San Clemente City Council
June 4, 2024

910 Calle Negocio
2nd Floor
San Clemente, California
www.san-clemente.org
Council Chambers
Mayor Cabral
Mayor Pro Tem Enmeier
Councilmember Duncan
Councilmember Knoblock
Councilmember Loeffler
5:00 p.m. - Closed Session
6:00 p.m. - Business Meeting (Special Meeting)
* The meeting agenda has been revised to
reflect the addition of item 10B - REQUEST FOR

ALLOCATION OF FUNDING FOR BEACH

NOURISHMENT AT NORTH BEACH

CITY OF SAN CLEMENTE
Tuesday, June 4, 2024
City Council
REVISED Regular and Special Meeting
Agenda
Information concerning City Council Meeting protocols and procedures is contained at the end of this agenda.

RULES FOR ADDRESSING COUNCIL
• Members of the public may address the City Council on matters within the jurisdiction of the City of San Clemente.
• If you wish to address Council, please complete one of the blue speaker cards located at the entrance to the Council Chambers and turn it in to the City Clerk or Deputy City Clerk. • Persons wishing to address Council concerning an agendized item will be invited to address Council during the time that Council is considering that particular agenda item.

Persons wishing to address Council concerning a non-agendized issue will be invited to address Council during the “Oral Communications” portion of the meeting. • When invited by the Mayor, please step to the podium, and if you wish, state your name and the City in which you reside, and make your presentation. Please limit your presentation to three minutes.

MISSION STATEMENT
The City of San Clemente, in partnership with the community we serve, will foster a tradition dedicated to:

Maintaining a safe, healthy atmosphere in which to live, work and play; Guiding development to ensure responsible growth while preserving and enhancing our village character, unique environment and natural amenities; Providing for the City’s long-term stability through promotion of economic vitality and diversity…
Resulting in a balanced community committed to protecting what is valued today while meeting tomorrow’s needs.

CALIFORNIA ENVIRONMENTAL QUALITY ACT
The California Environmental Quality Act (“CEQA”) is the state law that requires the City to evaluate and document the potential environmental consequences of discretionary decision. (See, California Public Resources Code Sections 21000-21189.3; and the “CEQA Guidelines” at California Code of Regulations Title 14, Division 6, Chapter 3, Sections 15000-15387). For each item that requires a CEQA determination by the City Council, there is a reference to that determination on this agenda, and more information regarding the CEQA analysis is included in the documents that accompany this agenda. To the extent that City staff determines that particular

1 City Council REVISED Regular and Special Meeting
Agenda
June 4, 2024
items are not subject to CEQA, there will be no indication of a CEQA action on this agenda.

DISCLOSURE OF CAMPAIGN CONTRIBUTIONS
Pursuant to Government Code § 84308, City Council Members are disqualified and not able to participate in any agenda item involving contracts (other than competitively bid, labor, or personal employment contracts), franchises, discretionary land use permits and other entitlements if the City Council Member received more than $250 in campaign contributions from the applicant or contractor, an agent of the applicant or contractor, or any financially interested participant who actively supports or opposes the City’s decision on the agenda item since January 1, 2023. Members of the City Council who have received, and applicants, contractors or their agents who have made, campaign contributions totaling more than $250 to a City Council Member since January 1, 2023, are required to disclose that fact for the official record of the subject proceedings. Disclosures must include the amount of the campaign contribution and identify the recipient City Council Member and may be made either in writing to the City Clerk before the agenda item or by verbal disclosure during consideration.

CLOSED SESSION (5:00 P.M.)
A. CONFERENCE WITH LEGAL COUNSEL - EXISTING LITIGATION
Existing litigation pursuant to Government Code section 54956.9(d)(1) Number of Cases: 1

1. Case Name: Harbor View Estates Homeowners Association v. City of San Clemente, Orange County Superior Court Case No. 30-2024-01371169 -CU-WM-CXC.

B. CONFERENCE WITH REAL PROPERTY NEGOTIATORS
Discussion concerning real property transactions in compliance with Government Code section 54956.8 regarding:

1. Property: 100 Avenida Presidio, San Clemente, Assessor Parcel Number (APN):
690-012-01 and 690-012-02
City Negotiators: Andy Hall, City Manager
Negotiating Parties: West Development Ventures, LLC
Under Negotiations: Price and terms

2. Property: 1100 North El Camino Real, San Clemente, Assessor Parcel Number (APN): 988-393-01 and 692-393-01
City Negotiators: Andy Hall, City Manager
Negotiating Parties: Novella Royale
Under Negotiations: Price and terms
C. CONFERENCE WITH LEGAL COUNSEL - ANTICIPATED LITIGATION Significant exposure to litigation pursuant to Government Code section 54956.9(a)(d) (2)
Number of Cases: 1

1. Facts and Circumstances per Government Code section 54956.9(e)(1): Facts and circumstances that might result in litigation against the City that the City believes are not yet known to a potential plaintiff or plaintiffs.

2 City Council REVISED Regular and Special Meeting
Agenda
June 4, 2024
BUSINESS MEETING (6:00 P.M.) (SPECIAL MEETING)

CALL TO ORDER

INVOCATION

PLEDGE OF ALLEGIANCE

ROLL CALL

1. Special Presentations
A. Presentation of Proclamation Proclaiming May through August 2024 as Drowning Prevention Awareness Season and Orange County Fire Authority Quarterly Size Up Presentation
Presentation of Proclamation presented to Orange County Fire Authority Division Chief Maule proclaiming May through August 2024 as Drowning Prevention and Awareness Season and Orange County Fire Authority Quarterly Size Up presentation by Division Chief Maule.

B. Stars, Stripes and Slip & Slides 4th of July Event
Presentation by Beaches, Parks and Recreation Director Wylie concerning the 4th of July Stars, Stripes & Slip and Slides event.

2. Council Member Reports

3. Oral Communications (Part 1)
Members of the audience who wish to address Council on matters that are within the jurisdiction of the City of San Clemente, but not separately listed on the agenda, may do so during the Oral Communications portion of the meeting. Speakers may address Council once during either Oral Communications Part 1 or Part 2. A total time limitation of 30 minutes is allocated for Oral Communications Part 1, with each speaker being allotted 3 minutes in which to give his or her presentation. Speaker order is determined by the order in which speaker cards are provided to the City Clerk or Deputy City Clerk at the meeting. Speakers that cannot be accommodated during Oral Communications Part 1 will be invited to address Council during Oral Communications Part 2, which appears on this agenda as Item No. 12. When invited by the Mayor, please step to the podium, and if you wish, state your name and the City in which you reside, and make your presentation. Under the Ralph M. Brown Act, the City Council cannot act on items raised during public comment but may respond briefly to statements made or questions posed, request clarification or refer the item to staff.

4. Motion waiving reading in full of all Resolutions and Ordinances

5. Consideration of agendizing items requiring immediate action Any items agendized will be considered under New Business, unless otherwise determined by a majority vote of the City Council.

6. Closed Session Report - City Attorney

7. Staff Communications

3 City Council REVISED Regular and Special Meeting
Agenda
June 4, 2024

8. Public Hearings
The Public Hearing process includes a staff presentation, a presentation by the applicant not to exceed ten (10) minutes, and public testimony (not to exceed three minutes per speaker). Following closure of the Public Hearing, the City Council will respond to questions raised during the hearing, discuss the issues, and act upon the matter by motion.
8A. PUBLIC HEARING TO CONSIDER THE ADOPTION OF THE BUDGET FOR FISCAL YEAR 2024-25 AND FISCAL YEAR 2025-26
Public Hearing to consider adopting the City of San Clemente proposed budget for FY 2024-25 and FY 2025-26.

Staff Recommendation

1. Adopt Resolution No. 24-78 entitled A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF SAN CLEMENTE, CALIFORNIA,

ADOPTING AND APPROVING THE BUDGET AT THE FUND LEVEL

FOR THE CITY OF SAN CLEMENTE MUNICIPAL BUDGET FOR FISCAL YEARS 2024-25 AND 2025-26 AND THE COMMITMENT OF FUND
BALANCE.

2. Direct the City Manager to prepare an Agenda Report addressing the Emergency Services position with recommendations to best meet the service needs related to this position.

3. Direct the City Manager to prepare an Agenda Report in conjunction with the City Treasurer for the consideration of participation in a Section 115 Trust for the funding of future pension contributions.

9. Unfinished Business
None.

4 City Council REVISED Regular and Special Meeting
Agenda
June 4, 2024

10. New Business
10A. CONSIDERATION OF A RESOLUTION TO APPROVE A COOPERATIVE

SERVICES AGREEMENT WITH THE COUNTY OF ORANGE FOR

UNMANNED AVIATION SYSTEMS (DRONE) SERVICES TO INSPECT OPEN

SPACE AREAS FOR FIRE HAZARDS AND SLOPE MONITORING
Staff Recommendation
Adopt Resolution No. 24-79, which will:

1. Determine the project is Categorically Exempt from the California Environmental Quality Act (CEQA) pursuant to CEQA Guidelines Section 15307 (Class 7: Actions By Regulatory Agencies For Protection Of Natural Resources).

2. Approve the Cooperative Services Agreement with the County of Orange for Unmanned Aviation Systems (Drone) Services to inspect open spaces.

3. Approve, and authorize the City Manager to execute, Contract No. C24- 26, by and between the City of San Clemente and the County of Orange, providing for Unmanned Aviation Systems (Drone) Services to inspect open spaces, for a term of three years, in the amount of $150,000, not to exceed $50,000 per year.
*10B. REQUEST FOR ALLOCATION OF FUNDING FOR BEACH NOURISHMENT

AT NORTH BEACH

11. Consent Calendar
All items listed on the Consent Calendar are considered to be routine and will be enacted by one motion without discussion unless Council or Staff requests removal of an item for separate discussion and action.

A. City Council Minutes
Staff Recommendation:
(1) APPROVE THE SPECIAL AND REGULAR CITY COUNCIL MEETING MINUTES OF MAY 21, 2024.

B. Commission/Committee Minutes
Staff Recommendation:

Receive and file the following:
(1) PUBLIC SAFETY COMMITTEE REGULAR MEETING MINUTES OF
APRIL 23, 2024.

5 City Council REVISED Regular and Special Meeting
Agenda
June 4, 2024
(2) HUMAN AFFAIRS COMMITTEE REGULAR MEETING MINUTES OF
MAY 14, 2024.
(3) ZONING ADMINISTRATOR REGULAR MEETING MINUTES OF MAY 23, 2024.

C. Warrant Register
APPROVE WIRE TRANSFER NOS.
3042 THROUGH 3047 AND WARRANT NOS.
596155 THROUGH 596359, PAID ON
5-3-24, IN THE AMOUNT OF $1,217,585.34
APPROVE WIRE TRANSFER NOS.
3048 THROUGH 3049 AND WARRANT NOS.
596360 THROUGH 596470, PAID ON
5-10-24, IN THE AMOUNT OF $4,274,487.90
TOTAL WARRANT REGISTER $5,492,073.24
Payroll Register
WARRANT NO. 932, AUTOMATIC DEPOSIT
ADVISES 93671 THROUGH 94009,
FOR THE PERIOD 4-15-24 THROUGH 4-28-24,
PAID ON 5-3-24, IN THE AMOUNT OF $493,573.25
TOTAL PAYROLL REGISTER $493,573.25
11D. CONTRACT AWARD - UPDATE OF THE CITY’S LOCAL HAZARD

MITIGATION PLAN (LHMP), AND APPROVING AN APPROPRIATION IN THE AMOUNT OF $98,750
Staff Recommendation
Adopt Resolution No. 24-80, which will:

1. Award the Professional Services Agreement, provided as Attachment 2 of the Administrative Report dated June 4, 2024, for the Local Hazard Mitigation Plan Update to Michael Baker International.

2. Authorize an appropriation, not to exceed $98,750, to Account No. 001-441- 43695-000-00000 for Fiscal Year 2023-24.

3. Approve, and authorize the City Manager to execute, Contract No. C24-27, by and between the City of San Clemente and Michael Baker International, providing for the Local Hazard Mitigation Plan Update, in an amount not to exceed $98,750.

6 City Council REVISED Regular and Special Meeting
Agenda
June 4, 2024
11E. CONTRACT AMENDMENT - FLEET MAINTENANCE SERVICES
Staff Recommendation
Adopt Resolution 24-81 which will:

1. Approve, and authorize the City Manager to execute, Amendment No. 1 to Contract No. C14-22, by and between the City of San Clemente and First Vehicle Services, formally exercising the five (5)-year extension option, with an annual cost for FY 2023-24 of $570,000 with future years adjusted by the consumer price index per the terms of the Agreement.

2. Approve, and authorize the City Manager to exercise future options with pricing not to exceed the annual consumer price index (CPI) adjustment. 11F. CONSIDERATION OF A RESOLUTION AUTHORIZING THE CITY TO ENTER

INTO A REGIONAL CONTRACT BETWEEN THE SOUTH ORANGE COUNTY WASTEWATER AUTHORITY (SOCWA), POLYDYNE, INC., AND SOCWA

ENTITIES FOR SUPPLY OF POLYMER TO THE WATER RECLAMATION

PLANT FOR WASTEWATER TREATMENT AND FINDING THE PROJECT

CATEGORICALLY EXEMPT FROM THE CALIFORNIA ENVIRONMENTAL

QUALITY ACT
Staff Recommendation
Adopt Resolution No. 24-82, which will:

1. Find the project categorically exempt from the California Environmental Quality Act (CEQA) under Class 1 (Existing Facilities, 14 CCR Section 15301) and Class 7 (Actions by Regulatory Agencies for Protection of Natural Resources, 14 CCR section 15307) of the State CEQA Guidelines.

2. Approve, and authorize the City Manager to execute, Contract No. C24- 28, a regional contract, by and between the City of San Clemente and the South Orange County Wastewater Authority (SOCWA), Polydyne, Inc., and the South Orange County Wastewater Authority (SOCWA) entities for a one-year term for the supply of Polymer to the City’s Water Reclamation Plant (WRP), in an amount not to exceed $230,000.

3. Authorize the Public Works Director/City Engineer to approve up to four one-year renewals to the contract for amounts not to exceed the approved budget amounts for this chemical in each appropriate fiscal year.

7 City Council REVISED Regular and Special Meeting
Agenda
June 4, 2024
11G. NOTICE OF COMPLETION - MARINE SAFETY HEADQUARTERS (HQ)

BUILDING CONCRETE REPAIRS
Staff Recommendation
Adopt Resolution No. 24-83, which will:

1. Accept the Marine Safety Headquarters Building Concrete Repairs, CIP Project No. 24805, from the contractor, Harbor Coating & Restoration.

2. Authorize the Public Works Director/City Engineer to execute and record the Notice of Completion for the Marine Safety Headquarters Building Concrete Repairs.

3. Authorize the City Clerk to release the payment bond 35 days from the recordation of the Notice of Completion upon verification with the Engineering Division that no liens have been levied against the contractor, Harbor Coating & Restoration.
11H. NOTICE OF COMPLETION - CITY HALL COUNCIL CHAMBERS TENANT

IMPROVEMENT
Staff Recommendation
Adopt Resolution No. 24-84, which will:

1. Accept the City Hall Council Chambers Tenant Improvements, Project No. 12563, from the contractor, Thomco Construction, Inc.

2. Authorize the Public Works Director/City Engineer to execute and record the Notice of Completion for the City Hall Council Chambers Tenant Improvements.

3. Authorize the City Clerk to release the payment bond 35 days from the recordation of the Notice of Completion upon verification with the Engineering Division that no liens have been levied against the contractor, Thomco Construction, Inc.

8 City Council REVISED Regular and Special Meeting
Agenda
June 4, 2024
11I. ESTABLISHING APPROPRIATIONS LIMIT (GANN) FOR FISCAL YEAR (FY) 2024-25
Staff Recommendation
Adopt Resolution No. 24-85 entitled A RESOLUTION OF THE CITY

COUNCIL OF THE CITY OF SAN CLEMENTE, CALIFORNIA,

ESTABLISHING AN APPROPRIATIONS LIMIT PURSUANT TO ARTICLE XIIIB OF THE CALIFORNIA CONSTITUTION.
11J. CONSIDERATION OF A RESOLUTION TO DESIGNATE FISCAL YEAR (FY) 2024-2025 STREET REHABILITATION PROJECTS PURSUANT TO SENATE BILL 1 (SB1) THE ROAD REPAIR AND ACCOUNTABILITY ACT OF 2017

AND FINDING THE PROJECTS EXEMPT FROM THE CALIFORNIA

ENVIRONMENTAL QUALITY ACT
Staff Recommendation
Adopt Resolution No. 24-86 entitled A RESOLUTION OF THE CITY COUNCIL

OF THE CITY OF SAN CLEMENTE ADOPTING A LIST OF PROJECTS FOR FISCAL YEAR 2024-2025 FUNDED BY SENATE BILL 1 (SB 1): THE ROAD REPAIR AND ACCOUNTABILITY ACT OF 2017 AND FINDING THE

PROJECTS CATEGORICALLY EXEMPT FROM THE CALIFORNIA
ENVIRONMENTAL QUALITY ACT (CEQA) UNDER CLASS 1 (EXISTING FACILITIES, 14 CCR SECTION 15301), AND CLASS 2 (REPLACEMENT OR RECONSTRUCTION, 14 CCR SECTION 15302) OF THE STATE CEQA GUIDELINES.
11K. CONSIDERATION OF A RESOLUTION FOR RENEWED MEASURE M2 ANNUAL FUNDING ELIGIBILITY - FISCAL YEAR 2024-2025
Staff Recommendation
Adopt Resolution No. 24-87, which will:

1. Approve and adopt the 2024 Measure M2 Seven-Year Capital Improvement Program for Fiscal Years 2024-25 through 2030-2031.

2. Authorize and direct the Public Works Director/City Engineer to submit Measure M2 funding eligibility requirements on behalf of the City of San Clemente to the Orange County Transportation Authority and take all actions necessary and proper to obtain Measure M2 funding for Fiscal Year 2024- 2025.

9 City Council REVISED Regular and Special Meeting
Agenda
June 4, 2024

12. Oral Communications (Part 2)
Members of the audience who wish to address Council on matters that are within the jurisdiction of the City of San Clemente, but not separately listed on the agenda, may do so during the Oral Communications portion of the meeting. When invited by the Mayor, please step to the podium, and if you wish, state your name and the City in which you reside, and make your presentation, not to exceed three minutes. Under the Ralph M. Brown Act, the City Council cannot act on items raised during public comment but may respond briefly to statements made or questions posed, request clarification or refer the item to staff.

13. Future Agenda Items

14. Reports
A. Commissions and Committees
B. Council Subcommittee Updates
C. City Attorney
D. City Manager

15. Adjournment
Adjourn to an Adjourned Regular City Council Meeting to be held on June 18, 2024 at 1:00 p.m. for the purpose of conducting City Commission and Committee interviews.

Closed Session will begin at 5:00 p.m. and the Regular Business Meeting will begin at 6:00 p.m. The meeting will take place in the Council Chambers, located at 910 Calle Negocio, 2nd Floor, San Clemente.

10 City Council REVISED Regular and Special Meeting
Agenda
June 4, 2024

CITY COUNCIL MEETING PROCEDURES

PRESENTATION OF WRITTEN MATERIALS TO COUNCIL
In order to ensure that Councilmembers have adequate time to consider written materials concerning agenda items, it is strongly recommended that such materials be submitted to the City Clerk by noon the date preceding the Council meeting.

MEETINGS RECORDED AND TELEVISED
City Council meetings are broadcast live and are replayed periodically on Cox Communications Local Access Channel 854. Meetings are also available for live-stream or post meeting viewing from the City’s website.

Meetings are also recorded via audio CD and/or DVD and retained as a City record in accordance with the City’s records retention schedule.

USE OF ELECTRONIC VISUAL AIDS BY PUBLIC AT MEETINGS
To allow staff adequate time to confirm software compatibility, individuals wishing to utilize electronic visual aids to supplement their oral presentations at the meeting, must submit the electronic files to the City Clerk by no later than 12:00 p.m. on the day of the meeting. Only compatible electronic formats will be permitted to be used on City audio/visual computer equipment. Staff makes no guarantee that such material will be compatible, but will use its best efforts to accommodate the request.

LENGTH OF MEETINGS
At 11:00 p.m., the City Council will determine which of the remaining agenda items can be considered and acted upon at this meeting and will continue all other agenda items to a future meeting.

AMERICANS WITH DISABILITIES ACT
Pursuant to the Americans with Disabilities Act, persons with a disability who require a disability-related modification or accommodation in order to participate in a meeting, including auxiliary aids or services, may request such modification or accommodation from the City Clerk at (949) 361-8200. Notification 48 hours prior to the meeting will enable the City to make reasonable arrangements to assure accessibility to the meeting.

COMMUNICATION DEVICES
To minimize meeting distractions and sound system interference, please be sure all personal communication devices are turned off or on silent mode.

MEETING SCHEDULE
Regular Council Meetings are held on the first and third Tuesdays of each month in the Council Chambers, located at 910 Calle Negocio, 2nd floor, San Clemente. Closed Session are considered at 5:00 p.m. and the Business Meeting begins at 6:00 p.m. Additional meetings of the City Council may be called as needed.

AGENDAS, ADMINISTRATIVE REPORTS AND SUPPLEMENTAL WRITTEN MATERIALS Agendas and Administrative Reports are available for review and/or copying at the City Clerk’s Department as soon as agendas are posted, by accessing the City’s website at www.san-clemente.org. An “Inspection Copy” of agenda materials is also located at the entrance to the Council Chambers during meetings for public review. All written material distributed to a majority of the Council after the original agenda packet was distributed is available for public inspection in the City Clerk’s Department, located at 910 Calle Negocio, San Clemente, during normal business hours.

The City Clerk’s Department offers an agenda packet subscription service free of charge. If you wish to receive email copies of City Council agendas, which include hyperlinks to staff reports and other back-up material, register at http://san-clemente.org/enotification.

11 910 Calle Negocio
2nd Floor
San Clemente, California
www.san-clemente.org

AGENDA REPORT

CITY OF SAN CLEMENTE

CITY COUNCIL MEETING
CITY OF SAN CLEMENTE 1
Meeting Date: June 4, 2024 Agenda Item: 8A.

Submitted By: Finance and Administrative Services
Prepared By: Brian Brower, Administrative Services Director Jacob Rahn, Finance Manager
Subject:
..titl e

PUBLIC HEARING TO CONSIDER THE ADOPTION OF THE BUDGET FOR FISCAL YEAR 2024-25 AND FISCAL YEAR 2025-26 ..body
Fiscal Impact:

The adoption of the budget will establish funding levels for all City funds for Fiscal Year (FY) 2024-25 and FY 2025-26 (July 1 through June 30).

Summary:

The City of San Clemente work plan, aligning resources with priorities identified by the City Council and community at-large, is establish through the adoption of a budget. This biennial Budget encompasses FY 2024-25 and FY 2025-26, with each budget taking effect on July 1 of each year and providing financial allocations through June 30 of the following year. The municipal budget includes several funds, with the primary operating budget being the City’s General Fund.

The budget is prepared with input from residents, elected officials, and staff. The City Council approves the budget, and any amendment to the budget, by a majority vote.

Background:

At the May 21, 2024 meeting of the City Council, the City held a budget workshop presenting the proposed Budget. The proposed operating and capital improvement budgets for FY 2024-25 and FY 2025-26 were made available to the public for review leading up to the workshop.

The Budget workshop presentation included a summary of highlights, including a positive operating position and fully-funded emergency reserves in the General Fund. The budget maintains current service levels over the two-year period and includes service enhancements related to Council priorities, such as adding an emergency services position and expansion of the park ranger program. Additionally, the presentation focused on potential challenges and solutions to address funding of future capital improvements and maintenance projects along the coastline, such as beach sand nourishment, slope retention, pier maintenance, and clean ocean activities, as well as opportunities to replace the loss of past revenue sources to properly address these new costs.

Following the presentation, staff received comments and answered questions from members of the public and City Council. Staff received direction to provide additional information related to support of community organizations, staffing alternatives and organizational considerations for the proposed Emergency Services Officer position, and the consideration of a Section 115 Trust to fund future pension obligations. No additional funds have been allocated as a result of the City 12 Meeting Date: June 4, 2024 Agenda Item: 8A.

CITY OF SAN CLEMENTE 2
Council discussion, however direction related to the emergency services position and Section 115 Trust is formalized in the Staff Recommendations below.

In an effort to provide further public outreach regarding the budget process, the City also conducted the inaugural Budget Open House at the Community Center on May 23, 2024. This event provided an opportunity for members of the community to interact with staff from all departments, ask questions, and learn more about the Budget and operations of the City.

General Fund Budget Summary:

The General Fund has a balanced budget with a positive operating position of $106,980 for FY 2024-25 and $125,980 for FY 2025-26, as shown in the following chart.

General Fund Emergency Reserves are fully funded at an amount equal to 18% of operating expenditures. The Emergency Reserve is budgeted at $14.99 million in FY 2024-25, increasing to $15.47 million in FY 2025-26.

General Fund FY 2023-24 Increase FY 2024-25 Increase FY 2025-26 Emergency
Reserve $14,309,000 $683,000 $14,992,000 $478,000 $15,470,000 The General Fund’s fund balance is utilized to fund one-time capital outlay and reserve transfers as identified in the Budget. Significant Capital Improvement Projects budgeted in all funds over the next two fiscal years are listed below. A CIP summary listing of all budgeted projects is included as Attachment 2 and comprehensive project details are outlined in the CIP section of the Proposed Budget (Attachment 3).
 Sand Compatibility and Opportunistic Use Program (SCOUP)  Vista Hermosa Sports Park Meadows Development
 Marquita Slope Reconstruction (Linda Lane Pump Station)  Calafia Complete Streets
 Forster Ranch and Talega Parks Playground Equipment Replacement  LPVH Three Artificial Field Synthetic Turf Replacement  Recycled Water Expansion Phase II
$30.0
$40.0
$50.0
$60.0
$70.0
$80.0
$90.0
FY 2024-25 FY 2025-26
$83.4 $86.0 $83.3 $85.9
General Fund Operating Position
Operating Revenues
Operating Expenditures
13 Meeting Date: June 4, 2024 Agenda Item: 8A.

CITY OF SAN CLEMENTE 3
 Poche Beach Runoff Reclamation Project
 Reservoir No. 5A Replacement
 Local Hazard Mitigation Plan
 Pedestrian Audible Warning System for Railroad
All Funds Budget Summary:

The Budget includes revenues and expenditures for all funds, including the General Fund, Special Revenue, Capital Project, Enterprise, and Internal Services Funds. Summary tables including revenue, expenditures, and fund balance for each of these individual funds are attached as Exhibit I and Exhibit II to the Resolution.

The San Clemente budget, if adopted, is subject to change by City Council action during the budget year to address unforeseen issues that arise as well as revenue and cost adjustments as actual numbers come in. Actions can be recommended and approved by the City Council to change the budget at any future City Council meeting.

Council Options:
 Approve Resolution No. 24-78 and adopt the FY 2024-25 Budget and FY 2025-26 Budget.  Modify and adopt Resolution No. 24-78 and adopt FY 2024-25 Budget and FY 2025-26 Budget with revisions.
 Continue the item and direct staff to make additional revisions to the FY 2024-25 Budget and FY 2025-26 Budget prior to adoption.
 Deny the Resolution and FY 2024-25 Budget and FY 2025-26 Budget.

Environmental Review/Analysis:

Each of the projects in the Budget has been or will be separately evaluated for compliance with the California Environmental Quality Act at a staff level as appropriate.

Recommended Actions:

Staff Recommendation
..recommendation

1. Adopt Resolution No. 24-78 entitled: A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF SAN CLEMENTE, CALIFORNIA, ADOPTING AND APPROVING THE BUDGET AT THE

FUND LEVEL FOR THE CITY OF SAN CLEMENTE MUNICIPAL BUDGET FOR FISCAL YEARS 2024-25 AND 2025-26 AND THE COMMITMENT OF FUND BALANCE.

2. Direct the City Manager to prepare an Agenda Report addressing the Emergency Services position with recommendations to best meet the service needs related to this position.

3. Direct the City Manager to prepare an Agenda Report in conjunction with the City Treasurer for the consideration of participation in a Section 115 Trust for the funding of future pension contributions.
..end
14 Meeting Date: June 4, 2024 Agenda Item: 8A.

CITY OF SAN CLEMENTE 4
Attachment:

1. Resolution No. 24-78
Exhibit I - All Funds Budget Summary for FY 2024-25 (attached to Resolution) Exhibit II – All Funds Budget Summary for FY 2025-26 (attached to Resolution)

2. Capital Improvement Program (CIP) Summary

3. Proposed Fiscal Year 2024-25 and 2025-26 Budget, as presented on May 21, 2024 Notification:

None.
15 Attachment 1
RESOLUTION NO. 24-78

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

SAN CLEMENTE, CALIFORNIA, ADOPTING AND

APPROVING THE BUDGET AT THE FUND LEVEL FOR THE

CITY OF SAN CLEMENTE MUNICIPAL BUDGET FOR
FISCAL YEARS 2024-25 AND 2025-26 AND THE

COMMITMENT OF FUND BALANCE
WHEREAS, the City Manager has prepared the City of San Clemente’s budget for the Fiscal Years ending June 30, 2025 and June 30, 2026; and WHEREAS, the proposed budget was prepared in accordance with the financial policies of the City; and
WHEREAS, the City Council held a public budget workshop on May 21, 2024 for purposes of reviewing, discussing, and receiving public input on the proposed budget; and WHEREAS, staff conducted an additional public outreach event known as the Budget Open House on May 23, 2024 at the Community Center; and WHEREAS, the appropriations listed within the Two-Year Budget for Fiscal Years 2024-25 and 2025-26 will provide the level of services deemed appropriate by the City Manager consistent with anticipated revenues; and
WHEREAS, the proposed budget is an expenditure plan that includes the use of unassigned fund balance in Fiscal Years 2024-25 and 2025-26 for one-time capital projects and expenditures; and
WHEREAS, the proposed budget, even with the use of unassigned fund balance, ensures the maintenance of adequate reserves during Fiscal Years 2024-25 and 2025-26; and
WHEREAS, each of projects in the proposed budget have been or will be separately evaluated for compliance with the California Environmental Quality Act at a staff level at the appropriate time.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of San Clemente does hereby find, determine and resolve as follows:

Section 1. That the above recitals are true and correct and incorporated herein as findings.

Section 2. That the Municipal Budget for the City of San Clemente totaling revenues of $164,529,130 and appropriations of $179,089,880 in Fiscal Year 2024-25 as part of the Two-Year Budget, is adopted as the Budget of the City for said fiscal years at the fund level for all funds as shown on see Exhibit I hereto which is incorporated fully by this reference. 16 Resolution No. 24-78 Page 2
Section 3. That the Municipal Budget for the City of San Clemente totaling revenues of $168,928,450 and appropriations of $172,241,920 in Fiscal Year 2025-26, as part of the Two-Year Budget, is adopted as the Budget of the City for said fiscal years at the fund level for all funds as shown on see Exhibit I hereto which is incorporated fully by this reference.

Section 4. That General Fund Reserves are hereby established and shall be maintained based on the following levels within the General Fund. The City Council is authorized to expend the reserved funds by approving a formal resolution. The Emergency Reserve for FY 2024-25 and FY 2025-26 is 18% of budgeted operating expenditures in the General Fund.

Section 5. The City Clerk shall certify to the passage and adoption of this resolution and enter it into the book of original resolutions.

PASSED AND ADOPTED this _____ day of ____________________, _______.

ATTEST:
___________________________ __________________________
City Clerk of the City of Mayor of the City of San
San Clemente, California Clemente, California
17 Resolution No. 24-78 Page 3

STATE OF CALIFORNIA )
COUNTY OF ORANGE ) §

CITY OF SAN CLEMENTE )
I, LAURA CAMPAGNOLO, City Clerk of the City of San Clemente, California, do hereby certify that Resolution No. 24-78 was adopted at a regular meeting of the City Council of the City of San Clemente held on the _______ day of _______________________, _________, by the following vote:

AYES:

NOES:

ABSENT:

IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of San Clemente, California, this _____ day of _________________, ________. __________________________
CITY CLERK of the City of
San Clemente, California
Approved as to form:
____________________________
Elizabeth A. Mitchell, City Attorney
18 Beginning FY 2024-25 FY 2024-25 Ending Changes in %
Balance Revenues Expenditures Balance Balances Change
General Fund 22,504,994 83,675,500 88,337,120 17,843,374 (4,661,620) -21% Special Revenue Funds
Street Improvement 1,142,350 2,246,700 2,437,140 951,910 (190,440) -17% Gas Tax 4,907,800 3,650,100 3,019,310 5,538,590 630,790 13% Miscellaneous Grants 546,850 405,940 346,700 606,090 59,240 11% Building Homes & Jobs Act (SB2) Fund 139,190 296,130 279,850 155,470 16,280 0% Disaster Relief 0 0 0 0 0 0%
Air Quality Improvement 203,960 85,800 80,000 209,760 5,800 3% Local Cable Infrastructure 1,131,880 205,000 102,640 1,234,240 102,360 9% Police Grants 213,620 186,000 246,420 153,200 (60,420) -28% Local Transit Program Grants 61,550 1,123,730 1,101,150 84,130 22,580 0% Capital Project Funds
Parks Acquisition & Dev. 844,490 161,490 779,830 226,150 (618,340) -73% Local Drainage Facilities 142,600 197,500 233,100 107,000 (35,600) -25% RCFPP 873,430 21,000 12,280 882,150 8,720 1%
Public Facilities Construction Fee 396,780 360,500 490,810 266,470 (130,310) -33% Developers Improvement 5,083,460 239,930 1,090,240 4,233,150 (850,310) -17% In-Lieu Housing 10,941,900 42,900 6,000 10,978,800 36,900 100% Low/ Moderate Income Housing 2,921,730 17,600 35,210 2,904,120 (17,610) -1% Reserve 6,146,630 1,824,540 3,150,000 4,821,170 (1,325,460) -22% Enterprise Funds
Water - Operating 6,238,599 26,959,279 28,872,560 4,325,318 (1,913,281) -31% - Depreciation Reserve 7,945,229 5,031,546 6,185,790 6,790,985 (1,154,244) -15% - Acreage Fee 1,131,757 52,787 212,200 972,344 (159,413) -14% - Other Agency 4,329,835 872,318 4,374,740 827,413 (3,502,422) -81% Sewer - Operating 972,707 11,853,249 12,399,980 425,976 (546,731) -56% - Depreciation Reserve 2,206,557 3,280,503 2,900,060 2,587,000 380,443 17% - Connection Fee 214,914 12,710 37,010 190,614 (24,300) -11% - Other Agency 832,842 217,258 10,700 1,039,400 206,558 25% Storm Drain - Operating 160,453 1,684,599 1,719,000 126,052 (34,401) -21% - Depreciation Reserve 809,617 912,951 797,120 925,448 115,831 14% Solid Waste Management 375,770 220,850 243,040 353,580 (22,190) -6% Golf - Operating 2,395,663 3,637,022 3,377,800 2,654,885 259,222 11% - Depreciation Reserve 3,501,348 311,748 20,720 3,792,376 291,028 8% - Capital Improvement 1,209,809 152,130 55,470 1,306,469 96,660 8% Clean Ocean 4,100 1,862,070 1,427,680 438,490 434,390 10595% Internal Service Funds
Central Services 367,920 441,840 473,920 335,840 (32,080) -9% Information Technology 1,050,280 2,530,050 3,483,450 96,880 (953,400) -91% Contract Fleet Services (18,892) 1,592,470 1,551,040 22,538 41,430 -219% Fleet Replacement Reserve 4,129,932 748,150 1,192,430 3,685,652 (444,280) -11% Medical Insurance 233,980 4,084,440 4,088,790 229,630 (4,350) -2% Workers' Compensation 2,085,220 530,100 629,390 1,985,930 (99,290) -5% General Liability Self Insurance 3,686,720 2,800,700 3,289,190 3,198,230 (488,490) -13% Total All Funds 102,067,574 164,529,130 179,089,880 87,506,824 (14,560,750) -14% All Funds Budget Summary
FY 2024-25
Exhibit I
19 Beginning FY 2025-26 FY 2025-26 Ending Changes in %
Balance Revenues Expenditures Balance Balances Change
General Fund 17,843,374 86,417,730 87,408,250 16,852,854 (990,520) -6% Special Revenue Funds
Street Improvement 951,910 2,300,100 2,437,140 814,870 (137,040) -14% Gas Tax 5,538,590 3,726,290 4,569,310 4,695,570 (843,020) -15% Miscellaneous Grants 606,090 405,940 421,700 590,330 (15,760) -3% Building Homes & Jobs Act (SB2) Fund 155,470 296,130 295,470 156,130 660 0% Disaster Relief 0 0 0 0 0 0%
Air Quality Improvement 209,760 85,800 80,000 215,560 5,800 3% Local Cable Infrastructure 1,234,240 205,000 20,960 1,418,280 184,040 15% Police Grants 153,200 191,000 246,420 97,780 (55,420) -36% Local Transit Program Grants 84,130 330,000 72,410 341,720 257,590 0% Capital Project Funds
Parks Acquisition & Dev. 226,150 53,200 169,830 109,520 (116,630) -52% Local Drainage Facilities 107,000 47,500 33,100 121,400 14,400 13% RCFPP 882,150 20,500 12,280 890,370 8,220 1%
Public Facilities Construction Fee 266,470 60,500 15,810 311,160 44,690 17% Developers Improvement 4,233,150 239,900 11,950 4,461,100 227,950 5% In-Lieu Housing 10,978,800 42,800 6,000 11,015,600 36,800 100% Low/ Moderate Income Housing 2,904,120 17,500 35,210 2,886,410 (17,710) -1% Reserve 4,821,170 1,554,640 350,000 6,025,810 1,204,640 25% Enterprise Funds
Water - Operating 4,325,318 29,004,599 29,762,090 3,567,827 (757,491) -18% - Depreciation Reserve 6,790,985 4,602,334 3,680,790 7,712,529 921,544 14% - Acreage Fee 972,344 63,161 1,012,200 23,305 (949,039) -98% - Other Agency 827,413 744,046 1,011,490 559,969 (267,444) -32% Sewer - Operating 425,976 12,564,161 12,930,200 59,937 (366,039) -86% - Depreciation Reserve 2,587,000 3,490,234 3,700,060 2,377,174 (209,826) -8% - Connection Fee 190,614 10,332 37,010 163,936 (26,678) -14% - Other Agency 1,039,400 224,343 10,700 1,253,043 213,643 21% Storm Drain - Operating 126,052 1,633,347 1,753,160 6,239 (119,813) -95% - Depreciation Reserve 925,448 2,514,203 2,647,120 792,531 (132,917) -14% Solid Waste Management 353,580 220,850 248,210 326,220 (27,360) -8% Golf - Operating 2,654,885 3,637,370 3,427,580 2,864,675 209,790 8% - Depreciation Reserve 3,792,376 310,794 20,720 4,082,450 290,074 8% - Capital Improvement 1,306,469 151,736 505,470 952,735 (353,734) -27% Clean Ocean 438,490 1,024,070 1,461,620 940 (437,550) -100% Internal Service Funds
Central Services 335,840 443,430 482,570 296,700 (39,140) -12% Information Technology 96,880 2,530,050 2,609,290 17,640 (79,240) -82% Contract Fleet Services 22,538 1,473,538 1,495,140 936 (21,602) -96% Fleet Replacement Reserve 3,685,652 767,082 575,480 3,877,254 191,602 5% Medical Insurance 229,630 4,193,440 4,272,050 151,020 (78,610) -34% Workers' Compensation 1,985,930 530,100 619,390 1,896,640 (89,290) -4% General Liability Self Insurance 3,198,230 2,800,700 3,793,740 2,205,190 (993,040) -31% Total All Funds 87,506,824 168,928,450 172,241,920 84,193,354 (3,313,470) -4% All Funds Budget Summary
FY 2025-26
Exhibit II
20 Funded in proposed budget.

Description FY 2024‐25 FY 2025‐26
General Fund
Corp Sand Replenishment 100,000 100,000
100,000 100,000
Gas Tax Fund
Arterial Street Improvement Program 750,000 750,000
As‐Needed Street Improvement Program (Various Streets) 200,000 700,000 Califia Complete Streets 150,000 1,000,000
Calle Pueblo Sidewalk Improvements 100,000 450,000
Camino Capistrano Crosswalk Improvements 100,000 0
ERC  & Ave Palizada to Presidio Class 3 Bike Improvements 0 100,000 Local Street Improvement Program 750,000 750,000
Mira Costa Pedestrian Island 150,000 0
Street Sign Replacement Program 50,000 50,000
Traffic Signal Camera Replacement 150,000 150,000
2,400,000 3,950,000
Reserve Fund
Forster Ranch Park Playground Equipment Replacement 500,000 0 LPVH Three Artificial Field Synthetic Turf Replacement 800,000 0 Pier Fire Suppression System Replacement 50,000 0
Talega Park Playground Equipment Replacement 250,000 0
Traffic Signal Camera Upgrades 150,000 150,000
1,750,000 150,000
Miscellaneous Grants Fund
Bonito Canyon Park Improvements/CDBG 75,000 150,000
75,000 150,000
Public Facilities Fund
City Hall Emergency Standby Generator Installation 300,000 0 OCSD Substation 910 Calle Negocio Fence Installation 175,000 0 475,000 0
Parks Acquisition and Development Fund
Dog Park at San Luis Rey and San Gorgonio Park 120,000 160,000 Skate Park Expansion ‐ Steed Park 200,000 0
Steed Park & Vista Bahia Errant Ball Mediation 50,000 0 Vista Hermosa Sports Park Meadows Development 400,000 0 770,000 160,000
Local Drainage Facilities
M00S05 ‐ Montalvo Canyon Outlet 200,000 0
$ 200,000 $ ‐
Street Improvement Fund
Alley/ Parking Lot Rehabilitation Program $ 100,000 $ 100,000 Signal Synch ‐ Palizada, Talega, Saluda, La Pata 275,000 400,000 Street Rehabilitation Program 1,300,000 1,300,000
1,675,000 1,800,000
Budgeted New Capital Improvement Projects
Summary by Fund
Attachment 2
21 Funded in proposed budget.

Description FY 2024‐25 FY 2025‐26
Budgeted New Capital Improvement Projects
Summary by Fund
Water Depreciation Reserve
AC Pipe Replacement Northwest 308 Zone 0 2,000,000
Calle Real Pump Station Rehabilitation 300,000 0
Calle Vallarta PRS 0 350,000
City‐wide Copper Service Replacements 0 500,000
Costero Risco PRS Rehabilitation 600,000 0
El Levante PRS Rehabilitation 350,000 0
Reservoir No. 5A Replacement 3,500,000 0
Well Water Quality System Improvement 350,000 0
5,100,000 2,850,000
Water Acreage Fee Reserve
Recycled Water Expansion Phase II 200,000 1,000,000
200,000 1,000,000
Sewer Depreciation Reserve
Digester #2 Structural & Mechanical Rehabilitation 0 800,000 Marquita Slope Reconstruction (Linda Lane PS) 1,500,000 0 1,500,000 800,000
Golf Capital Improvement Fund
Golf Course Pump Station Upgrade 50,000 0
Muni Golf Course Bunker Renovations and other Improvements 0 500,000 50,000 500,000
Storm Drain Utility Depreciation Reserve
E. Avenida Cordoba Drainage Study 0 2,000,000
0 2,000,000
Total CIP $                  14,295,000 $                  13,460,000 * Shading indicates presented projects.
22 Funded in proposed budget.

Description FY 2024‐25 FY 2025‐26
General Fund
Casa Romantica Maintenance 30,000 30,000
Climate Action Plan 0 350,000
General Pier Repairs 0 100,000
Lifeguard Tower Repalcement 0 150,000
Local Hazard Mitigation Plan 200,000 0
Marine Safety HQ Relocation Study 0 50,000
Mariposa Bridge Replacement 300,000 0
Major Facilities Maintenance Program 300,000 300,000
Major Street Maintenance Program 550,000 550,000
Old City Hall Remedial Parking Lot Temp Slope Grading 100,000 0 Pavement Preservation Program FY 2025 250,000 250,000
Pedestrian Audible Warning System for Railroad 2,000,000 0 Replace all HVAC Units at Senior Center 150,000 0
Replace Water Heaters at OHBC and VHAC 70,000 0
Repaint Exterior of Vista Hermosa Aquatic Center 150,000 0 Roof Repairs at Community Center 120,000 0
Sand Compatibility and Opportunistic Use Program (SCOUP) 500,000 50,000 Sidewalk Repair & Improvements Program 150,000 150,000
Urban Forest Management Plan 350,000 0
5,220,000 1,980,000
Reserve Fund
Replace Cooling Tower at City Hall 1,200,000 0
1,200,000 0
Air Quality Fund
Traffic Calming Program 80,000 80,000
80,000 80,000
Street Improvement Fund
As‐Needed Pavement Repair Program (Utilities) 300,000 300,000 Pavement Management System Update 125,000 0
Sewer System Replacement 100,000 100,000
Street Improvement Design 75,000 75,000
Water System Replacement 100,000 100,000
700,000 575,000
Water Depreciation Reserve
Dead End Water System Improvements 50,000 0
Meter Replacements 120,000 120,000
Pico Booster PS Pump Replacement 200,000 0
Valve Replacement Program 200,000 200,000
Water Distribution Insert Valve Program 30,000 0
Water System Air‐Vac Replacement Program 0 25,000
Water System Rehabilitation 300,000 300,000
900,000 645,000
Budgeted Maintenance and Other Projects
Summary by Fund
23 Funded in proposed budget.

Description FY 2024‐25 FY 2025‐26
Budgeted Maintenance and Other Projects
Summary by Fund
Water Other Agency Reserve Fund
JRWSS Agency Projects 4,363,250 1,000,000
$                    4,363,250 $                    1,000,000 Sewer Depreciation Reserve
Digester #2 Cleaning, Residual Disposal & Inspection 200,000 $                         ‐ $ Frontera Lift Station Slope Evaluation 100,000 1,900,000 Sewer System Lining 300,000 300,000
Sewer System Rehabilitation 275,000 275,000
State Park/ Calafia Sewer Rehabilitation 300,000 200,000 1,175,000 2,675,000
Clean Ocean Fund
Stormwater Inlet Trash Capture Install Phases 4 & 5 410,000 410,000 410,000 410,000
Storm Drain Utility Fund
Storm Drain Rehabilitation FY 2025 & FY2026 150,000 150,000 150,000 150,000
Total Maintenance & Other Projects 14,198,250 $                   $                    7,515,000 * Shading indicates presented projects.
24 Biennial Budget
City of San Clemente
Fiscal Years 2024-25 & 2025-26
Attachment 3
25 26
Biennial
Budget
Fiscal Years 2024-25
& 2025-26
2024 San Clemente City Council
Victor Cabral
Mayor
Mark Enmeier
Mayor Pro Tem
Chris Duncan
Council Member
Steve Knoblock
Council Member
Rick Loeffler
Council Member
27 28
Table of Contents
Cover .........................................................................................................................................................................................1 Introductory Section
Budget Title Page...................................................................................................................................................................3 Table of Contents ..................................................................................................................................................................5 Council Photo ........................................................................................................................................................................9 City Organization Chart .......................................................................................................................................................11 Financial Accomplishments .................................................................................................................................................12 Executive Summary (City Manager Transmittal Letter) .......................................................................................................13 Fiscal Year 2023-24 Accomplishments by Department .......................................................................................................27 San Clemente at a Glance ....................................................................................................................................................31 Reader’s Guide to the Budget .............................................................................................................................................33 Budget Overview
Financial Overview ..............................................................................................................................................................37 Budget Process ....................................................................................................................................................................49 Accounting Systems & Controls...........................................................................................................................................51 All Funds Summary
All Funds Budget Overview..................................................................................................................................................55 All Funds Budget Summary FY 2024-25 ...............................................................................................................................56 All Funds Budget Summary FY 2025-26 ...............................................................................................................................57 All Funds Summary – Revenues by Category FY 2024-25 ....................................................................................................58 All Funds Summary – Expenditures by Category FY 2024-25 ..............................................................................................59 All Funds Summary – Revenues by Category FY 2025-26 ....................................................................................................60 All Funds Summary – Expenditures by Category FY 2025-26 ..............................................................................................61 All Funds Summary – Budget Comparisons by Fund - Revenues .........................................................................................62 All Funds Summary – Budget Comparisons by Fund - Expenditures ...................................................................................63 All Funds Revenue Summary ...............................................................................................................................................64 All Funds Revenues by Line Item .........................................................................................................................................65 All Funds Revenue Assumptions ..........................................................................................................................................70 All Programs Expenditure Summary ....................................................................................................................................73 All Funds Expenditures Summary ........................................................................................................................................79 All Funds Expenditures by Line Item ...................................................................................................................................80 General Fund Revenues & Expenditures
General Fund Revenues by Category ..................................................................................................................................87 General Fund Expenditures by Department and by Category .............................................................................................88 General Fund Summary .......................................................................................................................................................89 General Fund Operating Position Summary ........................................................................................................................90 General Fund - Fund Balance ..............................................................................................................................................92 General Fund Revenue Summary by Category ....................................................................................................................93 General Fund Revenue Overview ........................................................................................................................................94 General Fund Revenues by Line Item ..................................................................................................................................95 General Fund Revenue Assumptions ...................................................................................................................................99 General Fund Expenditure Summary by Category ............................................................................................................103 General Fund Expenditure Overview ................................................................................................................................104 General Fund Expenditures by Line Item ..........................................................................................................................105 General Fund Expenditures by Department ......................................................................................................................109 General Government
General Government Overview ........................................................................................................................................ 111 General Government Department Summary ................................................................................................................... 112 Legislative Division Summary .......................................................................................................................................... 114 City Manager Department Summary ............................................................................................................................... 115 City General Department Summary ................................................................................................................................. 116 City Clerk Department Summary ...................................................................................................................................... 117 29 Table of Contents
Economic Development Department Summary ................................................................................................................118 Finance & Administrative Services
Finance & Administrative Services Overview ................................................................................................................... 119 Finance & Administrative Services Department Summary ............................................................................................... 120 Finance & Administrative Services Administration Summary ......................................................................................... 122 Finance Division Summary ............................................................................................................................................... 123 Human Resources Division Summary ............................................................................................................................... 124 Public Safety
Public Safety Overview ..................................................................................................................................................... 125 Public Safety Department Summary ................................................................................................................................ 126 Police Services Summary ................................................................................................................................................. 128 Fire Services Summary ..................................................................................................................................................... 129 Marine Safety Division Summary ..................................................................................................................................... 130 Community Development
Community Development Overview ................................................................................................................................ 131 Community Development Department Summary ............................................................................................................ 132 Administration Division Summary ................................................................................................................................... 134 Building Division Summary ............................................................................................................................................... 135 Planning Division Summary .............................................................................................................................................. 136 Code Compliance Division Summary ................................................................................................................................ 137 Public Works
Public Works Overview..................................................................................................................................................... 139 Public Works Department Summary ................................................................................................................................ 140 Administration Division Summary ....................................................................................................................................141 Engineering Division Summary ......................................................................................................................................... 142 Facilities & Street Maintenance Services Division Summary ............................................................................................ 144 Beaches Parks Maintenance Division Summary ............................................................................................................... 145 Beaches, Parks & Recreation
Beaches, Parks & Recreation Overview ............................................................................................................................ 147 Beaches, Parks & Recreation Department Summary ....................................................................................................... 148 Administration Division Summary ................................................................................................................................... 150 Recreation Division Summary .......................................................................................................................................... 151 Special Revenue Funds
Special Revenue Funds Overview ..................................................................................................................................... 153 Street Improvement Fund ............................................................................................................................................... 154 Gas Tax Fund .................................................................................................................................................................... 156 Miscellaneous Grants Fund .............................................................................................................................................. 158 Disaster Relief Fund .......................................................................................................................................................... 159 Air Quality Improvement Fund ......................................................................................................................................... 161 Local Cable Infrastructure Fund ....................................................................................................................................... 162 Police Grants Fund ........................................................................................................................................................... 163 Local Transit Program Fund .............................................................................................................................................. 164 Building Homes & Jobs Act (SB2) Fund ............................................................................................................................. 165 Capital Project Funds
Capital Project Funds Overview ........................................................................................................................................ 167 Parks Acquisition & Development Fund .......................................................................................................................... 168 Local Drainage Facilities Fund ...........................................................................................................................................169 RCFPP Fund ...................................................................................................................................................................... 170 Public Facilities Construction Fee Fund ............................................................................................................................ 171 Developers Improvement Fund ........................................................................................................................................ 173 30 Table of Contents
In-Lieu Housing Fund ........................................................................................................................................................ 174 Reserve Fund .................................................................................................................................................................... 175 Low/Moderate Income Housing Fund .............................................................................................................................. 177 Enterprise Funds
Enterprise Funds Overview ...............................................................................................................................................179 Enterprise Funds Operating Summary ..............................................................................................................................181 Water Operating Division Summary ..................................................................................................................................182 Sewer Operating Division Summary ..................................................................................................................................183 Storm Drain Operating Division Summary .........................................................................................................................184 Clean Ocean Operating Division Summary ........................................................................................................................185 Solid Waste Operating Division Summary .........................................................................................................................186 Golf Operating Division Summary .....................................................................................................................................187 Water Depreciation Reserve Fund ....................................................................................................................................188 Water Acreage Fee Reserve Fund .....................................................................................................................................190 Water Other Agency Depreciation Reserve Fund ..............................................................................................................191 Sewer Depreciation Reserve Fund ....................................................................................................................................192 Sewer Connection Fee Reserve Fund ................................................................................................................................194 Sewer Other Agency Depreciation Reserve Fund ..............................................................................................................195 Storm Drain Utility Depreciation Reserve Fund.................................................................................................................196 Golf Depreciation Reserve Fund ........................................................................................................................................198 Golf Capital Improvement Reserve Fund ..........................................................................................................................199 Internal Service Funds
Internal Service Funds Overview .......................................................................................................................................201 Central Services Fund ........................................................................................................................................................202 Information Technology Fund ...........................................................................................................................................203 Fleet Services Fund ............................................................................................................................................................204 Fleet Replacement Reserve Fund ......................................................................................................................................205 Medical Insurance Fund ....................................................................................................................................................208 Workers’ Compensation Fund ...........................................................................................................................................209 General Liability Self-Insurance Fund ................................................................................................................................210 Capital Improvement Program (CIP)
CIP Overview and Summary ..............................................................................................................................................211 Map of Major CIP Projects .................................................................................................................................................214 New CIP Graphs .................................................................................................................................................................215 New CIP – Summary by Category ......................................................................................................................................217 Maintenance & Other Projects – Summary by Category ...................................................................................................219 New CIP – Summary by Fund ............................................................................................................................................221 Maintenance & Other Projects – Summary by Fund .........................................................................................................223 CIP Revenue Summary ......................................................................................................................................................225 Maintenance & Other Revenue Summary.........................................................................................................................226 Drainage Master Plan Summary ........................................................................................................................................227 Drainage – Project Sheets .................................................................................................................................................228 Parks & Median Master Plan Summary .............................................................................................................................232 Parks & Median – Project Sheets ......................................................................................................................................233 Wastewater (Sewer) Master Plan Summary .....................................................................................................................243 Sewer – Project Sheets ......................................................................................................................................................244 Street Master Plan Summary ............................................................................................................................................251 Street – Projects Sheets ....................................................................................................................................................252 Water Master Plan Summary ............................................................................................................................................275 Water – Projects Sheets ....................................................................................................................................................277 City Facilities Master Plan Summary .................................................................................................................................294 Facilities & Other Improvements – Project Sheets ............................................................................................................295 CIP Carry Forward Projects ................................................................................................................................................317 31 Table of Contents
Fiscal Policy & Debt Summary
Appropriations Limit ..........................................................................................................................................................321 Debt Summary ...................................................................................................................................................................323 Fiscal Policy Statement ......................................................................................................................................................327 Performance Measures
Performance Measures - Summary ...................................................................................................................................335 General Government .........................................................................................................................................................336 Finance & Administrative Services ....................................................................................................................................337 Public Safety ......................................................................................................................................................................340 Community Development .................................................................................................................................................342 Public Works ......................................................................................................................................................................345 Utilities ..............................................................................................................................................................................347 Beaches, Parks & Recreation .............................................................................................................................................349 Staffing
Staffing ..............................................................................................................................................................................351 Staffing Changes ................................................................................................................................................................351 Staffing Chart .....................................................................................................................................................................355 Contract Staffing Chart ......................................................................................................................................................361 Pension Summary ..............................................................................................................................................................362 Glossary and Index
List of Acronyms ................................................................................................................................................................363 Glossary .............................................................................................................................................................................365 Index ..................................................................................................................................................................................379 Demographic and Statistical Information ................................................................................................................Back Cover

This entire document can also be downloaded from the City’s website: http://san-clemente.org. 32 2024 San Clemente City Council
Mayor Victor Cabral, Mayor Pro Tem Mark Enmeier
Council Members Chris Duncan, Steve Knoblock, and Rick Loeffler 33 34
San Clemente Organization Chart
Beaches, Parks
& Recreation
Samantha
Wylie
Public Works
Dave
Rebensdorf
City Attorney
Elizabeth Mitchell
Citizens of
San Clemente
Storm
Drain
City Clerk
(Elected)
Laura
Campagnolo
Code
Compliance
City Council
Mayor
Victor Cabral
Mayor Pro Tem
Mark Enmeier
Council Members
Chris Duncan
Steve Knoblock
Rick Loeffler
Golf
Water
Shading indicates contracted services
Police Services
OCSD
Fire Services
OCFA
City Treasurer
(Elected)
Charlie
Smith
Boards &
Commissions
Marine
Safety
Human
Resources
Recreation
Information
Technology
Finance &
Administrative
Services
Brian Brower
City Clerk
Laura
Campagnolo
Utilities
Dave
Rebensdorf
Sewer Maintenance
Services
Public
Safety Community
Development
Adam Atamian
Capital
Improvement
Projects
Building Finance
Planning
Fleet
Engineering
Environmental
Programs
City Manager
Andy Hall
35 Financial Accomplishments

The Government Finance Officers Association of
the United States and Canada (GFOA) presented a
Distinguished Budget Presentation Award to the
City of San Clemente, California for its annual
budget for the fiscal year beginning July 1, 2023.

In order to receive this award, a governmental
unit must publish a budget document that meets
program criteria as a policy document, as a
financial plan, as an operations guide, and as a
communications device.

The award is valid for a period of one year only.

We believe our current budget continues to
conform to the program requirements, and we
are submitting it to GFOA to determine its
eligibility for another award.

AAA---An obligation rated 'AAA' has the highest rating assigned by Standard & Poor's. The obligor's capacity to meet its financial commitment on the obligation is extremely strong.

Standard and Poor’s reaffirmed the City’s long-term financial “AAA” rating and stable outlook in August 2015.

SAN CLEMENTE (AAA)
“San Clemente is the southernmost city
in Orange County, located on the
Pacific Ocean. Although a primarily
wealthy residential community, the city
also has some office and retail areas. In
our view, financially, the city has
performed very well in recent years
and has maintained an unreserved fund
balance of more than 40% of
expenditures since 2001. We
understand that the city does not have
any plans to issue debt in the next
couple years.”
36 Honorable Mayor and Councilmembers:

I am pleased to present a new approach to the budget submission and review process in San Clemente. The most obvious change is the transition to a Biennial Budget for the Fiscal Years of 2024-25 and 2025-26. A Biennial budget is a new endeavor for San Clemente and allows for a more strategic deployment of resources over a longer period. A second modification is the presentation of a condensed Executive Budget Summary that will create a high level, but accurate, overview of the budget without the need to file through the entire document.

The Operating Budgets in all funds, including the General Fund, are balanced for both fiscal years and the Capital Improvement Program continues to address capital needs within the City. This document is intended to provide a summary of the budget process, key financial elements of the proposed budget, and future fiscal challenges and recommendations. Budget preparation requires a team of financial experts, dedicated and knowledgeable Department Heads and staff, as well as supportive members of the City Council. It is not possible to adequately express my true thanks to the entire team for their hard work and commitment to the City and its citizens in the preparation of the budget.

Maintaining quality public services, prioritizing critical capital projects, and operating the City in a cost-effective manner are guiding principles in the preparation of the budget. The proposed budget addresses priorities while maintaining a positive operating position. The operating budget is stable, with services maintained at or above existing levels. However, challenges lie ahead with respect to preservation of the City’s cherished coastal environment and related amenities. Sand replenishment, Pier and Beach Trail maintenance and repair, and land/slope integrity impacts are being realized, and the loss of past revenue sources, such as the tax increment generated by the former Redevelopment Agency and expiration of the Clean Ocean Fee, makes addressing long term issues even more challenging. Not only has the revenue diminished, the need to continue to provide these services has created new expenses in the General Fund. Replacement of past revenue streams and exploring new revenue sources in the coming years will improve the City’s ability to fund community projects and maintenance along the coastline and is examined further in the following pages.
37 The budget serves as a policy
document and workplan, aligning
City financial resources with the
goals, objectives and priorities
identified by the City Council.

Through the budget process, staff
performs a comprehensive review of
all departments and programs to
assess current operations and service
levels, with consideration of
refinements to better addressservice
delivery and areas where additional
or enhanced services should be funded to meet City Council and citizen priorities. This analysis included a review of line-item revenues and expenditures focusing on staffing levels, contracts, and other operational considerations. This disciplined approach is focused on maintaining a positive operating position in all funds.

The City utilizes the Long Term Financial Plan (LTFP) to examine the City’s current financial position and to inform strategic decision making through the budget development and adoption process. In March of this year, the LTFP was presented to the City Council which outlined a stable financial position, with some long-term trends identified that need to be addressed. The recent inflationary environment has led to increasing costs in personnel, capital projects, and general operating expenses. Revenues, while increasing, have lagged behind these rising costs.

Budget Overview
The proposed budget reflects a generally stable position in all budgeted funds, including the General Fund, Special Revenue Funds, Capital Project Funds, Enterprise Funds, and Internal Service Funds. While most funds address a specific organizational purpose or restricted revenue source, the General Fund is the primary operating fund of the City, encompassing service areas such as Public Safety, Community Development, Public Works, Recreation, and General Government, and is often the primary focus of budget discussions. Major ongoing revenue sources for the General Fund include Property Tax, Sales Tax, Transient Occupancy Tax (TOT), Franchise and Business License Taxes, Fees, Fines and Service Charges.

As forecasted in the LTFP in March, the General Fund Budget for the upcoming two-year period continues to reflect a positive operating position (with ongoing revenues exceeding expenditures) in both years, ensuring the long-term viability of the City’s routine operations.

Operational programs and services are funded at current or higher levels with ongoing revenue sources.
38 Operating revenues and expenditures exclude one-time receipts and expenditures, such as capital outlay and one-time transfers, reflecting a more precise picture of the City’s ongoing ability to fund its routine operations. The General Fund has a positive operating position of $106,980 for FY 2025 and $125,980 for FY 2026, while funding proposed service levels. The following graph shows operating revenues exceeding operating expenditures for each fiscal year.

General Fund Operating Revenue
General Fund operating revenues are budgeted in FY 2025 at $83.4 million and $86.0 million in FY 2026, showing stability and modest growth. The following graph of General Fund revenue by category illustrates the significance of Property Tax and Sales Tax to the General Fund. It is important to note the City receives approximately 15% of all Property Tax paid by owners of property within the City, and a 1% portion of the 7.75% sales tax collected on local sales. $30.0
$40.0
$50.0
$60.0
$70.0
$80.0
$90.0
FY 2024-25 FY 2025-26
$83.4 $86.0 $83.3 $85.9
General Fund Operating Position
Revenues Expenditures
39 General Fund Operating Expenditures
General Fund operating expenditures are budgeted at $83.3 million in FY 2025 and $85.9 in FY 2026. Expenditures are listed by department in the chart below. The largest departments within the General Fund are Public Safety and Public Works. Public Safety encompasses 45% of the FY 2025 budget and 47% of the FY 2026 budget. Public Safety department costs include Police, Fire and Marine Safety. However, Code Compliance and the Park Ranger programs are in funded within the Community Development department. The Public Works department is 25% and 22% of the FY 2025 and FY 2026 budgets, respectively. The Public Works budget includes engineering, streets, facilities, park maintenance and other infrastructure costs. Total General Fund expenditures, which include capital improvements and other one-time costs, are included in the graph below.
40 General Fund Emergency Reserves
The General Fund Emergency Reserve is fully funded throughout the Budget period. Per adopted City Fiscal Policy, the Emergency Reserve amount is equal to 18% of General Fund operating expenditures. The Emergency Reserve is budgeted at $14.99 million in FY 2025, increasing to $15.47 million in FY 2026.

General Fund FY 2023-24 Increase FY 2024-25 Increase FY 2025-26 Emergency Reserve $ 14,309,000 $683,000 $14,992,000 $478,000 $15,470,000

General Fund “Unassigned” Fund Balance
The Fund Balance remaining in excess of all budgeted revenues, expenditures, and the emergency reserve is referred to as “Unassigned” Fund Balance. Unassigned Fund Balance is similar function to a household savings account, where funds are accumulated over time to be utilized for major purchases. Historically, the City takes a conservative approach to the budget process. As a result, revenues occasionally exceed budgetary expectations. At the end of the Fiscal Year, any surplus revenue is returned to Fund Balance. Similarly, expenditure budgets that are not fully utilized at year-end are returned to Fund Balance. In addition to one-time revenues such as grants, the City utilizes Unassigned Fund Balance to fund one-time expenditures such as capital projects, transfers, and studies. Unassigned General Fund Balance is budgeted at $1.4 million at the end of FY 2026.
41 Capital Improvement Program (CIP)
The development of the Capital Improvement Program (CIP) budget involved a thorough review and prioritization of projects in order to invest in, and maintain, City Infrastructure while meeting the needs and expectations of the community. Capital improvements include the building, upgrading or replacement of City infrastructure, such as residential and arterial streets, bridges, traffic signals, water, sewer and other capital assets. The following chart depicts the spending pattern of the City’s Capital Improvement Program over the past ten years:

The City’s CIP is divided into six major categories. The total budget for the City’s Capital Improvements in FY 2024-25 is $14.3 million and includes 34 new Projects. FY 2025-26 Capital Improvement Budget totals $13.5 million and includes 22 projects. The charts below summarize the FY 2024-25 and FY 2025-26 CIP program for new projects:

Total Capital Improvement Expenditure Summary
FY 2024-25 - $14,295,000
Total Capital Improvement Expenditure Summary
FY 2025-26 - $13,460,000
$20.1
$13.4 $13.1 $14.8 $17.0
$21.4
$14.3
$37.6
$14.3 $13.5
$0.0
$10.0
$20.0
$30.0
$40.0
2017 2018 2019 2020 2021 2022 2023 2024 2025 2026
Capital Improvement Program
FY 2017 to FY 2026
($ in Millions)
42 Maintenance and Other Projects
In addition to new projects, normal maintenance, studies or small contractual projects are also prioritized within the CIP. The City’s maintenance and other projects budget in FY 2025 is $14.2 million for 36 projects and $7.6 million for 26 projects in FY 2026. These include the Major Street Maintenance Program, sidewalk repair improvements, as-needed pavement repairs and preservation, building maintenance and structure repairs.

Drainage $ 0.6 2 $ 0.6 2
Beaches, Parks & Medians 0.8 2 0.3 3
Sewer 1.2 5 2.7 4
Streets 1.7 9 1.6 8
Water 5.3 7 1.6 5
Facilities and Other Improvements 4.7 11 0.7 4
Total Maintenance and Other Projects $ 14.2 36 $ 7.6 26 Category
Dollars
(in millions)
Number of
projects
Dollars
(in millions)
Number of
projects
FY 2024-25 FY 2025-26
Significant Capital Improvement Projects budgeted in the next two fiscal years are listed below, with a complete listing of all projects and related details in the CIP section of the Proposed Budget.
• Sand Compatibility and Opportunistic Use Program (SCOUP) • Vista Hermosa Sports Park Meadows Development
• Marquita Slope Reconstruction (Linda Lane Pump Station) • Calafia Complete Streets
• Forster Ranch and Talega Parks Playground Equipment Replacement • LPVH Three Artificial Field Synthetic Turf Replacement • Recycled Water Expansion Phase II
• Poche Beach Runoff Reclamation Project
• Reservoir No. 5A Replacement
• Local Hazard Mitigation Plan
• Pedestrian Audible Warning System for Railroad
Key Budget Elements: Staffing and Safety
As a service organization, staffing is a key element in the Proposed Budget. The City continues to invest in the workforce with a focus on recruiting and retaining quality staff. Recent implementation of the approved Classification and Compensation Study aligned City pay rates with the median wages of our market competition. The Proposed Budget includes the first complete year of the updated pay scale, translating into an increase in personnel costs throughout the Budget. City management is engaged in negotiations with the San Clemente City Employee Association (SCCEA) as the current three-year MOU is set to expire on June 30, 2024.

Labor negotiations will provide the opportunity to ensure the City continues to compensate 43 employees at a fair and competitive level, with the desired outcome of attracting and retaining the best and most qualified employees to serve the community.

City staffing levels are stable and have improved from the vacancy rates experienced as a result of the pandemic and “great resignation” in recent years. The FY 2025 and FY 2026 Budget includes funding of all allocated positions, along with the addition of three new positions in areas of critical need. These new positions include an Emergency Services Officer to focus on emergency preparedness and related emergency services activities, as well as two Senior Park Ranger positions (one added in each year) to bolster enforcement efforts.

The proposed Budget also includes minor staffing refinements to better address operational needs, including reclassification of the Economic Development Officer position to a Community Development Coordinator and an Office Specialist to an Associate Civil Engineer.

A strong emphasis remains on public safety and quality of life within the City. In addition to the creation of an Emergency Services Officer position and expansion of Park Ranger program, the City continues to fund Public Safety at current service levels, while addressing expected increases in contract service costs.

The Orange County Sheriff’s Department (OCSD) police services budget reflects increasing contract costs over the two-year period. Historically, costs have increased annually at a rate of 4%-5%. The contract amount budgeted in the General Fund is $20.9 million in FY 2025 and $21.7 million in FY 2026 for OCSD, assuming maintaining current staffing levels, overtime, and vacancy savings. This contract is renewed annually and an estimated increase of 4% is budgeted for FY 2026, which includes impacts from the recently approved County of Orange MOU.

The Orange County Fire Authority (OCFA) budget increases to $12 million in FY 2025 and $12.5 million in FY 2026 for the base contract and equipment costs. The OCFA fire services base contract is budgeted in the General Fund, with an increase of 4.2% in FY 2026 from FY 2025 budget levels. The fire contract includes the City’s costs of a 4th firefighter which will be fully phased-in with the FY 2025 budget amount.
44 Future Challenges: Sand, Slopes, and Storm Drainage
San Clemente, at its very heart, is a coastal community. Many residents and businesses selfidentify with the beach, surf and ocean related lifestyle. However, the marine environment in the City is currently suffering from the loss of sand on the beaches, landslides and bluff erosion, and deferred maintenance of facilities including the iconic San Clemente Pier and the Beach Trail. The City Council has been clear in pronouncing the restoration and enhancement of the local coastal environment the highest priority in the community.

Without question, the costs to restore or nourish local beaches with adequate sand, repair damage to the Beach Trail, Mariposa Bridge and various other bridges along the trail, stabilize and repair City owned slopes following bluff failure, and repairs needed on the municipal pier represent the most significant fiscal predicament facing the City.

In the past, the City relied heavily on two important funding mechanisms, the Clean Ocean Fund and tax increment generated by the Redevelopment Agency to fund maintenance and improvements in the coastal area. However, the State of California eliminated Redevelopment Agencies in 2012 and the Clean Ocean Fee expired in 2021. These funds generated about $5 million per year. With the absence of these funding options in the last decade or so, only limited improvements and a growing amount of deferred maintenance have created significant fiscal concern.

SAND
Placing sand on the beach, or beach nourishment, is somewhat novel in San Clemente. In the past couple of decades, two relatively small projects (5,000 cubic yards and 12,000 cubic yards) were conducted. Conversely, a current project in partnership with the United States Army Corps of Engineers will initially place 251,000 cubic yards of sand on a portion of the San Clemente coastline, and during the lifetime of the 50-year project, more than 2 million cubic yards of sand will be placed between T Street and Linda Lane on the San Clemente Coast. However, this is only a portion of the beaches in the City in need of beach restoration.

While funding for the initial sand placement has been
identified, future phases of the project remain unfunded.

The anticipated local (City) share of the project will be approximately $116 million or about $2.5 million per
year. This funding has not been identified, and without consideration of additional revenue, would likely impact the current level of municipal service delivery.

As stated, the current project only addresses a portion of the coastline. To restore the remaining beaches, the City is developing a Sand Compatibility and Opportunistic Use Program (SCOUP) that will allow sand to be placed on other beaches in the City. Recently, the City has identified potential sources of free sand that would bring about 60,000 cubic yards of sand to the community. Although the sand is free, the costs to transport the sand are anticipated to be 45 approximately $1,200,000, and placing and shaping the sand would cost about $700,000 for a total of roughly $2 million. With the SCOUP Program in place, it would be ideal to attempt to locate a similar amount of sand on an annual basis.

Given the information above, proper restoration and nourishment of San Clemente Beaches would cost about $5.5 million per year to sustain the current project in collaboration with the Army Corps of Engineers and additional sand placement through the SCOUP Program and other opportunities.

SLOPES
The bluffs along the San Clemente coastline can be
described, in a very oversimplified manner, as series of layers of sandy/silty soil on top of clay seams. As
groundwater and storm water accumulate through the
sandy/silty soil, it collects at the non-permeable and slick clay layer. When the soil is saturated enough, the soil slips along the clay layer depositing debris below, causing steep and failing slopes. The structures at the top of the slope become very vulnerable and the debris at the
bottom covers the Beach Trail and railroads below.

Stabilization of the slopes and removal of the debris is very expensive. Even though much of the slope failure is on private property, the impacts are felt communitywide. Railroad and trail closures must be addressed, and preventative actions are not only expensive, but difficult to implement in advance of the unpredictable earth movement. Following a recent landslide below the City owned Casa Romantica, the City has expended more than $8 million to stabilize and repair the slope. Other less extreme landslides have also incurred costs for Beach Trail maintenance and repair.

The most recent landslide at Mariposa Point caused at least two (more pending) sections of the Mariposa Bridge portion of the Beach Trail to be dislodged. The anticipated cost to repair the bridge will be more than $10 million. The trail itself and other bridges along the Beach Trail require ongoing maintenance that costs about $500,000 per year. 46 PIER
The San Clemente Pier is a focal point and one of the most identifiable locations in San Clemente. However, following the dissolution of Redevelopment Agencies in 2012, funding for maintenance of the pier has been limited. Pier Pride, a local non-profit, has made an attempt to provide supplementary funding for pier maintenance, but additional funding is necessary to properly restore and maintain the pier. Much of the railing and flooring of the pier is in need of replacement, and several pilings have failed. While the pier remains structurally sound, the deferred maintenance is quickly catching up. Additionally, improvements such as holiday lighting, updated restrooms, and other facilities will enhance the user experience on the pier. Funding for proper maintenance of the pier would likely be about $1 million per year.

CLEAN OCEAN (STORM DRAINAGE, STREET SWEEPING)
Proper collection and diversion of storm drainage, along with other activities to protect and improve water quality were the primary components of the Clean Ocean Program. To fund these projects including street sweeping, storm collection facilities, water quality monitoring, and maintenance, the Clean Ocean Fee was enacted by residents and generated about $2.3 million per year. Since the expiration of the fee, these activities have been partially funded by the General Fund.

SUMMARY AND POTENTIAL SOLUTIONS
To properly address the priorities listed above, funding sources will need to be identified and prioritized. In summary, potential annual costs include:
• Sand Nourishment = $5.5 million per year
• Slope Retention = $500,000 in maintenance – potentially millions per event • Pier Maintenance = $1 million per year
• Clean Ocean Activities = $2.3 million per year
$9 million per year (+ about $1 million for unique events) Total = $10 million per year
In order to continue to provide the same level of municipal activities and services and address the issues included above, new funding sources may need to be considered. Some, but certainly not all of the options for generating additional revenue for these activities include restoration of a parcel related fee such as the Clean Ocean Fee (voter approval required), increase in sales tax (voter approval required), increase in transient occupancy tax (hotel tax – voter approval required) a special assessment district (voter approval within the district required), or perhaps a combination of revenue sources.

The level at which the City will be able to address the coastal concerns will, and rightfully should, depend on the desires of the residents. Almost any option to increase revenues to expand services to enhance coastal related items, will require voter approval. 47 Future Recommendations: Section 115 Trust Account
The California Public Employees Retirement System (CalPERS) provides retirement pensions for the past, current and future employees of San Clemente. CalPERS invests member contributions using a variety of strategies in accordance with adopted policies. Over time, the investment policies and the anticipated rate of return on investments has not achieved the projected dividends in the system. In order to address this issue, CalPERS, on several occasions over time, has lowered the discount rate, or in simplified terms, the anticipated rate of return. The result of lowering the anticipated rate of return has resulted in an accrued unfunded liability (UAL) owed to current and future retirees.

Because the impact of lowering a long-term rate of return has significant financial implications, CalPERS implemented an amortization schedule to require members to reduce the UAL over a period of time. In order to avoid adding even more unfunded liability, the current discount rate is charged to members as the liability is reduced. Some cities, including San Clemente, have chosen to make additional payments to reduce the amount of the liability and reduce the carrying costs (the charge of the discount rate) of the amortization schedule.

Another strategy to address the UAL is the implementation of a Section 115 Trust Account. A Section 115 Trust Account allows the City to place funds in a restricted account that can only be used to pay for pension obligations, but allows the City to retain its capital and control over its own fiscal resources. In fact, CalPERS offers, and encourages, cities to use this mechanism if it makes sense for the community. There are several benefits associated with the use of a 115 Trust Account and a few pitfalls to avoid. In simple terms, if you can invest resources that exceed or even come close the CalPERS discount rate, a 115 Trust is preferable. If you do not exceed or match the discount rate, then prepayment might be a better alternative. However, staff would argue there are additional benefits to a 115 Trust Account in the financial management of the City.

At the current time, the fund balance of the City is invested in either the Local Agency Investment Fund (LAIF) at the state, or with Chandler Asset Management (Chandler). Both of these investment pools are based on security and liquidity (dictated by state law) and generally carry a very low rate of return. It is not uncommon for these investments to earn less than 2% annually.

Although the funds in a 115 Trust Account are restricted to payments associated with pension 48 obligations, they can be more strategically invested that the funds in LAIF or Chandler and realize a higher rate of return.

For example, In the simple chart below, if $4 million of fund balance realized an annual rate of return in LAIF or Chandler, at the end of the year, the principal would have grown to $4.08 million.

However, if the City Council chose to take $4 million of fund balance and placed it into a 115 Trust Account earning the CalPERS discount rate of 6.8%, the principal would have grown to $4.27 million at the end of the year, or almost an extra $200,000.

Location of Invested Funds Amount Invested Ending Balance Investment in LAIF/Chandler at 2% $4,000,000 $4,080,000 Investment in Section 115 at 6.8% $4,000,000 $4,272,000 It is important to note, that the City has matched the discount rate of CalPERS, but you still have control of the asset with the added bonus that the funds invested in the 115 Trust are out earning what would have been realized in either LAIF or Chandler.

If the example is expanded to include compounding of the investment, the benefit increases over time. In the chart below, the initial $4 million is invested in a 115 Trust Account at a rate of return of 6.8%. In the first year, the investment grows to $4.27 million, in year two to $4.56 million, in year three to $4.87 million and in year 5 to $5.2 million. Perhaps at that point, a prepayment is made to CalPERS of $1.2 million, but you are left with your initial $4 million and the process can begin again without any loss of capital to the City. In essence you are allowing your capital to work for you, but retaining the capital. Meanwhile, you are also reducing the liability by making your amortized payments.

Investment in 115 Trust at 6.8% Beginning Balance Ending Balance – Roll Over Year 1 $4,000,000 $4,272,000
Year 2 $4,272,000 $4,562,496
Year 3 $4,562,496 $4,872,746
Year 4 $4,872,746 $5,204,092
Year 5 $5,204,092 Prepay $1,204,092 to CalPERS
Start Cycle Again $4,000,000 $4,272,000
The method above uses the current CalPERS discount rate of 6.8%. It is important to note that on an annual basis, most cities report rates of return that exceed the CalPERS discount rate. This is often because of the limitations placed on CalPERS in their investment portfolios, similar to the constraints placed on the City’s LAIF and Chandler accounts. 49 Maintaining the capital assets of the City could be critical if the City encounters a financial crisis in the future. Remember that once the funds are sent to CalPERS, they cannot be retrieved. With a 115 Trust account in times of financial crisis, the regular and UAL annual pension payments can be made from the trust account reducing General Fund expenditures by millions of dollars during the crisis event.

In summary, staff is recommending the continued concentration on reducing the City’s UAL, but using the strategy of implementing a 115 Trust Account. The City Council can contribute more to the account than just a portion of fund balance if they choose or conditions warrant, but investment of at least a portion of fund balance in this manner would likely result in a higher rate of return than the current investment in LAIF and Chandler.

Accomplishments
There have been a number of key accomplishments in FY 2023-24 including: Expansion of the Park Ranger Program, significant reduction of the number of unhoused individuals in San Clemente, establishment of the inaugural Dia de Los Muertos event, completion and implementation of the full-time classification and compensation study, construction of temporary pickleball courts at Steed Park, and initiation of the Casa Romantica Slope Stabilization Project. These accomplishments should be celebrated. A more inclusive list of accomplishments by Department are included on the pages following the executive summary.

Summary
Staff continue to focus on implementing the City Council’s strategic priorities while maintaining a balanced budget, providing quality services to residences, and implementing the adopted Capital Improvement Program.

In closing, I am extremely grateful and thank the employees at the City of San Clemente for their continued service to the community. I am confident in staff’s ability to meet the needs and in their ability to connect with residents to achieve comprehensive solutions for issues that may arise. I commit to strive for solutions that build consensus and understanding while providing essential services to our residents. I look forward to next year’s challenges and opportunities knowing that the team of San Clemente employees will rise to any occasion.

City Manager
(Please note that numbers in this document have been rounded) 50 Fiscal Year 2023-24 Accomplishments by Department
Beaches, Parks and Recreation
 Completed addendum to environmental review of Richard T. Steed Memorial Park sitespecific master plan update to incorporate 24 pickleball courts in the planned design  Recorded golf course usage/occupancy at 92% throughout the year  Implemented new youth sports partnership policy with new fees and application process  Completed the Steed Park Concession stand upgrades and opened services to the public with in-house operations
 Improved recruitment and retention of hourly part-time staff members in an effort to continue to reopen all recreation facilities to full capacity  Hosted San Clemente Ocean Games in support of longstanding tradition of watermen competitions
 Established inaugural Dia de Los Muertos event, celebrating and honoring an important cultural event for many San Clemente residents
 Hosted monthly SC Social events for middle school students  Provided $16,000 in scholarships for recreation programs  Executed a lease agreement for the development and operation of the miniature golf course facility at Vista Hermosa Sports Park
Community Development
 Completed a Streamlining Ordinance to clarify and streamline planning permit processes.  Initiated new Historic Property Preservation Agreement inspection program and updated the Historic Resources Report Survey.
 Initiated Housing Element programs, including completion of public outreach to initiate an Objective Design Standards Ordinance
 Adopted SB9 implementation ordinance and fee schedule consistent with state law  Adopted Accessory Dwelling Unit ordinance consistent with state law  Implemented new permit tracking software system (Central Square), increasing ability for online review and approval
 Received $500,000 grant from the California Coastal Commission for a Nature Based Coastal Resiliency Feasibility Study to develop sand retention pilot projects  Expanded the Park Ranger Program with a Park Ranger Supervisor and two Senior Park Rangers, enhancing service capability, and providing upgraded uniforms and badges.  Significantly reduced the number of unhoused individuals in San Clemente, providing resources and coordinating with external agencies
 Implemented SolarApp+ for online approval and issuance  Increased effectiveness for both 1st and 2nd plan review turnaround times  Introduced the ability to pay by credit card and to pay online 51 Finance and Administrative Services
 Completed the Full-time classification and compensation study and implemented the approved recommendations
 Completed a CalPERS contract amendment to update Hourly Part-time excluded classifications
 Completed the review of the self-insurance retention levels and options for general liability
 Implemented new Sewer rates based on the cost of service study  Assisted the Coastal Animal Services Authority in a transition of Retirement Plan Administrators
 Completed the purchase and ordering of 30 Fleet vehicles Public Safety (Police and Fire)
 Continued to improve and utilize public safety data to respond to emerging threats and challenges
 Maintained response times and permitting standards
 New regional technical rescue truck at Station 56 in Rancho Mission Viejo to support rescues throughout the county including San Clemente
 Implementation of a new regional Helipad to supply water to firefighting helicopters and support wildfire operations located at Quest Diagnostics in San Juan Capistrano  OCFA increased the capability and qualifications for wildland firefighting hand crews to improve the level of firefighting capabilities for wildfires  80% of police responses to on scene emergency calls projected to be under 5 minutes  Installed 29 license plate reader cameras throughout the City to assist in identifying and apprehending criminals
 Implementation of In-Car Video system to outfit all police patrol vehicles  Conducted meetings with the City’s Public Safety Committee to seek public safety improvements and recommendations
Public Works
 Rekeyed all City facilities
 Replaced 11 parking pay stations
 Constructed temporary pickleball courts at Steed Park  Rebuilt base of Pier restroom after fire
 Pursued additional funding for San Clemente Trolley
 Expanded the Senior Mobility Program
 Initiated the Casa Romantica Slope Stabilization Project to stabilize land for the historic structure
52 Utilities
 Processed approximately 1.4 billion gallons of wastewater and 5,640 wet tons of solid waste
 Produced 550 million gallons (1,700 acft) of recycled water for irrigation customers  Completed recycled water Sluice Gate and Sodium Hypochlorite Tank replacement projects for the Water Reclamation Plant
 Replaced a Collection System CCTV van and camera for the inspection of underground storm and sewer pipes
 Replaced Calafia Recycled Water Pump Station Flow Meter  Completed Digester Flare replacement and AQMD source testing  Completed Recycled Water Quality Improvement Project (Microfiltration Reverse Osmosis) design
 Designed and built the Mobile Motor Control Center to remotely operate the Cyprus Shore Sewer Lift Station, with the ability to relocate it to operate most sewer lift stations in an emergency
 Migrated Backflow device data into a new software platform  Replaced Reservoir 13 isolation valves
 Purchased a new Hydro Excavator Unit for underground repairs  Replaced a Valve Maintenance Vehicle for potable water and recycled water valve maintenance
 Completed Phase 1 of the Calle Real Water Main Replacement Project  Coordinated emergency construction projects due to bluff movement to protect water, sewer, and storm drain infrastructure
 Completed the 2023 Water System Sanitary Survey
 Finalized negotiations with CR&R for an Agreement for the City’s Solid Waste and Recycling, and modified rates
53 54
San Clemente at a Glance
2024 San Clemente City Council
Mayor Victor Cabral, Mayor Pro Tem Mark Enmeier, Council Members Chris Duncan, Steve Knoblock, and Rick Loeffler
Mission Statement
The City of San Clemente, in partnership with the community we serve, will foster a tradition dedicated to:
 Maintaining a safe, healthy atmosphere in which to live, work and play;  Guiding development to ensure responsible growth while preserving and enhancing our village character, unique environment and natural amenities;  Providing for the City’s long term stability through the promotion of economic vitality and diversity;
 Resulting in a balanced community committed to protection of what is valued today while meeting tomorrow’s needs.

History
The City of San Clemente, commonly known as the “Spanish Village by the Sea,” spans just over eighteen square miles of coastline and scenic foothills. The area, long admired by explorers and passing settlers for its location, remained virtually uninhabited until 1776, when the establishment of the San Juan Capistrano Mission led to nearby settlements by both Indians and Spaniards.

Property rights to land exchanged hands several times, but few ventured to build on the land until 1925, when Ole Hanson, a Seattle developer, purchased a large portion of what is now San Clemente. Hanson believed that the area’s pleasant climate, beautiful beaches and fertile soil would serve as a haven for Californians who were tired of “The Big City.” He named the City after San Clemente Island, which was originally named by the explorer Vizcaino, in 1602 after Saint Clemente, whose feast is celebrated on November 23, the day of Vizcaino’s arrival on the island.

Hanson succeeded in promoting the new area and selling property to interested buyers. He built facilities such as a community center, beach club, pier and Plaza Park, and donated them to the community. The area was incorporated officially as a City in 1928 and enjoyed slow but steady growth in the years thereafter.
55 San Clemente at a Glance
In 1969, an event occurred which accelerated the growth and reputation of San Clemente. In that year, then President Richard Nixon purchased a Spanish mansion that Hamilton Cotton had built in the southern part of town in 1927. This “Western White House” became the site of numerous historical meetings and decisions. In earlier years, President Franklin Delano Roosevelt often stopped at Cotton’s Point whenever he traveled between Los Angeles and San Diego.

City Government
The City of San Clemente is a General Law city that operates under the Council/Manager form of city government.

The voters elect five of their fellow citizens to the City Council for overlapping four-year terms. The Council, in turn, selects one of its members to serve as Mayor for a one-year term. The City Council holds regular public meetings every first and third Tuesday of each month.

The City’s current population of 62,297 enjoys 244.93 acres at 23 parks and beach accesses, 20 acres of sand beaches, 25.9 miles of hiking trails, and a championship municipal golf course.

The City contracts for police services from the Orange County Sheriff’s Department and for fire services from the Orange County Fire Authority. Ambulance services are contracted to a private company.

Utilities (water, sewer, storm drain and urban runoff) are provided by the City. Trash collection is contracted to a private company.

Animal control and shelter services are provided by Coastal Animal Services Authority (CASA). CASA is a joint powers authority serving the cities of San Clemente and Dana Point.

Location
San Clemente is centrally located between Los Angeles and San Diego and is on the southernmost point of Orange County. The San Onofre Nuclear Generating Station and Marine Corps Base Camp Pendleton are located immediately to its south. The cities of San Juan Capistrano and Dana Point are located to the north and north-west.

The City limits cover 18.45 square miles at an average elevation of 250 feet.
56 Reader’s Guide to the Budget
Reader's Guide to the Budget
This guide is intended to help the reader understand what information is available in the budget and how it is organized. The biennial budget document consists of 18 chapters including a Budget Glossary and Index and is for the Fiscal Years of 2024-25 and 2025-26. Below is an explanation of the major sections of this budget:

Introduction
The Introduction consists of the following items:
 Table of Contents - Provides page numbers to locate sections within the budget document.  City Organization Chart – Provides a City-wide organization chart.  Financial Accomplishments – The City has been presented the Distinguished Budget Presentation Award from the Government Finance Officers Association (GFOA) for the Fiscal Year beginning July 1, 2023.

Standard & Poor’s rates the City of San Clemente’s credit at AAA.  San Clemente at a Glance - Presents the Mission Statement, a brief history of the City, description of the form of government, location, and artwork credits.
 Reader's Guide to the Budget - Provides a listing and description of chapters included in the budget.

Chapter 1 – Budget Overview
The Budget Overview consists of the following items:
 City Manager’s Transmittal Letter - The City Manager's Transmittal Letter summarizes many of the critical issues addressed in the budget.
 Financial Overview – Provides a comprehensive overview of the budget with a focus on All Funds and General Fund revenues and expenditures, as well as staffing levels, capital projects, maintenance projects, fund balances and the General Fund operating position.
 Budget Process - Provides an overview of the budget development process and timeline.  Accounting System & Controls - Provides an overview of the City's accounting systems and the level at which budgetary control is maintained. The Cost Allocation Plan provides an overview of the process which allocates General Fund overhead costs to other funds.

Chapter 2 - All Funds Summary
A comprehensive overview of the budget, with a focus on all funds (consolidated). Included are tables and graphs for both revenues and expenditures and an overview of revenue assumptions that were utilized in the development of the budget. A listing of all city-wide programs is included in this section.

Chapter 3 - General Fund Revenues and Expenditures
An analysis of General Fund revenues is provided in this chapter, including General Fund revenues by category, revenue overview, revenue summary and revenue by line item. This section also provides an explanation of General Fund expenditures, including expenditures by category, department, summary of expenditures, expenditure overview, and expenditures by line item.
57 Reader’s Guide to the Budget
Chapters 4 through 9 – Department/Division Budgets
These sections include the budgets for the City's basic organizational units which provide essential services to the citizens of San Clemente. Each section presents information summarized at the Department level and General Fund Division level. The Department/Division/Program Budgets include:
 General Government  Finance and Administrative Services  Public Safety  Community Development
 Public Works  Beaches, Parks and Recreation
Departmental summary information is presented in the following format:
 Department Overview – An overview of the structure and description of the Department.  Organization Chart - An organization chart by function is provided for each department.  Expenditures by General Fund Division - A chart comparing FY 2022-23 actual expenditures, FY 2023-24 adjusted budget and projected expenditures, and budgeted expenditures for FY 2024-25 and FY 2025-26 for General Fund divisions within the Department.
 Department Expenditures by Category - A chart comparing FY 2022-23 actual expenditures, FY 2023-24 adjusted budget and projected expenditures, and budgeted expenditures for FY 2024-25 and FY 2025-26 for each expenditure category.
 Department Personnel Summary - The total number of staff assigned to each Department by Full-Time Equivalent (FTE). FTE refers to a budgeted, benefited position that normally works at least 2,080 hours per year. A 0.5 FTE would be scheduled to work 1,040 hours per year.  Accomplishments - A list of Department/Program accomplishments for Fiscal Year 2023-24.

 Key Initiatives – A listing of key initiatives for the Department/Program for the budgeted years.

General Fund Division information is presented in the following format:
 Purpose Statement – This provides a general description of the primary purpose of the division.  Service Description - A listing of the key services or functions provided by the division.  General Fund Program Summary - A chart comparing FY 2022-23 actual expenditures, FY 2023-24 adjusted budget and projected expenditures, and budgeted expenditures for FY 2024-25 and FY 2025-26 for General Fund programs within the Division.
 Category Expenditure Summary - A chart comparing FY 2022-23 actual expenditures, FY 2023-24 budgeted and projected expenditures, and budgeted expenditures for FY 2024-25 and FY 2025-26 for each expenditure category.
 Division Personnel Summary – The total number of staff assigned to each Division by FTE.  Significant Changes – This section provides an overview of the significant changes included in the budget. 58 Reader’s Guide to the Budget
Chapter 10 - Special Revenue Funds
This section includes budgets for the City's Special Revenue Funds. Fund descriptions, along with revenue and expenditure information, and beginning and ending fund balances are presented. Special Revenue Funds include the Street Improvement, Gas Tax, Miscellaneous Grants, Disaster Relief, Air Quality Improvement, Local Cable Infrastructure, Police Grants, Local Transit Program, and Building Homes & Jobs Act Funds.

Chapter 11 - Capital Project Funds
This section provides an overview of the City's Capital Project Funds including a listing of projects where appropriate.

Capital Project Funds include the Parks Acquisition and Development, Local Drainage Facilities, Regional Circulation Financing & Phasing Program, Public Facilities Construction Fee, Developers Improvement, Low/Moderate Income Housing, In-Lieu Housing, and Reserve Funds.

Chapter 12 - Enterprise Funds
The budgets for the Water, Sewer, Storm Drain, Clean Ocean, Solid Waste, and Golf Funds are presented.

Operating, Depreciation and Capital Reserve Funds are included in this section. For Operating Divisions within these funds, information is presented in the following format:
 Purpose Statement – This provides a general description of the primary purpose of the division.  Service Description - A listing of the key services or functions provided by the division.  Beginning Net Working Capital Balance - A chart comparing FY 2022-23 beginning balance, FY 2023-24 beginning budgeted and projected balance, and budgeted beginning balance for FY 2024-25 and FY 2025-26.  Revenue Summary - A chart comparing FY 2022-23 actual revenues, FY 2023-24 budgeted and projected revenues, and budgeted revenues for FY 2024-25 and FY 2025-26.  Expenditures by Program - A chart comparing FY 2022-23 actual expenditures, FY 2023-24 adjusted budget and projected expenditures and budgeted expenditures for FY 2024-25 and FY 2025-26 by program within the Division.
 Ending Net Working Capital Balance - A chart comparing FY 2022-23 ending balance, FY 2023-24 ending budgeted and projected balance, and budgeted ending balance for FY 2024-25 and FY 2025-26.

 Expenditures by Category - A chart comparing FY 2022-23 actual expenditures, FY 2023-24 budgeted and projected expenditures, and budgeted expenditures for FY 2024-25 and FY 2025-26.  Division Personnel Summary – The number of staff assigned to each Division is listed in this table by FTE.  Significant Changes – This section provides an overview of the significant changes included in the budget.

Chapter 13 - Internal Service Funds
This section presents an overview of all Internal Service Funds, including fund descriptions, revenue and expenditure detail, and beginning and ending fund balances. Internal Service Funds include Central Services, Information Technology, Contract Fleet Services, Fleet Replacement Reserve, Medical Insurance, Workers’ Compensation and General Liability Self-Insurance Funds.
59 Reader’s Guide to the Budget
Chapter 14 - Capital Improvement Program
This chapter presents the City’s Capital Improvement Program (CIP) budget for Fiscal Years 2024-25 and 2025-26.

The first section provides an introduction to the City’s six-year Capital Improvement Plan for Capital and Major Maintenance projects. The section includes three graphs, providing an overview of the total CIP Revenues and Expenditures by Category and Fund. An overview of the City’s Master Plans, the CIP process, categories, carry forward projects, and project summaries by fund and category for the CIP follows. A map of the City, indicating major project locations, is included for the reader’s reference. Following this introductory section, the six major categories, Drainage, Parks and Medians, Sewer, Street, Water, and Facilities and Other Improvements, are presented in detail. Each section provides an overview of the category and detailed project sheets for the FY 2024- 25 and FY 2025-26 CIP budget.

Chapter 15 - Fiscal Policy and Debt Summary
 The City's Fiscal Policy describes the City's financial goals along with policies addressing the operating budget, revenues and expenditures, utility rates and fees, capital improvement program, short- and longterm debt, reserves, investments, and accounting, auditing and financial reporting.  Appropriations Limit, which is required by the State constitution, places limits on the amount of proceeds of taxes that the City can allocate each year.
 Debt Summary, an overview of the City’s general government, former Redevelopment Agency, Golf Operating Fund and assessment district debt.

Chapter 16 – Performance Measures
This section presents quantitative data which measures each division’s efficiency and effectiveness in the achievement of performance objectives in meeting the City’s mission statement.

Chapter 17 - Staffing
This section includes a staffing schedule, by position and category, for five years. Position changes included in the budget are identified, and the workforce is graphically illustrated by department and by category. A ten-year historical comparison of the changes in full-time and part-time employees is also presented. Information on pensions and pension funding levels is presented in this section too.

Chapter 18 – Glossary & Index
This section provides a complete glossary of terms and acronyms used throughout the budget document. The index provides an alphabetical listing of subjects discussed in the budget document and provides a page number as to where each subject can be found.

Demographic and Statistical Information
Printed inside the back cover of the final Adopted Budget, this provides a list of demographic and statistical information for the City of San Clemente.
60 Financial Overview
Fiscal Year 2024-25 and FY 2025-26
All Funds Overview
All Funds Spending Plan
The All Funds budget reflects the operating and capital expenses in the General Fund, Special Revenue Funds, Capital Project Funds, Enterprise Funds, and Internal Service Funds. The City has 30 budgeted funds. The total All Funds budget for the FY 2025 and FY 2026, amounts to $179.1 million and $172.2 million of budgeted expenditures. The following table illustrates the All Funds expenditure budget, by fund type:

Commonly, cities utilize accumulated fund balance from capital restricted revenues or amounts from past years savings to fund capital activities or one-time costs. The chart below reflects the use of these fund balance in FY 2025 and in FY 2026. FY 2025 has funds available and costs of $179.1 million and FY 2026 has funds available of $172.2 million. For All Funds the Beginning Fund Balance is $102.1 million and Ending Fund Balance is projected at $84.2 million. A summary by fund is located in the All Fund Section of the Budget which shows the impact by individual fund. The following graph reflects the All Funds Budgets.

All Funds Budget
Separately, a positive operating position ensures the long-term viability of the City’s operations. The following table removes one-time revenues, capital costs, studies and one-time amounts. Both Fiscal Years reflect positive operating positions.

All Fund Revenues FY 2024-25 FY 2025-26
All Funds Revenues $ 164.5 M $ 168.9 M
One-time revenues (primarily grants) (0.7 M) (2.0 M)
Transfers to other funds (5.3 M) (3.6 M)
Total All Funds Operating Revenues $ 158.5 M $ 163.3 M
All Fund Expenditures FY 2024-25 FY 2025-26
All Funds Expenditures $ 179.1 M $ 172.2 M
Capital outlay/studies1
(21.8 M) (14.7 M)
Transfers to other funds (5.3 M) (3.6 M)
Total All Funds Operating Expenditures $ 152.0 M $ 153.9 M 1 Capital costs funded include the Pedestrian Audible Warning System, Mariposa Bridge replacement, cooling tower replacements, playground replacements, vehicle purchases, and utility infrastructure. $164.5 $168.9
$14.6 $3.3
$179.1 $172.2
$0.0
$50.0
$100.0
$150.0
$200.0
FY 2024-25
Funds
FY 2024-25 Costs FY 2025-26
Funds
FY 2025-26 Costs
Expenditures Fund Balance Revenues
In Millions
Fund Type FY 2024-25
Budget
FY 2025-26
Budget
General Fund $88,337,120 $87,408,250
Special Revenue Funds 7,613,210 8,143,410
Capital Project Funds 5,797,470 634,180
Enterprise Funds 62,633,870 62,208,420
Internal Service Funds 14,708,210 13,847,660
Total Spending Plan $179,089,880 $172,241,920
61 Financial Overview
Financial Overview – All Funds
Revenues total $164.5 million in FY 2025 and $168.9 million in FY 2026. Taxes and service charges are the largest revenue sources and represent approximately 40% and 30% of budgeted revenues. These two revenues represent 70% of All Fund budgeted revenues and information on these is in the following paragraphs.  Taxes increase from $66.8 million in FY 2025 to $69.3 million in FY 2026 driven by growth in property taxes. Property taxes are budgeted at $46.0 million in FY 2025 and $48.2 million in FY 2026 as property valuations continue to increase and the housing market remains stable. Sales taxes increase slightly due to anticipated sales activity within the city. Franchise fees, transient occupancy taxes, and business license taxes are budgeted to remain flat.  Service charges increase from year to year primarily driven by anticipated rate impacts for sewer service charges and water service charges. These increase to $40.3 million and by $1.7 million between fiscal years.

Permits & Fees, Fines, Miscellaneous, and Interest & Rents are essentially flat from year to year. Other Revenues decrease as transfers between funds are lower in FY 2026, due to transfer to reimburse costs related to the Clean Ocean Fund.

Intergovernmental revenues increase due to a capital grant in the storm drain fund for a capital project.

Expenditures are budgeted at $179.1 million in FY 2025 and $172.2 million in FY 2026. The largest expenditures are contractual services, personnel and capital outlay. Contractual services, personnel and capital outlay are the largest expenditure sources and represent approximately 39%, 20% and 13% of budgeted expenditures. These three expenditures represent 72% of All Fund budgeted revenues and information on these is in the following paragraphs.  Personnel costs, or salaries and benefits, increase from $34.8 million in FY 2025 to $36.5 million in FY 2026. These increases represent the implementation of the Class and Compensation and anticipated increases mostly due to merits and other changes. Costs also increase based on the budget for full staffing - during FY 2024 budget amounts were moved to contractual costs to address vacant positions during the year. An example of this would be the Coastal Administrator position which was filled through contract staffing. Some increases are due to staffing changes including the addition of 2 Park Ranger positions in the 2-year budget process. Staffing information is in the Staffing section.  Contractual services are budgeted at $68 million and $66.6 million. The public safety costs for the direct contract costs for fire (OCFA), police (OCSD) and ambulance are $35.1 in FY 2025 or 52% of total contract services and $36.5 million in FY 2026 or Taxes Permit &
Fees Intergov. ServiceCharges Fines Interest &Rents Misc. OtherRevenues FY 2024-25 $66.8 $1.6 $9.0 $47.6 $0.9 $6.9 $1.5 $30.2
FY 2025-26 $69.3 $1.7 $9.6 $50.4 $0.9 $6.9 $1.5 $28.6
$-
$20.0
$40.0
$60.0
$80.0
All Fund Revenues
FY 2024-25 FY 2025-26
Personnel Supplies Contractual
Services
Other
Charges
Capital
Outlay
Interdepart
mental Interfund Debt Service
FY 2024-25 $34.8 $15.6 $68.0 $18.6 $23.0 $11.2 $5.3 $2.6 FY 2025-26 $36.5 $16.7 $66.6 $19.2 $16.0 $11.2 $3.6 $2.6 $-
$20.0
$40.0
$60.0
$80.0
All Fund Expenditures
FY 2024-25 FY 2025-26
62 Financial Overview
55% of total contract services costs. The next largest contract amounts are for maintenance, which includes maintenance of buildings, restrooms, landscape, beaches, trees, computers, custodial services, street striping, graffiti, utility assets, and street sweeping. Other costs in contract services are for utilities include amounts of approximately $6.3 million annually and other contractual services for professional services and other contract services to support the various activities done annually within the City. Some of these contract costs are for maintenance projects, contract staff assistance, banking costs, and other services.  Capital outlay is budgeted at $23 million and $16.0 million, additional information on these projects is in the CIP section of the budget and further in this Financial Overview.

Supply costs increase due to higher purchased water costs, other charges increase based on insurance costs, transfers between funds are lower in FY 2026 due to lower transfers to the Clean Ocean Fund. Debt service and interdepartmental charges remain flat based on current expectations for the CalPERS UAL payment and flat costs for internal charges.

Capital Improvement Program (CIP)
The City prioritizes capital and maintenance and continues to fund projects based on available funding. The following chart depicts the spending pattern of the City’s Capital Improvement Program over the past ten years. The City continues to maintain its infrastructure through the budget process. Capital improvements include the building, upgrading or replacement of City infrastructure, such as residential and arterial streets, bridges, traffic signals, water, sewer and other capital assets. Funding for these projects typically are provided from the restricted revenue amounts, reserves, and through annual one-time sources.

In FY 2024, the large increase is due to the Recycled Water Project. Additional information on FY 2025 and 2026 is in the Capital Improvement Program related to projects costs and information related to each project.

Capital Improvements
The City’s Capital Improvement budget in FY 2025 amounts to $14.3 million and in FY 2026 is $13.5 million. There are 35 and 26 capital improvement projects budgeted in FY 2025 and FY 2026. Capital project expenditures, by category, are planned as follows:

Maintenance and Other Projects
The City’s maintenance and other projects budget in FY 2025 is $14.2 million for 36 projects and $7.6 million for 26 projects in FY 2026. These include Major Street Maintenance Program, sidewalk and repair improvements, as needed pavement repairs, pavement preservation, sidewalk, building maintenance, and other building and structure repairs. $20.1
$13.4 $13.1 $14.8 $17.0 $21.4
$14.3
$37.6
$14.3 $13.5
$0.0
$10.0
$20.0
$30.0
$40.0
2017 2018 2019 2020 2021 2022 2023 2024 2025 2026
Capital Improvement Program
FY 2017 to FY 2026
($ in Millions)
Drainage
2%
Parks & Medians
7%
Sewer
10%
Streets
29%
Water
37%
Facilities & Other Imp.
15%
FY 2024-25 CIP
Drainage
15%
Parks & Medians
3%
Sewer
6%
Streets
44%
Water
28% Facilities & Other Imp.
4% FY 2025-26 CIP
63 Financial Overview
General Fund Overview
The General Fund, which is the main operating fund, revenues amount to $83.7 million in FY 2025 and $86.4 million in FY 2026.

Expenditures amount to $88.3 million in FY 2025 and $87.4 million in FY 2026. Both the revenues and the expenditures include one-time amounts or non-recurring items. The following graph shows the General Fund budget for FY 2025 and FY 2026.

The General Fund, as in the past, utilizes fund
balance to fund one-time costs including capital
costs or reserve transfers. This fund balance was
accumulated in prior years through one-time
revenues, revenue overages or expenditure savings.

FY 2025 uses $4.6 million and FY 2026 uses $1.0
million of fund balance to fund reserves and budget
for one-time non-recurring activities, such as capital
outlay. A discussion of the Operating Budget which
excludes these items is in the following section.

General Fund Operating Budget
Operating revenues and expenditures exclude one-time receipts and expenditures, such as capital outlay and one-time transfers, reflecting a more precise picture of the City’s ongoing ability to fund its routine operations. The General Fund has a positive operating position of $106,980 for FY 2025 and $125,980 for FY 2026. The following graph reflects operating revenues and expenditures for each fiscal year.

General Fund operating revenues for FY 2025 is $83.4 million and FY 2026 is $86.0 million, both years have one-time grants funding one-time costs. The following table summarizes the total revenues and operating revenues:

General Fund Revenues FY 2024-25 FY 2025-26
General Fund Total Revenues $ 83.7 M $ 86.4 M
One-time revenues - grants (0.3 M) (0.4 M)
Total General Fund Operating Revenues $ 83.4 M $ 86.0 M General Fund operating expenditures for FY 2025 total $83.3 million and exclude one-time capital costs, studies, and grant related costs of $4.1 million, one-time transfers of $950,000 to other funds. General Fund operating expenditures for FY 2026 total $87.4 million and exclude one-time capital costs, studies, and grant related costs of $0.7 million, one-time transfers of 766,500 to other funds. The following table summarizes the total expenditures and operating expenditures:

General Fund Expenditures FY 2024-25 FY 2025-26
General Fund Total Expenditures $ 88.3 M $ 87.4 M
Capital outlay or major projects (4.1 M) (0.7 M)
Other one-time costs - -
One-time transfers to other funds (0.9 M) (0.8 M)
Total General Fund Operating Expenditures $ 83.3 M $ 85.9 M $30.0
$50.0
$70.0
$90.0
FY 2024-25 FY 2025-26
$83.4 $86.0 $83.3 $85.9
General Fund Operating Position
Revenues Expenditures
$83.7 $86.4
$4.6 $1.0
$88.3 $87.4
$0.0
$20.0
$40.0
$60.0
$80.0
$100.0
FY 2024-25 Rev FY 2024-25 Exp FY 2025-26 Rev FY 2025-26 Exp General Fund Budget
Expenditures Fund Balance Revenues
In Millions
64 Financial Overview
General Fund Revenues
General Fund revenues are impacted by the economy, development, and other factors. Significant revenues for the General Fund are derived from Property Taxes and Sales Taxes, which represent approximately 70% of General Fund revenues. General Fund revenue increases are
expected in property taxes,
sales taxes, permits & fees,
intergovernmental, service
charges and interest & rent
revenues. Other taxes, fines,
and other revenues are
budgeted to remain
essentially flat during the
year. The General Fund
Revenue chart shows the FY
2024-25 and FY 2025-26
revenue budget.

Property Taxes account for 55% of total General Fund revenues in FY 2025 and 53% of General Fund revenues in FY 2026. These revenues continue to grow around 5% with annual increases of between 4-7% since 2015 based on assessed valuation increases and property transaction activity.

Recent development and property
sales, limited housing supply, and
reassessments due to sales, along
with the CPI factor being the 2%
maximum allowed have been
contributing to the long term
sustained growth in property taxes.

The chart that follows shows the
City’s ten-year Property Tax revenue
history, including Transfer Tax:

Sales Taxes are 15%-16% of total General Fund revenues are budgeted at $13.3 million in FY 2025 and $13.7 million in FY 2026.

There is a slight increase from previous years based on anticipated results and some development in the city. Fluctuations have occurred in the past, but generally the revenues have remained relatively constant with minor growth from year to year except during the pandemic period where stimulus funds contributed to an increase. Overall, the City of San Clemente has a wide sales tax base and the City’s top three sales
tax industries are consumer goods,
restaurants, and fuel. Development in
the City over the last several years,
including the San Clemente Outlet
Mall and the Estrella shopping center,
resulted in sales tax revenue
increases for the City within the last
five years. This growth has
normalized in recent years.

Other taxes are budgeted to remain flat as no significant impacts or changes are being implemented. Franchise Taxes remain around $2.5 million, and Business License revenues are essentially flat at $1.2 million. Transient Occupancy Taxes are budgeted at $3.5 million.

Service Charge revenues are 8% of the General Fund revenue budget with budgets of $7.0 million in FY 2025 and $7.1 million in FY 2026. The major revenues sources in this category are recreation program fees, ambulance service charges, parking meter revenues, and marine safety fees.

Property
Tax Sales Tax Other
Taxes
Permit &
Fees Intergov. ServiceCharges Fines Interest &
Rents
Other
Revenues
FY 2024-25 $46.0 $13.3 $7.3 $1.4 $0.7 $7.0 $0.6 $3.6 $3.7 FY 2025-26 $48.2 $13.7 $7.3 $1.5 $0.8 $7.1 $0.6 $3.7 $3.7 $-
$20.0
$40.0
$60.0
General Fund Revenues
FY 2024-25 FY 2025-26
$29.6 $32.8 $34.1 $35.6 $38.1 $39.6 $42.4 $43.2 $45.2 $47.4 $10.0
$20.0
$30.0
$40.0
$50.0
2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 Property Taxes
In Millions
$9.9 $9.7 $10.6 $10.1
$12.1
$13.4 $12.6 $13.1 $13.3 $13.7
$4.0
$6.0
$8.0
$10.0
$12.0
$14.0
$16.0
$18.0
2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 Sales Taxes
In Millions
65 Financial Overview
Other categories of revenue are essentially flat or are a small percentage of total General Fund Revenues. Fines, Permits & Fees, Intergovernmental are generally smaller revenue sources and are budgeted to be flat between FY 2025 and FY 2026. Interest and Rents remain flat at $3.6 and $3.7 million with some fluctuations based on anticipated rental revenues. Other Revenues are budgeted at $3.7 million in FY 2025 and FY 2026, with the majority of these being charges to other funds for administrative services provided by General Fund.

General Fund Expenditures by Category
General Fund expenditures are budgeted at $88.3 million in FY 2025 and $87.4 in FY 2026. Expenditures are listed by separate category in the chart. The major categories for the General Fund are Contractual services, which is 54% and 56% of the total General Fund budget and Personnel costs which is 26% and 28% of the General Fund budget. The City is delivers services to citizens through contract services and staff, with 80% and 84% of costs related to these categories.

Personnel costs for FY 2025 are $23.2 million and FY 2026 are $24.3 million include both full-time and part-time salaries, including benefit costs. Costs increase in FY 2025 due to all positions being budgeted and increases address merit and other adjustments made in connection with the Class and Compensation changes approved in FY 2024. The current MOU agreement with the San Clemente City Employees Association (SCCEA) is concluding on June 30, 2024 with negotiations currently in place. Additionally, costs increased to address positions included in the budget for Senior Park Rangers and an Emergency Services Officer, which are to address organization needs. The Staffing section of the Budget provides more detail on full-time positions, position changes and other general information.

Contractual Services are $47.6 million in FY 2025 and $49.2 million in FY 2026, with the largest amounts related to the police contract ($20.9 and $21.7 million), and fire contract services ($12 and $12.5 million). Other large budgeted amounts are maintenance contracts for $5.5 million annually, utilities costs of $2.9 million annually, and ambulance costs of $2 million annually.

Information on contracts for OCSD and OCFA follow:

The Orange County Sheriff’s Department (OCSD) police services contract amount increases based on contract costs. While historically costs increase 4%-5%, this increase was substantial in FY 2024 with the addition of four deputies in the prior budget.

The contract budgeted in the General Fund is $20.9 million in FY 2025 and $21.7 million in FY 2026 for the OCSD contract, assuming maintaining staffing, overtime, and vacancy savings. This contract is renewed annually and an estimated increase of 4% is budgeted for FY 2026 from the FY 2025 levels. The budget includes impacts from the recently approved County of Orange MOU.

The total Orange County Fire Authority (OCFA) contract amounts to $12 million in FY 2025 and $12.5 million in FY 2026 for the base contract and equipment costs. The OCFA fire services base contract is budgeted in the General Fund, with a budget increase of 4.2% in FY 2026 from FY 2025 budget levels. The fire contract continues to include the City’s phase-in costs of a 4th firefighter which will be fully phased-in with the FY 2025 budget amount.

The FY 2025 and FY 2026 budgets reflect flat costs for supplies, other charges, interdepartmental charges, and debt service.

Capital outlay fluctuates annually based on capital and maintenance projects and the CIP section of the budget addresses the various projects for the General fund. Some significant upcoming projects are the Pedestrian Audible Warning System, and the Sand Compatibility and Opportunistic Use Program (SCOUP), and Mariposa Bridge replacement projects.

Personnel Supplies Contractual
Services
Other
Charges
Capital
Outlay
Interdepart
mental Interfund DebtService
FY 2024-25 $23.2 $1.6 $47.6 $1.7 $5.3 $5.7 $1.8 $1.4
FY 2025-26 $24.3 $1.6 $49.2 $1.6 $2.0 $5.7 $1.6 $1.4
$-
$20.0
$40.0
$60.0
General Fund Expenditures by Category
FY 2024-25 FY 2025-26
66 Financial Overview
General Fund Expenditures by Department
General Fund expenditures are budgeted at $88.3 million in FY 2025 and $87.4 in FY 2026. Expenditures are listed by separate department in the chart. The major departments for the General Fund are Public Safety and Public Works. Public safety is 45% of the FY 2025 budget and 47% of the FY 2026 budget, however this excludes the Code Compliance and the Park Ranger programs.

The Public Works department is 25% and 22% of the FY 2025 and FY 2026 budgets, respectively.

General Government is where City Council, City Manager, and City Clerk costs are budgeted. This area includes other non-specific costs such as property and liability insurance, legal costs and other City-wide costs which are not specific to a function. Finance and Administrative Services is the main administrative department where Finance, Treasury, Purchasing, Human Resources, and other functions are budgeted. Public Safety includes police, fire, ambulance, and marine safety costs. Community Development includes planning, code compliance, and building divisions. Public Works budget includes Engineering, Development, Maintenance. This department maintains all City facilities, parks and infrastructure or capital projects within the city. Beaches, Parks and Recreation includes all recreation, which includes the operations of parks, recreation facilities, special events and classes.

Additional information is located in the General Fund section of this Budget, with additional information provided by line item, program, and division.

General Fund Transfers and Reserve Contributions
Transfers support various funds and activities. In total the General Fund budgeted $1.8 million in FY 2025 and $1.6 million in FY 2026. A summary of the fund and purpose is in the following table.

Funds Transferred To
FY 2025
Amount
FY 2026
Amount

Purpose
Gas Tax Fund $ 15,000 $ 15,000 Senior mobility
Street Improvement Fund 500,000 500,000 Street program
Clean Ocean Fund* 250,000 366,500 Support water quality Transit Fund 330,000 330,000 Trolley/SCRides Support
Reserve Fund* 700,000 400,000 Reserve contributions
Total $1,795,000 $1,611,500
* Considered one-time transfer
Reserve contributions include $100,000 to the Park Asset Replacement Reserve and $400,000 to the Facilities Maintenance Reserve to fund future capital activities and $200,000 to the Accrued Leave Reserve to fund future leave payouts at separation.

A summary by Fiscal Year is in the following table:

Gen
Government Fin & Adm Svcs Public Safety Comm Dev Public Works Beach, Park &Rec FY 2024-25 $8.1 $4.0 $39.8 $7.4 $22.5 $6.6
FY 2025-26 $8.1 $4.2 $41.3 $7.8 $19.3 $6.7
$-
$20.0
$40.0
$60.0 General Fund Expenditures by Department
FY 2024-25 FY 2025-26
Reserve Description
FY 2025
Contribution
FY 2026
Contribution
Facilities Maintenance Reserve $ 400,000 $ 400,000
Park Asset Replacement Reserve 100,000 -
Accrued Leave Reserve 200,000 -
Total General Fund Reserve Transfers $ 700,000 $ 400,000 67 Financial Overview
Fund Balance – General Fund
The FY 2025 and FY 2026 ending fund balances for the General Fund are budgeted to be $17.8 million and $16.9 million, including an Emergency Reserve and Unassigned Fund Balance. The General Fund Emergency Reserve requires contributions of $1.2 million to end at $15.5 million or 18% of operating expenditures for FY 2026 based on the City’s fiscal policy. The General Fund’s Unassigned Fund Balance is budgeted to be $1.4 million at the end of FY 2026.

Unassigned fund balance is decreasing over the two-year budget, however, savings and revenue overages will likely occur providing funds for future one-time costs. The use of unassigned fund balance should be limited to ensure adequate funding is available for future budget years and to maintain fund balance to fund future capital projects or unanticipated cost or items.

Other Fund Activity
The City has multiple funds that consist of Special Revenue and Capital Projects Governmental funds and the Enterprise and Internal Service Proprietary Funds. These funds are all presented in separate sections of the Budget. A summary of significant revenues, impacts or costs and other notable activity to funds other than the General Fund are summarized in the following:

Governmental Funds
• Street Improvement Fund: Funding is included for street projects annually from a County Sales tax measure, this provides funding for capital projects of $1.7 million in FY 2025 and $1.8 million in FY 2026. • Gas Tax Fund: Funding includes capital projects of $2.4 million in FY 2025 and $4.0 million in FY 2026. Projects include the Calafia street project and annual costs for the arterial and the local street projects of $750,000 each annually. • Community Development Block Grant: Funding is included for rehabilitation loans/grants, public services, administration costs and infrastructure improvements. Total annual spending is approximately $400,000 in the budget for FY 2025 and FY 2026. • Disaster Relief Fund: No funding is budgeted for American Rescue Plan disaster relief grants received with all funds anticipated to be spent by the end of FY 2024 for revenue replacement purposes. • Local Cable Infrastructure Fund: Funding for the purchase of an upgraded Audiovisual system at the Community Center is budgeted in FY 2025.
• Transit Fund: Trolley operations and the SC Rides program are included in this fund and budgeted for FY 2025. Costs are not budgeted in FY 2026 based on the City seeking funding from Orange County Transportation Authority. This funding has not been obligated yet and based on funding available the programs will be reviewed at that time. • Building Homes & Jobs Act Fund: The Permanent Local Housing Allocation state grant will be used to fund the Community Outreach Workers and other eligible support costs under the grant at an annual amount of almost $300,000. • Parks Acquisition and Development Fund: Capital projects include the development of the Meadows field at the Vista Hermosa Sports Park for $400,000, Skate Park expansion at Steed Park for $200,000, and development of dog parks at San Luis Rey and San Gorgonio Parks totaling $280,000.
• Local Drainage Fund: Capital projects in the amount of $0.2 million are included for the Montalvo Canyon Outlet. • Public Facilities Fund: This fund includes capital costs for City Hall Generator installation and costs for the OCSD substation fence installation.
• Developer Improvement Fund: This fund includes a transfer of $920,000 in FY 2025 to reimburse past capital cost outlay from the Clean Ocean Fund.

Emergency
Reserve
$15.00 Million
Unassigned
$2.9 Million
Fund Balance
June 30, 2025
Emergency Reserve
Unassigned
Emergency Reserve
$15.47 Million
Unassigned
$1.4 Million
Fund Balance
June 30, 2026
Emergency Reserve
Unassigned
68 Financial Overview
• Reserve Fund: This fund includes $1.2 million for Cooling towers, $800,000 in additional funds for artificial turf replacement, and $750,000 for playground equipment replacements.

Proprietary Funds
• Water Fund: Water operating position improved with the 5-year rate model put in place in 2017. This fund is expected to complete another rate study in the upcoming year. Operating Equity ends FY 2026 at $3.6 million and funds the Emergency Reserve and the Debt Service requirements. This operating position is currently allowing additional Depreciation Reserve contributions based on Fiscal Policy capital reserve requirements. Significant capital projects include $3.5 million for Reservoir No 5A Replacement in FY 2025.
• Sewer Fund: A sewer cost of service study was finalized and new rates were implemented in FY 2024. This has improved the operating position of the Sewer Fund, but future rate increases under the 5-year study are necessary to provide ongoing funding for operations and capital activities. The ending equity for Sewer Operating at FY 2026 is $60,000, however funds are available that have been set aside for capital activities if needed. Significant capital projects include $1.5 million for Marquita Slope reconstruction and $0.8 million for Digester #2 Structural & Mechanical Rehabilitation projects. • Information Technology Fund: The IT fund includes an amount for the replacement of the City’s financial software. The amount budgeted is $930,000 and includes the anticipated purchase cost, support costs, and implementation cost. The City’s existing financial software is reaching end of life and will require replacement within the next two years. • Fleet Fund: The Fleet Replacement fund includes$1.7 million for the replacement and purchase of vehicles at the end of their useful life in FY 2025 and FY 2026.

Water and Sewer Rates
Water rates are anticipated to change during FY 2025 and FY 2026, currently a water cost of service study will be solicited and a recommendation will be brought to City Council in Fall 2024. The rate study will consider operating costs, purchased water rates, Doheny Desalination Plant capacity costs, and capital costs for maintaining aging infrastructure. Purchased water costs are anticipated to increasing by over 10% in the upcoming year. The rate study will also consider a pass-through fee to recover increases based on the wholesale cost of water. The rate study is anticipated to be brought to City Council in the Summer of 2025 or soon thereafter.

Sewer rates were approved by the City Council at a meeting in July 2023, approving a 5-year rate cost of service rate study. Based on the rate study two of the rates have been implemented and rates are approved to change in FY 2025 and FY 2026 with an annual increase of 5% in each year. Sewer charges do not fully recover the costs to operate the City’s sewer system and the costs of maintaining the system’s infrastructure currently, however based on the new rate structure the recovery will improve over the five-year period.

Labor Relations
The City is in the final year of its three year MOU agreement with the San Clemente City Employees Association (SCCEA), with the expiration on June 30, 2024. Management is currently in negotiations with the Association’s representatives for a successor agreement. As part of the expiring multi-year agreement a Class and Compensation Study was initiated in FY 2023 and City Council approved the implementation of the study in FY 2024. During the last year, the City focus on recruitment has improved staffing levels by filling vacancies and in some circumstances filled multiple positions from one recruitment. The Class and Compensation Study implementation will continue to benefit the City during the recruitment process.

The FY 2025 and FY 2026 Budget funds all staff positions and adds positions in areas of critical needs. In the previous year, the Council added a Coastal Administrator position and positions in this budget added include an Emergency Services Officer, and 2 Senior Park Rangers. One Senior Park Ranger will be added in FY 2025 and one will be added in FY 2026. Other changes are incorporated but these changes are reclassifications or regrades to meet departmental needs.

A list of the changes are included in the Staffing section with the total FTE count increasing to 203.25 positions. 69 Financial Overview
Economic Outlook
Based on the recent Chapman and Cal State Fullerton forecasts, inflation is forecasted to decline from the higher levels experienced during the pandemic as the Fed moves to curb the growth of inflation by having past stimulus funds work through the system, and limiting the monetary supply while allowing for supply chain improvements. However, inflation tends to decrease slowly and the decrease is projected to occur over multiple years. A higher rate of inflation of 3-4% is anticipated to ease back to the Federal Reserve target of 2%-3% by the end of the 5-year forecast.

Additionally, population has been decreasing in California, however this is partially due to limited affordable housing and other cost impacts. These changes are anticipated to contribute to lower personal income tax revenues at the state level. Orange County, like California, continues to see slight population decreases even thought payroll and employment have started to increase but only by about a half percent per year over the last five years. There appears to be a labor demand and supply mismatch with a need for high-value-added employees and job creation. Mortgage rates appear to be constraining housing permit activity in the short-term, but is anticipated to improve over time. Consumer spending is anticipated to slow as the pandemic stimulus finishes working through the economy, transitioning to small but stable growth.

Gross Domestic Product (GDP) is anticipated to flatten in 2024 and increase in future years, but growth will be at a lower rate than previously experienced. Overall, the economy is anticipated to continue to grow with the CPI decreasing over the forecast timeframe towards the Federal Reserve’s long-term goal of 2%-3%, which is the normal range.

San Clemente, similar to other surrounding cities, has experienced a slight decrease in population, but property tax and sales tax revenues impacts have not been dramatic. Property taxes are still growing and sales taxes are anticipated to increase slightly in the forecast period. However, external factors could lead to changes from that expectation.

Long Term Financial Plan (LTFP)
The City utilizes an annual LTFP process, which precedes the budget, to review its current financial position and to make recommendations to direct the City in a positive financial direction through the Budget Process. This year, the LTFP process occurred in March. The LTFP included a Trend Analysis, Financial Forecast, Fiscal Policy review, and Reserve Analysis. Actions approved in the LTFP process were to approve reserve transfers and to provide direction to staff related to funding costs resulting from the Clean Ocean Fee expiration, the Redevelopment dissolution, and expiration of the Street Assessment District.

In the Forecast the restricted use of Transient Occupancy Tax to pay the annual Unfunded Accrued Liability (UAL) for pensions was forecasted. The City continues to make the UAL payment to pay down the unfunded pension liability. Information on the Pension Liability is in the Staffing Section of this Budget.

Five-Year Financial Forecast Summary – Operating Position & Fund Balance The City’s five-year financial forecast has been updated to reflect the FY 2025 and FY 2026 budget to determine the impact of current budget decisions on the City’s future operating position and fund balances. The financial forecast projections utilize a variety of economic and budget assumptions. The forecast does not include any future development and excludes one-time revenues or costs. The 2024 LTFP forecast was updated to reflect budget amounts and growth based on budget amounts. A summary of the revised Budget five-year forecast is below.

Forecast Operating Position 2024-25 2025-26 2026-27 2027-28 2028-29 Operating Revenues $83.4M $86.1M $89.9M $92.8M $95.9M
Operating Expenditures 83.3M 85.9M 89.3M 92.4M 95.5M
Projected surplus/deficit $ 0.1M $ 0.2M $ 0.6M $ 0.4M $ 0.4M Operating positions can change based on actions taken in the normal course of business and actions by City Council. These differences occur in a variety of ways. For instance, higher receipts or lower disbursements can occur from projection differences, position changes, additional payments on pension liabilities, and various other actions.

Five Year Financial Forecast – Key Components
The 2024 Long Term Financial Plan (LTFP) forecast which is available on the City’s website http:/san-clemente.org/about-us/cityfinances/long-term-financial-plan. The 2024 LTFP forecast anticipating future results was presented to Council in March 2024. Changes 70 Financial Overview
to revenues and costs, changes in the growth rates, significant cost effects and other considerations recognized during budget preparation modify the 2024 LTFP forecast. Since the LTFP forecast, changes were incorporated in the budget increasing tree services, staffing changes including park ranger staffing and various other items incorporated into the budget. Overall, anticipated operating position decreases in the future years based on these additional costs.

General Fund Operating Revenues in the 2024 LTFP prior five-year forecast period anticipated to increase an average of 3.4%, based on the LTFP forecast. Operating revenues total $83.4 million in the first year and $95.9 million in the last year of the revised budget forecast. This five-year increase is due to greater increases anticipated in property and sales taxes. Other revenues are anticipated to increase at similar levels to the CPI of 2%-3%.

The City’s two main revenue sources, Property Tax and Sales Tax, make up 70% of the City’s General Fund Operating Revenue.

Property taxes continue to rise and are projected to increase an average of 4% over the forecast period from increased number of sales, valuation growth, and inflationary factors. A short-term leveling of growth is forecast, but property is expected to appreciate over time and revenue will increase based on development and recapture of Proposition 8 reassessments. Sales taxes included in the forecast are projected to increase by 2.4%, based mostly on CPI increases and additional consumer spending, and on-line sales growth in future years.

General Fund Operating Expenditures are projected to increase at an average rate of 3.7% over the forecast period, this is slightly higher than last year’s forecasted growth rate. The projected increases are primarily due to anticipated higher costs for the police and fire services contracts. Additionally, the CPI has decreased at a slower rate than anticipated.

The Orange County Sherriff’s Department (OCSD) police services contract is forecasted to increase by 4%-5% annually over the remaining forecast period, mainly from negotiated increases in personnel wages and benefits. This increase in slightly higher due to the recent MOU approved by the County of Orange. Actual contract amounts for future years will be subject to labor contracts and the City’s desired staffing levels. The budget for FY 2025 and FY 2026 includes CalPERS pension costs for past fire department employees as well as contributions to OCFA for capital maintenance and vehicle replacement reserves.

The base contract with the Orange County Fire Authority (OCFA) for Fire services increases by 3.3%-4.5% annually over the fiveyear period. OCFA’s fire contract costs include the addition of a 4th firefighter on full rotation. The additional 4th firefighter/paramedic full rotation addition started in FY 2017-18. The last portion of the phased cost paid by the City is in FY 2025.

The City’s phased-in share of these costs are included in the forecast, based on OCFA projections. The budget for FY 2025 and FY 2026 includes CalPERS pension costs for past fire department employees as well as contributions to OCFA for capital maintenance and vehicle replacement reserves. Costs and revenues for the continued operation of two ambulances, year-round through a private ambulance company, are also included in the forecast, based on the terms of the current five-year agreement.

Salary and benefit costs are anticipated to increase between 3.3% and 4.7% over the five-year period. Salary costs are dependent on negotiations and include costs related the Class and Compensation study that was implemented in FY 2024. The current contract concludes and new amounts will be dependent on negotiated levels. Benefits, based on the benefit, increase between 0% - 5%, with the largest increases occurring in medical and retirement costs. The medical increase offsets the increased costs of medical coverage and the retirement percentages are reduced over the forecast period. Lower growth in retirement costs recognize transition to PEPRA employees and employer contributions should decrease over time as past obligations are met.

Other benefit expenditures include Social Security, Workers Compensation, disability and various other benefits.

General Fund Balance will increase slightly over time due to the operating position; however once capital activities are incorporated the fund balance will decrease.

Bond Rating
Based on the City of San Clemente’s credit strength, the City received the highest credit rating of “AAA”. An obligation rated “AAA” is the highest rating. This means that the City’s capacity to meet its financial commitment on a debt obligation is extremely strong.
71 Financial Overview
Decision Packages
Decision packages incorporated into the budget, excluding staffing changes, total $1.4 million. General Fund decision packages total $204,200 focusing on tree services, technology, and costs associated with the operation of new facilities. One-time costs in the General Fund total $78,500 to address needs in Community development related to staffing increases.

Other fund costs decision packages total $1,151,680 to address equipment needs, operations, and Information Technology projects based on necessary technology improvements. These decision packages are all one-time costs.

A summary of budgeted decision packages follow:

Budgeted Decision Packages Amount
Operating
Planning Commission iPads 18,200
Tree Trimming – Base Contract increase 100,000
Steed Park Pickleball Court Maintenance 7,500
One-Time
Vehicle for Code Compliance 32,000
4 x 4 Vehicle for Park Ranger Program 46,500
General Fund total cost (net) $ 204,200
Other Fund Decision Packages - Budgeted
One-Time
Zero Emission Fleet Transition Plan (Fleet-grant funded) $ 100,000 Community Center – Auditorium AV Upgrade (Local Cable) 81,680 Office Rearrangement and Workstation Modifications (Utilities) 40,000 Enterprise Resource Planning System (Information Tech Fund) 930,000 Other Funds Total $ 1,151,680
Total Decision Packages - Budgeted $ 1,355,880
72 The Budget Process
The Budget Process
The City's budget process begins in November and concludes in June every other year. An executive team approach is used to develop the budget. Senior management representatives from each department, along with the City Manager and Assistant City Manager, utilize guidance provided by the City Council through various priority processes. Additionally, operational issues that affect the budget are examined in the Long-Term Financial Plan and financial recommendations are incorporated into the budget. The table on the following page illustrates the budget process in detail.

The Capital Improvement Program Process
The Capital Improvement Program (CIP) Committee, consisting of members from all City departments, prepares and updates the six-year CIP program. Projects to be funded are reviewed by the CIP Committee as a part of the budget process to ensure that the City’s priorities are addressed and that staffing levels and projected revenues are in place to perform the projects.

City management reviews the CIP Committee’s prioritized list of proposed capital improvement projects and funding sources during the review of the operating budgets. The final Capital Improvement Program is presented during the budget workshops in May in conjunction with the City’s Biennial Budget. The City Council adopts a resolution approving the fiscal year Capital Improvement Program, along with the operating budgets, in June.

Level of Control and Changes to Adopted Budget
Budgetary control, the level at which expenditures cannot legally exceed the appropriated amount, is exercised at the fund level. Administrative policies provide guidelines on budget transfers and the authorization necessary to implement transfers.

Generally, there are two types of budget transfers:

Budget Adjustment: This is a transfer which does not change the total appropriated amount within a fund and does not require Council action. Depending upon the budget category affected by the transfer, approval may be granted at the City Manager or Department Head level. Department Heads have discretion to reapportion funds between certain line items within a program but may not exceed total appropriated amounts for each program. Additional expenditures for capital outlay items must be approved by the City Manager and City Council. Funds appropriated for salaries and benefits may not be expended for any other purpose without approval by the City Manager. The City Manager may transfer funds within and between programs and departments (with the exception of additional capital outlay expenditures, which require Council approval).

Budget Amendment: This is an adjustment to the total appropriated amount within a fund which was not included in the original budget. These supplemental appropriations are presented to City Council in an agenda report and require the passage by a simple majority of the City Council for approval. Types of modifications can be categorized as follows:
 Unanticipated revenue which was not projected in the budget may be appropriated by Council for expenditure in the year received.
 Prior year reserves or fund balances may be appropriated to fund items not previously included in the adopted budget.

Reserves/fund balances exceeding minimum amounts required by administrative policies may be appropriated if it is determined to be in the best interest of the City. Council may also appropriate reserves in case of emergencies or unusual circumstances.
 Transfers between funds require a motion and agreement by the majority of the City Council.

Unexpended unencumbered appropriations automatically lapse at the end of the fiscal year and are included in the ending fund balance calculations within each fund.
73 The Budget Process
Budget Planning (December - January)
•Budget assumptions and policies are developed
•Budget instructions, training videos, and supporting information is published to budget website
•Capital Improvement Program development kickoff meeting Public Input and Priority Setting (January - March)
•City Council and Commissions meetings provide recommendations for budget development
•City Council sets direction for the development of work plans •City Council adopts the Long Term Financial Plan, which identifies and includes a financial impact on the City over the next five years.

Recommended alternatives to address critical areas are identified and adopted by the City Council and incorporated into the budget.

Staff Budget Development (January - March)
•Budget Kickoff/Staff Training Workshop
•Departments prepare base revenue and expenditure budgets by program, whereby expenditures and revenues are related to the Council and community goals identified during the Long Term Financial Plan and Strategic Priority processes.
•Decision packages are submitted for consideration. These include requests for reclassifications, new positions, new programs, or capital equipment.

Staff Budget Review (March - April)
•City Manager and Assistant City Manager review base budgets, decision package requests, and the CIP Budget.
•City Manager considers the projected amount of available resources, direction provided by the City Council, the City's fiscal policies and the most cost-effective and efficient method of service delivery to the public. •Proposed budget is finalized.
•Budget document is prepared, highlighting the major changes in the budget from the previous year.

Council Budget Review and Adoption (May - June)
•In May, the proposed budget is generally submitted for City Council review and a subsequent workshop is held.
•In June, a public hearing is held and the City Council adopts the budget by resolution
•Final Adopted Budget document is published and made available to the public after June
74 Accounting Systems & Controls
Fund Accounting Structure
The accounts of the City are organized on the basis of funds, each fund is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses, as appropriate. The funds utilized by the City are grouped into generic fund types (Governmental, Proprietary, and Fiduciary). Governmental funds are largely supported by general taxes. Proprietary funds are operated to recover the costs of operation through charges for services. Fiduciary funds are typically where the City acts in a trustee capacity on behalf of another person or entity. The categories within these fund types are summarized below:

Governmental Funds:

The General Fund is the general operating fund of the City. It is used to account for all financial resources traditionally associated with governments which are not required to be accounted for in another fund.

Special Revenue Funds are used to account for the proceeds of specific revenue sources that are restricted by law or administrative action to expenditures for specified purposes.

Capital Project Funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed through proprietary funds or fiduciary funds).

Debt Service Funds are used to account for the accumulation of resources for, and the payment of, general long-term debt principal, interest, and related costs other than capitalized leases and compensated absences which are paid from the governmental funds. The only debt service fund of the City (Negocio Debt Service Fund) was closed in FY 2017-18.

Proprietary Funds:

Enterprise Funds are used to account for operations that are financed and operated in a manner similar to a private business enterprise. The intent of the City in using this type of fund is to determine that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges.

Internal Service Funds are used to account for the financing of goods or services provided by one department or agency to other departments or agencies of the City, or to other governments, on a cost reimbursement basis.

Fiduciary Funds:

Trust and Agency Funds are used to account for assets held by the City in a trustee capacity or as an agent for individuals, private organizations, and other governments. Since activities recorded within these funds are outside the control of the City Council, these funds are not included within this budget document.

Fund Changes
In accordance with generally accepted accounting principles, the City reviews all funds to determine the minimum number of funds necessary for financial management and control. The City currently has 30 budgeted funds, including the General Fund.

In FY 2019-20, the Disaster Relief Special Revenue Fund was added during the fiscal year to assist in tracking COVID-19 related costs. For FY 2021-22, the Transit Special Revenue Fund was added along with the In-Lieu Housing Capital Projects Fund based on City Council action during the LTFP process. In FY 2021-22, the Building Homes & Jobs Act Fund was added to address SB2 funding and the Permanent Local Housing Activities.
75 Accounting Systems & Controls
The following table provides a summary of the various funds of the City of San Clemente and includes both Major and NonMajor funds as reported in the City’s Comprehensive Annual Financial Report (CAFR). Additional information on each fund is available in various sections of this budget.
* Recognized as a major fund in the City’s CAFR. Major funds represent the significant activities of the City and basically include any fund’s revenues or expenditures, excluding other financing sources and uses constitute more than 10% of the City’s revenues or expenditures. The City can also select a major fund.

Funds not budgeted and excluded from the schedule above include the Employee Benefits Fund and the Pension Trust Fiduciary Fund.

Governmental Funds
General Fund* Special Revenue
Funds
Street
Improvement
Gas Tax
Miscellaneous
Grants
Air Quality
Improvement
Local Cable
Infrastructure
Police Grants
Disaster Relief
Transit Fund
Building Homes &
Jobs Act
Capital Projects
Funds
Parks Acquisition
and Development
Local Drainage
Facilities
RCFPP
Public Facilities
Construction Fee
Developers
Improvement
Reserve
Low/Moderate
Income Housing
In Lieu Housing
Fund
Proprietary Funds
Enterprise
Funds
Water Fund*
Sewer Fund*
Storm Drain
Clean Ocean
Solid Waste
Golf Course*
Internal Service
Funds
Central Services
Information
Technology
Fleet
Medical Insurance
Workers'
Compensation
General Liability
76 Accounting Systems & Controls
Budgetary Basis and Basis of Accounting
The budget constitutes the legal authority for expenditures. The budget is adopted with budgetary control at the fund level so expenditures may not legally exceed appropriations at that level of detail. Budgetary controls are maintained to ensure compliance with legal provisions embodied in the appropriated budget approved by the City Council. Transfers or revision within funds are allowed, but only the City Council has the legal authority to increase or decrease a given fund’s budget. The Annual Comprehensive Financial Report (ACFR) shows the status of the City’s finances on the basis of “generally accepted accounting principles” (GAAP) and on a budgetary basis. In most cases, this conforms to the way the City prepares its budget.

Governmental fund types (General Fund, Special Revenue Funds, etc.) utilize the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are recognized when they become measurable and available. Expenditures are recognized when the liability has been incurred, with the exception that principal and interest payments on general longterm debt are recognized when due. Budgets for governmental fund types are adopted on a basis consistent with GAAP.

Proprietary fund types, including Enterprise (Water, Sewer, etc.) and Internal Service Funds (Information Technology, Fleet Operating, etc.), are operated in a manner similar to private business enterprise. These funds use the accrual basis of accounting where revenues are recognized when earned and expenses are recognized when incurred. These funds are budgeted based on Net Working Capital to provide a more accurate picture of whether there is sufficient funding to cover the cost of current operations. Net Working Capital is essentially current assets minus current liabilities with capital assets excluded from the calculation. Exceptions from GAAP are as follows:
 Compensated absences liabilities, in Enterprise and Internal Service Funds, that are expected to be liquidated with expendable available financial resources are accrued as earned by employees (GAAP) as opposed to being expended when paid (Budget).
 Pension receivable and payables that are not short term in nature are excluded from the new working capital calculation.
 Principal payments on long-term debt within Enterprise & Internal Service Funds are applied to the outstanding liability on a GAAP basis, as opposed to being expended on a Budget basis.  Capital outlay within the Enterprise Funds are recorded as assets on a GAAP basis and expended on a Budget basis.

Financial Management
The City of San Clemente is committed to the highest standards of responsible financial reporting and management practices.

These standards are based on established financial principles and practices, formal fiscal policies and state law. These practices set forth the basic framework related to the core values of the City and to achieve Financial Sustainability addressed as follows:

Financial stability by taking a long-term approach to its finances by developing and maintaining long-term plans, carefully weighing the cost and benefits of development opportunities and adhering to sound debt, reserve and investment policies.

Quality of life and local economic vitality is maintained to ensure a safe and healthy atmosphere for its residents, businesses and visitors, while preserving and enhancing its unique cultural and environmental attributes.

Environmental and economic sustainability by supporting continued investment in physical infrastructure and facilities and by having policies and programs that support a clean and healthy natural environment.

Transparency and engagement for the community by producing planning and report mechanisms that make it clear how the City plans to use its resources to achieve the community vision. 77 Accounting Systems & Controls
The City, including the City Council, Mayor and staff work together to ensure that all financial matters of the City are addressed with care, integrity and in the best interest of the citizens. The City is committed to engaging the public as a partner in formulating plans and delivering services.

Established policies are presented in the Fiscal Policy section. The Fiscal Policy statements address the following:
 Operating Budget  Revenues
 Expenditures  Utility Rates and Fees
 Capital Improvement  Debt - Short term and Long Term  Fund Balance and Reserves  Investments
 Accounting, Auditing and Financial Reporting  Long Term Financial Planning  Risk Financing  Pension
The Fiscal Policy section also addresses State Proposition 4 (Gann Initiative), which places limits on the amount of revenue that can be spent by government agencies, and the City’s Debt Summary, which lists all outstanding debt of the City and related entities.

In addition to having Fiscal Policies in place, the City financial processes include procedures to maximize the financial resources of the City by focusing on Internal Controls throughout the City, and the proper allocation of costs to responsible departments through Interdepartmental Charges and the City’s Cost Allocation Plan. These charges are discussed in more detail in the following paragraphs.

Internal Controls
The City is responsible for establishing and maintaining an internal control structure designed to ensure that the assets of the government are protected from loss, theft, or misuse and to ensure that adequate accounting data are compiled to allow for the preparation of financial statements in conformity with generally accepted accounting principles. The internal control structure is designed to provide reasonable, but not absolute assurance that these objectives are met. The concept of reasonable assurance recognizes that the cost of a control should not exceed the benefits likely to be derived, and that the valuation of costs and benefits requires estimates and judgments by management.

Interdepartmental Charges
Interdepartmental charges are cost allocations for goods and services provided by one City department to another City department on a cost reimbursement basis. A fair and equitable methodology is determined for identifying and distributing direct and indirect cost from a service provider to the service consumer. As an example, Internal Service Funds receive revenues from other City departments for charges such as insurance, postage, duplicating, central services, data processing, communications, fleet rental, etc. These interdepartmental charges are established based generally upon actual use of the goods or services. Replacement charges to the Fleet Replacement Reserve and the Capital Equipment Replacement Reserve are based upon the anticipated cost of replacement. Replacement charges are allocated over the life of the vehicle or equipment.

Cost Allocation Plan
The Finance and Administrative Services Department produces a Cost Allocation Plan which is used to distribute General Fund administrative costs to the various City operations. The allocation of these costs is based on a variety of factors. Examples include allocating (1) Human Resource costs based on the number of employees in the payroll system per department, (2) a portion of Finance costs based on the number of cash receipting transactions per fund, and (3) City Clerk costs based on a thirtysix month rolling average of agenda items by department. The cost allocation plan is based on prior fiscal year actual costs. 78 All Funds Budget Overview
Fiscal Years 2024-25 and 2025-26
Where the Money Comes From*
Where the Money Goes*
*All amounts are rounded
1 Fund Balance amounts are used for one-time costs.

Property
Taxes $46.0
Sales Taxes
$13.3 Other Taxes
$7.5
Service
Charges
$47.5
Intergovern
mental $9.0
Interest &
Rents $6.9
Transfers
$14.1
Permits &
Fees $1.6
Other Revenue
$18.5
FY 2024-25
Property
Taxes $48.2
Sales Taxes
$13.7 Other Taxes
$7.5
Service
Charges
$50.4
Intergovern
mental $9.6
Interest &
Rents $6.9
Transfers
$12.4
Permits &
Fees $1.7Other Revenue
$18.6
FY 2025-26
Personnel
$34.8
Contract Services $68.0
Supplies
$15.6
Other
Charges
$18.6
Capital $23.0 Interfund
Payments $16.5
Debt
Service $2.6
FY 2024-25
Personnel
$36.5
Contract Services $66.6
Supplies
$16.7
Other Charges
$19.2 Capital $16.0 Interfund
Payments $14.8
Debt
Service $2.6
FY 2025-26
All numbers show in millions
79 Beginning FY 2024-25 FY 2024-25 Ending Changes in %
Balance Revenues Expenditures Balance Balances Change
General Fund 22,504,994 83,675,500 88,337,120 17,843,374 (4,661,620) -21% Special Revenue Funds
Street Improvement 1,142,350 2,246,700 2,437,140 951,910 (190,440) -17% Gas Tax 4,907,800 3,650,100 3,019,310 5,538,590 630,790 13% Miscellaneous Grants 546,850 405,940 346,700 606,090 59,240 11% Building Homes & Jobs Act (SB2) Fund 139,190 296,130 279,850 155,470 16,280 0% Disaster Relief 0 0 0 0 0 0%
Air Quality Improvement 203,960 85,800 80,000 209,760 5,800 3% Local Cable Infrastructure 1,131,880 205,000 102,640 1,234,240 102,360 9% Police Grants 213,620 186,000 246,420 153,200 (60,420) -28% Local Transit Program Grants 61,550 1,123,730 1,101,150 84,130 22,580 0% Capital Project Funds
Parks Acquisition & Dev. 844,490 161,490 779,830 226,150 (618,340) -73% Local Drainage Facilities 142,600 197,500 233,100 107,000 (35,600) -25% RCFPP 873,430 21,000 12,280 882,150 8,720 1%
Public Facilities Construction Fee 396,780 360,500 490,810 266,470 (130,310) -33% Developers Improvement 5,083,460 239,930 1,090,240 4,233,150 (850,310) -17% In-Lieu Housing 10,941,900 42,900 6,000 10,978,800 36,900 100% Low/ Moderate Income Housing 2,921,730 17,600 35,210 2,904,120 (17,610) -1% Reserve 6,146,630 1,824,540 3,150,000 4,821,170 (1,325,460) -22% Enterprise Funds
Water - Operating 6,238,599 26,959,279 28,872,560 4,325,318 (1,913,281) -31% - Depreciation Reserve 7,945,229 5,031,546 6,185,790 6,790,985 (1,154,244) -15% - Acreage Fee 1,131,757 52,787 212,200 972,344 (159,413) -14% - Other Agency 4,329,835 872,318 4,374,740 827,413 (3,502,422) -81% Sewer - Operating 972,707 11,853,249 12,399,980 425,976 (546,731) -56% - Depreciation Reserve 2,206,557 3,280,503 2,900,060 2,587,000 380,443 17% - Connection Fee 214,914 12,710 37,010 190,614 (24,300) -11% - Other Agency 832,842 217,258 10,700 1,039,400 206,558 25% Storm Drain - Operating 160,453 1,684,599 1,719,000 126,052 (34,401) -21% - Depreciation Reserve 809,617 912,951 797,120 925,448 115,831 14% Solid Waste Management 375,770 220,850 243,040 353,580 (22,190) -6% Golf - Operating 2,395,663 3,637,022 3,377,800 2,654,885 259,222 11% - Depreciation Reserve 3,501,348 311,748 20,720 3,792,376 291,028 8% - Capital Improvement 1,209,809 152,130 55,470 1,306,469 96,660 8% Clean Ocean 4,100 1,862,070 1,427,680 438,490 434,390 10595% Internal Service Funds
Central Services 367,920 441,840 473,920 335,840 (32,080) -9% Information Technology 1,050,280 2,530,050 3,483,450 96,880 (953,400) -91% Contract Fleet Services (18,892) 1,592,470 1,551,040 22,538 41,430 -219% Fleet Replacement Reserve 4,129,932 748,150 1,192,430 3,685,652 (444,280) -11% Medical Insurance 233,980 4,084,440 4,088,790 229,630 (4,350) -2% Workers' Compensation 2,085,220 530,100 629,390 1,985,930 (99,290) -5% General Liability Self Insurance 3,686,720 2,800,700 3,289,190 3,198,230 (488,490) -13% Total All Funds 102,067,574 164,529,130 179,089,880 87,506,824 (14,560,750) -14% All Funds Budget Summary
FY 2024-25
80 Beginning FY 2025-26 FY 2025-26 Ending Changes in %
Balance Revenues Expenditures Balance Balances Change
General Fund 17,843,374 86,417,730 87,408,250 16,852,854 (990,520) -6% Special Revenue Funds
Street Improvement 951,910 2,300,100 2,437,140 814,870 (137,040) -14% Gas Tax 5,538,590 3,726,290 4,569,310 4,695,570 (843,020) -15% Miscellaneous Grants 606,090 405,940 421,700 590,330 (15,760) -3% Building Homes & Jobs Act (SB2) Fund 155,470 296,130 295,470 156,130 660 0% Disaster Relief 0 0 0 0 0 0%
Air Quality Improvement 209,760 85,800 80,000 215,560 5,800 3% Local Cable Infrastructure 1,234,240 205,000 20,960 1,418,280 184,040 15% Police Grants 153,200 191,000 246,420 97,780 (55,420) -36% Local Transit Program Grants 84,130 330,000 72,410 341,720 257,590 0% Capital Project Funds
Parks Acquisition & Dev. 226,150 53,200 169,830 109,520 (116,630) -52% Local Drainage Facilities 107,000 47,500 33,100 121,400 14,400 13% RCFPP 882,150 20,500 12,280 890,370 8,220 1%
Public Facilities Construction Fee 266,470 60,500 15,810 311,160 44,690 17% Developers Improvement 4,233,150 239,900 11,950 4,461,100 227,950 5% In-Lieu Housing 10,978,800 42,800 6,000 11,015,600 36,800 100% Low/ Moderate Income Housing 2,904,120 17,500 35,210 2,886,410 (17,710) -1% Reserve 4,821,170 1,554,640 350,000 6,025,810 1,204,640 25% Enterprise Funds
Water - Operating 4,325,318 29,004,599 29,762,090 3,567,827 (757,491) -18% - Depreciation Reserve 6,790,985 4,602,334 3,680,790 7,712,529 921,544 14% - Acreage Fee 972,344 63,161 1,012,200 23,305 (949,039) -98% - Other Agency 827,413 744,046 1,011,490 559,969 (267,444) -32% Sewer - Operating 425,976 12,564,161 12,930,200 59,937 (366,039) -86% - Depreciation Reserve 2,587,000 3,490,234 3,700,060 2,377,174 (209,826) -8% - Connection Fee 190,614 10,332 37,010 163,936 (26,678) -14% - Other Agency 1,039,400 224,343 10,700 1,253,043 213,643 21% Storm Drain - Operating 126,052 1,633,347 1,753,160 6,239 (119,813) -95% - Depreciation Reserve 925,448 2,514,203 2,647,120 792,531 (132,917) -14% Solid Waste Management 353,580 220,850 248,210 326,220 (27,360) -8% Golf - Operating 2,654,885 3,637,370 3,427,580 2,864,675 209,790 8% - Depreciation Reserve 3,792,376 310,794 20,720 4,082,450 290,074 8% - Capital Improvement 1,306,469 151,736 505,470 952,735 (353,734) -27% Clean Ocean 438,490 1,024,070 1,461,620 940 (437,550) -100% Internal Service Funds
Central Services 335,840 443,430 482,570 296,700 (39,140) -12% Information Technology 96,880 2,530,050 2,609,290 17,640 (79,240) -82% Contract Fleet Services 22,538 1,473,538 1,495,140 936 (21,602) -96% Fleet Replacement Reserve 3,685,652 767,082 575,480 3,877,254 191,602 5% Medical Insurance 229,630 4,193,440 4,272,050 151,020 (78,610) -34% Workers' Compensation 1,985,930 530,100 619,390 1,896,640 (89,290) -4% General Liability Self Insurance 3,198,230 2,800,700 3,793,740 2,205,190 (993,040) -31% Total All Funds 87,506,824 168,928,450 172,241,920 84,193,354 (3,313,470) -4% All Funds Budget Summary
FY 2025-26
81 Beginning Receipts Fines & Total
Fund Permit from Otr Charges Interest Internal Other FY 2024-25 Fund Description Balance Taxes & Fees Agencies for Svcs. & Rentals Transfers Revenues Budget General $22,504,994 $66,642,050 $1,440,780 $733,940 $6,969,630 $3,621,000 $3,612,600 $655,500 $106,180,494 Special Revenue:

Street Improvement 1,142,350 0 0 1,455,500 0 91,200 700,000 0 3,389,050 Gas Tax 4,907,800 0 0 3,534,700 0 100,400 15,000 0 8,557,900 Miscellaneous Grants 546,850 0 0 395,940 0 0 0 10,000 952,790 Building Homes & Jobs (SB2) 139,190 0 0 293,830 0 2,300 0 0 435,320 Disaster Relief 0 0 0 0 0 0 0 0 0
Air Quality Imprvmnt. 203,960 0 0 84,000 0 1,800 0 0 289,760 Local Cable Infrastructure 1,131,880 185,000 0 0 0 20,000 0 0 1,336,880 Police Grants 213,620 0 0 180,000 0 6,000 0 0 399,620
Local Transit Program Grants 61,550 0 0 793,730 0 0 330,000 0 1,185,280 8,347,200 185,000 0 6,737,700 0 221,700 1,045,000 10,000 16,546,600 Capital Projects:

Parks Acquis. & Dev. 844,490 0 20,000 0 0 33,200 108,290 0 1,005,980 Local Drainage Fac. 142,600 0 500 0 0 47,000 150,000 0 340,100 RCFPP 873,430 0 1,000 0 0 20,000 0 0 894,430
Pub. Facilities Const. 396,780 0 24,000 300,000 0 36,500 0 0 757,280 Developers Imprvmnt. 5,083,460 0 128,430 0 0 111,500 0 0 5,323,390 In-Lieu Housing 10,941,900 0 0 0 0 42,900 0 0 10,984,800 Low/Mod Income Housing 2,921,730 0 0 0 0 17,600 0 0 2,939,330 Reserve 6,146,630 0 0 0 0 300,000 1,495,940 28,600 7,971,170 27,351,020 0 173,930 300,000 0 608,700 1,754,230 28,600 30,216,480 Enterprise:

Water- Operating 6,238,599 0 0 169,000 25,122,230 254,049 0 1,414,000 33,197,878 - Depr. Reserve 7,945,229 0 0 0 0 323,546 1,000,000 3,708,000 12,976,775 - Acreage Fee 1,131,757 0 6,700 0 0 46,087 0 0 1,184,544 - Other Agency 4,329,835 0 0 0 0 176,318 0 696,000 5,202,153 Sewer- Operating 972,707 0 1,000 891,720 10,895,000 57,529 0 8,000 12,825,956 - Depr. Reserve 2,206,557 0 0 0 0 130,503 0 3,150,000 5,487,060 - Conn. Fee 214,914 0 0 0 0 12,710 0 0 227,624
- Other Agency 832,842 0 0 0 0 49,258 0 168,000 1,050,100 Storm Drain Utility 160,453 0 0 0 1,175,000 4,549 500,000 5,050 1,845,052 - Depr. Reserve 809,617 0 0 0 0 22,951 0 890,000 1,722,568 Solid Waste Mgmt 375,770 0 9,000 16,150 191,000 4,500 0 200 596,620 Golf - Operating 2,395,663 0 0 0 2,651,200 985,822 0 0 6,032,685 - Depr. Reserve 3,501,348 0 0 0 0 64,048 35,000 212,700 3,813,096 - Capital Impr. 1,209,809 0 0 0 0 22,130 0 130,000 1,361,939 Clean Ocean 4,100 0 0 50,000 320,000 20,000 1,170,000 302,070 1,866,170 32,329,200 0 16,700 1,126,870 40,354,430 2,174,000 2,705,000 10,684,020 89,390,220 Internal Service:

Central Services 367,920 0 0 0 52,250 9,900 379,690 0 809,760 Information Technology 1,050,280 0 0 0 0 40,000 2,490,050 0 3,580,330 Fleet- Operating (18,892) 0 0 100,000 0 (460) 1,492,730 200 1,573,578 - Replacement 4,129,932 0 0 0 0 100,460 647,690 0 4,878,082 Medical Insurance 233,980 0 0 0 171,000 2,000 0 3,911,440 4,318,420 Worker's Comp. 2,085,220 0 0 0 0 45,100 0 485,000 2,615,320 General Liability Self Ins. 3,686,720 0 0 0 0 105,500 0 2,695,200 6,487,420 11,535,160 0 0 100,000 223,250 302,500 5,010,160 7,091,840 24,262,910 Total All Funds $102,067,574 $66,827,050 $1,631,410 $8,998,510 $47,547,310 $6,927,900 $14,126,990 $18,469,960 $266,596,704 All Funds Summary-Revenues by Category
FY 2024-25
82 Ending
Contractual Other Capital Interfund Debt Fund Total
Fund Description Personnel Supplies Services Charges Outlay Payments Service Balance Budget General $23,205,690 $1,623,060 $47,618,570 $1,668,860 $5,348,600 $7,492,340 $1,380,000 $17,843,374 $106,180,494 Special Revenue:

Street Improvement 0 0 700,000 0 1,675,000 62,140 0 951,910 3,389,050 Gas Tax 0 0 25,000 59,000 2,400,000 535,310 0 5,538,590 8,557,900 Miscellaneous Grants 0 0 219,640 37,130 75,000 14,930 0 606,090 952,790 Building Homes & Jobs Act (SB2) Fund 225,780 2,660 32,180 0 0 19,230 0 155,470 435,320 Disaster Relief 0 0 0 0 0 0 0 0 0
Air Quality Imprvmnt. 0 0 80,000 0 0 0 0 209,760 289,760 Local Cable Infrastructure 0 0 0 0 91,680 10,960 0 1,234,240 1,336,880 Police Grants 0 0 200,000 46,420 0 0 0 153,200 399,620
Local Transit Program Grants 0 0 1,028,740 0 0 72,410 0 84,130 1,185,280 225,780 2,660 2,285,560 142,550 4,241,680 714,980 0 8,933,390 16,546,600 Capital Projects:

Parks Acquis. & Dev. 0 0 0 0 770,000 9,830 0 226,150 1,005,980 Local Drainage Fac. 0 0 0 0 200,000 33,100 0 107,000 340,100 RCFPP 0 0 0 0 0 12,280 0 882,150 894,430
Pub. Facilities Const. 0 0 0 0 475,000 15,810 0 266,470 757,280 Developers Imprvmnt. 0 0 0 0 0 1,090,240 0 4,233,150 5,323,390 In-Lieu Housing 0 0 5,000 0 0 1,000 0 10,978,800 10,984,800 Low/Mod Income Housing 0 0 30,000 0 0 5,210 0 2,904,120 2,939,330 Reserve 200,000 0 0 0 2,950,000 0 0 4,821,170 7,971,170 200,000 0 35,000 0 4,395,000 1,167,470 0 24,419,010 30,216,480 Enterprise:

Water- Operating 4,451,890 11,887,470 4,097,470 4,627,090 0 2,908,020 900,620 4,325,318 33,197,878 - Depr. Reserve 0 0 900,000 0 5,100,000 185,790 0 6,790,985 12,976,775 - Acreage Fee 0 0 0 0 200,000 12,200 0 972,344 1,184,544 - Other Agency 0 0 4,363,250 0 0 11,490 0 827,413 5,202,153 Sewer- Operating 3,391,170 1,064,830 3,023,360 3,381,980 0 1,538,640 0 425,976 12,825,956 - Depr. Reserve 0 0 1,175,000 0 1,500,000 225,060 0 2,587,000 5,487,060 - Conn. Fee 0 0 0 0 0 37,010 0 190,614 227,624
- Other Agency 0 0 0 0 0 10,700 0 1,039,400 1,050,100
Storm Drain Utility 500,200 10,450 197,660 890,000 0 120,690 0 126,052 1,845,052 - Depr. Reserve 0 0 150,000 0 0 647,120 0 925,448 1,722,568 Solid Waste Mgmt 129,570 16,400 20,430 20,830 0 55,810 0 353,580 596,620 Golf - Operating 1,221,970 267,050 685,500 351,250 0 617,030 235,000 2,654,885 6,032,685 - Depr. Reserve 0 0 0 0 10,000 10,720 0 3,792,376 3,813,096 - Capital Impr. 0 0 0 0 50,000 5,470 0 1,306,469 1,361,939 Clean Ocean 198,420 4,530 770,290 265,000 0 189,440 0 438,490 1,866,170 9,893,220 13,250,730 15,382,960 9,536,150 6,860,000 6,575,190 1,135,620 26,756,350 89,390,220 Internal Service:

Central Services 12,250 55,650 319,930 590 0 50,970 34,530 335,840 809,760 Information Technology 1,126,170 1,840 1,087,850 15,900 1,015,000 236,690 0 96,880 3,580,330 Fleet- Operating 0 615,950 865,880 0 0 69,210 0 22,538 1,573,578 - Replacement 0 0 0 0 1,174,980 17,450 0 3,685,652 4,878,082 Medical Insurance 0 0 4,650 4,023,590 0 60,550 0 229,630 4,318,420 Worker's Comp. 0 11,900 20,000 553,000 0 44,490 0 1,985,930 2,615,320 General Liability Self Ins. 157,760 1,000 413,850 2,668,490 0 48,090 0 3,198,230 6,487,420 1,296,180 686,340 2,712,160 7,261,570 2,189,980 527,450 34,530 9,554,700 24,262,910 Total All Funds $34,820,870 $15,562,790 $68,034,250 $18,609,130 $23,035,260 $16,477,430 $2,550,150 $87,506,824 $266,596,704 All Funds Summary-Expenditures by Category
FY 2024-25
83 Beginning Receipts Fines & Total
Fund Permit from Otr Charges Interest Internal Other FY 2025-26 Fund Description Balance Taxes & Fees Agencies for Svcs. & Rentals Transfers Revenues Budget General $17,843,374 $69,110,450 $1,466,870 $809,430 $7,052,680 $3,671,750 $3,612,600 $693,950 $104,261,104 Special Revenue:

Street Improvement 951,910 0 0 1,509,000 0 91,100 700,000 0 3,252,010 Gas Tax 5,538,590 0 0 3,610,790 0 100,500 15,000 0 9,264,880 Miscellaneous Grants 606,090 0 0 395,940 0 0 0 10,000 1,012,030 Building Homes & Jobs (SB2) 155,470 0 0 293,830 0 2,300 0 0 451,600 Disaster Relief 0 0 0 0 0 0 0 0 0
Air Quality Imprvmnt. 209,760 0 0 84,000 0 1,800 0 0 295,560 Local Cable Infrastructure 1,234,240 185,000 0 0 0 20,000 0 0 1,439,240 Police Grants 153,200 0 0 185,000 0 6,000 0 0 344,200
Local Transit Program Grants 84,130 0 0 0 0 0 330,000 0 414,130 8,933,390 185,000 0 6,078,560 0 221,700 1,045,000 10,000 16,473,650 Capital Projects:

Parks Acquis. & Dev. 226,150 0 20,000 0 0 33,200 0 0 279,350 Local Drainage Fac. 107,000 0 500 0 0 47,000 0 0 154,500 RCFPP 882,150 0 1,000 0 0 19,500 0 0 902,650
Pub. Facilities Const. 266,470 0 24,000 0 0 36,500 0 0 326,970 Developers Imprvmnt. 4,233,150 0 128,450 0 0 111,450 0 0 4,473,050 In-Lieu Housing 10,978,800 0 0 0 0 42,800 0 0 11,021,600 Low/Mod Income Housing 2,904,120 0 0 0 0 17,500 0 0 2,921,620 Reserve 4,821,170 0 0 0 0 320,000 1,205,940 28,700 6,375,810 24,419,010 0 173,950 0 0 627,950 1,205,940 28,700 26,455,550 Enterprise:

Water- Operating 4,325,318 0 0 169,000 27,169,440 251,159 0 1,415,000 33,329,917 - Depr. Reserve 6,790,985 0 0 0 0 394,334 500,000 3,708,000 11,393,319 - Acreage Fee 972,344 0 6,700 0 0 56,461 0 0 1,035,505
- Other Agency 827,413 0 0 0 0 48,046 0 696,000 1,571,459 Sewer- Operating 425,976 0 1,000 913,070 11,619,000 23,091 0 8,000 12,990,137 - Depr. Reserve 2,587,000 0 0 0 0 140,234 200,000 3,150,000 6,077,234 - Conn. Fee 190,614 0 0 0 0 10,332 0 0 200,946
- Other Agency 1,039,400 0 0 0 0 56,343 0 168,000 1,263,743 Storm Drain Utility 126,052 0 0 0 1,175,000 3,297 450,000 5,050 1,759,399 - Depr. Reserve 925,448 0 0 1,600,000 0 24,203 0 890,000 3,439,651 Solid Waste Mgmt 353,580 0 9,000 16,150 191,000 4,500 0 200 574,430 Golf - Operating 2,654,885 0 0 0 2,651,200 986,170 0 0 6,292,255 - Depr. Reserve 3,792,376 0 0 0 0 63,094 35,000 212,700 4,103,170 - Capital Impr. 1,306,469 0 0 0 0 21,736 0 130,000 1,458,205 Clean Ocean 438,490 0 0 0 330,000 15,500 366,500 312,070 1,462,560 26,756,350 0 16,700 2,698,220 43,135,640 2,098,500 1,551,500 10,695,020 86,951,930 Internal Service:

Central Services 335,840 0 0 0 53,840 9,900 379,690 0 779,270 Information Technology 96,880 0 0 0 0 40,000 2,490,050 0 2,626,930 Fleet- Operating 22,538 0 0 0 0 608 1,472,730 200 1,496,076 - Replacement 3,685,652 0 0 0 0 99,392 667,690 0 4,452,734 Medical Insurance 229,630 0 0 0 180,000 2,000 0 4,011,440 4,423,070 Worker's Comp. 1,985,930 0 0 0 0 45,100 0 485,000 2,516,030 General Liability Self Ins. 3,198,230 0 0 0 0 105,500 0 2,695,200 5,998,930 9,554,700 0 0 0 233,840 302,500 5,010,160 7,191,840 22,293,040 Total All Funds $87,506,824 $69,295,450 $1,657,520 $9,586,210 $50,422,160 $6,922,400 $12,425,200 $18,619,510 $256,435,274 All Funds Summary-Revenues by Category
FY 2025-26
84 Ending
Contractual Other Capital Interfund Debt Fund Total
Fund Description Personnel Supplies Services Charges Outlay Payments Service Balance Budget General $24,329,020 $1,626,440 $49,239,320 $1,564,530 $1,950,100 $7,318,840 $1,380,000 $16,852,854 $104,261,104 Special Revenue:

Street Improvement 0 0 575,000 0 1,800,000 62,140 0 814,870 3,252,010 Gas Tax 0 0 25,000 59,000 3,950,000 535,310 0 4,695,570 9,264,880 Miscellaneous Grants 0 0 219,640 37,130 150,000 14,930 0 590,330 1,012,030 Building Homes & Jobs Act (SB2) Fund 241,400 2,660 32,180 0 0 19,230 0 156,130 451,600 Disaster Relief 0 0 0 0 0 0 0 0 0
Air Quality Imprvmnt. 0 0 80,000 0 0 0 0 215,560 295,560 Local Cable Infrastructure 0 0 0 0 10,000 10,960 0 1,418,280 1,439,240 Police Grants 0 0 200,000 46,420 0 0 0 97,780 344,200
Local Transit Program Grants 0 0 0 0 0 72,410 0 341,720 414,130 241,400 2,660 1,131,820 142,550 5,910,000 714,980 0 8,330,240 16,473,650 Capital Projects:

Parks Acquis. & Dev. 0 0 0 0 160,000 9,830 0 109,520 279,350 Local Drainage Fac. 0 0 0 0 0 33,100 0 121,400 154,500
RCFPP 0 0 0 0 0 12,280 0 890,370 902,650
Pub. Facilities Const. 0 0 0 0 0 15,810 0 311,160 326,970 Developers Imprvmnt. 0 0 0 0 0 11,950 0 4,461,100 4,473,050 In-Lieu Housing 0 0 5,000 0 0 1,000 0 11,015,600 11,021,600 Low/Mod Income Housing 0 0 30,000 0 0 5,210 0 2,886,410 2,921,620 Reserve 200,000 0 0 0 150,000 0 0 6,025,810 6,375,810
200,000 0 35,000 0 310,000 89,180 0 25,821,370 26,455,550 Enterprise:

Water- Operating 4,688,890 12,976,090 4,150,460 4,632,930 0 2,413,020 900,700 3,567,827 33,329,917 - Depr. Reserve 0 0 645,000 0 2,850,000 185,790 0 7,712,529 11,393,319 - Acreage Fee 0 0 0 0 1,000,000 12,200 0 23,305 1,035,505 - Other Agency 0 0 1,000,000 0 0 11,490 0 559,969 1,571,459 Sewer- Operating 3,557,080 1,088,800 3,162,040 3,383,640 0 1,738,640 0 59,937 12,990,137 - Depr. Reserve 0 0 2,675,000 0 800,000 225,060 0 2,377,174 6,077,234 - Conn. Fee 0 0 0 0 0 37,010 0 163,936 200,946
- Other Agency 0 0 0 0 0 10,700 0 1,253,043 1,263,743
Storm Drain Utility 528,580 10,500 203,390 890,000 0 120,690 0 6,239 1,759,399 - Depr. Reserve 0 0 150,000 0 2,000,000 497,120 0 792,531 3,439,651 Solid Waste Mgmt 133,860 16,880 20,810 20,850 0 55,810 0 326,220 574,430 Golf - Operating 1,269,150 267,050 688,100 351,250 0 617,030 235,000 2,864,675 6,292,255 - Depr. Reserve 0 0 0 0 10,000 10,720 0 4,082,450 4,103,170 - Capital Impr. 0 0 0 0 500,000 5,470 0 952,735 1,458,205 Clean Ocean 203,900 4,500 788,780 280,000 0 184,440 0 940 1,462,560 10,381,460 14,363,820 13,483,580 9,558,670 7,160,000 6,125,190 1,135,700 24,743,510 86,951,930 Internal Service:

Central Services 12,380 55,650 327,500 1,550 0 50,970 34,520 296,700 779,270 Information Technology 1,171,610 1,840 1,098,250 15,900 85,000 236,690 0 17,640 2,626,930 Fleet- Operating 0 622,950 802,980 0 0 69,210 0 936 1,496,076 - Replacement 0 0 0 0 558,030 17,450 0 3,877,254 4,452,734 Medical Insurance 0 0 4,850 4,206,650 0 60,550 0 151,020 4,423,070 Worker's Comp. 0 11,900 5,000 558,000 0 44,490 0 1,896,640 2,516,030 General Liability Self Ins. 169,770 1,800 464,250 3,109,830 0 48,090 0 2,205,190 5,998,930 1,353,760 694,140 2,702,830 7,891,930 643,030 527,450 34,520 8,445,380 22,293,040 Total All Funds $36,505,640 $16,687,060 $66,592,550 $19,157,680 $15,973,130 $14,775,640 $2,550,220 $84,193,354 $256,435,274 All Funds Summary-Expenditures by Category
FY 2025-26
85 FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26 Description Actual Adj Budget Projected Budget Budget
General $80,090,969 $89,331,870 $90,086,690 $83,675,500 $86,417,730 Special Revenue:

Street Improvement 1,968,538 2,052,000 2,198,100 2,246,700 2,300,100 Gas Tax 3,285,484 4,702,410 4,590,470 3,650,100 3,726,290 Miscellaneous Grants 673,683 540,420 562,140 405,940 405,940 Building Homes & Jobs Act (SB2) Fund 189,440 295,830 296,070 296,130 296,130 Disaster Relief 4,530,221 897,350 898,350 0 0
Air Quality Improvement 82,101 335,100 353,440 85,800 85,800 Local Cable Infrastructure 228,498 202,000 211,500 205,000 205,000 Police Grants 168,110 182,480 181,910 186,000 191,000
Local Transit Program Grants 348,619 2,052,950 2,074,450 1,123,730 330,000 Total Special Revenue 11,474,694 11,260,540 11,366,430 8,199,400 7,540,260 Capital Projects:

Parks Acquisition & Dev. 122,868 50,000 40,000 161,490 53,200 Local Drainage Facilities 120,479 859,570 864,820 197,500 47,500 R C F P P 364,411 14,000 21,500 21,000 20,500
Public Facilities Construction Fee 92,517 52,500 75,900 360,500 60,500 Developers Improvement 238,886 199,400 239,400 239,930 239,900 In-Lieu Housing Fund 154,334 3,000 42,890 42,900 42,800 Low/Moderate Income Housing 109,023 10,540 17,450 17,600 17,500 Reserve 1,470,868 2,327,240 2,358,540 1,824,540 1,554,640 Total Capital Projects 2,673,386 3,516,250 3,660,500 2,865,460 2,036,540 Enterprise:

Water - Operating 24,251,681 25,683,194 26,313,459 26,959,279 29,004,599 - Depreciation Reserve 5,827,421 5,907,432 6,145,989 5,031,546 4,602,334 - Acreage Fee Reserve 55,644 3,862,268 3,877,567 52,787 63,161 - Other Agency 735,911 754,626 824,755 872,318 744,046
Sewer - Operating 11,494,410 10,852,070 11,342,747 11,853,249 12,564,161 - Depreciation Reserve 3,397,627 3,307,970 3,271,707 3,280,503 3,490,234 - Connection Fee Reserve 104,892 12,734,282 12,737,264 12,710 10,332 - Other Agency 186,250 186,448 188,052 217,258 224,343
Storm Drain Utility - Operating 1,767,153 1,927,473 1,595,703 1,684,599 1,633,347 - Depreciation Reserve 995,354 915,077 915,077 912,951 2,514,203 Solid Waste Management 362,973 222,850 218,740 220,850 220,850 Golf - Operating 3,488,960 3,237,223 3,592,863 3,637,022 3,637,370 - Depreciation Reserve 271,869 270,457 300,338 311,748 310,794 - Capital Improvement Reserve 133,752 151,980 167,739 152,130 151,736 Clean Ocean 1,305,294 2,844,070 890,500 1,862,070 1,024,070 Total Enterprise 54,379,191 72,857,420 72,382,500 57,061,020 60,195,580 Internal Service:

Central Services 434,313 435,550 439,920 441,840 443,430 Information Technology 2,020,523 2,219,030 2,231,070 2,530,050 2,530,050 Fleet - Operating 1,221,520 1,355,874 1,355,938 1,592,470 1,473,538 - Replacement Reserve 739,016 1,321,606 1,382,982 748,150 767,082 Medical Insurance 3,429,961 4,003,340 3,920,560 4,084,440 4,193,440 Workers' Compensation 501,368 523,600 539,370 530,100 530,100 General Liability Self Insurance 2,731,899 2,764,800 2,805,560 2,800,700 2,800,700 Total Internal Service 11,078,600 12,623,800 12,675,400 12,727,750 12,738,340 Total All Funds * $159,696,840 $189,589,880 $190,171,520 $164,529,130 $168,928,450 *Excludes Fund Balances
Budget Comparisons By Fund - Revenues
86 FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26 Description Actual Adj Budget Projected Budget Budget
General $80,018,703 $100,874,900 $98,299,250 $88,337,120 $87,408,250 Special Revenue:

Street Improvement 2,383,007 6,260,230 5,826,860 2,437,140 2,437,140 Gas Tax 1,950,613 8,377,140 6,054,620 3,019,310 4,569,310 Miscellaneous Grants 613,062 530,440 423,040 346,700 421,700 Building Homes & Jobs Act (SB2) Fund 104,835 572,290 241,490 279,850 295,470 Disaster Relief 3,972,444 1,885,450 1,758,180 0 0
Air Quality Improvement 53,842 264,310 264,310 80,000 80,000 Local Cable Infrastructure 360,623 231,020 231,020 102,640 20,960 Police Grants 161,300 226,940 226,940 246,420 246,420
Local Transit Program Grants 910,143 1,151,230 1,088,230 1,101,150 72,410 Total Special Revenue 10,509,869 19,499,050 16,114,690 7,613,210 8,143,410 Capital Projects:

Parks Acquisition & Dev. 16,950 2,157,140 1,657,140 779,830 169,830 Local Drainage Facilities 753,889 3,219,180 3,197,930 233,100 33,100 R C F P P 53,190 392,720 384,920 12,280 12,280
Public Facilities Construction Fee 971,916 980,340 980,340 490,810 15,810 Developers Improvement 15,120 36,130 36,130 1,090,240 11,950 In-Lieu Housing Fund 7,430 0 0 6,000 6,000
Low/Moderate Income Housing 18,767 41,930 21,930 35,210 35,210 Reserve 949,226 12,542,800 12,352,160 3,150,000 350,000 Total Capital Projects 2,786,488 19,370,240 18,630,550 5,797,470 634,180 Enterprise:

Water - Operating 24,989,443 29,030,780 28,132,580 28,872,560 29,762,090 - Depreciation Reserve 1,429,969 17,611,690 17,179,120 6,185,790 3,680,790 - Acreage Fee Reserve 221,249 5,816,540 5,816,540 212,200 1,012,200 - Other Agency 694,279 2,073,940 2,073,940 4,374,740 1,011,490 Sewer - Operating 10,784,948 12,083,040 11,627,850 12,399,980 12,930,200 - Depreciation Reserve 4,030,983 12,444,270 11,360,670 2,900,060 3,700,060 - Connection Fee Reserve 4,939,221 14,756,670 14,756,670 37,010 37,010 - Other Agency 213,790 557,530 557,530 10,700 10,700
Storm Drain Utility - Operating 1,525,727 1,708,620 1,642,020 1,719,000 1,753,160 - Depreciation Reserve 1,188,952 2,392,240 2,245,100 797,120 2,647,120 Solid Waste Management 247,056 418,150 581,080 243,040 248,210 Golf - Operating 2,813,359 3,165,330 2,800,450 3,377,800 3,427,580 - Depreciation Reserve 262,819 135,080 135,080 20,720 20,720 - Capital Improvement Reserve 75,440 717,380 717,380 55,470 505,470 Clean Ocean 1,288,900 2,663,230 1,481,530 1,427,680 1,461,620 Total Enterprise 54,706,135 105,574,490 101,107,540 62,633,870 62,208,420 Internal Service:

Central Services 383,004 510,060 470,510 473,920 482,570 Information Technology 1,901,724 2,903,830 2,460,590 3,483,450 2,609,290 Fleet - Operating 1,293,744 1,402,720 1,381,890 1,551,040 1,495,140 - Replacement Reserve 804,235 3,732,330 4,032,530 1,192,430 575,480 Medical Insurance 3,361,645 3,917,840 3,917,840 4,088,790 4,272,050 Workers' Compensation 365,704 617,110 487,680 629,390 619,390 General Liability Self Insurance 2,928,273 3,718,540 4,559,960 3,289,190 3,793,740 Total Internal Service 11,038,329 16,802,430 17,311,000 14,708,210 13,847,660 Total All Funds * $159,059,524 $262,121,110 $251,463,030 $179,089,880 $172,241,920 *Excludes Fund Balances
Budget Comparisons By Fund - Expenditures
87 FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26 Description Actual Adj Budget Projected Budget Budget
Beginning Fund Balances $162,721,780 $163,359,084 $163,359,084 $102,067,574 $87,506,824 Property Taxes 42,365,575 43,460,350 43,960,280 46,012,170 48,186,070 Transient Occupancy Tax 3,342,858 3,552,000 3,300,000 3,550,000 3,550,000 Sales Tax 12,608,182 13,095,000 13,095,000 13,348,000 13,659,500 Franchise Fees 2,686,877 2,635,000 2,686,000 2,712,000 2,685,000 Business License Tax 1,236,502 1,223,000 1,205,000 1,205,000 1,215,000 Total Taxes 62,239,994 63,965,350 64,246,280 66,827,170 69,295,570 Construction Permits 1,566,734 1,129,940 1,306,110 1,257,640 1,283,730 Developer Fees 224,192 197,380 184,750 179,630 179,650
Alarm Permits 68,990 76,000 70,000 70,000 70,000
Miscellaneous Permits & Fees 520,631 114,640 113,700 124,140 124,140 Total Permit & Fees 2,380,547 1,517,960 1,674,560 1,631,410 1,657,520 Grants 5,979,940 12,972,850 13,724,380 2,709,890 3,149,920 Motor Vehicle Tax 65,753 70,000 70,000 70,000 70,000
Gas Tax Allocations 3,043,519 3,420,570 3,282,970 3,417,400 3,490,220 Subventions 402,368 238,000 269,000 285,000 285,000
Measure M Apportionment 1,351,718 1,280,000 1,407,100 1,455,500 1,509,000 Miscellaneous 1,197,205 2,093,770 2,118,020 1,060,720 1,082,070 Total Intergovernmental 12,040,503 20,075,190 20,871,470 8,998,510 9,586,210 Development Permits & Fees 141,813 103,200 90,500 106,700 106,700 Plan Check Fees 1,032,278 765,000 783,430 795,910 795,910 General Service Charges 184,635 229,130 173,080 178,620 187,620 Imaging of Documents 49,582 50,500 50,500 52,250 53,840 Weed Assessments 4,152 13,000 4,000 4,000 4,000
Abatement Reimbursements 12,230 130,150 130,150 130,150 130,150 Ambulance Service Charges 2,048,280 2,171,000 2,171,000 2,245,150 2,305,700 Public Safety Service Charges 0 600 600 600 600
Marine Safety Program Fees 237,612 233,000 194,070 245,400 245,400 Parking Meters & Permits 1,368,502 1,295,000 1,197,000 1,295,000 1,295,000 Solid Waste Service Charges 210,788 151,000 161,000 161,000 161,000 Storm Drain Service Charges 1,163,268 1,470,000 1,170,000 1,495,000 1,505,000 Sewer Service Charges 9,063,387 10,000,000 10,258,260 10,895,000 11,619,000 Water Service Charges 22,611,206 24,316,110 24,251,300 25,122,230 27,169,440 Inspection Fees 98,459 91,500 65,670 75,000 85,500
Recreation Program Fees 2,154,905 2,082,360 2,058,660 2,094,100 2,106,100 Golf Fees 2,536,703 2,278,000 2,601,280 2,651,200 2,651,200 Urban Runoff Mgmt Fees (5,984) 1,800,000 0 0 0
Total Service Charges 42,911,816 47,179,550 45,360,500 47,547,310 50,422,160 Parking Violations 340,784 583,000 533,080 610,000 640,000 Vehicle Code & Court Fines 213,279 188,800 210,000 225,650 242,500 Other Fines 26,280 54,700 54,500 54,200 54,300
Total Fines 580,343 826,500 797,580 889,850 936,800
Investment Earnings & Interest 1,798,817 1,837,550 2,960,650 2,929,900 2,868,650 Rents & Concessions 3,683,076 3,973,330 3,993,580 3,998,000 4,053,750 Total Interest & Rents 5,481,893 5,810,880 6,954,230 6,927,900 6,922,400 Miscellaneous Income 1,907,281 3,314,150 3,584,040 1,546,650 1,549,250 Debt Proceeds 0 6,000,000 6,000,000 0 0
Depreciation Funding 9,102,118 8,944,700 8,944,700 8,954,700 8,954,700 Sales of Assets 147,475 0 0 0 0
Transfers from Other Funds 8,732,452 16,893,110 16,708,110 5,278,290 3,566,500 Internal Service Fund Charges 7,776,170 8,109,050 8,109,050 8,848,700 8,858,700 Premiums & Reimbursements 6,396,248 6,953,440 6,921,000 7,078,640 7,178,640 Total Other Rev. & Financing Sources 34,061,744 50,214,450 50,266,900 31,706,980 30,107,790 Total Revenues* $159,696,840 $189,589,880 $190,171,520 $164,529,130 $168,928,450 *excluding fund balances
All Fund Revenues Summary
88 Revenues FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26 Description Actual Adj Bud Projected Budget Budget
Taxes
Current Year Secured Taxes $31,051,100 $32,304,000 $32,788,000 $34,401,000 $36,118,000 Current Year Unsecured Taxes 890,330 940,000 920,000 952,000 986,000 Supp. Roll Property Taxes 1,293,930 580,000 580,000 584,000 590,000 ERAF Property Taxes 8,414,353 8,897,000 8,895,000 9,298,100 9,718,400 Prior Year Secured & Unsecured 200,106 178,000 190,000 190,000 190,000 Property Tax Admin. Charge (182,370) (202,000) (188,000) (195,300) (204,200) Transient Occupancy Tax 2,420,241 2,500,000 2,300,000 2,500,000 2,500,000 Transient Occupancy Tax Vacation Rental 922,617 1,052,000 1,000,000 1,050,000 1,050,000 General Sales Tax 12,012,615 12,500,000 12,500,000 12,745,000 13,035,000 P.S. Sales Tax Augmentation 595,567 595,000 595,000 603,000 624,500 Property Transfer Tax 631,886 700,000 710,000 715,000 720,000 Penalty & Interest - Delqnt. Prop. Tax 65,916 63,000 65,000 67,000 67,500 Penalty & Interest - Delqnt. Prop. Assmt. 304 350 280 370 370 Assessments Prior Year 20 0 0 0 0
San Diego Gas & Electric 851,931 800,000 830,000 840,000 840,000 Southern California Gas 208,604 190,000 240,000 230,000 200,000 Cox Communications 848,990 890,000 870,000 890,000 890,000 CR&R 530,795 525,000 530,000 532,000 535,000
Other Franchise Fees 228,168 210,000 200,000 200,000 200,000 Parimutual Taxes 18,389 20,000 16,000 20,000 20,000
Business License Tax 1,144,754 1,123,000 1,100,000 1,100,000 1,110,000 Home Occupation Permit 91,748 100,000 105,000 105,000 105,000 Total Taxes 62,239,994 63,965,350 64,246,280 66,827,170 69,295,570 Permit & Fees
Building Permits 692,574 550,000 660,150 627,140 649,950 Disability Access/Educ Fee 20,522 8,000 20,500 20,500 20,500 Electrical Permits 528,367 350,000 343,260 336,100 336,400 Mechanical Permits 121,936 65,000 98,490 93,570 96,520
Plumbing Permits 193,299 140,800 167,570 164,190 164,220 Grading Permits 10,036 16,140 16,140 16,140 16,140
Sewer Permits 80 1,000 1,000 1,000 1,000
Bridge Maintenance Contribution 126,858 122,880 128,100 128,430 128,450 STLU Permit Fee 31,805 17,640 17,640 17,640 17,640
Street Encroachment Permits 116,314 85,000 85,000 95,000 95,000 Trash Bin Permits 9,507 9,000 9,000 9,000 9,000
Alarm Permits 68,990 76,000 70,000 70,000 70,000
Park Fees 14,481 20,000 10,000 20,000 20,000
Public Safety Construction Fees 49,540 20,000 35,000 20,000 20,000 Civic Center Const Fund Fees 791 4,000 4,000 4,000 4,000 Storm Drain Fees - Other Areas 204 500 510 500 500
Storm Drain Fees - Segunda Des. 0 0 440 0 0
RCFPP Impact Fees 362,865 1,000 1,000 1,000 1,000
Water Acreage Fees 32,318 30,000 6,700 6,700 6,700
Miscellaneous Permits 60 1,000 60 500 500
Total Permit & Fees 2,380,547 1,517,960 1,674,560 1,631,410 1,657,520 All Fund Revenues By Line Item
89 Revenues FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26 Description Actual Adj Bud Projected Budget Budget
All Fund Revenues By Line Item
Intergovernmental
CDBG Home Rehab 156,132 152,630 152,630 150,960 150,960 Public Fac/Infrastructure Grant 394,633 232,380 232,380 125,000 125,000 Commercial Rehab Grant 1,967 18,030 10,000 10,000 10,000 Public Services Grant 48,739 47,130 52,130 47,130 47,130 CDBG Administration Grant 38,112 80,250 57,850 62,850 62,850 Other Federal Grants 4,001,665 6,877,350 7,376,270 100,000 0 Mandated Cost Reimbursement 185,974 18,000 50,000 65,000 65,000 S.O.N.G.S. Grant 165,814 173,440 176,760 182,940 188,430 Coastal Conservatory Grant 0 200,000 200,000 0 0
Other State Grants 316,171 1,292,670 1,292,670 596,150 1,966,150 State Planning Grant 189,040 293,830 522,130 293,830 293,830 Motor Vehicle Tax 65,753 70,000 70,000 70,000 70,000
Vehicle Pollution Reduction Fees 81,896 84,000 84,000 84,000 84,000 2031 Gas Tax Allocations 1,416,476 1,585,750 1,535,810 1,641,700 1,658,000 2106 Gas Tax Allocation 233,924 265,120 251,060 256,050 260,120 Motor Vehicle Fuel Tax 2103 522,814 635,660 564,730 569,640 605,660 2105 Gas Tax Allocation 365,157 420,940 390,500 398,250 410,940 2107 Gas Tax Allocation 497,648 505,600 533,370 544,260 548,000 2107.5 Gas Tax Allocation 7,500 7,500 7,500 7,500 7,500 Homeowners Exempt. Subvention 134,498 136,000 135,000 136,000 136,000 State COPS Grant 165,271 178,380 175,000 180,000 185,000 CDBG CV Grant 63,558 0 0 0 0
OCTA Senior Transportation 105,221 111,490 111,490 117,300 120,570 Trolley Transit Program 0 1,361,150 1,361,150 592,850 0 Other County Grants 333,617 1,954,120 2,003,920 250,880 0 Measure M/M2 Turnback App. 1,351,718 1,280,000 1,407,100 1,455,500 1,509,000 Other Governmental Revenues 154,266 0 0 0 0
MWD Reclaimed Water Credit 169,218 169,000 169,000 169,000 169,000 SMWD Water Recycled Water Charges 873,721 1,924,770 1,949,020 891,720 913,070 Total Intergovernmental 12,040,503 20,075,190 20,871,470 8,998,510 9,586,210 Service Charges
Const & Demo Admin Fees 31,560 25,000 25,000 30,000 30,000 Business License Processing Fee 47,364 45,000 35,000 45,000 45,000 Building Plan Check Fees 667,534 500,000 523,430 520,910 520,910 Planning Plan Check Fees 59,795 70,000 70,000 70,000 70,000 Transportation Permits 1,573 1,200 1,400 1,200 1,200
Improvement Plan Check Fees 52,301 20,000 20,000 30,000 30,000 Landscape Plan Check Fees 1,206 1,500 1,500 1,500 1,500 SFR Plan Check Fees 119,734 50,000 45,000 50,000 50,000 Reproduction of Documents 1,363 1,400 1,400 1,400 1,400 Imaging of Documents 49,582 50,500 50,500 52,250 53,840 Map Sales 17 30 20 20 20
Bad Check Service Charges 6,419 4,500 5,000 5,000 5,000 Other Planning Service Fees 9,624 8,000 8,000 8,000 8,000 Planning - CC Applications 59,982 5,500 5,500 5,500 5,500 Planning - PC Applications 25,670 77,000 77,000 77,000 77,000 Planning - ZA Applications 10,816 16,000 16,000 16,000 16,000 Planning - Admin Applications 35,240 25,000 25,000 25,000 25,000 Traffic Model Fees 0 700 0 700 700
Traffic Review Fees 0 500 0 500 500
General Plan Update Fees 43,658 18,000 18,000 18,000 18,000 90 Revenues FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26 Description Actual Adj Bud Projected Budget Budget
All Fund Revenues By Line Item
Late Payment Charges (370) 100,000 0 200,000 200,000
Retiree Premiums 175,263 220,000 165,260 169,000 178,000 Cobra Premiums 0 2,000 0 2,000 2,000
Weed Assessments - Current Year 1,625 12,000 3,000 3,000 3,000 Weed Assessments - Prior Year 2,527 1,000 1,000 1,000 1,000 Nuisance Abatement Reimb. 12,000 130,000 130,000 130,000 130,000 Sign Storage Fee 230 150 150 150 150
Ambulance Service Charges 2,021,370 2,145,000 2,145,000 2,218,250 2,278,800 Ambulance Subscription Fees 26,910 26,000 26,000 26,900 26,900 Special Lifeguard Services 8,584 6,000 7,500 6,500 6,500 Junior Lifeguard Services 189,843 192,700 144,600 207,900 207,900 Special Beach Events Fees 26,735 22,300 21,970 21,000 21,000 Film Permit Fees 12,450 12,000 20,000 10,000 10,000
Visa Letter Service 0 100 100 100 100
Police Duplication Fees 0 250 250 250 250
Other Police Dept. Service Charges 0 250 250 250 250
Parking Meters 1,170,558 1,085,000 1,000,000 1,085,000 1,085,000 Parking Permits 197,944 210,000 197,000 210,000 210,000 Const & Demo Recycle Fee - Forfeited 135,750 60,000 70,000 70,000 70,000 Commercial Recycling Charges 75,038 91,000 91,000 91,000 91,000 Sewer Commodity Fees 3,421,038 4,300,000 4,459,270 4,699,000 4,999,300 Sewer Base Fees 5,642,349 5,700,000 5,798,990 6,196,000 6,619,700 Effluent Water Sales 1,302,519 1,599,830 1,599,830 1,599,830 1,599,830 Public Works Inspection Fees 0 1,500 0 1,500 1,500
Engineering Plan Review 9,607 6,000 4,500 4,500 4,500
Construction Inspection Fees 83,246 80,000 55,000 65,000 75,000 Engr. & Geotech. Reimbursements 11,183 6,000 5,000 4,500 5,000 Other Engineering Service Fees 4,030 4,000 5,670 4,000 4,000 OHBC Pool Programs & Admin Fees 6,359 8,000 8,000 8,000 8,000 SCAC Pool Programs & Admin Fees 138,780 158,000 138,000 138,000 150,000 OHBC Contract Pool Class Fees 74,028 42,000 40,000 39,860 39,860 OHBC Contract Class Fees 33,406 40,000 36,000 37,170 37,170 SCAC Contract Pool Class Fees 322,327 297,000 297,000 310,000 310,000 Comm. Center Contract Class Fees 226,934 285,000 285,000 285,000 285,000 Offsite Contract Class Fees 56,091 10,700 18,000 21,070 21,070 Recreation Sports Fees 121,079 150,000 150,000 150,000 150,000 VHSP Contract Land Class Fees 162,448 141,000 141,000 150,000 150,000 Park Class Fees 357,969 321,500 321,500 330,000 330,000 Beach Class Fees 484,059 457,160 457,160 465,000 465,000 Street Banner Fees 10,351 13,000 13,000 13,000 13,000
Processing Fee 5,056 3,000 3,000 3,000 3,000
Recreation Special Events 39,050 40,000 35,000 28,000 28,000 Fun on the Run Program Revenues 1,095 1,000 1,000 1,000 1,000 After School Programming 115,873 115,000 115,000 115,000 115,000 Greens Fees 2,433,037 2,200,000 2,500,000 2,550,000 2,550,000 Registration Card/Ticket Sales 90,684 70,000 90,000 90,200 90,200 Golf Tournament Surcharge Fee 2,862 4,000 4,000 4,000 4,000 Golf Cart Registration 10,120 4,000 7,280 7,000 7,000
Metered Water Sales 13,760,672 15,280,000 15,280,000 15,738,400 17,128,630 Fixed Water Service Charges 7,154,581 7,100,000 7,100,000 7,313,000 7,958,980 Water Conservation Surcharge 187,082 0 0 0 0
Hydrant Meter Water Sales 21,093 25,000 25,000 25,000 25,000 91 Revenues FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26 Description Actual Adj Bud Projected Budget Budget
All Fund Revenues By Line Item
Water Application Fee 50,588 65,000 65,000 65,000 65,000 Backflow Testing Admin Fees 44,870 46,000 46,000 46,000 46,000 Hydrant Meter Rentals 24,181 15,280 19,570 20,000 26,000 Turn On/Reconnection Fees 200 15,000 20,000 20,000 20,000 Water Posting Fees 0 54,000 69,000 69,000 69,000
Meter Installation Fees 65,790 15,000 25,900 25,000 30,000 Exemption Application Fees 0 1,000 1,000 1,000 1,000
Storm Drain Service Charges 1,163,268 1,170,000 1,170,000 1,175,000 1,175,000 Urban Runoff Mgmt. Fees (5,984) 1,800,000 0 0 0
Street Sweeping Fee 0 300,000 0 320,000 330,000
Total Service Charges 42,911,816 47,179,550 45,360,500 47,547,310 50,422,160 Fines
Parking Violations 340,784 583,000 533,080 610,000 640,000 Vehicle Code Fines 210,522 185,000 205,000 220,500 237,170 Court Fines 2,757 3,800 5,000 5,150 5,330
Trash Can Violations 0 200 0 200 200
Administrative Citations 26,280 52,000 52,000 52,000 52,000 Admin Citation Enforcement 0 2,500 2,500 2,000 2,100
Total Fines 580,343 826,500 797,580 889,850 936,800
Interest and Rents
Investment Earnings 2,710,475 1,837,550 2,920,650 2,929,900 2,868,650 Unrealized Gain/Loss on Investments (1,203,427) 0 0 0 0 Interest Earnings - Other 291,769 0 40,000 0 0
Communication Site Leases 583,566 640,620 640,620 652,260 670,520 Community Center Rent 49,374 52,320 55,000 57,320 57,320 Library Annex Rentals 5,752 7,000 7,000 7,000 7,000
SCAC Pool Rental 153,188 127,000 127,000 127,000 127,000 OHBC Pool Rentals 500 5,000 6,490 5,000 5,000
Senior Center Rentals 5,634 0 8,710 5,000 5,000
Sports Field Rentals 512,161 488,000 488,000 510,000 510,000 Rental of City Property 135,026 47,000 50,000 51,500 52,000 Park Rentals 54,049 40,000 40,000 52,000 52,000
Steed Park Concession 2,582 300,000 300,000 300,000 300,000 OHBC - Concession 306,843 285,000 285,000 300,000 310,000 Pier Restaurant 771,576 825,000 825,000 854,000 879,490 Negocio (1030) Lease 87,747 81,070 67,560 0 0
"T" Street Concession 50,331 45,000 45,000 46,000 47,000 Pier Concession Bait & Tackle 15,719 15,000 15,000 15,600 16,100 Golf Pro Shop 562,209 542,000 560,000 542,000 542,000
Golf Restaurant 338,678 400,000 400,000 400,000 400,000 1100 N. ECR Bldg Lease 43,218 43,320 43,200 43,320 43,320 Fabricante Rental 27,500 30,000 30,000 30,000 30,000
Lease Adjustment (22,577) 0 0 0 0
Total Interest and Rents 5,481,893 5,810,880 6,954,230 6,927,900 6,922,400 92 Revenues FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26 Description Actual Adj Bud Projected Budget Budget
All Fund Revenues By Line Item
Other Revenues & Financing Sources
Depreciation Funding 6,300,118 6,142,700 6,142,700 6,152,700 6,152,700 Asset Model Funding 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 Joint Agency Reserve Funding 954,000 954,000 954,000 954,000 954,000 Sale of General Fixed Assets 147,475 0 0 0 0
Transfer from Misc. Grants Fund 8,520 10,000 10,000 10,000 10,000 Transfer from General Fund 2,383,665 1,480,000 1,480,000 1,545,000 1,245,000 Transfer from 2107 Gas Tax 453,629 520,000 500,000 510,000 510,000 Transfer from Water Fund 2,027,821 3,325,000 3,325,000 1,125,000 625,000 Transfer from Sewer Fund 1,575,000 125,000 125,000 125,000 325,000 Transfer from Golf Course Fund 39,675 35,000 35,000 35,000 35,000 Transfer from Clean Ocean Fund 0 350,000 0 0 0
Transfer from Storm Drain Fund 600,000 400,000 400,000 500,000 450,000 Transfer from Other Funds 1,644,142 10,648,110 10,833,110 1,428,290 366,500 Loan Proceeds 0 6,000,000 6,000,000 0 0
Postage Charges 86,160 93,020 93,020 85,180 85,180
Duplicating Charges 58,470 50,960 50,960 68,760 68,760
EDMS Charges to Funds 50,000 50,070 50,070 35,690 35,690 Fleet Operating Charges 1,220,380 1,355,570 1,355,570 1,492,730 1,472,730 Fleet Replacement Charges 519,950 500,090 500,090 647,690 667,690 Data Processing Charges 2,009,660 2,200,030 2,200,030 2,490,050 2,490,050 Communication Charges 186,820 185,500 185,500 190,060 190,060 Capital Equipment Replacement 223,080 253,100 253,100 229,100 229,100 Park Asset Replacement 180,000 210,000 210,000 220,000 230,000 Facilities Maintenance Replacement 348,890 346,840 346,840 346,840 346,840 General Fund O/H Charges 2,892,760 2,863,870 2,863,870 3,042,600 3,042,600 Employer Premiums 3,153,847 3,185,000 3,181,000 3,180,200 3,180,200 Employee Premium 3,242,401 3,768,440 3,740,000 3,898,440 3,998,440 Contributions from Developers 133,455 27,300 28,600 28,600 28,700 Other Donations 38,954 20,000 1,870 0 0
Work Orders (150) 12,000 12,000 12,000 12,000
Cash Over or Short 18 1,000 200 1,000 1,000
Home Rehab Program Revenue (29,458) 10,000 57,150 10,000 10,000 Miscellaneous Income 34,514 12,810 15,410 17,000 18,500 Settlement (OPIOID) Revenue 22,972 20,000 5,100 0 0
EV Charging Electric Reimbursements 12,765 7,500 12,000 12,000 13,000 Miscellaneous Reimbursement 256,545 2,057,950 2,060,520 24,550 24,550 Community Park Maint. Reimb. 39,600 45,590 41,190 41,500 41,500 Other Agency Revenue 1,398,066 1,100,000 1,350,000 1,400,000 1,400,000 Total Other Rev. & Financing Sources 34,061,744 50,214,450 50,266,900 31,706,980 30,107,790 Total: $159,696,840 $189,589,880 $190,171,520 $164,529,130 $168,928,450 93 All Fund Revenue Assumptions
General Fund:

General Fund revenues are based on a combination of factors including analysis of historical revenue receipts, anticipated changes in the local economic environment, projected City growth through development and anticipated changes in revenue receipts. Total budgeted General Fund revenues are $83.6 million for FY 2024-25, which is a decrease of $6.4 million from FY 2023-24 budgeted revenues. FY 2025-26 revenues are budgeted at $86.4 million, which will be an increase of $2.7 million over the FY 2024-25 budget. Total taxes are increasing by 4.5% in FY 2024- 25 and another 4% in FY 2025-26. Property tax growth continues with a 6% increase in FY 2024-25 and an additional 5% in FY 2025-26. In FY 2024-25, Sales Tax revenues increase by 2% with another 2% increase the following year.

Transient Occupancy Taxes are budgeted at $3.6 million for both FY 2024-25 and 2025-26, which is comparable to the FY 2023-24 adjusted budget. Intergovernmental revenues decrease mostly due to one-time grants from the State in prior fiscal year. Service charges increase by 1.5% in FY 2024-25 and another 1.2% in FY 2025.26. Total fines are budgeted to increase by 10% over the next 2 years due to new parking enforcement. Property taxes, which account for 55% of General Fund revenues, are anticipated to increase to $46 million in FY 2024-25 and $48.2 million the following year. Sales taxes increase to $13.3 million and are budgeted to be up $0.4 million or 3% from FY 2022- 23 levels. Additional information on General Fund revenues is in the General Fund Revenues section of this book.

Special Revenue Funds:

The major revenues received in Special Revenue Funds include Federal and State grants, shared revenues from the State of California, the County of Orange and other governmental pass-through amounts. The assumptions used for the FY 2024-25 and 2025-26 major revenues are described below:

Federal and State Grants:

Citizens Options for Public Safety (COPS) Grant – The City included $180,000 for FY 2024-25 and $185,000 for FY 2025- 26 in the Police Grant Fund in anticipation of California legislative approval of the annual appropriation to counties and cities for public safety. The grants are distributed based on population. The funds are restricted to “front-line” law enforcement efforts and are used to partially fund deputy positions through the Police Grants Fund.

Community Development Block Grant (CDBG) – Federal Housing and Urban Development grants are received by the City for projects related to community programs and public improvements. A total of $405,940 has been included for revenues for each fiscal year, with most of the amount to improve infrastructure within the CDBG benefit area.

Funding for home rehabilitation, infrastructure and public services are part of the FY 2024-25 & 2025-26 budgets.

Shared Revenue:

Gas Tax Allocations (sections 2105, 2106, 2107, 2107.5, 2031) – The State of California Highway Users Tax is a flat amount per gallon tax on fuel. Taxes are allocated to the City based on population. For fiscal year 2024-25, the City decreased anticipated gas tax allocations of $398,250 (2105), $256,050 (2106), $544,260 (2107) and $7,500 (2107.5) based on the State’s estimates. The City anticipates $569,640 from the State for (2103) in FY 2024-25 based on the most recent State’s estimates. Budgets for the above revenues increase slightly in FY 2025-26, but stay below the FY 2023-24 budgeted amounts. A Road Maintenance and Rehabilitation (2031) apportionment from the State is anticipated to be $1.6 million in FY 2024-25 and $1.7 million in FY 2025-26.

Measure M – A county-wide half-cent sales tax, Measure M2, was approved by the voters for improvements to the transportation system. The “local fair share program funds” apportionment is based on local sales tax generated (25%), population (50%) and miles of major regional streets in the City (25%). The City’s Measure M2 apportionment for FY 2023-24 has been increased in the Street Improvement Fund based on current County estimates of $1.5 million for both FY 2024-25 and 2025-26.
94 All Fund Revenue Assumptions
Pollution Subventions – The South Coast Air Quality Management levies a fee on motor vehicles registered within the District. Forty percent of the fees collected are distributed to cities in the district that adopted mobile sources air pollution reduction ordinances. The City’s share for each year is expected to amount to $84,000 and is based on historical receipts. The City uses AQMD fees for traffic calming improvement and other pollution reduction activities in the City.

Local Cable Infrastructure – The State levies a 1% fee on all local cable companies for a video service. These fees are governed by the State of California “Digital Infrastructure and Video Competition Act” (DIVCA), set forth as Public Utilities Code Section 5800. The City anticipates receiving $185,000 in each of the following fiscal years. These fees are restricted for capital costs for public, educational, or government access facilities.

Assessments:

Street Improvement Assessments – The City of San Clemente’s Street Improvement Program was funded by property assessments. In FY 2011-12, the assessment district expired and no assessment revenues are budgeted. The City Council, as part of the implementation of the original assessment program, initiated an annual General Fund transfer to support streets which still continues.

Capital Projects Funds:

The major revenues received in Capital Project Funds are from developer fees. The fees are based upon the impact of new development on the City’s existing infrastructure and are set aside for construction or rehabilitation of facilities or infrastructure.

Parks Acquisition and Development Fund:

A total of $20,000 in park fees is anticipated in FY 2024-25 and FY 2025-26 from infill within the City.

Regional Circulation Financing & Phasing Program (RCFPP):

RCFPP fees are collected to mitigate the traffic impact from new development projects on existing arterials. New developer fees of $1,000 are anticipated in FY 2024-25 and FY 2025-26 related mostly to infill.

Public Facilities Construction Fee Fund:

Fees are collected for Public Safety facilities construction and Civic Center construction. Public Facilities fees of $24,000 are anticipated to be received in FY 2024-25 and in FY 2025-26. Fees are derived from infill projects and are based on square footage. Fees for the Public Safety Construction fee and Civic Center fee are being received from a variety of infill developments.

Developers Improvement Fund:

This fund collects amounts based on agreements that are entered into with developers. During FY 2024-25 and 2025- 26, the City will continue to receive annual amounts under the Talega and Sea Summit developments. Bridge Maintenance revenues are being collected to fund future bridge maintenance and repairs in the Marblehead and Talega development areas. Bridge fees are based on development and started in FY 2004-2005 (Talega) and in FY 2016-17 (Sea Summit). Other development fees received in this fund and will be held based on the applicable development agreement for the uses identified in the agreement.

Enterprise Funds:

The major revenues received in Enterprise Funds are from user fees. For Utilities, the fees are based upon the cost to provide the services and are adjusted based on projections of anticipated future costs. For Golf, fees are based upon comparisons with golf courses within the area and the cost to operate the course. 95 All Fund Revenue Assumptions
Water Fund:

A total of $27 million is included in the Water Operating Fund for fixed water charges, metered water sales and penalties for FY 2024-25, and $29 million is included for FY 2025-26. The water service charge is based on the size of the water meter. Metered water charges are based upon actual consumption of water, which is based on a flat rate. One unit of water equals 748 gallons of water. Effluent water sales revenue budget is for $1.6 million for each fiscal year. The Water Operating Fund is contributing between 2-3 million annually to the Water depreciation reserve and $696,000 to the depreciation reserve for joint regionally shared infrastructure.

Sewer Fund:

Sewer service charges are budgeted for $10.9 million for FY 2024-25 and $11.6 for FY 2025-26. Per agreement, the Santa Margarita Water District is contributing $891,720 towards wastewater treatment services and recycled water in FY 2023-24 and $913,070 in FY 2025-26. A Cost-of-Service Study was completed and implemented in FY 2023-24 to address rates and operational equity. Sewer service charges are a fixed monthly rate based on water consumption during the wet winter months usage levels. The fixed rate is based on meter size. The Sewer Operating Fund is contributing $3.2 million annually to the Sewer depreciation reserve and $168,000 annually to the depreciation reserve for joint regionally shared infrastructure.

Storm Drain Fund:

Storm Drain fees are charged to all property owners for the maintenance, rehabilitation and construction of the City’s drainage system. A flat rate is charged per month to all residential properties based upon the type of the dwelling unit (i.e. single family, multi-family, etc.). The non-residential and vacant properties are charged a flat rate based upon acreage. Storm drain fees are anticipated to amount to $1.18 million in both FY 2024-25 and FY 2025-26.

Golf Fund:

The Golf Course charges a tiered rate for resident/non-resident, weekday/weekend and seniors. A total of $2.55 million in golf fees and $101,200 in registration fee is anticipated for FY 2024-25 and FY 2025-26. Estimates are based upon an anticipated 80,000 rounds per year. Revenue in the amount of $942,000 is also anticipated to be received from the concession operator and golf shop pro activities in each year.

Solid Waste Management Fund:

For both FY 2024-25 and FY 2025-26, a total of $216,150 in revenue is budgeted in the Solid Waste Fund from commercial recycling charges ($161,000), administrative fees ($30,000), trash bin permits and fines ($9,000), and a State recycling grant ($16,150). Commercial recycling fees are charged to commercial facilities and are used to promote recycling efforts. The fees are based on the size of the waste container. Other revenues are from investment income.

Clean Ocean Fund:

The Clean Ocean fee was a local voter approved fee to provide funding to implement the City’s urban runoff management plan. The fee is expired and the City is currently performing an analysis related to long term funding of these activities. Additionally, $302,000 from parking violations is budgeted in FY 2024-25 and $312,000 in FY 2025-

26. Additional updates will be brought before Council throughout the year related to the Clean Ocean Fee.

Internal Service Funds:

Internal Service Funds receive revenues from City departments for goods and services provided by another City department on a cost reimbursement basis. Charges are established annually and are based upon actual use of the goods or services. Replacement charges to the Fleet Replacement Reserve are allocated annually over the life of the vehicle or equipment and based upon the anticipated future cost of replacement. 96 Expenditures FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26 By Program Actual Adj Budget Projected Budget Budget
City Council
Legislative Program 75,143 105,640 88,920 135,430 135,730 Cable Programing 22,488 28,850 20,870 33,850 33,850
Total $97,631 $134,490 $109,790 $169,280 $169,580
City Manager 681,878 1,028,670 933,140 1,032,060 1,096,470 Economic Development 218,917 152,130 168,820 136,230 136,230 City General
Social Services 15,132 25,600 17,500 17,500 17,500
City Administration 7,852,596 6,808,490 6,752,210 5,818,500 5,820,540 Total 7,867,728 6,834,090 6,769,710 5,836,000 5,838,040 City Clerk
Council Related Services 874,751 962,030 873,850 791,530 826,180 Elections 91,769 118,710 108,710 125,050 24,250
Total 966,520 1,080,740 982,560 916,580 850,430
Finance & Admin. Services
F&AS - Administration 154,875 363,650 343,810 461,210 489,030 Cash Management/Treasury 73,083 79,350 80,590 103,380 103,380 Total 227,958 443,000 424,400 564,590 592,410
Finance
Financial Services 1,235,992 1,262,640 1,245,520 1,332,140 1,379,040 Utility Billing & Cashering 748,708 913,040 881,280 1,012,830 1,032,150 Business Licensing 167,273 260,990 252,840 162,660 166,730 Purchasing 140,712 147,260 148,540 159,270 164,770
Total 2,292,685 2,583,930 2,528,180 2,666,900 2,742,690 Human Resources
Human Resource Administration 739,898 693,910 686,520 752,820 780,470 Labor Relations 0 57,370 112,550 27,850 27,850
Employee Training 7,110 11,750 8,380 19,100 9,300
Total 747,008 763,030 807,450 799,770 817,620
Police Services
Police Contract Services 20,975,674 22,952,640 22,424,830 22,864,860 23,719,360 Local Police Services 34,715 43,050 41,550 40,090 40,090 RSVP Support Services 20,505 14,000 14,040 14,100 14,100 Total 21,030,894 23,009,690 22,480,420 22,919,050 23,773,550 Fire Services
Fire Contract Services 12,357,302 11,792,480 11,758,630 12,620,360 13,120,950 Ambulance Services 1,849,975 2,079,150 2,076,500 2,128,960 2,209,770 Total 14,207,277 13,871,630 13,835,130 14,749,320 15,330,720 Community Development
Administration 956,875 793,660 707,850 966,390 1,132,300 Total 956,875 793,660 707,850 966,390 1,132,300
Building
Administration 1,349,821 1,575,290 1,401,980 1,443,720 1,527,510 Inspection 492,499 592,650 421,870 587,890 620,970
Total 1,842,320 2,167,940 1,823,850 2,031,610 2,148,480 All Programs Expenditure Summary
97 Expenditures FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26 By Program Actual Adj Budget Projected Budget Budget
All Programs Expenditure Summary
Planning
Long Range Planning 727,613 1,077,190 1,048,140 0 0
Current Planning 866,324 958,180 800,810 1,611,160 1,673,820 Commissions, Boards & Comm. 29,844 54,080 46,870 37,730 37,730 Planning Administration 456,942 498,750 448,420 501,360 511,060 Total 2,080,723 2,588,200 2,344,240 2,150,250 2,222,610 Code Compliance
Code Compliance 901,170 1,358,020 1,249,640 1,382,010 1,397,400 Weed Abatement 166,707 160,000 160,000 160,000 160,000
Park Ranger 218,947 436,490 419,610 691,160 754,890
Total 1,286,824 1,954,510 1,829,250 2,233,170 2,312,290 Public Works Admin.

Public Works Admin. 1,114,699 9,671,160 9,518,450 879,240 915,100 Emergency Planning 181,124 201,240 161,290 238,000 244,060 Total 1,295,823 9,872,400 9,679,740 1,117,240 1,159,160 Engineering
Development Engineering 714,596 699,610 624,800 658,450 678,380 Inspection 390,529 392,040 395,560 420,320 431,880
Traffic 509,567 563,000 563,730 598,620 617,310
Design and General Engineering (25,101) (12,550) 3,930 149,430 161,340 Streets Engineering 560,638 688,650 703,160 758,610 788,070 Major Street Maintenance 892,582 1,934,670 1,934,670 963,470 963,470 Total 3,042,811 4,265,420 4,225,850 3,548,900 3,640,450 Maintenance Services
Traffic Signals 1,254,700 1,218,850 1,200,230 1,216,970 1,246,480 Traffic Maintenance 308,705 472,050 561,270 483,250 506,620 Maintenance Services Admin. 825,141 915,040 887,320 962,420 993,310 Street Maintenance & Repair 636,183 700,380 600,730 848,480 876,620 Senior Citizen Facility 80,565 87,780 86,720 84,470 85,850 Parking Maintenance 207,528 196,790 196,790 213,010 215,250 Facilities Maintenance 2,311,193 3,183,730 3,050,050 4,999,370 2,574,780 Street Lighting 575,754 526,640 529,640 554,040 565,790 Total 6,199,769 7,301,260 7,112,750 9,362,010 7,064,700 Park/Beach Maintenance
Trail Maintenance 287,300 280,110 280,110 286,020 291,790 Street Median & Trees 424,769 417,880 387,880 861,800 514,310 Streetscapes 738,212 1,104,620 1,056,950 858,760 884,010 Park Maintenance 3,752,345 5,486,570 5,402,410 4,086,010 4,043,900 Beach Maintenance 1,699,715 5,328,360 5,247,500 1,686,460 1,046,430 Parks & Beach Maint. Admin. 629,668 634,420 629,050 648,990 662,960 Total 7,532,009 13,251,960 13,003,900 8,428,040 7,443,400 Bch, Prk & Rec Admin.

Bch, Prk & Rec Admin. 594,433 604,510 525,620 464,380 484,210 Total 594,433 604,510 525,620 464,380 484,210
Recreation
Beach Club 214,887 235,170 235,550 247,310 253,200
Community Center 511,282 605,350 616,250 602,440 612,870 Community Services 1,275,675 1,264,640 1,310,430 1,388,010 1,408,550 Aquatics 1,280,575 1,355,680 1,311,440 1,437,120 1,469,590 VH Sports Field/Aquatics Facility 885,281 1,020,980 992,870 1,032,110 1,048,090 Steed Park Operations 297,476 667,590 631,940 630,220 644,910 Recreation Program/Events 499,833 720,370 662,670 790,410 807,070 Total 4,965,009 5,869,780 5,761,150 6,127,620 6,244,280 98 Expenditures FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26 By Program Actual Adj Budget Projected Budget Budget
All Programs Expenditure Summary
Marine Safety
Operations Rescue 1,768,927 2,143,600 2,113,410 1,979,970 2,065,780 Prevention & Education 114,684 160,260 132,040 137,760 142,850 Total 1,883,611 2,303,860 2,245,450 2,117,730 2,208,630 Total General Fund 80,018,703 100,874,900 98,299,250 88,337,120 87,408,250 Other Funds
Street Improvement 2,383,007 6,260,230 5,826,860 2,437,140 2,437,140 Gas Tax
2106 Gas Tax 1,448,507 4,798,320 3,770,520 1,792,540 2,292,540 2107 Gas Tax 460,619 527,350 507,350 517,310 517,310
Senior Mobility Program 40,180 116,430 116,430 59,460 59,460 Road Maintenance Rehabilitation 1,307 2,935,040 1,660,320 650,000 1,700,000 Total 1,950,613 8,377,140 6,054,620 3,019,310 4,569,310 Miscellaneous Grants
CDBG Administration 42,176 80,250 80,250 63,610 63,610
CDBG Housing Rehabilitation 66,054 152,630 152,630 150,960 150,960 Public Fac/Infrastructure Grant 394,632 232,400 125,000 75,000 150,000 CDBG Public Services 44,675 47,130 47,130 47,130 47,130 CDBG Commercial Rehab 1,967 18,030 18,030 10,000 10,000 CDBG CV Grant 63,558 0 0 0 0
Total 613,062 530,440 423,040 346,700 421,700
Building Homes & Jobs Act (SB2) Fund 104,835 572,290 241,490 279,850 295,470 Disaster Relief 3,972,444 1,885,450 1,758,180 0 0
Air Quality Improvement 53,842 264,310 264,310 80,000 80,000 Local Cable Infrastructure 360,623 231,020 231,020 102,640 20,960 Police Grants 161,300 226,940 226,940 246,420 246,420
Local Transit Program Grants 910,143 1,151,230 1,088,230 1,101,150 72,410 Parks Acq. & Development 16,950 2,157,140 1,657,140 779,830 169,830 Local Drainage Facilities 753,889 3,219,180 3,197,930 233,100 33,100 R C F P P 53,190 392,720 384,920 12,280 12,280
Public Facilities Const. Fee 971,916 980,340 980,340 490,810 15,810 Developers Improvement 15,120 36,130 36,130 1,090,240 11,950 In-Lieu Housing 7,430 0 0 6,000 6,000
Low Mod Income Housing 18,767 41,930 21,930 35,210 35,210 Reserve Fund
Accrued Leave 120,241 240,000 86,580 200,000 200,000
Capital Equipment 95,150 802,220 802,220 150,000 150,000 Facilities Maintenance 411,393 9,723,850 9,692,950 1,250,000 0 Park Asset Replacement 322,442 1,776,730 1,770,410 1,550,000 0 Total 949,226 12,542,800 12,352,160 3,150,000 350,000
99 Expenditures FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26 By Program Actual Adj Budget Projected Budget Budget
All Programs Expenditure Summary
Water
Water Administration 3,720,138 4,937,740 4,721,890 3,342,750 2,781,800 Water Production 13,831,522 15,368,000 15,192,150 16,473,300 17,686,620 Transmission/Distribution 4,750,554 5,386,460 5,088,180 5,561,280 5,730,630 Water Conservation 299,876 528,950 455,870 514,570 502,970 Reclaimed Water 2,387,353 2,809,630 2,674,490 2,980,660 3,060,070 Total Operating 24,989,443 29,030,780 28,132,580 28,872,560 29,762,090 Water Depreciation Res. 1,429,969 17,611,690 17,179,120 6,185,790 3,680,790 Water Acreage Fee Res. 221,249 5,816,540 5,816,540 212,200 1,012,200 Water Other Agency 694,279 2,073,940 2,073,940 4,374,740 1,011,490 Total 27,334,940 54,532,950 53,202,180 39,645,290 35,466,570 Sewer
Sewer Administration 1,441,269 1,754,620 1,593,750 1,792,460 1,871,320 Treatment 5,517,475 6,025,610 5,907,920 6,259,330 6,398,110 Collection 3,826,204 4,302,810 4,126,180 4,348,190 4,660,770 Total Operating 10,784,948 12,083,040 11,627,850 12,399,980 12,930,200 Sewer Depreciation Res. 4,030,983 12,444,270 11,360,670 2,900,060 3,700,060 Sewer Connection Fee Res. 4,939,221 14,756,670 14,756,670 37,010 37,010 Sewer Other Agency 213,790 557,530 557,530 10,700 10,700 Total 19,968,942 39,841,510 38,302,720 15,347,750 16,677,970 Storm Drain Utility
Storm Drain Admin. 84,250 108,620 91,310 116,840 119,830 Storm Drain Maintenance 1,441,477 1,600,000 1,550,710 1,602,160 1,633,330 Total Operating 1,525,727 1,708,620 1,642,020 1,719,000 1,753,160 Storm Drain Improvements 1,188,952 2,392,240 2,245,100 797,120 2,647,120 Total 2,714,679 4,100,860 3,887,120 2,516,120 4,400,280 Clean Ocean
Storm Water Permit Compliance 673,337 1,545,280 757,950 847,420 863,910 Street Cleaning 270,898 664,860 334,860 550,150 572,600 Clean Ocean Improvements 344,665 453,090 388,720 30,110 25,110 Total 1,288,900 2,663,230 1,481,530 1,427,680 1,461,620 Solid Waste Management 247,056 418,150 581,080 243,040 248,210 Golf Course
Golf Course Operating 2,813,359 3,165,330 2,800,450 3,377,800 3,427,580 Total Operating 2,813,359 3,165,330 2,800,450 3,377,800 3,427,580 Golf Course Depreciation Res. 262,819 135,080 135,080 20,720 20,720 Capital Improvement Res. 75,440 717,380 717,380 55,470 505,470 Total 3,151,618 4,017,790 3,652,910 3,453,990 3,953,770 Central Services
Central Services 128,496 225,890 189,910 217,680 218,760 Communication Services 254,508 284,170 280,600 256,240 263,810 Total 383,004 510,060 470,510 473,920 482,570
Information Technology 1,901,724 2,903,830 2,460,590 3,483,450 2,609,290 Fleet Services
Fleet Maintenance 1,293,744 1,402,720 1,381,890 1,551,040 1,495,140 Fleet Replacement Reserve 804,235 3,732,330 4,032,530 1,192,430 575,480 Total 2,097,979 5,135,050 5,414,420 2,743,470 2,070,620 100
Expenditures FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26 By Program Actual Adj Budget Projected Budget Budget
All Programs Expenditure Summary
Medical Insurance 3,361,645 3,917,840 3,917,840 4,088,790 4,272,050 Workers' Compensation 365,704 617,110 487,680 629,390 619,390 General Liab. Self-ins. 2,928,273 3,718,540 4,559,960 3,289,190 3,793,740 Total All Programs $159,059,524 $262,121,110 $251,463,030 $179,089,880 $172,241,920 *Does Not Include Fund Balances
101
102
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Description Actual Adj Bud Projected Budget Budget
Personnel
Full-Time Salaries 14,748,328 17,916,300 16,399,480 19,937,450 21,129,670 Part-Time Salaries 1,844,308 2,241,720 2,096,450 2,196,480 2,211,030 Overtime 935,419 848,930 896,540 857,220 875,010
Benefits 9,917,088 11,225,980 10,454,860 11,829,720 12,289,930 Total Personnel 27,445,143 32,232,930 29,847,330 34,820,870 36,505,640 Office Supplies 206,814 235,010 242,740 288,850 280,950 Other Operating Supplies 2,003,924 2,485,190 2,438,200 2,658,400 2,660,150 Petroleum Supplies 560,823 635,350 621,290 648,750 655,750 Maintenance Supplies 883,948 879,060 884,750 1,008,600 1,027,370 Purchased Water 9,033,960 9,936,960 9,776,960 10,958,190 12,062,840 Total Supplies 12,689,469 14,171,570 13,963,940 15,562,790 16,687,060 Contractual Services
Administrative 727,687 985,000 952,730 1,031,770 1,151,200 Travel and Training 111,458 225,910 194,630 208,480 205,680 Utilities 5,521,587 6,036,890 5,995,240 6,271,530 6,437,370 Maintenance 10,743,860 29,518,230 27,290,320 15,943,140 12,014,050 Internal Services (813,823) (879,000) (869,000) (995,000) (995,000) Fire Contract Services 10,833,172 11,401,610 11,401,610 11,962,240 12,462,830 Ambulance Program 1,849,975 1,951,150 1,948,500 2,000,960 2,081,770 Police Contract Services 18,341,395 20,850,610 20,482,380 21,092,660 21,921,810 Public Safety 372,047 1,125,930 980,930 540,340 558,160 Legal Services 1,262,001 1,705,870 2,634,320 1,380,350 1,446,850 Rental 152,104 225,090 209,190 203,930 197,460
Animal/Rodent Control 1,015,600 994,580 994,580 966,630 1,011,290 Other Contractual Services 6,825,152 11,309,140 9,623,980 7,427,220 8,099,080 Total Contractual Services 56,942,215 85,451,010 81,839,410 68,034,250 66,592,550 Other Charges
Miscellaneous Charges 424,938 539,960 492,360 547,470 455,770 Claims and Insurance Charges 6,297,431 7,327,600 6,971,880 7,244,380 7,873,780 Taxes and Permits 246,109 282,260 278,900 283,160 298,460 Promotional Charges 142,467 207,090 204,040 187,620 183,170 Recreation Charges 1,181,363 1,112,310 1,094,460 1,187,250 1,187,250 Social Services 149,822 307,470 241,690 174,550 174,550 Depreciation 9,102,118 8,944,700 8,944,700 8,954,700 8,954,700 Contingency Reserve 0 31,500 0 30,000 30,000
Total Other Charges 17,544,248 18,752,890 18,228,030 18,609,130 19,157,680 Capital Outlay
Improvements Other Than Bldg. 17,038,397 70,511,460 67,736,870 17,505,000 12,870,000 Equipment 1,389,495 4,485,090 4,602,810 2,360,260 653,130 Major Maintenance 1,807,340 5,991,790 5,169,480 2,620,000 2,100,000 One-time Studies 1,144 92,210 92,210 550,000 350,000
Total Capital Outlay 20,236,376 81,080,550 77,601,370 23,035,260 15,973,130 Interdepartmental Charges
Interdepartmental Charges 7,431,010 7,823,920 7,823,920 8,330,310 8,340,310 Charges from Other Funds 0 60,000 0 60,000 60,000
Charges to Other Funds 0 (31,000) 0 (31,000) (31,000)
General Fund Overhead Charge 2,658,330 2,659,230 2,659,230 2,839,830 2,839,830 Total Interdepartmental Charges 10,089,340 10,512,150 10,483,150 11,199,140 11,209,140 Interfund Transfers 8,732,452 16,893,110 16,708,110 5,278,290 3,566,500 Debt Service 5,380,281 3,026,900 2,791,690 2,550,150 2,550,220 Ending Fund Balances 163,359,084 90,827,854 102,067,574 87,506,824 84,193,354 Total Expenditures* $159,059,524 $262,121,110 $251,463,030 $179,089,880 $172,241,920 *excluding fund balances
All Fund Expenditures Summary
103
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Description Actual Adj Bud Projected Budget Budget
Personnel
Salaries, Regular Full-Time 14,748,328 17,916,300 16,399,480 19,937,450 21,129,670 Salaries, Regular Part-Time 228,257 162,830 91,510 84,920 87,780 Salaries, Hourly Part-Time 1,616,051 2,078,890 2,004,940 2,111,560 2,123,250 Regular Overtime 0 4,470 0 4,470 4,470
Premium Overtime, Regular 902,159 820,800 866,580 815,390 830,590 Premium Overtime, Part-Time 33,260 23,660 29,960 37,360 39,950 Accrued Leave Payoff 388,547 549,550 355,920 543,480 549,470 Disability Compensation 3,005 0 0 0 0
Education Incentive Pay 301 310 310 310 310
Assignment Pay 262,365 253,780 248,810 255,780 255,780
Tool Replacement Allowance 500 500 500 500 500
Auto Allowance 20,550 24,000 24,700 41,700 41,700
Phone Allowance 4,428 4,870 4,870 19,020 19,020
Educational Reimbursement 0 3,360 4,300 25,230 26,970
Bilingual Pay 2,637 3,660 4,630 4,700 4,700
FICA 977,039 1,084,680 1,079,870 1,212,830 1,276,120
Medicare 261,245 282,330 283,060 310,040 328,520
State Disability Insurance 154,000 159,300 174,230 220,370 233,500 A. D. & D. Insurance 2,770 3,450 3,340 3,750 3,830
Long Term Disability Insurance 42,451 58,500 55,210 64,610 65,150 State Unemployment Insurance 38,435 44,400 42,740 48,380 51,060 Workers' Compensation Insurance 465,847 501,230 510,010 556,760 589,520 Life Insurance 31,682 49,720 45,540 51,460 49,150
Medical Insurance 2,836,878 3,438,800 2,932,520 3,396,030 3,499,330 P.E.R.S. Retirement Premium 186,747 146,120 146,670 185,170 218,800 San Clemente Retirement Premium 1,329,409 1,728,560 1,652,940 1,887,990 2,005,450 Retirement Premium (UAL) 2,802,600 2,758,910 2,758,910 2,859,350 2,926,290 Deferred Compensation 41,191 56,500 58,000 65,520 68,020 Deferred Compensation, Part Time 64,461 73,450 67,780 76,740 76,740 Total Personnel 27,445,143 32,232,930 29,847,330 34,820,870 36,505,640 Supplies
Office Supplies 103,553 103,780 100,840 90,500 91,920
Postage 98,340 123,230 134,900 190,210 180,770
Data Processing Supplies 4,921 8,000 7,000 8,140 8,260
Horticultural Supplies 100,442 113,860 101,030 158,690 159,230 Leadership Supplies 1,048 4,000 2,000 1,250 1,250
Medical Supplies 11,180 17,350 16,910 16,520 16,820
Chemical Supplies 762,787 1,018,110 1,022,110 1,081,330 1,109,990 Laboratory Supplies 54,158 62,950 62,950 65,160 67,110
Janitorial Supplies 47,208 56,790 56,790 62,180 63,970
Photographic Supplies 151 2,350 2,350 3,150 3,150
Protective Supplies 22,516 38,800 38,650 40,130 41,340
Gasoline 504,205 554,700 553,290 574,000 580,000
Propane 554 2,500 1,000 1,500 1,500
Diesel Fuel 56,064 78,150 67,000 73,250 74,250
Educational Material 6,798 18,300 10,800 10,030 10,180
Books, Codes and Supplement 12,443 6,350 7,920 6,580 15,750 Office Furniture and Equipment 64,603 70,120 58,910 92,430 52,970 All Fund Expenditures By Line Item
104
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Description Actual Adj Bud Projected Budget Budget
All Fund Expenditures By Line Item
Small Tools and Equipment 81,601 98,670 97,550 105,140 107,980 Clothing and Uniforms 48,107 64,480 65,160 75,860 76,270 Service Awards 3,718 4,400 3,400 4,440 4,440
Other Operating Supplies 934,251 990,920 962,660 1,020,890 1,020,850 Consession Supplies 874 110,000 120,000 120,000 120,000 Water Meter Purchase 3,364 2,000 2,000 2,070 2,140
Building Materials 5,969 0 0 0 0
Painting Supplies 6,411 6,000 6,000 6,180 6,350
Automotive & Equipment Parts 51,272 61,500 49,700 60,500 60,500 Street Signs 48,908 50,040 50,040 55,040 60,540
Street Materials 24,358 46,000 46,000 46,000 46,000
Other Maintenance Supplies 595,705 521,260 540,020 633,430 640,690 Purchased Water 9,033,960 9,936,960 9,776,960 10,958,190 12,062,840 Total Supplies 12,689,469 14,171,570 13,963,940 15,562,790 16,687,060 Contractual Services
Advertising 22,675 21,240 21,440 22,440 22,440
Legal Notices 27,086 39,300 34,300 37,250 37,250
Imaging of Documents 20,635 50,000 50,000 50,000 50,000 Printing and Binding 44,576 89,910 63,090 63,450 56,890 Travel and Training 98,465 207,920 177,090 186,910 184,420 Required Licensing Certification 11,316 13,510 12,790 16,340 16,340 Mileage 1,677 4,480 4,750 5,230 4,920
Code Updating Service 7,755 49,500 49,500 13,000 13,000 Property Insurance 604,960 735,050 734,400 845,630 971,620 OCFA Cont Facilities Maint 41,647 54,850 54,000 50,000 50,000 Data Lines 79,410 112,840 101,400 101,540 101,600
Internet Services 3,023 3,000 1,000 3,000 3,000
Telephone 190,407 208,900 206,100 212,940 220,200
Natural Gas 352,673 318,160 294,350 304,710 315,460
Electricity 3,271,803 3,520,160 3,562,310 3,653,840 3,750,700 Caltrans/Bahia Electricity 11,141 11,130 11,130 11,450 11,780 Water 817,845 1,057,250 1,015,350 1,059,660 1,092,640
Refuse Collection Service 0 0 0 100,000 103,000
Effluent Water 258,530 278,100 278,100 286,440 286,440
Landfill Fees 495,108 472,500 471,500 487,950 502,550
Maintenance of Buildings 413,607 440,940 445,440 463,540 468,790 Maintenance of Restrooms 188,522 184,200 177,600 183,640 189,880 Maintenance of Improvements 1,711,873 8,952,950 7,396,420 2,753,120 2,073,250 Maintenance of Beaches 267,489 306,630 306,630 306,630 306,630 Maintenance of Landscaping 2,434,482 2,579,240 2,584,870 2,603,010 2,598,530 Maintenance of Trees 529,431 440,000 410,000 531,630 531,630 Beach Cleaning 25,960 30,000 31,000 16,000 16,000
Maintenance of Office Equipment 31,852 46,130 40,700 45,730 45,730 Maintenance of Auto Equipment 27,358 65,550 55,550 47,740 48,070 Maintenance of Operating Equip. 301,572 570,530 517,230 474,100 491,900 Maint. of Computer Hardware 162,030 233,000 215,000 105,000 108,500 Maint. of Computer Software 1,005,235 1,307,910 1,113,090 1,121,540 1,117,490 Maintenance of Radio Equipment 63,194 72,330 70,930 80,140 86,000 Maintenance of Other Facilities 2,871,890 13,154,920 13,064,860 6,185,160 2,877,120 105
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Description Actual Adj Bud Projected Budget Budget
All Fund Expenditures By Line Item
Maintenance of MO2 Diversion Fac. 0 44,500 45,000 31,050 32,000 Graffiti Removal 104,448 90,700 91,700 91,700 91,700
Graffiti - Administration 36,000 36,000 36,000 36,000 36,000 Contracted Custodial Services 324,900 339,970 340,570 357,430 367,000 Center Striping/Markings 21,581 130,000 130,000 100,000 100,000 Street Sweeping Services 222,436 492,730 217,730 409,980 427,830 Engineering Services (813,823) (879,000) (869,000) (995,000) (995,000) SFR Plan Check 96,908 60,000 40,000 60,000 60,000
Clerical Services 27,735 80,860 84,360 46,000 46,000
Answering Services 7,451 10,060 10,060 10,420 10,740
Accounting and Auditing 38,830 70,790 50,700 51,700 51,700 Bank Merchant Fees 415,769 439,800 402,850 428,980 430,000 Broker Commissions 0 2,600 2,700 0 0
Fire Contract Services 10,673,280 11,229,970 11,229,970 11,785,450 12,280,740 OCFA Vehicle Replacement 159,892 171,640 171,640 176,790 182,090 Ambulance Program 1,849,975 1,951,150 1,948,500 2,000,960 2,081,770 Crossing Guards 255,400 325,630 305,630 346,890 357,450 Police Contract Services 18,339,845 20,849,060 20,480,830 21,091,110 21,920,260 Parking Citation Processing 116,647 200,300 175,300 193,450 200,710 Citizen Academy - Police 1,550 1,550 1,550 1,550 1,550
Legal Services - Retainer 479,591 405,000 370,000 388,000 400,000 Legal - Contingency 97,289 130,000 120,000 110,000 110,000 Other Legal Services 685,121 1,170,870 2,144,320 882,350 936,850 Medical Examinations 30,153 20,900 25,750 26,900 26,900 Investigative Services 12,914 50,520 105,500 21,000 21,000 Security Services 0 600,000 500,000 0 0
Professional Services 1,995,072 3,064,380 2,582,750 2,270,870 1,229,880 Developers Reimbursement 0 50,000 0 50,000 50,000
Other Reimbursements 9,644 0 0 0 0
Professional Studies 52,758 483,380 480,650 0 0
Rental of Land 56,201 58,200 53,200 53,740 54,300
Rental of Equipment 74,826 138,500 129,300 122,900 115,340 Rental of Uniforms 21,077 28,390 26,690 27,290 27,820
Animal Control and Shelter 972,020 949,130 949,130 921,780 966,440 Landscape Rodent Control 43,580 45,450 45,450 44,850 44,850 Contractual Services 4,028,113 6,711,230 5,711,710 4,316,010 6,024,000 Temporary Services 13,459 0 0 0 0
Sidewalk Pressure Wash 73,706 94,620 96,950 100,340 103,860 Inspection Services 22,640 170,000 30,000 45,000 45,000 Total Contractual Services 56,942,215 85,451,010 81,839,410 68,034,250 66,592,550 Other Charges
Court Costs/Citations 0 80 0 80 80
Claims Paid 301,800 850,000 800,000 600,000 550,000
Premiums Paid - Delta Care 19,484 28,000 28,000 29,400 30,900 Claims Paid - Delta Dental 131,341 162,500 162,500 162,500 162,500 Retiree Premiums - Dental 1,837 2,800 2,800 2,940 3,090 Premiums Paid - Medical 2,680,217 3,125,000 3,125,000 3,282,000 3,446,000 Premiums Paid - Vision 50,095 65,000 65,000 68,250 71,660 Retiree Claims - Delta Dental 51,443 60,000 60,000 60,000 60,000 106
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Description Actual Adj Bud Projected Budget Budget
All Fund Expenditures By Line Item
Retiree Premiums - Medical 221,147 258,000 258,000 271,000 284,500 Retiree Premiums - Vision 9,427 9,000 9,000 9,500 10,000 Claims Administration 59,962 73,000 58,000 65,000 66,000 Retiree Health Premium (OPEB) 308,148 90,000 90,000 100,000 100,000 Wellness Program 5,461 12,500 12,500 9,000 9,000
Workers' Compensation Premiums 166,165 203,000 195,000 226,000 230,000 Excess Insurance Premiums 2,296,365 2,401,300 2,118,580 2,367,790 2,859,130 Dues and Subscriptions 98,593 136,530 132,700 135,640 138,120 Property Taxes 6,607 12,260 5,900 6,160 6,460
Other Taxes 15,109 9,000 12,000 12,000 12,000
N P D E S Permits 224,393 261,000 261,000 265,000 280,000 Expenditure of Grants 11,650 77,800 55,180 16,150 16,150 Licenses and Permits 162,224 194,800 194,800 210,930 216,110 Boards & Commissions Expense 331 4,000 4,000 1,700 500
Special Meetings and Events 65,252 100,840 97,060 95,020 90,570 Fourth of July Celebration 31,548 68,450 68,450 54,800 54,800 City General Special Events 7,584 0 2,530 0 0
Election Expenses/Special Elections 87,872 35,000 25,000 100,000 0 Recreation Special Events Expenses 95,780 100,350 87,500 109,000 109,000 Contract Class Instructors 1,085,583 1,011,960 1,006,960 1,078,250 1,078,250 Community Relations Expense 2,350 1,800 0 1,800 1,800
Volunteer Program Expense 3,479 4,160 4,160 4,160 4,160 OCTA Senior Center Trans 38,180 116,000 116,000 59,000 59,000 Crime Prevention Expenditures 1,500 15,500 15,500 15,500 15,500 Character Counts Expenditures 0 7,920 7,920 7,920 7,920 Parent Project Expenditures 0 35,390 35,390 25,250 25,250 Trauma Intervention Program 8,085 8,100 8,090 8,090 8,090 Downtown Business Assoc Subsidy 34,009 34,000 34,000 34,000 34,000 Tourist & Conv. Bureau Subsidy 1,724 2,000 2,000 2,000 2,000 Marine Unit Support 7,047 17,500 17,500 17,500 17,500
Social Services Grants 91,531 102,900 37,130 37,130 37,130 Water Use Efficiency Rebate Program 48,839 57,500 57,500 53,990 55,610 Environmental Sustainability Grant 0 10,000 0 8,000 8,000 Depreciation 5,967,361 6,142,700 6,142,700 6,152,700 6,152,700 Depreciation Reserve Contribution 954,000 954,000 954,000 954,000 954,000 Depreciation - Asset Model 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 Amortization Expense 332,757 0 0 0 0
Refund of Prior Year Revenue 109 2,000 1,000 2,000 2,000 Home Rehab Program Inc. - Exp. 130 0 0 0 0
Other Operating Expense 9,729 9,750 9,680 9,980 10,200
Contingency Reserve 0 31,500 0 30,000 30,000
Total Other Charges 17,544,248 18,752,890 18,228,030 18,609,130 19,157,680 Capital Outlay
Improvements Other Than Bldg. 16,894,810 70,501,460 67,694,870 17,495,000 12,860,000 Tenant Improvements 143,587 10,000 42,000 10,000 10,000 Computer Equipment 73,992 88,160 85,000 1,015,000 85,000 General Machinery and Equipment 517,876 676,350 538,210 126,680 10,000 Computer Software 0 16,000 0 0 0
Automotive Equipment 797,627 3,704,580 3,979,600 1,218,580 558,130 107
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Description Actual Adj Bud Projected Budget Budget
All Fund Expenditures By Line Item
Major Maintenance 528,120 3,413,190 3,248,280 1,570,000 700,000 Sidewalk Repair & Improvements 21,656 1,671,200 1,121,200 250,000 600,000 Sidewalk Improvements 394,632 107,400 0 0 0
Major Street Maintenance 656,818 550,000 550,000 550,000 550,000 Slurry Seal 206,114 250,000 250,000 250,000 250,000
Capital Study 1,144 92,210 92,210 550,000 350,000
Total Capital Outlay 20,236,376 81,080,550 77,601,370 23,035,260 15,973,130 Interdepartmental Charges
Insurance Charges 2,688,000 2,700,000 2,700,000 2,695,200 2,695,200 Postage Charges 82,670 88,840 88,840 80,450 80,450
Duplicating Charges 58,470 52,100 52,100 65,490 65,490
EDMS Charges 50,000 47,760 47,760 34,330 34,330
Information Technology Charges 1,950,910 2,136,060 2,136,060 2,413,130 2,413,130 Communications Charges 180,450 184,150 184,150 182,540 182,540 Fleet Rental Charges 1,668,540 1,805,070 1,805,070 2,063,230 2,063,230 Capital Equipment Rep. Charge 223,080 253,100 253,100 229,100 229,100 Park Asset Replacement Charge 180,000 210,000 210,000 220,000 230,000 Facilities Maintenance Rep. Charge 348,890 346,840 346,840 346,840 346,840 Charges from Weed Abatement 0 25,000 0 25,000 25,000
Charges from Engineering 0 20,000 0 20,000 20,000
Charges from Maintenance 0 15,000 0 15,000 15,000
General Fund Overhead Charges 2,658,330 2,659,230 2,659,230 2,839,830 2,839,830 Charges to Water Fund 0 (10,000) 0 (10,000) (10,000)
Charges to Sewer Fund 0 (10,000) 0 (10,000) (10,000)
Charges to Storm Drain 0 (7,500) 0 (7,500) (7,500)
Charges To Clean Ocean 0 (3,500) 0 (3,500) (3,500)
Total Interdepartmental Charges 10,089,340 10,512,150 10,483,150 11,199,140 11,209,140 Interfund Transfers
Transfer to General Fund 1,571,723 9,565,820 9,545,820 570,000 570,000 Transfer to 2106 Gas Tax Fund 49,721 15,000 15,000 15,000 15,000 Transfer to Storm Drain Fund 600,000 750,000 400,000 500,000 450,000 Transfer to St. Improvement Fund 502,821 700,000 700,000 700,000 700,000 Transfer to Golf Fund 39,675 35,000 35,000 35,000 35,000 Transfer to Water Fund 2,000,000 3,200,000 3,200,000 1,000,000 500,000 Transfer to Sewer Depreciation 0 0 0 0 200,000
Transfer to Sewer Fund 1,550,000 0 0 0 0
Transfer to Accrued Leave Fund 100,000 0 0 200,000 0
Transfer to Facilities Maintenance 400,000 400,000 400,000 400,000 400,000 Transfer to Parks Acquisition Fund 0 0 0 0 0
Transfer to Other Funds 1,918,512 2,227,290 2,412,290 1,858,290 696,500 Total Interfund Transfers 8,732,452 16,893,110 16,708,110 5,278,290 3,566,500 Debt Service
Principal Expenditure 778,690 793,630 693,620 908,890 924,500 Lease/Purchase Principal 0 32,000 8,240 25,880 27,710
Water Loan Interest 214,447 206,990 206,980 191,730 176,200 Lease/Purchase Interest 31,000 39,700 3,270 43,650 41,810 SBITA Interest Expense 0 0 0 0 0
P.E.R.S. Unfunded Liability 4,354,894 1,953,330 1,878,330 1,380,000 1,380,000 108
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Description Actual Adj Bud Projected Budget Budget
All Fund Expenditures By Line Item
Fiscal Agent Charges 1,250 1,250 1,250 0 0
Total Debt Service 5,380,281 3,026,900 2,791,690 2,550,150 2,550,220 Total: $159,059,524 $262,121,110 $251,463,030 $179,089,880 $172,241,920 109
110
General Fund Revenues by Category
Interfund Revenue
$3.61
Miscellaneous $0.07
Service Charges $6.97
Interest & Rents $3.62
Fines $0.58
Intergovernmental
$0.73
Permits & Fees $1.44
Property Taxes $46.01
Sales Taxes $13.35
Other Taxes $7.28
General Fund Revenues
FY 2025
(in millions)
Interfund Revenue
$3.61
Miscellaneous $0.07
Service Charges $7.05
Interest & Rents $3.67
Fines $0.60
Intergovernmental
$0.81
Permits & Fees $1.47
Property Taxes $48.19
Sales Taxes $13.66
Other Taxes $7.27
General Fund Revenues
FY 2026
(in millions)
111
* General Government includes: City Manager, City Council, City Clerk, Economic Development and City General.

General Fund Expenditures by Department
General Fund Expenditures by Category
Beaches, Parks &
Rec. $6.59 Public Works $22.46
Community
Development
$7.28 Fire Services $14.75 Police Services $22.92
Marine Safety
$2.12 Finance & Admin Services $4.03 General Government* $8.09 General Fund Expenditures
by Department
FY 2025
(in millions)
Debt Service $1.38 Interfund Transfers $1.80
Interdepartmental
Charges $5.70
Capital Outlay
$5.35
Other Charges
$1.67 Contractual Services $47.62
Supplies $1.62
Personnel $23.10
General Fund Expenditures
By Category
FY 2025
(in millions)
Beaches, Parks &
Rec. $6.73 Public Works $19.31
Community
Development
$7.62 Fire Services $15.33 Police Services $23.77
Marine Safety
$2.21 Finance & Admin Services $4.15 General Government* $7.99 General Fund Expenditures
by Department
FY 2026
(in millions)
Debt Service $1.38 Interfund Transfers $1.51
Interdepartmental
Charges $5.71
Capital Outlay
$1.95
Other Charges
$1.56 Contractual Services $49.24
Supplies $1.63
Personnel $24.14
General Fund Expenditures
By Category
FY 2026
(in millions)
112
Expenditures FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26 By Category Actual Adj Budget Projected Budget Budget
Personnel $18,175,764 $21,281,600 $20,136,930 $23,205,690 $24,329,020 Supplies 1,333,539 1,520,130 1,507,330 1,623,060 1,626,440 Contractual Services 44,407,635 58,027,960 56,835,350 47,618,570 49,239,320 Other Charges 1,552,046 1,553,850 1,502,300 1,668,860 1,564,530 Capital Outlay 2,481,080 9,526,770 9,396,750 5,348,600 1,950,100 Interdepartmental Charges 5,328,830 5,530,010 5,561,010 5,697,340 5,707,340 Interfund Transfers 2,383,665 1,480,000 1,480,000 1,795,000 1,611,500 Debt Service 4,356,144 1,954,580 1,879,580 1,380,000 1,380,000 Total Expenditures $80,018,703 $100,874,900 $98,299,250 $88,337,120 $87,408,250 Revenue and
Expenditure FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26 Summary Actual Adj Budget Projected Budget Budget
Beginning Balance $30,645,288 $30,717,554 $30,717,554 $22,504,994 $17,843,374 Revenues:

Taxes 62,024,877 63,773,230 64,061,230 66,642,050 69,110,450 Permits & Fees 1,783,903 1,309,580 1,478,810 1,440,780 1,466,870 Intergovernmental 906,705 1,002,960 1,266,540 733,940 809,430 Service Charges 7,076,045 6,866,940 6,677,900 6,969,630 7,052,680 Fines 521,002 524,300 545,580 587,650 624,600
Interest & Rents 3,100,301 3,341,330 3,575,580 3,621,000 3,671,750 Miscellaneous Income 213,654 83,840 71,360 67,850 69,350 Interfund Revenue 4,464,482 12,429,690 12,409,690 3,612,600 3,612,600 Total Revenues 80,090,969 89,331,870 90,086,690 83,675,500 86,417,730 Expenditures:

General Government 9,832,674 9,230,120 8,964,020 8,090,150 8,090,750 Finance & Administrative Services 3,267,651 3,789,960 3,760,030 4,031,260 4,152,720 Public Safety 37,121,782 39,185,180 38,561,000 39,786,100 41,312,900 Community Development 6,166,742 7,504,310 6,705,190 7,381,420 7,815,680 Public Works 18,070,412 34,691,040 34,022,240 22,456,190 19,307,710 Beaches, Parks & Recreation 5,559,442 6,474,290 6,286,770 6,592,000 6,728,490 Total Expenditures 80,018,703 100,874,900 98,299,250 88,337,120 87,408,250 Ending Balance $30,717,554 $19,174,524 $22,504,994 $17,843,374 $16,852,854 Fund Balance: Fund balance will decrease to $17.8 million and $16.9 million at fiscal year end June 30, 2025 and June 30, 2026, respectively. This amounts includes the General Fund Emergency Reserve.

General Fund Summary
Description: The General Fund is the primary operating fund of the City of San Clemente and is used to account for all financial resources except those required to be accounted for in another fund.

Funding Source: Revenues are generated from general taxes, including property and sales taxes, service charges, permits and other fees, investment earnings and other intergovernmental revenues.

Legal Basis: Fund resources are comprised of unspendable, restricted, committed, assigned and unassigned fund assets. 113
FY 2024-25 SUMMARY
Revenue by Type
Budgeted
Revenues Grants Transfers Other
Operating
Revenues
Taxes $ 66,642,050 $ - $ - $ - $ 66,642,050
Permits & Fees 1,440,780 - - - 1,440,780
Intergovernmental 733,940 (280,000) - - 453,940
Service Charges 6,969,630 - - - 6,969,630
Fines 587,650 - - - 587,650
Interest & Rents 3,621,000 - - - 3,621,000
Miscellaneous 67,850 - - - 67,850
Interfund Revenue 3,612,600 - - - 3,612,600
Total Revenues $ 83,675,500 $ (280,000) $ - $ - $ 83,395,500 Expenditures by Program
Budgeted
Expenditures Non-recurring*
One-Time
Transfers* Capital Projects*
Operating
Expenditures
General Government* $ 8,090,150 $ - $ (950,000) $ - $ 7,140,150 Finance & Admin Services 4,031,260 - - - 4,031,260
Police Services 22,919,050 - - - 22,919,050
Fire Services 14,749,320 - - - 14,749,320
Marine Safety 2,117,730 - - - 2,117,730
Community Development 7,381,420 (78,600) - (200,000) 7,102,820 Public Works 22,456,190 - - (3,820,000) 18,636,190
Beaches, Parks & Rec. 6,592,000 - - - 6,592,000
Total Expenditures $ 88,337,120 $ (78,600) $ (950,000) $ (4,020,000) $ 83,288,520 FY 2024-25 Operating Position (excluding one-time revenues and costs) $106,980 * Funded by one-time revenues or accumulated General Fund Balance General Fund Operating Position Summary
$83.4 $83.3
$60.0
$65.0
$70.0
$75.0
$80.0
$85.0
$90.0 Dollars (in millions)
General Fund -
FY 2024-25 Operating Position
Total Operating Revenues Total Operating Expenditures
114
FY 2025-26 SUMMARY
Revenue by Type
Budgeted
Revenues Grants Transfers Other
Operating
Revenues
Taxes $ 69,110,450 $ - $ - $ - $ 69,110,450
Permits & Fees 1,466,870 - - - 1,466,870
Intergovernmental 809,430 (350,000) - - 459,430
Service Charges 7,052,680 - - - 7,052,680
Fines 624,600 - - - 624,600
Interest & Rents 3,671,750 - - - 3,671,750
Miscellaneous 69,350 - - - 69,350
Interfund Revenue 3,612,600 - - - 3,612,600
Total Revenues $ 86,417,730 $ (350,000) $ - $ - $ 86,067,730 Expenditures by Program
Budgeted
Expenditures Non-recurring*
One-Time
Transfers* Capital Projects*
Operating
Expenditures
General Government* $ 8,090,750 $ - $ (766,500) $ (100,000) $ 7,224,250 Finance & Admin Services 4,152,720 - - - 4,152,720
Police Services 23,773,550 - - - 23,773,550
Fire Services 15,330,720 - - - 15,330,720
Marine Safety 2,208,630 - - - 2,208,630
Community Development 7,815,680 - - (350,000) 7,465,680 Public Works 19,307,710 - - (250,000) 19,057,710
Beaches, Parks & Rec. 6,728,490 - - - 6,728,490
Total Expenditures $ 87,408,250 $ - $ (766,500) $ (700,000) $ 85,941,750 FY 2025-26 Operating Position (excluding one-time revenues and costs) $125,980 * Funded by one-time revenues or accumulated General Fund Balance General Fund Operating Position Summary
$86.1 $85.9
$60.0
$65.0
$70.0
$75.0
$80.0
$85.0
$90.0 Dollars (in millions)
General Fund -
FY 2025-26 Operating Position
Total Operating Revenues Total Operating Expenditures
115
2024 Net 2025 Net 2026
Fund Balance Beginning Change Ending Change Ending
Restricted amounts
Emergency Reserve $ 14,309,000 $ 683,000 $ 14,992,000 $ 478,000 $ 15,470,000 Subtotal 14,309,000 683,000 14,992,000 478,000 15,470,000 Unassigned 8,195,994 (5,344,620) 2,851,374 (1,468,520) 1,382,854 Total Fund Balance $ 22,504,994 $ (4,661,620) $ 17,843,374 $ (990,520) $ 16,852,854 General Fund - Fund Balance
The General Fund ending balance is $17.9 million and $16.9 million at June 30, 2025 and June 30, 2026 respectively, which includes Emergency Reserves.

Emergency
Reserve
$15.47
Million
Unassigned
$1.4 Million
Fund Balance
June 30, 2026
Emergency Reserve
Unassigned
Governmental Accounting Standards Board Statement No. 54 defines five fund balance components, which are:

Nonspendable Fund Balance – Fund balance that includes amounts not in a spendable form, such as prepaid items, inventories of supplies, or loans receivable.

Restricted Fund Balance – Fund balance that reflects constraints placed through external sources such as (a) creditors (debt covenants), grantors, contributors, or laws or regulations of other governments; or (b) imposed by law through constitutional provisions or enabling legislation.

Committed Fund Balance – Fund balance that includes amounts for specific purposes pursuant to constraints imposed by formal action of the government’s highest level of decision making authority, and remain binding unless removed in the same manner.

Assigned Fund Balance – Fund balance that includes amounts constrained by the government’s intent to be used for specific purposes, but that are neither restricted nor committed. Such intent needs to be established at either the highest level of decision making, or by an official designated for that purpose.

Unassigned Fund Balance – Fund balance that includes amounts that do not fall into one of the above four categories. The General Fund is the only fund that should report this category of fund balance. These amounts are generally used to fund capital and other one-time costs.

Emergency
Reserve
$15.00
Million
Unassigned
$2.9 Million
Fund Balance
June 30, 2025
Emergency Reserve
Unassigned
116
Revenues FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26 Description Actual Adj Budget Projected Budget Budget
Property Tax $41,667,449 $42,697,000 $43,185,000 $45,229,800 $47,398,200 Transient Occupancy Tax 3,342,858 3,552,000 3,300,000 3,550,000 3,550,000 Sales Tax 12,608,182 13,095,000 13,095,000 13,348,000 13,659,500 Franchise Tax 2,471,832 2,443,000 2,501,000 2,527,000 2,500,000 Property Transfer Tax 631,886 700,000 710,000 715,000 720,000 Assessments & Delinquent Taxes 66,168 63,230 65,230 67,250 67,750 Business License Tax 1,236,502 1,223,000 1,205,000 1,205,000 1,215,000 Total Taxes 62,024,877 63,773,230 64,061,230 66,642,050 69,110,450 Construction Permits 1,598,539 1,147,580 1,323,750 1,275,280 1,301,370 Alarm Permits 68,990 76,000 70,000 70,000 70,000
Miscellaneous Permits 116,374 86,000 85,060 95,500 95,500 Total Permits & Fees 1,783,903 1,309,580 1,478,810 1,440,780 1,466,870 Grants 520,481 778,960 1,011,540 462,940 538,430
Motor Vehicle Tax 65,753 70,000 70,000 70,000 70,000
Other State Subventions 320,471 154,000 185,000 201,000 201,000 Total Intergovernmental 906,705 1,002,960 1,266,540 733,940 809,430 Planning Development Fees 247,566 205,700 196,070 204,200 204,200 Plan Check Fees 900,571 641,500 659,930 672,410 672,410 General Government Fees 7,782 5,900 6,400 6,400 6,400
Traffic Fees - 1,200 - 1,200 1,200
Weed & Nuisance Abatement 16,382 143,150 134,150 134,150 134,150 Ambulance Service Charges 2,048,280 2,171,000 2,171,000 2,245,150 2,305,700 Marine Safety Fees 237,612 233,000 194,070 245,400 245,400 Public Safety Fees - 600 600 600 600
Parking Meters & Permits 1,368,502 1,295,000 1,197,000 1,295,000 1,295,000 Inspection Fees 94,429 87,500 60,000 71,000 81,500
Recreation Fees 2,154,921 2,082,390 2,058,680 2,094,120 2,106,120 Total Service Charges 7,076,045 6,866,940 6,677,900 6,969,630 7,052,680 Parking Violations 277,643 283,000 283,080 310,000 330,000 Vehicle Code & Court Fines 213,279 188,800 210,000 225,650 242,500 Other Fines 30,080 52,500 52,500 52,000 52,100
Total Fines 521,002 524,300 545,580 587,650 624,600
Interest 321,756 310,000 542,000 565,000 560,000
Site leases 583,566 640,620 640,620 652,260 670,520
Facility Rental 2,194,979 2,390,710 2,392,960 2,403,740 2,441,230 Total Interest and Rents 3,100,301 3,341,330 3,575,580 3,621,000 3,671,750 Miscellaneous Revenue 213,654 83,840 71,360 67,850 69,350 Transfers 1,571,722 9,565,820 9,545,820 570,000 570,000 General Fund O/H Charges 2,892,760 2,863,870 2,863,870 3,042,600 3,042,600 Total Other Rev. & Financing Sources 4,678,136 12,513,530 12,481,050 3,680,450 3,681,950 Total $80,090,969 $89,331,870 $90,086,690 $83,675,500 $86,417,730 General Fund Revenue Summary
by Category
117
FY 2023-24
Adjusted Budget
FY 2024-25
Budget
SUMMARY OF REVENUE CHANGES BY BUDGET YEAR $ 89,331,870 $ 83,675,500 Taxes
Property tax (excludes property transfer tax) 2,532,800 2,168,400 Transient occupancy tax (2,000) -
Sales tax 253,000 311,500
Business License tax (18,000) 10,000
Franchise tax 84,000 (27,000)
Permits & fees
Construction permits 127,700 26,090
Intergovernmental revenues
State grants (220,020) 75,490
County grants (49,000) -
Service Charges
Ambulance service charges 74,150 60,550
Recreation program fees 11,730 12,000
Inspection fees (16,500) 10,500
Plan Check fees 30,910 -
Weed & Nuisance Abatement (9,000) -
Fines
Parking Violations 27,000 20,000
Vehicle Code and Court Fines 36,850 16,850
Interest & Rents
Other city leases, including Negocio building 11,640 18,260 Interest 255,000 (5,000)
Facility Rentals 13,030 37,490
Other Revenues & Transfers
General Fund overhead charges 178,730 -
Transfer from Disaster Relief Fund & Reserve Fund (8,985,820) - Aggregate Change in Other Categories 7,430 7,100
FISCAL YEAR BUDGETED AMOUNTS $ 83,675,500 $ 86,417,730
FY 2024-25 Budget FY 2025-26 Budget
General Fund Revenue Overview
118
Revenues FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26 Description Actual Adj Budget Projected Budget Budget
Taxes
Current Year Secured Taxes $31,051,100 $32,304,000 $32,788,000 $34,401,000 $36,118,000 Current Year Unsecured Taxes 890,330 940,000 920,000 952,000 986,000 Supp. Roll Property Taxes 1,293,930 580,000 580,000 584,000 590,000 ERAF Property Tax 8,414,353 8,897,000 8,895,000 9,298,100 9,718,400 Prior Year Secured & Unsecured 200,106 178,000 190,000 190,000 190,000 Property Tax Admin. Charge (182,370) (202,000) (188,000) (195,300) (204,200) Transient Occupancy Tax 2,420,241 2,500,000 2,300,000 2,500,000 2,500,000 Transient Occupancy Tax Vacation Rental 922,617 1,052,000 1,000,000 1,050,000 1,050,000 General Sales Tax 12,012,615 12,500,000 12,500,000 12,745,000 13,035,000 P.S. Sales Tax Augmentation 595,567 595,000 595,000 603,000 624,500 Lighting Assessments Prior Year 17 0 0 0 0
San Diego Gas & Electric 851,931 800,000 830,000 840,000 840,000 Southern California Gas 208,604 190,000 240,000 230,000 200,000 Cox Communications 848,990 890,000 870,000 890,000 890,000 CR&R 530,795 525,000 530,000 532,000 535,000
Other Franchise Fees 13,123 18,000 15,000 15,000 15,000 Parimutual Taxes 18,389 20,000 16,000 20,000 20,000
Property Transfer Tax 631,886 700,000 710,000 715,000 720,000 Penalty & Interest - Delqnt. Prop. Tax 65,916 63,000 65,000 67,000 67,500 Penalty & Interest - Delqnt. Prop. Assmt. 235 230 230 250 250 Business License Tax 1,144,754 1,123,000 1,100,000 1,100,000 1,110,000 Home Occupation Permits 91,748 100,000 105,000 105,000 105,000 Total Taxes 62,024,877 63,773,230 64,061,230 66,642,050 69,110,450 Permits & Fees
Building Permits 692,574 550,000 660,150 627,140 649,950 Disability Access/Educ Fee 20,522 8,000 20,500 20,500 20,500 Electrical Permits 528,367 350,000 343,260 336,100 336,400 Mechanical Permits 121,936 65,000 98,490 93,570 96,520
Plumbing Permits 193,299 140,800 167,570 164,190 164,220 Grading Permits 10,036 16,140 16,140 16,140 16,140
STLU Permit Fee 31,805 17,640 17,640 17,640 17,640
Street Encroachment Permits 116,314 85,000 85,000 95,000 95,000 Alarm Permits 68,990 76,000 70,000 70,000 70,000
Miscellaneous Permits 60 1,000 60 500 500
Total Permits & Fees 1,783,903 1,309,580 1,478,810 1,440,780 1,466,870 Intergovernmental
Mandated Cost Reimbursement 185,974 18,000 50,000 65,000 65,000 S.O.N.G.S. Grant 165,814 173,440 176,760 182,940 188,430 Coastal Conservatory Grant 0 200,000 200,000 0 0
Other State Grant 163,475 356,520 356,520 280,000 350,000 State Planning Grant 0 0 228,300 0 0
Motor Vehicle Tax 65,753 70,000 70,000 70,000 70,000
Homeowners Exempt. Subvention 134,497 136,000 135,000 136,000 136,000 Other County Grants 36,926 49,000 49,960 0 0
Other Governmental Revenues 154,266 0 0 0 0
Total Intergovernmental 906,705 1,002,960 1,266,540 733,940 809,430 General Fund Revenues By Line Item
119
Revenues FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26 Description Actual Adj Budget Projected Budget Budget
General Fund Revenues By Line Item
Service Charges
Business License Processing Fee 47,364 45,000 35,000 45,000 45,000 Building Plan Check Fees 667,534 500,000 523,430 520,910 520,910 Planning Plan Check Fees 59,795 70,000 70,000 70,000 70,000 Transportation Permits 1,573 1,200 1,400 1,200 1,200
Improvement Plan Check Fees 52,301 20,000 20,000 30,000 30,000 Landscape Plan Check Fees 1,207 1,500 1,500 1,500 1,500 SFR Plan Check Fee 119,734 50,000 45,000 50,000 50,000
Reproduction of Documents 1,363 1,400 1,400 1,400 1,400 Map Sales 17 30 20 20 20
Bad Check Service Charges 6,419 4,500 5,000 5,000 5,000 Other Planning Service Fees 9,624 8,000 8,000 8,000 8,000 Planning - CC Applications 59,983 5,500 5,500 5,500 5,500 Planning - PC Applications 25,670 77,000 77,000 77,000 77,000 Planning - ZA Applications 10,816 16,000 16,000 16,000 16,000 Planning - Admin Applications 35,240 25,000 25,000 25,000 25,000 Traffic Model Fees 0 700 0 700 700
Traffic Review Fees 0 500 0 500 500
General Plan Update Fee 43,659 18,000 18,000 18,000 18,000 Weed Assessments - Current Year 1,625 12,000 3,000 3,000 3,000 Weed Assessments - Prior Year 2,527 1,000 1,000 1,000 1,000 Nuisance Abatement Reimb. 12,000 130,000 130,000 130,000 130,000 Sign Storage Fee 230 150 150 150 150
Ambulance Service Charges 2,021,370 2,145,000 2,145,000 2,218,250 2,278,800 Ambulance Subscription Fees 26,910 26,000 26,000 26,900 26,900 Special Lifeguard Services 8,584 6,000 7,500 6,500 6,500 Junior Lifeguard Services 189,843 192,700 144,600 207,900 207,900 Special Beach Events Fees 26,735 22,300 21,970 21,000 21,000 Film Permit Fees 12,450 12,000 20,000 10,000 10,000
Visa Letter Service 0 100 100 100 100
Police Duplication Fees 0 250 250 250 250
Other Police Dept. Service Charge 0 250 250 250 250
Parking Meters 1,170,558 1,085,000 1,000,000 1,085,000 1,085,000 Parking Permits 197,944 210,000 197,000 210,000 210,000 Public Works Inspection Fee 0 1,500 0 1,500 1,500
Engineering Plan Review 9,607 6,000 4,500 4,500 4,500
Construction Inspection Fee 83,246 80,000 55,000 65,000 75,000 Engr. & Geotech. Reimbursement 11,183 6,000 5,000 4,500 5,000 Other Engineering Service Fees 4,030 4,000 5,670 4,000 4,000 OHBC Pool Programs & Admin Fees 6,359 8,000 8,000 8,000 8,000 SCAC Pool Programs & Admin Fees 138,780 158,000 138,000 138,000 150,000 Swimming Pool Fees 74,028 42,000 40,000 39,860 39,860
OHBC Contract Building Class Fees 33,406 40,000 36,000 37,170 37,170 SCAC Contract Pool Class Fees 322,327 297,000 297,000 310,000 310,000 Comm. Ctr. Contract Class Fees 226,934 285,000 285,000 285,000 285,000 Offsite Contract Class Fees 56,090 10,700 18,000 21,070 21,070 Recreation Sports Fees 121,079 150,000 150,000 150,000 150,000 SCAC Building Class Fees 162,448 141,000 141,000 150,000 150,000 Park Class Fees 357,969 321,500 321,500 330,000 330,000 Beach Class Fees 484,059 457,160 457,160 465,000 465,000 120
Revenues FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26 Description Actual Adj Budget Projected Budget Budget
General Fund Revenues By Line Item
Street Banner Fees 10,351 13,000 13,000 13,000 13,000
Processing Fee 5,056 3,000 3,000 3,000 3,000
Recreation Special Events 39,050 40,000 35,000 28,000 28,000 Fun on the Run Program Revenue 1,095 1,000 1,000 1,000 1,000 After School Programming 115,873 115,000 115,000 115,000 115,000 Total Service Charges 7,076,045 6,866,940 6,677,900 6,969,630 7,052,680 Fines
Parking Violations 277,643 283,000 283,080 310,000 330,000 Vehicle Code Fines 210,522 185,000 205,000 220,500 237,170 Court Fines 2,757 3,800 5,000 5,150 5,330
Administration Citation 30,080 50,000 50,000 50,000 50,000 Enforcement Administrative Citation 0 2,500 2,500 2,000 2,100 Total Fines 521,002 524,300 545,580 587,650 624,600
Interest and Rents
Interest Earnings 408,338 310,000 502,000 565,000 560,000 Unrealized Gain/Loss on Invest. (133,972) 0 0 0 0
Interest Earnings - Other 47,390 0 40,000 0 0
Communication Site Rental 583,566 640,620 640,620 652,260 670,520 Community Center Rent 49,375 52,320 55,000 57,320 57,320 Library Annex Rentals 5,752 7,000 7,000 7,000 7,000
Pool Rental 153,688 132,000 133,490 132,000 132,000
Senior Center Rentals 5,634 0 8,710 5,000 5,000
Sports Field Rentals 512,161 488,000 488,000 510,000 510,000 Rental of City Property 135,026 47,000 50,000 51,500 52,000 Park Rentals 54,049 40,000 40,000 52,000 52,000
Steed Park Concession 2,582 300,000 300,000 300,000 300,000 OHBC - Concession 306,843 285,000 285,000 300,000 310,000 Pier Restaurant 771,576 825,000 825,000 854,000 879,490 Negocio (1030) Lease 87,747 81,070 67,560 0 0
"T" Street Concession 50,331 45,000 45,000 46,000 47,000 Bait & Tackle Shop 15,719 15,000 15,000 15,600 16,100
Fabricante Rental 27,500 30,000 30,000 30,000 30,000
1100 N. El Camino Real Bldg Lease 43,218 43,320 43,200 43,320 43,320 Other Lease Revenues (26,222) 0 0 0 0
Total Interest and Rents 3,100,301 3,341,330 3,575,580 3,621,000 3,671,750 Other Revenue & Financing Sources
Other Donations 0 0 1,870 0 0
Cash Over or Short 22 1,000 200 1,000 1,000
Miscellaneous Income 24,568 400 3,000 4,000 4,500
Settlement (OPIOID) Revenue 22,972 20,000 5,100 0 0
EV Charging Electric Reimbursements 12,765 7,500 12,000 12,000 13,000 Miscellaneous Reimbursement 109,833 9,350 8,000 9,350 9,350 Comm Park Maint Reimb 39,600 45,590 41,190 41,500 41,500 Gain/loss - Disposal Gen. Fixed Assets 3,894 0 0 0 0
Transfer from Misc. Grants Fd. 8,520 10,000 10,000 10,000 10,000 Transfer from 2107 Gas Tax 453,629 520,000 500,000 510,000 510,000 Transfer from Water Fund 25,000 25,000 25,000 25,000 25,000 Transfer from Sewer Fund 25,000 25,000 25,000 25,000 25,000 121
Revenues FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26 Description Actual Adj Budget Projected Budget Budget
General Fund Revenues By Line Item
Transfer from Other Funds 1,059,573 8,985,820 8,985,820 0 0 General Fund O/H Charges 2,892,760 2,863,870 2,863,870 3,042,600 3,042,600 Total Other Rev. & Financing Sources 4,678,136 12,513,530 12,481,050 3,680,450 3,681,950 Total: $80,090,969 $89,331,870 $90,086,690 $83,675,500 $86,417,730 122
Revenue Assumptions
for Major Revenue Sources
General Fund Revenue Assumptions
FY 2024-25 and FY 2025-26 revenues are based on a combination of factors including analysis of historical revenue receipts, anticipated changes in the local economic environment, projected City growth through development and anticipated changes in revenue receipts.

A total of $83.7 million is budgeted in the General Fund for FY 2024-25 fiscal year and $86.4 million is budgeted for FY 2025-26. For FY 2023-24, revenues are projected to amount to $90.1 million. Assumptions used by the City to budget FY 2024-25 and FY 2025-26 revenues are explained within this section. (Note: Charts in this section utilize FY 2022-23 actual revenues, FY 2023-24 projected revenues, FY 2024-25 budget and FY 2025-26 budget.)
Property Tax
For FY 2024-25, property taxes are anticipated to increase by 6% or $2.6 million from the adjusted budget and is
then projected to increase another 5% to $48.2 million in FY 2025-26. In FY 2024-25, Secured property and ERAF
property taxes both increase by 6.5% and 4.5%
respectively, based on the property tax values for FY
2023-24. Property tax values have increased annually by 4%-7% since 2015, this property tax increase is within that range, however the real estate values have started to
slow and property turnover has decreased. Future
property tax growth may slow based on development and
increases to mortgage interest rates.

Property taxes in the table total $46,012,050 for FY 2024-25 and $48,185,950 for FY 2025-26 and include property taxes, transfer taxes, assessments and delinquent taxes.

Sales Tax
Sales taxes, which include general sales taxes and Public Safety Augmentation sales taxes, increase 2% from the
adjusted budget and 2% from the FY 2025-26 budget
amount. The FY 2024-25 budget amount increased by 6%
compared to the FY 2022-23 actual as sales tax receipts increase due mainly to inflation. The top three sales tax categories in the City are consumer goods, restaurant,
and fuel industries.
$0.00
$5.00
$10.00
$15.00
$20.00
$25.00
$30.00
$35.00
$40.00
$45.00
$50.00
FY 2023 FY 2024 FY 2025 FY 2026
$42.4 $44.0 $46.0 $48.2 Millions
$0.00
$2.00
$4.00
$6.00
$8.00
$10.00
$12.00
$14.00
FY 2023 FY 2024 FY 2025 FY 2026
$12.6 $13.1 $13.3 $13.7 Millions
123
Revenue Assumptions
for Major Revenue Sources
Transient Occupancy Tax (TOT)
TOT is a 10% "bed" tax that is added to hotel room bills and vacation rentals within City limits. TOT revenue is budgeted at $3.6 million for both FY 2024-25 and FY
2025-26, which is comparable to the FY 2023-24
adjusted budget amount.

San Clemente is a coastal town, therefore transient
occupancy tax revenue is dependent upon weather and
tourism conditions for individuals to stay in San
Clemente. Lodging in excess of 30 continuous days is
exempt under the City’s transient occupancy tax.

Other Taxes
This revenue category includes franchise taxes from the City’s utility providers, parimutual taxes, and business license taxes. Franchise taxes are based upon gross
sales from the City’s providers of electric, gas, cable and trash, are projected to be flat at $3.7 million. In FY 2024- 25, business license taxes are anticipated to decrease
from the FY 2023-24 adjusted budget by $18,000, while
Franchise fees are anticipated to increase by $84,000.

Permits & Fees
Revenue in the permit & fees category is budgeted to
increase by 7% for FY 2024-25 and another 2% for FY
2025-26, as a result of construction levels and the
completion of the Marblehead residential area.

Permits revenue includes building related permits.

Building and related permits are anticipated to
decrease by $309,070 from FY 2022-23 actual levels as
building has shifted to more infill and home
improvement related permits.
$0.0
$1.0
$2.0
$3.0
$4.0
FY 2023 FY 2024 FY 2025 FY 2026
$3.3 $3.3 $3.6 $3.6 Millions
$0.00
$1.00
$2.00
$3.00
$4.00
$5.00
FY 2023 FY 2024 FY 2025 FY 2026
$3.7 $3.7 $3.7 $3.7 Millions
$0.00
$1.00
$2.00
$3.00
FY 2023 FY 2024 FY 2025 FY 2026
$1.8 $1.5 $1.4 $1.5 Millions
124
Revenue Assumptions
for Major Revenue Sources
Intergovernmental – Grants
This category consists of Federal, State and County
grants. The City receives grant funding for various
purposes, including recurring and one-time grants.

A recurring reimbursement grant includes the San
Onofre Nuclear Generating Station (SONGS) grant
reimbursement for training and emergency response.

Costs are reimbursed and $182,940 and $188,430 is
anticipated from State Office of Emergency Services
(OES) in FY 2024-25 and FY 2025-26 respectively. Grants received in FY 2022-23 and budgeted in FY 2023-24
include a State Planning Grant and Local Coastal Plan
Grant.

Intergovernmental - State Subventions
State Subvention revenue includes motor vehicle tax,
homeowner’s exemption subventions and state
mandated reimbursement program. FY 2024-25
includes $201,000 for state subventions with motor
vehicle fees of $70,000 due to vehicle prices and
homeowner subvention fees of $136,000. The State
mandated cost reimbursement program of $65,000 is
funded through the State budget.

Service Charges
Service Charges consist of development, public safety
and recreation charges for services provided to the
community. Revenue increases are budgeted in
ambulance service, recreation fees, and plan check fee
revenues. Recreation fees increase slightly due to
increased activity levels. Ambulance service charges
increase based on current rates and activity. Building
plan check fees is increasing based on activity.
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
FY 2023 FY 2024 FY 2025 FY 2026
$520,481
$1,011,540
$462,940 $538,430
$0
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
FY 2023 FY 2024 FY 2025 FY 2026
$320,471
$185,000 $201,000 $201,000
$0.00
$1.00
$2.00
$3.00
$4.00
$5.00
$6.00
$7.00
$8.00
FY 2023 FY 2024 FY 2025 FY 2026
$7.1 $6.7 $7.0 $7.1 Millions
125
Revenue Assumptions
for Major Revenue Sources
Fines
The fines revenue category is consists of various
vehicle, alarm and court fines. The single largest
amount is parking violation fines, which represents
$300,000 or 52% of the revenue in this category.

Revenue from fines are distributed between the City,
County and State.

The total fines budget is $577,650 for FY 2024-25 and
$604,600 for FY 2025-26. This category is budgeted to
increase by $53,000 or 10% from FY 2023-24 adjusted
budget due to new parking enforcement.

Interest and Rents
Interest and Rents consist of investment income, ongoing rental income from City-owned properties, communication antenna sites located throughout the
City and community recreation facilities. Investment
income is based on an anticipated rate of return and a
General Fund average cash balance of $25 million, will
result in $565,000 for FY 2024-25 and $560,000 for FY
2025-26, including market value adjustments.

Site leases increase $11,640 and $18,260 respectively
due to escalation clauses; however, facility rentals are recovering from FY 2022-23 amounts as rental activity
levels continue to increase for parks and recreational facilities.

Other Revenues and Financing Sources
These categories include General Fund overhead
charges, interfund transfers and miscellaneous
revenue. In total, $3.7 million is budgeted for FY 2024- 25 and FY 2025-26. Overhead charges increase
$178,730 and are calculated annually based on direct
and indirect costs for services provided to funds
outside of the General Fund. For example, General
Fund cashiers process utility transactions. This
overhead recovers those costs.

Transfers between funds decrease due to an $8.6
million transfer from the Reserve Fund for Casa
Romantica in FY 2023-24.
$0
$300,000
$600,000
$900,000
FY 2023 FY 2024 FY 2025 FY 2026
$521,002 $545,580 $577,650 $604,600
$0.00
$0.50
$1.00
$1.50
$2.00
$2.50
$3.00
$3.50
$4.00
FY 2023 FY 2024 FY 2025 FY 2026
$3.1
$3.6 $3.6 $3.7 Millions
$1.0
$3.0
$5.0
$7.0
$9.0
$11.0
$13.0
FY 2023 FY 2024 FY 2025 FY 2026
$4.7
$12.5
$3.7
$3.7 Millions
126
Expenditures FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26 Description Actual Adj Budget Projected Budget Budget
Full-Time Salaries $9,708,395 $11,766,320 $11,004,200 $13,202,360 $13,994,460 Part-Time Salaries 1,776,140 2,155,320 2,015,450 2,112,060 2,126,610 Overtime 371,141 307,640 345,890 334,860 337,600
Benefits 6,320,088 7,052,320 6,771,390 7,556,410 7,870,350 Total Personnel 18,175,764 21,281,600 20,136,930 23,205,690 24,329,020 Office Supplies 161,999 177,120 187,720 230,660 222,320 Other Operating Supplies 812,087 974,570 951,980 995,830 996,610 Maintenance Supplies 359,453 368,440 367,630 396,570 407,510 Total Supplies 1,333,539 1,520,130 1,507,330 1,623,060 1,626,440 Administrative 351,459 488,510 470,340 488,940 546,250
Travel and Training 66,853 153,000 136,560 130,650 126,410 Utilities 2,646,530 2,841,070 2,816,140 2,893,370 2,971,470 Maintenance 5,734,178 14,360,600 14,198,030 5,492,980 5,524,220 Internal Services (898,823) (954,000) (944,000) (1,070,000) (1,070,000) Fire Contract Services 10,833,172 11,401,610 11,401,610 11,962,240 12,462,830 Ambulance Program 1,849,975 1,951,150 1,948,500 2,000,960 2,081,770 Police Contract Services 18,178,545 20,678,680 20,310,450 20,891,110 21,720,260 Public Safety 359,806 1,037,480 917,480 473,740 489,300 Legal Services 1,238,505 1,130,620 962,070 974,600 990,600 Rental 73,531 78,070 73,870 74,010 75,010
Animal Control 1,015,600 994,580 994,580 966,630 1,011,290 Other Contractual Services 2,958,304 3,866,590 3,549,720 2,339,340 2,309,910 Total Contractual Services 44,407,635 58,027,960 56,835,350 47,618,570 49,239,320 Miscellaneous Charges 208,355 186,540 172,300 247,790 147,910 Promotional Charges 142,217 206,490 203,540 186,820 182,370 Recreation Charges 1,181,363 1,112,310 1,094,460 1,187,250 1,187,250 Social Service Charges 20,111 32,010 32,000 32,000 32,000 Contingency Reserve 0 16,500 0 15,000 15,000
Total Other Charges 1,552,046 1,553,850 1,502,300 1,668,860 1,564,530 Improvements Other Than Bldg. 1,076,542 4,375,340 4,396,620 2,300,000 0 Machinery and Equipment 35,295 23,300 37,260 78,600 100 Major Maintenance 483,511 3,158,070 2,992,810 1,470,000 650,000 Sidewalk Repair & Improvements 21,656 1,121,200 1,121,200 150,000 150,000 Major Street Maintenance 656,818 550,000 550,000 550,000 550,000 Slurry Seal 206,114 250,000 250,000 250,000 250,000
Capital Study 1,144 48,860 48,860 550,000 350,000
Total Capital Outlay 2,481,080 9,526,770 9,396,750 5,348,600 1,950,100 Interdepartmental Charges 5,328,830 5,561,010 5,561,010 5,728,340 5,738,340 Charges to Other Funds 0 (31,000) 0 (31,000) (31,000)
Total Interdepartmental Charges 5,328,830 5,530,010 5,561,010 5,697,340 5,707,340 Total Interfund Transfers 2,383,665 1,480,000 1,480,000 1,795,000 1,611,500 Total Debt Service 4,356,144 1,954,580 1,879,580 1,380,000 1,380,000 Total: $80,018,703 $100,874,900 $98,299,250 $88,337,120 $87,408,250 General Fund Expenditure Summary
127
FY 2023-24
Adjusted Budget
FY 2024-25
Budget
$100,874,900 $88,337,120
Salary and Benefit Changes
Salaries, including part time and overtime $1,420,000 $809,390 Benefits, including medical and retirement costs 504,090 313,940 Operational Increases
Police contract services 212,430 829,150
Fire contract and ambulance program 560,630 500,590
Utilities 52,300 78,100
Operating supplies 21,260 780
Recreation Class Instructors 66,290 -
Operational Decreases
Other contractual services (1,527,250) (29,430)
Maintenance (8,867,620) 31,240
Legal services (156,020) 16,000
Animal Control (27,950) 44,660
Capital Outlay/Studies
Avenida Victoria Sidewalk (671,200) -
Casa Romantica Improvements (500,000) -
Sand Replenishment (1,166,750) -
Montalvo & Riviera Beach Trail Bridges (771,570) -
Pedestrian Audible Warning System - (2,000,000)
Urban Forest Management Plan - (350,000)
Other capital and major maintenance projects (1,068,650) (1,048,500) Transfers and Debt Service Changes
Transfer to other funds 115,000 16,500
Unfunded PERS Liability (573,330) -
Interdepartmental Charges
General Liability Insurance charges (101,550) -
Fleet charges 121,860 -
Capital Equipment Replacement Charges (24,000) -
Information Technology Charges 171,270 -
Aggregate Change in Other Categories (327,020) (141,290) $88,337,120 $87,408,250
FY 2024-25 Budget
(-12% change)
FY 2025-26 Budget
(-1% change)
General Fund Expenditure Overview
128
Expenditures FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26 Description Actual Adj Budget Projected Budget Budget
Personnel
Salaries, Regular Full Time $9,708,395 $11,766,320 $11,004,200 $13,202,360 $13,994,460 Salaries, Regular Part Time 228,257 162,830 91,510 84,920 87,780 Salaries, Hourly Part Time 1,547,883 1,992,490 1,923,940 2,027,140 2,038,830 Premium Overtime, Regular 337,881 283,980 315,930 297,500 297,650 Premium Overtime, Part-Time 33,260 23,660 29,960 37,360 39,950 Accrued Leave Payoff 183,059 221,310 216,440 247,230 253,220 Disability Compensation 3,005 0 0 0 0
Assignment Pay 45,837 43,570 49,670 45,570 45,570
Auto Allowance 16,350 19,800 20,500 35,400 35,400
Phone Allowance 2,160 1,950 1,950 16,100 16,100
Educational Reimbursement 0 0 2,300 9,680 10,050
Bilingual Pay 2,637 3,660 4,630 4,700 4,700
FICA 625,443 720,000 696,820 802,990 842,850
Medicare 175,770 194,920 189,620 212,660 225,110
State Disability Insurance 99,012 105,880 111,580 144,990 153,680 A. D. & D. Insurance 1,859 2,290 2,240 2,500 2,550
Long Term Disability Insurance 27,829 38,600 36,340 42,630 43,120 State Unemployment Insurance 25,944 30,910 28,380 33,340 35,110 Workers' Compensation Insurance 256,159 272,930 275,600 301,730 319,130 Life Insurance 21,717 33,270 30,570 34,720 33,110
Medical Insurance 1,816,417 2,141,400 1,913,450 2,185,380 2,255,890 P.E.R.S. Retirement Premium 186,747 146,120 146,670 185,170 218,800 San Clemente Retirement Premium 876,240 1,121,880 1,094,870 1,222,530 1,300,450 Retirement Premium (LEGACY) 1,068,450 1,080,270 1,080,270 1,071,450 1,071,450 Retirement Premium (UAL) 788,810 753,590 753,590 828,650 872,570 Deferred Compensation 34,677 50,000 51,500 55,770 58,270 Deferred Compensation, Part Time 61,966 69,970 64,400 73,220 73,220 Total Personnel 18,175,764 21,281,600 20,136,930 23,205,690 24,329,020 Supplies
Office Supplies 91,593 91,040 88,490 77,900 79,000
Postage 70,406 83,580 96,730 150,260 140,820
Data Processing Supplies 0 2,500 2,500 2,500 2,500
Horticultural Supplies 23,311 28,860 29,100 31,750 32,290 Leadership Supplies 1,048 4,000 2,000 1,250 1,250
Medical Supplies 10,733 13,650 13,770 14,120 14,370
Chemical Supplies 104,038 72,300 76,300 76,830 76,830
Janitorial Supplies 43,451 53,790 53,790 58,880 60,670
Photographic Supplies 151 2,350 2,350 3,150 3,150
Protective Supplies 681 1,700 1,700 1,870 1,890
Gasoline 0 0 290 0 0
Educational Material 0 300 300 300 300
Books, Codes and Supplement 12,443 6,350 7,920 6,580 15,750 Office Furniture and Equipment 31,932 50,680 39,850 35,530 36,000 Small Tools and Equipment 40,261 45,800 44,680 47,410 48,620 Clothing and Uniforms 34,971 47,730 46,510 57,100 57,600 Service Awards 3,718 4,400 3,400 4,440 4,440
Operating Supplies 588,868 633,950 610,190 644,780 634,630 General Fund Expenditures By Line Item
129
Expenditures FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26 Description Actual Adj Budget Projected Budget Budget
General Fund Expenditures By Line Item
Concession Supplies 874 110,000 120,000 120,000 120,000 Street Signs 48,908 50,040 50,040 55,040 60,540
Street Materials 24,358 46,000 46,000 46,000 46,000
Maintenance Supplies 201,794 171,110 171,420 187,370 189,790 Total Supplies 1,333,539 1,520,130 1,507,330 1,623,060 1,626,440 Contractual Services
Advertising 19,701 20,340 20,540 21,540 21,540
Legal Notices 27,086 39,300 34,300 37,250 37,250
Printing and Binding 18,198 41,040 32,310 32,290 33,020 Travel and Training 60,423 141,960 125,720 115,980 112,050 Required Licensing Certification 4,988 7,010 6,290 9,840 9,840 Mileage 1,442 4,030 4,550 4,830 4,520
Code Updating Service 7,755 49,500 49,500 13,000 13,000 Property Insurance 278,719 338,330 333,690 384,860 441,440 OCFA Contractual Facilities Maint 41,647 54,850 54,000 50,000 50,000 Data Lines 1,340 8,100 8,000 8,100 8,100
Telephone 4,139 6,100 5,100 5,100 5,100
Natural Gas 275,015 258,840 235,030 243,610 252,510
Electricity 1,585,054 1,552,720 1,594,870 1,627,130 1,664,140 Caltrans Electricity 11,088 10,610 10,610 10,930 11,260 404 Bahia Electricity 53 520 520 520 520
Water 728,194 949,330 908,010 947,980 979,840
Maintenance of Buildings 403,607 406,440 410,940 409,220 409,410 Maintenance of Restrooms 188,522 184,200 177,600 183,640 189,880 Maintenance of Improvements 5,156 10,000 540 0 0
Maintenance of Beaches 267,489 306,630 306,630 306,630 306,630 Maintenance of Landscaping 2,380,300 2,507,740 2,505,870 2,513,370 2,505,870 Maintenance of Trees 403,905 395,000 365,000 486,630 486,630 Beach Cleaning 25,960 30,000 31,000 16,000 16,000
Maintenance of Office Equipment 1,061 6,130 4,700 5,730 5,730 Maintenance of Auto Equipment 6,673 8,450 8,450 8,450 8,450 Maintenance of Operating Equipment 48,461 163,950 152,250 84,310 96,500 Maintenance of Computer Hardware 0 2,000 0 1,000 1,000
Maintenance of Computer Software 365,938 217,750 201,200 166,000 150,600 Maintenance of Radio Equipment 62,600 68,830 68,830 76,640 82,500 Maintenance of Other Facilities 1,130,549 9,508,890 9,418,830 705,140 726,850 Graffiti Removal 104,448 90,700 91,700 91,700 91,700
Graffiti Administration 36,000 36,000 36,000 36,000 36,000 Contracted Custodial Service 281,928 287,890 288,490 302,520 310,470 Center Striping/Markings 21,581 130,000 130,000 100,000 100,000 Engineering Services (898,823) (954,000) (944,000) (1,070,000) (1,070,000) SFR Plan Check 96,908 60,000 40,000 60,000 60,000
Clerical Services 27,735 38,860 42,360 46,000 46,000
Accounting and Auditing 38,830 70,790 50,700 51,700 51,700 Bank Merchant Fees 280,688 309,800 272,850 298,980 300,000 Brokers Commissions 0 2,600 2,700 0 0
Fire Contract Services 10,673,280 11,229,970 11,229,970 11,785,450 12,280,740 OCFA Vehicle Replacement 159,892 171,640 171,640 176,790 182,090 130
Expenditures FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26 Description Actual Adj Budget Projected Budget Budget
General Fund Expenditures By Line Item
Ambulance Program 1,849,975 1,951,150 1,948,500 2,000,960 2,081,770 Crossing Guards 255,400 325,630 305,630 346,890 357,450 Police Contract Services 18,178,545 20,678,680 20,310,450 20,891,110 21,720,260 Parking Citation Processing 102,856 110,300 110,300 125,300 130,300 Citizen Academy - Police 1,550 1,550 1,550 1,550 1,550
Legal Services - Retainer 479,591 405,000 370,000 388,000 400,000 Legal - Contingency 96,725 130,000 120,000 110,000 110,000 Other Legal Services 662,189 595,620 472,070 476,600 480,600 Medical Examinations 30,153 20,900 25,750 26,900 26,900 Investigative Services 12,914 50,520 105,500 21,000 21,000 Security Services 0 600,000 500,000 0 0
Professional Services 730,296 623,500 566,900 618,630 575,460 Professional Studies 52,758 100,210 97,480 0 0
Rental of Land 56,201 58,200 53,200 53,740 54,300
Rental of Equipment 13,347 13,500 14,300 13,900 14,340
Rental of Uniforms 3,983 6,370 6,370 6,370 6,370
Animal Control and Shelter 972,020 949,130 949,130 921,780 966,440 Landscape Rodent Control 43,580 45,450 45,450 44,850 44,850 Contractual Services 1,600,857 2,414,790 2,228,530 1,095,790 1,104,990 Temporary Services 13,459 0 0 0 0
Sidewalk Pressure Wash 73,706 94,620 96,950 100,340 103,860 Inspection Services 0 80,000 20,000 20,000 20,000
Total Contractual Services 44,407,635 58,027,960 56,835,350 47,618,570 49,239,320 Other Charges
Court Costs 0 80 0 80 80
Wellness Program 5,460 12,500 12,500 9,000 9,000
Dues and Subscriptions 75,600 95,210 94,480 94,100 94,900 Property Taxes 6,573 12,200 5,840 6,100 6,400
Other Taxes 15,109 9,000 12,000 12,000 12,000
Licenses and Permits 7,573 7,800 7,800 13,830 13,830
Boards & Commissions Expense 331 4,000 4,000 1,700 500
Special Meetings and Events 65,002 100,240 96,560 94,220 89,770 Fourth of July Celebration 31,548 68,450 68,450 54,800 54,800 City General Special Events 7,584 0 2,530 0 0
Election Expenses 87,872 35,000 25,000 100,000 0
Recreation Special Event Expenses 95,780 100,350 87,500 109,000 109,000 Recreation Contract Class Instructors 1,085,583 1,011,960 1,006,960 1,078,250 1,078,250 Community Relations Expense 2,350 1,800 0 1,800 1,800
Volunteer Program Expenses 3,479 4,160 4,160 4,160 4,160 Crime Prevention 1,500 1,500 1,500 1,500 1,500
Character Counts 0 500 500 500 500
Parent Project 0 250 250 250 250
Trauma Intervention Program 8,085 8,100 8,090 8,090 8,090 Downtown Business Assoc Subsidy 34,009 34,000 34,000 34,000 34,000 Tourist & Conv. Bureau Subsidy 1,724 2,000 2,000 2,000 2,000 Marine Unit Support 7,047 17,500 17,500 17,500 17,500
Refund of Prior Year Revenues 109 1,000 1,000 1,000 1,000 Other Operating Expense 9,728 9,750 9,680 9,980 10,200
131
Expenditures FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26 Description Actual Adj Budget Projected Budget Budget
General Fund Expenditures By Line Item
Contingency Reserve 0 16,500 0 15,000 15,000
Total Other Charges 1,552,046 1,553,850 1,502,300 1,668,860 1,564,530 Capital Outlay
Improvements Other Than Bldg. 1,063,042 4,375,340 4,364,620 2,300,000 0 Tenant Improvements 13,500 0 32,000 0 0
General Machinery and Equipment 23,244 23,300 37,220 0 0 Automotive Equipment 12,051 0 40 78,600 100
Major Maintenance/Repairs 483,511 3,158,070 2,992,810 1,470,000 650,000 Sidewalk Repairs 21,656 1,121,200 1,121,200 150,000 150,000 Major Street Maintenance 656,818 550,000 550,000 550,000 550,000 Slurry Seal 206,114 250,000 250,000 250,000 250,000
Capital Study 0 0 0 350,000 0
One-time Studies/Costs 1,144 48,860 48,860 200,000 350,000 Total Capital Outlay 2,481,080 9,526,770 9,396,750 5,348,600 1,950,100 Interdepartmental Charges
Insurance Charges 1,894,860 1,870,050 1,870,050 1,768,500 1,768,500 Postage Charges 77,370 81,990 81,990 76,020 76,020
Duplicating Charges 53,090 47,670 47,670 59,820 59,820
EDMS Charges 48,770 40,920 40,920 30,250 30,250
Information Technology Charges 1,441,920 1,564,330 1,564,330 1,735,600 1,735,600 Communications Charges 119,900 122,120 122,120 116,360 116,360 Fleet Rental Charges 940,950 1,023,990 1,023,990 1,145,850 1,145,850 Capital Equipment Replacement 223,080 253,100 253,100 229,100 229,100 Park Asset Replacement Charge 180,000 210,000 210,000 220,000 230,000 Facilities Maintenance Replacement 348,890 346,840 346,840 346,840 346,840 Charges to Water Fund 0 (10,000) 0 (10,000) (10,000)
Charges to Sewer Fund 0 (10,000) 0 (10,000) (10,000)
Charges to Storm Drain 0 (7,500) 0 (7,500) (7,500)
Charges to Clean Ocean 0 (3,500) 0 (3,500) (3,500)
Total Interdepartmental Charges 5,328,830 5,530,010 5,561,010 5,697,340 5,707,340 Interfund Transfers
Transfer to 2106 Gas Tax Fund 14,590 15,000 15,000 15,000 15,000 Transfer To Accrued Leave Fund 100,000 0 0 200,000 0
Transfer to St. Improvement Fund 500,000 500,000 500,000 500,000 500,000 Transfer to Facilities Maintenance 400,000 400,000 400,000 400,000 400,000 Transfer to Other Funds 1,369,075 565,000 565,000 680,000 696,500 Total Interfund Transfers 2,383,665 1,480,000 1,480,000 1,795,000 1,611,500 Debt Service
Unfunded PERS Liability 4,354,894 1,953,330 1,878,330 1,380,000 1,380,000 Fiscal Agent Charges 1,250 1,250 1,250 0 0
Total Debt Service 4,356,144 1,954,580 1,879,580 1,380,000 1,380,000 Total: $80,018,703 $100,874,900 $98,299,250 $88,337,120 $87,408,250 132
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Description Actual Adj Budget Projected Budget Budget
City Council/City Manager /Economic Dev
City Council 75,143 105,640 88,920 135,430 135,730
Cable Programming 22,488 28,850 20,870 33,850 33,850
City Manager 681,878 1,028,670 933,140 1,032,060 1,096,470 Economic Development 218,917 152,130 168,820 136,230 136,230 Total City Council/City Manager/Economic Dev $998,426 $1,315,290 $1,211,750 $1,337,570 $1,402,280 City General
Social Services 15,132 25,600 17,500 17,500 17,500
City General 7,852,596 6,808,490 6,752,210 5,818,500 5,820,540 Total City General $7,867,728 $6,834,090 $6,769,710 $5,836,000 $5,838,040 City Clerk
Council Related Services 874,751 962,030 873,850 791,530 826,180 Elections 91,769 118,710 108,710 125,050 24,250
Total City Clerk $966,520 $1,080,740 $982,560 $916,580 $850,430 Finance & Administrative Services (F&AS)
Financial Services 1,235,992 1,262,640 1,245,520 1,332,140 1,379,040 Utility Billing & Cashiering 748,708 913,040 881,280 1,012,830 1,032,150 Business Licensing 167,273 260,990 252,840 162,660 166,730 Purchasing 140,712 147,260 148,540 159,270 164,770
Human Resources Administration 739,898 693,910 686,520 752,820 780,470 Labor Relations 0 57,370 112,550 27,850 27,850
Employee Training 7,110 11,750 8,380 19,100 9,300
Finance & Admin. Services Administration 154,875 363,650 343,810 461,210 489,030 Cash Management/Treasury 73,083 79,350 80,590 103,380 103,380 Total Finance & Administrative Services $3,267,651 $3,789,960 $3,760,030 $4,031,260 $4,152,720 Police Services
Police Contract Services 20,975,674 22,952,640 22,424,830 22,864,860 23,719,360 Local Police Services 34,715 43,050 41,550 40,090 40,090 RSVP Support Services 20,505 14,000 14,040 14,100 14,100 Total Police Services $21,030,894 $23,009,690 $22,480,420 $22,919,050 $23,773,550 Fire Services
Fire Contract Services 12,357,302 11,792,480 11,758,630 12,620,360 13,120,950 Ambulance Services 1,849,975 2,079,150 2,076,500 2,128,960 2,209,770 Total Fire Services $14,207,277 $13,871,630 $13,835,130 $14,749,320 $15,330,720 Community Development
Building Administration 1,349,821 1,575,290 1,401,980 1,443,720 1,527,510 Building Inspection 492,499 592,650 421,870 587,890 620,970 Long Range Planning 727,613 1,077,190 1,048,140 0 0
Current Planning 866,324 958,180 800,810 1,611,160 1,673,820 Commission, Boards & Committee Support 29,844 54,080 46,870 37,730 37,730 Planning Administration 456,942 498,750 448,420 501,360 511,060 Community Development Administration 956,875 793,660 707,850 966,390 1,132,300 Code Compliance 901,170 1,358,020 1,249,640 1,382,010 1,397,400 Weed Abatement 166,707 160,000 160,000 160,000 160,000
Park Ranger 218,947 436,490 419,610 691,160 754,890
Total Community Development $6,166,742 $7,504,310 $6,705,190 $7,381,420 $7,815,680 General Fund Summary by Department
133
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Description Actual Adj Budget Projected Budget Budget
Public Works
Development Engineering 714,596 699,610 624,800 658,450 678,380 Engineering Inspection 390,529 392,040 395,560 420,320 431,880 Traffic 509,567 563,000 563,730 598,620 617,310
Design & General Engineering (25,101) (12,550) 3,930 149,430 161,340 Streets Engineering 560,638 688,650 703,160 758,610 788,070 Major Street Maintenance 892,582 1,934,670 1,934,670 963,470 963,470 Public Works Administration 1,114,699 9,671,160 9,518,450 879,240 915,100 Emergency Planning 181,124 201,240 161,290 238,000 244,060 Traffic Signals 1,254,700 1,218,850 1,200,230 1,216,970 1,246,480 Traffic Maintenance 308,705 472,050 561,270 483,250 506,620 Maintenance Services Administration 825,141 915,040 887,320 962,420 993,310 Street Maintenance and Repair 636,183 700,380 600,730 848,480 876,620 Senior Citizen Facility 80,565 87,780 86,720 84,470 85,850 Parking Maintenance 207,528 196,790 196,790 213,010 215,250 Facilities Maintenance 2,311,193 3,183,730 3,050,050 4,999,370 2,574,780 Street Lighting 575,754 526,640 529,640 554,040 565,790 Trail Maintenance 287,300 280,110 280,110 286,020 291,790 Street Median & Trees 424,769 417,880 387,880 861,800 514,310 Streetscapes 738,212 1,104,620 1,056,950 858,760 884,010 Park Maintenance 3,752,345 5,486,570 5,402,410 4,086,010 4,043,900 Beach Maintenance 1,699,715 5,328,360 5,247,500 1,686,460 1,046,430 Parks & Beach Maint. Admin. 629,668 634,420 629,050 648,990 662,960 Total Public Works $18,070,412 $34,691,040 $34,022,240 $22,456,190 $19,307,710 Marine Safety
Operations & Rescue 1,768,927 2,143,600 2,113,410 1,979,970 2,065,780 Prevention & Education 114,684 160,260 132,040 137,760 142,850 Total Marine Safety $1,883,611 $2,303,860 $2,245,450 $2,117,730 $2,208,630 Beaches, Parks & Recreation (BP&R)
Ole Hanson Beach Club (OHBC) 214,887 235,170 235,550 247,310 253,200 Community Center 511,282 605,350 616,250 602,440 612,870 Community Services 1,275,675 1,264,640 1,310,430 1,388,010 1,408,550 Aquatics 1,280,575 1,355,680 1,311,440 1,437,120 1,469,590 VH Sports Field/SC Aquatics Facility 885,281 1,020,980 992,870 1,032,110 1,048,090 Steed Park Operations 297,476 667,590 631,940 630,220 644,910 Recreation Program/Events 499,833 720,370 662,670 790,410 807,070 Beaches, Parks & Recreation Adminstration 594,433 604,510 525,620 464,380 484,210 Total Beaches, Parks & Recreation $5,559,442 $6,474,290 $6,286,770 $6,592,000 $6,728,490 Total: $80,018,703 $100,874,900 $98,299,250 $88,337,120 $87,408,250 General Fund Summary by Department
134
General Government
Department Overview:

General Government consists of City Council, City Manager, City Clerk, and Economic Development. Responsibilities include development of strategic goals and policies, management of City operations, management of City records, administration of City elections and legal compliance with all municipal and State regulations, and development and expansion of the City's tax base. Also included are programs not directly assigned to a specific division, such as City administration, animal control and civic services.

Shading indicates contracted services
Citizens of
San Clemente
City Manager
Direct City Operations
Implement Council Policy
Community Relations
Intergovernmental Relations
City Attorney
Economic Development
Economic Development
Business Outreach/Retention
Marketing/Promotion
City General
Social Services
City Administration
Civic Services
City Clerk
Conduct Elections
Research & Records
Management
Legal Advertising & Bids
FPPC Filing Officer
Council-Related Services
City Council
Establish Policy
Legislative Process
External Committee
Representation
135
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Department Summary Actual Adj Budget Projected Budget Budget City Council 97,631 134,490 109,790 169,280 169,580
City Manager 681,878 1,028,670 933,140 1,032,060 1,096,470 City General 7,867,728 6,834,090 6,769,710 5,836,000 5,838,040 City Clerk 966,520 1,080,740 982,560 916,580 850,430
Economic Development 218,917 152,130 168,820 136,230 136,230 Total General Government Budget $9,832,674 $9,230,120 $8,964,020 $8,090,150 $8,090,750 FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Category Expenditure Summary Actual Adj Budget Projected Budget Budget Personnel 1,332,551 1,431,420 1,333,950 1,669,570 1,768,970 Supplies 53,689 45,620 38,110 27,300 28,300
Contractual Services 2,708,143 2,823,230 2,684,550 2,381,250 2,468,650 Other Charges 253,616 245,740 209,160 300,490 196,790
Interdepartmental Charges 1,993,070 2,001,920 2,001,920 1,916,540 1,916,540 Total Program Budget 6,341,069 6,547,930 6,267,690 6,295,150 6,379,250 Transfers and Debt 3,383,665 2,663,330 2,663,330 1,795,000 1,611,500 Non-Operating Expenditures/Transfers Capital/One-time Studies 107,940 18,860 33,000 0 100,000 Total General Government Budget $9,832,674 $9,230,120 $8,964,020 $8,090,150 $8,090,750 Personnel Summary 7.00 7.50 8.00 8.00 8.00

General Government
Department Summary
City General Summary
City
Council

2.1%
City
Manager

12.8%
City Clerk

11.3%
Economic
Development…
City
General

72.1%
FY 2025
City
Council

2.1%
City
Manager

13.6%
City Clerk

10.5% Economic
Development

1.7%
City
General

72.2%
FY 2026
136
Expenditures FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26 Description Actual Adj Budget Projected Budget Budget
Full-Time Salaries $745,042 $867,820 $820,570 $1,040,240 $1,116,340 Part-Time Salaries 121,303 50,340 43,690 54,540 54,840
Overtime 7,905 8,700 8,000 10,700 10,700
Benefits 458,301 504,560 461,690 564,090 587,090
Total Personnel 1,332,551 1,431,420 1,333,950 1,669,570 1,768,970 Office Supplies 44,627 34,820 32,750 20,250 20,250
Other Operating Supplies 9,063 10,800 5,360 7,050 8,050 Total Supplies 53,690 45,620 38,110 27,300 28,300
Administrative 8,991 61,850 54,950 18,750 18,750
Travel and Training 24,733 33,270 25,790 32,110 32,270
Property Insurance 278,719 338,330 333,690 384,860 441,440 Maintenance 92,829 116,150 116,150 36,150 36,150
Legal Services 929,154 762,820 647,770 662,500 678,500
Rental 36,450 42,800 37,800 37,800 37,800
Animal Control 972,020 949,130 949,130 921,780 966,440
Other Contractual Services 365,247 518,880 519,270 287,300 257,300 Total Contractual Services 2,708,143 2,823,230 2,684,550 2,381,250 2,468,650 Miscellaneous Charges 71,274 71,000 73,850 70,550 71,350 Promotional Charges 79,337 97,640 92,810 97,440 92,940
Election Expenses 87,872 35,000 25,000 100,000 0
Social Service Charges 15,132 25,600 17,500 17,500 17,500 Contingency Reserve 0 16,500 0 15,000 15,000
Total Other Charges 253,615 245,740 209,160 300,490 196,790 Improvements Other Than Bldg. 107,940 18,860 33,000 0 0 Major Maintenance 0 0 0 0 100,000
Total Capital Outlay 107,940 18,860 33,000 0 100,000
Interdepartmental Charges 1,993,070 2,001,920 2,001,920 1,916,540 1,916,540 Total Interdepartmental Charges 1,993,070 2,001,920 2,001,920 1,916,540 1,916,540 Total Interfund Transfers 2,383,665 1,480,000 1,480,000 1,795,000 1,611,500 Total Debt Service 1,000,000 1,183,330 1,183,330 0 0
Total: $9,832,674 $9,230,120 $8,964,020 $8,090,150 $8,090,750 Significant Changes:

Personnel costs change due to vacancies being filled and all positions being budgeted. In FY 2023-24, the Coastal Administrator position budget was transferred to contract services in FY 2023-24.

Contractual services has multiple categories decreasign as some legal claims have been settled, Granicus software was implemented, studies were completed, and the Coastal Administrator costs budgeted in salaries.

Major Maintenance includes the old City hall slope grading/weathering project.

Transfers include amounts to Street Improvement, Capital Reserves, Transit funding, and Clean Ocean support.

Total debt service decreases as a Section 115 contribution will be funded from future savings.

General Government
Department Summary
137
Purpose Statement
Legislative Services
• Develop strategic goals and objectives for the City.
• Establish priorities and direction for the City through policy development and the legislative process. • Adopt and monitor the annual operating and capital improvement budgets. • Provide input on regional, state and federal matters affecting San Clemente.

FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Program Summary Actual Adj Budget Projected Budget Budget City Council 75,143 105,640 88,920 135,430 135,730
Cable Programming 22,488 28,850 20,870 33,850 33,850
Total City Council Budget $97,631 $134,490 $109,790 $169,280 $169,580 FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Category Expenditure Summary Actual Adj Budget Projected Budget Budget Personnel 48,048 51,470 46,310 84,690 84,990
Supplies 7,430 8,200 3,370 8,200 8,200
Contractual Services 17,786 18,150 17,900 16,150 16,150 Other Charges 11,277 26,760 12,300 25,260 25,260
Interdepartmental Charges 13,090 29,910 29,910 34,980 34,980 Total Program Budget 97,631 134,490 109,790 169,280 169,580 Capital/One-Time Studies 0 0 0 0 0
Total City Council Budget $97,631 $134,490 $109,790 $169,280 $169,580 Personnel Summary 0 0 0 0 0
(Five Council Members are elected positions)
General Government
Legislative Division Summary
To establish civic leadership and provide direction in overseeing the business of the City, while being mindful of the needs, interests, and concerns of the citizens in an open and responsive manner. 138
Purpose Statement
City Manager Department Services
• Operational excellence and responsibility for the administration of the budget. • Fulfill the City of San Clemente's Mission Statement. • Prudent fiscal policies and practices.
• Preservation of the community's high quality of life. • A balanced, inclusive, and open approach to policy-making and city leadership. • Economic vitality with an emphasis on small and local serving businesses.

FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Program Summary Actual Adj Budget Projected Budget Budget City Manager 681,878 1,028,670 933,140 1,032,060 1,096,470 Total City Manager Budget $681,878 $1,028,670 $933,140 $1,032,060 $1,096,470 FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Category Expenditure Summary Actual Adj Budget Projected Budget Budget Personnel 635,515 820,600 730,250 980,480 1,044,890
Supplies 1,786 2,750 2,750 2,250 2,250
Contractual Services 9,683 169,200 164,150 9,200 10,200 Other Charges 5,514 6,580 6,450 7,580 6,580
Interdepartmental Charges 29,380 29,540 29,540 32,550 32,550 Total Program Budget 681,878 1,028,670 933,140 1,032,060 1,096,470 Non-Operating Expenditures Capital/One-Time Studies 0 0 0 0 0 Total City Manager Budget $681,878 $1,028,670 $933,140 $1,032,060 $1,096,470 Personnel Summary 3.00 3.00 4.00 4.00 4.00
General Government
City Manager Department Summary
To provide professional leadership in the administration and execution of policies and objectives formulated by City Council. As well as to develop and recommend alternative solutions to community problems for council consideration. To plan and develop new programs to meet future needs of the city and prepare the annual budget. Finally, to foster community pride in city government through excellent customer service. 139
Purpose Statement
City General Services
• Serve as a cost center for programs not directly assigned to a specific division. • Provide annual grants to social service programs.
• Provide as needed grants to civic programs.
• Provide a mechanism to transfer General Fund monies to programs or projects outside of the General Fund.

FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Program Summary Actual Adj Budget Projected Budget Budget Social Services 15,132 25,600 17,500 17,500 17,500
City Administration 7,852,596 6,808,490 6,752,210 5,818,500 5,820,540 Total City General Budget $7,867,728 $6,834,090 $6,769,710 $5,836,000 $5,838,040 FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Category Expenditure Summary Actual Adj Budget Projected Budget Budget Supplies 3,433 5,500 5,500 4,500 5,500
Contractual Services 2,381,786 2,140,410 2,100,790 2,138,140 2,225,380 Other Charges 108,974 133,300 126,400 128,250 125,550
Interdepartmental Charges 1,895,430 1,872,690 1,872,690 1,770,110 1,770,110 Total Program Budget 4,389,623 4,151,900 4,105,380 4,041,000 4,126,540 Transfers and Debt 3,383,665 2,663,330 2,663,330 1,795,000 1,611,500 Capital/One-Time Studies 94,440 18,860 1,000 0 100,000
Total City General Budget $7,867,728 $6,834,090 $6,769,710 $5,836,000 $5,838,040 Personnel Summary 0 0 0 0 0
General Government
City General Department Summary
To provide a cost center to account for programs and costs not directly assigned to a specific division. These include social programs and administrative costs.
140
Purpose Statement
City Clerk Department Services
• Produce City Council agendas and packets as well as meeting minutes. • Ensure legal compliance with electoral and governmental regulations. • Process City contracts.
• Conduct regular and special municipal elections and process initiative and referendum petitions. • Preserve and maintain all City records and respond to public records requests. • Implement the Leadership San Clemente program.
• Serve as filing officer for Fair Political Practices Commision statements.

FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Program Summary Actual Adj Budget Projected Budget Budget Council Related Services 874,751 962,030 873,850 791,530 826,180 Elections 91,769 118,710 108,710 125,050 24,250
Total City Clerk Budget $966,520 $1,080,740 $982,560 $916,580 $850,430 FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Category Expenditure Summary Actual Adj Budget Projected Budget Budget Personnel 574,318 559,350 557,390 604,400 639,090
Supplies 40,890 29,020 26,250 12,200 12,200
Contractual Services 204,804 382,090 302,040 118,580 117,740 Other Charges 91,338 40,500 27,100 102,500 2,500
Interdepartmental Charges 55,170 69,780 69,780 78,900 78,900 Total Program Budget 966,520 1,080,740 982,560 916,580 850,430 Capital/One-Time Studies 0 0 0 0 0
Total City Clerk Budget $966,520 $1,080,740 $982,560 $916,580 $850,430 Personnel Summary 4.00 4.00 4.00 4.00 4.00
General Government
City Clerk Department Summary
To accurately record and carefully preserve and safeguard the legislative history of the City of San Clemente. To maximize timely access to City records and information. To facilitate the democratic electoral process in an impartial manner that conforms with State law.
141
Purpose Statement
Economic Development Division Services
• Encourage employment
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Program Summary Actual Adj Budget Projected Budget Budget Economic Development 218,917 152,130 168,820 136,230 136,230 Total Economic Development Budget $218,917 $152,130 $168,820 $136,230 $136,230 FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Category Expenditure Summary Actual Adj Budget Projected Budget Budget Personnel 74,670 0 0 0 0
Supplies 150 150 240 150 150
Contractual Services 94,084 113,380 99,670 99,180 99,180 Other Charges 36,513 38,600 36,910 36,900 36,900
Total Program Budget 205,417 152,130 136,820 136,230 136,230 Capital/Capital Studies 13,500 0 32,000 0 0
Total Economic Development Budget $218,917 $152,130 $168,820 $136,230 $136,230 Personnel Summary 0 0.5 0 0 0
• Local business support and retention.
• Maintain and improve tax related revenue.
• Economic diversification
General Government
Economic Development Department Summary
Develop and implement policies, programs, and activities that will stimulate business startup, facilitate the expansion of existing businesses, and encourage the location of new businesses in order to create new jobs, expand the City of San Clemente's economic base, and enhance the quality of life for the citizens of San Clemente. 142
Shading indicates contracted services
Finance & Administrative Services
Department Overview:

The Finance & Administrative Services Department consists of the Finance, Information Technology, Human Resources, Risk Management, Purchasing, Budget and City Treasurer functions. The department provides customer service to internal and external clientele, financial accountability to the public, management of City debt and investments, development and monitoring of the budget, labor relations and negotiations, recruitments, administration of risk management and safety programs, administration of the City's IT Strategic Plan, and financial reporting including development of the Long Term Financial Plan.

City Manager
Admin Services Director
Information Technology
Technology Planning and
Implementation
Cyber Security, Internet and
Email
Applications, Databases, and
Web Services
Server, Desktop and
Mobile Computing
Networking and
Communications
User Support & Training
Geographical Information
Systems Mapping & Land
Use Database
City Treasurer
(elected)
Investment & Debt
Administration
Citizens of
San Clemente
Human Resources
Recruitment & Selection
Classification &
Compensation
Labor Relations
Workers' Compensation
Benefits Administration
Staff Development,
Welfare, and Training
Risk Management
Retired Senior
Volunteer Program
Financial Services
Accounts Payable
Accounts Receivable
Payroll
General Accounting
Financial Planning
Budgeting
Financial Reporting
Audit Support
Banking
Investment
Reporting
Business Services
Utility Billing
Capital Improvement
Projects
Business Licensing
Utility Rate Analysis
Central Cashiering
Finance
Purchasing
Fire Contract
Management
Police Contract
Management
Central Services
Purchasing
Contract Fleet
Services
Vehicle Maintenance &
Repair
Vehicle Acquisition
143
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Department Summary Actual Adj Budget Projected Budget Budget F&AS - Administration 227,958 443,000 424,400 564,590 592,410 Finance 2,292,685 2,583,930 2,528,180 2,666,900 2,742,690 Human Resources 747,008 763,030 807,450 799,770 817,620 Total F&AS Budget $3,267,651 $3,789,960 $3,760,030 $4,031,260 $4,152,720 FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 Budget
F&AS Expenditure by Category Actual Adj Budget Projected Budget % Change Personnel 2,234,076 2,666,260 2,639,220 2,952,970 3,089,980 Supplies 86,669 99,640 112,890 165,770 156,950
Contractual Services 639,324 703,050 685,220 585,500 578,550 Other Charges 25,582 23,360 25,050 24,380 24,600
Interdepartmental Charges 280,750 296,400 296,400 302,640 302,640 Total Program Budget 3,266,401 3,788,710 3,758,780 4,031,260 4,152,720 Debt 1,250 1,250 1,250 0 0
Capital/Capital Studies 0 0 0 0 0
Total F&AS Budget $3,267,651 $3,789,960 $3,760,030 $4,031,260 $4,152,720 Personnel Summary 19.11 19.50 19.50 19.50 19.50
Accomplishments for FY 2023-24
• Maintained Standard and Poor’s long-term financial “AAA” rating • Implemented the Sewer cost of service rate analysis study and new rates • Completed the Full-time classification and compensation study and implemented the approved recommendations. • Completed a CalPERS contract amendment to update Hourly Part-time excluded classifications. • Completd the purchase and ordering of 30 Fleet vehicles • Revised the Purchasing Policy fo rthe City
• Implemented new accounting standards related to leases and subscription based IT agreements Key Initiatives
• Assist with completion of the Water rate cost of service study • Complete negotiations for a successor agreement with the San Clemente City Employees Association. • Complete the transition of active CASA employees in the City's retirement program to CalPERS • Complete the CalPERS Health Contract transition for the Coastal Animal Services Authority (CASA) • Implement updated Business License and Transient Occupancy Tax software • Initiate study for transition and replacement of Enterprise Resource and cashiering software • Complete the dissolution of the former Redevelopment Agency Finance & Administrative Services
Department Summary
Finance & Administrative Services Summary
F&AS -
Administration

14.0%
Finance

66.2%
Human Resources

19.8%
FY 2025
F&AS -
Administration

14.3%
Finance

66.0%
Human Resources

19.7%
FY 2026
144
Expenditures FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26 Description Actual Adj Budget Projected Budget Budget
Full-Time Salaries $1,377,023 $1,698,250 $1,650,290 $1,894,830 $1,999,150 Part-Time Salaries 35,530 35,880 37,950 43,100 44,240
Overtime 73 1,000 1,200 1,200 1,200
Benefits 821,450 931,130 949,780 1,013,840 1,045,390
Total Personnel 2,234,076 2,666,260 2,639,220 2,952,970 3,089,980 Office Supplies 82,011 95,070 108,070 161,470 152,080
Other Operating Supplies 4,657 4,570 4,820 4,300 4,870
Total Supplies 86,668 99,640 112,890 165,770 156,950
Administrative 15,151 19,680 18,420 19,810 19,810
Travel and Training 5,524 18,530 12,720 17,070 17,220
Bank Merchant Fees 103,083 132,800 100,000 124,000 124,000 Maintenance 23,306 45,100 29,750 47,450 49,450
Accounting and Audit Services 38,830 70,790 50,700 51,700 51,700 Legal Services 0 10,000 10,000 10,000 10,000
Professional Services 229,182 207,770 256,750 174,850 165,750 Other Contractual Services 224,249 198,380 206,880 140,620 140,620 Total Contractual Services 639,325 703,050 685,220 585,500 578,550 Miscellaneous Charges 12,812 16,560 16,120 17,050 17,270 Promotional Charges 12,770 6,800 8,930 7,330 7,330
Total Other Charges 25,582 23,360 25,050 24,380 24,600
Improvements Other Than Bldg. 0 0 0 0 0
Total Capital Outlay 0 0 0 0 0
Interdepartmental Charges 280,750 296,400 296,400 302,640 302,640 Total Interdepartmental Charges 280,750 296,400 296,400 302,640 302,640 Total Interfund Transfers 0 0 0 0 0
Total Debt Service 1,250 1,250 1,250 0 0
Total: $3,267,651 $3,789,960 $3,760,030 $4,031,260 $4,152,720 Significant Changes:

Personnel costs increase as a result of full staffing budget levels based on vacancies during FY 2023-24.

Office supplies increase due to higher postage and anticipated mailings as a result legislative requirements from COVID causing late notices and shutoff postings were postponed for utility customers. Based on the current rules these actions will be implemented in FY 2025 and Fy 2026.

Contractual services decrease as implementation costs for business license software was budgeted in FY 2023-24 Finance & Administrative Services
Department Summary
145
Purpose Statement
Finance & Administrative Services Administration Services:
• Direct the Finance, Human Resources, and Information Technology divisions. • Oversee development of the annual operating and capital improvement budgets. • Manage the City’s investment portfolio in accordance with State and City ordinances and policies. • Develop and implement the annual Long Term Financial Plan and Information Technology Strategic Plan.

FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Program Summary Actual Adj Budget Projected Budget Budget F&AS - Administration 154,875 363,650 343,810 461,210 489,030 Treasurer 73,083 79,350 80,590 103,380 103,380
Total F&AS - Administration Budget $227,958 $443,000 $424,400 $564,590 $592,410 FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Expenditure by Category Actual Adj Budget Projected Budget Budget Personnel 122,835 342,180 321,670 443,730 471,550
Supplies 1,435 3,300 2,800 2,800 2,800
Contractual Services 67,117 76,100 76,100 98,600 98,600 Other Charges 10,321 6,420 8,830 6,420 6,420
Interdepartmental Charges 26,250 15,000 15,000 13,040 13,040 Total Program Budget 227,958 443,000 424,400 564,590 592,410 Capital/Capital Studies 0 0 0 0 0
Total F&AS - Administration Budget $227,958 $443,000 $424,400 $564,590 $592,410 Personnel Summary 2.00 2.00 2.00 2.00 2.00
Finance & Administrative Services
Finance & Administrative Services Administration Summary To provide services and to act as a consultant to our departments (internal customers) as well as to the citizens of our City (external customers). Additionally, oversight of all financial functions is provided to assure our stakeholders that public funds are expended in accordance with legally established appropriations and fiscal policies. 146
Purpose Statement
Finance Services
• Maintain financial oversight and administration of all City funds and accounts. • Manage the general accounting functions.
• Oversee and process business licensing.
• Manage the billing and collection of the City’s utility accounts. • Prepare and monitor operating and capital budgets.
• Direct the purchasing and contract administration activities.

FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Program Summary Actual Adj Budget Projected Budget Budget Financial Services 1,235,992 1,262,640 1,245,520 1,332,140 1,379,040 Utility Billing & Cashiering 748,708 913,040 881,280 1,012,830 1,032,150 Business Licensing 167,273 260,990 252,840 162,660 166,730 Purchasing 140,712 147,260 148,540 159,270 164,770
Total Finance Budget $2,292,685 $2,583,930 $2,528,180 $2,666,900 $2,742,690 FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Expenditure by Category Actual Adj Budget Projected Budget Budget Personnel 1,613,199 1,792,360 1,777,820 1,916,650 2,000,190 Supplies 79,635 90,590 104,090 156,920 148,100
Contractual Services 376,266 452,880 398,320 342,400 343,450 Other Charges 6,245 6,790 6,640 7,130 7,150
Interdepartmental Charges 216,090 240,060 240,060 243,800 243,800 Total Program Budget 2,291,435 2,582,680 2,526,930 2,666,900 2,742,690 Debt 1,250 1,250 1,250 0 0
Capital/Capital Studies 0 0 0 0 0
Total Finance Budget $2,292,685 $2,583,930 $2,528,180 $2,666,900 $2,742,690 Personnel Summary 13.61 14.00 14.00 14.00 14.00
Finance & Administrative Services
Finance Division Summary
To provide financial oversight, reporting, and general accounting services for all City programs, including financial reporting, financial forecasting, budgeting, cashiering, purchasing, contract administration, utility billing, and business license activities.
147
Purpose Statement
Human Resources Services
• Recruit and retain a qualified work force.
• Management of a City-wide training program using in-house staff and outside subject matter experts. • Administration of the City’s employee benefits programs, including medical, dental, life, disability insurance, and other City retirement and health & welfare programs. • Administer the risk management programs, including liability, workers' compensation, insurance and safety.

FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Program Summary Actual Adj Budget Projected Budget Budget Human Resources Admin. 739,898 693,910 686,520 752,820 780,470 Labor Relations 0 57,370 112,550 27,850 27,850
Employee Training 7,110 11,750 8,380 19,100 9,300
Total Human Resources Budget $747,008 $763,030 $807,450 $799,770 $817,620 FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Category Expenditure Summary Actual Adj Budget Projected Budget Budget Personnel 498,042 531,720 539,730 592,590 618,240
Supplies 5,599 5,750 6,000 6,050 6,050
Contractual Services 195,941 174,070 210,800 144,500 136,500 Other Charges 9,016 10,150 9,580 10,830 11,030
Interdepartmental Charges 38,410 41,340 41,340 45,800 45,800 Total Program Budget 747,008 763,030 807,450 799,770 817,620 Capital/Capital Studies 0 0 0 0 0
Total Human Resources Budget $747,008 $763,030 $807,450 $799,770 $817,620 Personnel Summary 3.50 3.50 3.50 3.50 3.50
Finance & Administrative Services
Human Resources Division Summary
To provide Human Resource services to the City departments, employees and the public. This includes administering the functions of recruitment and selection, classification and compensation, employee benefits, labor relations, employee training, workers' compensation, and risk management.
148
Shading indicates contracted services
Public Safety
Department Overview:

Public Safety consists of the Police, Fire Services and Marine Safety. Police Services are largely contracted through the Orange County Sheriff’s Department. Other contracts include crossing guards, citation processing, and other support activities. Police Services is responsible for providing law enforcement, police investigation, traffic enforcement, crime prevention, forensic services, public information and education services. Fire and Emergency Services are contracted through the Orange County Fire Authority. Ambulance transport services are contracted through Falck Ambulance Services. Fire Services is responsible for providing fire rescue and protection, fire investigation, hazardous materials response, paramedic, ambulance dispatch and transport, public information and education services. Marine Safety is responsible for providing for the safety of citizens through rescue response and medical aid, preventative enforcement, and public awareness.

Chief of Police Services Captain
City Manager
Contract Police Services
Patrol
Traffic
Investigation
Crime Prevention
Records
Volunteer Chaplains
Orange County Fire Authority
Division 3 Chief
Contract Fire Services
Operations
Fire Suppression
Fire Prevention
Paramedic Response
Ambulance Dispatch
Ambulance Transport (Falck)
Planning & Development
Investigations
Community Education
Marine Safety
Water Observation
Rescue Response &
Medical Aid
Law Enforcement
Environmental
Management
Junior Lifeguard Program
Ocean Safety Public
Marine Safety Chief
149
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Department Summary Actual Adj Budget Projected Budget Budget Police 21,030,894 23,009,690 22,480,420 22,919,050 23,773,550 Fire 14,207,277 13,871,630 13,835,130 14,749,320 15,330,720 Marine Safety 1,883,611 2,303,860 2,245,450 2,117,730 2,208,630 Total Public Safety $37,121,782 $39,185,180 $38,561,000 $39,786,100 $41,312,900 FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Category Expenditure Summary Actual Adj Budget Projected Budget Budget Personnel 1,593,607 1,694,140 1,621,200 1,757,050 1,846,750 Supplies 74,455 86,570 86,680 87,680 89,200
Contractual Services 31,534,802 35,658,890 35,168,650 35,886,220 37,321,800 Other Charges 16,715 23,150 23,080 21,580 21,580
Interdepartmental Charges 530,000 636,910 636,910 653,470 653,470 Total Program Budget 33,749,579 38,099,660 37,536,520 38,406,000 39,932,800 Debt 3,354,893 770,000 695,000 1,380,000 1,380,000
Capital/Capital Studies 17,310 315,520 329,480 100 100
Total Public Safety Budget $37,121,782 $39,185,180 $38,561,000 $39,786,100 $41,312,900 Personnel Summary 99.50 103.50 103.00 103.00 103.00
Accomplishments for FY 2023-24
• Continued to improve and utilize public safety data to respond to emerging threats and challenges • OCFA maintained response times and permitting standards • New Rancho Mission Viejo support rescue truck and fire station added to support regional rescues including San Clemente • Average police response time to on scene emergency calls under 5 minutes • Purchased 36 license plate reader cameras to be strategically placed throughout the City to assist in enforcement • Ocean lifeguards rescued 1,657 swimmers in distress, warned 23,944 visitors of dangerous situations, performed 914 medical aids and responded to 16,257 ordinance enforcement contacts and no drownings Key Initiatives
• Seek technology improvements to assist with the delivery of public safety services, including the remaining license plate readers
• OCSD onboarding of Peregrine technology platform to provide unified data analytics for data driven policing strategies • OCFA to acquire two new S70M (Firehawk) Helicopters to increase regional aerial firefighting capacity by 300% • Establish a CIP plan for future fire station repair and upgrades • Implement body cameras and updated police vehicle camera roll out • OCSD creation of Real Time Operations Center to enhance patrol and investigative services for the city. • Begin construction of secured parking area for Sheriff Department vehicles Public Safety
Department Summary
Public Safety Summary
Police
Services

57.6%
Fire
Services

37.1%
Marine
Safety

5.3%
FY 2025
Police
Services

57.5%
Fire
Services

37.1%
Marine
Safety

5.3%
FY 2026
150
Expenditures FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26 Description Actual Adj Budget Projected Budget Budget
Full-Time Salaries $480,524 $597,850 $544,990 $648,570 $682,600 Part-Time Salaries 611,124 607,040 612,820 618,710 630,100 Overtime 55,942 51,860 58,160 57,360 59,950
Benefits 446,017 437,390 405,230 432,410 474,100
Total Personnel 1,593,607 1,694,140 1,621,200 1,757,050 1,846,750 Office Supplies 3,573 3,980 4,100 4,780 5,080
Other Operating Supplies 65,231 75,160 75,150 75,470 76,670 Maintenance Supplies 5,651 7,430 7,430 7,430 7,450
Total Supplies 74,455 86,570 86,680 87,680 89,200
Administrative 806 2,250 2,500 2,500 2,500
Travel and Training 4,492 5,200 5,730 8,980 8,130
Utilities 52,425 65,940 64,950 61,200 61,540
Maintenance 76,093 87,380 85,880 94,500 100,550
Security Services 0 600,000 500,000 0 0
Fire Contract Services 10,833,172 11,401,610 11,401,610 11,962,240 12,462,830 Ambulance Program 1,849,975 1,951,150 1,948,500 2,000,960 2,081,770 Police Contract Services 18,178,545 20,678,680 20,310,450 20,891,110 21,720,260 Public Safety 359,806 437,480 417,480 473,740 489,300
Legal Services 100,323 99,600 102,100 102,100 102,100
Other Contractual Services 79,165 329,600 329,450 288,890 292,820 Total Contractual Services 31,534,802 35,658,890 35,168,650 35,886,220 37,321,800 Miscellaneous Charges 0 400 330 830 830
Promotional Charges 15,215 20,500 20,500 18,500 18,500
Social Service Charges 1,500 2,250 2,250 2,250 2,250
Total Other Charges 16,715 23,150 23,080 21,580 21,580
Improvements Other Than Bldg. 0 0 0 0 0
Machinery and Equipment 12,051 23,300 37,260 100 100
Major Maintenance 5,259 292,220 292,220 0 0
Total Capital Outlay 17,310 315,520 329,480 100 100
Interdepartmental Charges 530,000 636,910 636,910 653,470 653,470 Total Interdepartmental Charges 530,000 636,910 636,910 653,470 653,470 Total Interfund Transfers 0 0 0 0 0
Total Debt Service 3,354,894 770,000 695,000 1,380,000 1,380,000 Total: $37,121,783 $39,185,180 $38,561,000 $39,786,100 $41,312,900 Significant Change:

Personnel changes include the staffing for the full-time Marine Safety Officer position and increase from Class and Compensation implemented during FY 2023-24.

Contract costs increase by the largest amounts for the Fire Contract services provided by OCFA between 4-5% annually.

Police contract services increase to $21.7 million in FY 2025-26, with a smaller increase in FY 2024-25 to recognize vacancy savings and a higher anticipated budget in FY 2023-24. Security services decrease for the temporary security.

Total Debt Service increases for the payment to CalPERS for the pension costs of past Police and Fire personnel.

Public Safety
Department Summary
151
Purpose Statement
Police Services
• Provide law enforcement services to the public.
• Protect lives and property.
• Initiate and maintain crime prevention programs.
• Investigate and solve crimes.
• Provide educational programs to the public.

FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Program Summary Actual Adj Budget Projected Budget Budget Police Services 20,975,674 22,952,640 22,424,830 22,864,860 23,719,360 Local Police Services 34,715 43,050 41,550 40,090 40,090 RSVP Support Services 20,505 14,000 14,040 14,100 14,100 Total Police Services Budget $21,030,894 $23,009,690 $22,480,420 $22,919,050 $23,773,550 FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Category Expenditure Summary Actual Adj Budget Projected Budget Budget Supplies 12,726 14,300 14,300 14,340 14,340
Contractual Services 18,789,042 22,098,240 21,611,010 21,715,530 22,570,030 Other Charges 16,715 22,750 22,750 20,750 20,750
Interdepartmental Charges 325,430 414,100 414,100 395,830 395,830 Total Program Budget 19,143,913 22,549,390 22,062,160 22,146,450 23,000,950 Debt 1,874,930 437,000 395,000 772,500 772,500
Capital/Capital Studies 12,051 23,300 23,260 100 100
Total Police Services Budget $21,030,894 $23,009,690 $22,480,420 $22,919,050 $23,773,550 Personnel Summary* 54.00 58.00 58.00 58.00 58.00
*Direct FTE's based on Police Contract
Public Safety
Police Services Summary
To provide responsive, professional law enforcement service to all people in San Clemente. Police services includes the Orange County Sheriff's Department (OCSD) contract and other contractors used for public safety related activities, including crossing guards and other services to support police operations. RSVP support services is included as a separate program.
152
Purpose Statement
Fire Services
• Provide safety and emergency services to the public.
• Provide paramedic services.
• Provide ambulance dispatch and transport services.
• Provide fire investigation services.
• Respond to hazardous materials incidents.
• Provide fire prevention, public information and educational programs.

FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Program Summary Actual Adj Budget Projected Budget Budget Fire Contract Services 12,357,302 11,792,480 11,758,630 12,620,360 13,120,950 Ambulance Services 1,849,975 2,079,150 2,076,500 2,128,960 2,209,770 Total Fire Services Budget $14,207,277 $13,871,630 $13,835,130 $14,749,320 $15,330,720 FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Category Expenditure Summary Actual Adj Budget Projected Budget Budget Contractual Services 12,724,794 13,535,610 13,532,110 14,141,200 14,722,600 Interdepartmental Charges 2,520 3,020 3,020 620 620
Total Program Budget $12,727,314 $13,538,630 $13,535,130 $14,141,820 14,723,220 Debt 1,479,963 333,000 300,000 607,500 607,500
Total Fire Services Budget $14,207,277 $13,871,630 $13,835,130 $14,749,320 $15,330,720 Personnel Summary 39.00 39.00 39.00 39.00 39.00
Public Safety
Fire Services Summary
To provide quality safety and emergency service in a timely and efficient manner. These services are contracted through the Orange County Fire Authority (OCFA) and Ambulance Services contract provider. 153
Purpose Statement
Marine Safety Services
• Provide water observation, rescue response, medical aid and law enforcement services. • Provide instructional water safety programs through the junior lifeguard, school education, community outreach and media programs.

FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Program Summary Actual Adj Budget Projected Budget Budget Operations Rescue 1,768,927 2,143,600 2,113,410 1,979,970 2,065,780 Prevention and Education 114,684 160,260 132,040 137,760 142,850 Total Marine Safety Budget $1,883,611 $2,303,860 $2,245,450 $2,117,730 $2,208,630 FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Category Expenditure Summary Actual Adj Budget Projected Budget Budget Personnel 1,593,607 1,694,140 1,621,200 1,757,050 1,846,750 Supplies 61,729 72,270 72,380 73,340 74,860
Contractual Services 20,966 25,040 25,530 29,490 29,170 Other Charges 0 400 330 830 830
Interdepartmental Charges 202,050 219,790 219,790 257,020 257,020 Total Program Budget $1,878,352 $2,011,640 $1,939,230 2,117,730 2,208,630 Capital/Capital Studies 5,259 292,220 306,220 0 0
Total Marine Safety Budget $1,883,611 $2,303,860 $2,245,450 $2,117,730 $2,208,630 Personnel Summary 6.50 6.50 6.00 6.00 6.00
Public Safety
Marine Safety Division Summary
To maximize the safety and well-being of visitors to San Clemente's beach and marine environment through comprehensive public education, preventive measures, and responsive emergency intervention. 154
Shading indicates contracted services
Community Development
Department Overview:

The Community Development Department consists of Community Development Administration, Building, Planning and Code Compliance divisions. This department is responsible for implementation of San Clemente’s vision and policy as it relates to land development, housing, affordable housing development, construction and code enforcement.

Community Development
Director
Building
Building Code Compliance
Building Inspection
Permit Issuance
Structural Design Assessment
Plan Check
Americans with Disabilities
Act (ADA) Compliance
Planning
Land-use Planning
Project Processing
Coastal Planning
Architectural Review
Special Project Management
Historic & Environmental
Preservation
General Plan & Zoning
Housing Program
Commision & Committee
Support
City Manager
Code Compliance
Code Enforcement
Water Quality Compliance
Weed Abatement
City Prosecutor Services
Code Education Outreach
Permit/License
Compliance
Park/Beach Patrol &
Enforcement
Park Reservation
Check-In
OCSD Coordination
Services
Homeless Outreach
Community Development Administration
Special Project Management
Intergovernmental Coordination
Social Service Programs
Community Development Block Grant
155
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Department Summary Actual Adj Budget Projected Budget Budget Community Development - Admin 956,875 793,660 707,850 966,390 1,132,300 Building 1,842,320 2,167,940 1,823,850 2,031,610 2,148,480 Planning 2,080,723 2,588,200 2,344,240 2,150,250 2,222,610 Code Compliance 1,286,824 1,954,510 1,829,250 2,233,170 2,312,290 Total Community Development Budget $6,166,742 $7,504,310 $6,705,190 $7,381,420 $7,815,680 FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Category Expenditure Summary Actual Adj Budget Projected Budget Budget Personnel 4,099,062 4,986,300 4,485,940 5,602,800 5,973,760 Supplies 42,257 63,480 48,310 71,660 62,460
Contractual Services 1,442,081 1,800,410 1,517,070 763,930 764,930 Other Charges 5,832 26,230 25,980 21,100 21,100
Interdepartmental Charges 577,510 627,890 627,890 643,430 643,430 Total Program Budget 6,166,742 7,504,310 6,705,190 7,102,920 7,465,680 Capital/Capital Studies 0 0 0 278,500 350,000
Total Community Development Budget $6,166,742 $7,504,310 $6,705,190 $7,381,420 $7,815,680 Personnel Summary 34.25 37.00 37.00 39.00 39.00
Accomplishments for FY 2023-24
• Completed an Ordinance to clarify and streamline planning permit processes. • Initiated new Historic Property Preservation Agreement inspection program and update the Historic Resources Report Survey • Initiated Housing Element programs, including public outreach to initiate an Objective Design Standards Ordinance • Adopted SB9 implementation ordinance and fee schedule consistent with State law. • Adopted Accessory Dwelling Unit ordinance consistent with state law. • Implemented new permit tracking software system (Central Square), including online review and approval ability • Received $500,000 grant from the California Coastal Commission for a Nature Based Coastal Resiliency Feasibility Study to develop sand retention pilot projects
• Expanded the Park Ranger Program with a Supervisor and two Senior Park Rangers, enhancing service capability • Reduced the number of unhoused individuals in San Clemente through external agency coordination and providing resources • Implemented SolarApp+ for online approval and issuance • Increased effectiveness for both 1st and 2nd plan review turnaround times Key Initiatives
• Administer the CDBG grant and provide social service grants to non-profits. • Implement SB 2 Permanent Local Housing Allocation (PHLA) 5 year plan • Complete Local Coastal Program Plan, Categorial Exclusion update and Land Use Plan Amendments • Complete the State annual reporting for the General Plan and Housing Element Annual Progress Report • Update City Design Guidelines and amend Zoning Code to codify design standards • Finalize the Code Compliance Division Policy and Procedural Manual for consistent and efficient • Prioritize technology solutions for improved reporting, activity tracking, and mobile operational capabilities • Introduce the ability to process Building permits for projects of all sizes electronically • Enhance Park Ranger program enforcement capabilities to address issues on public property affecting health and safety • Assist the Public Safety Committee and Joint Homeless Subcommittee in completion of their respective Work Plans • Transition Park Ranger reporting and activity-tracking processes to electronic formats and provide mobile work capabilities Community Development
Department Summary
Community Development Summary
Building

27.5%
Planning

29.1%
Comm Dev Admin

13.1%
Code
Compliance

30.3%
FY 2025
Building

27.5%
Planning

28.4% Comm Dev Admin

14.5%
Code
Compliance

29.6%
FY 2026
156
Expenditures FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26 Description Actual Adj Budget Projected Budget Budget
Full-Time Salaries $2,423,141 $2,942,600 $2,683,380 $3,464,290 $3,736,260 Part-Time Salaries 232,996 334,780 227,010 292,810 292,810 Overtime 4,796 19,460 4,900 23,380 23,380
Benefits 1,438,129 1,689,460 1,570,650 1,822,320 1,921,310 Total Personnel 4,099,062 4,986,300 4,485,940 5,602,800 5,973,760 Office Supplies 9,890 18,430 17,660 18,360 18,360
Other Operating Supplies 30,477 39,900 27,000 49,050 39,850 Maintenance Supplies 1,890 5,150 3,650 4,250 4,250
Total Supplies 42,257 63,480 48,310 71,660 62,460
Administrative 12,466 20,310 14,700 15,230 15,230
Travel and Training 9,670 65,140 60,340 34,050 35,050
Utilities 0 100 0 100 100
Maintenance 362,463 157,900 146,440 146,900 146,900
Legal Services 229,876 286,000 231,000 231,000 231,000
Other Contractual Services 827,606 1,270,960 1,064,590 336,650 336,650 Total Contractual Services 1,442,081 1,800,410 1,517,070 763,930 764,930 Miscellaneous Charges 4,484 15,830 15,830 15,100 15,100 Promotional Charges 1,348 10,400 10,150 6,000 6,000
Total Other Charges 5,832 26,230 25,980 21,100 21,100
Machinery and Equipment 0 0 0 78,500 0
Capital Study 0 0 0 200,000 350,000
Total Capital Outlay 0 0 0 278,500 350,000
Interdepartmental Charges 577,510 627,890 627,890 643,430 643,430 Total Interdepartmental Charges 577,510 627,890 627,890 643,430 643,430 Total Interfund Transfers 0 0 0 0 0
Total Debt Service 0 0 0 0 0
Total: $6,166,742 $7,504,310 $6,705,190 $7,381,420 $7,815,680 Significant Changes:

Salaries and benefits increase due to the addition of one park ranger in both FY 2024-25 and in FY 2025-26, and other organizational changes increasing a Senior Planner to a Principal Planner.

Contractual services decrease as a result of lower contract assistance requirements with these services provided by staffing positions that were unfilled in FY 2023-24
Capital outlay costs include the purchase of new vehicles for the park ranger program and studies for hazard mitigation and the Climate Action Plan
Community Development
Department Summary
157
Purpose Statement
Administration Services
• Direct and supervise operations including land use planning, plan processing, building activities, code enforcement and customer service.
• Administer social services programs and targeted economic outreach.

FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Program Summary Actual Adj Budget Projected Budget Budget Community Development Admin 956,875 793,660 707,850 966,390 1,132,300 Total Community Dev Admin Budget $956,875 $793,660 $707,850 $966,390 $1,132,300 FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Category Expenditure Summary Actual Adj Budget Projected Budget Budget Personnel 561,583 619,550 587,240 635,560 651,470
Supplies 2,498 4,600 4,100 4,130 4,130
Contractual Services 338,425 110,400 57,600 52,700 52,700 Other Charges 969 2,290 2,090 3,140 3,140
Interdepartmental Charges 53,400 56,820 56,820 70,860 70,860 Total Program Budget 956,875 793,660 707,850 766,390 782,300 Capital/Capital Studies 0 0 0 200,000 350,000
Total Community Dev Admin Budget $956,875 $793,660 $707,850 $966,390 $1,132,300 Personnel Summary 3.00 3.00 3.00 4.00 4.00
Community Development
Administration Division Summary
To serve as the custodians of San Clemente community development and implement City Council policy related to land development, building codes, construction regulation, code enforcement and regional issues that affect the form and function of San Clemente.
158
Purpose Statement
Building Division Services
• Review and process building, mechanical, plumbing and electrical permit applications. • Perform building plan reviews of residential and commercial buildings to verify compliance with State and City requirements.
• Conduct building, mechanical, plumbing and electrical inspections during construction of residential and commercial buildings in order to verify compliance with State and City requirements. • Maintain permit records and plans document files.
• Provide information to public related to State and City construction codes.

FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Program Summary Actual Adj Budget Projected Budget Budget Administration 1,349,821 1,575,290 1,401,980 1,443,720 1,527,510 Inspection 492,499 592,650 421,870 587,890 620,970
Total Building Budget $1,842,320 $2,167,940 $1,823,850 $2,031,610 $2,148,480 FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Category Expenditure Summary Actual Adj Budget Projected Budget Budget Personnel 1,348,370 1,429,850 1,268,590 1,725,130 1,833,000 Supplies 18,870 25,230 11,700 12,050 21,050
Contractual Services 267,486 480,260 310,960 61,250 61,250 Other Charges 1,144 3,480 3,480 3,480 3,480
Interdepartmental Charges 206,450 229,120 229,120 229,700 229,700 Total Program Budget 1,842,320 2,167,940 1,823,850 2,031,610 2,148,480 Non-Operating Expenditures Capital/Capital Studies 0 0 0 0 0 Total Building Budget $1,842,320 $2,167,940 $1,823,850 $2,031,610 $2,148,480 Personnel Summary 10.75 11.00 11.00 11.00 11.00
Community Development
Building Division Summary
To ensure the quality of life of those who live, work and visit the City of San Clemente by protecting life and property through the regulation of construction, use and occupancy of buildings, and by providing customer oriented permit, plan review and inspection services in a responsive, knowledgeable, professional, fair manner with integrity and consistency. 159
Purpose Statement
Planning Division Services
• Provide high level of customer service through public counter and telephone assistance, case management, weekly client communications, and business liaisons.
• Develop and maintain the City General Plan, Local Coastal Plan, Zoning Ordinance, Specific Plans and other relevant policy documents.
• Implement the long-range land use, housing, mobility and complete streets, urban design, open space, historic, environmental, coastal and hillside development policies and programs. • Review and process development applications and City Capital Projects to ensure they meet the City's General Plan, Zoning Ordinance, Design Guidelines, and other adopted policies and standards. • Present recommendations and information to the City Council and Planning Commission for policy development. • Review building plan checks for compliance with the Zoning Ordinance and City conditions of approval. • Review and Process environmental reports and related documents.

FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Program Summary Actual Adj Budget Projected Budget Budget Long Range Planning 727,613 1,077,190 1,048,140 0 0
Current Planning 866,324 958,180 800,810 1,611,160 1,673,820 Commissions/Boards/Committees 29,844 54,080 46,870 37,730 37,730 Planning Administration 456,942 498,750 448,420 501,360 511,060 Total Planning Budget $2,080,723 $2,588,200 $2,344,240 $2,150,250 $2,222,610 FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Category Expenditure Summary Actual Adj Budget Projected Budget Budget Personnel 1,458,250 1,693,710 1,454,780 1,745,440 1,835,000 Supplies 1,750 8,120 7,620 26,920 8,720
Contractual Services 462,464 719,000 714,520 218,180 219,180 Other Charges 3,219 17,740 17,690 11,550 11,550
Interdepartmental Charges 155,040 149,630 149,630 148,160 148,160 Total Program Budget 2,080,723 2,588,200 2,344,240 2,150,250 2,222,610 Capital/Capital Studies 0 0 0 0 0
Total Planning Budget $2,080,723 $2,588,200 $2,344,240 $2,150,250 $2,222,610 Personnel Summary 10.50 11.00 11.00 11.00 10.00
In FY 2024-25 and FY 2025-26 the Long Range Planning Program was consolidated into the Current Planning Budget.

Community Development
Planning Division Summary
To provide guidance and support to help create a high quality of life in a community that offers opportunities for people to live, work, and play by implementing the City's vision, goals, and policies in the City Centenial General Plan. Provide high quality customer service by treating applicants and the public in a responsive, professional and fair manner. To improve the quality of life for persons of all economic levels through the provision of decent housing, new housing opportunities, social services, and neighborhood revitalization. 160
Purpose Statement
Code Compliance Division Services
• Receive community concerns and complaints regarding violations of the City's Municipal Code (SCMC) and and specific City Codes. other adopted provisions related to public nuisances, zoning and land-use violations, short-term lodging, signs, commercial operations, noise, new construction and maintenance, and other various regulations. • Investigate and resolve complaints to ensure compliance with applicable SCMC requirements. • Address complaints, and investigate concerns or noncompliance with City-issued permits, licenses, or other approvals. • Review proposed projects through the Development Management process to mitigate potential code enforcement issues by providing comments to applicants and applying discretionary project conditions. • Work as liaisons with the City's various divisions and property owners to provide the education, resources, and contacts available to maintain properties in compliance with the SCMC. • Maintain statistical data on each case to ensure compliance and reporting capability. • Inspect tenant housing complaints for substandard conditions and illegal dwelling units. • Manage and implement the City's annual Weed Abatement Program. • Manage and implement the Volunteer Code Compliance program. • Patrol public-parking areas and assist with the enforcement of violations. • Ensure compliance with the City's public camping and beach curfew-related regulations. • Work with the City Attorney's and Prosecutor's offices to assist in City litigation related to municipal code violations. • Utilize Geographic Assignment Areas and Educational Outreach Programs to proactively reduce future violations.

FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Program Summary Actual Adj Budget Projected Budget Budget Code Compliance 901,170 1,358,020 1,249,640 1,382,010 1,397,400 Weed Abatement 166,707 160,000 160,000 160,000 160,000
Park Ranger 218,947 436,490 419,610 691,160 754,890
Total Code Compliance Budget $1,286,824 $1,954,510 $1,829,250 $2,233,170 $2,312,290 FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Category Expenditure Summary Actual Adj Budget Projected Budget Budget Personnel 730,859 1,243,190 1,175,330 1,496,670 1,654,290 Supplies 19,139 25,530 24,890 28,560 28,560
Contractual Services 373,706 490,750 433,990 431,800 431,800 Other Charges 500 2,720 2,720 2,930 2,930
Interdepartmental Charges 162,620 192,320 192,320 194,710 194,710 Total Program Budget 1,286,824 1,954,510 1,829,250 2,154,670 2,312,290 Non-Operating Expenditures Capital/Capital Studies 0 0 0 78,500 0 Total Code Compliance Budget $1,286,824 $1,954,510 $1,829,250 $2,233,170 $2,312,290 Personnel Summary* 10.00 12.00 12.00 13.00 14.00
* Excludes Community Outreach Workers funded through other funds.

Community Development
Code Compliance Division Summary
To maintain a safe, healthy environment for our residents and visitors to live, work and play through assuring compliance with the City's land use, environmental and construction codes. In achieving this mission, the Code Compliance Division contributes to the long term stability of the City by protecting its economic vitality and diverstity resulting in a vibrant, balanced community capable of addressing today's needs and planning for tomorrow's challenges. The Division will assure compliance by encouraging voluntary compliance and sanctioning code violators who do not comply willingly. 161
162
Shading indicates contracted services
Public Works
Department Overview:

The Public Works Department consists of the Administration, Emergency Planning, Engineering and Maintenance Services Divisions. The department is responsible for emergency preparedness, review and inspection of development projects, public right-of-way management and inspection, asset management, traffic engineering, project engineering design and construction management, and operating and maintaining City infrastructure such as City buildings, beaches, parks, sports facilities, streets, traffic signals and street lighting, trails, and municipal golf maintenance operations.

City Manager
Public Works Director /
City Engineer
Public Works Administration
Integrated Management & Oversight
Special Project Management
Policies, Procedures & Technical standards
Administrative & Clerical support
Beaches & Parks
Maintenance Services
Public Tree Maintenance
Parks & Beach
Maintenance
Vertebrate Pest
Management
Public Restroom
Maintenance
Park Improvements &
Renovations
Trail Maintenance
Median Maintenance
Engineering Services
Development Engineering,
Review & Permitting
Public Works &
Right-of-Way Inspection
Traffic Engineering
Capital Improvement Design &
Project Management
Street Improvement
Engineering & Design
Asset Inventory & Management
Computerized Maintenance
Management
Emergency Planning
Disaster Preparedness
Emergency Operations Center
Community Emergency
Response Team
Maintenance Services
Facilities & Street
Maintenance Services
Street Repair & Maintenance
Traffic Signals & Street Light
Maintenance
Facilities Maintenance
Regulatory/Street
Name/Informational Signage
Parking Meter Collection &
Maintenance
Contract Management
Street Cleaning
Golf Course
Maintenance
Landscape
Maintenance
Cart Path
Maintenance
Fence & Netting
Parking Lot and
Lighting Maintenance
Pest Management
163
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Department Summary Actual Adj Budget Projected Budget Budget Public Works Admin. 1,295,823 9,872,400 9,679,740 1,117,240 1,159,160 Engineering 3,042,811 4,265,420 4,225,850 3,548,900 3,640,450 City Maintenance Services 6,199,769 7,301,260 7,112,750 9,362,010 7,064,700 Beaches/Parks Maintenance 7,532,009 13,251,960 13,003,900 8,428,040 7,443,400 Total Public Works Budget $18,070,412 $34,691,040 $34,022,240 $22,456,190 $19,307,710 FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Category Expenditure Summary Actual Adj Budget Projected Budget Budget Personnel 6,292,166 7,175,890 6,870,440 7,790,840 8,095,470 Supplies 788,228 836,150 814,940 876,730 894,630
Contractual Services 7,095,187 15,963,180 15,746,430 7,017,250 7,105,890 Other Charges 13,740 24,150 25,880 26,190 26,540
Interdepartmental Charges 1,525,260 1,499,280 1,530,280 1,675,180 1,685,180 Total Program Budget 15,714,581 25,498,650 24,987,970 17,386,190 17,807,710 Capital/Capital Studies 2,355,831 9,192,390 9,034,270 5,070,000 1,500,000 Total Public Works Budget $18,070,412 $34,691,040 $34,022,240 $22,456,190 $19,307,710 Personnel Summary 44.30 44.30 44.30 45.30 45.30
Accomplishments for FY 2023-24
• Complete construction on the City Council chambers project at City Hall • Complete construction of the temporary Steed Park Pickleball Court Facility. • Rekeyed City facilities and replaced 11 parking pay stations • Complete the installation of the audio/video equipment for the Council Chambers at City Hall • Initiated the Casa Romantica Slope Stabilization project to stabilize land for the historic structure • Coordination and progression related to the San Clemente Sand Replenishment project • Expanded the Senior Mobility program
• Completed contract revision with CR&R for trash services.

Key Initiatives
• Complete Marine Safety Building relocation study
• Initiate the Ave. Del Mar electrical services and pavement rehabilitation • Complete study and design for construction of the pedestrian Audible Warning System for the Railroad • Complete the San Clemente Shoreline Project (Beach Sand Replenishment) with Corps of Engineers • Replace the Water Reclamation Plant gate
• Replace Liberty Park Playground shade sails
• Complete the rehabilitation of the Montalvo and Riviera Beach Trail Pedestrian Bridges. • Complete the Casa Romantica Slope Stabilization project to stabilize land for the historic structure Public Works
Department Summary
Public Works Summary
Public Works
Admin. 5.0%
Engineering

15.8%
City
Maintenance
Services 41.7%
Beaches/Parks
Maintenance

37.5%
FY 2025 Public Works
Admin. 6.0%
Engineering

18.9%
City
Maintenance
Services 36.6%
Beaches/Parks
Maintenance

38.6%
FY 2026
164
Expenditures FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26 Description Actual Adj Budget Projected Budget Budget
Full-Time Salaries $3,672,886 $4,355,400 $4,069,230 $4,776,740 $4,993,830 Overtime 255,857 206,020 245,470 220,270 220,420
Benefits 2,363,423 2,614,470 2,555,740 2,793,830 2,881,220 Total Personnel 6,292,166 7,175,890 6,870,440 7,790,840 8,095,470 Office Supplies 11,846 14,870 15,190 15,850 16,600
Other Operating Supplies 438,384 482,420 460,330 492,610 498,870 Street Signs & Materials 73,268 96,040 96,040 101,040 106,540 Maintenance Supplies 264,730 242,820 243,380 267,230 272,620 Total Supplies 788,228 836,150 814,940 876,730 894,630
Administrative 255 1,150 760 1,200 1,250
Travel and Training 8,497 16,170 16,570 18,190 15,740
Utilities 2,006,120 2,212,210 2,203,440 2,271,420 2,336,940 Maintenance 5,141,427 13,812,420 13,691,160 5,073,500 5,094,500 Internal Services (898,823) (954,000) (944,000) (1,070,000) (1,070,000) Sidewalk Pressure Washing 73,706 94,620 96,950 100,340 103,860 Rental 37,081 35,270 36,070 36,210 37,210
Animal/Pest Control 43,580 45,450 45,450 44,850 44,850
Other Contractual Services 683,344 699,890 600,030 541,540 541,540 Total Contractual Services 7,095,187 15,963,180 15,746,430 7,017,250 7,105,890 Miscellaneous Charges 10,260 19,290 12,930 13,190 13,490 Promotional Charges 0 700 700 750 800
Social Service Charges 3,480 4,160 12,250 12,250 12,250 Total Other Charges 13,740 24,150 25,880 26,190 26,540
Improvements Other Than Bldg. 968,602 4,356,480 4,363,620 2,300,000 0 Machinery and Equipment 23,245 0 0 0 0
Major Maintenance 478,252 2,865,850 2,700,590 1,470,000 550,000 Sidewalk Repair & Improvements 21,656 1,121,200 1,121,200 150,000 150,000 Major Street Maintenance 656,818 550,000 550,000 550,000 550,000 Slurry Seal 206,114 250,000 250,000 250,000 250,000
Capital Study 1,144 48,860 48,860 350,000 0
Total Capital Outlay 2,355,831 9,192,390 9,034,270 5,070,000 1,500,000 Interdepartmental Charges 1,525,260 1,530,280 1,530,280 1,706,180 1,716,180 Charges to Other Funds 0 (31,000) 0 (31,000) (31,000)
Total Interdepartmental Charges 1,525,260 1,499,280 1,530,280 1,675,180 1,685,180 Total Interfund Transfers 0 0 0 0 0
Total Debt Service 0 0 0 0 0
Total: $18,070,412 $34,691,040 $34,022,240 $22,456,190 $19,307,710 Significant Changes:

Personnel costs reflect the new Emergency Officer position and Associate Engineer reclassification.

Contractual services reflect decreases to maintenance costs as a result of the one-time costs for Slope stabilization at the Casa Romantica, while this is partially offset by increases to the tree maintenance contract. The change to the internal services is to recognize the added Associate Engineer position will be charging time to capital projects.

Capital outlay decrease as new projects are limited in the future years, with new projects including the Audible Warning System project and various other capital projects and studies.

Public Works
Department Summary
165
Purpose Statement
Administration Services
• Direct activities of the Engineering Services, Maintenance Services and Emergency Planning Divisions. Direct activities of the Engineering Services, Maintenance Services and Emergency Planning Divisions. • Develop and monitor annual operating and capital improvement project budgets. Develop and monitor annual operating and capital improvement project budgets. • Provide administrative and records management support. Provide administrative and records management support. • Develop and implement emergency response operating plans and conduct related readiness training. Develop and implement emergency response operating plans and conduct related readiness training. • Develop and update policies, procedures and technical design standards. Develop and update policies, procedures and technical design standards.

FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Program Summary Actual Adj Budget Projected Budget Budget Public Works Admin. 1,114,699 9,671,160 9,518,450 879,240 915,100 Emergency Planning 181,124 201,240 161,290 238,000 244,060 Total Public Works Admin Budget $1,295,823 $9,872,400 $9,679,740 $1,117,240 $1,159,160 FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Category Expenditure Summary Actual Adj Budget Projected Budget Budget Personnel 617,355 895,570 722,320 970,720 1,012,470
Supplies 6,967 11,630 11,630 11,930 11,980
Contractual Services 544,237 8,865,000 8,837,500 9,220 9,290 Other Charges 4,344 7,780 15,870 15,920 15,970
Interdepartmental Charges 122,920 92,420 92,420 109,450 109,450 Total Program Budget 1,295,823 9,872,400 9,679,740 1,117,240 1,159,160 Capital/Capital Studies 0 0 0 0 0
Total Public Works Admin Budget $1,295,823 $9,872,400 $9,679,740 $1,117,240 $1,159,160 Personnel Summary 6.00 6.00 5.00 5.00 5.00
Public Works
Administration Summary
To provide leadership and coordination of engineering, design, maintenance and emergency planning functions to ensure timely, cost effective and efficient delivery of services to all City Departments and the public in accordance with federal, state, and local regulations.
166
Purpose Statement
Engineering Division Services
• Provide engineering design, administration and construction of public works projects. • Issue residential/commercial development grading and construction inspection permits, right-of-way encroachment permits and transportation permits.
• Provide transportation, traffic, and parking services. • Process development projects and coordinate with Planning and Building divisions for development project reviews. • Conduct inspections of grading, water, sewer, streets, drainage and City facility projects to ensure conformance with approved plans and specifications.

FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Program Summary Actual Adj Budget Projected Budget Budget Development Engineering 714,596 699,610 624,800 658,450 678,380 Inspection 390,529 392,040 395,560 420,320 431,880
Traffic 509,567 563,000 563,730 598,620 617,310
Design & Development (25,101) (12,550) 3,930 149,430 161,340 Streets Engineering 560,638 688,650 703,160 758,610 788,070 Major Street Maintenance 892,582 1,934,670 1,934,670 963,470 963,470 Total Engineering Budget $3,042,811 $4,265,420 $4,225,850 $3,548,900 $3,640,450 FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Category Expenditure Summary Actual Adj Budget Projected Budget Budget Personnel 2,567,250 2,819,560 2,827,720 3,188,790 3,299,760 Supplies 6,384 15,300 14,990 16,670 17,120
Contractual Services (679,803) (727,970) (795,390) (872,230) (892,100) Other Charges 1,672 2,000 2,000 2,000 2,000
Interdepartmental Charges 262,720 235,330 255,330 263,670 263,670 Total Program Budget 2,158,223 2,344,220 2,304,650 2,598,900 2,690,450 Non-Operating Expenditures Capital/Capital Studies 884,588 1,921,200 1,921,200 950,000 950,000 Total Engineering Budget $3,042,811 $4,265,420 $4,225,850 $3,548,900 $3,640,450 Personnel Summary 15.00 15.00 16.00 17.00 17.00
Public Works
Engineering Services Summary
To provide professional engineering services for the planning, design, construction, inspection and maintenance of City infrastructure to meet existing and future demands for adequate services, that include transportation, park facilities, water supply and distribution, sewage collection and treatment, environmental protection, and drainage collection and conveyance.
167
Purpose Statement
City Maintenance Services
• Maintain and repair City-owned streets, sidewalks, traffic signals, traffic signs, street striping, parking meters and pay stations, street lights, and unimproved storm drainage channels. • Maintain City facilities and buildings.
• Manage contract street sweeping program.
• Support Engineering Division (Traffic Transportation) to manage traffic flow through coordinating traffic signals. • Support the Street Improvement Program, Major Street Maintenance and Slurry Seal programs.

FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Program Summary Actual Adj Budget Projected Budget Budget Traffic Signals 1,254,700 1,218,850 1,200,230 1,216,970 1,246,480 Traffic Maintenance 308,705 472,050 561,270 483,250 506,620 Maintenance Services Admin. 825,141 915,040 887,320 962,420 993,310 Street Maintenance & Repair 636,183 700,380 600,730 848,480 876,620 Senior Center Facility 80,565 87,780 86,720 84,470 85,850 Parking Maintenance 207,528 196,790 196,790 213,010 215,250 Facilities Maintenance 2,311,193 3,183,730 3,050,050 4,999,370 2,574,780 Street Lighting 575,754 526,640 529,640 554,040 565,790 Total City Maintenance Services Budget $6,199,769 $7,301,260 $7,112,750 $9,362,010 $7,064,700 FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Category Expenditure Summary Actual Adj Budget Projected Budget Budget Personnel 2,632,483 2,983,440 2,848,450 3,144,810 3,282,750 Supplies 454,482 452,000 430,790 468,230 480,720
Contractual Services 2,066,168 2,154,480 2,117,530 2,122,510 2,164,470 Other Charges 6,674 13,320 6,960 7,220 7,520
Interdepartmental Charges 732,970 714,020 725,020 829,240 829,240 Total Program Budget 5,892,777 6,317,260 6,128,750 6,572,010 6,764,700 Non-Operating Expenditures Capital/Capital Studies 306,992 984,000 984,000 2,790,000 300,000 Total City Maintenance Services Budget $6,199,769 $7,301,260 $7,112,750 $9,362,010 $7,064,700 Personnel Summary 20.80 20.80 20.80 20.80 20.80
Public Works
Facilities and Street Maintenance Services
To provide proactive and cost effective maintenance support services for the City's facilities and structures to achieve their maximum expected design life and to ensure a safe environment for the public and City employees. 168
Purpose Statement
Beaches/Parks Maintenance Services
• Oversee maintenance for beaches, parks, trails, medians, public trees, and the utilities facilities landscape. • Manage maintenance contractors to ensure compliance with expected service levels. • Maintain park playground equipment to safety standards regulated by the Federal Government. • Oversee the maintenance operations of the Muncipal Golf Course.

FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Program Summary Actual Adj Budget Projected Budget Budget Trail Maintenance 287,300 280,110 280,110 286,020 291,790 Street Median & Trees 424,769 417,880 387,880 861,800 514,310 Streetscapes 738,212 1,104,620 1,056,950 858,760 884,010 Park Maintenance 3,752,345 5,486,570 5,402,410 4,086,010 4,043,900 Beach Maintenance 1,699,715 5,328,360 5,247,500 1,686,460 1,046,430 Parks & Beach Maint. Administration 629,668 634,420 629,050 648,990 662,960 Total Beaches/Parks Maint. Budget $7,532,009 $13,251,960 $13,003,900 $8,428,040 $7,443,400 FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Category Expenditure Summary Actual Adj Budget Projected Budget Budget Personnel 475,078 477,320 471,950 486,520 500,490
Supplies 320,395 357,220 357,530 379,900 384,810
Contractual Services 5,164,585 5,671,670 5,586,790 5,757,750 5,824,230 Other Charges 1,050 1,050 1,050 1,050 1,050
Interdepartmental Charges 406,650 457,510 457,510 472,820 482,820 Total Program Budget 6,367,758 6,964,770 6,874,830 7,098,040 7,193,400 Non-Operating Expenditures Capital/Capital Studies 1,164,251 6,287,190 6,129,070 1,330,000 250,000 Total Beaches/Parks Maint. Budget $7,532,009 $13,251,960 $13,003,900 $8,428,040 $7,443,400 Personnel Summary 2.50 2.50 2.50 2.50 2.50
Public Works
Beaches/Parks Maintenance Services Summary
To maintain and preservethe City's beaches, parks, trails, medians, maintenance landscapes, urban forest and the pier in an efficient, safe and cost-effective manner.
169
170
Shading indicates contracted services
Beaches, Parks & Recreation
Department Overview:

The Beaches, Parks & Recreation Department consists of the Administration, Recreation, and Golf divisions.

The department operates several key community resources and historic facilities, and offers a wide range of enriching programs, services, and community special events that contribute to the quality of life in San Clemente. From our famous pier and beaches, to our beautiful inland trails and hillsides, the department strives to serve the community's needs while helping to celebrate and preserve the many truly unique and special qualities that make San Clemente such an outstanding place to live, work, and play.

City Manager
Beaches, Parks and
Recreation Director
Beaches, Parks & Recreation Administration
Organizational Development
Beaches, Parks & Recreation Commission
Long & Short Term Planning
Arts & Culture Commission
Golf
Operation of Municipal
Golf Course
Golf Course Committee
Landscape Maintenance
Contract Administration of
Pro-Shop Operations
Recreation
Recreation Magazine
Park & Facility Monitoring
Volunteers
Youth/Adult Sports
Special Events
City Partnership Events
Commercial Filming Permits
After School Programs
Aquatic Programs
Recreation Classes
Park & Facility Rentals and
Concessions
Special Event Permits
171
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Department Summary Actual Adj Budget Projected Budget Budget Beaches, Parks & Rec. Admin. 594,433 604,510 525,620 464,380 484,210 Recreation 4,965,009 5,869,780 5,761,150 6,127,620 6,244,280 Total Beaches, Parks & Rec. Budget $5,559,442 $6,474,290 $6,286,770 $6,592,000 $6,728,490 FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Category Expenditure Summary Actual Adj Budget Projected Budget Budget Personnel 2,624,302 3,327,590 3,186,180 3,432,460 3,554,090 Supplies 288,241 388,670 406,400 393,920 394,900
Contractual Services 988,096 1,079,200 1,033,430 984,420 999,500 Other Charges 1,236,563 1,211,220 1,193,150 1,275,120 1,273,920 Interdepartmental Charges 422,240 467,610 467,610 506,080 506,080 Total Program Budget 5,559,442 6,474,290 6,286,770 6,592,000 6,728,490 Capital/Capital Studies 0 0 0 0 0
Total Beaches, Parks & Rec. Budget $5,559,442 $6,474,290 $6,286,770 $6,592,000 $6,728,490 Personnel Summary 17.75 18.75 18.75 18.75 18.75
Accomplishments for FY 2023-24
• Completed addendum to environmental review of Steed memorial Park site-specific master plan update to incorporate 24 pickleball courts in planned design
• Recorded golf course usage/occupancy at 92% throughout the year • Implemented new youth sports partnership policy with new fees and application process • Completed Steed park concession stand upgrades and opened services to the public with in-house operations • Hosted San Clemente Ocean Games in support of longstanding tradition of watermen competitions • Established inaugural Dia de Los Muertos event, celebrating and honoring an important cultural event • Executed a lease agreement for development and operation of a miniature golf course facility at Vista Hermosa Sports Park Key Initiatives
• Complete site-specific park master plan updates for Linda Lane, San Luis Rey, San Gorgonio, and Bonito Canyon Parks • Revise or update policies related to fee waivers and partnership agreements, including sports, community and event partners • Evaluate and enhance the sports league offers for youth and adult sports Review and update recreation fees for facilities and services • Monitor and enforce lease provisions at municipal facilities • Support the expansion of the skate park at Steed Park/Ralphs Skate Court • Complete a master plan update for the municipal golf course that will include a future plan for operations • Initiate the design of two off-leash dog parks
• Expand access to public pool by providing additional family events and access to the Ole Hanson Beach Club Beaches, Parks & Recreation
Department Summary
Beaches, Parks and Recreation Summary
Beaches,
Parks & Rec.

Admin. 7.0%
Recreation

93.0%
FY 2025
Beaches, Parks
& Rec. Admin.

7.2%
Recreation

92.8%
FY 2026
172
Expenditures FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26 Description Actual Adj Budget Projected Budget Budget
Full-Time Salaries $1,009,780 $1,304,400 $1,235,740 $1,377,690 $1,466,280 Part-Time Salaries 775,186 1,127,280 1,093,980 1,102,900 1,104,620 Overtime 46,568 20,600 28,160 21,950 21,950
Benefits 792,768 875,310 828,300 929,920 961,240
Total Personnel 2,624,302 3,327,590 3,186,180 3,432,460 3,554,090 Office Supplies 10,052 9,950 9,950 9,950 9,950
Other Operating Supplies 263,398 251,720 259,320 247,350 248,300 Concession Supplies 874 110,000 120,000 120,000 120,000 Maintenance Supplies 13,917 17,000 17,130 16,620 16,650 Total Supplies 288,241 388,670 406,400 393,920 394,900
Administrative 14,224 16,140 16,520 15,590 16,270
Travel and Training 13,938 14,690 15,410 20,250 18,000
Maintenance 38,060 141,650 128,650 94,480 96,670
Professional Services 130,268 145,300 144,300 162,280 162,520 Bank Merchant Fees 47,015 53,000 48,850 50,980 52,000
Contractual Services 156,608 145,600 131,950 80,190 81,150 Total Contractual Services 988,096 1,079,200 1,033,430 984,420 999,500 Miscellaneous Charges 21,652 28,460 28,240 31,070 29,870 Promotional Charges 2,000 2,000 2,000 2,000 2,000
Special Event Costs 127,329 168,800 155,950 163,800 163,800 Contract Class Instructors 1,085,582 1,011,960 1,006,960 1,078,250 1,078,250 Total Other Charges 1,236,563 1,211,220 1,193,150 1,275,120 1,273,920 Improvements Other Than Bldg. 0 0 0 0 0
Total Capital Outlay 0 0 0 0 0
Interdepartmental Charges 422,240 467,610 467,610 506,080 506,080 Total Interdepartmental Charges 422,240 467,610 467,610 506,080 506,080 Total Interfund Transfers 0 0 0 0 0
Total Debt Service 0 0 0 0 0
Total: $5,559,442 $6,474,290 $6,286,770 $6,592,000 $6,728,490 Significant Change:

Personnel costs recognize the same level of staffing for the department.

Contractual services cost decrease as a result of a one time rate study to be initiated in FY 2023-24.

Other charges are primarily increasing by costs for contract class instructors.

Department Summary
Beaches, Parks & Recreation
173
Purpose Statement
Beaches, Parks & Recreation Administration Services
• Direct the Beaches, Parks and Recreation divisions of the City. • Provide staff assistance to the Beaches, Parks & Recreation Commission. • Provide staff assitance to the Arts & Culture Commission.

FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Program Summary Actual Adj Budget Projected Budget Budget Beaches, Parks & Rec. Admin. 594,433 604,510 525,620 464,380 484,210 Total BP&R Administration Budget $594,433 $604,510 $525,620 $464,380 $484,210 FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Category Expenditure Summary Actual Adj Budget Projected Budget Budget Personnel 486,069 524,450 446,560 423,160 446,440
Supplies 2,311 2,450 2,450 2,450 2,450
Contractual Services 52,346 42,950 41,950 3,950 1,700
Other Charges 6,697 14,120 14,120 11,450 10,250
Interdepartmental Charges 47,010 20,540 20,540 23,370 23,370 Total Program Budget 594,433 604,510 525,620 464,380 484,210 Capital/Capital Studies 0 0 0 0 0
Total BP&R Administration Budget $594,433 $604,510 $525,620 $464,380 $484,210 Personnel Summary 3.00 3.00 2.00 2.00 2.00
Beaches, Parks & Recreation
Administration Division Summary
To provide support, direction and oversight to Recreation Division and programs with an emphasis on community needs, environmental conservation, conserving historic facilities, providing enriching programs and special community events, and service to the public in an enjoyable and safe manner. 174
Purpose Statement
Recreation Services
• Develop and implement a variety of recreation programs and events for the community. • Coordinate City services for community partnered events. • Collaborate with community organizations to acquire funding and resources for programs. • Provide exceptional customer service to residents.
• Facilitate appropriate use of public facilities and parks through a permit process.

FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Program Summary Actual Adj Budget Projected Budget Budget Ole Hanson Beach Club (OHBC) 214,887 235,170 235,550 247,310 253,200 Community Center 511,282 605,350 616,250 602,440 612,870 Community Services 1,275,675 1,264,640 1,310,430 1,388,010 1,408,550 Aquatics 1,280,575 1,355,680 1,311,440 1,437,120 1,469,590 VH Sports Field/SC Aquatics Facility 885,281 1,020,980 992,870 1,032,110 1,048,090 Steed Park Operations 297,476 667,590 631,940 630,220 644,910 Recreation Programs/Events 499,833 720,370 662,670 790,410 807,070 Total Recreation Budget $4,965,009 $5,869,780 $5,761,150 $6,127,620 $6,244,280 FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Category Expenditure Summary Actual Adj Budget Projected Budget Budget Personnel 2,138,233 2,803,140 2,739,620 3,009,300 3,107,650 Supplies 285,930 386,220 403,950 391,470 392,450
Contractual Services 935,750 1,036,250 991,480 980,470 997,800 Other Charges 1,229,866 1,197,100 1,179,030 1,263,670 1,263,670 Interdepartmental Charges 375,230 447,070 447,070 482,710 482,710 Total Program Budget 4,965,009 5,869,780 5,761,150 6,127,620 6,244,280 Capital/Capital Studies 0 0 0 0 0
Total Recreation Budget $4,965,009 $5,869,780 $5,761,150 $6,127,620 $6,244,280 Personnel Summary 14.75 15.75 16.75 16.75 16.75
Beaches, Parks & Recreation
Recreation Division Summary
To promote health, wellness, and quality of life through services and programs that strengthen a sense of place and community, promote cultural unity, and facilitate neighborhood and community problem solving. 175
176
Special Revenue Funds account for the proceeds of specific revenue sources that are restricted by law or administrative action to expenditures for specific purposes.

Special Revenue Funds
Street
Improvement
Fund
Gas Tax Fund Miscellaneous
Grants Fund
Disaster Relief
Fund
Air Quality
Improvement
Fund
Local Cable
Infrastructure
Fund
Police Grants
Fund Local Transit
Building
Homes & Jobs
Act
177
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Description Actual Adj Budget Projected Budget Budget
Beginning Balance $5,185,574 $4,771,110 $4,771,110 $1,142,350 $951,910 Revenues:

Street Improvement Assessments 4 0 0 0 0
Penalties on Delinquent Taxes 1 0 0 0 0
Measure M2 Apportionment 1,351,718 1,280,000 1,407,100 1,455,500 1,509,000 Investment Earnings 62,409 72,000 91,000 91,200 91,100
Other State Grants 51,585 0 0 0 0
Transfer from General Fund 500,000 500,000 500,000 500,000 500,000 Transfer from Water Depreciation 2,821 100,000 100,000 100,000 100,000 Transfer from Sewer Depreciation 0 100,000 100,000 100,000 100,000 Total Revenues 1,968,538 2,052,000 2,198,100 2,246,700 2,300,100 Expenditures:

Contractual Services 342,976 1,395,720 1,395,720 700,000 575,000 Capital Improvements* 1,958,561 4,811,460 4,378,090 1,675,000 1,800,000 Interdepartmental Charges 81,470 53,050 53,050 62,140 62,140 Total Expenditures 2,383,007 6,260,230 5,826,860 2,437,140 2,437,140 Ending Balance $4,771,105 $562,880 $1,142,350 $951,910 $814,870 Fund Balance: Fund balance will be $814,870 at the end of FY 2025-26.

Street Improvement Fund
042-848
Description: The Street Improvement Fund was a benefit assessment district approved by the City Council on July 19, 1995, established to provide a designated fund for the rehabilitation of City streets. This assessment district expired in FY 2011-12, but the fund is utilized for rehabilitation of City streets with other revenue amounts.

Funding Source: Revenue sources include Measure M monies, contributions from the City's General Fund and investment earnings. In addition, Water and Sewer projects are coordinated with street improvement projects to minimize surface reconstruction costs. Funds for these projects are transferred in from the applicable Water and Sewer Depreciation Reserves.

Legal Basis: Measure M monies are governed by the County of Orange Transportation Authority and are restricted. The General Fund and Other Fund transfers are not legally restricted.

Budget Overview: Revenues for FY 2024-25 and 2025-26 include Measure M2 revenues in the amount of $1.5 million, investment earnings of $91,000 and transfers from other funds of $700,000. Expenditures include capital improvements of $1.3 million annually for street improvement program projects, $100,000 for Alley/Parking Lot Pavement Rehabilitation, and $275,000 and $400,000 for Signal Synchronization projects. 178
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
*Detail of Capital Improvements: Actual Adj Budget Projected Budget Budget Alley Pavement Rehabilitation 37,669 0 0 0 0
Alley Pavement Rehabilitation 31,162 0 0 0 0
Del Mar Street Rehabilitation 12,516 1,234,900 1,180,070 0 0 Street Improvement Projects 762,461 582,020 582,020 0 0 Alley Pavement Rehabilitation 28,662 680,630 715,730 0 0 Street Improvement Projects 1,086,091 413,910 270 0 0
Street Improvement Projects 0 1,500,000 1,500,000 0 0
Alley Pavement Rehabilitation 0 400,000 400,000 0 0
Street Rehabilitation Program 0 0 0 1,300,000 1,300,000 Alley/Parking Lot Rehabilitation Program 0 0 0 100,000 100,000 Signal Synchronization Projects 0 0 0 275,000 400,000
Total Capital Improvements $1,958,561 $4,811,460 $4,378,090 $1,675,000 $1,800,000 Street Improvement Fund
179
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Description Actual Adj Budget Projected Budget Budget
Beginning Balance $5,037,081 $6,371,950 $6,371,950 $4,907,800 $5,538,590 Revenues:
2103 Motor Vehicle Fuel Tax 522,814 635,660 564,730 569,640 605,660 2105 Apportionment (Prop. 111) 365,157 420,940 390,500 398,250 410,940 2106 Apportionment 233,924 265,120 251,060 256,050 260,120 2107 Apportionment 497,648 505,600 533,370 544,260 548,000 2107.5 Apportionment 7,500 7,500 7,500 7,500 7,500
2031 Apportionment 1,416,476 1,585,750 1,535,810 1,641,700 1,658,000 OCTA Senior Transportation 105,221 111,490 111,490 117,300 120,570 Investment Earnings 28,042 80,230 105,890 100,400 100,500 Other County Grants 0 1,075,120 1,075,120 0 0
Miscellaneous Revenues 58,981 0 0 0 0
Transfer from General Fund 14,590 15,000 15,000 15,000 15,000 Transfer from Other Funds 35,131 0 0 0 0
Total Revenues 3,285,484 4,702,410 4,590,470 3,650,100 3,726,290 Expenditures:

Contractual Services 0 25,000 0 25,000 25,000
Other Charges 38,180 116,000 116,000 59,000 59,000
Capital Improvements* 1,406,174 7,680,830 5,403,310 2,400,000 3,950,000 Interfund Charges 52,630 35,310 35,310 25,310 25,310
Transfer to General Fund 453,629 520,000 500,000 510,000 510,000 Total Expenditures 1,950,613 8,377,140 6,054,620 3,019,310 4,569,310 Ending Balance $6,371,952 $2,697,220 $4,907,800 $5,538,590 $4,695,570 Fund Balance: Fund balance is budgeted to be $4.7 million at the end of FY 2025-26.

Gas Tax Funds
011-864/012-861/013-802/015-806
Description: The Gas Tax Fund is utilized for new construction and the reconstructing of City streets and the placement of asphalt for rehabiliation and preservation purposes. The fund also provides for the improvement and maintenance of county arterial bikeways and pedestrian walkways.

Funding Source: The main revenue sources for this fund are Gas Tax apportionments (2103, 2105, 2106, 2107, 2107.5), Traffic Congestion Relief, and Road Maintenance and Rehabilitation Account (2031) funds. Measure M revenues in this fund are grant revenues that are related to specific capital projects.

Legal Basis: This fund is governed by the California Street & Highways Code. Resources in this fund are restricted.

Budget Overview: Revenues for this fund include Gas taxes, grants, transfers, and other State program receipts. Fiscal years 2024-25 and 2025-26 capital projects total $2.4 million and $3.95 million respectively. Pojects include Arterial Street Pavement Maintenance ($750,000), Local Street Pavement Maintenance ($750,000), Traffic Signal Camera Replacement ($150,000), Street Sign Replacement Program ($50,000) per year. Other projects include Sidewalk repairs ($100,000) and ($450,000), AsNeeded Street Improvement Program ($200,000) and ($700,000), and Calafia Complete Streets ($150,000) and ($1.0 million). 180
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
*Detail of Capital Improvements: Actual Adj Budget Projected Budget Budget Camino Del Rio & Ave. La Pata Extension 35,131 13,150 13,150 0 0 Alley Pavement Rehabilitation 15,681 0 0 0 0
Camino De Los Mares Rehab I-5 to Vaquero 1,033 0 0 0 0
S. El Camino Real (Ave Mendocino to City Limit) 30,453 1,249,970 1,249,970 0 0 Street Sign Replacement Program 35,489 100,000 100,000 50,000 50,000 Del Mar Street Rehabilitation 0 450,000 450,000 0 0
RMRA Signalized Intersection Improvements 0 1,060,320 1,060,320 0 0 Pavement Preservation Program 1,461 496,320 495,360 0 0 As Needed Sidewalk Repair and Improvements 274 724,720 0 0 0 Pavement Preservation Program 15,489 684,510 684,510 0 0 Arterial Street Pavement Maintenance 1,271,163 228,840 0 0 0 Machinery and Equipment 0 7,000 0 0 0
Software 0 16,000 0 0 0
Sidewalk Repairs 0 550,000 0 0 0
Traffic Signal Cabinet & Pedestals Replacement 0 600,000 600,000 0 0 Arterial Street Pavement Maintenance 0 750,000 0 0 0
Local Street Pavememt Maintenance 0 750,000 750,000 0 0 As-Needed Street Improvement Program-Various 0 0 0 200,000 700,000 Arterial Street Improvement Program 0 0 0 750,000 750,000 Calle Pueblo Sidewalk Improvements 0 0 0 100,000 450,000 Local Street Improvement Program 0 0 0 750,000 750,000
Traffic Signal Camera Replacement 0 0 0 150,000 150,000 Camino Capistrano Crosswalk Improvements 0 0 0 100,000 0 Calafia Complete Streets 0 0 0 150,000 1,000,000
Mira Costa Pedestrian Island 0 0 0 150,000 0
ECR & Ave Palizada to Presidio Class 3 Bike Improv. 0 0 0 0 100,000 Total Capital Improvements $1,406,174 $7,680,830 $5,403,310 $2,400,000 $3,950,000 Gas Tax Fund
181
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Description Actual Adj Budget Projected Budget Budget
Beginning Balance $347,130 $407,750 $407,750 $546,850 $606,090 Revenues:

CDBG Home Rehabilitation 156,132 152,630 152,630 150,960 150,960 Public Facilities/Infrastructure Grant 394,633 232,380 232,380 125,000 125,000 Commercial Rehabilitation Grant 1,967 18,030 10,000 10,000 10,000 Public Services Grant 48,739 47,130 52,130 47,130 47,130 CDBG Administration Grant 38,112 80,250 57,850 62,850 62,850 CDBG CV Grant 63,558 0 0 0 0
Program Income -29,458 10,000 57,150 10,000 10,000
Total Revenues 673,683 540,420 562,140 405,940 405,940
Expenditures:

Personnel 63,160 0 0 0 0
Supplies 672 0 0 0 0
Contractual Services 105,973 246,740 246,740 219,640 219,640 Other Charges 36,285 37,130 37,130 37,130 37,130
Capital Outlay 394,632 232,400 125,000 75,000 150,000
Interfund Transfers 8,520 10,000 10,000 10,000 10,000
Interfund Charges 3,820 4,170 4,170 4,930 4,930
Total Expenditures 613,062 530,440 423,040 346,700 421,700 Ending Balance $407,751 $417,730 $546,850 $606,090 $590,330 Programs:

C.D.B.G. Housing Rehabilitation
Contractual Services 65,924 152,630 152,630 150,960 150,960 Other Charges 130 0 0 0 0
C.D.B.G. Commercial Rehabilitation
Contractual Services 1,967 18,030 18,030 10,000 10,000
C.D.B.G. CV Grant
Personnel 63,160 0 0 0 0
Supplies 398 0 0 0 0
Public Services
Other Charges 36,155 37,130 37,130 37,130 37,130
Transfer to General Fund 8,520 10,000 10,000 10,000 10,000 City Administration
Contractual Services 38,082 76,080 76,080 58,680 58,680 Supplies 274 0 0 0 0
Interdepartmental Charges 3,820 4,170 4,170 4,930 4,930 Public Facility/Infrastructure
CDBG Infrastructure 394,632 232,400 125,000 75,000 150,000 Total Expenditures $613,062 $530,440 $423,040 $346,700 $421,700 Fund Balance: The FY 2025-26 fund balance of $590,330 includes rehabilitation loan receivable amounts.

Miscellaneous Grants Fund
017-990
Description: The Miscellaneous Grants Fund is comprised of Federal Housing and Urban Development Community Development Block Grants (C.D.B.G.) and other grants received by the City for various projects related to community programs and public improvements.

Funding Source: The major source of revenue for this fund is C.D.B.G. monies.

Budget Overview: This fund includes CDBG grant revenues and program costs. Housing rehabilitation for low income households and infrastructure activities continue to be the major program initiative funded for FY 2024-25 and FY 2025-26.

Legal Basis: Resources in this fund are restricted based on the grant agreement. 182
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Description Actual Adj Budget Projected Budget Budget
Beginning Balance $302,055 $859,830 $859,830 $0 $0
Revenues:

Other Federal Grant 4,002,581 877,350 877,350 0 0
Investment Earnings 52,640 20,000 21,000 0 0
Transfer from Other Funds 475,000 0 0 0 0
Total Revenues 4,530,221 897,350 898,350 0 0
Expenditures:

Personnel 252,001 0 0 0 0
Supplies 47,364 0 0 0 0
Contractual Services 25,117 99,880 61,000 0 0
Other charges 55,376 115,770 27,380 0 0
Capital Outlay* 2,533,012 1,266,540 1,266,540 0 0
Transfer to General fund 1,059,574 403,260 403,260 0 0
Total Expenditures 3,972,444 1,885,450 1,758,180 0 0
Ending Balance $859,832 -$128,270 $0 $0 $0
Fund Balance: These funds are projected to fully utilized and the ending fund balance to be $0 at June 30, 2024.

Disaster Relief Fund
016-804
Description: The Disaster Relief fund was reactivated in FY 2019-20 and is utilized to pay for costs related to COVID related activities. The Disaster Relief Fund will be used to track costs incurred related to the pandemic and be used to provide resources to mitigate the impact to citizens and staff.

Funding Source: This fund was initially funded in FY 2019-20 through transfers from the General Fund and the General Liability Fund. These amounts provided were to provide initial amounts to fund COVID related costs until Federal and/or State resources are made available from grants or other resources.

Legal Basis: The funds contributed are to be used the the payment of COVID associated costs. The amounts were contributed from unrestricted resources. As amounts are recovered through grants or other funding the amounts received will be reimburse costs already paid by the City.

Budget Overview: Revenues are currently not budgeted from Federal or State resources due to the uncertain timing of the receipts. Costs paid from this fund are related to COVID and used as revenue replacmeent amounts to fund various activities and services to the public.
183
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
*Detail of Capital Improvements: Actual Adj Budget Projected Budget Budget Steed Park Lighting 1,825,870 159,580 159,580 0 0
Council Chambers 706,745 7,360 7,360 0 0
Vista Hermosa Aquatic Center Pool Replaster 397 1,099,600 1,099,600 0 0 Total Capital Improvements $2,533,012 $1,266,540 $1,266,540 $0 $0 Disaster Relief Fund
184
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Description Actual Adj Budget Projected Budget Budget
Beginning Balance $86,570 $114,830 $114,830 $203,960 $209,760 Revenues:

Other County Grants 0 250,000 267,340 0 0
Pollution Subventions 81,896 84,000 84,000 84,000 84,000 Investment Earnings 205 1,100 2,100 1,800 1,800
Total Revenues 82,101 335,100 353,440 85,800 85,800
Expenditures:

Contractual Services 53,842 87,510 87,510 80,000 80,000 Transfer to Other Funds 0 176,800 176,800 0 0
Total Expenditures 53,842 264,310 264,310 80,000 80,000 Ending Balance $114,829 $185,620 $203,960 $209,760 $215,560 Fund Balance: Fund balance will be $215,560 by the end of FY 2025-26.

Air Quality Improvement Fund
019-819
Description: The Air Quality Improvement Fund is utilized for programs designed to reduce air pollution from motor vehicles pursuant to either the California Clean Air Act of 1988 and/or the South Coast Air Quality Management District's (AQMD) plan prepared pursuant to Section 40460 of the California Health and Safety Code.

Funding Source: This fund receives revenue from the South Coast Air Quality Management District which levies a fee on motor vehicles registered within the District. Forty percent of the fees collected are distributed to cities in the district that have adopted mobile source air pollution reduction ordinances.

Legal Basis: The fees collected to support this fund are governed by the provisions of Section 44223 of the California Health and Safety Code. The City adopted Ordinance No. 1047 on April 17, 1991. This ordinance requires that the fees received be deposited into a separate Air Quality Improvement Fund, and be used for programs described above. Resources in this fund are restricted.

Budget Overview: Revenues of $85,800 are budgeted to be received during both FY 2024-25 and FY 2025-26. Expenditures of $80,000 for traffic calming program is budgeted in FY 2024-25 and FY 2025-26. 185
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Description Actual Adj Budget Projected Budget Budget
Beginning Balance $1,283,520 $1,151,400 $1,151,400 $1,131,880 $1,234,240 Revenues:

Franchise Taxes 215,045 192,000 185,000 185,000 185,000 Investment Earnings 13,453 10,000 26,500 20,000 20,000
Total Revenues 228,498 202,000 211,500 205,000 205,000
Expenditures:

Capital Improvements* 353,333 220,660 220,660 91,680 10,000 Interfund Charges 7,290 10,360 10,360 10,960 10,960
Total Expenditures 360,623 231,020 231,020 102,640 20,960 Ending Balance $1,151,395 $1,122,380 $1,131,880 $1,234,240 $1,418,280 *Detail of Capital Improvements
Machinery and Equipment 353,333 220,660 220,660 91,680 10,000 Total Capital Improvements $353,333 $220,660 $220,660 $91,680 $10,000 Fund Balance: Fund balance will be $1.4 million at the end of FY 2025-26.

Budget Overview: Revenues of $205,000 are budgeted annually during FY 2024-25 and FY 2025-26.

Local Cable Infrastructure Fund
018-245
Description: The Local Cable Infrastructure Fund is utilized to account for restricted funds received from Local Cable Companies (video service franchises). These funds are restricted to be used for equipment and infrastructure needs for public, educational, and government programing.

Funding Source: This fund receives revenue from any State video service franchise operating within the City limits. The fee is equal to 1% of the gross revenue of that franchisee.

Legal Basis: The fees collected to support this fund are governed by the State of California "Digital Infrastructure and Video Competition Act" (DIVCA), set forth as Public Utilities Code Section 5800. The City adopted Ordinance No. 1503 on April 6, 2010. The fees collected are restricted to be used for capital costs for public, educational, or government access facilities. 186
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Description Actual Adj Budget Projected Budget Budget
Beginning Balance $251,836 $258,650 $258,650 $213,620 $153,200 Revenues:

Federal & State Grants 165,271 178,380 175,000 180,000 185,000 Investment Earnings 2,839 4,100 6,910 6,000 6,000
Total Revenues 168,110 182,480 181,910 186,000 191,000
Expenditures:

Contractual Services 161,300 170,380 170,380 200,000 200,000 Other Charges 0 56,560 56,560 46,420 46,420
Total Expenditures 161,300 226,940 226,940 246,420 246,420 Ending Balance $258,646 $214,190 $213,620 $153,200 $97,780 Budget Overview: A portion of two deputy positions are partially funded by a state COPS grant. Donations to this fund are used to fund the Crime Prevention, Character Counts, Parent Project and Chaplain programs. Program expenses vary depending on the amount of donations received.

Fund Balance: Fund balance is budgeted to be $97,780 at the end of FY 2025-26.

Police Grants Fund
002-217
Description: The Police Grants Fund was established in 2001 to track various Federal and State grants, donations to the Police Services programs and narcotic forfeiture monies.

Funding Source: This fund receives revenue from Federal grants (Local Law Enforcement Block Grant - LLEBG), State Citizens Option for Public Safety grant (State COPS), donations (Chaplains, Neighborhood Watch, Character Counts) and narcotic forfeitures. The grant monies from Local Law Enforcement and Supplemental Law Enforcement must be used for "front-line" enforcement such as additional personnel or field equipment. These are awarded on an annual basis. The COPS grant is allocated to the City from the State for the purpose of ensuring public safety. Donations are received from the community and local businesses for specific programs presented by the Sheriff's Department. Narcotic forfeiture monies are received from the Federal government for the City's participation in activities that recover cash or assets from convicted drug offenders.

Legal Basis: The fees collected to support this fund are governed by the provisions of the individual grants and are to be used for programs described above. Resources in this fund are restricted. 187
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Description Actual Adj Budget Projected Budget Budget
Beginning Balance -$363,143 -$924,670 -$924,670 $61,550 $84,130 Revenues:

Other County Grants 56,690 250,000 271,500 200,880 0
Trolley Transit Program 0 1,361,150 1,361,150 592,850 0 Investment Earnings -8,071 0 0 0 0
Transfer from General Fund 300,000 265,000 265,000 330,000 330,000 Transfer from Other Funds 0 176,800 176,800 0 0
Total Revenues 348,619 2,052,950 2,074,450 1,123,730 330,000 Expenditures:

Contractual Services 870,913 1,088,970 1,025,970 1,028,740 0 Interdepartmental Charges 39,230 62,260 62,260 72,410 72,410 Total Expenditures 910,143 1,151,230 1,088,230 1,101,150 72,410 Ending Balance -$924,667 -$22,950 $61,550 $84,130 $341,720 Fund Balance: Fund balance is budgeted at $341,720 at the end of FY 2025-26.

Local Transit Program
021-808
Description: The Local Transit Program Fund was established to provide a designated fund for the San Clemente Rides and Trolley transit programs funded by the Orange County Transit Authority under the Measure M2 program. Both programs contain a reimbursement grant with a required match provided by the General fund.

Funding Source: This fund includes grant revenues from the Orange County Transit Authority (OCTA) Measure M2 grants for the SC Rides program and the summer trolley activities. A transfer from General Fund is used to fund the match requirement related to these program activities. Revenue sources include OCTA Measure M2 monies, contributions from the City's General Fund and investment earnings.

Legal Basis: Measure M monies are governed by the Orange County Transportation Authority (OCTA) and are restricted.

Budget Overview: Revenues include Measure M2, project V funds in the amount of $592,850 for trolley operations and other County grants to fund the SCRides program. These partially fund operations which are subsidized by a General Fund transfer to match the grants. OCTA grant reimbursements have been slow. Expenditures include SCRides program costs to Lyft and Butterfli in the amount of $278,000 and $658,740 for trolley contractual services. These grants have not yet been renewed and the trolley and SCRides program are not budgeted in FY 2025-26 until funding is obligated by OCTA. 188
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Description Actual Adj Budget Projected Budget Budget
Beginning Balance $0 $84,610 $84,610 $139,190 $155,470
Revenues:

State Planning Grant 189,040 293,830 293,830 293,830 293,830 Investment Earnings 400 2,000 2,240 2,300 2,300
Total Revenues 189,440 295,830 296,070 296,130 296,130
Expenditures:

Personnel 101,675 208,010 186,740 225,780 241,400
Supplies 0 7,280 6,580 2,660 2,660
Contractual Services 3,160 341,010 32,180 32,180 32,180 Interdepartmental Charges 0 15,990 15,990 19,230 19,230 Total Expenditures 104,835 572,290 241,490 279,850 295,470 Ending Balance $84,605 -$191,850 $139,190 $155,470 $156,130 Fund Balance: Fund balance is budgeted at $156,130 at the end of FY 2025-26.

Building Homes & Jobs Act (SB2) Fund
027-821
Description: The Building Homes & Jobs Act (SB2) Fund was established to provide a dedicated source of funding for housing related activities, including updating general plans, community plans, specific plans, and local planning related to implementation of sustainable community strategies or local coastal plans.

Funding Source: This fund includes State grant revenues based on the collection of a document recording fee.

Legal Basis: SB2 monies are governed by the State and are restricted to updating planning documents and land-use ordinances and assisting in homelessness issues.

Budget Overview: Revenues for FY 2025-26 include the City's allocation of the Permanent Local Housing Allocation grant in the amount of $293,830. Expenditures include funding two Community Outreach Workers and contractual services to offer support and provide for other eligible activities under the grant. 189
190
Capital Project Funds account for the purchase or construction of major capital facilities.

Capital Project Funds
Parks
Acquisition and
Development
Fund
Local Drainage
Facilities Fund RCFPP Fund
Public Facilities
Construction
Fee Fund
Developers
Improvement
Fund
Reserve Fund In-Lieu Housing
Fund
Low/Moderate
Income Housing
191
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Description Actual Adj Budget Projected Budget Budget
Beginning Balance $2,355,710 $2,461,630 $2,461,630 $844,490 $226,150 Revenues:

Park Fees 14,481 20,000 10,000 20,000 20,000
Investment Earnings 23,674 30,000 30,000 33,200 33,200
Donation from Private Sources 84,713 0 0 0 0
Transfer from Other Funds 0 0 0 108,290 0
Total Revenues 122,868 50,000 40,000 161,490 53,200
Expenditures:

Capital Improvements* 4,190 2,145,000 1,645,000 770,000 160,000 Interfund Charges 12,760 12,140 12,140 9,830 9,830
Total Expenditures 16,950 2,157,140 1,657,140 779,830 169,830 Ending Balance $2,461,628 $354,490 $844,490 $226,150 $109,520 *Detail of Capital Improvements
Ralph's Skate Park Lighting 4,190 0 0 0 0
Steed Park & Vista Bahia Errant Ball Mediation 0 145,000 145,000 50,000 0 Steed Park Pickle Ball Courts 0 2,000,000 1,500,000 0 0 VHSP Meadows Development 0 0 0 400,000 0
Skate Park Expansion-Steed Park 0 0 0 200,000 0
Dog Park at San Luis Rey and San Gorgonio 0 0 0 120,000 160,000 Total Capital Improvements $4,190 $2,145,000 $1,645,000 $770,000 $160,000 Fund Balance: The fund balance is budgeted to be $109,520 at the end of FY 2025-26.

Parks Acquisition and Development Fund
031-862
Description: The Parks Acquisition and Development Fund was established to account for park development fees from all development sources and to control the distribution of funding for required park projects.

Funding Source: The Parks Acquisition and Development Fund is supported by park development fees.

Legal Basis: Revenues allocated to this fund are based on fees regulated by the Quimby Act. The Quimby Act, a California State law, requires developers to dedicate fees or land for public parks at a ratio of 5 acres per 1,000 residents in the new development. The fees collected are based upon the value of an acre of land within the development area. Resources in this fund are restricted.

Budget Overview : Revenues for this fund are primarily derived from development fees and interest on amounts held. Capital projects for FY 2024-25 include $400,000 for VHSP Meadows Development, $200,000 for Skate Park Expansion, and $120,000 for Dog Park at San Luis Rey and San Gorgonio. Capital projects for FY 2025-26 total $250,000 and include $160,000 for Dog Park at San Luis Rey and San Gorgonio.
192
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Description Actual Adj Budget Projected Budget Budget
Beginning Balance:

Res. For Segunda Deschecha 2,745,111 2,123,180 2,123,180 -24,000 7,810 Res. For Marblehead Coastal 73,695 67,490 67,490 63,760 79,610 Res. For Other Areas 290,315 285,040 285,040 102,840 19,580 Total Beginning Balance $3,109,121 $2,475,710 $2,475,710 $142,600 107,000 Revenues:

Drainage Fees 204 500 950 500 500
Investment Earnings 45,839 45,200 50,000 47,000 47,000
Transfer from other funds 74,436 313,870 313,870 150,000 0 Miscellaneous Reimbursements 0 500,000 500,000 0 0
Total Revenues 120,479 859,570 864,820 197,500 47,500
Expenditures:

Contractual Services 2,474 24,250 5,000 0 0
Capital Improvements* 725,325 3,169,340 3,167,340 200,000 0 Interfund Charges 26,090 25,590 25,590 33,100 33,100
Total Expenditures 753,889 3,219,180 3,197,930 233,100 33,100 Ending Balance:

Res. For Segunda Deschecha 2,123,176 -49,800 -24,000 7,810 10 Res. For Marblehead Coastal 67,491 63,630 63,760 79,610 105,370 Res. For Other Areas 285,044 102,270 102,840 19,580 16,020 Total Ending Balance $2,475,711 $116,100 $142,600 $107,000 $121,400 *Detail of Capital Improvements:

Other areas:

M00S05 Montalvo Canyon Outlet 74,437 453,770 453,770 200,000 0 SD Improv Intersctn PCH & Camino SC 225 0 0 0 0
Segunda Deschecha:

SD Improv at 1601 Calle Las Bolsas 649,071 572,220 570,220 0 0 Catch Basin and SD Improvements 1,592 743,350 743,350 0 0 Catch Basin and SD Improvements 2023 0 800,000 800,000 0 0 SD Imp at Calle Bonito & Calle De los Molinos 0 100,000 100,000 0 0 Marblehead Coastal:

Marblehead Coastal SD and WQ Improv 0 500,000 500,000 0 0 Total Capital Improvements $725,325 $3,169,340 $3,167,340 $200,000 $0 Fund Balance: Fund balance will be $121,400 at the end of FY 2025-26.

Local Drainage Facilities Fund
033-841
Description: The Local Drainage Facilities Fund was established in September 1983 to provide for the construction of drainage facilities within development areas. The four separate drainage basin areas within this fund are: Prima Deshecha, Segunda Deshecha, Marblehead Coastal and All Other Areas.

Funding Source: When a final parcel map or final tract map is filed with the City, a drainage fee is collected for deposit into the Local Drainage Facilities Fund. The monies derived from drainage fees are used to offset the cost of designing and constructing planned local drainage facilities designated in the Master Drainage Plan for the City.

Legal Basis: This fund was established by City Ordinance No. 874. Resources in this fund are restricted.

Budget Overview: M00S05 Montalvo Canyon Outlet capital project is being continued in FY 2024-25. 193
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Description Actual Adj Budget Projected Budget Budget
Beginning Balance $925,632 $1,236,850 $1,236,850 $873,430 $882,150 Revenues:

Developer Fees 362,865 1,000 1,000 1,000 1,000
Investment Earnings 1,546 13,000 20,500 20,000 19,500
Total Revenues 364,411 14,000 21,500 21,000 20,500
Expenditures:

Capital Improvements* 7,339 382,790 374,990 0 0
Interfund Charges 10,720 9,930 9,930 12,280 12,280
Interfund Transfers 35,131 0 0 0 0
Total Expenditures 53,190 392,720 384,920 12,280 12,280 Ending Balance $1,236,853 $858,130 $873,430 $882,150 $890,370 *Detail of Capital Improvements:

Ave Pico Bike/Pedestrian Path Phase I 1,589 231,340 231,340 0 0 Pico Widening: I-5 to Frontera 5,750 151,450 143,650 0 0 Total Capital Improvements $7,339 $382,790 $374,990 $0 $0 Budget Overview: No Captial Outlay is included in FY 2024-25 or FY 2025-26.

Fund Balance: A fund balance of $890,370 is budgeted at the end of FY 2025-26.

RCFPP Fund
020-419
Description: On March 15, 1989, the City Council of the City of San Clemente adopted the Regional Circulation Financing and Phasing Program (RCFPP). The RCFPP Fund is used to pay for the cost of installing major roadway systems in the City.

Funding Source: The RCFPP establishes the traffic impact fee schedule to be assessed on all new development on certain benefit zones within the City as well as the County portion of Talega.

Legal Basis: The RCFPP Fund was established by City Ordinance No. 998. Resources in this fund are restricted for the purpose of the development fees received.
194
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Description Actual Adj Budget Projected Budget Budget
Beginning Balance:

Res. For Public Safety Const. 1,537,109 1,125,640 1,125,640 214,700 70,900 Res. For Civic Center Const. 643,515 175,580 175,580 182,080 195,570 Total Beginning Balance $2,180,624 $1,301,220 $1,301,220 $396,780 $266,470 Revenues:

Public Safety Const. Fees 49,540 20,000 35,000 20,000 20,000 Civic Center Const. Fees 791 4,000 4,000 4,000 4,000
State Grants 0 0 0 300,000 0
Interest Earnings 42,186 28,500 36,900 36,500 36,500
Total Revenues 92,517 52,500 75,900 360,500 60,500
Expenditures:

Capital Improvements* 475,996 961,960 961,960 475,000 0 Interfund Transfers 475,000 0 0 0 0
Interfund Charges 20,920 18,380 18,380 15,810 15,810
Total Expenditures 971,916 980,340 980,340 490,810 15,810 Ending Balance:

Res. For Public Safety Const. 1,125,644 192,430 214,700 70,900 96,400 Res. For Civic Center Const. 175,581 180,950 182,080 195,570 214,760 Total Ending Balance $1,301,225 $373,380 $396,780 $266,470 $311,160 Budget Overview: Two capital projects are budgeted for FY 2024-25: City Hall Generator Installation in the amount of $300,000 and OCSD Substation 910 Calle Negocio in the amount of $175,000.

Fund Balance: Fund balance will end FY 2025-26 at $311,160 Public Facilities Construction Fee Fund
030-818
Description: The Public Facilities Construction Fee Fund was established in May 1996 to combine the Public Safety Construction Fund, Parking (Beach Parking Impact Fee) Fund, and the related fees with a third fee - a Civic Center fee. The ordinance establishing this fund was developed to combine the developer fees collected for each of these funds based upon several studies. The City stopped collecting the Beach Parking Impact Fee as the result of a court order in FY 2015-

16. Funding Source: The public facilities construction fee applies to new development, and the charge is collected at the time the building permit is issued. This fee was established to provide for future needs in the area of construction of public facilities and yet only charge new developments their fair share of the impacts resulting from this new development.

Legal Basis: This fund was established by City Ordinance No. 1174. Resources in this fund are restricted for the purpose of the development fees received.
195
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
*Detail of Capital Improvements: Actual Adj Budget Projected Budget Budget OCSD Substation 910 Calle Negocio 475,996 211,960 211,960 175,000 0 City Hall Generator Installation 0 750,000 750,000 300,000 0 Total Capital Improvements $475,996 $961,960 $961,960 $475,000 $0 Public Facilities Construction Fee Fund
196
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Description Actual Adj Budget Projected Budget Budget
Beginning Balance:

Res. For Development Improvements 1,913,870 1,957,180 1,957,180 1,965,690 1,888,565 Res. For Bridge Maintenance 1,821,647 1,984,100 1,984,100 2,157,450 2,333,201 Res. For Storm Drain (Seg. Deshecha) 920,912 938,910 938,910 960,320 11,384 Total Beginning Balance $4,656,429 $4,880,190 $4,880,190 $5,083,460 $4,233,150 Revenues:

Bridge Maintenance 126,858 122,880 128,100 128,430 128,450 Investment Earnings 90,994 76,520 111,300 111,500 111,450 Donations from Private Sources 21,034 0 0 0 0
Total Revenues 238,886 199,400 239,400 239,930 239,900
Expenditures:

Capital Improvements* 0 23,970 23,970 0 0
Transfer to Other Funds 0 0 0 1,078,290 0
Interfund Charges 15,120 12,160 12,160 11,950 11,950
Total Expenditures 15,120 36,130 36,130 1,090,240 11,950 Ending Balance:

Res. For Development Improvements 1,957,184 1,951,738 1,965,687 1,888,565 1,926,337 Res. For Bridge Maintenance 1,984,103 2,138,090 2,157,450 2,333,201 2,523,079 Res. For Storm Drain (Seg. Deshecha) 938,908 953,632 960,323 11,384 11,684 Total Ending Balance $4,880,195 $5,043,460 $5,083,460 $4,233,150 $4,461,100 *Detail of Capital Improvements:

Marblehead Coastal Wtr Quality Imp. 0 23,970 23,970 0 0 Total Capital Improvements $0 $23,970 $23,970 $0 $0
Fund Balance: Fund balance is budgeted at $4.5 million at the end of FY 2025-26.

Developers Improvement Fund
037-867
Description: The Developers Improvement Fund is used to account for the proceeds of developer settlements and the future costs of maintaining and/or improving the streets or other infrastructure in the related development tracts. The InLieu Affordable Housing Reserve is funded by developers who opt to pay a fee rather than build affordable housing units required by the City and used to build or rehabilitate affordable housing projects. The Bridge Maintenance Reserve is derived fees under the Talega Development and the Marblehead Development Agreements. This fee is to be used for maintaining, repairing, restoring and replacing the Talega and Marblehead bridges. Other reserves account for fees received under the applicable developer agreements.

Funding Source: Funding for the Developers Improvement Fund is derived from developer agreements and fees.

Legal Basis: This fund is governed by court-ordered developer settlements and legal contracts. Resources in this fund are restricted based on developer agreements.

Budget Overview: No capital projects are budgeted for FY 2024-25 or FY 2025-26. Transfers for FY 2024-25 are to reimburse past capital costs and projects based on developer agreement conditions. 197
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Description Actual Adj Budget Projected Budget Budget
Beginning Balance
Res. For In-Lieu Afford. Housing 1,861,226 1,858,450 1,858,450 1,901,340 1,938,240 In-Lieu Loans (Affordable Housing) 8,890,880 9,040,560 9,040,560 9,040,560 9,040,560 Total Beginning Balance $10,752,106 $10,899,010 $10,899,010 $10,941,900 $10,978,800 Revenues:

Investment Earnings 154,334 3,000 42,890 42,900 42,800
Total Revenues 154,334 3,000 42,890 42,900 42,800
Expenditures:

Contractual Services 0 0 0 5,000 5,000
Interfund Charges 7,430 0 0 1,000 1,000
Total Expenditures 7,430 0 0 6,000 6,000
Ending Balance
Res. For In-Lieu Afford. Housing 1,858,446 1,861,450 1,901,340 1,938,240 1,975,040 In-Lieu Loans (Affordable Housing) 9,040,564 9,040,560 9,040,560 9,040,560 9,040,560 Ending Balance $10,899,010 $10,902,010 $10,941,900 $10,978,800 $11,015,600 Fund Balance: The fund balance is budgeted to be $11.0 million at the end of FY 2025-26, with more than $9.0 million representing long-term loan receivables.

In-Lieu Housing Fund
039-866
Description: The In-Lieu Affordable Housing fund is used to account for receipts from developers who choose to pay in-lieu fees instead of constructing affordable housing units. This fund provides capital assistance for construction or permanent loans for affordable housing projects for construction, rehabilitation, or conversion from market rate.

Funding Source: Funds in the Reserve for In-Lieu Affordable Housing fund are derived from revenues from developers who choose to pay in-lieu fees instead of constructing affordable housing units in accordance with the City’s Inclusionary Housing Program. Funds in the In-Lieu Loans (Affordable Housing) fund are previously loaned funds the City expects to receive repayment on in the future.

Legal Basis: Resources in this fund are governed by the City’s Inclusionary Housing Program.

Budget Overview : Revenues include investment earnings of $42,800 for FY 2025-26. 198
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Description Actual Adj Budget Projected Budget Budget
Beginning Balance:

Accrued Leave 863,902 852,630 852,630 779,260 817,290
Capital Equipment 2,116,366 2,293,990 2,293,990 1,809,000 2,004,990 Facilities Maintenance 10,081,226 10,552,400 10,552,400 2,119,740 1,720,040 Park Asset Replacement 2,557,110 2,441,230 2,441,230 1,438,630 278,850 Total Beginning Balance $15,618,604 $16,140,250 $16,140,250 $6,146,630 $4,821,170 Revenues:

Investment Earnings 162,237 200,000 250,000 300,000 320,000 Contributions from Developers 56,661 47,300 28,600 28,600 28,700 Other State Grants 0 220,000 220,000 0 0
Interfund Transfers 500,000 1,050,000 1,050,000 700,000 400,000 Interfund Charges 751,970 809,940 809,940 795,940 805,940 Total Revenues 1,470,868 2,327,240 2,358,540 1,824,540 1,554,640 Expenditures:

Accrued Leave 120,241 240,000 86,580 200,000 200,000
Capital Equipment 95,150 802,220 802,220 150,000 150,000 Facilities Maintenance 411,393 9,723,850 9,692,950 1,250,000 0 Park Asset Replacement 322,442 1,776,730 1,770,410 1,550,000 0 Total Expenditures 949,226 12,542,800 12,352,160 3,150,000 350,000 Ending Balance:

Accrued Leave 852,633 623,190 779,260 817,290 671,540
Capital Equipment 2,293,988 1,820,600 1,809,000 2,004,990 2,245,870 Facilities Maintenance 10,552,395 2,056,150 2,119,740 1,720,040 2,581,050 Park Asset Replacement 2,441,230 1,424,750 1,438,630 278,850 527,360 Ending Balance $16,140,246 $5,924,690 $6,146,630 $4,821,170 $6,025,810 Expenditures by Category:

Personnel 120,241 240,000 86,580 200,000 200,000
Capital Outlay* 828,985 3,720,240 3,683,020 2,950,000 150,000 Transfers to Other Funds 0 8,582,560 8,582,560 0 0
Total $949,226 $12,542,800 $12,352,160 $3,150,000 $350,000 Fund Balance: Fund Balance is budgeted to be $6.0 million by the end of FY 2025-26.

Reserve Fund
014-810
Description: The Reserve Fund consists of Accrued Leave, Capital Equipment, Park Asset Replacement and Facilities Maintenance Reserves. The Accrued Leave Reserve maintains funds to pay accrued leave for General Fund employees who terminate during the year. The Capital Equipment Replacement Reserve was established to provide for the replacement of existing General Fund fixed assets as equipment or machinery become unserviceable or obsolete. In 2001, the Facilities Maintenance Reserve was established to provide for maintenance of City facilities. In 2010, the Park Asset Replacement Reserve was established to set aside funds for replacement of certain park assets.

Funding Source: Sources of revenue used to establish these reserves include General Fund transfers, insurance, developer contributions, and other revenues. Replacement costs are charged directly to each user program for purchased capital equipment. The replacement costs are established by using the original purchase price compounded annually by an inflation rate and then dividing the number of years before replacement is scheduled.

Legal Basis: Resources in this fund are assigned for the specific purpose the revenues were allocated.

Budget Overview: General Fund transfers will be made to Facilities Maintenance Reserve and the Accreud Leave Reserve.

Significant projects include Cooling Towers ($1.2 million), the Forster Ranch Playground replacement ($500,000), and LPVH Artificial Field Turf replacement ($800,000).
199
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
*Detail of Capital Improvements: Actual Adj Budget Projected Budget Budget Capital Equipment Reserve:

Machinery and Equipment 0 130,000 130,000 0 0
Aquatic Center Pump Room Equip Replace 95,150 672,220 672,220 0 0 Traffic Signal Camera Upgrades 0 0 0 150,000 150,000
Facilities Maintenance Reserve:

Bonito Canyon Lights and Poles 42,400 31,250 0 0 0
Pier Concession Building Renovation 9,119 0 0 0 0
Pier Fire Suppression System Replacement 0 131,150 131,500 50,000 0 Beach Trail Steel Bridges Maintenance 359,874 228,890 228,890 0 0 San Luis Rey Park Restroom Replacement 0 750,000 750,000 0 0 Replace Cooling Towers at City Hall 0 0 0 1,200,000 0
Park Asset Reserve:

San Gorgonio Park Playground Replacement 175,554 473,620 467,300 0 0 Steed Park Playground Replacement 146,888 103,110 103,110 0 0 LPVH 3 Artificial Fields Synth Turf Replace 0 1,200,000 1,200,000 800,000 0 Talega Park Playground Equip Replacement 0 0 0 250,000 0 Forster Ranch Prk Playground Equip Replace 0 0 0 500,000 0 Total Capital Improvements $828,985 $3,720,240 $3,683,020 $2,950,000 $150,000 Reserve Fund
200
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Description Actual Adj Budget Projected Budget Budget
Beginning Balance
Res. For Low/Mod Housing $682,600 758,640 758,640 754,160 736,550 Res. For Long-term Housing Loans $2,153,348 2,167,570 2,167,570 2,167,570 2,167,570 Total Beginning Balance $2,835,948 $2,926,210 $2,926,210 $2,921,730 $2,904,120 Revenues:

Investment Earnings 39,948 10,540 17,450 17,600 17,500
Transfers from General Fund 69,075 0 0 0 0
Total Revenues 109,023 10,540 17,450 17,600 17,500
Expenditures:

Contractual Services 607 30,000 10,000 30,000 30,000
Interfund Charges 18,160 11,930 11,930 5,210 5,210
Total Expenditures 18,767 41,930 21,930 35,210 35,210
Ending Balance
Res. For Low/Mod Housing 758,637 727,250 754,160 736,550 718,840 Res. For Long-term Housing Loans 2,167,567 2,167,570 2,167,570 2,167,570 2,167,570 Ending Balance $2,926,204 $2,894,820 $2,921,730 $2,904,120 $2,886,410 Fund Balance: The fund balance is budgeted to be $2.9 million at the end of FY 2025-26, with approximately $2.2 million representing long term loan receivables.

Low/Moderate Income Housing
038-809
Description: The Low/Moderate Income Housing capital projects fund is used to account for the former Redevelopment Agency low and moderate income assets including loan agreements. This fund provides capital assistance loans for low to moderate income development within the City of San Clemente.

Funding Source: Funding for the Low/Moderate Income Housing fund is derived from income assets and loan agreements transferred from the former Redevelopment Agency to the City with Oversight Board and State of California approval.

Additional funding is provided through transfers from the General Fund based on the repayment of the General Fund loan.

Legal Basis: This Fund is governed by agreements and loans made by the former Redevelopment Agency.

Budget Overview : Revenues from interest earning are budgeted for FY 2025-26. 201
202
Enterprise funds are used to account for City operations that are financed and operated in a manner similar to private business enterprises. The intent in using this type of fund is to determine that the costs (expenses, including depreciation) of funding these services to the general public are financed or recovered primarily through user charges.

Enterprise Funds
Water
Fund
Water
Operating
Water
Depreciation
Reserve
Water Acreage
Fee Reserve
Water Other
Agency
Depreciation
Reserve
Sewer
Fund
Sewer
Operating
Sewer
Depreciation
Reserve
Sewer
Connection Fee
Reserve
Sewer Other
Agency
Depreciation
Reserve
Storm
Drain
Fund
Storm Drain
Operating
Storm Drain
Utility
Depreciation
Reserve
Golf Fund
Golf Operating
Golf
Depreciation
Reserve
Golf
Improvement
Reserve
Clean
Ocean
Fund
Solid
Waste
Fund
203
Shading indicates contracted services
Enterprise Funds
Department Overview:

Utilities consists of the Water, Sewer, Storm Drain, and Solid Waste Funds. The department is overseen by the Public Works Director who is responsible for operation and maintenance of water, recycled water, sewer and storm drain infrastructure, water conservation, providing safe water supplies, providing proper sanitary disposal of waste and improving local water quality. Clean Ocean is also included as a separate Fund under the direct supervision of the Public Works Director.

The Golf Fund is considered a part of Beaches, Parks, and Recreation activities. The Golf Fund accounts for the operation and maintenance of the San Clemente Muncipal Golf Course for recreation purposes.

City Manager
Public Works Director
Water
Sewer
Storm Drain
Solid Waste
Clean Ocean
Golf
Beaches, Parks, and
Recreation Director
Public Works Director
Utilities Manager
204
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Summary Actual Adj Budget Projected Budget Budget
Water Operating 24,989,443 29,030,780 28,132,580 28,872,560 29,762,090 Sewer Operating 10,784,948 12,083,040 11,627,850 12,399,980 12,930,200 Storm Drain Operating 1,525,727 1,708,620 1,642,020 1,719,000 1,753,160 Clean Ocean Operating 1,288,900 2,663,230 1,481,530 1,427,680 1,461,620 Solid Waste 247,056 418,150 581,080 243,040 248,210
Total Utilities Operating Budget $38,836,074 $45,903,820 $43,465,060 $44,662,260 $46,155,280 FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Summary Actual Adj Budget Projected Budget Budget
Golf Operating 2,813,359 3,165,330 2,800,450 3,377,800 3,427,580 Total Golf Operating Budget $2,813,359 $3,165,330 $2,800,450 $3,377,800 $3,427,580 Accomplishments for FY 2023-24
• Completed a Sewer Cost of Service Study and implemented rates to fund increased operation and regulatory costs • Processed approximately 1.4 billion gallons of wastewater and 5,640 wet tons of solid waste • Produced 1,700 Acre feet of recycled water for irrigation customers and Water Reclamation Plant (WRP) • Replaced a Collection System CCTV van and camera for underground storm and sewer pipes inspection. • Purchased a Valve Maintenance truck for water valve maintenance activity and a new Hydro Excavator for underground repairs. • Completed Calafia Recycled Water Pump Station Flow Meter. • Complete Digester Flare replacement and AQMD source testing. • Completed the Recycled Water Quality Improvement Project (Microfiltration Reverse Osmosis) design. • Completed construction on the WRP Sluice Gate and Solium Hypochlorite Tank replacement projects. • Migrated Backflow device data into a new software platform. • Completed Phase 1 of the Calle Real Water Main Replacement Project and replace Reservoir 13 isolation valves. • Coordinated emergency construction projects due to bluff movement, including the design and build of a mobile control center to remotely operate the Cyprus Shore Sewer Lift Station, with an ability to relocate for other lift stations. • Completed the 2023 Sewer System Sanitary Survey.

Key Initiatives
• Finalize Recycled Water Master Plan update and complete a Water Cost of Service study to modify rates. • Finalize design and construction to stabilize Marquita Coastal Bluff and the Cyprus Shore projects • Finalize negotiation with CR&R for an Agreement for the City's Solid Waste and Recycling services and modify rates • Meet regulatory requirements for AB341 75% diversion requirement for recycling through source reduction, recycling and composting and SB 1383 Short-Lived Climate Pollutants (SLCP) requiring a 50% reduction of the statewide disposal of organic waste from the 2014 level and by 75% reduction by 2025 • Complete WRP splitter box rehabilitation and primary treatment isolation gate project • Begin construction on Recycled Water Quality Improvement Project, flow equalization and digester heat boiler replacement • Finalize the Lead and Copper Rule Revisions and complete a system-wide survey • Replace the Reservoir 5A replacement, the Los Molinos generator and develop an asset management plan to upgrade infrastructure • Implement revisions to Clean Ocean program and seek funds to support the program • Increase public outreach for Water Conservation, waste reduction, recycling, and other environmental programs. • Dive, inspect and clean potable water storage reservoirs • Develop opportunities to further expand the recycled water system to increase revenue and reduce potable water demand Enterprise Funds
Operating Summary
205
Purpose Statement
Water Operating Division Services
• Operate, maintain and repair approximately 230 miles of water lines, 15 reservoirs, 16 pump stations and 56 pressure reducing stations and 17,600 services.
• Operate and maintain 2 groundwater wells and a treatment facility that produces approximately 400 acre feet of potable water per year
• Produce and sell approximately 1,210 acre feet per year of recycled water. • Promote and develop short and long term water conservation programs to meet regulatory requirements and to reduce water usage in drought years.
• Evaluate regional water projects to improve reliability and emergency storage.

FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Actual Adj Budget Projected Budget Budget
Beginning Balance: $8,795,480 $8,057,720 $8,057,720 $6,238,599 $4,325,318 Revenue Summary
Services Charges 21,243,067 22,586,280 22,605,570 23,277,400 25,319,610 Other Water Charges 2,945,219 3,012,240 3,178,140 3,427,830 3,433,830 Investment Earnings 63,395 84,674 185,959 254,049 251,159 Other Revenues 0 0 343,790 0 0
Total $24,251,681 $25,683,194 $26,313,459 $26,959,279 $29,004,599 Program Summary
Water Administration 3,720,138 4,937,740 4,721,890 3,342,750 2,781,800 Water Production 13,831,522 15,368,000 15,192,150 16,473,300 17,686,620 Transmission/Distribution 4,750,554 5,386,460 5,088,180 5,561,280 5,730,630 Water Conservation 299,876 528,950 455,870 514,570 502,970 Water Reclamation 2,387,353 2,809,630 2,674,490 2,980,660 3,060,070 Total Water $24,989,443 $29,030,780 $28,132,580 $28,872,560 $29,762,090 Ending Balance: $8,057,718 $4,710,134 $6,238,599 $4,325,318 $3,567,827 Category Expenditure Summary
Personnel 3,529,892 4,096,250 3,667,440 4,451,890 4,688,890 Supplies 9,646,894 10,689,610 10,552,110 11,887,470 12,976,090 Contractual Services 2,701,273 4,026,380 3,857,350 4,097,470 4,150,460 Other Charges 4,578,587 4,622,820 4,617,040 4,627,090 4,632,930 Interdepartmental Charges 1,639,660 1,741,420 1,716,420 1,908,020 1,913,020 Debt Service 893,137 900,620 900,600 900,620 900,700
Total Program Budget 22,989,443 26,077,100 25,310,960 27,872,560 29,262,090 Non-Operating Expenditures/Transfers Capital/One-Time Studies 0 132,060 0 0 0 Interfund Transfers 2,000,000 2,821,620 2,821,620 1,000,000 500,000 Total Water Budget $24,989,443 $29,030,780 $28,132,580 $28,872,560 $29,762,090 Personnel Summary 25.35 25.35 25.85 25.85 25.84
Significant Changes:

Personnel costs increase based on the Class and Compensation study and decreases to vacancies.

Supplies increase as a result of higher purchased water costs, chemicals, and maintenance supply costs.

Interdepartmental charges increase due to higher fleet, insurance and IT overhead charges.

Capital costs increase related to the purchase of a valve exercise unit in FY 2023-24.

Interfund transfers decrease as a result of lower capital funding transfers in future years.

Water Fund
Water Operating Division Summary
To provide adequate supplies of potable and recycled water while meeting health and quality standards of the State Water Resources Control Board - Drinking Water Division and Federal Safe Water Drinking Act. 206
Purpose Statement
Sewer Operating Division Services
• Operate, maintain and repair approximately 180 miles of sewer lines, 12 sewer lift stations and Water Reclamation Plant. • Treat wastewater through a series of physical, biological and chemical treatment processes to meet regulatory requirements. • Manage discharge of treated wastewater through the regional Land/Ocean Outfall with South Orange County Wastewater Authority (SOCWA).
• Administer Pre-Treatment and Fat, Roots, Oil and Grease Program. • Provide required regulatory reporting for the Water Reclamation Plant processes and operation of plant equipment. • Process approximately 5,500 wet tons of solids through thickening, anaerobic digestion, and dewatering which is hauled to a composting facility for beneficial use.

FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Actual Adj Budget Projected Budget Budget
Beginning Balance: $548,346 $1,257,810 $1,257,810 $972,707 $425,976 Revenue Summary
Services Charges Services Charges 9,063,388 10,000,000 10,258,260 10,895,000 11,619,000 Sewer Permits 80 1,000 1,000 1,000 1,000
Other Sewer Charges 873,721 831,770 857,380 899,720 921,070 Investment Earnings Investment Earnings 8,137 19,300 70,977 57,529 23,091 Interfund Transfers 1,550,000 0 0 0 0
Total $11,494,410 $10,852,070 $11,342,747 $11,853,249 $12,564,161 Program Summary
Sewer Administration 1,441,269 1,754,620 1,593,750 1,792,460 1,871,320 Treatment 5,517,475 6,025,610 5,907,920 6,259,330 6,398,110 Collection 3,826,204 4,302,810 4,126,180 4,348,190 4,660,770 Total Sewer $10,784,948 $12,083,040 $11,627,850 $12,399,980 $12,930,200 Ending Balance: $1,257,808 $26,840 $972,707 $425,976 $59,937 Category Expenditure Summary
Personnel 2,771,711 3,235,040 2,876,050 3,391,170 3,557,080 Supplies 849,415 1,013,960 1,013,950 1,064,830 1,088,800 Contractual Services 2,403,025 3,038,280 2,944,990 3,023,360 3,162,040 Other Charges 3,463,330 3,380,050 3,377,150 3,381,980 3,383,640 Interdepartmental Charges 1,278,390 1,415,710 1,415,710 1,538,640 1,538,640 Total Program Budget 10,765,871 12,083,040 11,627,850 12,399,980 12,730,200 Non-Operating Expenditures/Transfers Capital/One-Time Studies 19,077 0 0 0 0 Interfund Transfers 0 0 0 0 200,000
Total Sewer Budget $10,784,948 $12,083,040 $11,627,850 $12,399,980 $12,930,200 Personnel Summary 19.50 19.50 18.95 18.95 18.95
Significant Changes:

Personnel costs increase based on the Class and Compensation study and decreases to vacancies.

Supplies increase due primarily to higher chemical costs and other increases to operating supplies.

Contractual services increase due to property insurance, electricity and landfill costs.

Interdepartmental charges increase due to higher fleet, insurance and IT overhead charges.

Sewer Fund
Sewer Operating Division Summary
To provide maintenance and operation of the City’s sanitary sewer collection and treatment system infrastructure in order to ensure wastewater service to protect public health and safety, in compliance with all Local, State and Federal regulatory requirements.
207
Purpose Statement
Storm Drain Operating Division Services
• Operate, maintain, clean and inspect approximately 77 miles of storm drain lines and 1,500 catch basins. • Operate and maintain clean water quality projects including Segunda Deshecha Canada facility and various vortex units throughout the City.
• Administer storm drain related capital improvement projects.

FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Actual Adj Budget Projected Budget Budget
Beginning Balance: -$34,654 $206,770 $206,770 $160,453 $126,052 Revenue Summary
Services Charges 1,163,268 1,170,000 1,170,000 1,175,000 1,175,000 Other Revenue 4,226 5,050 23,280 5,050 5,050
Investment Earnings -341 2,423 2,423 4,549 3,297
Interfund Transfers 600,000 750,000 400,000 500,000 450,000 Total $1,767,153 $1,927,473 $1,595,703 $1,684,599 $1,633,347 Program Summary
Storm Drain Administration 84,250 108,620 91,310 116,840 119,830 Storm Drain Maintenance 1,441,477 1,600,000 1,550,710 1,602,160 1,633,330 Total Storm Drain $1,525,727 $1,708,620 $1,642,020 $1,719,000 $1,753,160 Ending Balance: $206,772 $425,623 $160,453 $126,052 $6,239 Category Expenditure Summary
Personnel 385,862 473,300 426,080 500,200 528,580
Supplies 2,697 13,280 12,410 10,450 10,500
Contractual Services 58,629 211,980 208,030 197,660 203,390 Other Charges 972,839 890,000 890,440 890,000 890,000
Interdepartmental Charges 105,700 120,060 105,060 120,690 120,690 Total Program Budget 1,525,727 1,708,620 1,642,020 1,719,000 1,753,160 Non-Operating Expenditures Capital/One-Time Studies 0 0 0 0 0 Interfund Transfers 0 0 0 0 0
Total Storm Drain Budget $1,525,727 $1,708,620 $1,642,020 $1,719,000 $1,753,160 Personnel Summary 2.85 2.85 2.90 2.90 2.90
Significant Changes:

Personnel costs increase based on the Class and Compensation study and decreases to vacancies.

Storm Drain Fund
Storm Drain Operating Division Summary
To provide uninterrupted storm drainage service that is operated and maintained in compliance with all regulatory requirements mandated by the State Water Resources Control Board under the Clean Water Act through a National Pollution Discharge Elimination System (NPDES) program - MS4 Storm Water Permit. 208
Purpose Statement
Clean Ocean Operating Division Services
• Conduct inspections of municipal sites/facilities, commercial businesses and industrial facilities and provide feedback on best management practices.
• Respond to storm water municipal code violations and complaints, educate the public and issue citations if warranted. • Investigate surface water quality conditions and implement solutions to minimize and mitigate or eliminate pollutants entering or discharging from the storm drain system.
• Conduct inspections of post-development treatment control devices/structures.

FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 Budget
Actual Adj Budget Projected Budget % Change
Beginning Balance: $578,736 $595,130 $595,130 $4,100 $438,490 Revenue Summary
Urban Runoff Fee -5,985 1,800,000 0 0 0
Street Sweeping Fee 0 300,000 0 320,000 330,000
County Grants 240,000 330,000 340,000 50,000 0
Violations/Citations 59,341 302,000 252,000 302,000 312,000 Other Revenue 10,042 70 0 70 70
Investment Earnings 1,896 12,000 13,500 20,000 15,500
Interfund Transfers 1,000,000 100,000 285,000 1,170,000 366,500 Total $1,305,294 $2,844,070 $890,500 $1,862,070 $1,024,070 Program Summary
Storm Water Permit Compliance 673,337 1,545,280 757,950 847,420 863,910 Street Cleaning 270,898 664,860 334,860 550,150 572,600 Clean Ocean Improvements 344,665 453,090 388,720 30,110 25,110 Total Clean Ocean $1,288,900 $2,663,230 $1,481,530 $1,427,680 $1,461,620 Ending Balance: $595,130 $775,970 $4,100 $438,490 $940
Category Expenditure Summary
Personnel 31,430 178,010 156,170 198,420 203,900
Supplies 15,952 20,550 9,550 4,530 4,500
Contractual Services 781,727 1,637,380 854,880 770,290 788,780 Other Charges 224,392 263,250 261,260 265,000 280,000
Interdepartmental Charges 225,100 199,070 199,070 189,440 184,440 Total Program Budget 1,278,601 2,298,260 1,480,930 1,427,680 1,461,620 Capital/One-Time Studies 10,299 14,970 600 0 0
Interfund Transfers 0 350,000 0 0 0
Total Clean Ocean Budget $1,288,900 $2,663,230 $1,481,530 $1,427,680 $1,461,620 Personnel Summary 1.00 1.00 1.00 1.00 1.00
Significant Changes:

Personnel costs increase based on the Class and Compensation study.

Contractual services decrease due to one-time projects in FY 2023-24 and lower anticipated costs for educational materials, inspections, and other projects based on funding availability.

Clean Ocean Fund
Clean Ocean Operating Division Summary
To protect and improve local surface water quality by addressing storm water and urban runoff discharges and managing the City's storm water drainage system in compliance with applicable State and Federal regulations. 209
Purpose Statement
Solid Waste Operating Division Services
• Implement recycling and other waste reduction programs to comply with State waste diversion requirements per AB939, AB1826, AB1594 and SB1383 mandates • Provide public education and assistance to residents, business and schools to increase recycling and reduce waste. • Participate in regional solid waste and recycling planning. • Administer and oversee the City's solid waste and recycling collection service contract with CR&R, Inc • Ensure compliance with City solid waste codes, ordinances, and requirements.

FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Actual Adjusted Projected Budget Budget
Beginning Balance: $622,195 $738,110 $738,110 $375,770 $353,580 Revenue Summary
Solid Waste Revenues 362,973 222,850 218,740 220,850 220,850 Total $362,973 $222,850 $218,740 $220,850 $220,850
Program Summary
Solid Waste Management 247,056 418,150 581,080 243,040 248,210 Total Solid Waste $247,056 $418,150 $581,080 $243,040 $248,210 Ending Balance: $738,112 $542,810 $375,770 $353,580 $326,220 Category Expenditure Summary
Personnel 123,147 123,270 123,460 129,570 133,860
Supplies 7,558 15,400 15,800 16,400 16,880
Contractual Services 52,096 97,940 79,280 20,430 20,810 Other Charges 12,125 32,450 28,450 20,830 20,850
Interdepartmental Charges 52,130 49,090 49,090 55,810 55,810 Total Program Budget 247,056 318,150 296,080 243,040 248,210 Capital/One-Time Studies 0 0 0 0 0
Interfund Transfers 0 100,000 285,000 0 0
Total Solid Waste Budget $247,056 $418,150 $581,080 $243,040 $248,210 Personnel Summary 1.00 1.00 1.00 1.00 1.00
Significant Change:

Contractual services decrease due to one-time costs for consultants in FY 2023-24.

Interfund transfers decrease due to one-time support fo the street sweeping operations in FY 2023-24.

Solid Waste Fund
Solid Waste Operating Division Summary
To protect and improve the City's local environment by maximizing recycling, and minimizing waste, through effective public education, extensive waste reduction and recycling programs, and compliance with multiple State diversion mandates as defined in AB939, AB1826, AB1594 and SB1383
210
Purpose Statement
Golf Operating Division Services
•Provide recreational golf opportunities.
•Maintain the golf course at level B during peak season. •Administer the pro-shop and food and beverage concessions contracts.

FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Actual Adj Budget Projected Budget Budget
Beginning Balance: $927,652 $1,603,250 $1,603,250 $2,395,663 $2,654,885 Revenue Summary
Golf Fees 2,433,037 2,200,000 2,500,000 2,550,000 2,550,000 Registration Fees 103,666 78,000 101,280 101,200 101,200 Concessions 904,532 942,000 960,000 942,000 942,000
Other Revenue 42,742 0 0 0 0
Investment Earnings 4,983 17,223 31,583 43,822 44,170
Total $3,488,960 $3,237,223 $3,592,863 $3,637,022 $3,637,370 Program Summary
Golf Course Maintenance 2,813,359 3,165,330 2,800,450 3,134,530 3,184,310 Starter Operations Marshals/Concessions 0 0 0 243,270 243,270 Total Golf Operating $2,813,359 $3,165,330 $2,800,450 $3,377,800 $3,427,580 Ending Balance: $1,603,253 $1,675,143 $2,395,663 $2,654,885 $2,864,675 Category Expenditure Summary
Personnel 904,481 1,186,720 1,076,920 1,221,970 1,269,150 Supplies 209,980 218,970 188,120 267,050 267,050
Contractual Services 830,635 795,550 744,460 685,500 688,100 Other Charges 312,737 340,670 340,750 351,250 351,250
Interdepartmental Charges 373,630 415,200 415,200 582,030 582,030 Debt Service 131,000 135,000 0 235,000 235,000
Total Program Budget 2,762,463 3,092,110 2,765,450 3,342,800 3,392,580 Capital/One-Time Studies 11,221 38,220 0 0 0
Interfund Transfers 39,675 35,000 35,000 35,000 35,000
Total Golf Budget $2,813,359 $3,165,330 $2,800,450 $3,377,800 $3,427,580 Personnel Summary 10.00 10.00 10.00 10.00 10.00
Significant Changes:

Personnel costs increase based on the Class and Compensation study and lower vacancies.

Supply costs increases are based on the horticultural supplies budget increasing from FY 2023-24.

Contractual services decrease due to staff vacancies being addressed through contract services in FY 2023-24 and tree damages. Additional increases were also budgeted in ttuilities including water and electric costs.

Debt service increases to fund the payments on the internal loans from the Depreciation and Improvement reserves.

Interdepartmental costs increase for General Fund and fleet overhead charges.

Golf Fund
Golf Operating Division Summary
Provide residents and visitors of San Clemente with a well maintained, sustainable, and financially self sufficient golf course for public recreation.
211
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Description Actual Adj Budget Projected Budget Budget
Beginning Balance $14,580,907 $18,978,360 $18,978,360 $7,945,229 $6,790,985 Additions:

Depreciation Funded 1,874,327 1,860,000 1,860,000 1,860,000 1,860,000 Depreciation Asset Model 1,848,000 1,848,000 1,848,000 1,848,000 1,848,000 Investment Earnings 105,094 199,432 437,989 323,546 394,334 Transfer from Water Operating 2,000,000 2,000,000 2,000,000 1,000,000 500,000 Total Additions 5,827,421 5,907,432 6,145,989 5,031,546 4,602,334 Deductions:

Contractual Services 576,012 2,973,300 2,602,630 900,000 645,000 Capital Improvements* 768,986 13,355,360 13,303,460 5,100,000 2,850,000 Interdepartmental Charges 57,150 58,030 48,030 60,790 60,790 Transfer to General Fund 25,000 25,000 25,000 25,000 25,000 Transfer to Street Improvement 2,821 100,000 100,000 100,000 100,000 Transfer to Water Acreage Fund 0 1,100,000 1,100,000 0 0 Total Deductions 1,429,969 17,611,690 17,179,120 6,185,790 3,680,790 Ending Balance $18,978,359 $7,274,102 $7,945,229 $6,790,985 $7,712,529 Budget Overview: Capital improvement projects include Reservoir No. 5 5A Replacement ($3.5 million); Costero Risco PRS Rehabilitation($0.6 million); Well Water Quality System Improvement ($350,000); and El Levante Pump Station Rehabilitation ($350,000) budgeted for FY 2024-25. Captial Improvements of $2.85 million includes AC Pipe Replacement Northwest 308 Zone ($2.0 million); City Wide Copper Service Replacements ($500,000); and Calle Vallarta Pressure Reduction System ($350,000) for FY 2025-26. Contractual cost include Meter Replacements, Water System Rehabilitation, and Valve Replacement Program in both years.

Net Working Capital Balance: The ending net working capital will be $7.7 million at the end of FY 2025-26.

Water Depreciation Reserve
052-466
Description: The Water Depreciation Reserve is set up to account for funds set aside for replacement of Water Fund equipment that has reached the end of its useful life and for major repairs to the water system infrastructure. Depreciation is considered a normal operating expense, and funds are received from the general operating account. Depreciation charges are computed by dividing the initial cost of the item by the projected useful life of the item. A Water Asset Model determines depreciation contributions for major repairs to system infrastructure. These processes assure that funds will be available to purchase replacement equipment and rebuild water system infrastructure when equipment or infrastructure is no longer serviceable.

Funding Source: Depreciation on capital assets is the major source of funding for this program.

Legal Basis: This fund was established by City Ordinance No. 874. Resources in this program are assigned. 212
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
*Detail of Capital Improvements: Actual Adj Budget Projected Budget Budget Reata Pump Stations Rehab 10,079 89,920 89,920 0 0
Blanco Pump Station Rehabilitation 3,571 2,852,750 2,852,750 0 0 Well Filter Plant Rehabilitation 150 0 0 0 0
Calle Real Pump Station Rehabilitation 543,895 4,929,520 4,942,510 300,000 0 Costero Risco PRS Rehabilitation 0 97,990 97,990 600,000 0 AC Pipe Replacement Northwest 308 Zone 99,712 2,674,600 2,656,750 0 2,000,000 Pico/Presidio DIP Replacement (Albertsons) 76,059 1,323,940 1,276,900 0 0 Reservoir No. 5A Replacement 0 300,000 300,000 3,500,000 0 Cathodic Protection System Improvements 35,520 266,640 266,640 0 0 SCADA Radio System Replacement 0 320,000 320,000 0 0
Well Water Quality System Improvement 0 500,000 500,000 350,000 0 El Levante Pump Station Rehab. 0 0 0 350,000 0
Calle Vallarta PRS 0 0 0 0 350,000
City-wide Copper Service Replacements 0 0 0 0 500,000
Total Capital Improvements $768,986 $13,355,360 $13,303,460 $5,100,000 $2,850,000 Water Depreciation Reserve
213
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Description Actual Adj Budget Projected Budget Budget
Beginning Balance $3,236,336 $3,070,730 $3,070,730 $1,131,757 $972,344 Additions:

Water Acreage Fees 32,318 30,000 6,700 6,700 6,700
Investment Earnings 23,326 32,268 70,867 46,087 56,461
SMWD Recycled Water System 0 1,100,000 1,100,000 0 0
Other Reimbursements 0 1,500,000 1,500,000 0 0
Transfer from Water Depreciation 0 1,200,000 1,200,000 0 0 Total Additions 55,644 3,862,268 3,877,567 52,787 63,161 Deductions:

Contractual Services 0 11,470 11,470 0 0
Capital Improvements* 210,669 5,797,180 5,797,180 200,000 1,000,000 Interdepartmental Charges 10,580 7,890 7,890 12,200 12,200 Total Deductions 221,249 5,816,540 5,816,540 212,200 1,012,200 Ending Balance $3,070,731 $1,116,458 $1,131,757 $972,344 $23,305 *Detail of Capital Improvements:

Reeves Pump Station 7,620 3,249,790 3,249,790 0 0
Recycled Water Expansion Phase II 203,049 1,047,390 1,047,390 200,000 1,000,000 Doheny Ocean Desalination 0 1,500,000 1,500,000 0 0
Total Capital Improvements $210,669 $5,797,180 $5,797,180 $200,000 $1,000,000 Budget Overview: One capital project Recycled Water Expansion Phase II ($200,000- FY 2024-25) and ($1.0 million - FY 2025- 26) is included in the budget.

Net Working Capital Balance: The ending net working capital will be $23,305 at the end of FY 2025-26.

Water Acreage Fee Reserve
052-467
Description: The Water Acreage Fee Reserve Fund is used to plan, design, inspect and construct telemetry systems, distribution lines, service lines, water takeouts, filtration plants, well fields, impounding reservoirs and chlorination systems.

Funding Source: The Water Acreage Fee Reserve Fund is supported by fees which are assessed for all parcels of land that are developed and are connected to the water system.

Legal Basis: This program was established by City Ordinance No. 874. Rescources in this program are restricted. 214
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Description Actual Adj Budget Projected Budget Budget
Beginning Balance $5,537,390 $5,579,020 $5,579,020 $4,329,835 $827,413 Additions:

Other Agency Depreciation Funded 696,000 696,000 696,000 696,000 696,000 Investment Earnings 39,911 58,626 128,755 176,318 48,046 Total Additions 735,911 754,626 824,755 872,318 744,046 Deductions:

Contractual Services 686,149 2,065,760 2,065,760 4,363,250 1,000,000 Interdepartmental Charges 8,130 8,180 8,180 11,490 11,490 Total Deductions 694,279 2,073,940 2,073,940 4,374,740 1,011,490 Ending Balance $5,579,022 $4,259,706 $4,329,835 $827,413 $559,969 Budget Overview: No capital projects are scheduled for FY 2024-25 and FY 2025-26.

Net Working Capital Balance: The ending net working capital will be $0.6 million at the end of FY 2025-26.

Water Other Agency Depreciation Reserves
052-468
Description: The Water Other Agency Depreciation Reserves is set up to account for funds set aside for major repairs to the water system infrastructure that is owned, operated, and maintained by Joint Regional Water Supply System (JRWSS) which is a Joint Powers Authority. Depreciation is considered a normal operating expense, and funds are received from the general operating account. This process assures that funds will be available to replace equipment and rebuild water system infrastructure when equipment or infrastructure is no longer serviceable.

Funding Source: Depreciation on capital assets is the major source of funding for this program.

Legal Basis: Resources in this program are assigned.
215
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Description Actual Adj Budget Projected Budget Budget
Beginning Balance $10,928,871 $10,295,520 $10,295,520 $2,206,557 $2,587,000 Additions:

Depreciation Funded 3,235,453 3,150,000 3,150,000 3,150,000 3,150,000 Investment Earnings 162,174 157,970 121,707 130,503 140,234 Transfer from Sewer Operating Fund 0 0 0 0 200,000
Total Additions 3,397,627 3,307,970 3,271,707 3,280,503 3,490,234 Deductions:

Contractual Services 745,999 3,953,070 2,911,260 1,175,000 2,675,000 Capital Improvements* 1,823,834 8,245,760 8,213,970 1,500,000 800,000 Interdepartmental Charges 86,150 82,130 72,130 100,060 100,060 Transfer to General Fund 25,000 25,000 25,000 25,000 25,000 Transfer to Street Improvement 0 100,000 100,000 100,000 100,000 Transfer to Sewer Operating 1,350,000 0 0 0 0
Transfer to Other Funds 0 38,310 38,310 0 0
Total Deductions 4,030,983 12,444,270 11,360,670 2,900,060 3,700,060 Ending Balance $10,295,515 $1,159,220 $2,206,557 $2,587,000 $2,377,174 Net Working Capital Balance: The net working capital will be $2.4 million at the end of FY 2025-26.

Sewer Depreciation Reserve
054-476
Description: The Sewer Depreciation Reserve Fund is an account for funds to be set aside for the replacement of equipment that has reached the end of its useful life and for major repairs to the sewer system infrastructure. Depreciation is considered a normal operating expense, and funds are received from the general operating account. Depreciation charges are computed by dividing the initial cost of the item by the projected useful life of the item. A Sewer Asset Model determines contributions for major repairs to the system infrastructure. These processes assure that funds will be available to purchase replacement equipment and rebuild sewer system infrastructure when equipment or infrastructure is no longer serviceable.

Funding Source: Depreciation on capital assets and interest income are the major sources of funding for this program.

Legal Basis: This fund was established by City Ordinance No. 874. Resources in this program are assigned.

Budget Overview: Contractual Services projects total $2.7 million for FY 2025-26 and include $1.9 million for Frontera Lift Station Slope Evaluation. Capital Projects include $1.5 million for Marquita Slope reconstruction and $0.8 million for Digester #2 Structural & Mechanical Rehabilitation.
216
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
*Detail of Capital Improvements: Actual Adj Budget Projected Budget Budget Sewer System SCADA Implementation 124,791 375,300 375,300 0 0 WRP Electrical Systems Replacement 56,340 875,530 930,010 0 0 Linda Lane Lift Station Stabilization 1,175 23,250 23,250 0 0 Los Molinos Lift Station Generator Replacement 0 190,000 190,000 0 0 WRP Gas Flare Rehabilitation 61,577 86,270 0 0 0
WRP Boiler Replacement 57,788 1,896,770 1,896,770 0 0
Aeration Blower Improvements 6,569 940,130 940,130 0 0
Marquita Slope Reconstruction (Linda Lane PS) 93,376 749,600 749,600 1,500,000 0 WRP Ferric Tank Replacement 1,343 0 0 0 0
Digester #2 Structural & Mechanical Rehab 5,233 194,770 194,770 0 800,000 Wastewater Collection System Access Improv 0 200,000 200,000 0 0 Cypress Shores Emergency Pump Station 1,403,857 775,920 775,920 0 0 Headworks Grit Cyclone Replacement 11,785 938,220 938,220 0 0 Splitter Box Rehabilitation 0 1,000,000 1,000,000 0 0
Vactor Discharge Station 0 0 0 0 0
Total Capital Improvements $1,823,834 $8,245,760 $8,213,970 $1,500,000 $800,000 Sewer Depreciation Reserve
217
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Description Actual Adj Budget Projected Budget Budget
Beginning Balance $7,068,653 $2,234,320 $2,234,320 $214,914 $190,614 Additions:

State Grant 0 700,000 700,000 0 0
Federal Grant 0 6,000,000 6,000,000 0 0
Loan Proceeds 0 6,000,000 6,000,000 0 0
Investment Earnings 104,892 34,282 37,264 12,710 10,332 Total Additions 104,892 12,734,282 12,737,264 12,710 10,332 Deductions:

Contractual Services 1,390 409,210 409,210 0 0
Capital Improvements* 4,917,841 14,331,290 14,331,290 0 0 Interdepartmental Charges 19,990 16,170 16,170 37,010 37,010 Total Deductions 4,939,221 14,756,670 14,756,670 37,010 37,010 Ending Balance $2,234,324 $211,932 $214,914 $190,614 $163,936 *Detail of Capital Improvements:

SMWD Trampas Recycled Wtr Reservoir 3,100,000 0 0 0 0
SMWD Pico Recycled Wtr Pump Station 611,800 0 0 0 0
Cyprus Shores PS Relocation 569,585 1,972,540 1,972,540 0 0 Recycled Water Quality Improvements 636,456 12,358,750 12,358,750 0 0 Total Capital Improvements $4,917,841 $14,331,290 $14,331,290 $0 $0 Net Working Capital Balance: The net working capital will be $163,937 at the end of FY 2025-26.

Sewer Connection Fee Reserve
054-477
Description: The Sewer Connection Fee Reserve account is used to construct new facilities required to collect, transport and treat the additional sewage generated by new development activity.

Funding Source: This program is funded by charging fees to developers and builders for connecting new facilities to the sewage system. The fee schedule is adjusted on a calendar year basis to allow for projected inflationary trends in new construction of capital projects.

Legal Basis: This program was established by City Ordinance No. 874. Resources in this program are restricted.

Budget Overview: No Capital projects are included in FY 2024-25 and FY 2025-26. 218
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Description Actual Adj Budget Projected Budget Budget
Beginning Balance $1,229,864 $1,202,320 $1,202,320 $832,842 $1,039,400 Additions:

Other Agency Depreciation Funded 168,000 168,000 168,000 168,000 168,000 Investment Earnings 18,250 18,448 20,052 49,258 56,343
Total Additions 186,250 186,448 188,052 217,258 224,343 Deductions:

Contractual Services 0 542,970 542,970 0 0
Interdepartmental Charges 13,790 14,560 14,560 10,700 10,700 Interfund Transfers 200,000 0 0 0 0
Total Deductions 213,790 557,530 557,530 10,700 10,700
Ending Balance $1,202,324 $831,238 $832,842 $1,039,400 $1,253,043 Net Working Capital Balance: The ending net working capital will be $1.3 million at the end of FY 2025-26.

Sewer Other Agency Depreciation Reserves
054-478
Description: The Sewer Other Agency Depreciation Reserve Fund is used to account for funds to be set aside for major repairs to the sewer system infrastructure that is owned, operated and maintained by South Orange County Wastewater Authority (SOCWA). Depreciation is considered a normal operating expense, and funds are received from the general operating account. This process assures that funds will be available to rebuild sewer system infrastructure when infrastructure is no longer serviceable.

Funding Source: Depreciation on capital assets and interest income are the major sources of funding for this program.

Legal Basis: Resources in this program are assigned.

Budget Overview: There are no projects budgeted for FY 2024-25 and FY 2025-26. 219
Net Working Capital Balance: Ending net working capital is budgeted at $792,531 at the end of 2025-26.

FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Description Actual Adj Budget Projected Budget Budget
Beginning Balance $2,333,242 $2,139,640 $2,139,640 $809,617 $925,448 Additions:

Depreciation Funded 972,404 890,000 890,000 890,000 890,000 Investment Earnings 22,950 25,077 25,077 22,951 24,203
Other State Grant 0 0 0 0 1,600,000
Total Additions 995,354 915,077 915,077 912,951 2,514,203 Deductions:

Contractual Services 322,890 627,870 493,280 150,000 150,000 Capital Improvements* 142,345 1,055,900 1,043,350 0 2,000,000 Interdepartmental Charges 49,280 32,910 32,910 47,120 47,120 Transfer to Storm Drain Operating 674,437 400,000 400,000 500,000 450,000 Transfer to Other Funds 0 275,560 275,560 100,000 0
Total Deductions 1,188,952 2,392,240 2,245,100 797,120 2,647,120 Ending Balance $2,139,644 $662,477 $809,617 $925,448 $792,531 Storm Drain Utility Depreciation Reserve
059-553
Description: The Storm Drain Utility Depreciation Reserve was set up in FY 2002 to account for funds set aside for replacement of Storm Drain Fund equipment that has reached the end of its useful life and for major repairs to the Storm Drain Utility System infrastructure. Depreciation is considered a normal operating expense, and funds are received from the general operating account. Depreciation charges are computed by dividing the initial cost of the item by the projected useful life of the item and then budgeting the required amount. This process assures that funds will be available to purchase replacement equipment and rebuild Storm Drain Utility System infrastructure when equipment or infrastructure is no longer serviceable.

Funding Source: Depreciation on capital assets is a major source of funding for this program. Transfers from the Clean Ocean Operating Fund and the Storm Drain Operating Fund are made to support capital projects relating to water quality improvements.

Budget Overview: One Capital Project is included in the FY 2025-26 for Avenida Cordoba Drainage ($2.0 million), which is anticipated to be funded. Contractual Services includes Storm Drain Rehabilitation projects.

Legal Basis: Resources in this program are assigned.
220
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
*Detail of Capital Improvements: Actual Adj Budget Projected Budget Budget E. Avenida Cordoba Drainage Study 0 43,350 43,350 0 0
Cyprus Shores SD Emergency Relocation 127,418 1,000,000 1,000,000 0 0 Shorecliffs Golf Course SD Improvements 14,927 12,550 0 0 0 E. Avenida Cordoba Drainage 0 0 0 0 2,000,000
Total Capital Improvements $142,345 $1,055,900 $1,043,350 $0 $2,000,000 Storm Drain Utility Depreciation Reserve
221
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Description Actual Adj Budget Projected Budget Budget
Beginning Balance $3,327,043 $3,336,090 $3,336,090 $3,501,348 $3,792,376 Additions:

Depreciation Funded 193,321 199,620 199,620 212,700 212,700 Transfer from Golf Operating 39,675 35,000 35,000 35,000 35,000 Investment Earnings 17,873 35,837 65,718 64,048 63,094
Proceeds on internal loan 21,000 0 0 0 0
Total Additions 271,869 270,457 300,338 311,748 310,794 Deductions:

Capital Improvements* 252,309 125,330 125,330 10,000 10,000 Interfund Charges 10,510 9,750 9,750 10,720 10,720
Total Deductions 262,819 135,080 135,080 20,720 20,720
Ending Balance $3,336,093 $3,471,467 $3,501,348 $3,792,376 $4,082,450 *Detail of Capital Improvements:

Improvements other than Buildings
Tenant Improvements 130,087 10,000 10,000 10,000 10,000 Machinery & Equipment 122,222 115,330 115,330 0 0
Total Capital Improvements $252,309 $125,330 $125,330 $10,000 $10,000 Net Working Capital Balance: The net working capital balance will be $4.1 million at the end of FY 2025-26. Net working capital includes an interfund loan receivable of $1.25 million from the Golf Operating Fund.

Golf Depreciation Reserve
056-666
Description: The Golf Depreciation Reserve provides for the replacement of equipment, machinery, and buildings that have reached the end of their useful lives. Depreciation is considered a normal operating expense, and funds are received from the general operating accounts. Depreciation charges are computed by dividing the initial cost of the item by its projected useful life. This account assures that funds will be available to purchase replacement equipment and to replace building infrastructure when they are no longer serviceable.

Funding Source: Depreciation on capital assets is the major source of funding for this program which is transferred from the Golf Operating Fund at the end of the fiscal year.

Legal Basis: Resources in this program are assigned.

Budget Overview: Capital Improvement Projects planned include $10,000 for tenant improvements. 222
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Description Actual Adj Budget Projected Budget Budget
Beginning Balance $1,701,139 $1,759,450 $1,759,450 $1,209,809 $1,306,469 Additions:

Depreciation Funded 114,613 133,080 133,080 130,000 130,000 Investment Earnings 9,139 18,900 34,659 22,130 21,736
Repayment of internal loan 10,000 0 0 0 0
Total Additions 133,752 151,980 167,739 152,130 151,736 Deductions:

Capital Improvements* 62,820 360,000 360,000 50,000 500,000 Interdepartmental Charges 12,620 7,380 7,380 5,470 5,470 Transfer to other funds 0 350,000 350,000 0 0
Total Deductions 75,440 717,380 717,380 55,470 505,470
Ending Balance $1,759,451 $1,194,050 $1,209,809 $1,306,469 $952,735 *Detail of Capital Improvements:

Computer Software for Irrigation system 62,820 0 0 0 0
Driving Range Fence Extension 0 300,000 300,000 0 0
Golf Course Pump Station Upgrade 0 60,000 60,000 50,000 0 Muni Golf Course Bunker Renovations 0 0 0 0 500,000
Total Capital Improvements $62,820 $360,000 $360,000 $50,000 $500,000 Net Working Capital Balance: The net working capital balance will be 1.0 million at the end of FY 2025-26. $200,000 of net working capital represents an interfund loan receivable from the Golf Operating Fund.

Golf Capital Improvement Reserve
056-667
Description: The Golf Capital Improvement Reserve provides for the replacement of golf course improvements, such as irrigation systems, tee box, green renovations, and other improvements on the golf course. Equipment, machinery, and buildings are covered under the Golf Depreciation Reserve and are not a part of this reserve.

Funding Source: Depreciation on capital improvements is the major source of funding for this program which is transferred from the Golf Operating fund at the end of the fiscal year.

Legal Basis: This program was created by City Resolution No. 30-85 and 02-86. Resources in this program are assigned.

Budget Overview: Muni Golf Course Bunker Renovations is budgeted for FY 2025-26 for $500,000. 223
224
Internal Service Funds are established to finance and account for goods and services provided by one City department to other City departments on a cost reimbursement basis.

Internal Service Funds
Central
Services Fund
Information
Technology
Fund
Fleet Fund
Contract Fleet
Services
Fleet
Replacement
Reserve
Medical
Insurance Fund
Workers'
Compensation
Fund
General
Liability Self
Insurance Fund
225
Expenditures FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26 By Category Actual Adj Budget Projected Budget Budget
Personnel 6,085 17,950 11,700 12,250 12,380
Supplies 38,583 55,650 55,190 55,650 55,650
Contractual Services 252,668 314,800 307,100 319,930 327,500 Other Charges 538 540 590 590 1,550
Interdepartmental Charges 85,130 84,420 84,420 50,970 50,970 Debt Service 0 36,700 11,510 34,530 34,520
Total $383,004 $510,060 $470,510 $473,920 $482,570
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Description Actual Adj Budget Projected Budget Budget
Beginning Balance $347,200 $398,510 $398,510 $367,920 $335,840 Additions:

Imaging Fees 49,582 50,500 50,500 52,250 53,840
Investment Earnings 3,281 5,500 9,870 9,900 9,900
Charges to Other Departments 381,450 379,550 379,550 379,690 379,690 Total Additions 434,313 435,550 439,920 441,840 443,430 Deductions:

Central Services 128,496 225,890 189,910 217,680 218,760 Communications 254,508 284,170 280,600 256,240 263,810
Total Deductions 383,004 510,060 470,510 473,920 482,570 Ending Balance $398,509 $324,000 $367,920 $335,840 $296,700 Budget Overview: Charges to other departments amount are $379,690 which reflect communication charges, postage, imaging charges and duplication charges.

Net Working Capital Balance: The ending net working capital balance is $296,700 at the end of FY 2025-26.

Central Services Fund
062-242/812
Description: The Central Services Fund provides duplicating, postage, and communications services for all programs.

Funding Source: Other City programs within funds are charged on a cost reimbursement basis. The cost of an individual copy in duplicating services is based on the total costs accumulated during the prior year. Machine rental, toner, paper, and miscellaneous costs are divided by the number of copies made during the prior year. The charges to each program for postage are compiled daily based upon actual usage with additional amounts charged for the maintenance costs of the postage meter.

Communication charges are allocated to the using divisions based on the number of phone lines, cellular phones, and lease phone lines. Imaging Fees offset Electronic Data Management System expenditures.

Legal Basis: Resources in this fund are assigned.
226
Expenditures FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26 By Category Actual Adj Budget Projected Budget Budget
Personnel 840,730 1,046,090 951,850 1,126,170 1,171,610 Supplies 677 1,840 700 1,840 1,840
Contractual Services 809,874 1,544,200 1,214,600 1,087,850 1,098,250 Other Charges 131 15,700 600 15,900 15,900
Capital Outlay 73,992 88,160 85,000 1,015,000 85,000
Interdepartmental Charges 176,320 207,840 207,840 236,690 236,690 Total $1,901,724 $2,903,830 $2,460,590 $3,483,450 $2,609,290 FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Description Actual Adj Budget Projected Budget Budget
Beginning Balance $1,161,004 $1,279,800 $1,279,800 $1,050,280 $96,880 Additions:

Charges to Other Departments 2,009,660 2,200,030 2,200,030 2,490,050 2,490,050 Investment Earnings 10,863 19,000 31,040 40,000 40,000
Total Additions 2,020,523 2,219,030 2,231,070 2,530,050 2,530,050 Deductions:

Total Deductions 1,901,724 2,903,830 2,460,590 3,483,450 2,609,290 Ending Balance $1,279,803 $595,000 $1,050,280 $96,880 $17,640 Net Working Capital Balance: Net working capital is budgeted to be $17,640 at the end of FY 2025-26.

Information Technology
063-241
Description: The Information Technology (IT) Fund is used to account for the costs associated with the City's centralized computer systems and to distribute these costs to the departments using the system. Included are costs for hardware, software, network services, communications, computer training and support, and related staffing.

Funding Source: Other City programs within funds are charged on a cost reimbursement basis. The cost is determined based on the number of computer units within a department.

Legal Basis: Resources in this fund are assigned.

Budget Overview: Expenses in this fund include the costs to design, install, maintain and support the City's enterprise computer network, including servers, computers, and related networking equipment. Staff in this fund support the network, hardware and software, provide training and support to other City staff, and maintain the City website. Included in the FY 2024-25 Budget is $930,000 for the implementation and purchase of a new Financial Software system to replace the existing system nearing its end of life and support period.
227
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Description Actual Adj Budget Projected Budget Budget
Beginning Balance $79,284 $7,060 $7,060 -$18,892 $22,538 Additions:

Other Federal Grants 0 0 0 100,000 0
Charges to Other Departments 1,220,380 1,355,570 1,355,570 1,492,730 1,472,730 Investment Earnings 874 104 168 -460 608
Miscellaneous Income 266 200 200 200 200
Total Additions 1,221,520 1,355,874 1,355,938 1,592,470 1,473,538 Deductions:

Supplies 527,975 600,550 592,200 615,950 622,950
Contractual Services 704,709 741,480 729,000 865,880 802,980 Interdepartmental Charges 61,060 60,690 60,690 69,210 69,210 Total Deductions 1,293,744 1,402,720 1,381,890 1,551,040 1,495,140 Ending Balance $7,060 -$39,786 -$18,892 $22,538 $936
Net Working Capital Balance: Net working capital is budgeted to be a $936 at the end of FY 2025-26.

Fleet Services Fund
065-619
Description: First Vehicle Services (FVS) is responsible for the preventative maintenance and repair fo the City's vehicles and equipment. First Vehicle Services is a contracted service provider operating from the City's maintenance facility. First Vehicle Services guarantees vehicle availability, timeliness of performance and emergency road response.

Funding Source: Actual operations and maintenance costs from the prior year are charged to each vehicle through interdepartmental charges.

Legal Basis: Resources in this fund are assigned.

Budget Overview: Fuel and contractual services costs have increased from the prior year. Contractual costs are primarily for the vehicle service contract and a study to address California Air Resources Board requirements. There are no capital projects scheduled for FY 2024-25 or FY 2025-26.
228
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Description Actual Adj Budget Projected Budget Budget
Beginning Balance $6,844,702 $6,779,480 $6,779,480 $4,129,932 $3,685,652 Additions:

Replacement Charges to Depts. 519,950 500,090 500,090 647,690 667,690 Investment Earnings 75,486 99,896 161,272 100,460 99,392 Gain/Loss on Disposal of Fixed Assets 143,580 0 0 0 0
Transfer from Other Funds 0 721,620 721,620 0 0
Total Additions 739,016 1,321,606 1,382,982 748,150 767,082 Deductions:

Capital Outlay* 774,355 3,714,360 4,014,560 1,174,980 558,030 Interfund Charges 29,880 17,970 17,970 17,450 17,450
Total Deductions 804,235 3,732,330 4,032,530 1,192,430 575,480 Ending Balance $6,779,483 $4,368,756 $4,129,932 $3,685,652 $3,877,254 Net Working Capital Balance: Net working capital will be $3.9 million at the end of FY 2025-26.

Fleet Replacement Reserve Fund
065-824
Description: The Fleet Replacement Reserve includes funding set aside for the replacement of vehicles and other rolling stock as they become unserviceable, obsolete, or reach a predetermined service life. When new equipment is purchased, a replacement schedule is established so that funds will be available at the end of the useful life of the equipment. This provides for an orderly funding mechanism for purchasing replacement pieces of equipment.

Funding Source: Replacement costs, along with vehicle operating costs, are charged directly to each user program in all funds. The estimated replacement cost is established by factoring the original purchase price by an annual compounded inflation rate. The annual replacement charge is then calculated by dividing the replacement cost by the number of years before replacement is scheduled.

Legal Basis: Resources in this program are assigned.

Budget Overview: Capital Outlay in the amounts of $1,174,980 and $593,030 are budgeted in FY 2024-25 and FY 2025-26 respectively, for replacement of vehicles and equipment. 229
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
*Detail of Capital Outlay (Replacements): Actual Adj Budget Projected Budget Budget Machinery & Equipment 0 48,000 35,000 35,000 0
Total Machinery & Equpment 0 48,000 35,000 35,000 0
Automotive Equipment
Unit #1135 2005 Kenworth Vactor 540,978 0 0 0 0
Unit #1169 2013 Ford Transit Connect Van 27,109 0 0 0 0 Unit #1043 2005 Ford Ranger 31,235 0 0 0 0
Unit #1224 2019 Jeep Wrangler 44,203 0 0 0 0
Unit #1211 2018 Honda TRC420 9,171 0 0 0 0
Unit #1137 2011 Ford F350 4X4 69,564 0 0 0 0
Unit #1227 2019 Jeep Wrangler 41,213 0 0 0 0
Unit #1218 Replacement 10,882 0 0 0 0
Unit #1134 2005 Kenworth Vactor 0 703,380 703,380 0 0
HydroExcavator- Water Dept 0 721,620 721,620 0 0
Unit #1088 2008 Ford F350 Cab w/ exerciser 0 52,200 64,450 0 0 Unit #956 1999 Ford Ranger 0 21,150 29,470 0 0
Unit #997 2002 Ford Ranger 0 26,836 26,840 0 0
Unit #1021 2004 Ford Ranger 0 26,836 26,840 0 0
Unit #1025 2004 Ford Ranger XLT Supercab 0 29,100 29,100 0 0 Unit #1058 2006 Chevrolet Uplander Van 0 41,213 41,220 0 0 Unit #1090 2008 Ford F350 Utility 0 73,280 73,280 0 0
Unit #1093 2008 Ford Ranger 0 29,099 29,100 0 0
Unit #1103 2008 Chevrolet W4500 Utility Body 0 60,230 73,280 0 0 Unit #1118 2010 Ford F350 0 33,880 55,000 0 0
Unit #1119 2010 Ford F350 0 33,880 55,000 0 0
Unit #1121 2010 Ford F350 Super Duty 0 39,340 73,280 0 0 Unit #1128 2010 Ford F350 0 50,000 55,000 0 0
Unit #1130 2010 Ford F350 Utility 0 56,880 73,280 0 0
Unit #1133 2010 Ford F350 Utility 0 64,450 73,280 0 0
Unit #1136 2011 Ford F350 0 35,000 73,280 0 0
Unit #1146 2012 Ford F350 0 73,280 73,280 0 0
Unit #1155 2013 Ford F350 Utility 0 47,080 73,280 0 0
Unit #1156 2013 Ford F350 Utility 0 42,720 73,280 0 0
Unit #1170 2014 Ford Focus 0 25,000 29,100 0 0
Unit #1171 2014 Ford Escape 0 26,836 26,840 0 0
Unit #1173 2015 Ford F350 Utility 0 41,900 73,280 0 0
Unit #1174 2015 Ford F350 Utility 0 55,000 73,280 0 0
Unit #1175 2015 Ford F350 Utility 0 44,340 73,280 0 0
Unit #s 2010 & 2072 0 59,730 59,730 0 0
Unit #1172 2014 Ford F450/Camera Equip 0 317,890 310,060 0 0 Unit #1075 2007 Ford Focus 0 25,580 28,820 0 0
Unit #1027 2004 Ford 3/4 ton Utility Body 0 45,340 45,340 0 0 Unit #1070 2008 Ford F250 0 45,640 45,640 0 0
Unit #1101 2008 Ford F450 w/ Dump Body 0 57,770 57,770 0 0 Unit #1105 Prowler Sewer 0 25,830 25,830 0 0
Unit #1106 2008 Great Northern Trailer 0 4,550 4,550 0 0 Unit #1085 2008 Cat Skid Steer Tractor 0 86,200 86,200 0 0 Unit #1056 2006 Ford Ranger 0 28,820 28,820 0 0
Unit #1102 2008 Ford F250 Utility 0 35,440 35,440 0 0
Unit #1071 2007 Ford F150 SuperCrew 0 31,570 31,570 0 0 Unit #976 2000 GMC Sonoma 0 30,030 30,030 0 0
Unit #1041 2005 Ford F350 0 56,320 56,320 0 0
Unit #1086 2008 Ford F150 XLT SuperCrew 0 30,520 30,520 0 0 Unit #1005 Hyster Forklift 0 27,500 27,500 0 0
Unit #1142 2011 Crane Truck 0 125,700 125,700 0 0
Unit #1032 Air Compressor 0 1,160 1,160 0 0
Unit #1115 Wacker Light Tower 0 47,100 47,100 0 0
Fleet Replacement Reserve
230
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
*Detail of Capital Outlay (Replacements): Actual Adj Budget Projected Budget Budget Fleet Replacement Reserve
Unit #1129 2010 Ford F150 0 33,800 33,800 0 0
Unit #1076 2007 Ford E350 Cutaway Van 0 62,700 62,700 0 0 Unit #1178 2015 Hydrotec Pressure Washer 0 18,640 18,640 0 0 Unit #1215 2018 Personal Watercraft 0 14,000 14,000 0 0 Unit #1243 Honda TRX420FE1 0 0 0 12,690 0
Unit #1244 Honda TRX420FE1 0 0 0 12,690 0
Unit #1168 2014 Ford Focus 0 0 0 25,000 0
Unit #1188 2017 Ford Escape 0 0 0 26,220 0
Unit #1189 2017 Ford Escape 0 0 0 26,220 0
Unit #1190 2017 Ford Escape 0 0 0 26,220 0
Unit #1077 2008 Cat 928Gz Loader 0 0 0 261,040 0
Unit #1078 2008 Ford F550 0 0 0 51,800 0
Unit #1097 2008 Cat CB-224E Roller 0 0 0 55,200 0
Unit #1112 2009 Truck mounted compressor 0 0 0 16,660 0 Unit #1122 2009 New Holland B95B Backhoe 0 0 0 115,500 0 Unit #1147 2012 Kenworth Asphalt Patch Truck 0 0 0 173,250 0 Unit #1179 Crafco Crack Sealer 0 0 0 48,040 0
Unit #1151 Ford F550 with Alted AT40M Boom 0 0 0 184,500 0 Unit #1157 2013 Ford Focus 0 0 0 25,000 0
Unit # 1215 2018 Yamaha Personal Watercraft 0 0 0 15,600 0 Unit #1176 2015 Ford F350 Utility 0 0 0 64,350 0
Unit # 1197 2017 Ford Escape 0 0 0 0 27,380
Unit # 1198 2017 Ford Escape 0 0 0 0 28,230
Unit # 1200 2017 Ford Escape 0 0 0 0 27,320
Unit #1203 2017 Ford F150 Super Cab 0 0 0 0 35,330
Unit #1181 Ford F550 Utility 0 0 0 0 188,510
Unit #1201 2017 Ford F150 Super Cab 0 0 0 0 35,340
Unit #1202 2017 Ford F150 Super Cab 0 0 0 0 35,340
Unit #1182 Ford F550 Utility 0 0 0 0 180,580
Total Automotive Equipment 774,355 3,666,360 3,979,560 1,139,980 558,030 Total Capital Outlay $774,355 $3,714,360 $4,014,560 $1,174,980 $558,030 231
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Description Actual Adj Budget Projected Budget Budget
Beginning Balance $162,944 $231,260 $231,260 $233,980 $229,630 Additions:

Premiums Charged 3,242,401 3,768,440 3,740,000 3,898,440 3,998,440 COBRA Premiums 0 2,000 0 2,000 2,000
Retiree Premiums 175,263 220,000 165,260 169,000 178,000 Investment Earnings -1,574 900 1,800 2,000 2,000
Miscellaneous Income 13,871 12,000 13,500 13,000 13,000 Total Additions 3,429,961 4,003,340 3,920,560 4,084,440 4,193,440 Deductions:

Claims Paid 182,784 222,500 222,500 222,500 222,500
Premiums Paid 3,052,208 3,577,800 3,577,800 3,763,090 3,946,150 Claims Administration 33,290 38,000 38,000 38,000 38,000 Contractual Services 2,633 2,650 2,650 4,650 4,850
Interfund Charges 90,730 76,890 76,890 60,550 60,550
Total Deductions 3,361,645 3,917,840 3,917,840 4,088,790 4,272,050 Ending Balance $231,260 $316,760 $233,980 $229,630 $151,020 Net Working Capital Balance: Net working capital will be $151,020 at the end of FY 2025-26.

Medical Insurance Fund
066-814
Description: The Medical Insurance program is offered to all regular full-time employees and benefited part-time employees. The benefits covered include medical, vision and dental insurance. Health insurance is coordinated through the CalPERS health plans. The fund also includes retiree insurance and COBRA insurance.

Funding Source: Premiums are based on the specific medical insurance program which the employee has selected. The costs of the medical program are accounted for in this fund and charged back to the appropriate program. Other postemployment medical benefits are pre-funded through the California Employers Retiree Benefit Trust (CERBT) which is a Section 115 trust funded through charges allocated to programs.

Legal Basis: Resources in this fund are assigned.

Budget Overview: Expenses include premium payments for medical, dental and vision plans. The City budgets for premiums at complete staffing level. Costs are recovered through charges to other funds and employee paid premiums. 232
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Description Actual Adj Budget Projected Budget Budget
Beginning Balance $1,897,869 $2,033,530 $2,033,530 $2,085,220 $1,985,930 Additions:

Prem. Charged to Other Funds 465,847 485,000 481,000 485,000 485,000 Investment Earnings 16,251 25,000 45,020 45,100 45,100
Other Revenue 19,270 13,600 13,350 0 0
Total Additions 501,368 523,600 539,370 530,100 530,100 Deductions:

Supplies 7,185 11,600 8,000 11,900 11,900
Contractual Services 4,295 20,000 17,170 20,000 5,000
Other Charges 317,424 538,000 415,000 553,000 558,000
Interfund Charges 36,800 47,510 47,510 44,490 44,490
Interfund Transfers 0 0 0 0 0
Total Deductions 365,704 617,110 487,680 629,390 619,390 Ending Balance $2,033,533 $1,940,020 $2,085,220 $1,985,930 $1,896,640 Net Working Capital Balance: The ending working capital for FY 2025-26 will be $1.9 million. This $1.9 million includes $900,000 or three times the Self-insurance retention of $300,000 based on the City's fiscal policy. The remaining balance provides amounts to cover claims prior to 1995 when the City was self-insured.

Workers' Compensation Fund
067-815
Description: The City is self-insured for Workers' Compensation; however, the City receives an excess insurance supplement from CSAC Excess Insurance Authority. The City continues to use manual rates to charge the various departments. Through the City's payroll system, premiums for this coverage are charged back to the various departments and operating funds are included in the employees' compensation package. Costs linked to running the program, such as providing a third-party claims administrator, are also shared using the same methodology.

Funding Source: The major source of funding for this program is the premiums charged to other funds.

Legal Basis: Resources in this fund are assigned.

Budget Overview: Revenues are related to salary charges and interest and are anticipated to stay the same for FY 2024-25 and FY 2025-26.
233
FY 2022-23 FY 2023-24 FY 2023-24 FY 2024-25 FY 2025-26
Description Actual Adj Budget Projected Budget Budget
Beginning Balance $5,637,492 $5,441,120 $5,441,120 $3,686,720 $3,198,230 Additions:

Employer Premiums 2,688,000 2,700,000 2,700,000 2,695,200 2,695,200 Investment Earnings 43,146 60,000 100,680 105,500 105,500 Miscellaneous Revenues 753 4,800 4,880 0 0
Total Additions 2,731,899 2,764,800 2,805,560 2,800,700 2,800,700 Deductions:

Personnel 138,963 146,690 147,410 157,760 169,770
Supplies 980 2,750 2,000 1,000 1,800
Contractual Services 34,214 579,300 1,653,470 413,850 464,250 Other Charges 2,711,976 2,951,800 2,719,080 2,668,490 3,109,830 Interfund Charges 42,140 38,000 38,000 48,090 48,090
Total Deductions 2,928,273 3,718,540 4,559,960 3,289,190 3,793,740 Ending Balance $5,441,118 $4,487,380 $3,686,720 $3,198,230 $2,205,190 Net Working Capital Balance: Ending net working capital is $2.2 million at the end of FY 2025-26.

General Liability Self Insurance Fund
068-816
Description: In order to control the costs of subsidence claims and continue to purchase liability and property insurance, the City in FY 2004-2005 entered into a joint powers agreement through the California Joint Powers Insurance Authority, (CJPIA), with other agencies to purchase excess layers of protection. Under this program, the City is covered for expenses related to subsidence claims, as this coverage will be provided through CJPIA. The City will continue to control costs lower its risk through a combination of self-insurance and purchased insurance, while maintaining comprehensive coverage.

Funding Source: Premium charges, claims adjustments, legal services and other administration costs are necessary to maintain this program. Each of the operating funds of the City are charged an amount in relation to the frequency and severity of claims incurred. These amounts are received in the General Liability Self-Insurance Fund to pay for insurance coverage.

Legal Basis: This fund is governed by Resolution No. 67-78 and 18-80. Resources in this fund are assigned.

Budget Overview: Employer premiums charged to other funds are $2.7 million. Expenses include administative costs, claims and payments to CJPIA to provide coverage.
234
Capital Improvement Program
Introduction
The Capital Improvement Program (CIP) section of the Annual Budget document is intended to provide the reader with a summary of the major capital projects for FY 2024-25 and FY 2025-26. The City’s Capital Improvement Program is divided into six major categories:
• Drainage
• Parks and Medians
• Sewer
• Street
• Water
• Facilities and Other Improvements
This section provides a summary of the CIP process, master plans, six year project plans presented by the six major categories for easy reference, and an overview of Carry Forward Projects (projects appropriated by Council in previous fiscal years which are re-appropriated into FY 2024-25). In addition, an easyreference map allows the reader to identify the location of major new projects in FY 2024-25 and FY 2025-

26. Individual project sheets outlining the project description, project location (including maps), projected cost, operation and maintenance costs and funding sources are included in this section and are organized based on the major categories listed previously.

Master Plans
The City utilizes “master plans” to guide the development and maintenance of existing infrastructure, as well as future capital improvements. The plans provide a foundation for the development of goals and priorities for capital improvement projects. The list of master plans includes:
• City General Plan
• Master Plan for City Facilities
• Park & Recreation Master Plan
• Regional Circulation Financing and Phasing Program (RCFPP) • Street Improvement Program
• Water Master Plan
• Drainage Master Plan
• Wastewater (Sewer) Master Plan
• Water and Sewer Asset Management Plan
• Recycled Water Master Plan
• Urban Runoff Management Plan
• Other Specific Plans (e.g. Pier Bowl Specific Plan)
These master plans demonstrate the City’s commitment to long-range capital improvement programming by focusing attention on the current and future needs of the community, while balancing the community’s needs with its available fiscal resources.

CIP Process
The long-term Capital Improvement Program includes projects that have a value of $25,000 or more with a minimum useful life of 5 years at a fixed location. Equipment, operating and maintenance costs are identified and will be included in future operating budgets. 235
Capital Improvement Program
The Capital Improvement Program Committee, consisting of members from all City departments, annually prepares and updates a six-year capital improvement plan. Projects are reviewed by the CIP Committee to ensure that the City’s priorities are addressed and that staffing levels and funds are adequate to complete the projects. Capital Improvement Program projects are addressed based on the following four categories:
• Replacement
Existing improvements that are deteriorated and need to be replaced and/or upgraded to continue to provide service and to meet current codes and regulations. • Expansion
New improvements that are growth-related and funded through development fees. These improvements are identified in master plans and/or agreements, and funding sources are in place. • Growth
New improvements based on projected development. These projects are “development dependent”, and the funding source is through future development fees and/or financing by developers. • Economic Vitality and Diversity
This includes construction of improvements for promotion of economic vitality and diversity and to eliminate and prevent the spread of blight and deterioration in the City.

FY 2025 and FY 2026 Capital Improvement Projects
The total budget for the City’s Capital Improvements in FY 2024-25 is $14.3 million and includes 34 Projects. FY 2025-26 Capital Improvement Budget totals $13.5 million and includes 22 projects. The chart below summarizes the FY 2024-25 and FY 2025-26 new CIP program by project amount (in millions), number, and type:

Drainage $ 0.2 1 $ 2.0 1
Beaches, Parks & Medians 0.9 6 0.4 3
Sewer 1.5 1 0.8 1
Streets 4.2 13 5.9 12
Water 5.3 6 3.9 4
Facilities and Other Improvements 2.1 7 0.5 1
Total Capital Improvement Projects $ 14.3 34 $ 13.5 22
Category
Dollars
(in millions)
Number of
projects
Dollars
(in millions)
Number of
projects
FY 2024-25 FY 2025-26
The individual projects by category and fund are listed on the New Capital Improvements Projects – Summary by Category and the New Capital Improvements Projects – Summary by Fund schedules. A sixyear capital plan is presented. However, only the first and second year of projects are funded and approved with the additional years presented for planning purposes only. The Street projects ($4.2 million and $5.9 million) are primarily based on the Street Master Plan, the Street Improvement Program and current pavement management studies. Water ($5.3 million and $3.9 million), Sewer ($1.5 million and $0.8 million) and Drainage ($0.2 million and $2.0 million) projects are based on their respective master plans or to meet regulatory requirements. In addition, the Beaches, Parks and Medians ($0.9 million and $0.4 million), and Facilities and Other Improvements ($2.1 million and $0.5 million) are based on the City Facilities Master Plan, staff risk assessments, or additional Council identified needs. 236
Capital Improvement Program
Funding for the projects is outlined in the New Capital Improvement Projects – Revenue Summary.

Projects are funded through existing revenues in the General Fund, capital project, special revenue or depreciation reserve funds.

Maintenance and Other Projects
These projects include normal maintenance, studies or small contractual projects. The details of these projects are listed in the schedules of Maintenance and Other Projects – Summary by Category and the Maintenance and Other Projects – Summary by Fund. The City will spend $14.2 million on 36 maintenance and other contractual projects in FY 2024-25 which consist of $0.6 million in Drainage, $0.8 million for Beaches, Parks and Medians, $1.2 million in Sewer, $1.7 million in Streets, $5.3 million in Water and $4.7 million in Facilities and Other Improvements. In FY 2025-26 the City is projected to spend $7.5 million on 26 maintenance and other contractual projects, which consist of $0.6 million in Drainage, $0.3 million for Beaches, Parks and Medians, $2.7 million in Sewer, $1.6 million in Streets, $1.6 million in Water and $0.7 million in Facilities and Other Improvements.

Drainage $ 0.6 2 $ 0.6 2
Beaches, Parks & Medians 0.8 2 0.3 3
Sewer 1.2 5 2.7 4
Streets 1.7 9 1.6 8
Water 5.3 7 1.6 5
Facilities and Other Improvements 4.7 11 0.7 4
Total Maintenance and Other Projects $ 14.2 36 $ 7.6 26 Category
Dollars
(in millions)
Number of
projects
Dollars
(in millions)
Number of
projects
FY 2024-25 FY 2025-26
Funding sources for these projects are outlined on the Maintenance and Other Projects – Revenue Summary.

Significant Capital Projects and Operating Impacts
Significant projects include E. Avenida Cordoba Drainage Study, Marquita Slope Reconstruction (Linda Lane PS), Califia Complete Streets, Street Rehabilitation Program, AC Pipe Replacement Northwest 308 Zone, Recycled Water Expansion Phase II, and Reservoir No. 5A Replacement. Most of these projects are not anticipated to have a significant impact or change to operating costs due to the assets existing. The only new construction to impact incur new annual operating costs would be the Calafia Complete Streets project and it includes revenue reimbursement from anticipated grants. 213 237
238
Capital Improvement Projects
Revenue Summary
Capital Improvement Projects
Expenditure by Category Summary
New Capital Improvement Projects - Graphs
Sewer $1,500,000
10%
Gas Tax Fund
$2,274,000 16%
Grants/Other
$201,000 2%
Other Funds
Local Drainage $1,395,000 10%
Fund $200,000 1%
Street
Improvement Fund
$1,675,000 12%
Reserve Fund
$1,750,000 12%
Water Fund
$5,300,000 37%
Total Capital Improvement Revenue Summary
FY 2024-25 - $14,295,000
Drainage $200,000
1%
Parks & Medians
$945,000 7%
Sewer
$1,500,000
10%
Streets
$4,225,000
30%
Water
$5,300,000 …
Facilities and Other
Improvements $2,125,000 15%
Total Capital Improvement Expenditure Summary
FY 2024-25 - $14,295,000
Sewer $800,000
6%
Gas Tax Fund
$3,108,000 23%
Grants/Other
$2,592,000 19%
Other Funds
$1,160,000 9%
Street
Improvement Fund
$1,800,000 13%
Reserve Fund
$150,000 1%
Water Fund
$3,850,000 29%
Total Capital Improvement Revenue Summary
FY 2025-26- $13,460,000
Drainage
$2,000,000 14%
Parks & Medians
$410,000 3%
Sewer
$800,000
6%
Streets
$5,900,000
41%
Water
$3,850,000 … Facilities and Other
Improvements $500,000 3%
Total Capital Improvement Expenditure Summary
FY 2025-26 - $13,460,000
239
Capital Improvement Projects
Expenditure by Fund Summary
New Capital Improvement Projects - Graphs
Sewer
$1,500,000
10%
Gas Tax Fund
$2,400,000
Other $700,000 17%
5%
Parks
Acquisition and
Dev Fund
$770,000 5%
Local Drainage
Fund $200,000
1%
Street
Improvement Fund
$1,675,000 13%
Reserve Fund
$1,750,000
12%
Water Fund
$5,300,000
37%
Total Capital Improvement Expenditure
Summary FY 2024-25 - $14,295,000
Sewer $800,000
6%
Gas Tax Fund
$3,950,000
29%
Other
$2,750,000
20%
Parks
Acquisition and
Dev Fund
$160,000 1%
Street
Improvement
Fund
$1,800,000
14%
Reserve Fund
$150,000 1%
Water Fund
$3,850,000
29%
Total Capital Improvement Expenditure
Summary FY 2025-26 - $13,460,000
240
Description 6 Yr. Total FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 Drainage
E. Avenida Cordoba Drainage Study $ 2,000,000 $ - $ 2,000,000 $ - $ - $ - $ - M00S05 - Montalvo Canyon Outlet 200,000 200,000 0 0 0 0 0 Pier Bowl Drainage Study & Improvements 1,000,000 0 0 150,000 850,000 0 0 Storm Drain Improvements: Cayenta & Buena Suerte 1,750,000 0 0 0 150,000 800,000 800,000 Storm Drain Improvements: Caballeros & Patero de Oro 1,450,000 0 0 250,000 1,200,000 0 0 Storm Drain Improvements: Bonito & Los Molinos 550,000 0 0 550,000 0 0 0 Storm Drain Improvements: Santa Margarita & Corta 300,000 0 0 300,000 0 0 0 Storm Drain Improvements: Vaquero & Vista Torito 1,300,000 0 0 0 100,000 600,000 600,000 Storm Drain Improvements: W. Ave. Roma & S. Ola Vista 1,100,000 0 0 0 100,000 500,000 500,000 9,650,000 200,000 2,000,000 1,250,000 2,400,000 1,900,000 1,900,000 Beaches, Parks & Medians
Aquatic Center Shade Structure Replacements 120,000 0 0 120,000 0 0 0 Bonito Canyon Ballfield Lighting Replacement 500,000 0 0 500,000 0 0 0 Bonito Canyon Park Improvements/CDBG 225,000 75,000 150,000 0 0 0 0 Corp Sand Replenishment 10,500,000 100,000 100,000 100,000 100,000 100,000 10,000,000 Dog Park at San Luis Rey and San Gorgonio Park 480,000 120,000 160,000 200,000 0 0 0 Lost Winds Lasuen Beach Access Rehabilitation 3,300,000 0 0 0 300,000 3,000,000 0 Rancho San Clemente Park Exercise Course Replacement 90,000 0 0 90,000 0 0 0 Skate Park Expansion - Steed Park 200,000 200,000 0 0 0 0 0 Steed Park & Vista Bahia Errant Ball Mediation 50,000 50,000 0 0 0 0 0 Steed Park Pickle Ball Courts 11,900,000 0 0 3,000,000 3,000,000 3,000,000 2,900,000 Tierra Grande Park Playground Equipment Replacement 300,000 0 0 300,000 0 0 0 Tower Zero Feasibility Study & Construction 1,150,000 0 0 150,000 1,000,000 0 0 Vista Hermosa Sports Park Meadows Development 400,000 400,000 0 0 0 0 0 29,215,000 945,000 410,000 4,460,000 4,400,000 6,100,000 12,900,000 .

Sewer
Digester #2 Structural & Mechanical Rehabilitation 800,000 0 800,000 0 0 0 0 Los Molinos Lift Station Generator Replacement 600,000 0 0 600,000 0 0 0 Marquita Slope Reconstruction (Linda Lane PS) 1,500,000 1,500,000 0 0 0 0 0 Primary Clarifier 1, 2 & 3 Rehabilitation 500,000 0 0 500,000 0 0 0 Secondary Clarifier 1, 2 & 3 Rehabilitation 600,000 0 0 0 600,000 0 0 Secondary Clarifier 4, 5 & 6 Rehabilitation 1,200,000 0 0 0 0 600,000 600,000 Sludge Dehydration System 2,060,000 0 0 0 2,060,000 0 0 Vactor Discharge Station 100,000 0 0 100,000 0 0 0
WRP Co-Generation 3,000,000 0 0 0 0 0 3,000,000
WRP DIP Replacement 2,250,000 0 0 250,000 1,000,000 1,000,000 0 WRP Electrical System Replacements 2,750,000 0 0 200,000 1,050,000 1,500,000 0 WRP Odor Control Systems Replacement 6,500,000 0 0 200,000 1,800,000 4,500,000 0 21,860,000 1,500,000 800,000 1,850,000 6,510,000 7,600,000 3,600,000 Streets
Alley/Parking Lot Rehabilitation Program 1,000,000 100,000 100,000 200,000 200,000 200,000 200,000 Arterial Street Improvement Program 4,500,000 750,000 750,000 750,000 750,000 750,000 750,000 As-Needed Street Improvement Program (Various Streets) 3,700,000 200,000 700,000 700,000 700,000 700,000 700,000 Avenida Pico Class I Bike/Pedestrian Path Phase I 1,600,000 0 0 1,600,000 0 0 0 Calafia Complete Streets 1,150,000 150,000 1,000,000 0 0 0 0 Calle Pueblo Sidewalk Improvements 550,000 100,000 450,000 0 0 0 0 Camino Capistrano Crosswalk Improvements 100,000 100,000 0 0 0 0 0 ERC & Ave Palizada to Presidio Class 3 Bike Improvements 100,000 0 100,000 0 0 0 0 Intersection Improvements: AVH & Vera Cruz 1,000,000 0 0 200,000 800,000 0 0 Intersection Improvements: AVH & La Pata 875,000 0 0 175,000 700,000 0 0 Intersection Improvements: Pico & Amanecer 875,000 0 0 0 175,000 700,000 0 Intersection Improvements: Pico & Del Cerro 750,000 0 0 150,000 600,000 0 0 Intersection Improvements: Pico & La Pata 500,000 0 0 100,000 400,000 0 0 Local Street Improvement Program 4,500,000 750,000 750,000 750,000 750,000 750,000 750,000 Mira Costa Pedestrian Island 150,000 150,000 0 0 0 0 0
Pavement Improvements ( Palizada between ECR and I-5) 300,000 0 0 300,000 0 0 0 Sidewalk Improvements / CDBG 520,000 0 0 130,000 130,000 130,000 130,000 Signal Synch - Palizada, Talega, Saluda, La Pata 675,000 275,000 400,000 0 0 0 0 Street Rehabilitation Program 8,600,000 1,300,000 1,300,000 1,500,000 1,500,000 1,500,000 1,500,000 Street Sign Replacement Program 300,000 50,000 50,000 50,000 50,000 50,000 50,000 Traffic Signal Camera Replacement 900,000 150,000 150,000 150,000 150,000 150,000 150,000 Traffic Signal Camera Upgrades 900,000 150,000 150,000 150,000 150,000 150,000 150,000 $ 33,545,000 $ 4,225,000 $ 5,900,000 $ 6,905,000 $ 7,055,000 $ 5,080,000 $ 4,380,000 New Capital Improvement Projects
Summary by Category
241
Description 6 Yr. Total FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 New Capital Improvement Projects
Summary by Category
Water
AC Pipe Replacement Northwest 308 Zone $ 2,000,000 $ - $ 2,000,000 $ - $ - $ - $ - Acapulco Pump Station Rehabilitation 2,750,000 0 0 250,000 2,500,000 0 0 Calle Real Pump Station Rehabilitation 300,000 300,000 0 0 0 0 0 Calle Vallarta PRS 350,000 0 350,000 0 0 0 0
City-wide Copper Service Replacements 500,000 0 500,000 0 0 0 0 Costero Risco PRS Rehabilitation 600,000 600,000 0 0 0 0 0 Del Cerro PRS Rehabilitation 350,000 0 0 350,000 0 0 0
El Levante PRS Rehabilitation 350,000 350,000 0 0 0 0 0 La Pata Recycled Waterline Rehabilitation 750,000 0 0 0 0 750,000 0 La Pata, Esmarca, Patricia Check Valves 300,000 0 0 0 300,000 0 0 La Quinta PRS Rehabilitation 350,000 0 0 0 350,000 0 0
Potable Water Reservoir Improvement Projects 3,000,000 0 0 0 0 1,500,000 1,500,000 Pump Station Bypass Pump Connections 100,000 0 0 0 100,000 0 0 Reata Pump Station Rehabilitation 2,800,000 0 0 2,800,000 0 0 0 Recycled Water Expansion Phase II 3,200,000 200,000 1,000,000 1,000,000 1,000,000 0 0 Reservoir No. 5A Replacement 3,500,000 3,500,000 0 0 0 0 0 Reservoir No.6 Removal 100,000 0 0 100,000 0 0 0
Well Water Quality System Improvement 350,000 350,000 0 0 0 0 0 21,650,000 5,300,000 3,850,000 4,500,000 4,250,000 2,250,000 1,500,000 Facilities and Other Improvements
Casa Romantica Improvements 1,000,000 0 0 1,000,000 0 0 0 City Hall Emergency Standby Generator Installation 300,000 300,000 0 0 0 0 0 Community Center Roof Replacement 600,000 0 0 600,000 0 0 0 Corto Lane Beach Access Rehabilitation 6,500,000 0 0 500,000 6,000,000 0 0 Del Mar Phase I Undergrounding District 2,000,000 0 0 100,000 1,900,000 0 0 Forster Ranch Park Playground Equipment Replacement 500,000 500,000 0 0 0 0 0 Golf Course Pump Station Upgrade 50,000 50,000 0 0 0 0 0 LPVH Three Artificial Field Synthetic Turf Replacement 800,000 800,000 0 0 0 0 0 Muni Golf Course Bunker Renovations and other Improvement 500,000 0 500,000 0 0 0 0 Muni Golf Course Irrigation System Replacement Phase I 1,750,000 0 0 250,000 1,500,000 0 0 Muni Golf Course Irrigation System Replacement Phase II 1,000,000 0 0 0 0 1,000,000 0 OCSD Substation 910 Calle Negocio Fence Installation 175,000 175,000 0 0 0 0 0 Pier Condition Assessment and Repairs 3,750,000 0 0 250,000 3,500,000 0 0 Pier Fire Suppression System Replacement 50,000 50,000 0 0 0 0 0 Pier Timber Piles Replacement with Steel Piles Study 100,000 0 0 100,000 0 0 0 Poche Beach Runoff Reclaimation Project 7,500,000 0 0 800,000 6,700,000 0 0 Street Light LED Conversion Phase 3 250,000 0 0 250,000 0 0 0 Talega Park Playground Replacement 250,000 250,000 0 0 0 0 0 Vista Hermosa Aquatic Center Play Structure Replacement 500,000 0 0 500,000 0 0 0 27,575,000 2,125,000 500,000 4,350,000 19,600,000 1,000,000 0 Total CIP $ 143,495,000 $ 14,295,000 $ 13,460,000 $ 23,315,000 $ 44,215,000 $ 23,930,000 $ 24,280,000 * Shading indicates presented projects.
242
Description 6 Yr. Total FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 Drainage
City-wide Catch Basins Rehabilitation $ 100,000 $ - $ - $ 100,000 $ - $ - $ - City-wide Culverts Structural Assessment 700,000 0 0 200,000 250,000 250,000 0 Storm Drain Manhole Rehabilitation 100,000 0 0 100,000 0 0 0 Storm Drain Rehabilitation FY 2025 & FY 2026 1,100,000 150,000 150,000 200,000 200,000 200,000 200,000 Stormwater Inlet Trash Capture Devices Install Phases 4 & 5 1,640,000 410,000 410,000 410,000 410,000 0 0 3,640,000 560,000 560,000 1,010,000 860,000 450,000 200,000 Beaches, Parks & Medians
General Pier Repairs 300,000 0 100,000 0 100,000 0 100,000 Grande Vista Slope Repair 4,350,000 0 0 350,000 4,000,000 0 0 Lifeguard Tower Replacement 750,000 0 150,000 200,000 200,000 200,000 0 Mariposa Bridge Replacement 12,300,000 300,000 0 12,000,000 0 0 0 Park Monument Sign Replacements 600,000 0 0 150,000 150,000 150,000 150,000 Pier Timber Pile Inspection 140,000 0 0 70,000 0 70,000 0 Repair and Replace Pier Handrails 180,000 0 0 180,000 0 0 0 Sand Compatibility and Opportunistic Use Program (SCOUP) 550,000 500,000 50,000 0 0 0 0 19,170,000 800,000 300,000 12,950,000 4,450,000 420,000 250,000 Sewer
Aeration Basin Conversion to Flow Equalization 1,000,000 0 0 1,000,000 0 0 0 Digester #2 Cleaning, Residual Disposal & Inspection 200,000 200,000 0 0 0 0 0 Frontera Lift Station Slope Evaluation 2,000,000 100,000 1,900,000 0 0 0 0 Los Molinos Wet Well Lining 800,000 0 0 200,000 600,000 0 0 Material Storage Area 100,000 0 0 100,000 0 0 0
Sewer Asset Management 50,000 0 0 50,000 0 0 0
Sewer System Lining 1,800,000 300,000 300,000 300,000 300,000 300,000 300,000 Sewer System Rehabilitation 1,750,000 275,000 275,000 300,000 300,000 300,000 300,000 State Park/ Califia Sewer Rehabilitation 500,000 300,000 200,000 0 0 0 0 WRP and Sewer Facility Pavement Rehabilitation 200,000 0 0 200,000 0 0 0 WRP Butler Building Slope Evaluation 350,000 0 0 350,000 0 0 0 8,750,000 1,175,000 2,675,000 2,500,000 1,200,000 600,000 600,000 Streets
As-Needed Pavement Repair Program (Utilities) 2,100,000 300,000 300,000 350,000 350,000 400,000 400,000 Avenida Victoria Sidewalk Widening 650,000 0 0 650,000 0 0 0 Downtown Alley Lighting Replacement 70,000 0 0 70,000 0 0 0 Downtown Paseo Plan 800,000 0 0 200,000 600,000 0 0
Major Street Maintenance Program 3,300,000 550,000 550,000 550,000 550,000 550,000 550,000 Pavement Management System Update 425,000 125,000 0 150,000 0 150,000 0 Pavement Preservation Program FY 2025 1,500,000 250,000 250,000 250,000 250,000 250,000 250,000 Sewer System Replacement 680,000 100,000 100,000 120,000 120,000 120,000 120,000 Sidewalk Repair & Improvements Program 900,000 150,000 150,000 150,000 150,000 150,000 150,000 Street Improvement Design 450,000 75,000 75,000 75,000 75,000 75,000 75,000 Traffic Calming Program 480,000 80,000 80,000 80,000 80,000 80,000 80,000 Water System Replacement 680,000 100,000 100,000 120,000 120,000 120,000 120,000 12,035,000 1,730,000 1,605,000 2,765,000 2,295,000 1,895,000 1,745,000 Water
Dead End Water System Improvements 50,000 50,000 0 0 0 0 0 JRWSS Agency Projects 13,863,250 4,363,250 1,000,000 2,000,000 2,500,000 2,000,000 2,000,000 Meter Replacements 890,000 120,000 120,000 150,000 150,000 175,000 175,000 Pico Booster PS Pump Replacement 1,000,000 200,000 0 800,000 0 0 0 Pump Station and Reservoir Pavement Rehabilitation 200,000 0 0 200,000 0 0 0 Valve Replacement Program 400,000 200,000 200,000 0 0 0 0 Water Asset Management Study 50,000 0 0 50,000 0 0 0
Water Distribution Insert Valve Program 30,000 30,000 0 0 0 0 0 Water System Air-Vac Replacement Program 25,000 0 25,000 0 0 0 0 Water System Rehabilitation 2,000,000 300,000 300,000 350,000 350,000 350,000 350,000 Well No. 8 Enclosure 350,000 0 0 350,000 0 0 0
$ 18,858,250 $ 5,263,250 $ 1,645,000 $ 3,900,000 $ 3,000,000 $ 2,525,000 $ 2,525,000 Maintenance and Other Projects
Summary by Category
243
Description 6 Yr. Total FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 Maintenance and Other Projects
Summary by Category
Facilities and Other Improvements
Casa Romantica Maintenance $ 180,000 $ 30,000 $ 30,000 $ 30,000 $ 30,000 $ 30,000 $ 30,000 Climate Action Plan 350,000 0 350,000 0 0 0 0
Local Hazard Mitigation Plan 200,000 200,000 0 0 0 0 0
Marine Safety HQ Relocation Study 6,450,000 0 50,000 0 400,000 6,000,000 0 Major Facilities Maintenance Program 1,800,000 300,000 300,000 300,000 300,000 300,000 300,000 Old City Hall Remedial Parking Lot Temp Slope Grading 100,000 100,000 0 0 0 0 0 Pedestrian Audible Warning System for Railroad 2,000,000 2,000,000 0 0 0 0 0 Replace all HVAC Units at Senior Center 150,000 150,000 0 0 0 0 0 Replace Cooling Tower at City Hall 1,200,000 1,200,000 0 0 0 0 0 Replace Water Heaters at OHBC and VHAC 70,000 70,000 0 0 0 0 0 Repaint Exterior of Community Center 300,000 0 0 300,000 0 0 0 Repaint Exterior of Vista Hermosa Aquatic Center 150,000 150,000 0 0 0 0 0 Roof Repairs at Community Center 120,000 120,000 0 0 0 0 0 T-Street Overpass Rehabiliation 1,300,000 0 0 300,000 1,000,000 0 0 Urban Forest Management Plan 350,000 350,000 0 0 0 0 0
14,720,000 4,670,000 730,000 930,000 1,730,000 6,330,000 330,000 Total Maintenance & Other Projects $ 77,173,250 $ 14,198,250 $ 7,515,000 $ 24,055,000 $ 13,535,000 $ 12,220,000 $ 5,650,000 * Shading indicates presented projects.
244
Description 6 Yr. Total FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 General Fund
Aquatics Center Shade Structure Replacements $ 120,000 $ - $ - $ 120,000 $ - $ - $ - Bonito Canyon Ballfield Lighting Replacement 500,000 0 0 500,000 0 0 0 Casa Romantica Improvements 1,000,000 0 0 1,000,000 0 0 0 Community Center Roof Replacement 600,000 0 0 600,000 0 0 0 Corp Sand Replenishment 10,500,000 100,000 100,000 100,000 100,000 100,000 10,000,000 Corto Lane Beach Access Rehabilitation 6,500,000 0 0 500,000 6,000,000 0 0 Del Mar Phase I Undergrounding District 2,000,000 0 0 100,000 1,900,000 0 0 Lost Winds Lasuen Beach Access Rehabilitation 3,300,000 0 0 0 300,000 3,000,000 0 Pier Condition Assessment and Repairs 3,750,000 0 0 250,000 3,500,000 0 0 Pier Timber Piles Replacement with Steel Piles Study 100,000 0 0 100,000 0 0 0 Steed Park Pickleball Courts 11,900,000 0 0 3,000,000 3,000,000 3,000,000 2,900,000 Tower Zero Feasibility Study & Construction 1,150,000 0 0 150,000 1,000,000 0 0 41,420,000 100,000 100,000 6,420,000 15,800,000 6,100,000 12,900,000 Gas Tax Fund
Arterial Street Improvement Program 4,500,000 750,000 750,000 750,000 750,000 750,000 750,000 As-Needed Street Improvement Program (Various Streets) 3,700,000 200,000 700,000 700,000 700,000 700,000 700,000 Califia Complete Streets 1,150,000 150,000 1,000,000 0 0 0 0 Calle Pueblo Sidewalk Improvements 550,000 100,000 450,000 0 0 0 0 Camino Capistrano Crosswalk Improvements 100,000 100,000 0 0 0 0 0 ERC & Ave Palizada to Presidio Class 3 Bike Improvements 100,000 0 100,000 0 0 0 0 Local Street Improvement Program 4,500,000 750,000 750,000 750,000 750,000 750,000 750,000 Mira Costa Pedestrian Island 150,000 150,000 0 0 0 0 0
Pavement Improvements ( Palizada between ECR and I-5) 300,000 0 0 300,000 0 0 0 Street Sign Replacement Program 300,000 50,000 50,000 50,000 50,000 50,000 50,000 Traffic Signal Camera Replacement 900,000 150,000 150,000 150,000 150,000 150,000 150,000 16,250,000 2,400,000 3,950,000 2,700,000 2,400,000 2,400,000 2,400,000 Reserve Fund
Forster Ranch Park Playground Equipment Replacement 500,000 500,000 0 0 0 0 0 LPVH Three Artificial Field Synthetic Turf Replacement 800,000 800,000 0 0 0 0 0 Pier Fire Suppression System Replacement 50,000 50,000 0 0 0 0 0 Street Light LED Conversion Phase 3 250,000 0 0 250,000 0 0 0 Talega Park Playground Equipment Replacement 250,000 250,000 0 0 0 0 0 Tierra Grande Park Playground Replacement 300,000 0 0 300,000 0 0 0 Traffic Signal Camera Upgrades 900,000 150,000 150,000 150,000 150,000 150,000 150,000 Vista Hermosa Aquatic Center Play Structure 500,000 0 0 500,000 0 0 0 3,550,000 1,750,000 150,000 1,200,000 150,000 150,000 150,000 Miscellaneous Grants Fund
Bonito Canyon Park Improvements/CDBG 225,000 75,000 150,000 0 0 0 0 Sidewalk Improvements / CDBG 520,000 0 0 130,000 130,000 130,000 130,000 745,000 75,000 150,000 130,000 130,000 130,000 130,000
RCFPP Fund
Avenida Pico Class I Bike/Pedestrian Path Phase I 1,600,000 0 0 1,600,000 0 0 0 Intersection Improvements: AVH & La Pata 875,000 0 0 175,000 700,000 0 0 Intersection Improvements: AVH & Vera Cruz 1,000,000 0 0 200,000 800,000 0 0 Intersection Improvements: Pico & Amanecer 875,000 0 0 0 175,000 700,000 0 Intersection Improvements: Pico & Del Cerro 750,000 0 0 150,000 600,000 0 0 Intersection Improvements: Pico & La Pata 500,000 0 0 100,000 400,000 0 0 5,600,000 0 0 2,225,000 2,675,000 700,000 0
Public Facilities Fund
City Hall Emergency Standby Generator Installation 300,000 300,000 0 0 0 0 0 OCSD Substation 910 Calle Negocio Fence Installation 175,000 175,000 0 0 0 0 0 475,000 475,000 0 0 0 0 0
Parks Acquisition and Development Fund
Dog Park at San Luis Rey and San Gorgonio Park 480,000 120,000 160,000 200,000 0 0 0 Rancho San Clemente Park Exercise Course Replacement 90,000 0 0 90,000 0 0 0 Skate Park Expansion - Steed Park 200,000 200,000 0 0 0 0 0 Steed Park & Vista Bahia Errant Ball Mediation 50,000 50,000 0 0 0 0 0 Vista Hermosa Sports Park Meadows Development 400,000 400,000 0 0 0 0 0 1,220,000 770,000 160,000 290,000 0 0 0
Local Drainage Facilities
M00S05 - Montalvo Canyon Outlet 200,000 200,000 0 0 0 0 0 Storm Drain Improvements: Bonito & Los Molinos 550,000 0 0 550,000 0 0 0 Storm Drain Improvements: Santa Margarita & Corta 300,000 0 0 300,000 0 0 0 $ 1,050,000 $ 200,000 $ - $ 850,000 $ - $ - $ -
New Capital Improvement Projects
Summary by Fund
245
Description 6 Yr. Total FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 New Capital Improvement Projects
Summary by Fund
Street Improvement Fund
Alley/ Parking Lot Rehabilitation Program $ 1,000,000 $ 100,000 $ 100,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 Signal Synch - Palizada, Talega, Saluda, La Pata 675,000 275,000 400,000 0 0 0 0 Street Rehabilitation Program 8,600,000 1,300,000 1,300,000 1,500,000 1,500,000 1,500,000 1,500,000 10,275,000 1,675,000 1,800,000 1,700,000 1,700,000 1,700,000 1,700,000 Water Depreciation Reserve
AC Pipe Replacement Northwest 308 Zone 2,000,000 0 2,000,000 0 0 0 0 Acapulco Pump Station Rehabilitation 2,750,000 0 0 250,000 2,500,000 0 0 Calle Real Pump Station Rehabilitation 300,000 300,000 0 0 0 0 0 Calle Vallarta PRS 350,000 0 350,000 0 0 0 0
City-wide Copper Service Replacements 500,000 0 500,000 0 0 0 0 Costero Risco PRS Rehabilitation 600,000 600,000 0 0 0 0 0 Del Cerro PRS Rehabilitation 350,000 0 0 350,000 0 0 0
El Levante PRS Rehabilitation 350,000 350,000 0 0 0 0 0 La Pata Recycled Waterline Rehabilitation 750,000 0 0 0 0 750,000 0 La Pata, Esmarca, Patricia Check Valves 300,000 0 0 0 300,000 0 0 La Quinta PRS Rehabilitation 350,000 0 0 0 350,000 0 0
Potable Water Reservoir Improvement Projects 3,000,000 0 0 0 0 1,500,000 1,500,000 Pump Station Bypass Pump Connections 100,000 0 0 0 100,000 0 0 Reata Pump Station Rehabilitation 2,800,000 0 0 2,800,000 0 0 0 Reservoir No. 5A Replacement 3,500,000 3,500,000 0 0 0 0 0 Reservoir No. 6 Removal 100,000 0 0 100,000 0 0 0
Well Water Quality System Improvement 350,000 350,000 0 0 0 0 0 18,450,000 5,100,000 2,850,000 3,500,000 3,250,000 2,250,000 1,500,000 Water Acreage Fee Reserve
Recycled Water Expansion Phase II 3,200,000 200,000 1,000,000 1,000,000 1,000,000 0 0 3,200,000 200,000 1,000,000 1,000,000 1,000,000 0 0
Sewer Depreciation Reserve
Digester #2 Structural & Mechanical Rehabilitation 800,000 0 800,000 0 0 0 0 Los Molinos Lift Station Generator Replacement 600,000 0 0 600,000 0 0 0 Marquita Slope Reconstruction (Linda Lane PS) 1,500,000 1,500,000 0 0 0 0 0 Primary Clarifier 1, 2 & 3 Rehabilitation 500,000 0 0 500,000 0 0 0 Secondary Clarifier 1, 2 & 3 Rehabilitation 600,000 0 0 0 600,000 0 0 Secondary Clarifier 4, 5 & 6 Rehabilitation 1,200,000 0 0 0 0 600,000 600,000 Vactor Discharge Station 100,000 0 0 100,000 0 0 0
WRP DIP Replacement 2,250,000 0 0 250,000 1,000,000 1,000,000 0 WRP Electrical System Replacements 2,750,000 0 0 200,000 1,050,000 1,500,000 0 WRP Odor Control Systems Replacement 6,500,000 0 0 200,000 1,800,000 4,500,000 0 16,800,000 1,500,000 800,000 1,850,000 4,450,000 7,600,000 600,000 Sewer Connection Fee Reserve
Sludge Dehydration System 2,060,000 0 0 0 2,060,000 0 0 WRP Co-Generation 3,000,000 0 0 0 0 0 3,000,000
5,060,000 0 0 0 2,060,000 0 3,000,000
Golf Capital Improvement Fund
Golf Course Pump Station Upgrade 50,000 50,000 0 0 0 0 0 Muni Golf Course Bunker Renovations and other Improvement 500,000 0 500,000 0 0 0 0 Muni Golf Course Irrigation System Replacement Phase I 1,750,000 0 0 250,000 1,500,000 0 0 Muni Golf Course Irrigation System Replacement Phase II 1,000,000 0 0 0 0 1,000,000 0 3,300,000 50,000 500,000 250,000 1,500,000 1,000,000 0
Clean Ocean Fund
Poche Beach Runoff Reclaimation Project 7,500,000 0 0 800,000 6,700,000 0 0 7,500,000 0 0 800,000 6,700,000 0 0
Storm Drain Utility Depreciation Reserve
E. Avenida Cordoba Drainage Study 2,000,000 0 2,000,000 0 0 0 0 Pier Bowl Drainage Study & Improvements 1,000,000 0 0 150,000 850,000 0 0 Storm Drain Improvements: Cayenta & Buena Suerte 1,750,000 0 0 0 150,000 800,000 800,000 Storm Drain Improvements: Caballeros & Patero de Oro 1,450,000 0 0 250,000 1,200,000 0 0 Storm Drain Improvements: Vaquero & Vista Torito 1,300,000 0 0 0 100,000 600,000 600,000 Storm Drain Improvements: W. Ave. Roma & S. Ola Vista 1,100,000 0 0 0 100,000 500,000 500,000 8,600,000 0 2,000,000 400,000 2,400,000 1,900,000 1,900,000 Total CIP $ 143,495,000 $ 14,295,000 $ 13,460,000 $ 23,315,000 $ 44,215,000 $ 23,930,000 $ 24,280,000 * Shading indicates presented projects.
246
Description 6 Yr. Total FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 General Fund
Avenida Victoria Sidewalk Widening $ 650,000 $ - $ - $ 650,000 $ - $ - $ - Casa Romantica Maintenance 180,000 30,000 30,000 30,000 30,000 30,000 30,000 Climate Action Plan 350,000 0 350,000 0 0 0 0
Downtown Alley Lighting Replacement 70,000 0 0 70,000 0 0 0 Downtown Paseo Plan 800,000 0 0 200,000 600,000 0 0
General Pier Repairs 300,000 0 100,000 0 100,000 0 100,000 Grande Vista Slope Repair 4,350,000 0 0 350,000 4,000,000 0 0 Lifeguard Tower Repalcement 750,000 0 150,000 200,000 200,000 200,000 0 Local Hazard Mitigation Plan 200,000 200,000 0 0 0 0 0
Marine Safety HQ Relocation Study 6,450,000 0 50,000 0 400,000 6,000,000 0 Mariposa Bridge Replacement 12,300,000 300,000 0 12,000,000 0 0 0 Major Facilities Maintenance Program 1,800,000 300,000 300,000 300,000 300,000 300,000 300,000 Major Street Maintenance Program 3,300,000 550,000 550,000 550,000 550,000 550,000 550,000 Old City Hall Remedial Parking Lot Temp Slope Grading 100,000 100,000 0 0 0 0 0 Park Monument Sign Replacements 600,000 0 0 150,000 150,000 150,000 150,000 Pavement Preservation Program FY 2025 1,500,000 250,000 250,000 250,000 250,000 250,000 250,000 Pedestrian Audible Warning System for Railroad 2,000,000 2,000,000 0 0 0 0 0 Pier Timber Pile Inspection 140,000 0 0 70,000 0 70,000 0 Repair and Replace Pier Handrails 180,000 0 0 180,000 0 0 0 Replace all HVAC Units at Senior Center 150,000 150,000 0 0 0 0 0 Replace Water Heaters at OHBC and VHAC 70,000 70,000 0 0 0 0 0 Repaint Exterior of Community Ceneter 300,000 0 0 300,000 0 0 0 Repaint Exterior of Vista Hermosa Aquatic Center 150,000 150,000 0 0 0 0 0 Roof Repairs at Community Center 120,000 120,000 0 0 0 0 0 Sand Compatibility and Opportunistic Use Program (SCOUP) 550,000 500,000 50,000 0 0 0 0 Sidewalk Repair & Improvements Program 900,000 150,000 150,000 150,000 150,000 150,000 150,000 T-Street Overpass Rehabilitaion 1,300,000 0 0 300,000 1,000,000 0 0 Urban Forest Management Plan 350,000 350,000 0 0 0 0 0
39,910,000 5,220,000 1,980,000 15,750,000 7,730,000 7,700,000 1,530,000 Reserve Fund
Replace Cooling Tower at City Hall 1,200,000 1,200,000 0 0 0 0 0 1,200,000 1,200,000 0 0 0 0 0
Air Quality Fund
Traffic Calming Program 480,000 80,000 80,000 80,000 80,000 80,000 80,000 480,000 80,000 80,000 80,000 80,000 80,000 80,000
Street Improvement Fund
As-Needed Pavement Repair Program (Utilities) 2,100,000 300,000 300,000 350,000 350,000 400,000 400,000 Pavement Management System Update 425,000 125,000 0 150,000 0 150,000 0 Sewer System Replacement 680,000 100,000 100,000 120,000 120,000 120,000 120,000 Street Improvement Design 450,000 75,000 75,000 75,000 75,000 75,000 75,000 Water System Replacement 680,000 100,000 100,000 120,000 120,000 120,000 120,000 4,335,000 700,000 575,000 815,000 665,000 865,000 715,000 Water Depreciation Reserve
Dead End Water System Improvements 50,000 50,000 0 0 0 0 0 Meter Replacements 890,000 120,000 120,000 150,000 150,000 175,000 175,000 Pico Booster PS Pump Replacement 1,000,000 200,000 0 800,000 0 0 0 Pump Station and Reservoir Pavement Rehabilitation 200,000 0 0 200,000 0 0 0 Valve Replacement Program 400,000 200,000 200,000 0 0 0 0 Water Asset Management Study 50,000 0 0 50,000 0 0 0
Water Distribution Insert Valve Program 30,000 30,000 0 0 0 0 0 Water System Air-Vac Replacement Program 25,000 0 25,000 0 0 0 0 Water System Rehabilitation 2,000,000 300,000 300,000 350,000 350,000 350,000 350,000 Well No. 8 Enclosure 350,000 0 0 350,000 0 0 0
4,995,000 900,000 645,000 1,900,000 500,000 525,000 525,000 Water Other Agency Reserve Fund
JRWSS Agency Projects 13,863,250 4,363,250 1,000,000 2,000,000 2,500,000 2,000,000 2,000,000 $ 13,863,250 $ 4,363,250 $ 1,000,000 $ 2,000,000 $ 2,500,000 $ 2,000,000 $ 2,000,000 Summary by Fund
Maintenance and Other Projects
247
Description 6 Yr. Total FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 Summary by Fund
Maintenance and Other Projects
Sewer Depreciation Reserve
Digester #2 Cleaning, Residual Disposal & Inspection $ 200,000 $ 200,000 $ - $ - $ - $ - $ - Frontera Lift Station Slope Evaluation 2,000,000 100,000 1,900,000 0 0 0 0 Los Molinos Wet Well Lining 800,000 0 0 200,000 600,000 0 0 Sewer Asset Management 50,000 0 0 50,000 0 0 0
Sewer System Lining 1,800,000 300,000 300,000 300,000 300,000 300,000 300,000 Sewer System Rehabilitation 1,750,000 275,000 275,000 300,000 300,000 300,000 300,000 State Park/ Calafia Sewer Rehabilitation 500,000 300,000 200,000 0 0 0 0 WRP and Sewer Facility Pavement Rehabilitation 200,000 0 0 200,000 0 0 0 WRP Butler Building Slope Evaluation 350,000 0 0 350,000 0 0 0 7,650,000 1,175,000 2,675,000 1,400,000 1,200,000 600,000 600,000 Sewer Connection Fee Reserve
Aeration Basin Conversion to Flow Equalization 1,000,000 0 0 1,000,000 0 0 0 Material Storage Area 100,000 0 0 100,000 0 0 0
1,100,000 0 0 1,100,000 0 0 0
Clean Ocean Fund
Stormwater Inlet Trash Capture Install Phases 4 & 5 1,640,000 410,000 410,000 410,000 410,000 0 0 1,640,000 410,000 410,000 410,000 410,000 0 0
Storm Drain Utility Fund
City-wide Catch Basins Rehabilitation 100,000 0 0 100,000 0 0 0 City-wide Culverts Structural Assessment 700,000 0 0 200,000 250,000 250,000 0 Storm Drain Manhole Rehabilitation 100,000 0 0 100,000 0 0 0 Storm Drain Rehabilitation FY 2025 & FY2026 1,100,000 150,000 150,000 200,000 200,000 200,000 200,000 2,000,000 150,000 150,000 600,000 450,000 450,000 200,000 Total Maintenance & Other Projects $ 77,173,250 $ 14,198,250 $ 7,515,000 $ 24,055,000 $ 13,535,000 $ 12,220,000 $ 5,650,000 * Shading indicates presented projects.
248
Description 6 Yr. Total FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 General Fund $ 32,420,000 $ 100,000 $ 100,000 $ 6,420,000 $ 15,800,000 $ 6,100,000 $ 3,900,000 Other Funds
Clean Ocean Fund 500,000 0 0 0 500,000 0 0
Reserve Fund 3,550,000 1,750,000 150,000 1,200,000 150,000 150,000 150,000 Gas Tax Fund 15,282,000 2,274,000 3,108,000 2,700,000 2,400,000 2,400,000 2,400,000 Golf Capital Improvement Reserve 3,300,000 50,000 500,000 250,000 1,500,000 1,000,000 0 Local Drainage Facilities Fund 1,050,000 200,000 0 850,000 0 0 0 Parks Acquisition & Development Fund 1,220,000 770,000 160,000 290,000 0 0 0 Public Facilities Construction Fee Fund 475,000 475,000 0 0 0 0 0 RCFPP Fund 5,600,000 0 0 2,225,000 2,675,000 700,000 0
Sewer Connection Reserve 5,060,000 0 0 0 2,060,000 0 3,000,000 Sewer Depreciation Reserve 16,800,000 1,500,000 800,000 1,850,000 4,450,000 7,600,000 600,000 Storm Drain Deprec. Reserve Fund 7,000,000 0 400,000 400,000 2,400,000 1,900,000 1,900,000 Street Improvement Fund 10,275,000 1,675,000 1,800,000 1,700,000 1,700,000 1,700,000 1,700,000 Water Depreciation Reserve 18,450,000 5,100,000 2,850,000 3,500,000 3,250,000 2,250,000 1,500,000 Water Acreage Fee Reserve 3,200,000 200,000 1,000,000 1,000,000 1,000,000 0 0 Total Other Funds 91,762,000 13,994,000 10,768,000 15,965,000 22,085,000 17,700,000 11,250,000 Grants
State Revolving Fund 2,500,000 0 0 0 2,500,000 0 0
Federal Grants 1,000,000 0 0 800,000 200,000 0 0
OCTA Project X Tier 2 Env Grant 2,500,000 0 0 0 2,500,000 0 0 County of Orange Cost-Share 1,000,000 0 0 0 1,000,000 0 0 EPA Grant 1,600,000 0 1,600,000 0 0 0 0
CDBG Grant 745,000 75,000 150,000 130,000 130,000 130,000 130,000 OC Complete Streets Grant 968,000 126,000 842,000 0 0 0 0 Army Corps of Engineers 9,000,000 0 0 0 0 0 9,000,000
Total Grants 19,313,000 201,000 2,592,000 930,000 6,330,000 130,000 9,130,000 Total Funding $ 143,495,000 $ 14,295,000 $ 13,460,000 $ 23,315,000 $ 44,215,000 $ 23,930,000 $ 24,280,000 New Capital Improvement Projects
Revenue Summary
249
Description 6 Yr. Total FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 General Fund $ 38,890,000 $ 4,870,000 $ 1,630,000 $ 15,670,000 $ 7,650,000 $ 7,620,000 $ 1,450,000 Other Funds
Clean Ocean Fund 328,000 82,000 82,000 82,000 82,000 0 0 Reserve Fund 1,200,000 1,200,000 0 0 0 0 0
Air Quality Management Fund 480,000 80,000 80,000 80,000 80,000 80,000 80,000 Sewer Connection Fee Reserve 1,100,000 0 0 1,100,000 0 0 Sewer Depreciation Reserve 8,860,000 1,350,000 2,850,000 1,610,000 1,410,000 820,000 820,000 Street Improvement Fund 2,975,000 500,000 375,000 575,000 425,000 625,000 475,000 Storm Drain Deprec. Reserve Fund 2,000,000 150,000 150,000 600,000 450,000 450,000 200,000 Water Depreciation Reserve 5,605,000 995,000 740,000 2,010,000 610,000 625,000 625,000 Water Other Agency Reserve 13,863,250 4,363,250 1,000,000 2,000,000 2,500,000 2,000,000 2,000,000 Total Other Funds 36,411,250 8,720,250 5,277,000 8,057,000 5,557,000 4,600,000 4,200,000 Grants
OCTA Grant 1,312,000 328,000 328,000 328,000 328,000 0 0 Grants 560,000 280,000 280,000 0 0 0 0
Total Grants 1,872,000 608,000 608,000 328,000 328,000 0 0 Total Funding $ 77,173,250 $ 14,198,250 $ 7,515,000 $ 24,055,000 $ 13,535,000 $ 12,220,000 $ 5,650,000 Maintenance and Other Projects
Revenue Summary
250
Capital Improvement Program
Drainage
Drainage Master Plan
The Drainage master plan was originally developed in
1982. The master plan was developed to:
• Evaluate existing facilities and conditions
• Identify and integrate future drainage
facilities required for development in the
City
• Determine the cost of future facilities and
improvements to existing facilities
• Determine funding mechanisms for new
construction and improvements
The original report identified deficiencies in existing drainage facilities amounting to $1.2 million (in 1982
dollars) and new construction for the development of
undeveloped land amounting to $23.3 million (in
1982 dollars).

The City’s 1993 Long Term Financial Plan identified
$2.5 million in unfunded storm drain repair and
replacement projects with no funding source in place
to address the needs. Therefore, the Storm Drain
fund and fee was established to meet the identified
needs. In addition to the Storm Drain fee the Clean
Water Initiative was approved in 2002 by property
owners which funded the Urban Runoff Management
Fee Program. The Clean Water Initiative was
renewed in 2007 and again in 2013. This program
was established to help the City prevent urban runoff
that flows from the City’s storm drain system into the
ocean.

The City appropriated funds in FY 2013-14 to update
the City’s Drainage Master Plan. The Drainage Master
Plan update has been completed and after final
review by the City Attorney’s office and the City
Manager will be presented to City Council.

Drainage Funds
The following funds account for drainage activities
and capital improvements:
• Storm Drain Operating Fund
• Storm Drain Depreciation Reserve
• Clean Ocean Fund
Drainage Projects
The FY 2024-25 budget includes 1 capital
improvement projects for $0.2 million and 2
maintenance projects in the amount of $0.6 million.

The FY 2025-26 budget includes 1 capital
improvement projects for $2.0 million and 2
maintenance projects in the amount of $0.6 million.

Capital improvement projects are:
• E. Avenida Cordoba Drainage Study
• M00S05 – Montalvo Canyon Outlet
Maintenance and other projects are:
• Storm Drain Rehabilitation FY 2025 & FY 2026
• Stormwater Inlet Trash Capture Device
Installation Phases 4 & 5
Individual project sheets for both capital
improvement projects and maintenance projects are
on the following pages.

Funding Sources
Drainage capital projects are primarily funded
through multiple funding sources, including transfers
from the Storm Drain and utilizing Clean Ocean funds,
annual depreciation transfers to Depreciation
Reserves, and capital grants. Individual project sheets identify the primary source of funding for each
project and the operating impact.

The City does not anticipate a lack of funding in the
near future, but has determined the following
alternatives may be used to finance projects:
• Issuance of debt (bond, notes, advances from
other funds)
• Rate increases or additional fees
• Other grant funding sources
• Funding from an alternative City fund
• Reallocation of funds from existing projects
251
City of San Clemente Capital Project
Project No. 30017
Lead Dept./Division Public Works/Engineering
Supporting Division Utilities
Staff Contact Amir Ilkhanipour
Principal Civil Engineer
(949) 361-6140
Target Completion
General Plan Policy
(Please refer to the General Plan for policy code descriptions) Project Description:

Operating Budget Impact: None
Estimated Costs and Funding Sources:

FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Forecast
FY 2027-28
Forecast
FY 2028-29
Forecast
FY 2029-30
Forecast
Total
Land/Right of Way $ -
$ -
$ - $ 2,000,000 $ 2,000,000
$ - $ 2,000,000 $ - $ - $ - $ - $ 2,000,000
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Forecast
FY 2027-28
Forecast
FY 2028-29
Forecast
FY 2029-30
Forecast
Total
Storm Drain Dep. Reserve $ - $ 400,000 $ 400,000
EPA Grant $ 1,600,000 $ 1,600,000
$ -
TOTAL FUNDING $ - $ 2,000,000 $ - $ - $ - $ - $ 2,000,000 Funding Source(s)
Spring 2026
PSFU-6.01
The storm runoff at E. Avenida Cordoba and Via Avila intersection does not properly outlet into the canyon located east of Via Avila. A study and a follow-up design has been completed for construction of a new storm drain in this area.

Staff is currently working on securing $1,600,000 EPA Grant for the project with a cost share of approximately $400,000. Upon securing the grant, construction is anticipated in Spring of 2025.

Project Estimate
Drainage
E. Avenida Cordoba Drainage Study
Preliminary Engineering
Construction

TOTAL ESTIMATE
252
City of San Clemente Capital Project
Project No. 16004
Lead Dept./Division Public Works/Engineering
Supporting Division
Staff Contact Amir Ilkhanipour
Principal Civil Engineer
(949) 361-6140
Target Completion
General Plan Policy
(Please refer to the General Plan for policy code descriptions) Project Description:

Operating Budget Impact: None
Estimated Costs and Funding Sources:

FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Forecast
FY 2027-28
Forecast
FY 2028-29
Forecast
FY 2029-30
Forecast
Total
Land/Right of Way $ 200,000 $ - $ 200,000
$ -
$ -
$ 200,000 $ - $ - $ - $ - $ - $ 200,000
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Forecast
FY 2027-28
Forecast
FY 2028-29
Forecast
FY 2029-30
Forecast
Total
Local Drainage $ 200,000 $ - $ 200,000
TOTAL FUNDING $ 200,000 $ - $ - $ - $ - $ - $ 200,000
Funding Source(s)
Spring 2026
PSFU-6.01
The Montalvo Canyon Outlet improvements are completed. This project will provide planting, consulting and monitoring services for the required habitat restoration mitigation phase of the project.

Project Estimate
Drainage
M00S05 - Montalvo Canyon Outlet
Preliminary Engineering
Construction

TOTAL ESTIMATE
253
City of San Clemente Maintenance Project
Project No. 26001
Lead Dept./Division Utilities
Supporting Division Public Works/Engineering
Staff Contact Dustin Burnside
Utilities Manager
(949) 361-8355
Target Completion
General Plan Policy
(Please refer to the General Plan for policy code descriptions) Project Description:

Operating Budget Impact: None
Estimated Costs and Funding Sources:

FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Forecast
FY 2027-28
Forecast
FY 2028-29
Forecast
FY 2029-30
Forecast
Total
Land/Right of Way $ -
$ -
$ 150,000 $ 150,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 1,100,000 $ 150,000 $ 150,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 1,100,000 FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Forecast
FY 2027-28
Forecast
FY 2028-29
Forecast
FY 2029-30
Forecast
Total
Storm Drain Dep. Reserve $ 150,000 $ 150,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 1,100,000 $ -
$ -
TOTAL FUNDING $ 150,000 $ 150,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 1,100,000 Drainage
Storm Drain Rehabilitation FY 2025 & FY 2026
Preliminary Engineering
Construction

TOTAL ESTIMATE
Funding Source(s)
Spring 2026
PSFU-6.01
Storm drain pipelines and catch basins throughout the City will be replaced, lined or repaired to increase service life.

The locations and rehabilitation are determined by the City’s Utilities staff based on underground videos. Funding is also used for unanticipated storm drain repairs or minor failures that occur due to winter rain events.

Project Estimate
254
City of San Clemente Maintenance Project
Project No. TBD
Lead Dept./Division Public Works/Clean Ocean Program INSERT MAP HERE__________________________ Supporting Division
Staff Contact Niki Beach
Environmental Programs Analyst
(949) 361-8354
Target Completion
General Plan Policy
(Please refer to the General Plan for policy code descriptions) Project Description:

Estimated Costs and Funding Sources:

FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Forecast
FY 2027-28
Forecast
FY 2028-29
Forecast
FY 2029-30
Forecast
Total
Land/Right of Way $ -
$ -
$ 410,000 $ 410,000 $ 410,000 $ 410,000 $ 1,640,000
$ 410,000 $ 410,000 $ 410,000 $ 410,000 $ - $ - $ 1,640,000 FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Forecast
FY 2027-28
Forecast
FY 2028-29
Forecast
FY 2029-30
Forecast
Total
Clean Ocean Fund $ 82,000 $ 82,000 $ 82,000 $ 82,000 $ 328,000 OCTA Project X Tier 1 Env Grant $ 328,000 $ 328,000 $ 328,000 $ 328,000 $ 1,312,000 TOTAL FUNDING $ 410,000 $ 410,000 $ 410,000 $ 410,000 $ - $ - $ 1,640,000 Project Estimate
Preliminary Engineering
Construction

TOTAL ESTIMATE
Funding Source(s)
Operating Budget Impact: Minimal. Maintenace of these devices will be conducted along with the maintenance of existing trash capture devices and may be supported in the future by the Clean Ocean Fund.

Drainage
PSFU-7.13
The project is a continuation of the insllation of street scale stormwater trash capture devices in San Clemente's hightraffic Priority Land Use (PLU) areas. This continuation, Phases 4 and 5, will focus on southeast San Clemente and the E El Camino Real corridor from the City's southern boundary to Bonita Canyon Park near the North Beach neighborhood. The installation of these devices, which are certified to provide full capture of potential trash and debris discharges into the storm drain system, will provide additional progress towards the City meeting the Statewide Trash Amendments by 2030.

Summer 2025
Stormwater Inlet Trash Capture Device Installation Phases 4 & 5 255
Capital Improvement Program Parks and Medians
Parks & Recreation Master Plan
In 1988, the City developed a Parks and Recreation
master plan. The plan was designed to address open
space requirements and the development of park
amenities which are consistent with the elements
defined in the City’s General Plan. The master plan
was updated and approved by the City Council in June
1999, and updated again in March, 2018.

Parks and Median Funds
The following funds account for park and median
activities and capital improvements:
• General Fund
• Gas Tax Fund
• Other Funds
• Parks Acquisition and Development Fund
• Private donations
Parks & Recreation Facility Improvements
The FY 2024-25 budget includes 6 capital
improvement projects for $0.9 million and 2
maintenance projects in the amount of $0.8 million.

The FY 2025-26 budget includes 3 capital
improvement projects for $0.4 million and 3
maintenance projects in the amount of $0.3 million.

Capital improvement projects are:
• Bonita Canyon Park Improvements
• Corps Sand Replenishment
• Dog Parks at San Luis Rey and San Gorgonio
Parks
• Skate Park Expansion – Steed Park
• Steed Park & Vista Bahia Errant Ball
Mediation
• Vista Hermosa Sports Park Meadows
Development
Maintenance and other projects are:
• General Pier Repairs
• Lifeguard Tower Replacements
• Mariposa Bridge Replacement
• Sand Compatibility and Opportunistic Use
Program (SCOUP)
Individual project sheets for capital improvement and
maintenance projects are on the following pages.

Funding Sources
Parks and median capital projects are funded through
multiple funding sources, including transfers from the
General fund and the Parks Acquisition and
Development fund, grant funding, and developer
contributions and deposits, and private donations.

The City does not anticipate a lack of funding in the
near future, but has determined the following
alternatives may be used to finance projects:
• Issuance of debt (bond, notes, advances from
other funds)
• Additional development fees
• Other grant funding sources
• Contributions from other City funds
• Reallocation of funds from existing projects
• Sale of surplus property
256
City of San Clemente Capital Project
Project No. TBD
Lead Dept./Division Beaches, Parks & Recreation
Supporting Division Public Works/Maintenance
Staff Contact Samantha Wylie
BPR Director
(949) 429-8874
Target Completion
General Plan Policy
(Please refer to the General Plan for policy code descriptions) Project Description:

Operating Budget Impact:

Estimated Costs and Funding Sources:

FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Forecast
FY 2027-28
Forecast
FY 2028-29
Forecast
FY 2029-30
Forecast
Total
Land/Right of Way $ -
$ 75,000 $ 75,000
$ 150,000 $ 150,000
$ 75,000 $ 150,000 $ - $ - $ - $ - $ 225,000
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Forecast
FY 2027-28
Forecast
FY 2028-29
Forecast
FY 2029-30
Forecast
Total
CDBG Fund $ 75,000 $ 150,000 $ 225,000
$ -
$ -
TOTAL FUNDING $ 75,000 $ 150,000 $ - $ - $ - $ - $ 225,000 Beaches, Parks and Medians
Bonito Canyon Park Improvements
Preliminary Engineering
Construction

TOTAL ESTIMATE
Fall 2026
Funding Source(s)
BPR-2.04
Bonito Canyon improvements will include the addition of shade structures over the playground structure; improvements to the slope landscaping and walking paths within the park area.

Project Estimate
257
City of San Clemente Capital Project
Project No. 19907
Lead Dept./Division Public Works/Engineering
Supporting Division City Manager Office
Staff Contact Leslea Meyerhoff
Coastal Administrator
(760) 845-8028
Target Completion
General Plan Policy BPR-3.02, BPR-3.10, C-4.03
(Please refer to the General Plan for policy code descriptions) Project Description:

Operating Budget Impact: None
Estimated Costs and Funding Sources:

FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Forecast
FY 2027-28
Forecast
FY 2028-29
Forecast
FY 2029-30
Forecast
Total
Land/Right of Way $ -
$ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 500,000 $ 10,000,000 $ 10,000,000
$ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 10,000,000 $ 10,500,000 FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Forecast
FY 2027-28
Forecast
FY 2028-29
Forecast
FY 2029-30
Forecast
Total
General Fund $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 1,000,000 $ 1,500,000 Army Corps of Engineers $ 9,000,000 $ 9,000,000
$ -
TOTAL FUNDING $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 10,000,000 $ 10,500,000 Beaches, Parks and Medians
Corps Sand Replenishment
Preliminary Engineering
Construction

TOTAL ESTIMATE
Funding Source(s)
Spring 2026
This is a 50 year beach sand replenishment project involving the placement of 251,000 cubic yards of sand every 6 years for a period of 50 years. This project is fully permitted and has been authorized by the US Congress. The next sand placement event will occur in 2029-30. Post-construction monitoring will be ongoing following completion of the initial sand placement event in Spring 2024. Pre-construction monitoring for the next event will gear up in FY 2026-27.

Project Estimate
258
City of San Clemente Capital Project
Project No. TBD
Lead Dept./Division Beaches, Parks & Recreation
Supporting Division Public Works/Maintenance
Staff Contact Samantha Wylie
BPR Director
(949) 429-8874
Target Completion
General Plan Policy
Project Description:

Estimated Costs and Funding Sources:

FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Forecast
FY 2027-28
Forecast
FY 2028-29
Forecast
FY 2029-30
Forecast
Total
Land/Right of Way $ -
$ 50,000 $ 50,000
$ 70,000 $ 160,000 $ 200,000 $ 430,000
$ 120,000 $ 160,000 $ 200,000 $ - $ - $ - $ 480,000
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Forecast
FY 2027-28
Forecast
FY 2028-29
Forecast
FY 2029-30
Forecast
Total
Parks Acquisition $ 120,000 $ 160,000 $ 200,000 $ 480,000 $ -
$ -
TOTAL FUNDING $ 120,000 $ 160,000 $ 200,000 $ - $ - $ - $ 480,000 Beaches, Parks and Medians
Dog Parks at San Luis Rey and San Gorgonio Parks
Preliminary Engineering
Construction

TOTAL ESTIMATE
(Please refer to the General Plan for policy code description) Operating Budget Impact: Maintenance service contract costs will increase by $65,000 annually.

Funding Source(s)
Fall 2026
BPR-1.05, BPR-2.03
Design and construction (Two Phases) of off-leash dog parks at San Luis Rey and San Gorgonio Parks is included.

Project Estimate
259
City of San Clemente Capital Project
Project No. TBD
Lead Dept./Division Beaches, Parks & Recreation
Supporting Division Public Works/Maintenance
Staff Contact Samantha Wylie
BPR DirectorBPR Director
(949) 429-8874
Target Completion
General Plan Policy
Project Description:

Estimated Costs and Funding Sources:

FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Forecast
FY 2027-28
Forecast
FY 2028-29
Forecast
FY 2029-30
Forecast
Total
Land/Right of Way $ -
$ 50,000 $ 50,000
$ 150,000 $ 150,000
$ 200,000 $ - $ - $ - $ - $ 200,000
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Forecast
FY 2027-28
Forecast
FY 2028-29
Forecast
FY 2029-30
Forecast
Total
Parks Acquisition $ 200,000 $ 200,000
$ -
$ -
TOTAL FUNDING $ 200,000 $ - $ - $ - $ - $ 200,000
Beaches, Parks and Medians
Skate Park Expansion - Steed Park
Preliminary Engineering
Construction

TOTAL ESTIMATE
(Please refer to the General Plan for policy code description) Operating Budget Impact: Maintenance service contract costs will increase by $65,000 annually.

Funding Source(s)
Fall 2026
BPR-2.04
This project includes design and construction of skate park extension at Steed Park.

Project Estimate
260
City of San Clemente Capital Project
Project No. 14197
Lead Dept./Division Public Works/Maintenance
Supporting Division
Staff Contact Randy Little
Maintenance Manager
(949) 361-8255
Target Completion
General Plan Policy
(Please refer to the General Plan for policy code descriptions) Project Description:

Operating Budget Impact: None
Estimated Costs and Funding Sources:

FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Forecast
FY 2027-28
Forecast
FY 2028-29
Forecast
FY 2029-30
Forecast
Total
Land/Right of Way $ -
$ -
$ 50,000 $ 50,000
$ 50,000 $ - $ - $ - $ - $ - $ 50,000
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Forecast
FY 2027-28
Forecast
FY 2028-29
Forecast
FY 2029-30
Forecast
Total
Parks Acquisition $ 50,000 $ 50,000
$ -
$ -
TOTAL FUNDING $ 50,000 $ - $ - $ - $ - $ - $ 50,000
Funding Source(s)
Spring 2025
BPR-1.05
Expand errant ball netting surrounding the dugouts to continue along the foul lines at Steed Park and Vista Bahia. This project will provide additional safety measures for spectators sitting on the grass area. $145,000 is already budgeted for this project; however, additional $50,000 is needed.

Project Estimate
Beaches, Parks and Medians
Steed Park & Vista Bahia Errant Ball Mediation
Preliminary Engineering
Construction

TOTAL ESTIMATE
261
City of San Clemente Capital Project
Project No. TBD
Lead Dept./Division Beaches, Parks & Recreation
Supporting Division Public Works/Maintenance
Staff Contact Samantha Wylie
BPR Director
(949) 429-8874
Target Completion
General Plan Policy
Project Description:

Estimated Costs and Funding Sources:

FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Forecast
FY 2027-28
Forecast
FY 2028-29
Forecast
FY 2029-30
Forecast
Total
Land/Right of Way $ -
$ 70,000 $ 70,000
$ 330,000 $ 330,000
$ 400,000 $ - $ - $ - $ - $ - $ 400,000
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Forecast
FY 2027-28
Forecast
FY 2028-29
Forecast
FY 2029-30
Forecast
Total
Parks Acquisition $ 400,000 $ 400,000
$ -
$ -
TOTAL FUNDING $ 400,000 $ - $ - $ - $ - $ - $ 400,000
Beaches, Parks and Medians
Vista Hermosa Sports Park Meadows Development
Preliminary Engineering
Construction

TOTAL ESTIMATE
(Please refer to the General Plan for policy code description) Operating Budget Impact: Maintenance service contract costs will increase by $35,000 annually.

Funding Source(s)
Spring 2026
BPR-2.03; BPR-2.04
This project includes design and construction of the unfinished sports fields, known as the "Meadows", at the Vista Hermora Sports Park. Upon completion, the revenue will increase the revenue of the related field rentals and permits.

Project Estimate
262
City of San Clemente Maintenance Project
Project No. 24102
Lead Dept./Division Public Works/Engineering
Supporting Division Public Works/Maintenance
Staff Contact Amir Ilkhanipour
Principal Civil Engineer
(949) 361-6140
Target Completion
General Plan Policy BPR-1.05, BPR-2.03, BPR-3.03
(Please refer to the General Plan for policy code descriptions) Project Description:

Operating Budget Impact: None
Estimated Costs and Funding Sources:

FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Forecast
FY 2027-28
Forecast
FY 2028-29
Forecast
FY 2029-30
Forecast
Total
Land/Right of Way $ -
$ -
$ 100,000 $ 100,000 $ 100,000 $ 300,000
$ - $ 100,000 $ - $ 100,000 $ - $ 100,000 $ 300,000
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Forecast
FY 2027-28
Forecast
FY 2028-29
Forecast
FY 2029-30
Forecast
Total
General Fund $ 100,000 $ 100,000 $ 100,000 $ 300,000
$ -
$ -
TOTAL FUNDING $ - $ 100,000 $ - $ 100,000 $ - $ 100,000 $ 300,000 Funding Source(s)
Spring 2026
On occasions, the Pier structure (e.g. wood piles, bracings etc.) is damaged due to high surf and strong winter storms that needs to be repaired. This funding is intended to provide for this potential expenditure, as needed.

Project Estimate
Beaches, Parks and Medians
General Pier Repairs
Preliminary Engineering
Construction

TOTAL ESTIMATE
263
City of San Clemente Maintenance Project
Project No. 22104
Lead Dept./Division Public Works/Engineering
Supporting Division Public Works/Maintenance
Staff Contact
Target Completion
General Plan Policy
(Please refer to the General Plan for policy code descriptions) Project Description:

Operating Budget Impact: None
Estimated Costs and Funding Sources:

FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Forecast
FY 2027-28
Forecast
FY 2028-29
Forecast
FY 2029-30
Forecast
Total
Land/Right of Way $ -
$ -
$ 150,000 $ 200,000 $ 200,000 $ 200,000 $ 750,000
$ - $ 150,000 $ 200,000 $ 200,000 $ 200,000 $ - $ 750,000 FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Forecast
FY 2027-28
Forecast
FY 2028-29
Forecast
FY 2029-30
Forecast
Total
General Fund $ 150,000 $ 200,000 $ 200,000 $ 200,000 $ 750,000 $ -
$ -
TOTAL FUNDING $ - $ 150,000 $ 200,000 $ 200,000 $ 200,000 $ - $ 750,000 Funding Source(s)
Srping 2026
BPR-1.05, BPR-2.03
This project maintains a program over the next four years to replace two to three existing wooden lifeguard tower structures each year or every other year. The existing towers are approaching the end of their useful life and need to be replaced to support the City's Marine Safety services.

Project Estimate
Beaches, Parks and Medians
Lifeguard Tower Replacements FY 2026
Preliminary Engineering
Construction

TOTAL ESTIMATE
Amir Ilkhanipour
Principal Civil Engineer
(949) 361-6140
264
City of San Clemente Maintenance Project
Project No. TBD
Lead Dept./Division Public Works/Engineering
Supporting Division
Staff Contact
PW Director / City Engineer
Target Completion
General Plan Policy
(Please refer to the General Plan for policy code descriptions) Project Description:

Operating Budget Impact: None
Estimated Costs and Funding Sources:

FY 2024-25
Forecast
FY 2025-26
Forecast
FY 2026-27
Forecast
FY 2027-28
Forecast
FY 2028-29
Forecast
Total
Land/Right of Way $ -
$ -
$ 300,000 $ 12,000,000 $ 12,300,000
$ 300,000 $ - $ 12,000,000 $ - $ - $ 12,300,000
FY 2024-25
Forecast
FY 2025-26
Forecast
FY 2026-27
Forecast
FY 2027-28
Forecast
FY 2028-29
Forecast
Total
General Fund $ 300,000 $ 12,000,000 $ 12,300,000
$ -
$ -
TOTAL FUNDING $ 300,000 $ - $ 12,000,000 $ - $ - $ 12,300,000 Construction

TOTAL ESTIMATE
Funding Source(s)
(949) 361-6130
Spring 2026
The project consists of the replacement of 1,100 feet of a steel pedestrian bridge at Mariposa Point. Design is proposed in FY 2024-25 and FY 2025-26, with construction in FY2026-27.

Project Estimate
BPR-1.05; BPR-4.02; UD-4.01; C-1.01
Beaches, Parks and Medians
Mariposa Bridge Replacement
David Rebensdorf
Preliminary Engineering
265
City of San Clemente Maintenance Project
Project No. TBD
Lead Dept./Division Public Works/Engineering
Supporting Division City Manager Office
Staff Contact Leslea Meyerhoff
Coastal Administrator
(760) 845-8028
Target Completion
General Plan Policy
(Please refer to the General Plan for policy code descriptions) Project Description:

Operating Budget Impact:

Estimated Costs and Funding Sources:

FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Forecast
FY 2027-28
Forecast
FY 2028-29
Forecast
FY 2029-30
Forecast
Total
Land/Right of Way $ -
$ 500,000 $ 50,000 $ 550,000
$ -
$ 500,000 $ 50,000 $ - $ - $ - $ - $ 550,000
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Forecast
FY 2027-28
Forecast
FY 2028-29
Forecast
FY 2029-30
Forecast
Total
General Fund $ 500,000 $ 50,000 $ 550,000
$ -
$ -
TOTAL FUNDING $ 500,000 $ 50,000 $ - $ - $ - $ - $ 550,000 Beaches, Parks and Medians
Preliminary Engineering
Construction

TOTAL ESTIMATE
Sand Compatibility and Opportunistic Use Program (SCOUP) Funding Source(s)
Spring 2026
BPR-3.02, BPR-3.10, C-4.03
Sand Compatibility and Opportunistic Use Program (SCOUP) is a coastal resiliency tool that will support placement of opportunistically available beach quality sediments on the City’s beaches. Having a SCOUP program enables the City is optimize placement of opportunistically available sediments for placement on the beach by having all environmental and permitting tasks completed up front, at a programmatic level, such that only pre-construction monitoring is required once a sand source is located and plans secured by the City to have the sand delivered to City beaches.

Project Estimate
266
Capital Improvement Program Sewer
Wastewater (Sewer) Master Plan
The City’s Wastewater (Sewer) master plan was
completed in 1982. The original master plan
provided:
• Analysis of the condition and capacity of the
existing wastewater system
• Collection and treatment system
improvements or system deficiencies
• System improvements necessary to provide
service to future development sites such as
Forster Ranch, Rancho San Clemente,
Marblehead Coastal and Talega Valley
The master plan was updated in September 1995 to
include changes in the City of San Clemente General
Plan adopted in 1993. Also, in 2006 the City
completed a Sewer Asset Management Study that
projects capital costs and funding needs over the next
20 years. This study determined the required funding
that is needed for long term replacement and
rehabilitation of wastewater infrastructure.

The major components of the Wastewater system
include:
• Gravity and trunk sewers
• Force mains
• Pump stations
• Water Reclamation Plant (WRP)
Sewer Fund
The following enterprise funds accounts for sewer
activities and capital improvements:
• Sewer Operating Fund
• Sewer Depreciation Reserve Fund
• Sewer Connection Fee Reserve Fund
• Sewer Other Agency Reserve Fund
Wastewater Improvements
The FY 2024-25 budget includes 1 capital
improvement project in the amount of $1.5 million
and 5 maintenance projects in the amount of $1.2
million. The FY 2025-26 budget includes 1 capital
improvement projects in the amount of $0.5 million
and 4 maintenance projects in the amount of $2.7
million.

Capital improvement projects are listed below:
• Digester #2 Structural & Mechanical
Rehabilitation
• Marquita Slope Reconstruction (Linda Lane
PS)
Maintenance and other projects include:
• Digester #2 Cleaning, Residual Disposal &
Inspection
• Frontera Lift Station Slope Evaluation
• Sewer System Lining
• Sewer System Rehabilitation
• State Park/Calafia Sewer Rehabilitation
Individual project sheets for both capital
improvement projects and maintenance projects are
on the following pages.

Funding Sources
Funding for wastewater system improvements will be
from the Sewer Depreciation, Connection Fee, and
Other Agency Reserves. These reserves consist of
funds set aside from the Sewer Operating Fund and
Connection fees to pay for replacement equipment or
to rebuild existing sewer system infrastructure.

The City does not anticipate a lack of funding in the
near future, but has determined the following
alternatives may be used to finance projects:
• Issuance of debt (bond, notes, advances from
other funds)
• Rate increases
• Additional connection charges
• Other grant funding sources
• Funding from an alternative City fund
• Reallocation of funds from existing projects
267
City of San Clemente Capital Project
Project No. 12204
Lead Dept./Division Public Works/Utilities
Supporting Division Engineering
Staff Contact Shawn Ryan
Senior Civil Engineer
(949) 361-6122
Target Completion
General Plan Policy
(Please refer to the General Plan for policy code descriptions) Project Description:

Operating Budget Impact: None
Estimated Costs and Funding Sources:

FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Forecast
FY 2027-28
Forecast
FY 2028-29
Forecast
FY 2029-30
Forecast
Total
Land/Right of Way $ -
$ -
$ 800,000 $ 800,000
$ - $ 800,000 $ - $ - $ - $ - $ 800,000
FY 2024-25
Budget
FY 2025-26
Budget
FY 2026-27
Forecast
FY 2027-28
Forecast
FY 2028-29
Forecast
FY 2029-30
Forecast
Total
Sewer Deprec. Reserve $ 800,000 $ 800,000
$ -
$ -
TOTAL FUNDING $ - $ 800,000 $ - $ - $ - $ - $ 800,000
Sewer
Digester #2 Structural & Mechanical Rehabilitation
Preliminary Engineering
Construction