3,252,382
(INC)/DEC TO FUND BALANCE 355,700 (1,238,509) 78,500
81 YEARS
1926 - 2026
414

CITY OF PLACENTIA

CENTENNIAL
Rooted in Heritage, United in Community

FIDUCIARY FUNDS
General Fund Budget
FISCAL YEAR 2026-27
98 PROPOSED BUDGET FUND
FISCAL YEAR 2026-27

ACCOUNT
FY24-25
Act
601 - Successor Agency to the Redevelopment Agency
FY25-26

ADOPTED BUDGET
FY25-26 FY26-27
AMENDED BUDGET Proposed

REVENUE
4701 - Fiscal Agent Interest Revenue (16,099) - -
4804 - Reimbursements/Other Revenue (906,781) (1,469,174) (1,469,174) (1,469,504) TOTAL REVENUE (922,880) (1,469,174) (1,469,174) (1,469,504) TOTAL OPERATING REVENUE (922,880) (1,469,174) (1,469,174) (1,469,504)

OPERATING EXPENSES
6203 - Trustee Fees 5,200 2,500 2,500 3,500
6205 - Principal/Bonds/COP's/Leases 750,000 750,000 780,000 6206 - InterestBonds/COP's/Leases 299,814 288,188 288,188 258,788 6209 - Lease Expenditure 22,927 407,051 407,051 402,216 TOTAL OPERATING EXPENSES 327,941 1,447,738 1,447,738 1,444,504

TRANSFER OUT
8101 - Transfer Out - General Fund 50,000 25,000 25,000 25,000 TOTAL TRANSFERS OUT 50,000 25,000 25,000 25,000
TOTAL OPERATING EXPENSES 377,941 1,472,738 1,472,738 1,469,504 (INC)/DEC TO FUND BALANCE 3,564 3,564
83 FY25-26

AMENDED BUDGET
PROPOSED BUDGET FUND 602 - Section 115 Trust
FISCAL YEAR 2026-27

ACCOUNT
FY24-25
Ac

REVENUE
4702 - Sec 115 Interest - Pension (132,930)
4914 - Section 115 Disbursement (132,930)
TOTAL REVENUE (265,860)
TOTAL OPERATING REVENUE (265,860)
FY25-26

ADOPTED BUDGET

OPERATING EXPENSES
6202 - Market Value Adjustment (181,056)
6203 - Trustee Fees 6,893 - -
6804 - Section 115 Trust Disbursement 909,664 1,000,000 1,000,000 TOTAL OPERATING EXPENSES 735,501 1,000,000 1,000,000

TRANSFER OUT
8501 - Transfer Out - Employee Heath and Wellfare 909,664 TOTAL TRANSFERS OUT 909,664
TOTAL OPERATING EXPENSES 1,645,166 1,000,000 1,000,000
(INC)/DEC TO FUND BALANCE
Change in Fund Balance 1,000,000 1,000,000
84 FY26-27
Proposed
100

YEARS
1926 - 2026
414

CITY OF PLACENTIA

CENTENNIAL
Rooted in Heritage, United in Community

DEBT SERVICE
General Fund Budget
FISCAL YEAR 2026-27
101

FY24-25
Actuals
PROPOSED BUDGET FUND 701 - Gas Tax Debt
FISCAL YEAR 2026-27

ACCOUNT
FY25-26

ADOPTED BUDGET
FY25-26 FY26-27
AMENDED BUDGET Proposed

TRANSFER IN
7218 - Transfer in - Gas Tax (404,317) (403,300) (403,300) (401,049) TOTAL TRANSFERS IN (404,317) (403,300) (403,300) (401,049) TOTAL OPERATING REVENUE (404,317) (403,300) (403,300) (401,049)

OPERATING EXPENSES
6205 - Principal/Bonds/COP's/Leases 368,000 373,000 373,000 377,000 6206 - Interest/Bonds/COP's/Leases 36,317 30,300 30,300 24,049 TOTAL OPERATING EXPENSES 404,317 403,300 403,300 401,049

TOTAL OPERATING EXPENSES
(INC)/DEC TO FUND BALANCE
404,317 403,300 403,300 401,049
86 PROPOSED BUDGET FUND 702 - Placentia Public Financing Authority FISCAL YEAR 2026-27

ACCOUNT
FY24-25
Ac
FY25-26

ADOPTED BUDGET
FY25-26 FY26-27
AMENDED BUDGET ProposedAll

REVENUE
4701 - Fiscal Agent Interest Revenue (239,536) - - (400,000) 4805 - Lease Revenue (4,483,922) (4,290,600) (4,290,600) (4,452,019) TOTAL REVENUE (4,723,457) (4,290,600) (4,290,600) (4,852,019) TOTAL OPERATING REVENUE (4,723,457) (4,290,600) (4,290,600) (4,852,019)

OPERATING EXPENSES
6203 - Trustee Fees 5,000 5,000 5,000 5,400
6205 - Principal/Bonds/COP's/Leases 2,330,000 2,405,000 2,405,000 2,630,000 6206 - Interest/Bonds/COP's/Leases 2,355,572 1,878,100 1,878,100 2,214,119 6400 - Professional Services 2,500 2,500 2,500 2,500
TOTAL OPERATING EXPENSES 4,693,072 4,290,600 4,290,600 4,852,019

TRANSFER OUT
8101 - Transfer Out - General Fund 1,425,053 - -
TOTAL TRANSFERS OUT 1,425,053
TOTAL OPERATING EXPENSES 6,118,125 4,290,600 4,290,600 4,852,019

LEGACY ACCOUNTS
DNU-6950 - Interfund Transfers Out 1,941,967
TOTAL LEGACY ACCOUNT 1,941,967
(INC)/DEC TO FUND BALANCE
87 YEARS
1926 - 2026
414

CITY OF PLACENTIA

CENTENNIAL
Rooted in Heritage, United in Community

LEGISLATIVE
General Fund Budget
FISCAL YEAR 2026-27
104

City Council (5)
Legislative Organizational Chart
89 City Treasurer
Legal Services
105

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT Legislative
Mr FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

SALARY AND BENEFITS
5008 - Other Salaries & Wages 33,033 31,212 31,212 25,812 5101 - Life Ins Allocation 28 36 36 12
5103 - Optical Ins Allocation 449 138 138 276
5107 - Medicare 479 461 461 185
5109 - Employers' PARS/ARS (297) - -
5115 - Emp Bnft/Insurance Premiums 76 12 12 25
5116 - Health Insurance Premiums 24,917 22,524 72,524 58,752 5117 - Dental Insurance Premiums 2,792 2,590 2,590 5,900 5122 - LTD Ins Premium 829 - -
5124 - STD Ins Premium 57 - -
5125 - Other Employee Benefits (76) - -
TOTAL SALARY AND BENEFITS 62,287 56,973 106,973 90,962

OPERATING EXPENSES
6100 - Advertising/Promotional 15,715 12,000 12,000 12,000 6112 - Office Supplies 64 100 100 100
6113 - Books & Periodicals - 500 500 500
6117 - Uniforms 1,065 - -
6122 - Other Supplies 589 - -
6200 - Misc Bank Charges 52,385 40,000 40,000 35,000
6316 - Special Investigations 117,109 50,000 50,000 25,000 6400 - Professional Services - - 9,152
6401 - Management Consulting Servics 72,000 70,000 -
6402 - Legal Services 664,056 500,000 425,000 540,000
6403 - Litigation 145,469 200,000 200,000 100,000
6501 - Travel 1,192 - - -
6502 - Mileage Reimbursement - 200 200 200
6503 - Meetings & Conferences 8,777 10,900 10,900 12,500 6505 - Dues & Memberships 59,991 60,400 55,280 53,080
6902 - City Events 1,631 - -
6932 - Election Costs - - - 75,000
TOTAL OPERATING EXPENSES 1,140,042 944,100 803,132 853,380

TOTAL OPERATING EXPENSES
1,202,329 1,001,073
910,105 944,342

LEGACY ACCOUNTS
DNU-6299 - Other Purchased Services 70,337 - -
DNU-6399 - Other Supplies - 5,000 5,000
DNU-6999 - Other Expenditure 100 - -
TOTAL LEGACY ACCOUNT 70,437 5,000 5,000
(INC)/DEC TO FUND BALANCE 1,272,766 1,006,073 915,105 944,342 90 FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 00100 - City Council
Mr FY24-25 lei
Actuals

SALARY AND BENEFITS
5008 - Other Salaries & Wages 20,346
5101 - Life Ins Allocation 23
5103 - Optical Ins Allocation 304
5107 - Medicare 295
5115 - Emp Bnft/Insurance Premiums 63
5116 - Health Insurance Premiums 24,917
5117 - Dental Insurance Premiums 1,980
5122 - LTD Ins Premium 829
5124 - STD Ins Premium 57
5125 - Other Employee Benefits (63)
TOTAL SALARY AND BENEFITS 48,751
FY25-26

ADOPTED BUDGET
18,600 18,600
24 24
276 276
22,524 72,524
1,810 1,810
43,234
93,234
FY26-27
Proposed
13,800
58,752
4,300
76,852

OPERATING EXPENSES
6112 - Office Supplies 64 100 100 100
6113 - Books & Periodicals - 500 500 500
6117 - Uniforms 1,065 - -
6122 - Other Supplies 589 - -
6400 - Professional Services - - 9,152
6401 - Management Consulting Servics 72,000 70,000 -
6501 - Travel 1,192 - -
6502 - Mileage Reimbursement - 100 100 100
6503 - Meetings & Conferences 8,734 10,000 10,000 10,000 6505 - Dues & Memberships 57,807 58,000 52,880 52,880
6902 - City Events 1,631 - -
6932 - Election Costs - - - 75,000
TOTAL OPERATING EXPENSES 143,081 138,700 72,732 138,580 TOTAL OPERATING EXPENSES 191,832 181,934 165,966 215,432

LEGACY ACCOUNTS
DNU-6399 - Other Supplies 5,000
TOTAL LEGACY ACCOUNT 5,000
5,000
5,000
(INC)/DEC TO FUND BALANCE 191,832 186,934 170,966 215,432 91 FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 00200 - City Clerk
Mr FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

OPERATING EXPENSES
6100 - Advertising/Promotional 15,715 12,000 12,000 12,000 6502 - Mileage Reimbursement 100 100 100
6503 - Meetings & Conferences 44 - - 1,600
6505 - Dues & Memberships 2,089 2,200 2,200
TOTAL OPERATING EXPENSES 17,848 14,300 14,300 13,700
TOTAL OPERATING EXPENSES 17,848 14,300 14,300 13,700

LEGACY ACCOUNTS
DNU-6299 - Other Purchased Services 70,337 - -
DNU-6999 - Other Expenditure 100 - -
TOTAL LEGACY ACCOUNT 70,437
(INC)/DEC TO FUND BALANCE 88,284 14,300 14,300 13,700
92 FY25-26

AMENDED BUDGET
FY26-27
Proposed .111

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 00300 - City Treasurer
Mr FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET

SALARY AND BENEFITS
5008 - Other Salaries & Wages 12,687 12,612 12,612 12,012 5101 - Life Ins Allocation 5 12 12 12
5103 - Optical Ins Allocation 145 138 138 276
5107 - Medicare 184 185 185 185
5109 - Employers' PARS/ARS (297) - -
5115 - Emp Bnft/Insurance Premiums 12 12 12 25
5117 - Dental Insurance Premiums 812 780 780 1,600
5125 - Other Employee Benefits (12) - -
TOTAL SALARY AND BENEFITS 13,536 13,739 13,739 14,110

OPERATING EXPENSES
6200 - Misc Bank Charges 52,385 40,000 40,000 35,000
6503 - Meetings & Conferences - 900 900 900
6505 - Dues & Memberships 95 200 200 200
TOTAL OPERATING EXPENSES 52,480 41,100 41,100 36,100
TOTAL OPERATING EXPENSES 66,016 54,839 54,839 a 50,210
(INC)/DEC TO FUND BALANCE 66,016 54,839 54,839 50,210
93 FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 00400 - Legal Services
Mr FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

OPERATING EXPENSES
6316 - Special Investigations 117,109 50,000 50,000 25,000 6402 - Legal Services 664,056 500,000 425,000 540,000
6403 - Litigation 145,469 200,000 200,000 100,000
TOTAL OPERATING EXPENSES 926,634 750,000 675,000 665,000 TOTAL OPERATING EXPENSES 926,634 750,000 675,000 665,000 (INC)/DEC TO FUND BALANCE
926,634 750,000 675,000 665,000
94 YEARS
1926 - 2026
414

CITY OF PLACENTIA

CENTENNIAL
Rooted in Heritage, United in Community

CITY ADMINISTRATOR
General Fund Budget
FISCAL YEAR 2026-27
111

City Administrator
Organizational Chart
City
Administrator
Executive Assistant
to the City
Administator
112
96 FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT City Administrator
Mr FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 907,797 521,000 476,091 368,449 5003 - Overtime 12 - -
5005 - Alternative H&W Payout 28,496 3,900 3,900 3,725
5010 - Leave Buyback - 10,000 10,000 39,242
5011 - Contra - Salaries - (35,888) (35,888) -
5101 - Life Ins Allocation 763 800 840 1,000
5103 - Optical Ins Allocation 721 900 900 -
5105 - STD Ins Allocation - - 700 1,200
5107 - Medicare 13,899 8,000 7,232 7,100
5109 - Employers' PARS/ARS 9,940 11,100 2,631 -
5110 - Employer Retirement Contribution 41,177 47,400 38,601 45,800 5111 - 457(b)Defined Contribution Plan 92 - -
5115 - Emp Bnft/Insurance Premiums 94 - -
5116 - Health Insurance Premiums 68,705 68,800 68,468 71,800 5117 - Dental Insurance Premiums 2,850 3,900 3,617 3,900 5119 - Optical Insurance Premiums - - - 900
5122 - LTD Ins Premium 1,925 2,100 1,798 1,900
5124 - STD Ins Premium 1,116 1,300 1,300 -
5125 - Other Employee Benefits (94) 200 857 1,800
TOTAL SALARY AND BENEFITS 1,077,493 643,512 581,047 546,816

OPERATING EXPENSES
6100 - Advertising/Promotional 3,200 - - 5,000
6112 - Office Supplies 1,369 2,700 2,700 1,600
6114 - Postage 32 500 500
6122 - Other Supplies 1,772 -
6312 - Printing & Binding 125 6,000 6,000
6315 - Community Programs 25,913 25,000 25,000 10,000
6400 - Professional Services 6,000 -
6401 - Management Consulting Servics - - 70,000 78,000
6501 - Travel 4,671 - -
6502 - Mileage Reimbursement 356 - -
6503 - Meetings & Conferences 4,035 10,500 10,500 4,000 6505 - Dues & Memberships 1,560 2,275 2,275 2,300
6902 - City Events 25,786 - -
6905 - Credit Card Disputes 19 - -
6913 - Resident Vehicle Rebate Prog 31,500 - -
6999 - Emergency/One Time Expenses 25,000 - -
TOTAL OPERATING EXPENSES 131,340 40,975 116,975 106,900 TOTAL OPERATING EXPENSES 1,208,833 684,487 698,022 653,716 (INC)/DEC TO FUND BALANCE 1,208,833 684,487 698,022 653,716 97 FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 10100 - City Administrator
Mr FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 656,747 324,400 264,080 312,800 5003 - Overtime 12 - -
5005 - Alternative H&W Payout 25,445 2,400 2,400 2,225
5010 - Leave Buyback 5,200 5,200 26,849
5101 - Life Ins Allocation 358 400 474 600
5103 - Optical Ins Allocation 389 600 600
5105 - STD Ins Allocation - - 400 700
5107 - Medicare 10,232 5,100 3,997 4,000
5109 - Employers' PARS/ARS 9,940 11,100 2,631 -
5110 - Employer Retirement Contribution 22,137 31,700 21,781 29,000 5111 - 457(b)Defined Contribution Plan 92 - -
5115 - Emp Bnft/Insurance Premiums 33 - -
5116 - Health Insurance Premiums 37,195 42,800 39,479 43,300 5117 - Dental Insurance Premiums 1,664 3,000 2,673 3,000 5119 - Optical Insurance Premiums - - - 600
5122 - LTD Ins Premium 906 1,300 1,010 1,100
5124 - STD Ins Premium 492 800 800
5125 - Other Employee Benefits (33) 100 (18)
TOTAL SALARY AND BENEFITS 765,608 428,900 345,506 424,174

OPERATING EXPENSES
6112 - Office Supplies 1,029 1,000 1,000 1,000
6122 - Other Supplies 315 -
6312 - Printing & Binding 11 -
6503 - Meetings & Conferences 1,030 7,500 7,500 4,000
6505 - Dues & Memberships 1,110 2,000 2,000 2,000
6902 - City Events 20 -
TOTAL OPERATING EXPENSES 3,516 10,500 10,500 7,000
TOTAL OPERATING EXPENSES 769,123 439,400 356,006 431,174 (INC)/DEC TO FUND BALANCE 769,123 439,400 356,006 431,174 98 FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 10111 - Economic Development
Mr FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET

SALARY AND BENEFITS
5011 - Contra - Salaries - (35,888) (35,888)
TOTAL SALARY AND BENEFITS (35,888) (35,888)

OPERATING EXPENSES
6112 - Office Supplies
6114 - Postage
6501 - Travel
6502 - Mileage Reimbursement
6503 - Meetings & Conferences
6505 - Dues & Memberships
6905 - Credit Card Disputes

TOTAL OPERATING EXPENSES

TOTAL OPERATING EXPENSES
(INC)/DEC TO FUND BALANCE
1,100 1,100
32 500 500
3,091 - -
356 - -
299 - -
175 - -
19 - -
3,972 1,600 1,600
3,972 (34,288) (34,288)
3,972 (34,288) (34,288)
99 FY26-27
Proposed
115

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT

REVENUE
4607 - Special Events

TOTAL REVENUE
FUND 101 - General Fund
DEPARTMENT 10200 - Marketing & Communication
Mr FY24-25 lei
Actuals
(2,100)
(2,100)
TOTAL OPERATING REVENUE (2,100)
FY25-26

ADOPTED BUDGET
FY25-26

AMENDED BUDGET
-
.

Proposed

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 251,050 196,600 212,011 55,649 5005 - Alternative H&W Payout 3,052 1,500 1,500 1,500
5010 - Leave Buyback - 4,800 4,800 12,393
5101 - Life Ins Allocation 405 400 366 400
5103 - Optical Ins Allocation 332 300 300
5105 - STD Ins Allocation - - 300 500
5107 - Medicare 3,667 2,900 3,235 3,100
5110 - Employer Retirement Contribution 19,039 15,700 16,820 16,800 5115 - Emp Bnft/Insurance Premiums 61 - - -
5116 - Health Insurance Premiums 31,509 26,000 28,989 28,500 5117 - Dental Insurance Premiums 1,186 900 944 900
5119 - Optical Insurance Premiums - - - 300
5122 - LTD Ins Premium 1,019 800 789 800
5124 - STD Ins Premium 624 500 500
5125 - Other Employee Benefits (61) 100 876 1,800
TOTAL SALARY AND BENEFITS 311,885 250,500 271,429 122,642

OPERATING EXPENSES
6100 - Advertising/Promotional 3,200 - - 5,000
6112 - Office Supplies 340 600 600 600
6122 - Other Supplies 1,456 - -
6312 - Printing & Binding 113 - 6,000 6,000
6315 - Community Programs 25,913 25,000 25,000 10,000
6400 - Professional Services 6,000 - -
6401 - Management Consulting Servics - 70,000 78,000
6501 - Travel 1,580 -
6503 - Meetings & Conferences 2,707 3,000 3,000
6505 - Dues & Memberships 275 275 275 300
6902 - City Events 25,767 -
6913 - Resident Vehicle Rebate Prog 31,500 -
6999 - Emergency/One Time Expenses 25,000
TOTAL OPERATING EXPENSES 123,852 28,875 104,875 99,900
TOTAL OPERATING EXPENSES 435,737 279,375 376,304 222,542 (INC)/DEC TO FUND BALANCE 433,637 279,375 376,304 222,542 100

YEARS
1926 - 2026
414

CITY OF PLACENTIA

CENTENNIAL
Rooted in Heritage, United in Community

ADMINISTRATIVE SERVICES
General Fund Budget
FISCAL YEAR 2026-27
101

Public Safety
Communications
Public Safety
Communications
Manager
Public Safety
Communications
Supervisors
Public Safety
Dispatchers
Administrative Services
Organizational Chart
Deputy City
Administrator
Administrative
Assistant
Emergency
Services
Digital Media Analyst
Information
Technology
Records
Risk Management
IT Specialist
IT Technicians
102
Administrative
Specialist
118

W FY24-25 lei
Actuals
FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT Administrative Services
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

REVENUE
4510 - Federal Grants (277,378) -
4607 - Special Events (2,100) -
4804 - Reimbursements/Other Revenue (4,770) (15,000) (15,000) (15,450) TOTAL REVENUE (284,248) (15,000) (15,000) (15,450)
TOTAL OPERATING REVENUE (284,248) (15,000) (15,000) (15,450)

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 2,429,898 2,671,800 2,506,001 2,129,568 5001 - Salaries/Part-Time 84,121 125,000 125,000 125,000 5003 - Overtime 422,682 300,000 300,000 300,000
5004 - Leave Accrual Payout 7,328 - - -
5005 - Alternative H&W Payout 24,025 15,200 14,989 12,000 5008 - Other Salaries & Wages 151 - 311 -
5010 - Leave Buyback - 21,800 21,800 39,341
5011 - Contra - Salaries - - - (35,888)
5101 - Life Ins Allocation 3,663 4,300 3,800 3,800
5103 - Optical Ins Allocation 3,569 4,300 4,229
5105 - STD Ins Allocation - - 2,600 5,600
5107 - Medicare 43,157 39,000 40,556 37,400
5109 - Employers' PARS/ARS 11,347 10,200 12,732 10,600
5110 - Employer Retirement Contribution 189,918 243,900 195,984 213,300 5111 - 457(b)Defined Contribution Plan 10,429 - -
5113 - Employee Insurance Claims 616 -
5115 - Emp Bnft/Insurance Premiums 543 -
5116 - Health Insurance Premiums 297,226 338,000 261,593 283,500 5117 - Dental Insurance Premiums 16,083 21,000 17,331 18,300 5118 - Life Insurance Premiums (71) - - -
5119 - Optical Insurance Premiums - - - 4,100
5122 - LTD Ins Premium 9,253 10,200 8,795 9,100
5124 - STD Ins Premium 5,665 6,300 6,091
5125 - Other Employee Benefits 2,381 800 3,359 3,600
TOTAL SALARY AND BENEFITS 3,561,985 3,811,800 3,525,170 3,159,321

OPERATING EXPENSES
6000 - Repair Maint/Equipment 22,527 -
6102 - Recruitement Exp 401 3,000 3,000 3,000
6112 - Office Supplies 3,557 4,250 6,250 4,250
6114 - Postage 39 150 150 150
6117 - Uniforms 6,340 10,000 3,000 3,000
6119 - Emergency Medical Supplies 1,900 500 -
6120 - Computer Peripheral/Accessory 6,075 8,000 8,000 8,000 6122 - Other Supplies 2,419 - -
6300 - Dept. Contract Services 1,097,371 740,000 830,326 270,326 6312 - Printing & Binding 71 1,100 1,200 1,100
6314 - Video Monitoring 120,015 120,000 120,000 120,000 6315 - Community Programs 901 5,000 5,000 5,000
6400 - Professional Services 181,911 150,000 106,674 177,800 6501 - Travel 4,524 6,000 5,000 4,000
6502 - Mileage Reimbursement 227 - - 200
6503 - Meetings & Conferences 4,205 8,000 6,000 5,000
103

FY25-26

AMENDED B
Aliti

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT Administrative Services
Mr FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY26-27
Proposed
6504 - Staff Training 14,785 20,500 20,000 20,400
6505 - Dues & Memberships 1,240 2,250 3,250 3,620
6602 - Software Maintenance 447,923 650,000 650,000
6902 - City Events 781 1,000 900 1,000
6903 - Common Area Supplies 550 - -
TOTAL OPERATING EXPENSES 1,917,761 1,729,750 1,768,750 626,846 TOTAL OPERATING EXPENSES 5,479,746 5,541,550 5,293,920 3,786,166

CAPITAL AND EQUIPMENT
9300 - Machinery & Equipment 249,589 - (248,422)
9304 - Computer Hardware 269 - -
TOTAL CAPITAL AND EQUIPMENT 249,858 (248,422)

LEGACY ACCOUNTS
DNU-6299 - Other Purchased Services
DNU-6301 - Special Department Expenses

TOTAL LEGACY ACCOUNT
(INC)/DEC TO FUND BALANCE
3,926 2,200 2,200
5,000 5,000
3,926 7,200 7,200
5,449,281 5,533,750 5,037,698 3,770,716
104

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 20000 - Administrative Services Admin
Mr FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 510,755 637,600 570,389 235,100 5001 - Salaries/Part-Time 74 - -
5003 - Overtime 240
5004 - Leave Accrual Payout 7,328 - -
5005 - Alternative H&W Payout 11,936 3,800 3,800 3,250
5010 - Leave Buyback - 13,200 13,200 32,081
5011 - Contra - Salaries - - - (35,888)
5101 - Life Ins Allocation 614 900 712 600
5103 - Optical Ins Allocation 272 600 600
5105 - STD Ins Allocation - - 600 1,200
5107 - Medicare 7,817 9,300 8,576 7,000
5109 - Employers' PARS/ARS 10,179 10,200 12,732 10,600
5110 - Employer Retirement Contribution 39,993 65,700 47,722 47,200 5111 - 457(b)Defined Contribution Plan 10,429 - -
5113 - Employee Insurance Claims 616 - -
5115 - Emp Bnft/Insurance Premiums 68 - -
5116 - Health Insurance Premiums 39,347 62,400 42,619 40,100 5117 - Dental Insurance Premiums 1,057 2,800 1,341 1,300 5119 - Optical Insurance Premiums - - - 300
5122 - LTD Ins Premium 1,925 2,400 1,964 1,900
5124 - STD Ins Premium 1,179 1,500 1,500
5125 - Other Employee Benefits (68) 100 464 900
TOTAL SALARY AND BENEFITS 643,760 810,500 706,218 345,643

OPERATING EXPENSES
6112 - Office Supplies 983 500 2,500 1,000
6501 - Travel - 1,000 - -
6502 - Mileage Reimbursement - - 200
6503 - Meetings & Conferences - 3,000 1,000 1,000
6504 - Staff Training - - - 400
6505 - Dues & Memberships 1,000 450
TOTAL OPERATING EXPENSES 983 4,500 4,500 3,050
TOTAL OPERATING EXPENSES 644,743 815,000 710,718 348,693 (INC)/DEC TO FUND BALANCE 644,743 815,000 710,718 348,693 105

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 20200 - Records
Mr FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 116,913 143,700 129,348 166,400 5003 - Overtime 17
5005 - Alternative H&W Payout 661 300 300 1,500
5101 - Life Ins Allocation 191 400 305 300
5103 - Optical Ins Allocation 155 400 400
5105 - STD Ins Allocation - - 200 400
5107 - Medicare 1,703 2,100 2,466 2,500
5110 - Employer Retirement Contribution 8,665 15,200 13,354 13,300 5115 - Emp Bnft/Insurance Premiums 39 - -
5116 - Health Insurance Premiums 14,672 31,200 8,861 8,700 5117 - Dental Insurance Premiums 525 1,800 1,442 1,800
5119 - Optical Insurance Premiums - - - 400
5122 - LTD Ins Premium 410 700 627 700
5124 - STD Ins Premium 251 400 400
5125 - Other Employee Benefits (39) 100 481 900
TOTAL SALARY AND BENEFITS 144,165 196,300 158,185 196,900

OPERATING EXPENSES
6112 - Office Supplies 832 1,000 1,500 1,000
6120 - Computer Peripheral/Accessory 496 - -
6312 - Printing & Binding - 1,000 1,000 1,000
6400 - Professional Services 72,663 47,000 2,800
6504 - Staff Training 250 500 - -
6505 - Dues & Memberships - - 1,170
TOTAL OPERATING EXPENSES 74,241 2,500 49,500 5,970
TOTAL OPERATING EXPENSES 218,406 198,800 207,685 202,870

LEGACY ACCOUNTS
DNU-6299 - Other Purchased Services

TOTAL LEGACY ACCOUNT
3,926 2,200 2,200
3,926 2,200 2,200
(INC)/DEC TO FUND BALANCE 222,333 201,000 209,885 202,870 106

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 20300 - Disaster Preparedness
Mr FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 123,693 118,100 62,316 5005 - Alternative H&W Payout 411 300 89
5101 - Life Ins Allocation 200 200 61
5103 - Optical Ins Allocation 96 100 29
5107 - Medicare 1,800 1,800 906
5110 - Employer Retirement Contribution 9,305 9,400 2,613 5115 - Emp Bnft/Insurance Premiums 24 - -
5116 - Health Insurance Premiums 8,896 8,700 3,378
5117 - Dental Insurance Premiums 377 600 165
5122 - LTD Ins Premium 498 500 149
5124 - STD Ins Premium 305 300 91
5125 - Other Employee Benefits (24) 100 (7)
TOTAL SALARY AND BENEFITS 145,582 140,100 69,788
FY26-27
Proposed

OPERATING EXPENSES
6112 - Office Supplies - 500 - -
6119 - Emergency Medical Supplies 1,900 500 - -
6120 - Computer Peripheral/Accessory 494 - - -
6122 - Other Supplies 1,319 - - -
6315 - Community Programs 75 - -
6400 - Professional Services - - 75,000
6503 - Meetings & Conferences - 1,000 1,000
6504 - Staff Training 149 -
TOTAL OPERATING EXPENSES 3,937 2,000 1,000 75,000
TOTAL OPERATING EXPENSES 149,518 142,100 70,788 75,000

LEGACY ACCOUNTS
DNU-6301 - Special Department Expenses 5,000 5,000
TOTAL LEGACY ACCOUNT 5,000 5,000
(INC)/DEC TO FUND BALANCE
149,518 147,100
107
75,788 75,000

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 20400 - Public Safety Communications
pr FY24-25
Actuals
FY25-26

ADOPTED BUDGET
FY25-26

AMENDED BUDGET
FY26-27
Proposed

REVENUE
4804 - Reimbursements/Other Revenue (4,770) (15,000) (15,000) (15,450) TOTAL REVENUE (4,770) (15,000) (15,000) (15,450)
TOTAL OPERATING REVENUE (4,770) (15,000) (15,000) (15,450)

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 1,385,392 1,474,800 1,432,509 1,437,668 5001 - Salaries/Part-Time 84,046 125,000 125,000 125,000 5003 - Overtime 422,424 300,000 300,000 300,000
5005 - Alternative H&W Payout 7,500 8,000 8,000 6,000
5008 - Other Salaries & Wages 151 - 311
5010 - Leave Buyback 3,000 3,000
5101 - Life Ins Allocation 2,167 2,300 2,156 2,300
5103 - Optical Ins Allocation 2,521 2,600 2,600 -
5105 - STD Ins Allocation - 1,400 3,200
5107 - Medicare 27,548 21,400 23,967 23,200
5109 - Employers' PARS/ARS 1,168
5110 - Employer Retirement Contribution 109,502 129,900 107,721 127,000 5115 - Emp Bnft/Insurance Premiums 341 - - -
5116 - Health Insurance Premiums 197,362 195,800 160,907 189,600 5117 - Dental Insurance Premiums 11,893 13,300 11,704 12,500 5118 - Life Insurance Premiums (71) - - -
5119 - Optical Insurance Premiums - - - 2,700
5122 - LTD Ins Premium 5,180 5,300 4,733 5,200
5124 - STD Ins Premium 3,171 3,300 3,300 -
5125 - Other Employee Benefits 2,584 400 1,959 900
TOTAL SALARY AND BENEFITS 2,262,878 2,285,100 2,189,267 2,235,268

OPERATING EXPENSES
6000 - Repair Maint/Equipment 22,527 - -
6102 - Recruitement Exp 401 3,000 3,000 3,000
6112 - Office Supplies 1,280 1,500 1,500 1,500
6114 - Postage 39 150 150 150
6117 - Uniforms 5,990 10,000 3,000 3,000
6122 - Other Supplies 10 - - -
6312 - Printing & Binding 71 100 200 100
6315 - Community Programs 827 5,000 5,000 5,000
6501 - Travel 4,174 5,000 5,000 4,000
6502 - Mileage Reimbursement 100 - -
6503 - Meetings & Conferences 1,613 - -
6504 - Staff Training 14,386 20,000 20,000 20,000
6505 - Dues & Memberships 1,110 1,500 1,500 1,500
6602 - Software Maintenance 5,960 - - -
6902 - City Events 781 1,000 900 1,000
6903 - Common Area Supplies 550
TOTAL OPERATING EXPENSES 59,818 47,250 40,250 39,250
TOTAL OPERATING EXPENSES 2,322,696 2,332,350 2,229,517 2,274,518

CAPITAL AND EQUIPMENT
9300 - Machinery & Equipment 1,167
TOTAL CAPITAL AND EQUIPMENT 1,167
(INC)/DEC TO FUND BALANCE
2,319,093 2,317,350 2,214,517 2,259,068
108

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 20500 - Emergency Medical Services
Mr FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

OPERATING EXPENSES
6122 - Other Supplies 1,090 -
6300 - Dept. Contract Services 1,097,371 740,000 740,000 180,000 TOTAL OPERATING EXPENSES 1,098,461 740,000 740,000 180,000 TOTAL OPERATING EXPENSES 1,098,461 740,000 740,000 180,000 (INC)/DEC TO FUND BALANCE
1,098,461 740,000
109
740,000 180,000

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT

REVENUE
4510 - Federal Grants

TOTAL REVENUE

TOTAL OPERATING REVENUE
FUND 101 - General Fund
DEPARTMENT 20600 - Information Technology
Mr FY24-25 111111
Actuals
(277,378)
(277,378)
FY25-26

ADOPTED BUDGET
(277,378) -
FY26-27
Proposed

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 293,145 297,600 311,438 290,400 5005 - Alternative H&W Payout 3,518 2,800 2,800 1,250
5010 - Leave Buyback - 5,600 5,600 7,260
5101 - Life Ins Allocation 491 500 565 600
5103 - Optical Ins Allocation 524 600 600
5105 - STD Ins Allocation - - 400 800
5107 - Medicare 4,289 4,400 4,641 4,700
5110 - Employer Retirement Contribution 22,453 23,700 24,574 25,800 5115 - Emp Bnft/Insurance Premiums 72 - - -
5116 - Health Insurance Premiums 36,948 39,900 45,829 45,100 5117 - Dental Insurance Premiums 2,231 2,500 2,679 2,700 5119 - Optical Insurance Premiums - - - 700
5122 - LTD Ins Premium 1,240 1,300 1,322 1,300
5124 - STD Ins Premium 759 800 800
5125 - Other Employee Benefits (72) 100 463 900
TOTAL SALARY AND BENEFITS 365,600 379,800 401,711 381,510

OPERATING EXPENSES
6112 - Office Supplies 461 750 750 750
6117 - Uniforms 351 -
6120 - Computer Peripheral/Accessory 5,085 8,000 8,000 8,000 6300 - Dept. Contract Services - - 90,326 90,326
6314 - Video Monitoring 120,015 120,000 120,000 120,000 6400 - Professional Services 109,248 150,000 59,674 100,000 6501 - Travel 350 -
6502 - Mileage Reimbursement 127 -
6503 - Meetings & Conferences 2,593 4,000 4,000 4,000
6505 - Dues & Memberships 130 750 750 500
6600 - Software & Subscriptions 145,864 - 650,000
6602 - Software Maintenance 441,963 650,000 650,000
TOTAL OPERATING EXPENSES 826,185 933,500 933,500 973,576 TOTAL OPERATING EXPENSES 1,191,785 1,313,300 1,335,211

CAPITAL AND EQUIPMENT
9304 - Computer Hardware 269
TOTAL CAPITAL AND EQUIPMENT 248,691 - (248,422)
1,355,086
(INC)/DEC TO FUND BALANCE 1,163,097 1,313,300 1,086,789 1,355,086 110

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 20601 - IT City Administrator
W FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

OPERATING EXPENSES
6600 - Software & Subscriptions - - - 7,000
TOTAL OPERATING EXPENSES - - - 7,000
TOTAL OPERATING EXPENSES - - - 7,000
(INC)/DEC TO FUND BALANCE 7,000
111

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT

OPERATING EXPENSES
6600 - Software & Subscriptions

TOTAL OPERATING EXPENSES
FUND 101 - General Fund
DEPARTMENT 20602 - IT Admin Services
W FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY26-27
Proposed
49,000
- 49,000
TOTAL OPERATING EXPENSES - - - 49,000
(INC)/DEC TO FUND BALANCE 49,000
128
112

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 20603 - IT Community Services
W FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

OPERATING EXPENSES
6600 - Software & Subscriptions - - - 5,000
TOTAL OPERATING EXPENSES - - - 5,000
TOTAL OPERATING EXPENSES - - - 5,000
(INC)/DEC TO FUND BALANCE 5,000
113

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 20604 - IT Development Services
W FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

OPERATING EXPENSES
6600 - Software & Subscriptions - - - 28,000
TOTAL OPERATING EXPENSES - - - 28,000
TOTAL OPERATING EXPENSES - - - 28,000
(INC)/DEC TO FUND BALANCE 28,000
114

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 20605 - IT Finance
W FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

OPERATING EXPENSES
6600 - Software & Subscriptions - - - 70,400
TOTAL OPERATING EXPENSES - - - 70,400
TOTAL OPERATING EXPENSES - - - 70,400
(INC)/DEC TO FUND BALANCE 70,400
115

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 20606 - IT Fire and Life Safety
W FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

OPERATING EXPENSES
6600 - Software & Subscriptions - - - 95,000
TOTAL OPERATING EXPENSES - - - 95,000
TOTAL OPERATING EXPENSES - - - 95,000
(INC)/DEC TO FUND BALANCE 95,000
116

FY25-26

AMENDED BUDGET
FY26-27
Proposed .111

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 20607 - IT Police
W FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET

OPERATING EXPENSES
6600 - Software & Subscriptions - - - 499,290
TOTAL OPERATING EXPENSES - - - 499,290
TOTAL OPERATING EXPENSES - - - 499,290
(INC)/DEC TO FUND BALANCE 499,290
117

FY25-26

AMENDED BUDGET
FY26-27
Proposed 11

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 20608 - IT Public Works
W FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET

OPERATING EXPENSES
6600 - Software & Subscriptions - - - 35,200
TOTAL OPERATING EXPENSES - - - 35,200
TOTAL OPERATING EXPENSES - - 35,200
(INC)/DEC TO FUND BALANCE 35,200
118

YEARS
1926 - 2026
414

CITY OF PLACENTIA

CENTENNIAL
Rooted in Heritage, United in Community

HUMAN RESOURCES
General Fund Budget
FISCAL YEAR 2026-27
135

Senior Human
Resources Analyst
Human Resources
Organizational Chart
Director of
Human
Resources
Human Resources
Analyst
120
Human Resources
Technician
136

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 20100 - Human Resources
Mr FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 472,137 518,200 517,474 497,900 5003 - Overtime 4,482 3,000 3,000 3,000
5005 - Alternative H&W Payout 4,268 3,500 3,500 4,000
5010 - Leave Buyback 9,800 9,800 14,538
5101 - Life Ins Allocation 701 900 690 800
5103 - Optical Ins Allocation 921 1,200 1,200
5105 - STD Ins Allocation - - 600 1,200
5107 - Medicare 7,161 7,600 7,785 7,300
5109 - Employers' PARS/ARS 7,314 7,800 8,409 8,500
5110 - Employer Retirement Contribution 41,561 51,400 46,398 45,600 5111 - 457(b)Defined Contribution Plan 13,761 - -
5115 - Emp Bnft/Insurance Premiums 107 - -
5116 - Health Insurance Premiums 68,162 84,900 521,042 53,100 5117 - Dental Insurance Premiums 5,524 6,800 5,246 4,900 5119 - Optical Insurance Premiums - - 900
5121 - Workers' Comp Premiums - 498,096
5122 - LTD Ins Premium 1,915 2,100 2,004 1,900
5124 - STD Ins Premium 1,172 1,300 1,300 -
5125 - Other Employee Benefits 88 200 848 1,800
TOTAL SALARY AND BENEFITS 629,274 698,700 1,627,393 645,438

OPERATING EXPENSES
6100 - Advertising/Promotional 3,350 8,000 8,000 7,000
6102 - Recruitement Exp 10,607 5,000 5,000 4,000
6112 - Office Supplies 638 3,000 3,000 3,000
6113 - Books & Periodicals - 1,000 1,000 1,000
6114 - Postage - 200 200 200
6117 - Uniforms 213 - -
6200 - Misc Bank Charges 39,105 - -
6316 - Special Investigations - - - 25,000
6400 - Professional Services 225,379 120,000 131,825 10,000 6401 - Management Consulting Servics 4,690 25,000 25,000 - 6501 - Travel 412 2,000 2,000 2,000
6503 - Meetings & Conferences 306 4,000 4,000 2,000
6504 - Staff Training 5,387 10,000 10,000 10,000
6505 - Dues & Memberships 1,375 3,500 3,500 2,000
6902 - City Events 3,263 - 2,000 3,000
6915 - Third Party Administration 407 - - 83,000
6930 - Employee Leadership & Wellness - - 3,000
6999 - Emergency/One Time Expenses 753 -
TOTAL OPERATING EXPENSES 295,885 181,700 195,525 221,700 TOTAL OPERATING EXPENSES 925,159 880,400 1,822,918 867,138 (INC)/DEC TO FUND BALANCE 925,159 880,400 1,822,918 867,138 121

YEARS
1926 - 2026
414

CITY OF PLACENTIA

CENTENNIAL
Rooted in Heritage, United in Community

COMMUNITY SERVICES
General Fund Budget
FISCAL YEAR 2026-27
138

Community Services Department
Organizational Chart
Administrative
Assistant
Director of
Community
Services
Community Services
Supervisor
Community Services
Coordinators
123
Community Services
Supervisor
Community Services
Coordinator
Community Services
Supervisor
139

Mr FY24-25 lei
Actuals
FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT Community Services
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

REVENUE
4605 - Recreation Programs (121,263) (110,500) (110,500) (119,075) 4606 - Excursions - (1,200) (1,200) (1,000)
4607 - Special Events (31,290) (105,750) (35,750) (500) 4608 - Festival Revenue (37,149) (40,000) (40,000) (50,000) 4619 - Placentia Quarterly - (5,000) (5,000) -
4621 - Fee Based Programs (167,596) - - (40,000)
4800 - Athletic Field Light Fees (100,018) (75,000) (75,000) (110,000) 4801 - Facility Rental (335,192) (100,000) (100,000) -
4802 - Field Use Fees (66,079) (75,000) (75,000) (104,000) 4818 - Gym Rentals - - - (110,000)
4819 - Facility Reservations - - - (60,000)
4900 - Donations & Contributions (7,351) (7,000) (7,000) (92,272) TOTAL REVENUE (865,937) (519,450) (449,450) (686,847)
TOTAL OPERATING REVENUE (865,937) (519,450) (449,450) (686,847)

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 772,052 908,000 940,284 780,700 5001 - Salaries/Part-Time 985,585 884,800 884,800 877,600 5003 - Overtime 71,111 61,000 61,000 17,000
5005 - Alternative H&W Payout 5,286 4,000 4,000 6,500
5008 - Other Salaries & Wages 755 - 360
5010 - Leave Buyback - 15,800 15,800 15,303
5011 - Contra - Salaries - (52,864) (52,864) (44,900)
5101 - Life Ins Allocation 1,132 1,700 1,400 1,100
5103 - Optical Ins Allocation 1,855 2,600 2,600 -
5105 - STD Ins Allocation - - 1,100 1,700
5107 - Medicare 26,871 13,000 21,334 11,400
5109 - Employers' PARS/ARS 40,625 7,700 27,037 8,900
5110 - Employer Retirement Contribution 76,419 99,100 92,386 71,900 5111 - 457(b)Defined Contribution Plan 6,517 - -
5115 - Emp Bnft/Insurance Premiums 200 -
5116 - Health Insurance Premiums 133,180 183,800 129,856 73,800 5117 - Dental Insurance Premiums 8,716 12,700 9,889 6,700 5118 - Life Insurance Premiums (2) -
5119 - Optical Insurance Premiums - - 1,300
5122 - LTD Ins Premium 2,683 4,000 3,667 2,800
5124 - STD Ins Premium 1,643 2,600 2,600
5125 - Other Employee Benefits 426 500 847 900
TOTAL SALARY AND BENEFITS 2,135,056 2,148,436 2,146,094 1,832,703

OPERATING EXPENSES
6000 - Repair Maint/Equipment 2,817 - -
6002 - Repair & Maint/Facilities 111,506 160,000 142,000 6004 - Vehicle Repair & Maintenance 745 - -
6006 - Repair/Maint - Parks & Fields 471,099 463,000 481,000 457,000 6007 - Repair/Maint - Park Llghts 27,990 25,000 25,000 3,500 6015 - Emergency Repairs - 5,000 5,000 5,000
6104 - Janitorial Supplies 1,144 3,500 3,500 4,500
6108 - Equipment & Tool Rental 191 - 29,700 29,700
6112 - Office Supplies 5,277 2,200 2,200 4,150
124

Mr FY24-25 111111
Actuals
FY25-26

AMENDED BUDGJ

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT Community Services
FY25-26

ADOPTED BUDGET
FY26-27
Proposed
6113 - Books & Periodicals 35,000 -
6114 - Postage 360 10,000 10,000 2,500
6115 - Small Tools/Equipment 127 - -
6116 - Small Furniture & Fixture 488 1,700 6,600 2,000
6117 - Uniforms 21,060 37,000 13,000 15,000
6119 - Emergency Medical Supplies 488 500 500 5,100
6120 - Computer Peripheral/Accessory 54 -
6122 - Other Supplies 54,736 - -
6126 - Program Supplies 23,370 - - 83,300
6200 - Misc Bank Charges 4,869 3,500 3,500 3,500
6204 - Vehicle Lease 2,109 2,200 2,200
6300 - Dept. Contract Services 94,594 120,000 120,000 32,900 6304 - Entertainment Services 17,454 52,000 52,550 43,000 6305 - Excursions 5,713 7,600 7,600 14,500
6308 - Instructional Services 27,052 26,000 34,800 28,000 6311 - Officiating 2,720 4,500 4,500 5,000
6312 - Printing & Binding 45,126 50,200 33,100 21,800
6315 - Community Programs 40,288 133,400 109,950 22,500 6400 - Professional Services 87,934 74,200 85,100 95,100 6410 - Photo Services & Supplies - 8,500 - -
6501 - Travel 421 - - 2,000
6503 - Meetings & Conferences 1,861 7,600 7,100 3,400
6504 - Staff Training 3,538 4,000 3,500 4,975
6505 - Dues & Memberships 1,976 4,500 4,200 5,100
6506 - Licenses & Permits 92 - -
6600 - Software & Subscriptions 6,461 - - 5,000
6902 - City Events 2,595 - -
6905 - Credit Card Disputes 53 - -
6909 - Gasoline & Diesel Fuel 225 - -
6915 - Third Party Administration 6,161 4,500 4,500 6,500 6916 - Toll Roads Expense 213 - -
TOTAL OPERATING EXPENSES 1,072,905 1,245,600 1,191,100 905,025 TOTAL OPERATING EXPENSES 3,207,961 3,394,036 3,337,194 2,737,728

CAPITAL AND EQUIPMENT
9200 - Furniture & Fixtures 1,811 5,750 5,750
9300 - Machinery & Equipment 19,628 - -
9305 - Sidewalk Replacement - - 200,000
TOTAL CAPITAL AND EQUIPMENT 21,439 5,750 205,750

LEGACY ACCOUNTS
DNU-6299 - Other Purchased Services 92,834 69,000 8,700 DNU-6399 - Other Supplies 50 - -
TOTAL LEGACY ACCOUNT 92,884 69,000 8,700
(INC)/DEC TO FUND BALANCE 2,456,347 2,949,336 3,102,194 2,050,881 125

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 30000 - Community Service Administration
FY24-2W
Actuals
1 FY25-26 FY25-26

ADOPTED BUDGET AMENDED BUDGET
FY26-27
Proposed

REVENUE
4621 - Fee Based Programs (167,596) - - (40,000)
4801 - Facility Rental (167,596) - - -
4819 - Facility Reservations - - (60,000)
TOTAL REVENUE (335,192) (100,000)
TOTAL OPERATING REVENUE (335,192) (100,000)

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 278,580 255,000 289,630 292,600 5001 - Salaries/Part-Time 195 56,000
5003 - Overtime 7,208 8,000 8,000 4,000
5005 - Alternative H&W Payout 1,571 1,500 1,500 2,500
5010 - Leave Buyback 13,400 13,400 15,303
5011 - Contra - Salaries (29,400)
5101 - Life Ins Allocation 328 400 393 400
5103 - Optical Ins Allocation 307 400 400 -
5105 - STD Ins Allocation 400 700
5107 - Medicare 4,259 3,700 4,526 4,300
5109 - Employers' PARS/ARS 5,793 7,700 8,775 8,900
5110 - Employer Retirement Contribution 22,021 25,700 28,722 29,500 5111 - 457(b)Defined Contribution Plan 6,517 -
5115 - Emp Bnft/Insurance Premiums 45 -
5116 - Health Insurance Premiums 26,681 31,200 34,152 33,600 5117 - Dental Insurance Premiums 1,680 2,100 2,170 2,200 5119 - Optical Insurance Premiums - - - 400
5122 - LTD Ins Premium 937 1,100 1,165 1,100
5124 - STD Ins Premium 574 700 700 -
5125 - Other Employee Benefits (45) 100 (24) -
TOTAL SALARY AND BENEFITS 356,653 351,000 393,908 422,103

OPERATING EXPENSES
6112 - Office Supplies 3,051 1,500 1,500 2,000
6114 - Postage 350 10,000 10,000 2,500
6116 - Small Furniture & Fixture 326 500 95 500
6117 - Uniforms - 500
6120 - Computer Peripheral/Accessory 54 -
6122 - Other Supplies 43 -
6126 - Program Supplies 399 1,500
6200 - Misc Bank Charges 3,500
6308 - Instructional Services 28,000
6312 - Printing & Binding 29,731 29,500 19,900 3,500
6315 - Community Programs 399 3,600 3,600 -
6400 - Professional Services 863 -
6501 - Travel 2,000
6503 - Meetings & Conferences 5,000 5,000 1,500
6505 - Dues & Memberships 700 2,000 2,000 2,600
6600 - Software & Subscriptions 5,243 -
6915 - Third Party Administration 6,500
TOTAL OPERATING EXPENSES 41,160 52,100 42,095 54,600
TOTAL OPERATING EXPENSES 397,813 403,100 436,003 476,703 (INC)/DEC TO FUND BALANCE 62,621 403,100 436,003 376,703 126

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 30100 - Recreation Services
W FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET

REVENUE
4605 - Recreation Programs (99,519) (110,000) (110,000) 4606 - Excursions - (1,000) (1,000)
4607 - Special Events (500)
4608 - Festival Revenue 119
4619 - Placentia Quarterly (5,000) (5,000)
4800 - Athletic Field Light Fees (100,018) (75,000) (75,000) 4801 - Facility Rental (167,596) (100,000) (100,000)
4802 - Field Use Fees (66,079) (75,000) (75,000)
4900 - Donations & Contributions (5,000) (5,000) (5,000) TOTAL REVENUE (438,592) (371,000) (371,000)
TOTAL OPERATING REVENUE (438,592) (371,000) (371,000)
FY26-27
Proposed

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 224,660 394,200 435,573 488,100 5001 - Salaries/Part-Time 936,992 742,200 742,200 -
5003 - Overtime 29,858 25,500 25,500 13,000
5005 - Alternative H&W Payout 1,232 800 800 4,000
5101 - Life Ins Allocation 368 800 660 700
5103 - Optical Ins Allocation 663 1,200 1,200
5105 - STD Ins Allocation - - 500 1,000
5107 - Medicare 17,392 5,800 13,866 7,100
5109 - Employers' PARS/ARS 33,438 - 18,255 -
5110 - Employer Retirement Contribution 24,668 43,000 39,513 42,400 5115 - Emp Bnft/Insurance Premiums 72 - - -
5116 - Health Insurance Premiums 32,023 76,300 37,362 40,200 5117 - Dental Insurance Premiums 3,716 6,800 4,298 4,500 5119 - Optical Insurance Premiums - - - 900
5122 - LTD Ins Premium 937 1,900 1,561 1,700
5124 - STD Ins Premium 573 1,200 1,200
5125 - Other Employee Benefits (72) 200 451 900
TOTAL SALARY AND BENEFITS 1,306,521 1,299,900 1,322,940 604,500

OPERATING EXPENSES
6000 - Repair Maint/Equipment 85 - -
6002 - Repair & Maint/Facilities 22 - -
6104 - Janitorial Supplies 54 -
6112 - Office Supplies 424 -
6114 - Postage 10 -
6115 - Small Tools/Equipment 127 -
6116 - Small Furniture & Fixture - 200 120 500
6117 - Uniforms 18,994 11,000 11,000 3,000
6119 - Emergency Medical Supplies 488 500 500 500
6122 - Other Supplies 28,479 -
6126 - Program Supplies 22,971 - - 1,000
6200 - Misc Bank Charges 4,869 3,500 3,500
6304 - Entertainment Services 565 - -
6305 - Excursions 5,713 7,600 7,600
6308 - Instructional Services 27,052 26,000 34,800
6311 - Officiating 2,720 4,500 4,500
6312 - Printing & Binding 3,886 1,800 1,800 1,200
127

FY25-26

AMENDED B
Aliti

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 30100 - Recreation Services
FY24-25
Actual
FY25-26

ADOPTED BUDGET
FY26-27
Proposed
6315 - Community Programs 24,943 31,700 31,700
6400 - Professional Services 53,923 20,200 10,200 6,000 6501 - Travel 421 - -
6503 - Meetings & Conferences 1,861 2,100 2,100 1,100
6504 - Staff Training 3,538 3,500 3,500 2,300
6505 - Dues & Memberships 1,110 2,200 2,200 1,200
6506 - Licenses & Permits 92 - -
6600 - Software & Subscriptions 1,089 - -
6902 - City Events 2,005 - -
6905 - Credit Card Disputes 28 -
6915 - Third Party Administration 6,161 4,500 4,500
6916 - Toll Roads Expense 213 -
TOTAL OPERATING EXPENSES 211,842 119,300 118,020 16,800 TOTAL OPERATING EXPENSES 1,518,363 1,419,200 1,440,960 621,300

LEGACY ACCOUNTS
DNU-6299 - Other Purchased Services 26,533 13,700 8,700 TOTAL LEGACY ACCOUNT 26,533 13,700 8,700
(INC)/DEC TO FUND BALANCE 1,106,304 1,061,900 1,078,660 621,300 128

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 30101 - Athletics
W FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY26-27 ... j
Proposed

REVENUE
4605 - Recreation Programs - - - (31,825)
4607 - Special Events - - - (500)
4800 - Athletic Field Light Fees - - - (110,000)
4802 - Field Use Fees - - - (104,000)
4818 - Gym Rentals - - - (110,000)
TOTAL REVENUE - - (356,325)
TOTAL OPERATING REVENUE (356,325)

SALARY AND BENEFITS
5001 - Salaries/Part-Time - - - 151,600
TOTAL SALARY AND BENEFITS 151,600

OPERATING EXPENSES
6104 - Janitorial Supplies - - 4,000
6117 - Uniforms - - - 2,000
6119 - Emergency Medical Supplies - - 1,850
6126 - Program Supplies - - 9,700
6311 - Officiating - - - 5,000
6312 - Printing & Binding - - - 1,600
6400 - Professional Services - - - 3,000
6503 - Meetings & Conferences - - - 800
6505 - Dues & Memberships - - - 1,150
TOTAL OPERATING EXPENSES - - 29,100
TOTAL OPERATING EXPENSES 180,700
(INC)/DEC TO FUND BALANCE (175,625)
129

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 30102 - Aquatics
Mr FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

REVENUE
4605 - Recreation Programs - - - (36,750)
TOTAL REVENUE - - - (36,750)
TOTAL OPERATING REVENUE - - - (36,750)

SALARY AND BENEFITS
5001 - Salaries/Part-Time - - - 31,500
TOTAL SALARY AND BENEFITS 31,500

OPERATING EXPENSES
6117 - Uniforms - - - 5,500
6119 - Emergency Medical Supplies - - - 1,350
6126 - Program Supplies - - - 4,800
6400 - Professional Services - - - 14,300
6504 - Staff Training - - - 2,675
6505 - Dues & Memberships - - - 150
TOTAL OPERATING EXPENSES 28,775
TOTAL OPERATING EXPENSES 60,275
(INC)/DEC TO FUND BALANCE 23,525
130

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT

REVENUE
4605 - Recreation Programs
4900 - Donations & Contributions

TOTAL REVENUE

TOTAL OPERATING REVENUE

SALARY AND BENEFITS
5001 - Salaries/Part-Time

TOTAL SALARY AND BENEFITS

OPERATING EXPENSES
6126 - Program Supplies
6304 - Entertainment Services
6312 - Printing & Binding
6400 - Professional Services

TOTAL OPERATING EXPENSES
FUND 101 - General Fund
DEPARTMENT 30103 - Concerts and Movies in the Park
Mr FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY25-26

AMENDED BUDGET
■
FY26-27
Proposed
(1,000)
(5,000)
- - (6,000)
- (6,000)
19,500
19,500
- - 3,300
- - 19,200
- - 5,500
- - 42,300
70,300
TOTAL OPERATING EXPENSES 89,800
(INC)/DEC TO FUND BALANCE 83,800
131

FY25-26

AMENDED BUDGET
FY26-27
Propose

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 30104 - Camps, Youth and Early Childhood
Programs
FY24-25
Actuals
i
75-26

ADOPTED BUDGET

REVENUE
4605 - Recreation Programs (49,000)
TOTAL REVENUE - - - (49,000)
TOTAL OPERATING REVENUE - - - (49,000)

SALARY AND BENEFITS
5001 - Salaries/Part-Time - - - 489,000
TOTAL SALARY AND BENEFITS - - - 489,000

OPERATING EXPENSES
6117 - Uniforms - - 4,000
6119 - Emergency Medical Supplies - - - 1,400
6126 - Program Supplies - - - 21,000
6305 - Excursions - - - 9,500
TOTAL OPERATING EXPENSES 35,900
TOTAL OPERATING EXPENSES - 524,900
(INC)/DEC TO FUND BALANCE 475,900
132

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 30300 - Park Maintenance
Mr FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 180,349 209,300 165,580 5001 - Salaries/Part-Time 305 - -
5003 - Overtime 32,579 25,000 25,000
5005 - Alternative H&W Payout 2,071 1,500 1,500
5008 - Other Salaries & Wages 755 - 360
5101 - Life Ins Allocation 300 500 347
5103 - Optical Ins Allocation 725 900 900
5105 - STD Ins Allocation - - 200
5107 - Medicare 3,215 3,100 2,542
5109 - Employers' PARS/ARS 33 - 7
5110 - Employer Retirement Contribution 22,272 26,400 20,151 5115 - Emp Bnft/Insurance Premiums 62 - -
5116 - Health Insurance Premiums 58,924 67,600 49,642
5117 - Dental Insurance Premiums 3,026 3,600 3,220
5118 - Life Insurance Premiums (2) - -
5122 - LTD Ins Premium 487 800 741
5124 - STD Ins Premium 298 500 500
5125 - Other Employee Benefits 565 100 320
TOTAL SALARY AND BENEFITS 305,965 339,300 271,010
FY26-27
Proposed

OPERATING EXPENSES
6000 - Repair Maint/Equipment 2,732 - -
6002 - Repair & Maint/Facilities 111,485 160,000 142,000 6004 - Vehicle Repair & Maintenance 745 - -
6006 - Repair/Maint - Parks & Fields 471,099 463,000 481,000 457,000 6007 - Repair/Maint - Park LIghts 27,990 25,000 25,000 3,500 6015 - Emergency Repairs - 5,000 5,000 5,000
6104 - Janitorial Supplies 710 3,500 3,500 500
6112 - Office Supplies 106 - -
6117 - Uniforms 1,351 2,000 2,000
6122 - Other Supplies 968 - -
6300 - Dept. Contract Services 94,594 120,000 120,000 32,900 6400 - Professional Services 7,114 10,000 10,000
6503 - Meetings & Conferences - 500 -
6504 - Staff Training - 500 -
6505 - Dues & Memberships 166 300 -
6905 - Credit Card Disputes 25 - -
6909 - Gasoline & Diesel Fuel 225 - -
TOTAL OPERATING EXPENSES 719,310 789,800 788,500 498,900

TOTAL OPERATING EXPENSES
1,025,275 1,129,100
1,059,510 498,900

CAPITAL AND EQUIPMENT
9200 - Furniture & Fixtures 950 5,750 5,750
9300 - Machinery & Equipment 19,628 - -
9305 - Sidewalk Replacement - - 200,000
TOTAL CAPITAL AND EQUIPMENT 20,578 5,750 205,750
(INC)/DEC TO FUND BALANCE 1,045,853 1,134,850 1,265,260 498,900 133

FY25-26

AMENDED BUDGET
J

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 30501 - Heritage Festival
Mr FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET

REVENUE
4608 - Festival Revenue (37,268) (40,000) (40,000)
TOTAL REVENUE (37,268) (40,000) (40,000)
TOTAL OPERATING REVENUE (37,268) (40,000) (40,000)

OPERATING EXPENSES
6108 - Equipment & Tool Rental - - 15,700
6112 - Office Supplies 78 - -
6122 - Other Supplies 13,015 - -
6126 - Program Supplies - - -
6204 - Vehicle Lease 2,109 2,200 2,200
6304 - Entertainment Services 11,890 12,000 12,000
6312 - Printing & Binding 8,094 7,500 7,500
6315 - Community Programs 4,899 18,000 11,300
6400 - Professional Services 10,268 15,000 15,000
6600 - Software & Subscriptions 129 - -
6902 - City Events 476 -
TOTAL OPERATING EXPENSES 50,959 54,700 63,700

TOTAL OPERATING EXPENSES
50,959 54,700

LEGACY ACCOUNTS
DNU-6299 - Other Purchased Services 32,902 9,000
TOTAL LEGACY ACCOUNT 32,902 9,000
FY26-27
Proposed
(35,000)
(35,000)
(35,000)
15,700
11,300
12,000
7,000
15,000
61,000
63,700 61,000
(INC)/DEC TO FUND BALANCE 46,593 23,700 23,700 26,000
134

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT

REVENUE
4607 - Special Events
4608 - Festival Revenue

TOTAL REVENUE

TOTAL OPERATING REVENUE
FUND 101 - General Fund
DEPARTMENT 30502 - Holiday Festival
W FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
(35,000) (35,000)
(35,000) (35,000)
(35,000) (35,000)
FY26-27
Proposed
(15,000)
(15,000)
(15,000)

OPERATING EXPENSES
6104 - Janitorial Supplies 10 - -
6108 - Equipment & Tool Rental 191 - 14,000 14,000
6122 - Other Supplies 1,476 - -
6304 - Entertainment Services 4,999 5,000 7,500 5,000
6312 - Printing & Binding 3,414 3,000 3,000 3,000
6315 - Community Programs 1,052 2,500 2,500
6400 - Professional Services 15,765 15,000 34,900 14,500 TOTAL OPERATING EXPENSES 26,906 25,500 61,900 36,500
TOTAL OPERATING EXPENSES 26,906 25,500 61,900 36,500

LEGACY ACCOUNTS
DNU-6299 - Other Purchased Services 23,233
TOTAL LEGACY ACCOUNT 23,233
(INC)/DEC TO FUND BALANCE
14,000
14,000
50,138 4,500 26,900 21,500
135

Mr FY24-25 lei
Actuals
FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 30601 - Neighborhood Services
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

REVENUE
4605 - Recreation Programs (21,744) - -
4900 - Donations & Contributions - - - (12,300)
TOTAL REVENUE (21,744) - - (12,300)
TOTAL OPERATING REVENUE (21,744) - (12,300)

SALARY AND BENEFITS
5001 - Salaries/Part-Time - - 60,000
TOTAL SALARY AND BENEFITS 60,000

OPERATING EXPENSES
6112 - Office Supplies - - - 750
6116 - Small Furniture & Fixture - - - 1,000
6122 - Other Supplies 346 - - -
6126 - Program Supplies - - - 4,200
6304 - Entertainment Services - 20,000 26,250 1,000
TOTAL OPERATING EXPENSES 346 20,000 26,250 6,950

TOTAL OPERATING EXPENSES
346 20,000 26,250 66,950
(INC)/DEC TO FUND BALANCE (21,398) 20,000 26,250 54,650 136

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 30602 - Special Needs Adaptive Programing
(SNAP)
Mr FY24-25 -
Actuals
7FY25-26

ADOPTED BUDGET
FY25-26

AMENDED BUDGET
-
.

Proposed

SALARY AND BENEFITS
5001 - Salaries/Part-Time - - - 10,000
TOTAL SALARY AND BENEFITS - - - 10,000

OPERATING EXPENSES
6126 - Program Supplies - - - 9,000
6304 - Entertainment Services - - - 3,300
6305 - Excursions - - - 2,000
TOTAL OPERATING EXPENSES 14,300
TOTAL OPERATING EXPENSES 24,300
(INC)/DEC TO FUND BALANCE 24,300
137

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 30603 - Senior Services
Mr FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
I _ I
FY26-27
Proposed

REVENUE
4605 - Recreation Programs - - - (500)
4606 - Excursions - - - (1,000)
4900 - Donations & Contributions - - - (74,972)
TOTAL REVENUE - - - (76,472)
TOTAL OPERATING REVENUE - - - (76,472)

SALARY AND BENEFITS
5001 - Salaries/Part-Time - - - 60,000
TOTAL SALARY AND BENEFITS 60,000

OPERATING EXPENSES
6112 - Office Supplies - - - 1,400
6126 - Program Supplies - - - 17,500
6304 - Entertainment Services - - - 2,500
6305 - Excursions - - - 3,000
6315 - Community Programs - - - 22,500
TOTAL OPERATING EXPENSES 46,900
TOTAL OPERATING EXPENSES 106,900
(INC)/DEC TO FUND BALANCE 30,428
138

YEARS
1926 - 2026
414

CITY OF PLACENTIA

CENTENNIAL
Rooted in Heritage, United in Community

DEVELOPMENT SERVICES
General Fund Budget
FISCAL YEAR 2026-27
139

Development Services Department
Organizational Chart
Administrative
Assistant
Building Inspection
Manager
Building Inspector
Senior Building
Permit Technician
Building Permit
Technician
Director of
Development
Services
Planning Manager
Associate Planner
GIS Technician
140
Code Enforcement
Code Enforcement
Supervisor
Code Enforcement
Officer
156

Mr FY24-25 lei
Actuals
MI
FY25-26

ADOPTED BUDGET
FY25-26

AMENDED

ENDED BUDGET
I.

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT

REVENUE
4302 - Planning Division Fees
4308 - Building Permits
4310 - Plumbing Permits
4312 - Electrical Permits
4313 - Heat/Ventilation Air Cond
4315 - Swimming Pool Permits
4320 - Vacant Bldg Registration Fee
4323 - Building Plan Checks
4324 - Dedicated Inspector Fee
4325 - Reinspection Fee
4326 - Solar Residential
4327 - Solar Commercial
4408 - Administrative Citations
4601 - Landscape Review Revenue
4611 - Sanitation Collect Fees
4614 - Business Site Insp Fee

TOTAL REVENUE

TOTAL OPERATING REVENUE

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular
5001 - Salaries/Part-Time
5003 - Overtime
5005 - Alternative H&W Payout
5010 - Leave Buyback
5101 - Life Ins Allocation
5103 - Optical Ins Allocation
5105 - STD Ins Allocation
5107 - Medicare
5109 - Employers' PARS/ARS
5110 - Employer Retirement Contribution
5111 - 457(b)Defined Contribution Plan
5115 - Emp Bnft/Insurance Premiums
5116 - Health Insurance Premiums
5117 - Dental Insurance Premiums
5118 - Life Insurance Premiums
5119 - Optical Insurance Premiums
5122 - LTD Ins Premium
5124 - STD Ins Premium
5125 - Other Employee Benefits

TOTAL SALARY AND BENEFITS

OPERATING EXPENSES
6112 - Office Supplies
6113 - Books & Periodicals
6114 - Postage
6115 - Small Tools/Equipment
6116 - Small Furniture & Fixture
6117 - Uniforms
6118 - Personal Protection Equipment
FUND 101 - General Fund
DEPARTMENT Development Services
(317,438)
(955,982)
(157,622)
(281,325)
(364,084)
(44,703)
(20)
(151,878)
(64,615)
(2,185)
(164,117)
(13,400)
(50,233)
(11,440)
(2,579,043)
(2,579,043)
1,060,773
58,117
1,515
8,143
1,582
2,136
16,522
10,849
74,400
11,732
251
109,298
11,097
(261)
4,223
2,586
585
1,373,547
4,962
222
94 1,831
141
(313,635)
(839,450)
(117,935)
(223,253)
(232,780)
(56,650)
(100,000)
(140,000)
(144,200)
(20,600)
(35,000)
(9,450)
(2,232,953)
(2,232,953)
1,181,200
53,000
1,000
6,100
30,600
2,000
2,700
17,300
8,700
104,100
138,800
13,400
4,700
3,000
400
1,567,000
3,250
1,600
100
200
1,500
(313,635)
(839,450)
(117,935)
(223,253)
(232,780)
(56,650)
(100,000)
(140,000)
(144,200)
(20,600)
(35,000)
(9,450)
(2,232,953)
(2,232,953)
1,282,680
53,000
1,000
6,100
30,600
2,127
2,700
1,400
19,907
10,522
97,403
102,323
13,188
5,140
3,000
2,226
1,633,317
3,250
(1,501)
100
200
1,500
FY26-27
Proposed
(250,000)
(750,000)
(121,473)
(200,000)
(239,763)
(35,000)
(150,000)
(30,000)
(15,000)
(60,000)
(15,000)
(160,000)
(21,218)
(36,050)
(9,734)
(2,093,238)
(2,093,238)
1,192,980
53,000
1,000
9,250
20,321
2,100
3,400
18,600
9,000
101,300
123,500
13,100
2,700
5,200
3,600
1,559,051
4,750
1,600
100
200
1,500
4,500

FY25-26

ADOPTED
FY25-26

AMENDED

ENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT Development Services
W FY24-25
Actual
FY26-27
.4 Proposed
6300 - Dept. Contract Services 474,252 240,200 386,348 240,200 6309 - Landscape Review Expense 13,340 14,000 14,000 14,000 6312 - Printing & Binding - 1,500
6400 - Professional Services 14,657 48,000 51,101 15,000 6402 - Legal Services 2,828 - -
6409 - Building Inspection Services 100,000
6501 - Travel 86 - -
6503 - Meetings & Conferences 4,788 10,000 10,000 5,500 6504 - Staff Training 2,158 1,900 1,900 3,700
6505 - Dues & Memberships 1,535 1,890 1,890 1,940
6600 - Software & Subscriptions - - - 28,000
6902 - City Events 433 - - -
TOTAL OPERATING EXPENSES 521,186 422,640 468,788 322,490 TOTAL OPERATING EXPENSES 1,894,734 1,989,640 2,102,104 1,881,541 (INC)/DEC TO FUND BALANCE (684,309) (243,313) (130,848) (211,697) 142

FY26-27
Proposed .111

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 40000 - Development Services Admin
Mr FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY25-26

AMENDED BUDGET
■

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 313,451 277,700 308,086 296,200 5001 - Salaries/Part-Time 9,719 - -
5003 - Overtime 130 - -
5005 - Alternative H&W Payout 2,464 1,500 1,500 2,000
5010 - Leave Buyback 14,800 14,800 15,300
5101 - Life Ins Allocation 376 400 395 400
5103 - Optical Ins Allocation 466 500 500
5105 - STD Ins Allocation - - - 800
5107 - Medicare 4,889 4,100 4,997 4,300
5109 - Employers' PARS/ARS 9,034 8,700 9,769 9,000
5110 - Employer Retirement Contribution 19,203 22,200 20,970 23,600 5111 - 457(b)Defined Contribution Plan 11,732 - -
5115 - Emp Bnft/Insurance Premiums 48 - -
5116 - Health Insurance Premiums 17,792 17,400 17,622 17,400 5117 - Dental Insurance Premiums 2,710 2,700 2,759 2,800 5119 - Optical Insurance Premiums - - - 500
5122 - LTD Ins Premium 1,224 1,200 1,214 1,200
5124 - STD Ins Premium 750 800 800
5125 - Other Employee Benefits (48) 100 (24)
TOTAL SALARY AND BENEFITS 393,940 352,100 383,388 373,500

OPERATING EXPENSES
6503 - Meetings & Conferences - 10,000 10,000 1,500
TOTAL OPERATING EXPENSES 10,000 10,000 1,500
TOTAL OPERATING EXPENSES 393,940 362,100 393,388 375,000 (INC)/DEC TO FUND BALANCE 393,940 362,100 393,388 375,000 143

Mr FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY25-26

AMENDED

ENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 40100 - Planning
FY26-27
Proposed

REVENUE
4302 - Planning Division Fees (317,438) (313,635) (313,635) (250,000) 4601 - Landscape Review Revenue (13,400) (20,600) (20,600) (21,218) TOTAL REVENUE (330,838) (334,235) (334,235) (271,218)
TOTAL OPERATING REVENUE (330,838) (334,235) (334,235) (271,218)

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 385,367 383,900 417,941 328,280 5001 - Salaries/Part-Time 11,447 15,000 15,000 15,000
5003 - Overtime 285 500 500 500
5005 - Alternative H&W Payout 3,625 2,300 2,300 2,750
5010 - Leave Buyback - 15,800 15,800 5,021
5101 - Life Ins Allocation 606 800 703 700
5103 - Optical Ins Allocation 909 1,200 1,200
5105 - STD Ins Allocation - - 500 1,000
5107 - Medicare 5,794 5,600 6,386 6,000
5109 - Employers' PARS/ARS 429 - 23 -
5110 - Employer Retirement Contribution 28,211 33,200 33,017 32,400 5115 - Emp Bnft/Insurance Premiums 87 - - -
5116 - Health Insurance Premiums 52,031 67,600 59,052 81,100 5117 - Dental Insurance Premiums 4,864 6,200 5,327 4,200 5118 - Life Insurance Premiums (246) - - -
5119 - Optical Insurance Premiums - - - 1,000
5122 - LTD Ins Premium 1,477 1,800 1,538 1,600
5124 - STD Ins Premium 904 1,100 1,100 -
5125 - Other Employee Benefits (87) 100 852 1,800
TOTAL SALARY AND BENEFITS 495,704 535,100 561,240 481,351

OPERATING EXPENSES
6112 - Office Supplies 3,670 2,500 2,500 2,500
6114 - Postage - 100 100 100
6116 - Small Furniture & Fixture 200 200 200
6117 - Uniforms 253 - -
6309 - Landscape Review Expense 13,340 14,000 14,000 14,000 6400 - Professional Services 14,657 20,000 23,101 15,000 6402 - Legal Services 2,828 - -
6501 - Travel 86 -
6503 - Meetings & Conferences 4,141 - 1,500
6504 - Staff Training 544 500 500 500
6505 - Dues & Memberships 1,235 1,300 1,300 1,300
6902 - City Events 433 - -
TOTAL OPERATING EXPENSES 41,186 38,600 41,701 35,100
TOTAL OPERATING EXPENSES 536,890 573,700 602,941 516,451 (INC)/DEC TO FUND BALANCE 206,052 239,465 268,706 245,233 144

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 40200 - Building & Safety
Mr FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

REVENUE
4308 - Building Permits (955,982) (839,450) (839,450) (750,000) 4310 - Plumbing Permits (157,622) (117,935) (117,935) (121,473) 4312 - Electrical Permits (281,325) (223,253) (223,253) (200,000) 4313 - Heat/Ventilation Air Cond (364,084) (232,780) (232,780) (239,763) 4315 - Swimming Pool Permits (44,703) (56,650) (56,650) (35,000) 4323 - Building Plan Checks (151,878) (100,000) (100,000) (150,000) 4324 - Dedicated Inspector Fee (64,615) (140,000) (140,000) (30,000) 4325 - Reinspection Fee (2,185) - - (15,000)
4326 - Solar Residential - - - (60,000)
4327 - Solar Commercial - - - (15,000)
4611 - Sanitation Collect Fees (50,233) (35,000) (35,000) (36,050) 4614 - Business Site Insp Fee (11,440) (9,450) (9,450) (9,734) TOTAL REVENUE (2,084,068) (1,754,518) (1,754,518) (1,662,020) TOTAL OPERATING REVENUE (2,084,068) (1,754,518) (1,754,518) (1,662,020)

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 195,560 355,500 366,426 389,200 5003 - Overtime 670 500 500 500
5005 - Alternative H&W Payout 1,232 1,800 1,800 4,000
5101 - Life Ins Allocation 324 500 681 700
5103 - Optical Ins Allocation 381 600 600
5105 - STD Ins Allocation - - 600 1,100
5107 - Medicare 2,866 5,200 5,424 5,700
5110 - Employer Retirement Contribution 14,439 35,600 28,482 31,000 5115 - Emp Bnft/Insurance Premiums 68 - -
5116 - Health Insurance Premiums 16,348 31,200 258
5117 - Dental Insurance Premiums 1,941 2,900 3,509 4,500 5119 - Optical Insurance Premiums - - - 800
5122 - LTD Ins Premium 847 1,000 1,651 1,700
5124 - STD Ins Premium 519 600 600
5125 - Other Employee Benefits 350 100 690 900
TOTAL SALARY AND BENEFITS 235,545 435,500 411,220 440,100

OPERATING EXPENSES
6112 - Office Supplies 1,024 500 500 2,000
6113 - Books & Periodicals 222 1,600 (1,501) 1,600
6115 - Small Tools/Equipment 94 - - -
6300 - Dept. Contract Services 474,252 240,000 386,148 240,000 6312 - Printing & Binding - - - 1,500
6409 - Building Inspection Services - 100,000 - -
6504 - Staff Training 1,314 1,100 1,100 2,500
6505 - Dues & Memberships - 340 340 340
TOTAL OPERATING EXPENSES 476,908 343,540 386,587 247,940 TOTAL OPERATING EXPENSES 712,453 779,040 797,807 688,040 (INC)/DEC TO FUND BALANCE (1,371,615) (975,478) (956,711) (973,980) 145

W FY24-25 lei
Actuals
FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 40300 - Code Enforcement
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

REVENUE
4320 - Vacant Bldg Registration Fee (20)
4408 - Administrative Citations (164,117) (144,200) (144,200) (160,000) TOTAL REVENUE (164,137) (144,200) (144,200) (160,000)
TOTAL OPERATING REVENUE (164,137) (144,200) (144,200) (160,000)

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 166,395 164,100 190,227 179,300 5001 - Salaries/Part-Time 36,951 38,000 38,000 38,000
5003 - Overtime 431 - -
5005 - Alternative H&W Payout 821 500 500 500
5101 - Life Ins Allocation 275 300 348 300
5103 - Optical Ins Allocation 380 400 400
5105 - STD Ins Allocation - - 300 500
5107 - Medicare 2,973 2,400 3,101 2,600
5109 - Employers' PARS/ARS 1,386 - 730 -
5110 - Employer Retirement Contribution 12,547 13,100 14,934 14,300 5115 - Emp Bnft/Insurance Premiums 48 - - -
5116 - Health Insurance Premiums 23,127 22,600 25,391 25,000 5117 - Dental Insurance Premiums 1,582 1,600 1,593 1,600 5118 - Life Insurance Premiums (15) - -
5119 - Optical Insurance Premiums - - 400
5122 - LTD Ins Premium 674 700 738 700
5124 - STD Ins Premium 413 500 500
5125 - Other Employee Benefits 370 100 708 900
TOTAL SALARY AND BENEFITS 248,358 244,300 277,469 264,100

OPERATING EXPENSES
6112 - Office Supplies 267 250 250 250
6117 - Uniforms 1,578 1,500 1,500 1,500
6118 - Personal Protection Equipment - - - 4,500
6300 - Dept. Contract Services - 200 200 200
6400 - Professional Services - 28,000 28,000
6503 - Meetings & Conferences 647 -
6504 - Staff Training 300 300 300 700
6505 - Dues & Memberships 300 250 250 300
TOTAL OPERATING EXPENSES 3,093 30,500 30,500 7,450
TOTAL OPERATING EXPENSES 251,451 274,800 307,969 271,550 (INC)/DEC TO FUND BALANCE 87,314 130,600 163,769 111,550 146

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 40400 - Economic Development
W FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

OPERATING EXPENSES
6503 - Meetings & Conferences - - - 2,500
TOTAL OPERATING EXPENSES - - - 2,500
TOTAL OPERATING EXPENSES - - - 2,500
(INC)/DEC TO FUND BALANCE 2,500
147

YEARS
1926 - 2026
414

CITY OF PLACENTIA

CENTENNIAL
Rooted in Heritage, United in Community

FINANCE
General Fund Budget
FISCAL YEAR 2026-27
164

Finance Department
Organizational Chart
Accounting
Technician
Accounting
Finance Manager
Senior Accountant
Senior Accounting
Technician
Accounting
Technicians
Director of
Finance
1\
149
Budget & Finance
Senior Financial
Analyst
165

FY26-27
Proposed

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT

REVENUE
4305 - Business License Fees

TOTAL REVENUE
FUND 101 - General Fund
DEPARTMENT 50000 - Finance
FY24-25 11.

Actuals
FY25-26 FY25-26

ADOPTED BUDGET AMENDED BUDGET
(8,094)
(8,094)
TOTAL OPERATING REVENUE (8,094)

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 903,042 832,600 889,063 872,500 5001 - Salaries/Part-Time 33,735
5002 - Salaries/Temporary Employees 2,806 - -
5003 - Overtime 56 - -
5005 - Alternative H&W Payout 11,304 6,800 6,800 6,944
5010 - Leave Buyback 32,400 32,400 18,366
5011 - Contra - Salaries - (15,500)
5101 - Life Ins Allocation 1,330 1,400 1,414 1,400
5103 - Optical Ins Allocation 1,849 1,900 1,900 -
5105 - STD Ins Allocation - 1,000 1,900
5107 - Medicare 13,832 12,300 13,417 12,400
5109 - Employers' PARS/ARS 8,654 7,700 8,325 6,300
5110 - Employer Retirement Contribution 67,153 74,600 68,084 71,500 5111 - 457(b)Defined Contribution Plan 7,021 - -
5115 - Emp Bnft/Insurance Premiums 206 - -
5116 - Health Insurance Premiums 131,770 149,400 135,039 129,300 5117 - Dental Insurance Premiums 8,882 9,600 8,908 8,700 5118 - Life Insurance Premiums (305) - -
5119 - Optical Insurance Premiums - - 1,800
5122 - LTD Ins Premium 3,462 3,400 3,230 3,100
5124 - STD Ins Premium 2,120 2,100 2,100 -
5125 - Other Employee Benefits (206) 300 1,297 2,700
TOTAL SALARY AND BENEFITS 1,196,712 1,134,500 1,172,976 1,121,410

OPERATING EXPENSES
6100 - Advertising/Promotional 325 - -
6112 - Office Supplies 2,723 2,000 2,000 2,000
6113 - Books & Periodicals 258 - -
6114 - Postage 3,573 - 35,000
6116 - Small Furniture & Fixture 332 -
6201 - Bank Over/Short 209 - -
6400 - Professional Services 101,761 115,000 115,000 45,000 6402 - Legal Services 4,304 - -
6404 - Accounting & Auditing Service 87,827 93,700 93,700 96,500 6503 - Meetings & Conferences 737 2,000 2,000 2,000
6504 - Staff Training 910 1,000 1,000 1,000
6505 - Dues & Memberships 2,388 2,400 2,400 2,400
6600 - Software & Subscriptions 53,679 85,400 85,400 -
6900 - Admin Service Fee 122 - -
6902 - City Events 42 - -
6915 - Third Party Administration 16,011 12,000 12,000 12,000 TOTAL OPERATING EXPENSES 275,200 313,500 313,500 195,900 TOTAL OPERATING EXPENSES 1,471,912 1,448,000 1,486,476 1,317,310 (INC)/DEC TO FUND BALANCE
1,463,818 1,448,000 1,486,476 1,317,310
150

YEARS
1926 - 2026
414

CITY OF PLACENTIA

CENTENNIAL
Rooted in Heritage, United in Community

FIRE & LIFE SAFETY
General Fund Budget
FISCAL YEAR 2026-27
167

Fire and Life Safety Department
Organizational Chart
Administration
Senior
Management
Analyst
Fire Chief
Operations
Deputy Fire Chief
Fire Battalion
Chiefs
Fire Captains
Fire Engineers
Firefighters
152
Community Risk
Reduction
Fire Marshal
Fire Prevention Administrative
Specialist Assistant
168

Mr FY24-25 lei
Actuals
MI
FY25-26

AMENDED BUDGET
J

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT Fire & Life Safety
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

REVENUE
4311 - Fire Plan Check/Permit (109,802) (82,400) (82,400) (100,000) 4314 - Inspections/Operating Permit (38,755) (145,000) (145,000) (100,000) 4322 - Special Fire Services (1,751)
4804 - Reimbursements/Other Revenue (13,572)
4815 - Reimbursement - Strike Team (272,651)
TOTAL REVENUE (436,531) (227,400) (227,400) (200,000)
TOTAL OPERATING REVENUE (436,531) (227,400) (227,400) (200,000)

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 3,432,683 3,437,700 3,510,122 3,786,400 5001 - Salaries/Part-Time 7,171 50,200 50,200 45,000
5003 - Overtime 685,374 275,400 575,400 350,400
5005 - Alternative H&W Payout 19,964 15,300 15,300 14,000 5010 - Leave Buyback - 20,200 20,200 30,196
5101 - Life Ins Allocation 5,237 5,600 5,847 6,000
5103 - Optical Ins Allocation 6,034 6,300 6,300
5105 - STD Ins Allocation - - 4,100 8,000
5107 - Medicare 59,845 50,000 57,001 55,000
5109 - Employers' PARS/ARS 295,275 - 187,383
5110 - Employer Retirement Contribution 15,874 327,100 176,343 406,700 5111 - 457(b)Defined Contribution Plan 15,695 - -
5115 - Emp Bnft/Insurance Premiums 712 - -
5116 - Health Insurance Premiums 496,660 502,400 522,990 513,800 5117 - Dental Insurance Premiums 32,627 33,400 36,076 37,100 5118 - Life Insurance Premiums (207) - -
5119 - Optical Insurance Premiums - - - 6,300
5122 - LTD Ins Premium 12,669 13,200 13,092 13,000
5124 - STD Ins Premium 7,756 8,100 8,100
5125 - Other Employee Benefits (712) 800 133 900
TOTAL SALARY AND BENEFITS 5,092,658 4,745,700 5,188,587 5,272,796

OPERATING EXPENSES
6000 - Repair Maint/Equipment 39,446 30,000 30,000 9,000 6002 - Repair & Maint/Facilities 7,697 8,000 8,000 8,000 6004 - Vehicle Repair & Maintenance 100,276 100,500 100,500 100,250 6100 - Advertising/Promotional 776 5,000 5,000 5,000
6102 - Recruitement Exp 37 - -
6103 - Paint Supplies 141 - -
6108 - Equipment & Tool Rental 1,572 1,500 1,500 1,000
6112 - Office Supplies 1,943 2,500 2,500 2,700
6113 - Books & Periodicals 1,434 700 700 500
6114 - Postage - 150 150 150
6115 - Small Tools/Equipment 2,771 3,500 3,500 10,500
6117 - Uniforms 27,623 35,300 35,300 35,300
6118 - Personal Protection Equipment 27,111 20,250 20,250 30,250 6119 - Emergency Medical Supplies 8,153 9,000 9,000 9,000 6122 - Other Supplies 63,771 - - 12,000
6300 - Dept. Contract Services 45,787 140,000 140,000 140,000 6310 - Medical Services - - - 1,000
6312 - Printing & Binding 302 600 600 500
153

FY25-26

ADOPTED BUDGET
FY25-26

MENDED BUDGJ

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT Fire & Life Safety
Mr FY24-25 111111
Actuals
FY26-27
Proposed
6315 - Community Programs 69 -
6400 - Professional Services 11,702 7,000 7,000 7,000
6501 - Travel 8,259 1,500 1,500 1,000
6502 - Mileage Reimbursement 71 - - 300
6503 - Meetings & Conferences 5,137 8,000 8,000 7,000
6504 - Staff Training 55,492 176,500 176,500 176,360
6505 - Dues & Memberships 746 1,700 1,700 1,700
6600 - Software & Subscriptions 69,104 60,000 60,000 95,000 6602 - Software Maintenance 95,511 - -
6902 - City Events 4,020 400 400 800
6903 - Common Area Supplies 1,659 3,000 3,000 3,000
6905 - Credit Card Disputes 137 - -
6916 - Toll Roads Expense 42 - -
TOTAL OPERATING EXPENSES 580,789 615,100 615,100 657,310 TOTAL OPERATING EXPENSES 5,673,447 5,360,800 5,803,687 5,930,106

CAPITAL AND EQUIPMENT
9300 - Machinery & Equipment

TOTAL CAPITAL AND EQUIPMENT

LEGACY ACCOUNTS
DNU-6301 - Special Department Expenses

TOTAL LEGACY ACCOUNT
27 27
41,750 41,750
41,750 41,750
(INC)/DEC TO FUND BALANCE 5,236,943 5,175,150 5,618,037 5,730,106 154

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 60000 - Fire Administration
Mr FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 529,139 522,600 632,199 551,300 5005 - Alternative H&W Payout 4,196 2,300 2,300 1,750
5010 - Leave Buyback 20,200 20,200 27,541
5101 - Life Ins Allocation 601 800 773 800
5103 - Optical Ins Allocation 663 700 700
5105 - STD Ins Allocation - 600 1,200
5107 - Medicare 7,958 7,600 9,624 8,000
5109 - Employers' PARS/ARS 35,988 - 27,819
5110 - Employer Retirement Contribution 12,425 50,700 45,384 65,700 5111 - 457(b)Defined Contribution Plan 15,695 - -
5115 - Emp Bnft/Insurance Premiums 72 - -
5116 - Health Insurance Premiums 50,819 53,800 59,785 58,800 5117 - Dental Insurance Premiums 3,716 3,700 3,763 3,800 5119 - Optical Insurance Premiums - - - 700
5122 - LTD Ins Premium 1,978 2,000 1,992 2,000
5124 - STD Ins Premium 1,210 1,200 1,200
5125 - Other Employee Benefits (72) 100 463 900
TOTAL SALARY AND BENEFITS 664,390 665,700 806,803 722,491

OPERATING EXPENSES
6112 - Office Supplies 1,163 1,000 1,000 1,200
6113 - Books & Periodicals - 200 200 -
6114 - Postage - 150 150 150
6117 - Uniforms 211 3,000 3,000 3,000
6122 - Other Supplies 8,740 - -
6312 - Printing & Binding 77 300 300 200
6501 - Travel 4,090 - -
6502 - Mileage Reimbursement 71 - - 300
6503 - Meetings & Conferences 2,013 4,000 4,000 2,500
6504 - Staff Training 2,636 1,000 1,000 800
6505 - Dues & Memberships 114 1,500 1,500 1,500
6600 - Software & Subscriptions 10,054 - -
6902 - City Events 2,153 - -
6905 - Credit Card Disputes 137 - -
6916 - Toll Roads Expense 34 -
TOTAL OPERATING EXPENSES 31,493 11,150 11,150 9,650

TOTAL OPERATING EXPENSES

LEGACY ACCOUNTS
DNU-6301 - Special Department Expenses

TOTAL LEGACY ACCOUNT
695,882 676,850 817,953 732,141
1,250 1,250
1,250 1,250
(INC)/DEC TO FUND BALANCE 695,882 678,100 819,203 732,141 155

W FY24-25 111111
Actuals
IMI
FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 60100 - Fire Operations

REVENUE
4322 - Special Fire Services (1,751)
4804 - Reimbursements/Other Revenue (13,572)
4815 - Reimbursement - Strike Team (272,651)
TOTAL REVENUE (287,974)
TOTAL OPERATING REVENUE (287,974)
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 2,626,124 2,672,400 2,539,282 2,898,000 5001 - Salaries/Part-Time 7,171 5,200 5,200
5003 - Overtime 685,063 275,000 575,000 350,000
5005 - Alternative H&W Payout 13,143 10,500 10,500 9,000 5010 - Leave Buyback - - - 2,655
5101 - Life Ins Allocation 4,192 4,400 4,505 4,600
5103 - Optical Ins Allocation 4,933 5,200 5,200
5105 - STD Ins Allocation - - 3,000 5,900
5107 - Medicare 47,831 38,800 42,428 42,100
5109 - Employers' PARS/ARS 237,509 - 145,743
5110 - Employer Retirement Contribution - 253,300 111,900 307,500 5115 - Emp Bnft/Insurance Premiums 577 - -
5116 - Health Insurance Premiums 415,963 426,000 429,053 421,400 5117 - Dental Insurance Premiums 26,448 27,600 29,566 30,600 5118 - Life Insurance Premiums (207) - -
5119 - Optical Insurance Premiums - - - 5,100
5122 - LTD Ins Premium 9,537 10,100 9,715 9,600
5124 - STD Ins Premium 5,839 6,200 6,200
5125 - Other Employee Benefits (577) 600 (294)
TOTAL SALARY AND BENEFITS 4,083,545 3,735,300 3,916,999 4,086,455

OPERATING EXPENSES
6000 - Repair Maint/Equipment 39,446 30,000 30,000 9,000 6002 - Repair & Maint/Facilities 7,697 8,000 8,000 8,000 6004 - Vehicle Repair & Maintenance 100,276 100,000 100,000 100,000 6102 - Recruitement Exp 37 - -
6103 - Paint Supplies 141 - -
6108 - Equipment & Tool Rental 1,572 1,500 1,500 1,000
6112 - Office Supplies 387 1,000 1,000 1,000
6113 - Books & Periodicals 1,434 500 500 500
6115 - Small Tools/Equipment 2,559 3,000 3,000 10,000
6117 - Uniforms 24,723 30,000 30,000 30,000
6118 - Personal Protection Equipment 27,111 20,000 20,000 30,000 6119 - Emergency Medical Supplies 8,153 9,000 9,000 9,000 6122 - Other Supplies 54,034 - - 12,000
6300 - Dept. Contract Services 45,787 65,000 65,000 65,000 6310 - Medical Services - - - 1,000
6312 - Printing & Binding 30 - -
6400 - Professional Services 11,702 7,000 7,000 7,000
6501 -Travel 4,169 1,500 1,500 1,000
6503 - Meetings & Conferences 3,114 2,000 2,000 2,000
6504 - Staff Training 51,113 175,000 175,000 175,000
6600 - Software & Subscriptions 59,050 60,000 60,000
156

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 60100 - Fire Operations
FY24-25
Actual
FY25-26

ADOPTED BUDGET
FY26-27
Proposed
6602 - Software Maintenance 95,511 - -
6902 - City Events 1,860 400 400
6903 - Common Area Supplies 1,659 3,000 3,000 3,000
6916 - Toll Roads Expense 8 - -
TOTAL OPERATING EXPENSES 541,573 516,900 516,900 464,500 TOTAL OPERATING EXPENSES 4,625,118 4,252,200 4,433,899 4,550,955

CAPITAL AND EQUIPMENT
9300 - Machinery & Equipment

TOTAL CAPITAL AND EQUIPMENT
27 27

LEGACY ACCOUNTS
DNU-6301 - Special Department Expenses 40,000 40,000
TOTAL LEGACY ACCOUNT 40,000 40,000
(INC)/DEC TO FUND BALANCE 4,337,171 4,292,200 4,473,899 4,550,955 157

Mr FY24-25 lei
Actuals
FY25-26

AMENDED BUDGET
J

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 60200 - Community Risk Reduction
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

REVENUE
4311 - Fire Plan Check/Permit (109,802) (82,400) (82,400) (100,000) 4314 - Inspections/Operating Permit (38,755) (145,000) (145,000) (100,000) TOTAL REVENUE (148,557) (227,400) (227,400) (200,000)

TOTAL OPERATING REVENUE
(148,557) (227,400) (227,400) (200,000)

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 277,420 242,700 338,642 337,100 5001 - Salaries/Part-Time - 45,000 45,000 45,000
5003 - Overtime 312 400 400 400
5005 - Alternative H&W Payout 2,625 2,500 2,500 3,250
5101 - Life Ins Allocation 444 400 568 600
5103 - Optical Ins Allocation 437 400 400
5105 - STD Ins Allocation - - 500 900
5107 - Medicare 4,057 3,600 4,950 4,900
5109 - Employers' PARS/ARS 21,778 - 13,820
5110 - Employer Retirement Contribution 3,449 23,100 19,059 33,500 5115 - Emp Bnft/Insurance Premiums 63 - -
5116 - Health Insurance Premiums 29,879 22,600 34,152 33,600 5117 - Dental Insurance Premiums 2,463 2,100 2,747 2,700 5119 - Optical Insurance Premiums - - - 500
5122 - LTD Ins Premium 1,154 1,100 1,385 1,400
5124 - STD Ins Premium 707 700 700
5125 - Other Employee Benefits (63) 100 (37)
TOTAL SALARY AND BENEFITS 344,723 344,700 464,786 463,850

OPERATING EXPENSES
6004 - Vehicle Repair & Maintenance - 500 500 250
6100 - Advertising/Promotional 776 5,000 5,000 5,000
6112 - Office Supplies 393 500 500 500
6115 - Small Tools/Equipment 213 500 500 500
6117 - Uniforms 2,689 2,300 2,300 2,300
6118 - Personal Protection Equipment - 250 250 250
6122 - Other Supplies 997 - -
6300 - Dept. Contract Services - 75,000 75,000 75,000
6312 - Printing & Binding 195 300 300 300
6315 - Community Programs 69 -
6503 - Meetings & Conferences 10 2,000 2,000 2,500
6504 - Staff Training 1,743 500 500 560
6505 - Dues & Memberships 632 200 200 200
6902 - City Events 6 - - 800
TOTAL OPERATING EXPENSES 7,723 87,050 87,050 88,160

TOTAL OPERATING EXPENSES
352,447 431,750 551,836 552,010

LEGACY ACCOUNTS
DNU-6301 - Special Department Expenses - 500 500
TOTAL LEGACY ACCOUNT 500 500
(INC)/DEC TO FUND BALANCE 203,890 204,850 324,936 352,010 158

YEARS
1926 - 2026
414

CITY OF PLACENTIA

CENTENNIAL
Rooted in Heritage, United in Community

PUBLIC SAFETY - POLICE
General Fund Budget
FISCAL YEAR 2026-27
175

Lieutenant
PSB
Sergeant
Training
Manager
Investigations
Investigation
Sergeant
Crimes Against
Person
Property
Crimes
Gang Detective
Civilian
Investigators
Crime Analyst
Police Department
Organizational Chart
Police
Chief
Senior
Administrative
Assistant
1 Administrative
Division
Captain
Management
Analyst
Records
Property &
Evidence
Support Services
Administrator
Police
Records
Technicians
Records
Cadets
Supervisor
Property
Technician
Community
Outreach
Coordinator
160
Operations
Division
Captain
Lieutenant
(Day Watch)
Patrol
Officers
Homeless
Liaison Officer
Police Service
Officer (PSO)
1 Lieutenant
(Night Watch)
Patrol
Officers
PSO
Supervisor
Police Service
Officer
sor
Parking Control
Officers
Traffic Cadet
176

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT Public Safety - Police
Mr FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

REVENUE
4306 - Bicycle Licenses (3)
4319 - Parking Permit Fees (13,303) (12,240) (12,240) (12,000) 4403 - Emergency Response Fee - (1,100) (1,100) (1,133) 4404 - Vehicle Impound/Releases (3,285) - (17,000) (68,400) 4405 - DUI Vehicle Release Fee (38,020) (30,000) (30,000) (30,000) 4406 - Veh Code Fines (Moving) (53,559) (50,000) (50,000) (51,500) 4407 - City Ord Fines (Parking) (495,877) (450,000) (450,000) (500,000) 4500 - AB 109 Public Safety Realign (26,607) (30,000) (30,000) (30,000) 4510 - Federal Grants (9,415) (32,015) (32,015) (10,000) 4511 - State Grants - (50,000) (50,000) -
4518 - POST - Intergovernmental Rev (10,968) (15,000) (15,000) (15,000) 4521 - Other Intergovernmental Rev (173,117) (200,000) (200,000) (175,000) 4603 - Special Police Services (109,675) (85,000) (85,000) (37,000) 4604 - Alarm System Monitoring (73,805) (140,000) (140,000) (85,000) 4613 - Sale of Map/Publication/Copies (16) - - -
4617 - Other Charges for Service (810) (2,000) (2,000) (1,000) 4618 - Live Scan Rolling Fee (1,607) (3,675) (3,675) (2,000) 4804 - Reimbursements/Other Revenue (277) - -
4807 - Recovery & Restitution - (500) (500)
4814 - PD Restitution (658) (2,000) (2,000) (1,000)
4900 - Donations & Contributions (6,419) - - -
TOTAL REVENUE (1,017,421) (1,103,530) (1,120,530) (1,019,033) TOTAL OPERATING REVENUE (1,017,421) (1,103,530) (1,120,530) (1,019,033)

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 9,377,634 8,904,300 10,269,163 10,200,700 5001 - Salaries/Part-Time 150,532 130,000 130,000 192,000 5003 - Overtime 1,226,381 855,000 1,015,000 815,000
5004 - Leave Accrual Payout 6,840 - - -
5005 - Alternative H&W Payout 85,652 33,400 33,400 46,375 5008 - Other Salaries & Wages 5,173 - 7,125 9,900
5010 - Leave Buyback 17,399 48,500 48,500 71,804
5101 - Life Ins Allocation 11,136 10,200 9,601 9,900
5103 - Optical Ins Allocation 11,990 12,500 12,500
5105 - STD Ins Allocation - - 9,400 18,900
5107 - Medicare 154,954 129,400 158,110 148,200
5109 - Employers' PARS/ARS 12,688 - 7,361 -
5110 - Employer Retirement Contribution 1,563,436 1,588,200 1,710,709 1,762,900 5111 - 457(b)Defined Contribution Plan 15,442 - -
5115 - Emp Bnft/Insurance Premiums 1,633 - -
5116 - Health Insurance Premiums 976,131 989,600 933,562 969,400 5117 - Dental Insurance Premiums 67,900 69,900 69,202 71,300 5118 - Life Insurance Premiums (243) - - -
5119 - Optical Insurance Premiums - - - 12,700
5122 - LTD Ins Premium 31,079 31,400 66,708 30,600
5124 - STD Ins Premium 19,028 19,400 19,400
5125 - Other Employee Benefits 247 1,900 3,275 4,500
TOTAL SALARY AND BENEFITS 13,735,032 12,823,700 14,503,015 14,364,179 161

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT Public Safety - Police
Mr FY24-25 111111
Actuals
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

OPERATING EXPENSES
6000 - Repair Maint/Equipment 115,335 89,857 94,857 94,755 6002 - Repair & Maint/Facilities 61,142 - - 11,150
6100 - Advertising/Promotional 275 - -
6101 - Ammunition - 20,000 30,000
6102 - Recruitement Exp 50 -
6104 - Janitorial Supplies 121 - -
6105 - K9 Expenses 14,588 15,000 39,000 20,000
6106 - Jail Supplies 23,796 30,000 25,721 30,000
6107 - Facility Rental 680 1,600 1,600 1,600
6109 - Office Equipment Rental 159 1,000 279 -
6112 - Office Supplies 6,562 5,200 5,200 5,200
6113 - Books & Periodicals 5,108 6,200 6,200 6,200
6114 - Postage 253 1,000 1,000 1,000
6117 - Uniforms 69,921 4,250 45,250 40,000
6118 - Personal Protection Equipment - - - 20,000
6120 - Computer Peripheral/Accessory - - - 5,510
6122 - Other Supplies 13,432 - 14,500 10,500
6125 - Shooting Range Supplies - - - 5,000
6213 - Lease Principal (GASB) 238,729 - -
6214 - Lease Interest (GASB) 8,235 - -
6300 - Dept. Contract Services 307,291 337,183 318,455 327,498 6302 - Animal Control Services 415,737 468,522 468,522 408,730 6310 - Medical Services 15,950 10,000 10,000 16,000
6312 - Printing & Binding 9,321 17,700 17,700 18,500
6315 - Community Programs 15,980 (21,500) 13,500 10,000 6316 - Special Investigations - - 18,214 20,000
6400 - Professional Services 66,017 90,100 100,100 132,100 6500 - Range Training 25,309 25,500 5,500 1,000
6501 -Travel 9,175 10,000 8,000 30,000
6502 - Mileage Reimbursement 1,287 - 2,000 4,000
6503 - Meetings & Conferences 1,077 2,000 2,000 1,500
6504 - Staff Training 32,289 30,000 30,000 40,800
6505 - Dues & Memberships 4,108 5,095 5,095 5,400
6600 - Software & Subscriptions 32,414 24,247 42,975 499,290 6602 - Software Maintenance 532,938 555,632 520,632
6900 - Admin Service Fee 7,262 5,000 5,000 6,000
6902 - City Events 139 - 5,786 10,000
6903 - Common Area Supplies 523 500 500 700
6916 - Toll Roads Expense 6,385 6,700 6,700 6,800
6918 - Pass -Through Waived Permit Fee 931 - -
6999 - Emergency/One Time Expenses - - - 25,000
TOTAL OPERATING EXPENSES 2,042,521 1,720,786 1,834,286 1,844,233 TOTAL OPERATING EXPENSES 15,777,554 14,544,486 16,337,301

CAPITAL AND EQUIPMENT
9100 - Building & Facilities 877 - -
9303 - Office Equipment 47 500 500
9304 - Computer Hardware 34 - -
TOTAL CAPITAL AND EQUIPMENT 957 500 500
162
16,208,412

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT Public Safety - Police
W FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET

LEGACY ACCOUNTS
DNU-6299 - Other Purchased Services 4,358 13,000 -
DNU-6301 - Special Department Expenses 4,500 -
DNU-6399 - Other Supplies - 10,000 -
DNU-6999 - Other Expenditure 10,357 12,000 -
TOTAL LEGACY ACCOUNT 14,715 39,500 -
FY26-27
Proposed
(INC)/DEC TO FUND BALANCE 14,775,805 13,480,956 15,217,271 15,189,379 163

FY25-26

AMENDED BUDGG

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 70000 - Police Administration
W FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
■
FY26-27
Proposed

REVENUE
4403 - Emergency Response Fee (1,100) (1,100) (1,133)
4510 - Federal Grants (22,015) (22,015) (10,000)
4518 - POST - Intergovernmental Rev (697) - - -
4603 - Special Police Services (9,622) (30,000) (30,000) (7,000) 4604 - Alarm System Monitoring (73,805) (140,000) (140,000) (85,000) 4617 - Other Charges for Service (810) (2,000) (2,000) (1,000) 4804 - Reimbursements/Other Revenue (165) - - -
4814 - PD Restitution (658) (2,000) (2,000) (1,000)
4900 - Donations & Contributions (6,219) - - -
TOTAL REVENUE (91,977) (197,115) (197,115) (105,133)
TOTAL OPERATING REVENUE (91,977) (197,115) (197,115) (105,133)

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 1,353,054 1,126,000 1,299,725 1,060,200 5003 - Overtime 155,737 20,000 20,000 20,000
5004 - Leave Accrual Payout 6,840 - - -
5005 - Alternative H&W Payout 25,350 3,800 3,800 4,000
5008 - Other Salaries & Wages 1,349 - 5,358 -
5010 - Leave Buyback 12,312 35,300 35,300 41,945
5101 - Life Ins Allocation 1,846 1,500 1,425 1,200
5103 - Optical Ins Allocation 1,503 1,400 1,400 -
5105 - STD Ins Allocation - - 1,500 2,000
5107 - Medicare 22,653 16,400 19,670 15,400
5110 - Employer Retirement Contribution 287,736 267,400 309,301 246,800 5111 - 457(b)Defined Contribution Plan 15,442 - -
5115 - Emp Bnft/Insurance Premiums 180 - -
5116 - Health Insurance Premiums 156,315 137,300 120,371 112,700 5117 - Dental Insurance Premiums 9,637 8,500 8,208 7,200 5119 - Optical Insurance Premiums - - - 1,200
5122 - LTD Ins Premium 4,480 4,100 3,805 3,200
5124 - STD Ins Premium 2,743 2,500 2,500 -
5125 - Other Employee Benefits (180) 200 1,335 1,800
TOTAL SALARY AND BENEFITS 2,056,997 1,624,400 1,833,697 1,517,645

OPERATING EXPENSES
6100 - Advertising/Promotional 275 - -
6102 - Recruitement Exp 27 - -
6104 - Janitorial Supplies 68 - -
6112 - Office Supplies 5,116 5,000 5,000 5,000
6113 - Books & Periodicals 5,108 6,200 6,200 6,200
6114 - Postage 253 1,000 1,000 1,000
6122 - Other Supplies 2,851 - 2,000 2,000
6300 - Dept. Contract Services 107,291 117,150 109,922 80,000 6310 - Medical Services 15,950 10,000 10,000 16,000
6312 - Printing & Binding 2,916 6,500 6,500 6,500
6315 - Community Programs 4,467 (21,500) 13,500 10,000
6316 - Special Investigations - - 18,214 20,000
6400 - Professional Services 11,875 9,000 9,000 9,000
6503 - Meetings & Conferences 844 1,000 1,000 1,000
6504 - Staff Training 2,007 - -
164

Eir FY24-25 111111
Actual.

FY25-26

AMENDED B
Aliti

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 70000 - Police Administration
FY25-26

ADOPTED BUDGET
■
FY26-27
Proposed
6505 - Dues & Memberships 3,515 3,985 3,985 4,435
6600 - Software & Subscriptions 1,614 7,228
6902 - City Events 139 5,786 10,000
6903 - Common Area Supplies 201 500 500 700
6916 - Toll Roads Expense 6,112 6,500 6,500 6,500
6918 - Pass -Through Waived Permit Fee 931 - -
6999 - Emergency/One Time Expenses - - 25,000
TOTAL OPERATING EXPENSES 171,561 145,335 206,335 203,335

TOTAL OPERATING EXPENSES
2,228,558 1,769,735
2,040,032 1,720,980

CAPITAL AND EQUIPMENT
9303 - Office Equipment 47 500 500
9304 - Computer Hardware 34 - -
TOTAL CAPITAL AND EQUIPMENT 81 500 500

LEGACY ACCOUNTS
DNU-6299 - Other Purchased Services 4,306 13,000
DNU-6301 - Special Department Expenses - 2,000
DNU-6999 - Other Expenditure 10,357 12,000
TOTAL LEGACY ACCOUNT 14,663 27,000
(INC)/DEC TO FUND BALANCE 2,151,326 1,600,120 1,843,417 1,615,847 165

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 70100 - Police Field Services
Mr FY24-25 111111
Actuals
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

REVENUE
4510 - Federal Grants (9,415) (10,000) (10,000)
4518 - POST - Intergovernmental Rev (10,271) (15,000) (15,000) (15,000) 4521 - Other Intergovernmental Rev (173,117) (200,000) (200,000) (175,000) 4804 - Reimbursements/Other Revenue (1) - - -
TOTAL REVENUE (192,803) (225,000) (225,000) (190,000)
TOTAL OPERATING REVENUE (192,803) (225,000) (225,000) (190,000)

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 5,945,008 5,720,100 7,055,618 7,319,900 5001 - Salaries/Part-Time 21,999 - -
5003 - Overtime 828,815 570,000 670,000 570,000
5005 - Alternative H&W Payout 46,302 18,500 18,500 32,875 5008 - Other Salaries & Wages 2,958 - 1,459 9,900
5010 - Leave Buyback 5,087 - - 15,690
5101 - Life Ins Allocation 6,440 5,900 5,891 6,300
5103 - Optical Ins Allocation 7,259 7,500 7,500 -
5105 - STD Ins Allocation - - 5,900 13,100
5107 - Medicare 96,373 83,000 106,224 106,200
5109 - Employers' PARS/ARS 7,768 - 3,567 -
5110 - Employer Retirement Contribution 946,998 1,023,400 1,143,568 1,255,100 5115 - Emp Bnft/Insurance Premiums 1,004 - - -
5116 - Health Insurance Premiums 609,353 626,800 681,195 721,000 5117 - Dental Insurance Premiums 40,221 41,700 46,351 49,100 5118 - Life Insurance Premiums (43) - -
5119 - Optical Insurance Premiums - - - 8,800
5122 - LTD Ins Premium 19,175 19,600 56,807 21,300
5124 - STD Ins Premium 11,740 12,000 12,000 -
5125 - Other Employee Benefits (168) 1,100 (104) 900
TOTAL SALARY AND BENEFITS 8,596,289 8,129,600 9,814,477 10,130,165

OPERATING EXPENSES
6000 - Repair Maint/Equipment 12,729 2,000 7,000 3,000
6102 - Recruitement Exp 23 - -
6105 - K9 Expenses 14,588 15,000 39,000 20,000
6107 - Facility Rental 680 1,600 1,600 1,600
6109 - Office Equipment Rental 159 1,000 279
6112 - Office Supplies 49 - -
6117 - Uniforms 68,090 4,250 45,250 40,000
6118 - Personal Protection Equipment - - - 20,000
6122 - Other Supplies 3,708 - 4,000 2,000
6213 - Lease Principal (GASB) 238,729 - -
6214 - Lease Interest (GASB) 8,235 - -
6312 - Printing & Binding - 200 200 1,000
6315 - Community Programs 11,513 - - -
6400 - Professional Services 5,517 12,500 22,500 29,500 6501 -Travel 8,129 10,000 8,000 30,000
6502 - Mileage Reimbursement 1,244 - 2,000 4,000
6504 - Staff Training 28,663 30,000 30,000 40,800
6505 - Dues & Memberships 393 575 575 400
6600 - Software & Subscriptions 2,286
166

FY25-26

ADOPTED
FY25-26
MENDED BA.

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 70100 - Police Field Services
W FY24-25
Actual
FY26-27
Proposed
6602 - Software Maintenance 532,938 555,632 520,632 -
6903 - Common Area Supplies 322 - - -
6916 - Toll Roads Expense 11 - -
TOTAL OPERATING EXPENSES 938,007 632,757 681,036 192,300

TOTAL OPERATING EXPENSES
9,534,296 8,762,357 10,495,513 10,322,465

LEGACY ACCOUNTS
DNU-6299 - Other Purchased Services 51 -
DNU-6301 - Special Department Expenses - 2,000
DNU-6399 - Other Supplies - 2,000
TOTAL LEGACY ACCOUNT 51 4,000
(INC)/DEC TO FUND BALANCE
9,341,544 8,541,357 10,270,513 10,132,465
167

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT

REVENUE
4500 - AB 109 Public Safety Realign
4807 - Recovery & Restitution
4900 - Donations & Contributions

TOTAL REVENUE

TOTAL OPERATING REVENUE
FUND 101 - General Fund
DEPARTMENT 70200 - Police Investigation
W FY24-25 111111
Actuals
(26,607)
(200)
(26,807)
FY25-26

ADOPTED BUDGET
(30,000) (30,000)
(500) (500)
(30,500) (30,500)
FY26-27
Proposed
(30,000)
(30,000)
(26,807) (30,500) (30,500) (30,000)

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 1,140,304 1,044,300 1,155,009 1,057,700 5001 - Salaries/Part-Time - 22,000 22,000 22,000
5003 - Overtime 124,326 130,000 190,000 150,000
5005 - Alternative H&W Payout 9,071 5,800 5,800 5,500
5008 - Other Salaries & Wages 299 - 154
5010 - Leave Buyback - 8,700 8,700 9,303
5101 - Life Ins Allocation 1,373 1,300 1,194 1,200
5103 - Optical Ins Allocation 1,405 1,400 1,400 -
5105 - STD Ins Allocation - - 1,100 2,100
5107 - Medicare 18,686 15,200 19,066 15,400
5110 - Employer Retirement Contribution 146,564 149,900 159,033 156,700 5115 - Emp Bnft/Insurance Premiums 214 - - -
5116 - Health Insurance Premiums 83,321 82,200 80,135 81,500 5117 - Dental Insurance Premiums 8,409 8,300 7,816 7,900 5119 - Optical Insurance Premiums - - - 1,200
5122 - LTD Ins Premium 3,986 4,000 3,500 3,400
5124 - STD Ins Premium 2,440 2,500 2,500
5125 - Other Employee Benefits (214) 300 726 900
TOTAL SALARY AND BENEFITS 1,540,185 1,475,900 1,658,135 1,514,803

OPERATING EXPENSES
6112 - Office Supplies 425 200 200 200
6117 - Uniforms 225 - -
6122 - Other Supplies 2,470 - 3,000 1,000
6300 - Dept. Contract Services 19,722 28,550 14,550 13,200 6501 - Travel 1,046 - -
6503 - Meetings & Conferences 233 1,000 1,000 500
6504 - Staff Training 921 - -
6505 - Dues & Memberships 120 335 335 265
6600 - Software & Subscriptions 28,466 24,247 38,247
6916 - Toll Roads Expense 262 200 200 300
TOTAL OPERATING EXPENSES 53,889 54,532 57,532 15,465
TOTAL OPERATING EXPENSES 1,594,074 1,530,432 1,715,667 1,530,268

LEGACY ACCOUNTS
DNU-6399 - Other Supplies 3,000
TOTAL LEGACY ACCOUNT - 3,000
(INC)/DEC TO FUND BALANCE 1,567,267 1,502,932 1,685,167 1,500,268 168

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 70300 - Police Support Services
W FY24-25 lei
Actuals

REVENUE
4603 - Special Police Services (10,379)
4613 - Sale of Map/Publication/Copies (16)
FY25-26

ADOPTED BUDGET
FY25-26

AMENDED BUDGET
FY26-27
Proposed
4618 - Live Scan Rolling Fee (1,607) (3,675) (3,675) (2,000) 4804 - Reimbursements/Other Revenue (111) -
TOTAL REVENUE (12,113) (3,675) (3,675) (2,000)
TOTAL OPERATING REVENUE (12,113) (3,675) (3,675) (2,000)

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 411,670 516,500 475,100 500,300 5001 - Salaries/Part-Time 88,877 38,000 38,000 120,000
5003 - Overtime 17,320 35,000 35,000 25,000
5005 - Alternative H&W Payout 3,607 2,500 2,500 3,500
5010 - Leave Buyback - 4,500 4,500 4,867
5101 - Life Ins Allocation 695 1,000 740 800
5103 - Optical Ins Allocation 920 1,200 1,200
5105 - STD Ins Allocation - - 600 1,100
5107 - Medicare 7,582 7,500 8,344 7,300
5109 - Employers' PARS/ARS 3,333 - 3,259
5110 - Employer Retirement Contribution 74,285 46,300 40,625 42,700 5115 - Emp Bnft/Insurance Premiums 140 - - -
5116 - Health Insurance Premiums 71,306 97,100 43,000 45,500 5117 - Dental Insurance Premiums 4,416 6,200 4,872 5,300 5118 - Life Insurance Premiums (200) - -
5119 - Optical Insurance Premiums - - - 1,100
5122 - LTD Ins Premium 1,667 2,200 1,674 1,800
5124 - STD Ins Premium 1,020 1,400 1,400
5125 - Other Employee Benefits 696 200 1,227 900
TOTAL SALARY AND BENEFITS 687,334 759,600 662,041 760,167

OPERATING EXPENSES
6000 - Repair Maint/Equipment 102,606 87,357 87,357 91,555 6002 - Repair & Maint/Facilities - - - 11,150
6101 - Ammunition - - 20,000 30,000
6104 - Janitorial Supplies 53 - -
6106 - Jail Supplies 23,796 30,000 25,721 30,000
6112 - Office Supplies 972 - -
6117 - Uniforms 704 - -
6120 - Computer Peripheral/Accessory - - - 5,510
6122 - Other Supplies 3,588 - 5,000 5,000
6125 - Shooting Range Supplies - - - 5,000
6300 - Dept. Contract Services 44,561 46,789 46,789 86,129 6400 - Professional Services 48,626 68,600 68,600 93,600 6500 - Range Training 25,309 25,500 5,500 1,000
6504 - Staff Training 159 - - -
6505 - Dues & Memberships - 200 200 200
TOTAL OPERATING EXPENSES 250,373 258,446 259,167 359,144

TOTAL OPERATING EXPENSES

CAPITAL AND EQUIPMENT
937,707 1,018,046
169
921,208 1,119,311

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 70300 - Police Support Services
Mr FY24-25 lei
Actuals
1 9100 - Building & Facilities 877
TOTAL CAPITAL AND EQUIPMENT 877
FY25-26

ADOPTED BUDGET

LEGACY ACCOUNTS
DNU-6399 - Other Supplies - 5,000
TOTAL LEGACY ACCOUNT 5,000
(INC)/DEC TO FUND BALANCE
FY26-27
Proposed
926,471 1,019,371 917,533 1,117,311
170

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 70400 - Traffic
FY24-2W
Actuals
FY25-26 FY25-26

ADOPTED BUDGET AMENDED BUDGET
FY26-27
Proposed

REVENUE
4306 - Bicycle Licenses (3) -
4319 - Parking Permit Fees (13,303) (12,240) (12,240) (12,000) 4404 - Vehicle Impound/Releases (3,285) - (17,000) (68,400) 4405 - DUI Vehicle Release Fee (38,020) (30,000) (30,000) (30,000) 4406 - Veh Code Fines (Moving) (53,559) (50,000) (50,000) (51,500) 4407 - City Ord Fines (Parking) (495,877) (450,000) (450,000) (500,000) 4511 - State Grants (50,000) (50,000) -
4603 - Special Police Services (89,674) (55,000) (55,000) (30,000) TOTAL REVENUE (693,721) (647,240) (664,240) (691,900)

TOTAL OPERATING REVENUE
(693,721) (647,240) (664,240) (691,900)

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 527,599 497,400 283,710 262,600 5001 - Salaries/Part-Time 39,655 70,000 70,000 50,000
5003 - Overtime 100,183 100,000 100,000 50,000
5005 - Alternative H&W Payout 1,321 2,800 2,800 500
5008 - Other Salaries & Wages 567 154 -
5101 - Life Ins Allocation 781 500 351 400
5103 - Optical Ins Allocation 903 1,000 1,000 -
5105 - STD Ins Allocation - 300 600
5107 - Medicare 9,660 7,300 4,805 3,900
5109 - Employers' PARS/ARS 1,587 - 535 -
5110 - Employer Retirement Contribution 107,852 101,200 58,182 61,600 5115 - Emp Bnft/Insurance Premiums 96 - - -
5116 - Health Insurance Premiums 55,836 46,200 8,861 8,700 5117 - Dental Insurance Premiums 5,217 5,200 1,955 1,800 5119 - Optical Insurance Premiums 400
5122 - LTD Ins Premium 1,771 1,500 921 900
5124 - STD Ins Premium 1,085 1,000 1,000 -
5125 - Other Employee Benefits 113 100 92 -
TOTAL SALARY AND BENEFITS 854,228 834,200 534,666 441,400

OPERATING EXPENSES
6000 - Repair Maint/Equipment 500 500 200
6117 - Uniforms 903 -
6122 - Other Supplies 816 500 500
6300 - Dept. Contract Services 135,717 144,694 147,194 148,169 6312 - Printing & Binding 6,405 11,000 11,000 11,000
6502 - Mileage Reimbursement 43 -
6504 - Staff Training 539 -
6505 - Dues & Memberships 80 100
6600 - Software & Subscriptions 48 (2,500) -
6900 - Admin Service Fee 7,262 5,000 5,000 6,000
TOTAL OPERATING EXPENSES 151,813 161,194 161,694 165,969 TOTAL OPERATING EXPENSES 1,006,041 995,394 696,360 607,369

LEGACY ACCOUNTS
DNU-6301 - Special Department Expenses 500
TOTAL LEGACY ACCOUNT 500
(INC)/DEC TO FUND BALANCE
312,319 348,654 32,120 (84,531)
171

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 70500 - Animal Control
Mr FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

OPERATING EXPENSES
6002 - Repair & Maint/Facilities 61,142 - -
6302 - Animal Control Services 415,737 468,522 468,522 408,730 TOTAL OPERATING EXPENSES 476,878 468,522 468,522 408,730 TOTAL OPERATING EXPENSES 476,878 468,522 468,522 408,730 (INC)/DEC TO FUND BALANCE
476,878 468,522 468,522 408,730
172

YEARS
1926 - 2026
414

CITY OF PLACENTIA

CENTENNIAL
Rooted in Heritage, United in Community

PUBLIC WORKS
General Fund Budget
FISCAL YEAR 2026-27
189

Administrative
Assistant
Administrative
Services
Senior Management
Analyst
Public Works Department
Organizational Chart
Environmental
Services Coordinator
Director of
Public Works/
City Engineer
Engineering
Services
Deputy Director of
Public Works
Associate Civil
Engineer
Associate Civil
Engineer
Public Works
Inspector
174
Maintenance
Services
Public Works
Manager
Public Works
Supervisor
Facility
Maintenance
Technician II
Facility
Maintenance
Technicians
Senior Custodian
Custodians
Public Works
Supervisor
Equipment
Mechanics
Maintenance
Workers
Transportation
Services
190

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT Public Works
Mr FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

REVENUE
4302 - Planning Division Fees (25,505)
4307 - Encroachment Permits (109,237) (101,224) (101,224) (104,261) 4310 - Plumbing Permits (3,154) - - -
4316 - Transportation Permit (8,616) (6,300) (6,300) (6,489) 4600 - Engineering Fees (188,227) (180,000) (180,000) (100,000) 4617 - Other Charges for Service (67,966) (150,000) (150,000) 4804 - Reimbursements/Other Revenue (6,318) (6,185) (6,185) TOTAL REVENUE (409,023) (443,709) (443,709) (210,750)
TOTAL OPERATING REVENUE (409,023) (443,709) (443,709) (210,750)

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 2,286,410 1,593,300 1,959,989 2,213,500 5001 - Salaries/Part-Time 119,497 185,100 185,100 133,433 5003 - Overtime 100,402 82,500 82,500 92,900
5005 - Alternative H&W Payout 26,339 13,800 13,800 16,300 5008 - Other Salaries & Wages 1,210 - 603 -
5010 - Leave Buyback 4,134 25,100 25,100 35,074
5011 - Contra - Salaries (759,524) (657,000) (657,000) (657,000) 5101 - Life Ins Allocation 3,546 3,400 3,264 3,500
5103 - Optical Ins Allocation 4,794 4,500 4,500
5105 - STD Ins Allocation - - 2,400 5,000
5107 - Medicare 36,414 19,400 29,967 30,300
5109 - Employers' PARS/ARS 15,172 3,300 9,849 5,500
5110 - Employer Retirement Contribution 200,984 158,100 180,919 217,300 5115 - Emp Bnft/Insurance Premiums 612 - - -
5116 - Health Insurance Premiums 343,753 333,600 329,273 400,600 5117 - Dental Insurance Premiums 22,642 22,000 21,285 25,600 5118 - Life Insurance Premiums (14) - - -
5119 - Optical Insurance Premiums - - - 5,300
5122 - LTD Ins Premium 8,814 7,800 7,525 8,200
5124 - STD Ins Premium 5,396 4,800 4,800 -
5125 - Other Employee Benefits 2,083 800 3,128 4,600
TOTAL SALARY AND BENEFITS 2,422,665 1,800,500 2,207,003 2,540,107

OPERATING EXPENSES
6000 - Repair Maint/Equipment 56,767 47,000 52,000 52,000 6001 - R & M/Sewer & Storm Drain - - - 160,400
6002 - Repair & Maint/Facilities 185,505 250,000 176,182 250,000 6003 - Repair & Maintenance/Streets 59,348 25,000 75,000 55,000 6004 - Vehicle Repair & Maintenance 135,963 162,000 162,000 132,000 6005 - Repair/Maint Off Furn & Eqp (2) - - -
6006 - Repair/Maint - Parks & Fields - - - 20,000
6008 - R&M - Tires - - - 30,000
6011 - Landscaping 62,920 96,920 203,572 15,000
6012 - Tree Maintenance 156,425 170,000 170,000 170,000 6013 - Vehicle Detailing 7,375 7,000 7,000 7,000
6100 - Advertising/Promotional 303 1,000 1,000 1,000
6103 - Paint Supplies 24,698 35,000 28,000 35,000
6104 - Janitorial Supplies 32,698 30,000 30,000 33,500
6108 - Equipment & Tool Rental 9,157 16,000 16,000 16,000 175

FY25-26

AMENDED B
Aliti

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT Public Works
W FY24-25
Actuals
FY25-26

ADOPTED BUDGET
FY26-27
Proposed
6110 - Traffic Control Devices 13,059 25,000 25,000 25,000 6111 - Street Signs 24,706 20,000 20,000 20,000
6112 - Office Supplies 2,651 2,200 2,200 2,200
6113 - Books & Periodicals 81 200 200 200
6115 - Small Tools/Equipment 11,504 8,000 8,000 8,000
6116 - Small Furniture & Fixture 148 - -
6117 - Uniforms 6,767 10,550 10,550 12,000
6118 - Personal Protection Equipment 2,408 4,500 4,500 4,500 6120 - Computer Peripheral/Accessory 53 - -
6122 - Other Supplies 333 - -
6204 - Vehicle Lease 8,449 200,000 200,000 260,000
6300 - Dept. Contract Services 288,461 614,500 424,500 814,129 6301 - Alarm Monitoring 17,195 16,500 16,500 38,010
6307 - Hazardous Materials Disposal - 4,500 4,500 4,500 6312 - Printing & Binding 2,388 7,500 5,000 5,000
6400 - Professional Services 342,626 406,000 545,800 418,300 6405 - Engineering Services - 20,000 20,000 -
6406 - Special Studies 22,382 65,000 65,000 10,000
6407 - Towing Services 125 - -
6409 - Building Inspection Services 500 - -
6501 - Travel 60 - -
6503 - Meetings & Conferences 5,764 4,300 5,500 3,000
6504 - Staff Training 975 600 600 1,800
6505 - Dues & Memberships 2,134 300 300 800
6506 - Licenses & Permits 127,460 126,680 126,680 128,860 6600 - Software & Subscriptions 12,675 24,600 27,100 45,200 6602 - Software Maintenance 10,900 6,000 6,000 6,000
6700 - Vehicle Maintenance Allocatn 224 - -
6906 - Water 19,485 - -
6909 - Gasoline & Diesel Fuel 330,707 275,000 275,000 300,000 TOTAL OPERATING EXPENSES 1,985,377 2,681,850 2,713,684 3,084,399

TOTAL OPERATING EXPENSES

CAPITAL AND EQUIPMENT
9200 - Furniture & Fixtures
9300 - Machinery & Equipment

TOTAL CAPITAL AND EQUIPMENT

LEGACY ACCOUNTS
DNU-6133 - R & M/Sewers/Storm Drains
DNU-6999 - Other Expenditure

TOTAL LEGACY ACCOUNT
(INC)/DEC TO FUND BALANCE
4,408,041 4,482,350 4,920,687 5,624,506
2,110 - -
- - (5,000)
2,110 (5,000)
47,429 104,000 104,000
23,426 24,000
70,855 128,000 104,000
4,071,982 4,166,641 4,575,978
176
5,413,757

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT

REVENUE
4617 - Other Charges for Service

TOTAL REVENUE

TOTAL OPERATING REVENUE
FUND 101 - General Fund
DEPARTMENT 80000 - Public Works Administration
Mr FY24-25 lei
Actuals
(175)
(175)
FY25-26

ADOPTED BUDGET
(175) -
FY26-27
Proposed

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 699,254 530,300 597,339 452,000 5001 - Salaries/Part-Time 17,861 17,000 17,000 17,000
5003 - Overtime 1,422 - -
5005 - Alternative H&W Payout 7,250 3,700 3,700 3,900
5010 - Leave Buyback - 16,000 16,000 24,317
5101 - Life Ins Allocation 1,057 900 805 500
5103 - Optical Ins Allocation 1,086 900 900
5105 - STD Ins Allocation - - 600 700
5107 - Medicare 10,489 5,500 8,851 6,400
5109 - Employers' PARS/ARS 6,447 3,300 7,474 5,500
5110 - Employer Retirement Contribution 65,894 51,600 57,846 44,100 5115 - Emp Bnft/Insurance Premiums 153 - - -
5116 - Health Insurance Premiums 85,755 60,300 59,831 17,600 5117 - Dental Insurance Premiums 5,055 4,700 4,719 2,400 5118 - Life Insurance Premiums (2) - -
5119 - Optical Insurance Premiums - - - 500
5122 - LTD Ins Premium 2,694 2,200 1,895 1,200
5124 - STD Ins Premium 1,649 1,300 1,300
5125 - Other Employee Benefits (153) 200 645 900
TOTAL SALARY AND BENEFITS 905,913 697,900 778,905 577,017

OPERATING EXPENSES
6005 - Repair/Maint Off Furn & Eqp (2) - -
6112 - Office Supplies 1,778 1,700 1,700 1,200
6116 - Small Furniture & Fixture 148 - -
6120 - Computer Peripheral/Accessory 53 - -
6312 - Printing & Binding 2,388 7,500 5,000 5,000
6400 - Professional Services 1,196 - -
6501 - Travel 60 - -
6503 - Meetings & Conferences 4,596 3,800 3,800 1,000
6505 - Dues & Memberships 1,640 300 300 800
6600 - Software & Subscriptions 2,159 2,500 5,000
6906 - Water 16,730 - -
TOTAL OPERATING EXPENSES 30,745 15,800 15,800 8,000
TOTAL OPERATING EXPENSES 936,658 713,700 794,705 585,017

LEGACY ACCOUNTS
DNU-6999 - Other Expenditure 1,144
TOTAL LEGACY ACCOUNT 1,144
(INC)/DEC TO FUND BALANCE 937,627 713,700 794,705 585,017 177

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 80100 - Engineering
Mr FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

REVENUE
4302 - Planning Division Fees (25,505)
4307 - Encroachment Permits (109,237) (101,224) (101,224) (104,261) 4310 - Plumbing Permits (3,154) - - -
4316 - Transportation Permit (8,616) (6,300) (6,300) (6,489) 4600 - Engineering Fees (188,227) (180,000) (180,000) (100,000) 4617 - Other Charges for Service (67,791) (150,000) (150,000) - TOTAL REVENUE (402,530) (437,524) (437,524) (210,750)
TOTAL OPERATING REVENUE (402,530) (437,524) (437,524) (210,750)

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 578,246 197,800 430,382 411,500 5001 - Salaries/Part-Time 16,223 19,000 19,000 19,000
5003 - Overtime 139 1,000 1,000 1,000
5005 - Alternative H&W Payout 5,429 1,900 1,900 3,313
5010 - Leave Buyback - 4,800 4,800 5,204
5101 - Life Ins Allocation 888 700 754 700
5103 - Optical Ins Allocation 1,133 900 900
5105 - STD Ins Allocation - - 600 1,100
5107 - Medicare 8,681 2,300 6,097 5,400
5109 - Employers' PARS/ARS 5,519 - 362 -
5110 - Employer Retirement Contribution 43,047 17,700 34,075 32,800 5115 - Emp Bnft/Insurance Premiums 121 - - -
5116 - Health Insurance Premiums 39,898 62,400 40,979 45,800 5117 - Dental Insurance Premiums 5,046 4,400 2,866 3,100 5119 - Optical Insurance Premiums - - - 600
5122 - LTD Ins Premium 2,340 1,600 1,862 1,800
5124 - STD Ins Premium 1,433 1,000 1,000 -
5125 - Other Employee Benefits 88 100 1,272 2,300
TOTAL SALARY AND BENEFITS 708,231 315,600 547,848 533,617

OPERATING EXPENSES
6113 - Books & Periodicals 81 200 200 200
6300 - Dept. Contract Services 75,411 150,000 150,000
6400 - Professional Services 116,910 150,000 149,800 156,300 6406 - Special Studies 22,382 65,000 65,000 10,000
6503 - Meetings & Conferences 900 500 1,700 1,000
6504 - Staff Training - 250 250 250
6505 - Dues & Memberships 194 - -
6506 - Licenses & Permits 106 180 180 360
6600 - Software & Subscriptions 10,516 12,100 12,100
TOTAL OPERATING EXPENSES 226,499 378,230 379,230 168,110 TOTAL OPERATING EXPENSES 934,730 693,830 927,078 701,727 (INC)/DEC TO FUND BALANCE 532,200 256,306 489,554 490,977 178

FY25-26

ADOPTED BUDGET
FY25-26

AMENDED

ENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT

REVENUE
4804 - Reimbursements/Other Revenue

TOTAL REVENUE
FUND 101 - General Fund
DEPARTMENT 80200 - Transportation & Traffic
Eir FY24-25 lei
Actuals
(6,318)
(6,318)
(6,185)
(6,185)
(6,185)
(6,185)
TOTAL OPERATING REVENUE (6,318) (6,185) (6,185)

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 114,573
5005 - Alternative H&W Payout 250
5101 - Life Ins Allocation 147
5103 - Optical Ins Allocation 173
5107 - Medicare 1,482
5110 - Employer Retirement Contribution 6,762
5115 - Emp Bnft/Insurance Premiums 14
5116 - Health Insurance Premiums 15,016
5117 - Dental Insurance Premiums 963
5122 - LTD Ins Premium 372
5124 - STD Ins Premium 227
5125 - Other Employee Benefits (14)
TOTAL SALARY AND BENEFITS 139,965
FY26-27
Proposed

OPERATING EXPENSES
6300 - Dept. Contract Services 19,163 185,000 45,000 184,650 6400 - Professional Services 155,811 150,000 290,000 155,000 6405 - Engineering Services - 20,000 20,000
6409 - Building Inspection Services 500 - -
6503 - Meetings & Conferences 267 -
6505 - Dues & Memberships 300 -
TOTAL OPERATING EXPENSES 176,040 365,000 365,000 349,650 TOTAL OPERATING EXPENSES 316,005 365,000 365,000 349,650 (INC)/DEC TO FUND BALANCE 309,687 358,815 358,815 349,650 179

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 80300 - Environmental Services
Mr FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

OPERATING EXPENSES
6100 - Advertising/Promotional - 1,000 1,000 1,000
6112 - Office Supplies 874 500 500 500
6400 - Professional Services 68,710 106,000 106,000 107,000 6504 - Staff Training 810 350 350 350
6506 - Licenses & Permits 114,285 113,000 113,000 115,000 TOTAL OPERATING EXPENSES 184,679 220,850 220,850 223,850 TOTAL OPERATING EXPENSES 184,679 220,850 220,850 223,850 (INC)/DEC TO FUND BALANCE
184,679 220,850 220,850 223,850
180

FY25-26

AMENDED BUDGET
FY26-27
Proposed .111

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 80400 - Maintenance Admin
Mr FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET

OPERATING EXPENSES
6112 - Office Supplies - - - 500
6117 - Uniforms - - - 12,000
6503 - Meetings & Conferences - - - 1,000
TOTAL OPERATING EXPENSES - - - 13,500
TOTAL OPERATING EXPENSES - - - 13,500
(INC)/DEC TO FUND BALANCE 13,500
181

FY25-26

AMENDED BUDGET
FY26-27
Proposed .111

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 80401 - Street Maintenance
Mr FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 430,889 387,500 380,410 475,600 5001 - Salaries/Part-Time 60,366 99,400 99,400 47,733
5003 - Overtime 39,727 33,000 33,000 16,500
5005 - Alternative H&W Payout 5,911 4,200 4,200 4,088
5008 - Other Salaries & Wages 570 - 190 -
5011 - Contra - Salaries (759,524) (657,000) (657,000) (657,000) 5101 - Life Ins Allocation 680 800 650 800
5103 - Optical Ins Allocation 925 1,000 1,000
5105 - STD Ins Allocation - - 500 1,100
5107 - Medicare 7,775 4,600 6,143 6,000
5109 - Employers' PARS/ARS 2,267 - 1,285 -
5110 - Employer Retirement Contribution 39,042 38,500 32,878 43,500 5115 - Emp Bnft/Insurance Premiums 162 - - -
5116 - Health Insurance Premiums 78,929 80,900 78,020 94,900 5117 - Dental Insurance Premiums 3,653 4,100 4,270 5,600 5118 - Life Insurance Premiums (12) - -
5119 - Optical Insurance Premiums - - - 1,200
5122 - LTD Ins Premium 1,555 1,700 1,461 1,800
5124 - STD Ins Premium 952 1,100 1,100
5125 - Other Employee Benefits 1,071 200 605 700
TOTAL SALARY AND BENEFITS (85,063) (11,886) 42,521

OPERATING EXPENSES
6001 - R & M/Sewer & Storm Drain - - - 160,400
6002 - Repair & Maint/Facilities 2,368 - -
6003 - Repair & Maintenance/Streets 59,294 25,000 75,000 55,000 6103 - Paint Supplies 21,286 25,000 25,000 25,000
6108 - Equipment & Tool Rental 4,035 10,000 10,000 10,000 6110 - Traffic Control Devices 13,059 25,000 25,000 25,000 6111 - Street Signs 24,706 20,000 20,000 20,000
6115 - Small Tools/Equipment 7,965 5,000 5,000 5,000
6117 - Uniforms 1,826 3,000 3,000
6118 - Personal Protection Equipment 901 1,500 1,500 1,500 6204 - Vehicle Lease 865 - - -
6300 - Dept. Contract Services 7,200 59,500 9,500 7,200 6504 - Staff Training 165 - - 1,200
6506 - Licenses & Permits 883 500 500 500
TOTAL OPERATING EXPENSES 144,553 174,500 174,500 310,800 TOTAL OPERATING EXPENSES 59,491 174,500 162,614 353,321

LEGACY ACCOUNTS
DNU-6133 - R & M/Sewers/Storm Drains 47,429 104,000 104,000 TOTAL LEGACY ACCOUNT 47,429 104,000 104,000
(INC)/DEC TO FUND BALANCE 106,920 278,500 266,614 353,321 182

FY25-26

AMENDED BUDGET
FY26-27
Proposed .111

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 80402 - Facilities Maintenance
Mr FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 322,506 337,000 406,389 727,200 5001 - Salaries/Part-Time 25,047 49,700 49,700 49,700
5003 - Overtime 58,041 47,000 47,000 23,500
5005 - Alternative H&W Payout 6,679 3,500 3,500 4,500
5008 - Other Salaries & Wages 640 412
5010 - Leave Buyback 4,134 4,300 4,300 5,553
5101 - Life Ins Allocation 519 700 718 1,200
5103 - Optical Ins Allocation 910 1,100 1,100 -
5105 - STD Ins Allocation - - 500 1,700
5107 - Medicare 5,913 4,900 6,690 10,300
5109 - Employers' PARS/ARS 939 - 728
5110 - Employer Retirement Contribution 31,886 35,800 41,108 81,900 5115 - Emp Bnft/Insurance Premiums 114 - - -
5116 - Health Insurance Premiums 78,169 84,900 104,649 197,200 5117 - Dental Insurance Premiums 4,760 5,700 6,242 11,300 5119 - Optical Insurance Premiums - - - 2,400
5122 - LTD Ins Premium 1,228 1,600 1,593 2,700
5124 - STD Ins Premium 752 1,000 1,000
5125 - Other Employee Benefits 721 200 398 700
TOTAL SALARY AND BENEFITS 542,959 577,400 676,028 1,119,853

OPERATING EXPENSES
6000 - Repair Maint/Equipment 19,230 14,000 19,000 19,000 6002 - Repair & Maint/Facilities 160,366 205,000 131,182 205,000 6003 - Repair & Maintenance/Streets 53 - - -
6006 - Repair/Maint - Parks & Fields - - - 20,000
6103 - Paint Supplies 3,412 10,000 3,000 10,000
6104 - Janitorial Supplies 32,575 30,000 30,000 33,500
6108 - Equipment & Tool Rental 5,122 6,000 6,000 6,000
6117 - Uniforms 3,503 5,750 5,750
6118 - Personal Protection Equipment 1,007 1,500 1,500 1,500 6300 - Dept. Contract Services 186,688 220,000 220,000 233,125 6301 - Alarm Monitoring 17,195 16,500 16,500 38,010
6506 - Licenses & Permits 4,379 8,000 8,000 8,000
6700 - Vehicle Maintenance Allocatn 224 - -
TOTAL OPERATING EXPENSES 433,754 516,750 440,932 574,135 TOTAL OPERATING EXPENSES 976,713 1,094,150 1,116,960 1,693,988

CAPITAL AND EQUIPMENT
9200 - Furniture & Fixtures

TOTAL CAPITAL AND EQUIPMENT
2,110
2,110

LEGACY ACCOUNTS
DNU-6999 - Other Expenditure 22,282 24,000
TOTAL LEGACY ACCOUNT 22,282 24,000
(INC)/DEC TO FUND BALANCE 1,001,104 1,118,150 1,116,960 1,693,988 183

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 80403 - Medians and Parkways
Mr FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

OPERATING EXPENSES
6000 - Repair Maint/Equipment 10 - -
6002 - Repair & Maint/Facilities 22,772 45,000 45,000 45,000 6011 - Landscaping 62,920 96,920 203,572 15,000
6012 - Tree Maintenance 156,425 170,000 170,000 170,000 6100 - Advertising/Promotional 303 - -
6300 - Dept. Contract Services - - - 153,154
TOTAL OPERATING EXPENSES 242,430 311,920 418,572 383,154

TOTAL OPERATING EXPENSES
242,430 311,920 418,572 383,154

CAPITAL AND EQUIPMENT
9300 - Machinery & Equipment - - (5,000)
TOTAL CAPITAL AND EQUIPMENT (5,000)
(INC)/DEC TO FUND BALANCE 242,430 311,920 413,572 383,154 184

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 80405 - Maintenance Standby
Mr FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

SALARY AND BENEFITS
5003 - Overtime - - - 20,000
TOTAL SALARY AND BENEFITS - - - 20,000
TOTAL OPERATING EXPENSES - - - 20,000
(INC)/DEC TO FUND BALANCE 20,000
201
185

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT

SALARY AND BENEFITS
5003 - Overtime

TOTAL SALARY AND BENEFITS
FUND 101 - General Fund
DEPARTMENT 80406 - Maintenance Planed Overtime
Mr FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY26-27
Proposed
30,000
- 30,000
TOTAL OPERATING EXPENSES - - - 30,000
(INC)/DEC TO FUND BALANCE 30,000
202
186

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT

REVENUE
4804 - Reimbursements/Other Revenue

TOTAL REVENUE
FUND 101 - General Fund
DEPARTMENT 80500 - Fleet Operations
W FY24-25 111111
Actuals
(395)
(395)
TOTAL OPERATING REVENUE (395)
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

SALARY AND BENEFITS
5000 - Salaries/Full-Time Regular 140,942 140,700 145,469 147,200 5003 - Overtime 1,073 1,500 1,500 1,900
5005 - Alternative H&W Payout 821 500 500 500
5101 - Life Ins Allocation 255 300 338 300
5103 - Optical Ins Allocation 567 600 600
5105 - STD Ins Allocation - - 200 400
5107 - Medicare 2,074 2,100 2,185 2,200
5110 - Employer Retirement Contribution 14,352 14,500 15,013 15,000 5115 - Emp Bnft/Insurance Premiums 48 - - -
5116 - Health Insurance Premiums 45,986 45,100 45,794 45,100 5117 - Dental Insurance Premiums 3,165 3,100 3,187 3,200 5119 - Optical Insurance Premiums - - - 600
5122 - LTD Ins Premium 625 700 714 700
5124 - STD Ins Premium 383 400 400
5125 - Other Employee Benefits 370 100 208
TOTAL SALARY AND BENEFITS 210,660 209,600 216,108 217,100

OPERATING EXPENSES
6000 - Repair Maint/Equipment 37,527 33,000 33,000 33,000 6004 - Vehicle Repair & Maintenance 135,963 162,000 162,000 132,000 6008 - R&M - Tires - - - 30,000
6013 - Vehicle Detailing 7,375 7,000 7,000 7,000
6104 - Janitorial Supplies 123 - -
6115 - Small Tools/Equipment 3,538 3,000 3,000 3,000
6117 - Uniforms 1,438 1,800 1,800
6118 - Personal Protection Equipment 500 1,500 1,500 1,500 6122 - Other Supplies 333 - - -
6204 - Vehicle Lease 7,585 200,000 200,000 260,000
6307 - Hazardous Materials Disposal - 4,500 4,500 4,500 6407 - Towing Services 125 - -
6506 - Licenses & Permits 7,807 5,000 5,000 5,000
6600 - Software & Subscriptions 0 - -
6602 - Software Maintenance 10,900 6,000 6,000 6,000
6906 - Water 2,755 - -
6909 - Gasoline & Diesel Fuel 330,707 275,000 275,000 300,000 TOTAL OPERATING EXPENSES 546,677 698,800 698,800 782,000 TOTAL OPERATING EXPENSES 757,337 908,400 914,908 999,100 (INC)/DEC TO FUND BALANCE 756,941 908,400 914,908 999,100 187

YEARS
1926 - 2026
414

CITY OF PLACENTIA

CENTENNIAL
Rooted in Heritage, United in Community

GENERAL GOVERNMENT
General Fund Budget
FISCAL YEAR 2026-27
204

W FY24-25 111111
Actuals
IMI
FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT

REVENUE
4000 - Current Year -Secured
4001 - Property Tax (VLF)
4002 - Current Year -Unsecured
4003 - Prior Yrs-Secured/Unsecured
4004 - Supplemental Roll
4005 - Residual Property Tax
4006 - Pass Through
4007 - Public Utility Tax Apport
4008 - Street Light Reorg
4009 - Homeowners Prop Tax Relief
4010 - Prop Tax/Penalty & Interest
4011 - Real Property Transfer Tax
4100 - General Sales & Use Taxes
4102 - Prop 172 Sales & Use Tax
4200 - Utility User Tax
4201 - Franchise Taxes
4202 - Franchise Property Taxes - Refuse
4203 - Franchise Taxes - Cable
4204 - Franchise Taxes - Water
4205 - Short Term Rental Transient Occupancy Tax
4206 - Hotel Transient Occupancy Tax
4207 - Oil Per Barrel B/L Tax
4302 - Planning Division Fees
4304 - Developmt Impact Fee Admin Chg
4305 - Business License Fees
4317 - FOG Permit Business License
4319 - Parking Permit Fees
4320 - Vacant Bldg Registration Fee
4404 - Vehicle Impound/Releases
4406 - Veh Code Fines (Moving)
4407 - City Ord Fines (Parking)
4408 - Administrative Citations
4410 - Card Processing Fee
4500 - AB 109 Public Safety Realign
4510 - Federal Grants
4518 - POST - Intergovernmental Rev
4523 - OCWR WDA Import Revenue
4600 - Engineering Fees
4603 - Special Police Services
4604 - Alarm System Monitoring
4605 - Recreation Programs
4613 - Sale of Map/Publication/Copies
4614 - Business Site Insp Fee
4617 - Other Charges for Service
4700 - Interest Revenue
4704 - Interest Revenue (GASB)
4705 - Lease Revenue (GASB)
4801 - Facility Rental
4802 - Field Use Fees
4803 - Royalty Revenue
4804 - Reimbursements/Other Revenue
FUND 101 - General Fund
DEPARTMENT 90000 - Non -Departmental
(11,117,070)
(7,146,563)
(372,383)
(85,463)
(286,511)
(605,400)
(135,975)
(168,989)
(1,733,285)
(43,700)
(21,805)
(289,192)
(7,912,379)
(375,798)
(3,234,789)
(3,163,809)
(247,801)
(1,552,995)
(5,408)
6,534
(50,070)
(1,107,940)
(13)
(100)
(1,090)
(5,449)
(43,853)
(1,830)
(7,507)
(57,758)
(4,555)
(129,046)
(1,683)
(321)
(9,971)
(23,663)
(416)
89 (17,768)
(735,728)
(310,504)
(750,914)
(6,841)
(5,195)
(145,508)
(82,507)
FY25-26

ADOPTED BUDGET
189
(11,928,617) (11,928,617)
(7,287,541) (7,348,352)
(430,083) (430,083)
(74,256) (74,256)
(344,760) (344,760)
(572,000) (572,000)
(187,200) (187,200)
(153,816) (153,816)
(1,716,000) (1,716,000)
(45,614) (45,614)
(15,912) (15,912)
(327,600) (327,600)
(8,049,079) (8,249,079)
(400,000) (400,000)
(3,320,624) (3,320,624)
(1,732,370) (1,732,370)
(919,275) (919,275)
(393,975) (393,975)
(238,486) (238,486)
(840,000) (840,000)
(1,075,000) (1,075,000)
(5,665) (5,665)
(38,000) (38,000)
(1,313,250) (1,313,250)
(2,000) (2,000)
(71,000)
(123,900)
(500)
(800,000)
(125,000)
(100,000)
(71,000)
(123,900)
(500)
(800,000)
(125,000)
(100,000)
FY26-27
Proposed
(12,426,762)
(7,649,109)
(447,286)
(77,226)
(358,550)
(594,880)
(194,688)
(159,969)
(1,784,640)
(47,439)
(16,548)
(327,600)
(8,249,079)
(410,000)
(3,470,624)
(1,767,017)
(937,661)
(401,855)
(243,256)
(856,800)
(1,125,000)
(5,665)
(39,140)
(1,352,648)
(2,060)
(71,000)
(123,900)
(515)
(800,000)
(150,000)
(103,000)

FY25-26

ADOPTED
FY25-26
�MENDE

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 90000 - Non -Departmental
Mr FY24-25
Actuals
FY26-27
Proposed
4805 - Lease Revenue (155,958) (200,000) (200,000) (206,000) 4806 - SB 90 Reimbursements - - (32,000)
4809 - Cell Tower Lease Revenue (35,361) (305,000) (305,000) (366,150) 4810 - Billboard Revenue - (471,000) (471,000) (675,000) 4811 - Restitution Revenue (90,246)
4900 - Donations & Contributions (850)
4901 - NSF Check Fees (81)
4913 - Interest Revenue (GASB) 4,726 - -
4916 - Unclaimed Checks (25,394) - -
4918 - Receivable Forgiveness (695,975) - -
TOTAL REVENUE (42,992,060) (43,607,524) (43,868,335) (45,473,067)

TRANSFER IN
7102 - Transfer In - Measure U (3,439,827) (3,554,400) (3,714,400) (3,714,400) 7204 - Transfer in - CDBG - (39,100) (39,100) (39,100)
7220 - Transfer in - Supplemental Law Enforcement : (194,663) (428,000) (428,000) (195,000) 7402 - Transfer in - Sewer Maintiance - (185,000) (185,000) (185,000) 7601 - Transfer in - Sucessor Agency (50,000) (25,000) (25,000) (25,000) 7702 - Transfer In - Placentia Public Financing Authc (1,425,053) - - - TOTAL TRANSFERS IN (5,109,543) (4,231,500) (4,391,500) (4,934,397) TOTAL OPERATING REVENUE (48,101,604) (47,839,024) (48,259,835) (50,407,463)

SALARY AND BENEFITS
5004 - Leave Accrual Payout - 46,000 -
5006 - Signing Bonus Payout - 500,000 - 66,000
5007 - Salary Savings - (685,900) (1,377,400) (719,663) 5101 - Life Ins Allocation 13,059 - -
5110 - Employer Retirement Contribution 600 - - -
5112 - Tuition Reimbursement 34,193 20,000 20,000 -
5118 - Life Insurance Premiums 51,765 - - -
5124 - STD Ins Premium 126,208 - -
5125 - Other Employee Benefits 262 -
TOTAL SALARY AND BENEFITS 226,087 (119,900) (1,357,400) (653,663)

OPERATING EXPENSES
6102 - Recruitement Exp 340 -
6109 - Office Equipment Rental 51,794 130,000 130,000 150,000 6112 - Office Supplies 12,977 12,000 12,000 12,000
6114 - Postage 39,238 35,000 35,000 -
6116 - Small Furniture & Fixture 441 - - 11,000
6122 - Other Supplies 9,002 - -
6200 - Misc Bank Charges (630) - -
6202 - Market Value Adjustment (177,602) - -
6205 - Principal/Bonds/COP's/Leases (6,603) - -
6206 - Interest/Bonds/COP's/Leases 6,603 - -
6213 - Lease Principal (GASB) 56,579 - -
6214 - Lease Interest (GASB) 6,253 - -
6312 - Printing & Binding 2,906 2,200 2,200 2,200
6315 - Community Programs 150 - -
6400 - Professional Services 1,059 - -
6501 - Travel (60) - -
190

FY25-26

ADOPTED BUDGET
FY25-26

MENDED BUDGJ

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 90000 - Non -Departmental
FY24-25
Actual
FY26-27
Proposed
6503 - Meetings & Conferences 7,602 -
6800 - Property Taxes 1,953 2,500 2,500 2,500
6900 - Admin Service Fee 100,243 70,000 70,000 70,000
6901 - City Admin Services 3,342,459 4,772,900 3,390,963 5,937,000 6902 - City Events 11,431 15,000 20,000 15,000
6903 - Common Area Supplies 58,766 30,636 30,636 15,000 6906 - Water 681,385 550,000 550,000 500,000
6907 - Electricity 970,083 863,000 863,000 800,000
6908 - Telephone/Internet 356,796 240,000 405,000 355,000 6912 - Natural Gas 16,862 15,000 15,000 15,000
6915 - Third Party Administration (665) - -
6930 - Employee Leadership & Wellness 225 - -
6999 - Emergency/One Time Expenses - - - 45,000
TOTAL OPERATING EXPENSES 5,549,588 6,738,236 5,526,299 7,929,700

TOTAL OPERATING EXPENSES
5,775,675 6,618,336 4,168,899 7,276,037

CAPITAL AND EQUIPMENT
9303 - Office Equipment 1,366
9900 - Infrastructure - Major Studies (36,407)
TOTAL CAPITAL AND EQUIPMENT (35,041)

LEGACY ACCOUNTS
DNU-6999 - Other Expenditure 16,312 45,000 32,134
DNU-7016 Transfer in UUT - (222,682) (222,682)
DNU-7047 Transfer in CFD - (50,711) (50,711)
TOTAL LEGACY ACCOUNT 16,312 (228,393) (241,259)
(INC)/DEC TO FUND BALANCE (42,344,658) (41,449,081) (44,332,195) (43,131,426) 191

YEARS
1926 - 2026
414

CITY OF PLACENTIA

CENTENNIAL
Rooted in Heritage, United in Community

GENERAL FUND DEBT

SERVICE
General Fund Budget
FISCAL YEAR 2026-27
192

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 90100 - Debt Service
W FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

OPERATING EXPENSES
6205 - PrincipalBonds/COP's/Leases 1,336,265 1,446,600 1,446,600 1,212,481 6206 - InterestBonds/COP's/Leases 176,886 563,900 563,900 112,482 6210 - Lease Revenue Bond Exp 4,483,922 4,290,600 4,290,600 4,452,019 6216 - Subscription Interest (GASB) 205 -
TOTAL OPERATING EXPENSES 5,997,278 6,301,100 6,301,100 5,776,982 TOTAL OPERATING EXPENSES 5,997,278 6,301,100 6,301,100 5,776,982

LEGACY ACCOUNTS
DNU-6906 - CaIPERS-Fire Term. Principal 223,058
DNU-6916 - CaIPERS-Fire Term Interest 2,299
TOTAL LEGACY ACCOUNT 225,357
(INC)/DEC TO FUND BALANCE
6,222,635 6,301,100
193
6,301,100 5,776,982

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 90200 - Transfers
W FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET

TRANSFER OUT
8219 - Transfer Out - Street Lighting District 69,855 61,000 61,000 TOTAL TRANSFERS OUT 69,855 61,000 61,000
TOTAL OPERATING EXPENSES 69,855 61,000 61,000
(INC)/DEC TO FUND BALANCE
FY26-27
Proposed
61,000
61,000
61,000
69,855 61,000 61,000 61,000
194

CITY OF PLACENTIA

CENTENNIAL
Rooted in Heritage, United in Community

GENERAL FUND RESERVE

CONTRIBUTIONS
General Fund Budget
FISCAL YEAR 2026-27
195

FY25-26

AMENDED BUDGET

PROPOSED BUDGET
FISCAL YEAR 2026-27

ACCOUNT
FUND 101 - General Fund
DEPARTMENT 90500 - Reserve Contribution
Mr FY24-25 lei
Actuals
FY25-26

ADOPTED BUDGET
FY26-27
Proposed

TRANSFER IN
7102 - Transfer In - Measure U (859,957) (888,600) (928,600) (1,857,200) TOTAL TRANSFERS IN (859,957) (888,600) (928,600) (1,857,200) TOTAL OPERATING REVENUE (859,957) (888,600) (928,600) (1,857,200) (INC)/DEC TO FUND BALANCE
(859,957) (888,600) (928,600) (1,857,200)
196

YEARS
1926 - 2026
414

CITY OF PLACENTIA

CENTENNIAL
Rooted in Heritage, United in Community

CAPITAL PROJECTS
General Fund Budget
FISCAL YEAR 2026-27
213

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 2026-27 budget includes funding for those capital replacement items that need to be purchased, with the limited resources available. Notable Capital Projects for Fiscal Year 2026-27 includes replacement of Police Patrol units, Radios
for public safety and park amenities such as
benches, trash cans and picnic tables,
playground replacement, needed
improvements of roof at City Hall,
expansion of the Police woman's locker
room, and Old Town Sewer Rehabilitation.

The City will also continue to work on
ongoing projects from the Fiscal year 2025-
26 Included in Information technology will be
the regular replacements of older computer workstations, and servers. 198

Project Type
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes Total
Traffic & Transportation
Traffic & Transportation
Traffic & Transportation Total
Sewer
Sewer
Sewer Total
Storm Drain
Storm Drain
Storm Drain Total
City Buildings & Faciulities
City Buildings & Faciulities
City Buildings & Faciulities
City Buildings & Faciulities
City Buildings & Faciulities
City Buildings & Faciulities
City Buildings & Faciulities Total
Technology
Technology
Technology
Technology Total
Parks
Parks
Parks Total
Vehicles and Equipment
Vehicles and Equipment
Vehicles and Equipment Total
Grand Total
FY2026-27 Proposed Capital Projects
Project Description Funding Source
27-101 CDBG Sidewalk and Curb Ramp ADA Improvement
Project 204 - CDBG
27-102 FY 26-27 Arterial Roadway Rehabilitation Project 27-102 FY 26-27 Arterial Roadway Rehabilitation Project 27-103 Rose Drive Rehabilitation Project from Alta Vista to Yorba Linda Blvd
27-103 Rose Drive Rehabilitation Project from Alta Vista to Yorba Linda Blvd
27-104 FY 26-27 Residential Roadway Rehabilitation Project 27-104 FY 26-27 Residential Roadway Rehabilitation Project 27-201 Kraemer TSSP Project
27-201 Kraemer TSSP Project
27-301 Area B1 Sewer Rehabilitation Project
27-302 Old Town Sewer Rehabilitation Project
27-401 Kevin Way Storm Drain Improvements
27-401 Kevin Way Storm Drain Improvements
27-501 City Hall Roof Renovation Project
27-501 City Hall Roof Renovation Project
27-502 Fire Station 2 Rolling Gate Installat
27-503 PD Women's Locker Room
27-503 PD Women's Locker Room
27-504 PD Sally Port Replacement Project
211 - Measure M
217 - State Gas Tax - RMRA
102 - Measure U
224 - Federal Grants
102 - Measure U
217 - State Gas Tax - RMRA
201 - Air Quality Management
303 - Traffic Impact Fee
402 - Sewer Fund
402 - Sewer Fund
102 - Measure U
306 - Stormdrain Impact Fee
102 - Measure U
216 - Public Safety CFD 2014-01
on 102 - Measure U
102 - Measure U
216 - Public Safety CFD 2014-01
102 - Measure U
27-601 Desktop Computer Replacement Program
27-602 City Facilities Server/Network Upgrades
27-603 Public Safety IT Infrastructure Modernization and Cybersecurity Compliance
27-701 Los Vaqueros Playground Renovation Project
27-702 Samp Park Exercise Equipment
27-801 Police Vehicle Outfitting (4 Vehicles)
27-802 Fire Department Radio Replacement
199
221 - Technology Impact Fees
102 - Measure U
221 - Technology Impact Fees
102 - Measure U
102 - Measure U
102 - Measure U
102 - Measure U
Proposed
176,679
1,198,336
1,001,664
21,679
167,321
1,787,009
512,991
4,865,679
38,390
153,560
191,950
70,000
1,770,000
1,840,000
235,000
15,000
250,000
600,000
450,000
40,000
696,313
373,687
75,000
2,235,000
60,000
60,000
80,000
200,000
325,000
75,000
400,000
125,000
40,000
165,000
10,147,629

PROJECT TITLE: FY 26-27 Residential
Roadway Rehabilitation
Project
PROJECT #: 27-104
DEPARTMENT:

Public Works
DEPT. PROJECT MGR:

Gabriel Guerrero
SCHEDULE:

Design Complete:

Construction Complete:

Project Delivery:

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PROJECT LOCATION
FY 2026/27
FY 2026/27
FY 2026/27
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CITY OF PLACENTIA

CAPITAL IMPROVEMENT PROJECT INFORMATION
PROJECT DESCRIPTION:

PROJECT NEED:

SOURCE DOCUMENT:

STRATEGIC PLAN GOAL:

Scope of work includes the placement of crack seal and slurry seal, grinding and overlaying the existing pavement section, full depth reconstruction, adjusting utilties to grade, striping, removing and replacing damaged sidewalk, curb and gutters.

The residential streets located in the northwestern portion of the City have not received pavement treatment for approximatly 30+ years. These streets are in some of the poorest condition Citywide and require immediate rehabilitation Pavement Management Plan
Infrastructure, Facilities & Public Spaces

PROJECT PHASE
Planning
Design
Construction
Other
TOTAL

FUNDING SOURCES
Measure U
Gas Tax/SB1
Measure M2
TOTAL
JITOTAL PROJECT COST:

FY 25/26
FY 26/27 FY 27/28
$ 2,300,000
$ 2,300,000
FY 25/26 FY 26/27
$ 1,787,009
$ 512,991
$ 2,300,000 11
$ 2,300,000
FY 28/29 FY 29/30
FY 27/28 FY 28/29 FY 29/30
PROJECT TYPE: New
CATEGORY: Streets & Streetscapes

CITY OF PLACENTIA

CAPITAL IMPROVEMENT PROJECT INFORMATION
PROJECT TITLE: FY 26-27 Arterial Roadway
Rehabilitation Project
PROJECT #: 27-102
DEPARTMENT:

Public Works
DEPT. PROJECT MGR:

Gabriel Guerrero
SCHEDULE:

Design Complete:

Construction Complete:

Project Delivery:

PROJECT LOCATION
FY 2026/27
FY 2026/27
FY 2026/27
z➢

ROSE DRIVE
PROJECT DESCRIPTION:

PROJECT NEED:

SOURCE DOCUMENT:

STRATEGIC PLAN GOAL:

Area of work includes Palm Avenue from Yorba Linda Blvd to Rose Drive.

Scope of work includes grinding and overlaying the existing pavement section, localized full depth reconstruction, adjusting utilities to grade, striping, removing and replacing damaged sidewalk, curb and gutters.

Palm Avenue is currently one of the lowest ranked arterial streets in terms of pavement condition.

Pavement Management Plan
Infrastructure, Facilities & Public Spaces

PROJECT PHASE
Planning
Design
Construction
Other
TOTAL

FUNDING SOURCES
Measure U
Gas Tax/SB1
Measure M2
TOTAL
IITOTAL PROJECT COST:

FY 25/26
FY 26/27 FY 27/28
$ 2,200,000
$ 2,200,000
FY 28/29 FY 29/30
FY 25/26 FY 26/27 FY 27/28 FY 28/29 FY 29/30
$ 2,200,000 II
$ 1,001,664
$ 1,198,336
$ 2,200,000
PROJECT TYPE: New
CATEGORY: Streets & Streetscapes

PROJECT TITLE: Rose Drive Rehabilitation
from Alta Vista to Yorba
Linda Boulevard
PROJECT #: 27-103
DEPARTMENT:

Public Works
DEPT. PROJECT MGR:

Gabriel Guerrero
SCHEDULE:

Design Complete:

Construction Complete:

Project Delivery:

PROJECT LOCATION
FY 2026/27
FY 2027/28
FY 2027/28
SCI

CITY OF PLACENTIA

CAPITAL IMPROVEMENT PROJECT INFORMATION
PROJECT DESCRIPTION:

PROJECT NEED:

SOURCE DOCUMENT:

STRATEGIC PLAN GOAL:

This project would rehabilitate 0.9 miles of pavement along Rose Drive between Alta Vista Street and Yorba Linda Boulevard. The project include grinding the top two inches of pavement and resurfacing the road with two inches of asphalt.

Striping would include the addition of a Class II bike lane.

Rose Drive is categorized as in "poor" condition with a PCI below 60.

Improvements of roadway conditions before the PCI reaches "very poor" is crucial to success, as costs exponentially increase the worse the PCI is Pavement Management Plan
Infrastructure, Facilities & Public Spaces

PROJECT PHASE
Planning
Design
Construction
Other
TOTAL

FUNDING SOURCES
STBG/CMAQ (federal)
Measure U
TOTAL
IITOTAL PROJECT COST:

FY 25/26 FY 26/27 FY 27/28
$ 189,000
$ 189,000
FY 25/26 FY 26/27
$ 167,321
$ 21,679
$ 189,000 II
$ 189,000
FY 28/29 FY 29/30
FY 27/28 FY 28/29 FY 29/30
PROJECT TYPE: New
CATEGORY: Streets & Streetscapes

CITY OF PLACENTIA

CAPITAL IMPROVEMENT PROJECT INFORMATION
PROJECT TITLE: CDBG Sidewalk and Curb
Ramp ADA Improvement
Project
PROJECT #: 27-101
DEPARTMENT:

Public Works
DEPT. PROJECT MGR:

Gabriel Guerrero
SCHEDULE:

Design Complete:

Construction Complete:

Project Delivery:

PROJECT LOCATION

CITYWIDE
FY 2026/27
FY 2026/27
FY 2026/27
PROJECT DESCRIPTION:

PROJECT NEED:

SOURCE DOCUMENT:

STRATEGIC PLAN GOAL:

Reconstruct or install pedestrian accessibility improvements Citywide The City has various locations Citywide which are not in compliance with current state and federal accesibilty requirements. This project will utilize available CDBG funds to bring these locations up to code.

Citywide ADA Assesment
Infrastructure, Facilities & Public Spaces

PROJECT PHASE
Planning
Design
Construction
Other
TOTAL

FUNDING SOURCES
CDBG
TOTAL
IITOTAL PROJECT COST:

FY 25/26 FY 26/27 FY 27/28
$ 176,679
$ 176,679
FY 25/26 FY 26/27
$ 176,679
FY 28/29 FY 29/30
FY 27/28 FY 28/29 FY 29/30
$ 176,679
$ 176,679 II PROJECT TYPE: Nevi
CATEGORY: Streets & Streetscapes

CITY OF PLACENTIA

CAPITAL IMPROVEMENT PROJECT INFORMATION
PROJECT TITLE: Kraemer TSSP Project
PROJECT #: 27-201
DEPARTMENT:

Public Works
DEPT. PROJECT MGR:

Chris Tanio
PROJECT DESCRIPTION:

PROJECT NEED:

SOURCE DOCUMENT:

This project will improve traffic signal synchronization for 61 signalized intersections along Kraemer Boulevard, GlasseII Street, and Grand Avenue, 11 of which are in Placentia. Scope includes installing fiber lines, controller cabinet upgrades and CCTV cameras.

The M2 RTSS has identified over 2,000 signalized intersections across Orange County as critical to providing coordinated synchronization to improve traffic flow, including the Kraemer coridor.

STRATEGIC PLAN GOAL: Infrastructure, Facilities & Public Spaces SCHEDULE: PROJECT PHASE
Design Complete: FY 2026/27 Planning
Construction Complete: FY 2027/28 Design
Project Delivery: FY 2027/28 Construction
Other

PROJECT LOCATION

CITYWIDE
TOTAL

FUNDING SOURCES
Traffic DIF
AB 2766 (AQMD)
FY 25/26 FY 26/27 FY 27/28 FY 28/29 FY 29/30
$ 191,950
$ 191,950
FY 25/26 FY 26/27 FY 27/28 FY 28/29 FY 29/30
$ 153,560
$ 38,390
TOTAL $ 191,950
IITOTAL PROJECT COST: $ 191,950 II PROJECT TYPE: Nevi
CATEGORY: Traffic & Transportation Ops

CITY OF PLACENTIA

CAPITAL IMPROVEMENT PROJECT INFORMATION
PROJECT TITLE: Area B1 Sewer
Rehabilitation Project
PROJECT #: 27-301
DEPARTMENT:

Public Works
DEPT. PROJECT MGR:

Gabriel Guerrero
SCHEDULE:

Design Complete:

Construction Complete:

Project Delivery:

PROJECT LOCATION
FY 2026/27
FY 2027/28
FY 2027/28
PROJECT DESCRIPTION:

PROJECT NEED:

SOURCE DOCUMENT:

STRATEGIC PLAN GOAL:

The design for the rehabilitation of existing sewer main in the southwestern portion of the City. Scope of work involves the installation of cured -in-place pipe and in-situ point repairs.

A majority of the sewer system in this area was constructed prior to the 1970's. 2 emergency point repairs were conducted in 2024 indicating a deteriorating system. This project will ensure the system remains functional 2018 Sewer Master Plan
Infrastructure, Facilities & Public Spaces

PROJECT PHASE
Planning
Design
Construction
Other
TOTAL

FUNDING SOURCES
Sewer Maintenance (402)
TOTAL
IITOTAL PROJECT COST:

FY 25/26
FY 26/27 FY 27/28
$ 70,000
$ 70,000
FY 25/26 FY 26/27
$ 70,000
FY 28/29 FY 29/30
FY 27/28 FY 28/29 FY 29/30
$ 70,000
$ 70,000 II PROJECT TYPE: New
CATEGORY: Sewer

CITY OF PLACENTIA

CAPITAL IMPROVEMENT PROJECT INFORMATION
PROJECT TITLE: Old Town Sewer
Rehabilitation Project
PROJECT #: 27-302
DEPARTMENT:

Public Works
DEPT. PROJECT MGR:

Gabriel Guerrero
SCHEDULE:

Design Complete:

Construction Complete:

Project Delivery:

PROJECT LOCATION
FY 2026/27
FY 2026/27
FY 2026/27
PROJECT DESCRIPTION:

PROJECT NEED:

SOURCE DOCUMENT:

STRATEGIC PLAN GOAL:

The rehabilitation of existing sewer main in the Old Town area. Scope of work involves the installation of cured -in-place pipe and in-situ point repairs.

PROJECT PHASE
Planning
Design
Construction
Other
TOTAL

FUNDING SOURCES
Sewer Maintenance (402)
TOTAL
IITOTAL PROJECT COST:

FY 25/26
FY 26/27 FY 27/28
$ 20,000
$ 1,750,000
$ 1,770,000
FY 25/26 FY 26/27
$ 1,770,000
$ 1,770,000 II
$ 1,770,000
FY 28/29 FY 29/30
FY 27/28 FY 28/29 FY 29/30
PROJECT TYPE: New
CATEGORY: Sewer

PROJECT TITLE: Kevin Way Storm Drain
Improvements
PROJECT #: 27-401
DEPARTMENT:

Public Works
DEPT. PROJECT MGR:

Gabriel Guerrero
SCHEDULE:

Design Complete:

Construction Complete:

Project Delivery:

PROJECT LOCATION
N
FY 2026/27
FY 2026/27
FY 2026/27

CITY OF PLACENTIA

CAPITAL IMPROVEMENT PROJECT INFORMATION
PROJECT DESCRIPTION:

PROJECT NEED:

SOURCE DOCUMENT:

STRATEGIC PLAN GOAL:

The cul-de-sac at Kevin Way is a frequent flooding location during large rain events. This project will remove and replace the existing damaged storm drain and install a catch basin and outlet structure.

The proposed project location is a known flooding location. Some rain events have been know to exceed the top of curb elevation and encroach into private property. This project will reduce the likelihood of flooding in the area. 2023 Storm Drain Master Plan
Infrastructure, Facilities & Public Spaces

PROJECT PHASE
Planning
Design
Construction
Other
TOTAL

FUNDING SOURCES
Storm Drain Impact (306)
Measure U
TOTAL
IITOTAL PROJECT COST:

FY 25/26
FY 25/26
$ 250,000 II
FY 26/27 FY 27/28
$ 40,000
$ 210,000
$ 250,000
FY 26/27
$ 15,000
$ 235,000
$ 250,000
FY 28/29 FY 29/30
FY 27/28 FY 28/29 FY 29/30
PROJECT TYPE: New
CATEGORY: Storm Drain

PROJECT DESCRIPTION: Install new roof system for both the tile and polyurethane roofs, including all flashing, coping and drainage systems
PROJECT NEED: The existing facility is in need of a roof renovation as many leaks are encountered during rain events.

SOURCE DOCUMENT: Facility Condition Assessment
STRATEGIC PLAN GOAL: Infrastructure, Facilities & Public Spaces

CITY OF PLACENTIA
ITA1 IMPPALIPMPnrT PROJECT INFORMA
PROJECT TITLE: City Hall Roof Renovation
PROJECT #: 27-501
DEPARTMENT:

Public Works
DEPT. PROJECT MGR:

Gabriel Guerrero
'SCHEDULE: PROJECT PHASE
Design Complete: FY 2026/27 Planning
Construction Complete: FY 2026/27 Design
Project Delivery: FY 2026/27 Construction
Other

PROJECT LOCATION

CITY HALL
TOTAL

FUNDING SOURCES
Measure U
Public Safety CFD
FY 25/26 FY 26/27 FY 27/28 FY 28/29 FY 29/30
FY 25/26
$ 1,050,000
$ 1,050,000
FY 26/27 FY 27/28
$ 600,000
$ 450,000
FY 28/29 FY 29/30
TOTAL $ 1,050,000
IITOTAL PROJECT COST: $ 1,050,000 II PROJECT TYPE: New
CATEGORY: City Buildings & Facilities

ii.CITY OF PLACENTIA

CAPITAL IMPROVEMENT PROJECT INFORMATION
PROJECT TITLE: Fire Station 2 Rolling Gate
Installation
PROJECT #: 27-502
DEPARTMENT:

Fire
DEPT. PROJECT MGR:

Api Weinert/Crystal Adams
SCHEDULE:

Design Complete:

Construction Complete:

Project Delivery:

PROJECT LOCATION
PROJECT DESCRIPTION:

Provide necessary safety and access improvement to fire station 2.

Improvement includes installing motorized gates at both entrances to the parking lot.

PROJECT NEED: Requested improvements will improve station access and security, inturn improving response time.

SOURCE DOCUMENT: N/A
STRATEGIC PLAN GOAL: Infrastructure, Facilities & Public Spaces

PROJECT PHASE
Planning
FY 2026/27 Design
FY 2026/27 Construction
Other
FY 25/26 FY 26/27 FY 27/28 FY 28/29 FY 29/30
$ 40,000
TOTAL $ 40,000
FUNDING SOURCES FY 25/26 FY 26/27 FY 27/28 FY 28/29 FY 29/30 Measure U $ 40,000
TOTAL $ 40,000
IITOTAL PROJECT COST: $ 40,000 II PROJECT TYPE: New'
CATEGORY: City Buildings & Facilities

CITY OF PLACENTIA

CAPITAL IMPROVEMENT PROJECT INFORMATION
PROJECT TITLE: PD Women's Locker Room
Renovation
PROJECT #: 27-503
DEPARTMENT:

Police
DEPT. PROJECT MGR:

Teri Knutson/Tom McKenzie
PROJECT DESCRIPTION:

An approximate 1350SF reconfirguration of the police department's women's locker room. This includes the addition of locker spaces, shower and changing areas, vanity counter and a mother's room. The reconfiguration of the watch commander's office and records room is also included.

PROJECT NEED: Women's locker room is not sufficiently sized to accommodate the growing female workforce in PD. The existing facility is not in compliance with current locker room requirements
SOURCE DOCUMENT: N/A
STRATEGIC PLAN GOAL: Public Safety
SCHEDULE: PROJECT PHASE FY 25/26 FY 26/27 FY 27/28 FY 28/29 FY 29/30 Design Complete: FY 2025/26 Planning
Construction Complete: FY 2026/27 Design
Project Delivery: FY 2027/28 Construction $ 1,070,000
Other
PROJECT LOCATION Other
POLICE

STATION &

CITY HALL
TOTAL $ 1,070,000

FUNDING SOURCES
Measure U
Public Safety CFD
FY 25/26 FY 26/27 FY 27/28 FY 28/29 FY 29/30
$ 696,313
$ 373,687
TOTAL $ 1,070,000
IITOTAL PROJECT COST: $ 1,070,000 II
PROJECT TYPE: New
CATEGORY: City Building and Facilities

CITY OF PLACENTIA

CAPITAL IMPROVEMENT PROJECT INFORMATION
PROJECT TITLE: PD Sally Port Gate
Replacement
PROJECT #: 27-504
DEPARTMENT:

Police
DEPT. PROJECT MGR:

Teri Knutson/Tom McKenzie
SCHEDULE:

Design Complete:

Construction Complete:

Project Delivery:

PROJECT LOCATION
FY 2025/26
FY 2026/27
FY 2027/28
POLICE

STATION &

CITY HALL
PROJECT DESCRIPTION:

PROJECT NEED:

SOURCE DOCUMENT:

STRATEGIC PLAN GOAL:

Removing and replacing the existing roll -up door system which provides access and security to police department's sally port.

The existing access gates for the sally port are frequently out of service. This prevents officers from following the ideal process when transferring prisoners from a vehicle to the jail.

N/A
Public Safety

PROJECT PHASE
Planning
Design
Construction
Other
Other
TOTAL

FUNDING SOURCES
Measure U
TOTAL
IITOTAL PROJECT COST:

FY 25/26 FY 26/27 FY 27/28 FY 28/29 FY 29/30
$ 75,000
$ 75,000
FY 25/26 FY 26/27
$ 75,000
$ 75,000 II
$ 75,000
FY 27/28 FY 28/29 FY 29/30
PROJECT TYPE: New
CATEGORY: City Building and Facilities

CITY OF PLACENTIA

CAPITAL IMPROVEMENT PROJECT INFORMATION
PROJECT TITLE: Desktop Computer
Replacement Program
PROJECT #: 27-601
DEPARTMENT:

Information Technology
DEPT. PROJECT MGR:

Daniel Chang
'SCHEDULE:

Design Complete:

Construction Complete:

Project Delivery:

PROJECT LOCATION

CITYWIDE
PROJECT DESCRIPTION:

PROJECT NEED:

SOURCE DOCUMENT:

STRATEGIC PLAN GOAL:

Computer Hardware Replacement Program for City Employees Annual PC and Hardware Replacement to establish computer replacement/upgrade program every 4 years. Currently on year 3.

Infrastructure, Facilities & Public Spaces

PROJECT PHASE
Planning
Design
FY 2026/27 Construction
Other
TOTAL

FUNDING SOURCES
Technology Impact Fees
TOTAL
IITOTAL PROJECT COST:

FY 25/26 FY 26/27 FY 27/28
$ 60,000
$ 60,000
FY 25/26 FY 26/27 FY 27/28
$ 60,000
$ 60,000 II
$ 60,000
FY 28/29
FY 28/29
FY 29/30
FY 29/30
PROJECT STATUS: New
CATEGORY: Technology

CITY OF PLACENTIA

CAPITAL IMPROVEMENT PROJECT INFORMATION
PROJECT TITLE: City Facilities
Server/Network Upgrades
PROJECT #: 27-602
DEPARTMENT:

Information Technology
DEPT. PROJECT MGR:

Daniel Chang
'SCHEDULE:

Design Complete:

Construction Complete:

Project Delivery:

PROJECT LOCATION

CITYWIDE
PROJECT DESCRIPTION:

PROJECT NEED:

SOURCE DOCUMENT:

STRATEGIC PLAN GOAL:

Replace and upgrade server and network infrastructure hardware for all City facilities
This project will improve network security, performance and reduce chance of failure with up-to-date technology enhancements.

N/A
Infrastructure, Facilities & Public Spaces

PROJECT PHASE
Planning
Design
FY 2026/27 Construction
Other
TOTAL

FUNDING SOURCES
Measure U
TOTAL
IITOTAL PROJECT COST:

FY 25/26 FY 26/27
$ 60,000
$ 60,000
FY 27/28 FY 28/29
FY 25/26 FY 26/27 FY 27/28 FY 28/29
$ 60,000
$ 60,000 II
$ 60,000
PROJECT TYPE:

FY 29/30
FY 29/30
New
CATEGORY: Technology

CITY OF PLACENTIA

CAPITAL IMPROVEMENT PROJECT INFORMATION
PROJECT TITLE: Public Safety IT
Infrastructure Project
PROJECT #: 27-603
DEPARTMENT:

Information Technology
DEPT. PROJECT MGR:

Daniel Chang
SCHEDULE:

Design Complete:

Construction Complete:

Project Delivery:

PROJECT LOCATION

CITYWIDE
PROJECT DESCRIPTION:

PROJECT NEED:

SOURCE DOCUMENT:

STRATEGIC PLAN GOAL:

PD Network Segmentation from general City network. IP schema redesign, switch/firewall deployment, CJIS-compliant isolation from City network. Also includes domain .gov transition for compliance with California AB 1637.

Required by state law for all local agencies by 2029
Domain transition required by state law for all local agencies by 2029. Other improvements ensure complaince with criminal justice information services federal recommendations
IT Master Plan
Public Safety

PROJECT PHASE
Planning
Design
FY 2026/27 Construction
Other
TOTAL

FUNDING SOURCES
Technology Impact Fees
TOTAL
IITOTAL PROJECT COST:

FY 25/26
FY 25/26
$ 80,000 II
FY 26/27
$ 80,000
$ 80,000
FY 26/27
$ 80,000
$ 80,000
FY 27/28
FY 27/28
FY 28/29
FY 29/30
FY 28/29 FY 29/30
PROJECT STATUS: New -
CATEGORY: Technology

CITY OF PLACENTIA

CAPITAL IMPROVEMENT PROJECT INFORMATION
PROJECT TITLE: Los Vaqueros Playground
Renovation Project
PROJECT #: 27-701
DEPARTMENT:

Community Services
DEPT. PROJECT MGR:

Lydie Gutfeld
SCHEDULE:

Design Complete:

Construction Complete:

Project Delivery:

PROJECT LOCATION
FY 2026/27
FY 2026/27
FY 2026/27
PROJECT DESCRIPTION:

PROJECT NEED:

SOURCE DOCUMENT:

STRATEGIC PLAN GOAL:

Aging playground at Parque de los Vaqueros is in need of replacement.

Proposed playground would be in a fort theme.

Parque de los Vaqueros is in need of playground replacement. Survey results showed that community within walking distance wants an updated fort themed option and more ammenities for the neighborhood.

N/A
Infrastructure, Facilities & Public Spaces

PROJECT PHASE
Planning
Design
Construction
Other
TOTAL

FUNDING SOURCES
Toll Brothers Fund
Park DIF
TOTAL
IITOTAL PROJECT COST:

FY 25/26
FY 26/27 FY 27/28
$ 325,000
$ 325,000
FY 25/26 FY 26/27
$ 325,000
$ 325,000
$ 325,000 II
FY 28/29 FY 29/30
FY 27/28 FY 28/29 FY 29/30
PROJECT TYPE: New
CATEGORY: Parks

CITY OF PLACENTIA

CAPITAL IMPROVEMENT PROJECT INFORMATION
PROJECT TITLE: Samp Park Exercise
Equipment
PROJECT #: 27-702
DEPARTMENT:

Community Services
DEPT. PROJECT MGR:

Lydie Gutfeld
SCHEDULE:

Design Complete:

Construction Complete:

Project Delivery:

PROJECT LOCATION
rchACMrlRtr
FY 2026/27
FY 2026/27
PROJECT DESCRIPTION:

PROJECT NEED:

SOURCE DOCUMENT:

STRATEGIC PLAN GOAL:

This project will install approximately 5-10 pieces of exercise equipment and the necessary concrete pad.

The existing park currently has no eexercise equipment that caters to the surrounding community.

N/A
Infrastructure, Facilities & Public Spaces

PROJECT PHASE
Planning
Design
Construction
Other
TOTAL

FUNDING SOURCES
Toll Brothers Fund
TOTAL
IITOTAL PROJECT COST:

FY 25/26
FY 26/27
$ 75,000
$ 75,000
FY 27/28
FY 25/26 FY 26/27 FY 27/28
$ 75,000
$ 75,000 II
$ 75,000
FY 28/29
FY 28/29
FY 29/30
FY 29/30
PROJECT TYPE: Nevi
CATEGORY: Parks

■

CITY OF PLACENTIA
r_ap�rAWilkIMPROVEMENT PROJECT INFORMATIO
PROJECT TITLE: Police Vehicle Outfitting (4
vehicles)
PROJECT #: 27-801
DEPARTMENT:

Police
DEPT. PROJECT MGR:

Tom McKenzie/Teri Knutson
'SCHEDULE:

Design Complete:

Construction Complete:

Project Delivery:

PROJECT LOCATION

CITYWIDE
FY 2026/27
FY 2026/27
FY 2026/27
PROJECT DESCRIPTION: The lease of (4) Dodge Durangos and required outfitting.

PROJECT NEED: With the 24/7 type of operational schedule PD vehicles endure, they are recommended for replacement between 70-80k miles. Beyond that mileage maintenance costs and vehicle down time drastically increase SOURCE DOCUMENT: N/A
STRATEGIC PLAN GOAL: Public Safety

PROJECT PHASE
Planning
Design
Construction
Other (Lease)
Outfitting
TOTAL

FUNDING SOURCES
Measure U
TOTAL
IITOTAL PROJECT COST:

FY 25/26
FY 26/27
$ 125,000
$ 125,000
FY 27/28
FY 25/26 FY 26/27 FY 27/28
$ 125,000
$ 125,000 II
$ 125,000
PROJECT TYPE:

FY 28/29
FY 28/29
FY 29/30
FY 29/30
New
CATEGORY: Vehicles & Equipment

CITY OF PLACENTIA

CAPITAL IMPROVEMENT PROJECT INFORMATION
PROJECT TITLE: Fire Department Radio
Replacement
PROJECT #: 27-802
DEPARTMENT:

Fire
DEPT. PROJECT MGR:

Api Weinert/Crystal Adams
SCHEDULE:

Design Complete:

Construction Complete:

Project Delivery:

PROJECT LOCATION

CITYWIDE
PROJECT DESCRIPTION:

PROJECT NEED:

SOURCE DOCUMENT:

STRATEGIC PLAN GOAL:

Additional radios for Fire and Life Safety: (3) Replacement radios with comprehensive installation package, and additional batteries to replace the ones purchased in 2020.

As the department increases in size, we begun utilizing the radios set for strike teams/reserves and reassigning them to our front line staff. We need additional radios to replace our reserve radios and replace frontline equipment (batteries, lapel mics, etc.) purchased in 2020.

N/A
Public Safety

PROJECT PHASE
Planning
Design
FY 2026/27 Construction
Other (Purchase)
TOTAL

FUNDING SOURCES
Measure U
TOTAL
IITOTAL PROJECT COST:

FY 25/26
FY 25/26
FY 26/27
$ 40,000
$ 40,000
FY 26/27
$ 40,000
$ 40,000
FY 27/28
FY 27/28
$ 40,000 II PROJECT TYPE:

CATEGORY:

FY 28/29
FY 29/30
FY 28/29 FY 29/30
Nevi
Vehicles & Equipment

Project Type
City Buildings & Faciulities
City Buildings & Faciulities
City Buildings & Faciulities
City Buildings & Faciulities
City Buildings & Faciulities
City Buildings & Faciulities
City Buildings & Faciulities
City Buildings & Faciulities
City Buildings & Faciulities
City Buildings & Faciulities
City Buildings & Faciulities
City Buildings & Faciulities
City Buildings & Faciulities
City Buildings & Faciulities
City Buildings & Faciulities
Major Studies
Major Studies
Major Studies
Major Studies
Major Studies
Major Studies
Major Studies
Major Studies
Major Studies Total
Parks
Parks
Parks
Parks
Parks
Parks
Parks
Parks
Parks
Parks
Parks
Parks
Parks
Parks Total
Sewer
Sewer
Sewer Total
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
Streets & Streetscapes
FY2025-26 Ongoing Capital Projects
Project Description
105213 - Public Safety Building
105213 - Public Safety Building
26-501 Fuel Tank Replacement
26-502 Whitten Center Kitchen Renovation
26-503 Aguirre Building Renovation
26-504 Powell Building Improvement Project - Windows
505003 - Powell Build HVAC
586508 - Council Chambers / Media Room
675311- Refurbish PD Motor Barn
685503 -117 N. Main Street Demo
795003- Powell Building Improvement Pr
795505 - Removal of Corp Yd Gas Tank
795510 - Tynes Gym Roof Replacement
796508 - Council Chambers / Media Room
Total
109402 - IT Strategic Plan & Smart City
749104 - Chapman Corridor
749504 - DIF Update and Creation of Suc
749505 - SP5 Update
749506 - CEQA Updates
749507 - Housing Element Update 2025
796506 - Develop Cybersecurity Plan
799202- EFID Design
26-702 Samp and Los Vaqueros Park Playground Renovations 26-703 Replace Park Benches
26-705 Los Vaqueros Storm Drain
507313 - Jaycee Parkette Renovation
637502 - Restroom Renovations (Citywide
637504 - McFadden Park Playground Reno
637506 - Tuffree Park Sports Fields Lig
697202- Kraemer Park Memorial Fountain
697210 - Playground Resurfacing (Variou
697212- McFadden Pergola Replacement
697303 - Replace Park Benches
797311- Gomez Park Landscape Improveme
797507 - Tuffree Park Sidewalk Replacem
103101 - TOD/Crowther Sewer Project
713101- TOD/Crowther Sewer Line Projec
101206 - Caltrans Public Art Program
107507 - Tuffree Park Sidewalk Replacem
186098 - FY 23-24 Roadway Rehab Constru
26-101 Old Town Streetscape Improvements
26-102 FY 25-26 Annual Sidewalk and Curb Ramp Repairs
26-103 Golden Avenue Bridge Replacement Project Construction 26-103 Golden Avenue Bridge Replacement Project Construction 26-104 FY 24-25 Residential Street Rehabilitation
26-104 FY 24-25 Residential Street Rehabilitation
26-104 FY 24-25 Residential Street Rehabilitation
26-104 FY 24-25 Residential Street Rehabilitation
331201- FY 2021-22 Roadway Rehab Proj
331506 - FY23-24 Residential Slurry
331801- GoldenAv Bridge JL61116
336098 - FY 23-24 Roadway Rehab Constru
506098 - FY 23-24 Roadway Rehab Constru
606098 - FY 23-24 Roadway Rehab Constru
791502 - FY 24-25 Concrete Repair Progr
791503 - FY 24-25 Annual Tree Planting
791506 - FY23-24 Residential Slurry
796098 - FY 23-24 Roadway Rehab Constru
861501- Old Town Streetscape Improveme
219
Funding Source
101- General Fund
221- Technology Impact Fees
102 - Measure U
307 - Parks & Rec Impact Fee
307 - Parks & Rec Impact Fee
225 - State Grants
DNU-280 - Misc Grant Fund
214 -PEG
301- Public Safety Impact Fee
304 -Affordable Housing Impact Fee
102 - Measure U
102 - Measure U
102 - Measure U
102 - Measure U
101- General Fund
208 - General Plan Update Fees
208 - General Plan Update Fees
208 - General Plan Update Fees
208 - General Plan Update Fees
208 - General Plan Update Fees
102 - Measure U
102 - Measure U
225 - State Grants
307 - Parks & Rec Impact Fee
307 - Parks & Rec Impact Fee
DNU-280 - Misc Grant Fund
307 - Parks & Rec Impact Fee
307 - Parks & Rec Impact Fee
307 - Parks & Rec Impact Fee
307 - Parks & Rec Impact Fee
302 - Quimby In Lieu Imapct Fee
302 - Quimby In Lieu Imapct Fee
302 - Quimby In Lieu Imapct Fee
102 - Measure U
102 - Measure U
101- General Fund
308 - TOD Sewer Impact Fee
101- General Fund
101- General Fund
211- Measure M
206 -EIFD
204-CDBG
102 - Measure U
224 - Federal Grants
102 - Measure U
211- Measure M
217 - State Gas Tax - RMRA
218 - State Gas Tax
505 - City Capital Projects
505 - City Capital Projects
505 - City Capital Projects
505 - City Capital Projects
DNU-280 - Misc Grant Fund
217 - State Gas Tax - RMRA
102 - Measure U
102 - Measure U
102 - Measure U
102 - Measure U
206 - EIFD
Project Balances
1,094,626
(3,802)
543,894
30,000
40,000
112,350
167,528
62,615
25,000
55,000
175,000
95,913
10,964
2,890
2,411,977
16,940
241,882
61,076
98,000
47,597
93,800
60,000
13,113
632,407
600,000
60,000
150,000
521,179
28,000
90,000
44,013
6,407
150,000
50,000
49,270
24,701
64,649
1,838,219
8,731
47,876
56,607
32,170
254,280
276,345
150,000
34,838
819,575
3,502,724
295,424
654,176
1,414,458
151,548
62,145
10,000
2,493,905
51,300
557,000
218,076
20,445
6,670
140,703
277,233
9,770,060

Project Type
Streets & Streetscapes Total
Technology
Technology
Technology
Technology Total
Traffic & Transportation
Traffic & Transportation
Traffic & Transportation
Traffic & Transportation
Traffic & Transportation
Traffic & Transportation
Traffic & Transportation
Traffic & Transportation
Traffic & Transportation
Traffic & Transportation
Traffic & Transportation
Traffic & Transportation
Traffic & Transportation
Traffic & Transportation
Traffic & Transportation
Traffic & Transportation
Traffic & Transportation
Traffic & Transportation
FY2025-26 Ongoing Capital Projects
Project Description Funding Source
26-601 Desktop Computer Replacement Program
26-603 Public Safety Operations HW Upgrades
26-604 City Facilities Server/Network Upgrades
192002 - Orangethorpe TS Sync
192203 - Rose/Tustin Regional Traffic S
192504 - Yorba Linda TSSP
192808 - I mpHwy TS Synch -1L68010
192809 - ChapMalTSSynch-JL68004
26-201 Citywide Signal Hardware Upgrades
26-202 Safe Streets for All
26-202 Safe Streets for All
26-203 Highway Safety Improvement Program (HSIP) Cycle 12 26-203 Highway Safety Improvement Program (HSIP) Cycle 12 332908 - HSIP Traffic Singals
502502 - Atwood Trail Project
502504 - Yorba Linda TSSP
602503- Residential Streets Curb Ramps
652002 - Orangethorpe TS Synchro
652203 - Rose/Tustin Regional Traffic S
692502 - Atwood Trail Project - Final E
702001- TOD Traf Mitigation
Traffic & Transportation Total
Vehicles and Equipment 108501- Reserve Fire Truck
Vehicles and Equipment 26-801 Fleet Lift Replacement
Vehicles and Equipment 26-802 Fire Department Equipment Vehicles and Equipment Total
Grand Total
220
221- Technology Impact Fees
221- Technology Impact Fees
221- Technology Impact Fees
201- Air Quality Management
201- Air Quality Management
201- Air Quality Management
201- Air Quality Management
201- Air Quality Management
303 - Traffic Impact Fee
102 - Measure U
225 - State Grants
102 - Measure U
225 - State Grants
505 - City Capital Projects
226 - County Grants
DNU-280 - Misc Grant Fund
217 - State Gas Tax - RMRA
303 - Traffic Impact Fee
303 - Traffic Impact Fee
302 - Quimby In Lieu Imapct Fee
310 - TOD Traffic Impact Fee
101- General Fund
503 - Equipment Replacement
311- Fire Impact Fee
Project Balances
21,193,075
45,980
42,963
39,803
128,746
22,000
53,000
27,695
5,280
45,638
154,848
30,000
120,000
28,110
252,990
634,865
65,852
105,001
27,736
8,000
100,000
37,200
181,382
1,899,597
170,000
35,000
29,709
234,709
28,395,337

7 Year Capital Projects
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 $ 8,413,291 $ 5,304,998 $ 16, 205, 748 $ 6,218,786 $ 5,744,725 $ 6,034,211 $ 6,335,922 $ 54,257, 681 N
Total Streets & Streetscapes
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 $ 272,900 237

Project
2023 LRSP Signal Timing Improvements*
12023 LRSP Access Management at Signalized Intersections* 12023 LRSP Pedestrian Improvements at Non -Signalized Intersections* 12023 LRSP Advanced Dilemma Zone Detection Devices*
*multiple locations, can be included with individual street resurfacing projects
Total Traffic and Transportation Ops
7 Year Capital Projects
FY 25/26 FY 26/27 FY 27/28 FY 28/29 FY 29/30 FY 30/31 FY 31/32 Grand Totals $ 512,720 $ 512,720
$ 1,460,000 $ 1,460,000
$ 305,750 $ 305,750
$ 595,000 $ 595,000
$ 154,848 $ 815,352 $ 1,243,150 $ 1,822,720 $ 1,292, 000 $ 2,532,000 $ 220,000 1$ 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 I $ - I $ 1,800,0001$ 1,223,0001$ 4,290,000 $ 5,580,000 $ 1,677000 $ 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 I $ - 1 $ 23Z0001$ 505,0001$ 663,0001$ 3,660,0001 $ 3,660,000 I $ 1,985,000 I $ 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
1,402,3501 $ 1,100,0001 $
2,900,000 $ 150,000 $
$ 5,552,350
238

Project
7 Year Capital Projects
FY 25/26 FY 26/27 FY 27/28 FY 28/29 FY 29/30 FY 30/31
Desktop Computer Replacement Program $ 75,000 $ 75,000 $ Enterprise Camera and Security Upgrades $ 95,535
Public Safety Operations HW Upgrades $ 75,000
City Facilities Server/Network Upgrades $ 50,000 $ 50,000 $ Total Technology I $ 295,5351 $ 125,0001 $
Samp & Los Vaqueros Park Renovation Project $ 600,000
Kraemer Park Fountain Renovation Project $ 750,000
Tuffree Park Sports Field Renovation Project
Champions Sports Park Renovation Project
Bradford Park Renovation Project
Tynes Gym Roof Replacement $ 255,000
Kraemer Park Renovation Project
Replace Park Benches
Whitten Center Pool ADA Renovation
Los Vaqueros Storm Drain $
Total Parks 1 $
$ 60,000
$ 750,000
150,000
1,065,0001 $ 1,500,0001 $ 1 $
Fleet Lift Replacement $
Fire Department Equipment $
Annual Vehicle Replacement Program
Annual Vehicle Replacement Program
Annual Vehicle Replacement Program
'Annual Vehicle Replacement Program
'Annual Vehicle Replacement Program
'Annual Vehicle Replacement Program
'Total Vehicles and Equipment
Smart City Master Plan
Total Major Studies
Total All Projects
75,000 $ 75,000 $
50,000 $ 50,000 $
125,000 1 $ 125,000 1 $
$ 500,000
35,000
17,200 $ 18,060 $ 18,963 $
$ 500,000
$ 525,000
$ 52,200 1 $ 518,0601 $ 543,9631 $
$ - $ - $ - $
$ 11, 383,224 $ 11, 400, 410 $ 22, 745, 861 $ 14, 340, 667 $ 75,000 $ 75,000 $
50,000 $ 50,000 $
125,000 1 $ 125,000 1 $
FY 31/32 Grand Totals
75,000 $ 525,000
$ 95,535
$ 75,000
50,000 $ 350,000
125,000 1 $ 1,045,535
$ 600,000
$ 750,000
$ 500,000
$ 650,000 $ 650,000
$ 500,000 $ 500,000
$ 255,000
$ 700,000 $ 700,000
$ 60,000
$ 750,000
$ 150,000
500,000 1 $ 650,0001 $ 500,0001 $ 700,0001 $ 4,915, 000 19,911 $ 100,000 $
$ 578,813
$
571,161 1 $ 678,813 1 $ 629,6551 $ 661,138 $ 3,654,990
- $ - $ $
17, 730,537 $ 15,15Z867 $ 12,418, 060 $ 105,176, 626
551,250
$ 35,000
21,902 $ 22,997 $ 219,034
$ 500,000
$ 525,000
$ 551,250
$ 578,813
607,753 $ 607,753
$ 638,141 $ 638,141
239

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 FY2026-27.

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 $77,685,254 using the per capita personal income growth and county population growth factors.

GANN APPROPRIATIONS LIMIT CALCULATION FY 2026-27
FY 2025-26 Appropriations Limit
$128,022,711
Population Growth (City or County) = -0.02%

0.9800
Cost of Living (Per Capita or Non-residential construction growth) = 4.95%

1.0495
FY 2026-27 Appropriations Limit
($128,022,711 x 0.9800 x 1.0495)
$131,672,638
224

GANN APPROPRIATIONS LIMIT
140,000,000
120,000,000
100,000,000
80,000,000
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225

FINANCIAL POLICIES
One of the chief responsibilities of the City of Placentia to its residents is the care of public funds.

These budget and financial management policies are designed to ensure the fiscal stability of the City of Placentia and guide the development and administration of the annual operating and capital improvement budgets through wise and prudent management of municipal finances, while providing for the adequate funding of the services desired by the public and the maintenance of public facilities.

Objectives
The City's financial objectives address revenues, cash management, expenditures, debt and risk management, capital needs, budgeting and management. Specific objectives are:
➢ To protect the policy-making ability of the City Council by ensuring important policy decisions are not dictated by financial problems or emergencies. ➢ To assist City management by providing accurate and timely information on financial conditions.
➢ To provide sound principles to guide the fiscal decisions of the City Council and City management.
➢ To provide essential public and capital facilities and prevent their deterioration. ➢ To set forth operational principles that minimize the cost of government and financial risk, to the extent consistent with services desired by the public. ➢ To enhance the policy-making ability of the City Council by providing accurate information on program costs.
➢ To employ revenue policies that seek to prevent undue or unbalanced reliance on one or a relatively few revenue sources; and,
➢ To implement a system of internal controls that ensures the legal and appropriate use of all City funds

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
Departments begin
preparing their indivival
budgets
February 2026
Fiscal Year Begins
July 1, 2026
Budget Approval
City Council
June 2026
226
City Administrator presents
Proposed FY2026/27 Budget
to Public and City Council
May 2026
Finance finalizes revenue
projections, internal
service charges and
personnel expenses
April 2026
Finance and Public
Works finalize Capital
Improvement Plan

FINANCIAL POLICIES
year in which they are to take effect
➢ Allows adjustments to the budget throughout the fiscal year with proper approvals ➢ Utilizes encumbrances of appropriations as a budgetary control technique ➢ Is adopted by resolution of the City Council
➢ Exercises budget controls at the department level
Balanced Budget
The City Administrator will present a balanced budget for adoption by the City Council prior to the beginning of the fiscal year. A balanced budget is defined as operating revenues equal to or greater than operating expenditures, including any debt service obligations. In some years, it is allowable for total expenditures to exceed revenues with the difference supported by unassigned fund balance, if necessary to fund capital improvements projects or other one-time, non-recurring expenditures.

Budget Process & Calendar
The City of Placentia operates on a fiscal year basis, starting July 1 and ending June 30. The budget is prepared by the Finance Department with the support of each operating department under the direct supervision of the City Administrator.

The Finance Department is responsible for coordinating all revenue estimates contained in the budget. Estimates are 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 budget is prepared using Modified Accrual Basis, which recognizes revenues when they are measurable and available, and expenditures are recognized when the liability is incurred (except long term items like debt).
227

FINANCIAL POLICIES
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 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
228

FINANCIAL POLICIES
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, 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.
229

REVENUE MANAGEMENT POLICIES
Sources of Revenue

FINANCIAL POLICIES
The City will strive to maintain a diversified and stable revenue portfolio to provide protection from short -run fluctuations in any single revenue source to promote consistent service levels.

Intergovernmental assistance shall be used to finance only those capital improvements that are consistent with the capital improvement plan and local government priorities, and whose operation and maintenance costs have been included in Operating Budget forecasts.

Programs and services funded by restricted revenue will be clearly designated as such. Restricted revenue shall only be used for purposes legally permissible and in a fiscally responsible manner.

Restricted revenues shall be used prior to unrestricted revenue as legally permissible.

The City shall develop and maintain methods of forecasting future revenues and expenditures.

These methods shall project the City's future revenues and expenditures through a variety of methods including, but not limited to, forecasts of the economy and future development of the City.

Revenue Collection
The City shall strive to improve its tax collection rate through legislative initiative and advocacy at the state level and cooperative effort at the county level.

Revenue Projection
The City will estimate General Fund revenues using an objective and analytical process, as well as documenting and maintaining specific assumptions. In instances where there is uncertainty as to assumptions, conservative revenue projections shall be provided.

Fees and Cost Recovery
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 - 230

FINANCIAL POLICIES
purpose revenues is appropriate for community -wide services, while user fees are appropriate for services that are of special benefit to easily identified individuals or groups.

Service Recipient versus Service Driver After considering community -wide versus special benefit of the service, the concept of service recipient versus service driver should also be considered. For example, it could be argued that the applicant is not the beneficiary of the City's development review efforts: the community is the primary beneficiary; however, the applicant is the driver of development review costs, and as such, cost recovery from the applicant is appropriate.

Effect of Pricing on the Demand for Services: The level of cost recovery and related pricing of services can significantly affect the demand and subsequent level of services provided. At full cost recovery, this has the specific advantage of ensuring that the City is providing services for which there is genuinely a market that is not overly -stimulated by artificially low prices.

Conversely, high levels of cost recovery will negatively impact the delivery of services to lower income groups. This negative feature is especially pronounced, and works against public policy, if the services are specifically targeted to low-income groups.

Feasibility of Collection and Recovery: Although it may be determined that a high level of cost recovery may be appropriate for specific services, it may be impractical or too costly to establish a system to identify and charge the user. Accordingly, the feasibility of assessing and collecting charges should also be considered in developing user fees, especially if significant program costs are intended to be financed from that source.

Grants and Federal Funds
The City shall aggressively pursue all grant opportunities; however, before accepting grants, the City will consider the current and future implications of both accepting and rejecting the monies, including:
➢ The amount of matching funds required.
➢ In-kind services needed to be provided.
➢ 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.
231

FINANCIAL POLICIES

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.

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. 232

FINANCIAL POLICIES
Overtime which is reimbursable from another government agency such as Fire Strike Teams or mutual aid is not subject to the above requirements. However, such expenses and the resulting reimbursements require City Council approval.

Measure U
The City of Placentia is committed to sound financial policies that maximize the highest level of City services for the people of Placentia. The City Council recognizes the need to protect the City's assets and to ensure long-term financial sustainability.

In November 2018, Placentia voters overwhelmingly approved Measure U, a 1% sales tax increase to help fund the cost of much-needed infrastructure repairs and maintenance as well as public safety and other critical services. To ensure the Measure U funds are spent accordingly, the Placentia City Council voted to update the Policy 460, a reserve policy including guidelines for appropriating new ongoing or one-time unrestricted revenues to be used for specific purposes.

The purpose of these funding allocations is to ensure that the new reserve areas are prioritized long-term and ultimately improve the City's fiscal health. To ensure that the policy is applied consistently by future City administrations and Councils, any modification to this policy requires a supermajority or 4/5ths vote of the City Council. The current allocations of Measure U monies are:
233

Infrastructure, Vehicles, and Equipment Reserve

FINANCIAL POLICIES
Before GF After GF Reserve
Reserve (25%) (25%) met
met
40% 50%
Other Post -Employment Benefits (OPEB) Sustainability 10% 10% Reserve
Employee Recruitment and Retention Reserve (including
additional staff)
General Fund Contingency Reserve
30% 30%
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. 234

FINANCIAL POLICIES
Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds, even though the latter are excluded from the government -wide financial statements. Major individual governmental funds are reported as separate columns in the fund financial statements. The government -wide financial statements are reported using the economic 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:
235

FINANCIAL POLICIES
➢ 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.

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. 236

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 POLICIES
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.
237

FINANCIAL POLICIES
Portfolio Reporting
On a quarterly basis, or as otherwise requested by the City Administrator, the City Treasurer shall provide the City Council a report indicating each of the City's investments. The report shall include a statement certifying the ability of the City to meet its expenditure requirements for the next six months or provide an explanation as to why sufficient
money shall, or may not, be available. The investment
portfolio report shall include market information for all investments.

Authorized Investments
The City is governed by the California Government
Code, §§ 53600 et seq. Within the context of these
limitations and based on the cost at time of purchase.

A more detailed list of authorized investments is in the adopted Investment Policy.

FUND BALANCE POLICY
To maintain the City's credit rating and meet seasonal cash flow shortfalls, economic downturns or a local disaster, the budget shall provide for an anticipated fund balance for general government and enterprise fund types. Fund balance shall be exclusive of all restrictions, commitments, and assignments not available for use in emergencies and contingencies.

There are almost always important limitations on the purpose for which all or a portion of the resources of a governmental fund can be used. The forces of these limitations can vary significantly, depending upon their source. Therefore, the various components of fund balance are designed to indicate, "•••the extent to which the City is bound to honor constraints on the specific purposes for which amounts in the fund can be spent." Fund balance is categorized in five classifications, depicting the relative strength of the spending constraints placed on the purposes for which the resources can be used. The five classifications are:

Non -spendable: amounts not in spendable form or are required to be maintained intact (inventories, prepaid items, endowment)
Restricted: portions of fund balance that reflect resources subject to externally enforceable legal restrictions. Amounts constrained to specific purposes by their providers, through constitutional provisions, or by enabling legislation (bond proceeds, Pension Trust Fund assets, Measure M, creditors, grantors, restricted donations or contributions)
238

FINANCIAL POLICIES
Committed: amounts constrained to specific purposes by a government itself, using its highest level of decision-making authority (City Council), and remains binding unless removed in the same manner
Assigned: amounts a government intends to use for a specific purpose; intent can be expressed by the governing body, or by an official or body to which the governing body delegates the authority (year-end encumbrances, infrastructure and rehabilitation funding)
Unassianed: 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 2026-27 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 2026-27 budget does not set aside funding for future capital needs.

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

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

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

Seven -Year Capital Improvement Program
The City Administrator shall develop and maintain a seven-year projection of capital improvement projects based on the General Plan, Specific Plans, and City Council approved projects. The seven- year projection shall be presented as part of the proposed annual budget. The Capital 239

FINANCIAL POLICIES
Improvement Program (CIP) should be tied to projected revenue and expenditure constraints.

Future planning should consider periods of revenue surplus and shortfall and adjust projects and programs accordingly. The seven-year projection shall include new capital projects, rehabilitation needs and long-term maintenance.

Capital Improvement Program (CIP) -- Current Fiscal Year Appropriation The current fiscal year CIP budget details the projected costs of acquisition, design, construction or rehabilitation of major capital facilities and infrastructure. The Measure U Fund and other special revenue funds are used to track the receipt and disbursement of funds for specific CIP projects.

For many projects, revenue resources and expenditures may extend over several years and continuing appropriations will be a part of the annual budget to track multi-year capital projects.

Accordingly, project appropriations are generally made when contracts are awarded. If project costs at the time of bid award are less than the budgeted amount, the balance will be unappropriated and returned to fund balance or allocated to another project. If project costs at the time of bid award are greater than budget amounts, five basic options are available:
➢ Eliminate the project.
➢ Defer the project for consideration to the next Financial Plan period. ➢ Re -scope or change the phasing of the project to meet the existing budget. ➢ Transfer funding from another specified, lower priority project. ➢ Appropriate additional resources as necessary from fund balance.

The City's CIP projects are budgeted on an annual basis. As a result, monies are allocated to projects in the fiscal year the funding sources are identified, available and approved by Council.

Annual appropriations for capital projects are contained in the appropriate special funds budget.

Seven -Year Capital Improvement Plan
The City will update the seven-year Capital Improvement Plan each budget year. However, the adoption of the seven-year plan does not authorize the funding of projects identified within the seven-year plan beyond the current fiscal year.

The City's capital improvement plan will recognize the borrowing limitation of not only the City but also the debt tolerance (direct and overlapping debt) of the City as a whole. The adopted annual budget shall contain a seven-year summary projection of revenues and expenditures, which specifies the revenue sources and anticipated allocation schedule for the seven-year CIP. This multi-year plan shall be updated on an annual basis. Individual capital improvement projects shall include a projected cost amount for City administration, whereby project estimates reflect the total cost of the project.
240

FINANCIAL POLICIES
Capital Improvement Funding
Within the limitation of existing law, various funding sources may be utilized for capital improvements. Capital projects shall not be dictated by the nature of funding available except to the extent that the projects meet an initial test required to achieve City goals and to the extent that projects must be placed in priority to utilize outside funding. The City shall actively pursue outside funding sources for all capital improvement
projects.

CIP Budget Carryover
Unexpended project balances shall be carried
forward to future fiscal years to complete the intent
of the original budget, contingent upon approval
by the City Council. The annual budget shall
identify an estimated "Continuing Appropriation"
balance that will be carried over to complete each specific multi-year project. The City Council will adopt by resolution all continuing appropriations after the fiscal year is closed and final numbers are known.

Upon completion of each capital project, unspent funds shall be reported to the City Council through the year-end budget report. The City Administrator shall provide recommendations to redirect the use of unspent capital project funds in the year-end report and the annual budget.

CIP Funding Criteria
The City will use the following criteria to evaluate pay-as-you-go versus long-term financing (pay - as -you -use) in funding capital improvements:

Factors Favoring - Pay -As -You -Go Financing
➢ Current revenues and adequate fund balances are available, or project phasing can be accomplished.
➢ Existing debt levels adversely affect the City's credit rating. ➢ Market conditions are unstable or present difficulties in marketing.

Factors Favoring - Long Term Financing (Pay -As -You -Use) ➢ Revenues available for debt service are deemed sufficient and reliable so that long-term financings can be marketed with investment grade credit ratings. ➢ The project securing the financing is of the type which will support an investment grade credit rating.
➢ Market conditions present favorable interest rates and demand for City financings. ➢ A project is mandated by state or federal requirements, and resources are insufficient or unavailable.
➢ The project is immediately required to meet or relieve capacity needs and current resources are insufficient or unavailable.
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FINANCIAL POLICIES
> The life of the project or asset to be financed is ten (10) years or longer. > Vehicle leasing when market conditions and operational circumstances present favorable opportunities.

In no case shall projects incur a funding deficit without the approval of the City Council.

ENTERPRISE FUND FEES AND RATE STRUCTURE
Water, Solid Waste and Sewer_ The City will set fees and rates at levels which fully cover the total direct and indirect costs, including operations, capital outlay, and debt service—of the following enterprise programs: refuse and sewer maintenance.

Ongoing Rate Review: The City will review and adjust enterprise fees and rate structures as required to ensure that they remain appropriate and equitable.

City Services: In accordance with long-standing practices, the City will treat the refuse and sewer maintenance funds in the same manner as if they were privately owned and operated. This means assessing reasonable charges that are reimbursed to the City for the use of City owned facilities, equipment, vehicles and other related services to fully recover these costs.

Enterprise Fund Debt Capacity; The City will set enterprise fund rates at levels needed to fully cover debt service requirements as well as operations, maintenance, administration, and capital improvement costs. The ability to pay new debt for enterprise operations will be evaluated as an integral part of the City's rate review and setting process.

APPROPRIATIONS LIMIT
The Council will annually adopt a resolution establishing the City's appropriations limit calculated in accordance with Article XIII -B of the Constitution of the State of California, §7900 of the State of California Government Code, and any other voter approved amendments or state legislation that affect the City's appropriations limit.

The supporting documentation used in calculating the City's appropriations limit and projected appropriations subject to the limit will be available for public and Council review at least 10 days before Council consideration of a resolution to adopt an appropriations limit. The Council will generally consider this resolution in connection with final approval of the budget.

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. 242

FINANCIAL POLICIES
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 financing 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. ➢ 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.
243

FINANCIAL POLICIES
> 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. 244

FINANCIAL POLICIES
Legal Debt Limit Calculation (General Obligation Debt)
Assessed Valuation, FY 2025-26*
Adjusted Assessed Valuation (x25%)
Legal Debt Limit- 15% of Adjusted Assessed Valuation
Total Net Debt Applicable to Limitation: General Obligation Bonds Percentage of Debt Applicable to the Legal Limit:
*Source: Orange County Assessor's Office
Year
Ending Motorola
June 30 Lease
2026 152,862
2027 152,862
2028 152,862
2029 152,862
2030 152,862
2031 152,862
2032 152,862
2033 152,862
2034
2035-2045
Total 1,222,896
Principal 999,666
Interest 223,230
2021 Fire
Installment Fire Loan
Sale Loan #1 #2
403,220 412,591 216,001
401,049 412,591 216,001
404,795 412,591 216,001
403,385 412,591 216,001
400,900 206,296 108,000
2,013,349
1,925,000
88,349
1,856,660
1,737,717
118,943
972,004
910,617 6,705,001 46,339,998 9,050,000
61,387 1,323,181 17,989,256 7,181,450
$9,995,957,277
$2,498,914,319
$374,837,148
$0
0%
2020A 2023A
2013 Tax Lease Lease
Allocation Revenue Revenue
Refunding Bonds Bonds
1,008,188 4,283,036 559,675
1,008,788 4,281,944 562,175
1,007,700 4,282,596 559,300
1,002,375 4,284,270 561,050
1,002,950 4,284,129 562,300
1,001,625 4,283,105 558,175
998,400 4,284,134 558,675
998,156 4,282,992 558,675
4,285,791 558,175
25,777,257 11,193,250
8,028,182 64,329,254 16,231,450
The City has issued debt to support large capital projects and initiatives such as the creation and start up of the Placentia Fire and Life Safety Department in 2020 as well as the public safety building that is currently under construction. Additionally, the City issued debt in 2020 to pay off the City's unfunded actuarial liability for pension debt with CaIPERS. The City balances the need to issue debt for larger purchases with the impact the ongoing debt service commitments have on the City's operating budget.

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.
245

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?
246

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
Fiduciary
Funds

FUND DESCRIPTIONS
Operating
Budget
Governmental
Funds
Successor
Agency Fund
OPEB Trust
General Fund
Proprietary
Funds
Special
Revenue Funds
Enterprise
Funds
Internal
Service Funds
The measurement focus for governmental funds is on current spendable resources, and as such, the balance sheets for these types of funds include only current assets and current liabilities.

Governmental funds are accounted for on a modified accrual basis, thus revenues are recognized when measurable and available, (60 days) and expenditures are recorded when the related liability is incurred.

GENERAL FUND
The General Fund is the City's single largest fund type and accounts for unrestricted revenues such as general taxes and intergovernmental revenue, user fees, fines, rents, and other miscellaneous general revenues. This fund supports basic services including Police, Fire & Life Safety, Development Services, Community Services, and general administration.

SPECIAL FUNDS (Restricted)
Special revenue funds are used to account for the proceeds from specific revenue sources that are legally or contractually restricted to expenditures for specific purposes.

AB2766 - Air Quality Management Fund
This fund accounts for the City's programs implementing Assembly Bill (AB) 2766, the California Clean Air Act of 1988. Under the provisions of AB 2766, 40% of the fees imposed by the South Coast Air Quality Management District (SCAQMD) are allocated to local jurisdictions to fund expenditures for the reduction of air pollution from motor vehicles. Past qualifying projects have 247

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

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

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

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

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

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

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

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

Specific capital projects for street and traffic signal improvements and rehabilitation endeavors are
identified in the Capital Improvement Program (CIP)
budget.
248

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. 249

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.

Successor Agency of the Redevelopment Agency of the City of Placentia 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 Agency to 250

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.
251

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.

COMMUNITY PROFILE
Demographics
O O O
00000
h'h
53,759 Total Population

39.1 Median Age

49.2% Male & 50.8% Female

63.6% Homeownership Rate
252

44.2% of Population with
bachelor's degree or Higher
110 0
° 1I
yME MEME ME�
ME
ME
ME
ME
ME
Median Income- $115,929
17,891 Total Housing Units

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
Avenue and Melrose Avenue retain their names today.

COMMUNITY PROFILE
of the town and, in his honor, Bradford
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)
76 Adamson Police Products
Arco AM/PM
Arco Gas Station
Audi Leasing Ltd Bentley Leasing
Audi North OC
Beacon Sales Acquisition
Bejac
Chevron
Chick-Fil-A
Fairway Ford
Lx Hausys America
253
Marshalls
Mason West
Petroleum Marketing Equipment
Print & Finishing Solutions
Prosource of North Orange County
Ralphs
Roofing Wholesale
Ross
Schorr Metals
Stater Bros
Suburban Heating Oil Partners
United Service Technologies

Accrual Basis of
Accounting
Adjusted / Amended
Budget
Air Quality
Management District
(AQMD)
Air Quality
Management Plan
(AQM P)
Allocation of Funds
Annual
Comprehensive
Financial Report
(AC F R)
Appropriation
Arterial Highway
Financing Program
(AH FP)
Assessed Property
Assessed Valuation
Assessed Valuation
(Secured)
Assessed Valuation
(Unsecured)

BUDGET GLOSSARY
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.

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

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 ( ).

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.

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

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.

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

A Measure M funded program for pavement rehabilitation projects on arterial roadways in the county.

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

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

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.

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.
254

Assessment District
(AD)
Audit
Balanced Budget
Bond Refinancing
Bonds
Bradley Burns
Uniform Local Sales
& Use Tax
Budget Surplus
Budget Amendment
California
Environmental
Quality Act
(CEQA)

BUDGET GLOSSARY
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.

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.

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

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

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

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.

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).

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.

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). 271

California
Transportation
Commission
(CTC)
Capital Equipment
Capital Expenditure
Capital Improvement
Program Budget
(CIP)
Certificates of
Participation
(COPS)
City Council
(CC)
Community
Development Block
Grant (CDBG)
Community Facilities
District
(CFD)
Community Oriented
Policing Services
(COPS)

BUDGET GLOSSARY
The agency responsible for programming and allocating funds for the construction of highway, passenger rail and transit improvements throughout California (Avww.catc.ca.aov)
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.

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.

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.

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.

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.

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.

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.

A grant program that provides partial funding of salaries for several front line law enforcement positions.
256

Conditional Use
Permit
(CUP)
Congestion
Management Plan
(CMP)
Consumer Price
Index
(CPI)
Contingency Reserve
Cost Allocated
Debt Service
Department,
(Function) Division
Discretionary
Funding
Opportunities
Drug Abuse
Resistance Program
Encumbrance
Enterprise Fund

BUDGET GLOSSARY
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.

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

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.

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

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

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

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

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

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 (Nww.dare.cor ).

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.

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.
273

Environmental
Enhancement and
Mitigation Program
(EEMP)
Environmental
Impact Report
(EIR)
Expenditure
Fair Housing Council
of Orange County
(FHCOC)
Fees
Fiscal Year
(FY)
Fixed Asset
Franchise Tax
Fringe Benefits

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

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.

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.

A private non-profit organization which fosters diversity in housing through education and the enforcement of state and federal fair housing laws ( www.fairhousinaoc.orc ).

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

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

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

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.

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.

These include retirement/pension; health, life, and disability insurance; workers' compensation; and vacation, administrative, medical and special leave of absence time.
258

Full -Time Equivalent
(FTE)
Fund
Fund Balance
Gas Tax
General Fund
General Plan
Geographical
Information System
(GIS)
Goal
Government Finance
Officers Association
(G FOA)
Governmental
Accounting
Standards Board
(GASB)
Grants
Gross Domestic
Product (Real)
(GDP)
Gross State Product
(GSP)

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

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

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

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

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

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

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

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

A professional association of state/provincial and local finance officers in the United States and Canada ( ).

Organized in 1984 by the Financial Accounting Foundation to establish standards of financial accounting and reporting for state and local governmental entities ( www.aasb.ora) .

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

The total of the goods and services produced by labor and property located in the United States.

The total of the goods and services produced by labor and property located in the State of California.
259

Growth Management
Area
(G MA)
Growth Management
Program
(GMP)
Hotel Tax (TOT)
Infrastructure
Inter -Fund Transfers
Landscape, Lighting,
and Park
Maintenance
(LLPM)
Lease -Purchase
Agreement
Level of Effort
Levy
Local Agency
Formation
Commission
(LAFCO)
Local Agency
Investment Fund
(LAIF)

BUDGET GLOSSARY
Inter jurisdictional planning regions within Orange County.

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.

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.

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.

Payments from one fund to another fund, primarily for work or services provided
An assessment district to provide funds for park and parkway landscaping, lighting and park maintenance.

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

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.

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

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

A voluntary program created by statute in 1977 in which participating agencies (local governments and special districts) invest public funds. 276

Long -Term Debt
Major Fund
Measure M
Measure M - Growth
Management Area
(M-GMA)
Measure M -
Turnback
Measure U
Memorandum of
Understanding
(MOU)
Modified Accrual
National Pollutant
Discharge
Elimination System

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

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.

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

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.

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.

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.

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

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.

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.
261

Objective
Operating Budget
Orange County Fire
Authority
(OCFA)
Orange County
Investment Pool
(OCIP)
Orange County
Transportation
Authority
(OCTA)
Ordinances
Outputs
Part I Crimes
Part II Crimes
Pavement
Management System
Pavement Quality
Index
(PQI)
Performance Budget
Performance
Measurements

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

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.

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

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

A regional transportation agency formed in 1991 to develop and implement unified transportation programs and services for Orange County ( ww.octa.n€ ).

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.

The general results expected from programs and functions.

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

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.

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

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

Statistical measures that are collected to show the impact of dollars spent on City services.
262

Personnel Expenses
Priority E
Priority I Calls
Program
Program Budget
Property Tax
Proposition 218
Public Employees'
Retirement System
(PERS)
Ralph M. Brown Act
Redevelopment
Agency
(RDA)

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

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.

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.

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

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

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.

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.

Provides retirement and health benefit services to members from the state, school districts and local public agencies ( vww.calpers.ca.aov).

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

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 263

Regional Surface
Transportation
Program
(RSTP)
Reserve
Resolution
Resources
Revenue
Right of Way
Southern California
Association of
Governments
(SCAG)
Special Funds
Traffic Enforcement
Index
Transaction Sales
Tax (District Tax)

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

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.

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.

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

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

Annual income received by the City.

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.

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 (��.�
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.

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

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.
263

Transfers-In/Out
Transient Occupancy
Tax
(TOT)
Transportation
Management
Association
(TMA)
Transportation
Management Plan
(TM P)
Unencumbered
Appropriation
Voice Over Internet
Protocol
(VoIP)

BUDGET GLOSSARY
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.

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

Also known as the Hotel or Bed Tax.

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.

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.

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.

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).
263

RESOLUTION NO. R-2026-39

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

PLACENTIA, CALIFORNIA, TAKING ACTIONS NECESSARY
TO ADOPT THE FISCAL YEAR 2026-27 ANNUAL BUDGET;

TAKING ACTIONS NECESSARY TO ADOPT THE FISCAL
YEAR 2026-27 CAPITAL IMPROVEMENT PROGRAM (CIP)
BUDGET WITH AN APPROPRIATION OF $10,147,629; AND

AUTHORIZING THE POSITION ALLOCATION PLAN,

CLASSIFICATION PLAN, AND COMPENSATION PLAN FOR
FISCAL YEAR 2026-27
A. Recitals
(i) The City Administrator, in accordance with Article XII, Sections 1202 and 1203 of the City Charter, has prepared and submitted a proposed annual budget for Fiscal Year 2025-26.
(ii) The City Council has reviewed the proposed budget and conducted a Public Hearing on said budget.
(iii) The Capital Improvement Program on file with the City Clerk incorporates the various anticipated revenues and expenditures of the City of Placentia for the Fiscal Year 2025-26 as known at this time, and the same would constitute a proper budget for the City for such period.
(iv) The Capital Improvement Program was presented to Planning Commission at the regularly scheduled meeting on May 12, 2026. Said Planning Commission found the Capital Improvement Program to be in conformance with the City's adopted General Plan. (v) The City of Placentia Position Allocation Plan and Compensation Plan, effective July 1, 2026, for the PCEA, PPOA, PPMA, FIRE employees and unrepresented employees including the City Administrator, Executive Management, and Mid - Management employees; effective July 1, 2026, are components of the annual budget process.
(vi) All legal prerequisites to the adoption of this Resolution have occurred.

B. Resolution

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

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

2. The City Council of the City of Placentia does hereby approve and adopt the Fiscal Year 2026-27 Budget, a full, true, and correct copy of which is on file in the Office of the City Clerk, hereby is adopted as such budget for such period.

3. The Capital Improvement Program for the City of Placentia for Fiscal Year 2026- 27, including appropriations in the amount of $10,147,629 as set forth in the budget on file with the City Clerk and made a part hereof, is hereby adopted as such budget for such period.

Resolution No. R-2026-39

Page 1 of 3 ends

Placentia City CouncilJune 30, 2026

Placentia City Council
June 30, 2026