San Clemente City Council
May 26, 2026

Agenda
MAY 26 2026 BUDGET WORKSHOP AGENDA.PDF
Meeting Materials
FY 2027_2028 PROPOSED BUDGET_DRAFT_LTFP APPENDIX.PDF

1. Documents:

2. Documents:

CITY OF SAN CLEMENTE
Tuesday, May 26, 2026
City Council
Adjourned Regular Meeting Agenda
4:00 p.m. Budget Workshop
910 Calle Negocio
2nd Floor
San Clemente, California
www.sanclemente.gov
Council Chambers
Mayor Loeffler
Mayor Pro Tem Knoblock
Councilmember Cabral
Councilmember Enmeier
Councilmember Wu
Information concerning City Council Meeting protocols and procedures is contained at the end of this agenda.

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 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 $500 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 $500 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.

City Council Adjourned Regular Meeting Agenda May 26, 2026

BUDGET WORKSHOP (4:00 P.M.)

CALL TO ORDER

PLEDGE OF ALLEGIANCE

ROLL CALL

1. Oral Communications
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, 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. 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.

2. FISCAL YEARS 2026-2027 AND 2027-2028 CITY BUDGET WORKSHOP Presentation by Assistant City Manager Brower and Financial Services Manager Mariano concerning the City of San Clemente's proposed Fiscal Years 2026-2027 and 2027-2028 budgets. The public hearing concerning the proposed budget and adoption will take place on June 2, 2026.

Potential Action
Provide staff with direction related to the City of San Clemente's proposed Fiscal Years 2026-2027 and 2027-2028 budgets.

3. Adjournment
Adjourn to an Adjourned Regular City Council Meeting to be held on June 2, 2026 for the purpose of conducting Commission and Committee interviews and appointments .

Commission and Committee interviews and appointments will begin at 2:00 p.m. The meeting will take place in the Council Chambers, located at 910 Calle Negocio, 2nd Floor, San Clemente.

The Regular City Council meeting of June 2, 2026 will begin at 5:30 p.m. The meeting will take place in the Council Chambers, located at 910 Calle Negocio, 2nd Floor, San Clemente.

City Council Adjourned Regular Meeting Agenda May 26, 2026

CITY COUNCIL MEETING PROCEDURES

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. • Speaker cards must be turned in when the agenda item is announced • 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.

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. Electronic presentations shall be limited to visual media, without prerecorded audio narration, that augment a live verbal presentation addressed to the City Council. The display of visual media shall be ancillary to, and not presented in place of, live verbal narration. Members of the public shall not be permitted to connect equipment to the City's computer system. Members of the public shall not be permitted to access the internet from the City's computer equipment. Visual presentations must be provided to the City Clerk in a display-ready format. In no case shall Staff be required to develop a presentation for public use.

This prohibition includes, but is not limited to, compiling of City records, downloading data from websites, or gathering or modifying data provided by the public.

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
City Council Adjourned Regular Meeting Agenda May 26, 2026

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.

Biennial Budget
City of San Clemente
Fiscal Years 2026-27 & 2027-28

Biennial
Budget
Fiscal Years
2026-27
2027-28
Rick Loeffler
Mayor
Steve Knoblock
Mayor Pro Tem
Victor Cabral
Council Member
Mark Enmeier
Council Member
Zhen Wu
Council Member

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 2025 and 2026 Accomplishments ......................................................................................................................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 2026-27 ...............................................................................................................................56 All Funds Budget Summary FY 2027-28 ...............................................................................................................................57 All Funds Summary – Revenues by Category FY 2026-27 ....................................................................................................58 All Funds Summary – Expenditures by Category FY 2026-27 ..............................................................................................59 All Funds Summary – Revenues by Category FY 2027-28 ....................................................................................................60 All Funds Summary – Expenditures by Category FY 2027-28 ..............................................................................................61 All Funds Summary – Budget Comparisons by Fund - Revenues .........................................................................................62 All Funds Summary – Budget Comparisons by Fund - Expenditures ...................................................................................63 All Funds Revenue Summary ...............................................................................................................................................65 All Funds Revenues by Line Item .........................................................................................................................................66 All Funds Revenue Assumptions ..........................................................................................................................................71 All Programs Expenditure Summary ....................................................................................................................................75 All Funds Expenditures Summary ........................................................................................................................................81 All Funds Expenditures by Line Item ...................................................................................................................................82 General Fund Revenues & Expenditures
General Fund Revenues and Expenditures – FY 2026-27 ....................................................................................................87 General Fund Revenues and Expenditures – FY 2027-28 ....................................................................................................88 General Fund Summary - Revenues and Expenditures .......................................................................................................89 General Fund - Fund Balance ..............................................................................................................................................90 General Fund Revenue Summary by Category ....................................................................................................................91 General Fund Revenue Overview ........................................................................................................................................92 General Fund Revenues by Line Item ..................................................................................................................................93 General Fund Revenue Assumptions ...................................................................................................................................97 General Fund Expenditure Summary by Category ............................................................................................................101 General Fund Expenditure Overview ................................................................................................................................102 General Fund Expenditures by Line Item ..........................................................................................................................103 General Fund Expenditures by Department ......................................................................................................................107 General Government
General Government Overview ........................................................................................................................................ 109 General Government Department Summary ................................................................................................................... 110 Legislative Division Summary .......................................................................................................................................... 112 City Manager Department Summary ............................................................................................................................... 113 City General Department Summary ................................................................................................................................. 114 City Clerk Department Summary ...................................................................................................................................... 115 Economic Development Department Summary ................................................................................................................116 Table of Contents
Finance & Administrative Services
Finance & Administrative Services Overview ................................................................................................................... 117 Finance & Administrative Services Department Summary ............................................................................................... 118 Finance & Administrative Services Administration Summary ......................................................................................... 120 Finance Division Summary ............................................................................................................................................... 121 Human Resources Division Summary ............................................................................................................................... 122 Public Safety
Public Safety Overview ..................................................................................................................................................... 123 Public Safety Department Summary ................................................................................................................................ 124 Police Services Summary ................................................................................................................................................. 126 Fire Services Summary ..................................................................................................................................................... 127 Marine Safety Division Summary ..................................................................................................................................... 128 Community Development
Community Development Overview ................................................................................................................................ 129 Community Development Department Summary ............................................................................................................ 130 Administration Division Summary ................................................................................................................................... 132 Building Division Summary ............................................................................................................................................... 133 Planning Division Summary .............................................................................................................................................. 134 Code Compliance Division Summary ................................................................................................................................ 135 Public Works
Public Works Overview..................................................................................................................................................... 137 Public Works Department Summary ................................................................................................................................ 138 Administration Division Summary ....................................................................................................................................140 Engineering Division Summary ......................................................................................................................................... 141 Facilities & Street Maintenance Services Division Summary ............................................................................................ 142 Beaches Parks Maintenance Division Summary ............................................................................................................... 143 Beaches, Parks & Recreation
Beaches, Parks & Recreation Overview ............................................................................................................................ 145 Beaches, Parks & Recreation Department Summary ....................................................................................................... 146 Administration Division Summary ................................................................................................................................... 148 Recreation Division Summary .......................................................................................................................................... 149 Special Revenue Funds
Special Revenue Funds Overview ..................................................................................................................................... 151 Street Improvement Fund ............................................................................................................................................... 153 Gas Tax Funds ................................................................................................................................................................... 155 Senior Mobility Fund ........................................................................................................................................................ 157 Miscellaneous Grants Fund .............................................................................................................................................. 158 Disaster Relief Fund .......................................................................................................................................................... 159 Air Quality Improvement Fund ......................................................................................................................................... 160 Local Cable Infrastructure Fund ....................................................................................................................................... 161 Police Grants Fund ........................................................................................................................................................... 162 Local Transit Program Fund .............................................................................................................................................. 163 Building Homes & Jobs Act (SB2) Fund ............................................................................................................................. 164 Capital Project Funds
Capital Project Funds Overview ........................................................................................................................................ 165 Parks Acquisition & Development Fund .......................................................................................................................... 167 Local Drainage Facilities Fund ...........................................................................................................................................168 RCFPP Fund ...................................................................................................................................................................... 169 Public Facilities Construction Fee Fund ............................................................................................................................ 170 Developers Improvement Fund ........................................................................................................................................ 172 Capital Improvement Fund ............................................................................................................................................... 173 Low/Moderate Income Housing Fund .............................................................................................................................. 175 In-Lieu Housing Fund ........................................................................................................................................................ 176 Table of Contents
Enterprise Funds
Enterprise Funds Overview ...............................................................................................................................................177 Enterprise Funds Operating Summary ..............................................................................................................................180 Water Operating Division Summary ..................................................................................................................................181 Sewer Operating Division Summary ..................................................................................................................................182 Storm Drain Operating Division Summary .........................................................................................................................183 Clean Ocean Operating Division Summary ........................................................................................................................184 Solid Waste Operating Division Summary .........................................................................................................................185 Golf Operating Division Summary .....................................................................................................................................186 Water Depreciation Reserve Fund ....................................................................................................................................187 Water Acreage Fee Reserve Fund .....................................................................................................................................189 Water Other Agency Depreciation Reserve Fund ..............................................................................................................190 Sewer Depreciation Reserve Fund ....................................................................................................................................191 Sewer Connection Fee Reserve Fund ................................................................................................................................193 Sewer Other Agency Depreciation Reserve Fund ..............................................................................................................194 Storm Drain Utility Depreciation Reserve Fund.................................................................................................................195 Golf Depreciation Reserve Fund ........................................................................................................................................197 Golf Capital Improvement Reserve Fund ..........................................................................................................................198 Internal Service Funds
Internal Service Funds Overview .......................................................................................................................................199 Central Services Fund ........................................................................................................................................................201 Information Technology Fund ...........................................................................................................................................202 Fleet Services Fund ............................................................................................................................................................203 Fleet Replacement Reserve Fund ......................................................................................................................................204 Medical Insurance Fund ....................................................................................................................................................207 Workers’ Compensation Fund ...........................................................................................................................................208 General Liability Self-Insurance Fund ................................................................................................................................209 Capital Improvement Program (CIP)
Capital Improvement Plan Projects - Graphs.....................................................................................................................211 CIP Overview and Summary ..............................................................................................................................................213 Map of Major CIP Projects .................................................................................................................................................216 Summary of Budget CIP Projects – Category .....................................................................................................................217 Summary of Budget CIP Projects – Fund ...........................................................................................................................218 City Facilities Master Plan Summary .................................................................................................................................219 Facilities– Project Sheets ...................................................................................................................................................220 Parks & Beaches Master Plan Summary ............................................................................................................................225 Parks & Beaches – Project Sheets .....................................................................................................................................226 Streets and Medians Master Plan Summary .....................................................................................................................243 Streets and Medians – Projects Sheets .............................................................................................................................244 Utilities Master Plan Summary ..........................................................................................................................................267 Utilities – Project Sheets ...................................................................................................................................................269 Water Quality (Drainage) Master Plan Summary ..............................................................................................................279 Water Quality (Drainage) – Project Sheets ........................................................................................................................280 Summary of Future Projects – By Category .......................................................................................................................285 CIP Carry Forward Projects ................................................................................................................................................286 Fiscal Policy & Debt Summary
Appropriations Limit ..........................................................................................................................................................289 Debt Summary ...................................................................................................................................................................291 Fiscal Policy Statement ......................................................................................................................................................295 Performance Measures
Performance Measures - Summary ...................................................................................................................................305 Performance Measures by Department ............................................................................................................................306 Table of Contents
Staffing
Staffing ..............................................................................................................................................................................321 Staffing Chart .....................................................................................................................................................................323 Staffing Table .....................................................................................................................................................................325 Contract Staffing Chart ......................................................................................................................................................331 Pension Summary ..............................................................................................................................................................333 Glossary
Acronyms ...........................................................................................................................................................................335 Glossary .............................................................................................................................................................................337 Demographic and Statistical Information ................................................................................................................Back Cover

This entire document can also be downloaded from the City’s website: https://sanclemente.gov . 2026 San Clemente City Council
Mayor Rick Loeffler, Mayor Pro Tem Steve Knoblock
Council Members Victor Cabral, Mark Enmeier and Zhen Wu

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
(Appointed)
Laura
Campagnolo
Code
Compliance
City Council
Mayor
Rick Loeffler
Mayor Pro Tem
Steve Knoblock
Council Members
Victor Cabral
Mark Enmeier
Zhen Wu
Golf
Water
Shading indicates contracted services
Police Services
OCSD
Fire Services
OCFA
City Treasurer
(Appointed)
Charlie
Smith
Commissions &
Committees
Marine
Safety
Human
Resources
Recreation
Information
Technology
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
Assistant City Manager
Brian Brower
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, 2024.

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 the budget period 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.”
City of San Clemente Biennial Budget
Fiscal Years 2026-27 & 2027-28
ExecuƟve Summary
Honorable Mayor and Councilmembers:

The City budget is far more than a financial plan or a fiscal report. The budget aligns the resources and prioriƟes of the City with the delivery of community services, investment in necessary improvements, and planning for future opportuniƟes. EffecƟve budgeƟng results in a balance of current, near-term and future financial needs while avoiding impulsive, emoƟonal or poliƟcally driven decisions. The proposed budget reflects a commitment to prudent stewardship of public funds with strategic investments that enhance quality of life, strengthen infrastructure, and support economic vitality.

An effecƟve budget cannot be prepared without meaningful public parƟcipaƟon, talented staff and leadership from the elected officials. The Budget is a collecƟve effort across all departments and they deserve recogniƟon for their Ɵreless effort and guidance in the preparaƟon of an accurate document and their extra dedicaƟon to making the budget easier to navigate and understand.

The Proposed Biennial Budget for Fiscal Years of 2026-27 and 2027-28 reflects a balanced budget for all City funds in each year with anƟcipated revenue slightly higher than proposed expenses.

The budget includes this ExecuƟve Summary followed by extensive budget detail. This year, a new wrinkle has been included, “The People’s Budget.” As suggested by residents and supported by elected officials, the People’s Budget is a condensed version of the full budget that provides readers with a high-level overview of the budget that can be reviewed quickly and used for reference on a regular basis. Another meaningful difference from past budgets is a clear disƟncƟon between the operaƟng budget and the Capital Improvements Program, or schedule of capital projects for the next two years.

Although the proposed budget maintains current service levels, includes criƟcal capital projects, and increases financial reserves, there are consideraƟons that must be addressed to preserve and enhance the coastal environment in the City, sustain the rising costs of public safety, and reduce the impact of future pension obligaƟons. Other idenƟfied concerns include the conƟnued General Fund subsidy of Storm Drainage and Transit Programs.

Unexpected events such as landslides, facility repairs and general economic volaƟlity require adequate fund balance, or reserves. This challenge is complicated because of the loss of past revenue sources, such as the tax increment generated by the former Redevelopment Agency and expiraƟon of the Clean Ocean Fee increasing pressure on the General Fund to cover the costs of the tasks once paid for from other sources.

City of San Clemente Biennial Budget
Fiscal Years 2026-27 & 2027-28
ExecuƟve Summary
The City has outdated fees that need to be examined. For example, the fees collected in the City’s Storm Drain Fund established in the 1990’s without any update or increase in the fee, are insufficient to adequately address surface water quality and manage the City's storm water drainage system in compliance with applicable State and Federal regulaƟons. As a result, Storm Drain and Solid Waste needs are subsidized by available fund balance in the General Fund.

Through the budget process, staff
performs a comprehensive review of all
departments and programs to assess
current operaƟons and service levels, with
consideraƟon of refinements to beƩer
address service delivery and areas where
addiƟonal or enhanced services should be
funded to meet City Council and ciƟzen
prioriƟes. This analysis includes a review
of every revenue and expenditure lineitem focusing on staffing levels, contracts, and other operaƟonal consideraƟons.

Budget Overview
The budget reflects a generally stable posiƟon 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 organizaƟonal purpose or restricted revenue source, the General Fund is the primary operaƟng fund of the City, encompassing service areas such as Public Safety, Community Development, Public Works, RecreaƟon, and General Government, and is oŌen 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.

The General Fund Budget for the upcoming two-year period conƟnues to reflect a posiƟve operaƟng posiƟon (with ongoing revenues exceeding expenditures) in both years, ensuring the long-term viability of the City’s rouƟne operaƟons. OperaƟonal programs and services are expected to be maintained at current or higher levels with ongoing revenue sources. New to this budget document, Capital Improvement Program projects and other major one-Ɵme expenditures that relate to the acƟviƟes of the General Fund are now budgeted in the Capital Improvement Fund, leaving the General Fund dedicated to ongoing operaƟng expenditures. This will reflect a more precise picture of the City’s ongoing ability to fund its rouƟne operaƟons. As proposed the General Fund has a posiƟve operaƟng posiƟon of $471,620 for FY 2027 and $496,330 for FY 2028 as indicated in the following graph:

City of San Clemente Biennial Budget
Fiscal Years 2026-27 & 2027-28
ExecuƟve Summary
General Fund OperaƟng Revenue
General Fund operaƟng revenues are budgeted in FY 2027 at $88.3 million and $91.1 million in FY 2028, 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. Of note, the City receives approximately 15% of the Property Tax paid by owners of property within the City, and a 1% sales tax collected on local sales and the remaining 6.75% sales tax distributed to other taxing enƟƟes with the State of California receiving the largest share (6%).

General Fund OperaƟng Expenditures
General Fund operaƟng expenditures are budgeted at $87.8 million in FY 2027 and $90.6 in FY 2028. Expenditures are listed by department in the chart below. The largest departments within the General Fund are Public Safety and Public Works. Public Safety including Police, Fire and $30.0
$50.0
$70.0
$90.0
$110.0
FY 2026-27 FY 2027-28
$88.3 $91.1 $87.8 $90.6
General Fund Operating Position
Revenues Expenditures
Property
Tax Sales Tax OtherTaxes
Permit &
Fees Intergov. ServiceCharges Fines Interest &Rents
Other
Revenue
FY 2026-27 $50.1 $12.9 $6.9 $1.5 $0.7 $8.1 $0.6 $4.1 $3.2 FY 2027-28 $52.1 $13.2 $7.1 $1.5 $0.7 $8.2 $0.6 $4.4 $3.2 $-
$10.0
$20.0
$30.0
$40.0
$50.0
$60.0
General Fund Operating Revenues
FY 2026-27 FY 2027-28
City of San Clemente Biennial Budget
Fiscal Years 2026-27 & 2027-28
ExecuƟve Summary
Marine Safety encompass 49% of the FY 2027 and FY 2028 budgets. Code Compliance and the Park Ranger programs are in funded within the Community Development department. The Public Works department is 21% of the FY 2027 and FY 2028 budgets. The Public Works budget includes engineering, streets, faciliƟes, park maintenance and other infrastructure maintenance costs.

General Fund operaƟng expenditures by department are included in the graph below.

General Fund Emergency Reserves
The General Fund Emergency Reserve is fully funded throughout the Budget period. The City Council has adopted a Fiscal Policy to maintain an Emergency Reserve at no less than 18% of General Fund operaƟng expenditures. The Emergency Reserve based on the FY 2026 Budget was Gen Government Fin & Adm Svcs Public Safety Comm Dev Public Works Beach, Park & Rec
FY 2026-27 $6.5 $4.5 $42.6 $8.3 $18.7 $7.2
FY 2027-28 $6.7 $4.7 $44.0 $8.6 $19.2 $7.3
$-
$10.0
$20.0
$30.0
$40.0
$50.0
General Fund Expenditures by Department
FY 2026-27 FY 2027-28
City of San Clemente Biennial Budget
Fiscal Years 2026-27 & 2027-28
ExecuƟve Summary
$15.5 million and increases to $16.3 million at June 30, 2028. A following table lists the General Fund operaƟng expenditures and the Emergency Reserve level by year:

Fiscal Year OperaƟng Expenditures 18% Emergency Reserve* FY 2025-26 (Adopted) $ 85,941,750 $15.5 million
FY 2026-27 $ 87,836,900 $15.8 million
FY 2027-28 $ 90,558,110 $16.3 million
* Rounded
General Fund “Unassigned” Fund Balance
The Fund Balance remaining in excess of all budgeted revenues, expenditures, and Reserves (General Fund Reserves include the Emergency Reserve, SecƟon 115 Trust, and Accrued Leave Reserve) is referred to as “Unassigned” Fund Balance. Unassigned Fund Balance is similar in funcƟon to a household savings account, where funds are accumulated over Ɵme to be uƟlized for major purchases. The City of San Clemente takes a conservaƟve approach to the budget process. As a result, revenues occasionally exceed budgetary expectaƟons. At the end of the Fiscal Year, any surplus revenue is returned to Fund Balance. Similarly, expenditure budgets that are not fully uƟlized at year-end are returned to Fund Balance. In addiƟon to one-Ɵme revenues such as grants, the City Historically has uƟlized Unassigned Fund Balance to fund one-Ɵme expenditures such as capital projects, studies, and transfers. The Proposed Budget includes the implementaƟon of a modified approach in that Capital Projects and major one-Ɵme expenditures such as studies that historically would have been budgeted in the General Fund are being funded in the Capital Improvement Fund. Accordingly, the Capital Improvement Fund will receive revenue in the form of grants for such projects, as well as transfers from the General Fund Unassigned Fund Balance and/or other Funds. The Proposed Budget maintains an Unassigned General Fund Balance of $1.7 million at the end of the budget period on June 30, 2028.

City of San Clemente Biennial Budget
Fiscal Years 2026-27 & 2027-28
ExecuƟve Summary
Capital Improvement Program (CIP)
The development of the Capital Improvement Program (CIP) budget involved a thorough review and prioriƟzaƟon of projects in which to invest and maintain while meeƟng the needs and expectaƟons of the community. Capital improvements include the building, upgrading, replacement, and major maintenance of City infrastructure, such as residenƟal and arterial streets, sidewalks, traffic signals, water, sewer, storm drain, and other capital assets. The following chart depicts the spending paƩern of the City’s Capital Improvement Program over the past ten years prior to the current budget cycle:

The City’s CIP is divided into six major categories. The total proposed budget for the City’s Capital Improvement Projects are $21.5 million in FY 2026-27 and $20.1 million in FY 2027-28 funding a total of 56 projects over the two-year period. The following charts summarize the FY 2026-27 and FY 2027-28 CIP program for new projects:
$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)
City of San Clemente Biennial Budget
Fiscal Years 2026-27 & 2027-28
ExecuƟve Summary
Significant Capital Improvement Projects budgeted in the next two fiscal years are listed below, with a complete lisƟng of all projects and related details in the CIP secƟon of the Budget.  Pico Widening / Bike Path from I-5 to Frontera
 Sand Replenishment (Partial Funding) and related Shoreline Monitoring  Golf Course Irrigation, Bunker Renovations, and Driving Range Fence Extension  Avenida Victoria Sidewalk and Underpass Improvements
 Pier Improvement and Repairs
 Poche Beach Water Reclamation
 Storm Drain Trash Capture Devices
 City Hall Emergency Operations Center
 Beach Club, Senior Center Repairs and other Major Facilities Maintenance  Bonito Canyon, San Gorgonio and San Luis Rey Tennis Court Improvements  Tierra Grande and Liberty Park Playground Equipment Replacement  T-Street Overpass Assessment
 Various Street, Sidewalk, Intersection and Pavement Improvements Key Budget Elements: Staffing and Safety
As a service organizaƟon, staffing is a key element in the Budget. The City conƟnues to invest in the workforce with a focus on recruiƟng and retaining quality staff. The Proposed Budget includes increases in personnel costs which are largely related to 1) The implementaƟon of the ClassificaƟon and CompensaƟon Study in 2023, which aligned employee salaries with the median wages of our labor market compeƟƟon, and 2) The four-year MOU adopted in August 2024 subsequent to labor negoƟaƟons with the San Clemente City Employee AssociaƟon (SCCEA).

While this results in personnel cost increases throughout the Budget, it also allows the City to City of San Clemente Biennial Budget
Fiscal Years 2026-27 & 2027-28
ExecuƟve Summary
compensate employees at a fair and compeƟƟve level, with the desired outcome of aƩracƟng and retaining the best and most qualified employees to serve the community.

The City conƟnues to refine its workforce structure in alignment with operaƟonal prioriƟes, service demands, and long-term organizaƟonal sustainability. The Fiscal Year 2026-2027 and 2027-2028 Proposed Budget incorporates many staffing modificaƟons, focused primarily on strategic refinement rather than broad structural modificaƟon. Building upon recent workforce modernizaƟon efforts, budget cycle recommendaƟons emphasize targeted organizaƟonal adjustments, criƟcal staffing prioriƟes, program streamlining, succession planning, and selecƟve classificaƟon development designed to strengthen long-term service delivery while maintaining fiscal responsibility.

Proposed staffing changes for this Budget primarily emphasize strategic reclassificaƟons, operaƟonal realignment, supervisory structure enhancements, criƟcal vacancy management, and development of specialized classificaƟons to address idenƟfied departmental needs. Key focus areas include enhancing Community Development Park Ranger and Community Outreach capabiliƟes, updaƟng Beaches, Parks and RecreaƟon supervisory structures, refining Public Works/Engineering and Finance and AdministraƟve Services classificaƟons to beƩer align workforce resources with organizaƟonal prioriƟes, and advancing UƟliƟes operaƟonal succession planning through creaƟon of career pathways.

Several proposed changes are designed not only to address current service demands, but also to proacƟvely posiƟon the City for future operaƟonal conƟnuity through improved career progression opportuniƟes, enhanced supervisory capacity, and modernizaƟon of classificaƟons whose responsibiliƟes have evolved beyond their current structures. This reflects a conƟnued commitment to balancing fiscal stewardship with workforce adaptability, service effecƟveness, and long-term organizaƟonal readiness.

The Proposed Budget includes the following staffing refinements to beƩer address operaƟonal needs & prioriƟes:

Public Works
 Reclassify (1) vacant Associate Civil Engineer to Management Analyst  Reclassify (1) vacant Senior Engineering Technician to Engineering Technician Specialist (GIS)
 Reclassify (1) Golf Course Groundskeeper to Golf Course Maintenance Worker  Regrade Environmental Programs Analyst due to added supervisory function  Add CMMS Administrator (Classification Specification Only)  Remove funding for vacant Assistant Engineer
 Remove funding for vacant Office Specialist
City of San Clemente Biennial Budget
Fiscal Years 2026-27 & 2027-28
ExecuƟve Summary
Community Development
 Move (1) Code Compliance Officer to Public Works/Utilities  Add Code Compliance Supervisor (Classification Specification Only)  Create Community Outreach Coordinator Classification/Reclassify (2) incumbent Community Outreach Workers into this classification
 Add one (1) Senior Park Ranger Position
 Regrade of Senior Park Ranger classification and Park Ranger Supervisor classification  Remove funding for (1) vacant Code Compliance Technician  Remove funding for Part-Time Park Rangers
 Remove funding for (1) vacant Plans Examiner
Beaches, Parks, & Recreation
 Regrade Recreation Director position commensurate with other Department Directors  Regrade Recreation Supervisor position
 Reclassify Aquatics Supervisor to Recreation Supervisor  Add Senior Recreation Supervisor (mid-management) (Class Specification Only)  Add Recreation Specialist to part-time salary schedule  Add Part-Time Field Ambassador to part-time salary schedule Finance & Administrative Services
 Reclassify (2) current Utility Billing Specialists to Senior Utility Billing Specialists  Reclassify Revenue Supervisor to Budget Analyst (remove Revenue Supervisor from Salary Table)
 Reclassify (1) Accounting Specialist to Junior Accountant  Regrade current Accounting Supervisor to better reflect ongoing job duties & responsibilities
 Reclassify Legislative Administrator to City Clerk to align with job duties & responsibilities Citywide Part-Time Staff
 Part-Time Cost of Living Adjustment (3% in FY 2026-27 and 2.5% in FY 2027-28) for PartTime staff in alignment with SCCEA MOU.

Overall, City staffing levels are stable with natural vacancy levels that are considered normal by industry standards. The FY 2027 and FY 2028 Budget includes funding of allocated posiƟons idenƟfied on the Staffing Chart in the Staffing secƟon of the Budget.

A strong emphasis remains on public safety and quality of life within the City. The City conƟnues to fund Public Safety at current service levels, including Police and Fire Services, Marine Safety, as well as a refined Park Ranger program.

City of San Clemente Biennial Budget
Fiscal Years 2026-27 & 2027-28
ExecuƟve Summary
The Orange County Sheriff’s Department (OCSD) police services budget reflects increases that are more favorable to the City than the historical annual increases of 4%-5%. The contract amount budgeted in the General Fund is $22.7 million in FY 2027 and $23.4 million in FY 2028 for OCSD, maintaining current staffing levels which include four depuƟes added in in FY 2024. This contract is renewed annually and an esƟmated increase of 3% is budgeted for FY 2028.

The Orange County Fire Authority (OCFA) budget is $12.3 million in FY 2027 and $12.8 million in FY 2028 for the base contract and equipment costs. The OCFA fire services base contract is budgeted in the General Fund, with an increase of 3.5% in FY 2028 from FY 2027 budget levels.

The fire contract includes the City’s costs of a 4th firefighter on each crew which was fully phasedin with the FY 2025 Budget.

Future Challenges: Sand, Slopes, and Storm Drainage
San Clemente, at its very heart, is a coastal community. Many residents and businesses selfidenƟfy with the beach, surf and ocean related lifestyle. However, the marine environment in the City is currently suffering from natural erosion and funding constraints resulƟng in the loss of sand on the beaches, landslides, bluff erosion, and deferred maintenance of faciliƟes including the iconic San Clemente Pier and the Beach Trail. The City Council has been clear in pronouncing the restoraƟon and enhancement of the local coastal environment which is also one of the highest prioriƟes in the community.

The funding necessary to restore or nourish local beaches with adequate sand, repair damage to the Beach Trail, Mariposa Bridge and various other bridges and stairways 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 City of San Clemente Biennial Budget
Fiscal Years 2026-27 & 2027-28
ExecuƟve Summary
million per year. With the absence of these funding opƟons in the last decade or so, only limited improvements and a growing amount of deferred maintenance have created fiscal concern.

SAND
Placing sand on the beach, or beach nourishment, is somewhat novel in San Clemente. In the past couple of decades, two relaƟvely 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 iniƟally placed more than 200,000 cubic
yards of sand on a porƟon of the San Clemente
coastline, and during the lifeƟme 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. Future phases of the project remain
mostly unfunded although $1 million has been included in the proposed two-year budget. The anƟcipated local (City) share of the project will be approximately $116 million or about $2.5 million per year. Complete funding has not been idenƟfied.

The current project only addresses a porƟon of the coastline. To restore the remaining beaches, the City obtained approval of a Sand CompaƟbility and OpportunisƟc Use Program (SCOUP) that allows sand to be placed on other beaches in the City. The City conƟnues to explore potenƟal sources of sand.

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 nonpermeable and slick clay layer. When the soil is saturated enough, the soil slips along the clay
City of San Clemente Biennial Budget
Fiscal Years 2026-27 & 2027-28
ExecuƟve Summary
layer deposiƟng debris below, causing steep and failing slopes. The structures at the top of the slope become very vulnerable and the debris at the boƩom covers the Beach Trail and railroads below. StabilizaƟon 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 preventaƟve acƟons are not only expensive, but difficult to implement in advance of the unpredictable earth movement. The most recent landslide at Mariposa Point resulted in the removal of the bridge, installaƟon of a catchment wall and restoraƟon of the Beach Trail. A majority of the costs will be covered by the Orange County Transit Authority.

PIER
The San Clemente Pier is a focal point and one of the most idenƟfiable locaƟons in San Clemente.

However, following the dissoluƟon of Redevelopment Agencies in 2012, funding for maintenance of the pier has been limited. Pier Pride, a local non-profit, provides some supplementary funding for pier maintenance, but addiƟonal funding is necessary to properly restore and maintain the pier. Much of the railing and decking 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. AddiƟonally, improvements such as holiday lighƟng, updated restrooms, and other faciliƟes will enhance the personal experience on the pier.

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

City of San Clemente Biennial Budget
Fiscal Years 2026-27 & 2027-28
ExecuƟve Summary
SecƟon 115 Trust Account
The California Public Employees ReƟrement System (CalPERS) provides reƟrement pensions for past, current and future employees of San Clemente. CalPERS invests member contribuƟons using a variety of strategies in accordance with adopted policies. Over Ɵme, the investment policies and the anƟcipated 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 Ɵme, has lowered the discount rate, or in simplified terms, the anƟcipated rate of return. The lowering of the anƟcipated rate of return resulted in an accrued unfunded liability (UAL) owed to current and future reƟrees.

Lowering a long-term rate of return resulted in significant financial implicaƟons, and CalPERS implemented an amorƟzaƟon schedule to allow members to reduce the UAL over Ɵme.

Consequently, the City Council authorized the implementaƟon of a SecƟon 115 Trust Account to address the growth of the UAL. A SecƟon 115 Trust Account allows the City to place funds in a restricted account which can only be used to pay for pension obligaƟons. This arrangement allows the City to retain its capital and control over its own fiscal resources. In fact, CalPERS offers, and encourages, ciƟes to use this mechanism if it makes sense for the community.

At the current Ɵme, the fund balance of the City is invested in either the Local Agency Investment Fund (LAIF) at the state or its own investment porƞolio. These investment assets are limited to certain investment types, based on State Law, and prioriƟze security and liquidity and generally carry a low rate of return. Although the funds in a 115 Trust Account are restricted to payments associated with pension obligaƟons, they can be more strategically invested than funds invested in LAIF or in the City’s investment porƞolio to realize a higher rate of return.

In the simple chart below, if $4 million of fund balance realized an assumed annual rate of return of 2% , 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 assumed 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.

LocaƟon of Invested Funds Amount Invested Ending Balance City Investment Assets at 2% $4,000,000 $4,080,000
Investment in SecƟon 115 at 6.8% $4,000,000 $4,272,000
AddiƟonally, a 115 Trust allows the City to achieve return rates similar to CalPERS, but retain control of the assets with the added bonus that the funds invested in a 115 Trust will typically yield a higher return than City investment assets.

In summary, the budget includes a conƟnued concentraƟon on reducing the City’s UAL using the strategy of a 115 Trust Account. The City Council can contribute more to the account than just a City of San Clemente Biennial Budget
Fiscal Years 2026-27 & 2027-28
ExecuƟve Summary
porƟon of fund balance if they choose or condiƟons warrant. AddiƟonally, the proposed Fiscal Policy recommend changes address the opportuniƟes for addiƟonal future allocaƟons to the SecƟon 115 Trust from excess unassigned General Fund balance.

Summary
Staff conƟnue to focus on implemenƟng the City Council’s strategic prioriƟes while maintaining a balanced budget, providing quality services to residents, and implemenƟng the adopted Capital Improvement Program.

City Manager
(Please note that numbers in this document have been rounded) Fiscal Year 2025 and 2026 Accomplishments by Department Beaches, Parks and Recreation
Maintenance
 Replaced artificial fields at Vista Hermosa Park Fields 5 & 6  Repaired Tierra Grande Park trellis
 Coordinated Arbor Day tree planting
 Painted Del Mar street light poles
Recreation
 Established the City’s first Tree Farm to support sustainable landscaping and reduce longterm costs.  Increased focus on revenue diversification through new program offerings, evaluation of premium services, and exploration of alternative funding sources, including grants and sponsorships.
 Expanded community programming and special events, increasing participation and activation of public spaces, including beach programming, aquatics events, and seasonal offerings.
 Executed development of the Richard T. Steed Memorial Park Pump Track project, including successful donor coordination, design advancement, and grand opening event.  Developed and advanced a new Cost Recovery Policy (No. 201-15) and comprehensive fee schedule update, establishing a transparent, equitable framework for program and facility pricing.

Community Development
 Updated multiple portions of the City’s Zoning Ordinance, including (1) the City’s Parklet Dining Program regulations and design standards to address community and business concerns, and extended the program until 2029, (2) the City’s ADU processing and design review practices to comply with state law, (3) Emergency Shelter Overlay (ESO) standards and expanded eligible areas to ensure 5–10 acres suitable for development with access to transportation and services, and (4) initiation of a three-part Zoning Ordinance update to streamline permitting and clarify code requirements, and completed parts 1 and 2 of those amendments.
 Adopted and secured FEMA approval of the City’s first comprehensive Local Hazard Mitigation Plan update in over 20 years, strengthening hazard preparedness and eligibility for disaster funding. Subsequently, developed a City Wildfire Prevention Strategy in concert with the submittal of a FEMA Hazard Mitigation Grant Program application to acquire funds to implement the program. Further evaluated Emergency Management needs to establish a five-year Emergency Management Strategic Plan, to help facilitate the transition of this program under the Community Development Department.
 Coordinated the development of a Property Transfer Implementation Agreement to identify a roadmap of property ownership considerations between the City and neighboring stakeholders, should property currently owned by the Transportation Corridor Agencies be transferred to the City.
 Oversaw the successful processing of the Lodge at the Outlets hotel project, including an Addendum to the Marblehead Coastal EIR, and coordination and outreach with neighboring residents to ensure community concerns were adequately addressed.  Significantly reduced the number of complaints received by the City regarding unhoused individuals in San Clemente, through efforts of the City’s Community Outreach Team in working to connect individuals with shelter and housing opportunities, coordinating family reunifications, and providing resources and coordinating with external agencies.

Additionally, the efforts of the Park Ranger Division, including development and implementation of standard operating procedures (SOPs), ensured the City’s curfews applicable to beaches and parks are respected, and addressing storage of personal items in public areas.
 FY 2024–25 and FY 2025–26 (YTD), the Building Division issued 4,119 permits, performed 4,642 plan checks, and conducted 19,155 inspections.
 Modernized the City’s wireless facilities leasing program and lease rate structure to better align with the contemporary best management practices in comparable jurisdictions Finance and Administrative Services
 Implemented a digital, citizen focused customer relationship management system that allows residents to report non emergency neighborhood issues such as graffiti or broken street lights via a mobile app or website.
 The City debuted a new City Website that is ADA compliant with enhanced searching capabilities.
 Implemented a Water cost of service rate analysis study and implemented new rates.  Implemented new federal regulation regarding overtime reporting requirements.  Completed implementation of Business License and Transient Occupancy Tax Software.

Public Safety
Police and Fire
 Maintained high-quality contract law enforcement and fire services through regional partnerships with OCSD and OCFA.
 Enhanced use of public safety data and analytics to proactively address emerging threats and community challenges.
 Maintained strong emergency response times and upheld permitting and service standards.  Collaborated with the Community Safety and Welfare Committee to identify, evaluate, and implement safety improvements.
 Established a new forward-operating helipad near Station 59 on La Pata to strengthen rapid response capabilities.
 Deployed S-70M (Firehawk) helicopters, significantly enhancing aerial firefighting capability through increased water capacity, speed, and night operational capability.  Completed construction of a secure parking facility for Sheriff’s Department vehicles at City Hall.
 Approval from the OCFA Capital Improvement Committee for the Wildfire Resource Center in the Rancho Mission Viejo area.

Marine Safety
 In FY 2025, Ocean lifeguards rescued 1,357 swimmers in distress, warned 21,762 visitors of dangerous situations, performed 1,324 medical aids and responded to 20,302 ordinance enforcement contracts and no drownings.
 In FY 2026, Ocean lifeguards rescued 1,415 swimmers in distress, warned 24,233 visitors of dangerous situations, performed 1,363 medical aids and responded to 17,551 ordinance enforcement contacts and no drownings.

Public Works
 Pedestrian Improvements were completed at Camino Capistrano and Mira Costa  Completed South El Camino Real Street Project
 Casa Romantica and Marquita Slope Rehabilitation Projects  Modified transportation programs
 Implemented water rate adjustments through a cost-of-service study Enterprise Funds
 Completed La Ventana Emergency liner project
 Completed Lead and Copper inventory with State Water Resources Control Board  Changed out approximately 200 residential meters to increase billing accuracy  Responded to and resolved 2,437 customer service requests  Completed Linda Lane emergency slope stabilization project  Completed water Rate Study

San Clemente at a Glance
2026 San Clemente City Council
Mayor Rick Loeffler, Mayor Pro Tem Steve Knoblock, Council Members Victor Cabral, Mark Enmeier, and Zhen Wu 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 Native Americans and Spaniards.

Property rights to land exchanged hands several times, but few ventured to build on the land until 1925. In 1925, 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 San Clemente at a Glance
was incorporated officially as a City in 1928 and enjoyed slow but steady growth in the years thereafter.

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.

At present, there are five members of the City Council, but the City is transitioning to be comprised of four Council members elected by district with a directly elected Mayor. This transition will be complete in November of 2026.

Until that time, the mayor is appointed by the members of the City Council to serve a one-year term and is the presiding officer of the Council. The City Council holds regular public meetings every first and third Tuesday of each month.

The City’s current resident population of 62,636 enjoys 244.93 acres of city spaces at 23 parks and beach access points, 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 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 northwest.

The City limits cover 18.45 square miles at an average elevation of 250 feet.

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 the following chapters including a Budget Glossary and is for a 2 year period, Fiscal Year 2026-27 and 2027-28, which is from July 1, 2026 to June 30, 2028. 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, 2024.

Standard & Poor’s rates the City of San Clemente’s credit at AAA.  Executive Summary – Provides a high level overview of the budget.  San Clemente at a Glance - Presents the Mission Statement, a brief history of the City, description of the form of government and location.
 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:
 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’s revenue and expenditure 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 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, expenditures and impacts on fund balance is provided in this chapter.

General Fund revenues are presented by category, revenue overview, revenue summary and revenue by line item.

This section also provides information on General Fund expenditures, including expenditures by category, department, summary of expenditures, expenditure overview, and expenditures by line item.

This section includes transfers in and out from the General Fund unassigned fund balance listed separately. These transfers impact sources and uses available and are included in the All Funds Summary Revenues and Expenditures.

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 table comparing Actual FY 2024-25 expenditures, Amended Budget for FY 2025-26 and adjusted amounts projecting for FY 2025-26 expenditures, and budgeted expenditures for FY 2026-27 and FY 2027-28 for General Fund divisions within the Department.  Department Expenditures by Category - A table comparing Actual FY 2024-25 expenditures, Amended Budget for FY 2025-26 and adjusted amounts projecting for FY 2025-26 expenditures, and budgeted expenditures for FY 2026-27 and FY 2027-28 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 or on average 20 hours a week.  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 table comparing Actual FY 2024-25 expenditures, Amended Budget for FY 2025-26 and Adjusted amounts projecting for FY 2025-26 expenditures, and budgeted expenditures for FY 2026-27 and FY 2027-28 for General Fund programs within the Division.  Category Expenditure Summary - A table comparing Actual FY 2024-25 expenditures, Amended Budget for FY 2025-26 and Adjusted amounts projecting for FY 2025-26 expenditures, and budgeted expenditures for FY 2026-27 and FY 2027-28 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.

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:

Street Improvement, Gas Tax, Miscellaneous Grants, Disaster Relief, Air Quality Improvement, Local Cable Infrastructure, Police Grants, Local Transit Program, Senior Mobility, 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: 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 Capital Improvement 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 2024-25 beginning balance, FY 2025-26 amended budgeted and adjusted amouns, and budgeted beginning balance for FY 2026-27 and FY 2027-28.  Revenue Summary - A table presenting FY 2024-25 actual revenues, FY 2025-26 amended budgeted and adjusted revenues, and budgeted revenues for FY 2026-27 and FY 2027-28.  Expenditures by Program - A table presenting FY 2024-25 actual expenditures, FY 2025-26 amended budget and adjusted expenditures and budgeted expenditures for FY 2026-27 and FY 2027-28 by program within the Division.
 Ending Net Working Capital Balance - A table presenting FY 2024-25 ending balance, FY 2025-26 amended budgeted and adjusted ending balance, and budgeted ending balance for FY 2026-27 and FY 2027-28.

 Expenditures by Category - A table presenting FY 2024-25 actual expenditures, FY 2025-26 amended budgeted and adjusted expenditures, and budgeted expenditures for FY 2026-27 and FY 2027-28.  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.

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 2026-27 and 2027-28.

The first section provides an introduction to the City’s Capital Improvement Plan for projects. The overview includes City’s Master Plans, the CIP process, Capital Improvement Plan information, significant capital projects, and carryforward projects. A map of the City, indicating significant project locations, is included for the reader’s reference. Graphs provide an overview of the total CIP Expenditures by Category and Fund.

Following this introductory section, the projects by major categories, Facilities, Parks and Beaches, Streets and Medians, Utility (Water and Sewer), and Water Quality (Drainage) are presented in detail. Each section provides an overview and individual project sheets for the FY 2026-27 and FY 2027-28 CIP budget.

Chapter 15 - Fiscal Policy and Debt Summary
 The City's Fiscal Policy section includes a narrative as to recommended changes based on a review of the existing policies and the City’s finances.
 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, pension, 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, Successor 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 the last five years. Position changes included in this budget cycle 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. Additionally, information on pensions and pension funding levels is presented.

Chapter 18 – Glossary
This section provides a complete glossary of terms and acronyms used throughout the budget document.

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.

Financial Overview
Fiscal Year 2026-27 and FY 2027-28
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 29 budgeted funds for FY 2026-27 and 2027-28. The total All Funds budget for the FY 2026-27 and FY 2027-28, amounts to $194.6 million and $188.4 million of budgeted expenditures, respectively. The following table illustrates the All Funds expenditure budget, by fund type:

The following graphic reflects the use of revenues and fund balance in FY 2026-27 and in FY 2027-28 to fund the spending plan.

Commonly, cities utilize accumulated fund balance from revenues, capital reserves, or amounts from past years savings to fund capital activities and other one-time costs. The All Funds Beginning Fund Balance is $94.8 million and Ending Fund Balance is $82.6 million reducing by $12.2 primarily to fund capital related activities. The All Funds Section of the Budget shows the individual fund impacts, however fund balance is decreasing in Gas Tax, Street Improvement, Water Depreciation, and Golf Capital funds.

The following table breaks the All Funds spending plan into three distinct categories – Operating, Capital and Debt Service.

Operating includes personnel, supplies, contractual services, other charges, interdepartmental, and transfers. Capital outlay is primarily for one-time projects and capital activities. Debt service includes principal and interest on outstanding debt and the UAL pension payments for past police and fire staff liabilities.

All Fund Expenditures FY 2026-27 FY 2027-28
Operating Expenditures $ 168.0 M $ 164.7 M
Capital outlay/studies 24.1 M 21.2 M
Debt Service 2.5 M 2.5 M
Total All Funds Expenditures/Uses $ 194.6 M $ 188.4 M
Information on the All Fund Revenues and Expenditures, including the Capital Improvement Plan, are discussed in the following pages in the Financial Overview – All Funds.
$186.9
$7.7
FY 2026-27 Budgeted
Expenditures
Revenue Funded Fund Balance Funded
$183.9
$4.5
FY 2027-28 Budgeted
Expenditures
Revenue Funded Fund Balance Funded
Fund Type
Budget
FY 2026-27
Budget
FY 2027-28
General Fund $94,359,900 $92,335,110
Special Revenue Funds 14,196,660 9,362,990
Capital Project Funds 5,883,470 1,785,060
Enterprise Funds 65,023,580 69,532,150
Internal Service Funds 15,173,890 15,427,190
Total Spending Plan $194,637,500 $188,442,500
Financial Overview
Financial Overview – All Funds
Revenues (sources) total $186.9 million in FY 2026-27 and $183.4 million in FY 2027-28.

Taxes and service charges are the largest revenue sources and represent approximately 39% and 30% of budgeted revenues.

These two revenues represent 69% of All Fund budgeted revenues and are discussed in more detail in the following paragraphs.  Taxes increase to $70.2 million in FY 2026-27 and $72.6 million in FY 2027-28 driven by growth in property taxes. Property taxes are budgeted at $50.1 million in FY 2026-27 and $52.1 million in FY 2027-28 as property valuations continue to increase and, despite interest rate fluctuations, housing activity remains stable in San Clemente. Sales taxes, franchise fees, transient occupancy taxes remain relatively flat over the two-year budget, based on recent and anticipated activity. Business license taxes are budgeted to increase due to local development activity and a new software implementation allowing staff to ensure compliance in multiple areas and streamlined transaction processing.  Service charges increase to $51.9 million in FY 2026-27 and $55.2 million in FY 2027-28. These increases are primarily due to anticipated water and sewer service charge rate impacts. Initially, the water service charges budget decreased from FY 2025- 26 due to new rate implementation delays, however both utility charges are budgeted to increase in both years based on the approved rate structure. Recreation and golf fee service charges are budgeted increases based on the recent fee structure adopted in the last fiscal year.

Intergovernmental revenues decrease due to grants for the off-shore sand study and a capital project grant in the storm drain fund being budgeted in FY 2025-26. Other Revenues decrease as depreciation funding is lowered, while miscellaneous income fluctuates based on SDG&E reimbursement for a capital project. Permits & Fees and Fines are essentially flat from year to year.

Expenditures are budgeted at $194.6 million in FY 2026-27 and $188.4 million in FY 2027-28.

Contractual services (36%), personnel (20%), and capital outlay (12%) are the largest expenditure categories of budgeted amounts. These three expenditures represent approximately 68% of All Fund budgeted expenditures and information on these is in the following paragraphs.

Taxes Permit & Fees Intergov. Service
Charges Fines Interest &Rents Misc. OtherRevenues
FY 2026-27 $70.2 $1.7 $13.5 $51.9 $0.9 $7.4 $4.2 $37.1
FY 2027-28 $72.6 $1.7 $15.3 $55.2 $0.9 $7.7 $1.4 $29.1
$-
$20.0
$40.0
$60.0
$80.0
All Fund Revenues/Sources
FY 2026-27 FY 2027-28 in millions (rounded)
Personnel Supplies Contractual
Services Other Charges Capital Outlay Interdepartmental Interfund Debt Service FY 2026-27 $38.1 $17.7 $68.6 $19.5 $24.1 $11.4 $12.6 $2.5 FY 2027-28 $40.0 $19.1 $70.1 $19.4 $21.2 $11.6 $4.4 $2.5 $-
$20.0
$40.0
$60.0
$80.0
All Fund Expenditures/Uses
FY 2026-27 FY 2027-28 in millions (rounded)
Financial Overview
 Personnel costs, or salaries and benefits, are budgeted at $38.1 million in FY 2026-27 and increase to $40.0 million in FY 2027-

28. Cost increases represent MOU cost of living changes and anticipated increases from merit increases and other position changes. Costs are based on full-staffing, however some positions are budgeted through contractual costs to address existing position vacancies. An example is the Coastal Administrator position activities executed through contract services. Some changes are due to staffing modifications, based on ongoing refinement of the City workforce structure in alignment with operational priorities, service demands, and long-term organizational sustainability. Benefit cost increases include impacts from higher Social Security and State Disability salary thresholds. Additionally, pension costs increase based on recent actuarial valuations and the phase-in of actuarial impacts. Further information is located in the Staffing section of this Budget.  Contractual Services are budgeted at $68.6 million and $70.1 million. FY 2026-27 public safety direct contract costs for fire (OCFA), police (OCSD) and ambulance are $37.3 million or 54% of total Contract Services and $38.5 million in FY 2027-28 or 55% of total Contract Services costs. The next largest contract amounts are for maintenance, which includes maintenance of buildings, restrooms, parks, pools, landscaping, beaches, trees, computers, custodial services, street striping, graffiti, utility assets, and street sweeping. Other elements of Contract Services are utilities in amounts totaling approximately $6.4 million annually, and 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, contractual staff assistance, banking costs, and other services.  Capital outlay is budgeted at $24.1 million and $21.2 million. Additional detailed information on these projects can be found in the CIP section of the budget.

Supply costs increase due to higher purchased water costs. Other charges remain flat in total, however insurance charges increases are offset by lower budgeted deprecation costs. Transfers between funds fluctuate based primarily on transfers to capital reserves. Debt service and interdepartmental charges are flat based on current expectations for the CalPERS UAL payment and internal charges.

Capital Improvement Program (CIP)
The City prioritizes investment in capital and maintenance and continues to fund projects based on available funding identified through the budget process. Capital improvements include the construction, improvement, and replacement of City infrastructure - such as residential and arterial streets, bridges, traffic signals, water, sewer and other capital assets. Funding for these projects is typically provided from restricted revenue amounts, reserves, and through annual one-time sources.

The City’s Capital Improvement budget in FY 2026-27 and 2027-28 amounts to $21.5 million and $20.1 million, (excluding the CDBG project, which will be presented when the grant award is obligated). These projects are presented by category in the following charts:

In the CIP Budget section, projects are listed both by Fund and by Category, with $36.3 million being Capital, $5 million Maintenance and $0.3 million in Studies in the two-year budget. Significant projects include Sand Replenishment, Del Mar Phase I Undergrounding, Calafia Complete Streets, Golf Course Bunker and Irrigation System Replacement, Water Reclamation Plant (WRP) Boiler Replacement, Poche Beach Water Reclamation, Pico Booster Pump Station pump replacement and Reata Pump station rehabilitation.

Facilities $1,720,000 8%
Parks and Beaches $2,795,000 13%
Streets and Medians $10,800,000 50%
Utility $4,050,000 19%
Water Quality $2,109,000 10%
FY 2026-27
Facilities $300,000 1%
Parks and Beaches $4,520,000 23%
Streets and Medians $5,325,000 27%
Utility $4,450,000 22% Water Quality $5,500,000 27%
FY 2027-28
Financial Overview
General Fund Overview
General Fund Revenues and Expenditures
In the General Fund, which is the City’s main operating fund, anticipated revenues amount to $88.3 million in FY 2026-27 and $91.1 million in FY 2027-28. Total expenditures are $87.8 million in FY 2027 and $90.6 million in FY 2028. Total revenues exceed the expenditure by $0.5 million in each year. Revenues and expenditures exclude transfers, providing a more precise picture of the City’s ongoing ability to fund annual operations. The following table presents the General Fund revenues and expenditures.

General Fund Summary FY 2026-27 FY 2027-28
General Fund Revenues $ 88.3 M $ 91.1 M
General Fund Expenditures 87.8 M 90.6 M
Revenues over Expenditures (net) $ 0.5 M $ 0.5 M
In total, the General Fund’s fund balance is projected to be $26.2 million at June 30, 2026 and is budgeted to accumulate another $1 million as revenues exceed expenditures annually. After transfers to other funds, the fund balance is budgeted to end at $20.1 million. A summary of the FY 2025-26 to FY 2027-28 fund balance activity is presented below:

Summary of General Fund Balance Amounts
Fund Balance total at June 30, 2026 $ 26,236,864
Revenues over expenditures - FY 2026-27 471,620
Revenues over expenditures - FY 2027-28 496,330
Fund Balance before transfers 27,204,814
Transfers, net - FY 2026-27 (5,915,000)
Transfers, net - FY 2027-28 (1,169,000)
Fund Balance at June 30, 2028* $ 20,120,814
* Further information on assigned and unassigned fund balance is presented further in this General Fund Overview narrative.

Fund Balance Transfers
The General Fund’s Fund balance transfers are budgeted for $5.9 million in FY 2026-27 and $1.2 million in FY 2027-28 to fund one-time capital activities, grant matches, and other support. This one-time use is a Fiscal Policy allowable use of unrestricted fund balance. A summary of these transfers and the purpose for these transfers are presented in the following table.

Funds transferred to
FY 2027
Amount
FY 2028
Amount

Purpose
Senior Mobility Fund ($ 23,000) ($ 27,000) Senior mobility Capital Improvement Fund (5,000,000) - Capital funding
Storm Drain Fund (950,000) (1,150,000) Storm ater compliance Transit Fund (350,000) (350,000) Trolley/SCRides Support PHLA (SB2) Fund - (250,000) Outreach services
Solid Waste (200,000) - Support street sweeping
Transfers Out ($ 6,523,000) ($ 1,777,000)
Transfers In 608,000 608,000 Gas Tax and Misc Grant Reimbursements Net Fund Balance transfers ($ 5,915,000) ($ 1,169,000)

In the Fiscal Policy section of the Budget, a policy update is presented to address the use of fund balance to fund capital and other activities through an annual transfer identified as part of the year-end closing process to be approved by City Council. This policy will provide for an ongoing source of funding for the Capital Improvement fund where capital projects occur.

General Fund Revenues
General Fund revenues, excluding transfers in, are budgeted at $88.3 million in FY 2026-27 and $91.1 in FY 2027-28. General Fund revenues are influenced by the economy, development, and other factors. Significant revenues for the General Fund are derived from Property Taxes and Sales Taxes, which represent approximately 71% of General Fund revenues. General Fund revenue increases are expected in property taxes, permits & fees, service charges, interest & rent and other revenues. Sales taxes, other Financial Overview
taxes, and fines are budgeted to remain essentially flat during the budget period. Intergovernmental is the only decrease anticipated. The following General Fund Revenue chart shows the FY 2026-27 and FY 2027-28 revenue budgets.

Property Taxes account for 57% of total General Fund revenues in FY 2026-27 and in FY 2027-28. These revenues are forecasted to grow around 4-5% 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 contribute to the long
term sustained growth in property
taxes. The chart on the right shows
the City’s ten-year Property Tax
revenue history, including Transfer
Tax.

Sales Taxes are 14%-15% of total General Fund revenues and budgeted at $12.9 million in FY 2026-27 and $13.2 million in FY 2027-28. This is relatively flat with previous years based on forecast results and consumer uncertainty. Fluctuations have occurred in the past, but generally the revenues have remained relatively constant since the pandemic period. Overall, the City of San Clemente has a diverse sales tax base
and the City’s top three sales tax
industries are consumer goods,
restaurants, and fuel. Development in
the City in the past has contributed to
the sales tax revenues and has
normalized sales tax revenues in
recent years since the pandemic
period in 2020.

Transient Occupancy Taxes are budgeted to decrease slightly based on recent transient occupancy tax receipts; however, these are budgeted to reach previous levels in FY 2027-28, and could improve as additional hotels or rooms are added to the City or if tourism activity improves related to the 2028 Olympics. Franchise Taxes remain around $2.3 million, and Business License revenues increase slightly from $1.2 million to $1.3 million.

Service Charge revenues are 9% of the General Fund revenue budget with $8.1 million in FY 2026-27 and $8.2 million in FY 2027-

28. The major revenue sources in this category are recreation program fees, ambulance service charges, parking meter revenues, and marine safety fees. Recently, recreation fees were reviewed and adjusted which should improve recreation related revenues.

Property Tax Sales Tax Other Taxes Permit &
Fees Intergov. ServiceCharges Fines Interest &Rents
Other
Revenue
FY 2026-27 $50.1 $12.9 $6.9 $1.5 $0.7 $8.1 $0.6 $4.1 $3.2 FY 2027-28 $52.1 $13.2 $7.1 $1.5 $0.7 $8.2 $0.6 $4.4 $3.2 $-
$10.0
$20.0
$30.0
$40.0
$50.0
$60.0
General Fund Revenues
FY 2026-27 FY 2027-28 in millions (rounded)
$34.1 $35.6 $38.1 $39.6 $42.4 $44.4 $46.9 $48.2 $50.1 $52.1 $20.0
$30.0
$40.0
$50.0
$60.0
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 Property Taxes
In Millions
$10.6 $10.1
$12.1
$13.4 $12.6 $12.9 $12.8 $13.2 $12.9 $13.2
$4.0
$6.0
$8.0
$10.0
$12.0
$14.0
$16.0
$18.0
2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 Sales Taxes
In Millions
Financial Overview
Interest and Rents increase as a result of the Beach Club being operated in-house by Beaches, Parks and Recreation increasing the budget from $3.9 million in FY 2025-26 to $4.4 million in FY 2027-28.

Other categories of revenue are essentially flat, or constitute a small percentage of total General Fund Revenues. Fines, and Permits & Fees are generally smaller revenue sources and are budgeted to be flat between FY 2026-27 and FY 2027-28.

Intergovernmental revenues decrease from FY 2025-26 due to the receipt of grant funds for the off-shore sand study grant in the prior period. Other Revenues are budgeted at $3.2 million increasing slightly from $3.1 million with the majority of these being charges to other funds for services provided by General Fund to other funds.

General Fund Expenditures by Category
General Fund expenditures, excluding transfers out, are budgeted at $87.8 million in FY 2026-27 and $90.6 in FY 2027-28.

Expenditures are listed by separate categories in the chart below. The major categories for the General Fund are Contractual services, which is 58% of the total General Fund budget and Personnel costs which is 29% of the General Fund budget. The City delivers services to citizens through contracts and staff, with 87% of costs related to these categories.

Personnel costs for FY 2026-27 are $25.3 million and FY 2027-28 are $26.6 million include full-time and part-time salaries with associated benefit costs. In total, costs increase by 5-6% due to increases from the MOU being included in the budget to address COLA increases and merit increases. The current MOU agreement is in place through June 30, 2028 with the San Clemente City Employees Association (SCCEA). Additionally, benefit costs are increasing as social security and state disability salary thresholds increased resulting in higher benefit costs. Retirement costs increase based on the most recent actuarial valuations contributing to improved pension funding levels. Position changes were made in a variety of areas to address organization priorities. The Staffing section of the Budget provides more detail on full-time positions, position changes, and other general information related to staffing.

Contractual Services are $50.8 million in FY 2026-27 and $52.3 million in FY 2027-28, with the largest amounts related to the police contract ($22.7 and $23.4 million), and fire contract services ($12.3 and $12.8 million). Other large budgeted amounts are maintenance contracts for $5.6 million annually, utilities costs of $2.7 million annually, and ambulance costs of $2.3 million annually. Information on contracts for OCSD and OCFA follow:

The Orange County Sheriff’s Department (OCSD) police services contract amount increases to $22.7 million. Historically, costs increase 4%-5% and include the costs for four deputies added in FY 2024. The General Fund budgeted contract amount is $22.7 million in FY 2026-27 and $23.4 million in FY 2027-28 for the OCSD contract, assuming maintaining staffing and overtime at current levels. This amount does not include a pending negotiation process with the County unions.

The total Orange County Fire Authority (OCFA) contract amounts to $12.3 million in FY 2026-27 and $12.8 million in FY 2027-28 for the base contract and equipment costs. The OCFA fire services base contract is budgeted in the General Fund, with a budget decrease of 1.4% in FY 2026-27 initially and an increase of 3.5% in FY 2027-28. The fire contract completed the 4th firefighter cost phase-in with the FY 2024-25 budget.

Personnel Supplies Contractual
Services Other Charges Capital Outlay Interdepartmental Debt Service FY 2026-27 $25.3 $1.5 $50.8 $1.8 $1.4 $5.5 $1.5
FY 2027-28 $26.6 $1.6 $52.3 $1.7 $1.3 $5.6 $1.6
$-
$10.0
$20.0
$30.0
$40.0
$50.0
$60.0
General Fund Expenditures by Category
FY 2026-27 FY 2027-28 in millions (rounded)
Financial Overview
The FY 2026-27 and FY 2027-28 budgets reflect mostly flat costs for supplies, and other charges. Interdepartmental charges decrease from the removal of capital reserve charges and debt service lowers as a result of the pension prefunding trust being funded in the prior budget period. Capital outlay fluctuates annually, however starting in FY 2026-27, only routine maintenance projects are in the General Fund, with most CIP activity in the Capital Improvements Fund. Detailed information about capital projects is located in the CIP section of the Budget.

General Fund Expenditures by Department
General Fund expenditures, excluding transfers out, are budgeted at $87.8 million in FY 2026-27 and $90.6 in FY 2027-28.

Expenditures are listed by separate department in the chart below, which excludes transfers out. Major General Fund departments are Public Safety and Public Works. Public safety is 49% of the FY 2026-27 budget and the FY 2027-28 budget, however this excludes Code Compliance and Park Ranger programs. The Public Works department is 21% of the FY 2026-27 and FY 2027-28 budgets, respectively.

General Government is where City Council, City Manager, and City Clerk costs are budgeted and this area includes other nonspecific costs such as property and liability insurance, legal costs and other City-wide costs not specific to a particular Department.

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 includes Engineering, Development, and Maintenance, maintaining all City facilities, parks and maintenance projects within the city. Beaches, Parks and Recreation includes all recreation, which includes the operations of parks, pools, 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.

Fund Balance – General Fund
The FY 2027-28 General Fund’s ending fund balance is
budgeted to be $20.1 million, including both Assigned
and Unassigned Fund Balance. The General Fund’s
assigned fund balance includes amounts for the Pension
Trust ($1.2 million), Accrued Leave ($0.9 million), and Emergency Reserve ($16.3 million or 18% of
expenditures). The General Fund’s Unassigned Fund
Balance totals $1.7 million at June 30, 2028, which is
approximately 2% of General Fund expenditures.

Gen Government Fin & Adm Svcs Public Safety Comm Dev Public Works Beach, Park & Rec
FY 2026-27 $6.5 $4.5 $42.6 $8.3 $18.7 $7.2
FY 2027-28 $6.7 $4.7 $44.0 $8.6 $19.2 $7.3
$-
$10.0
$20.0
$30.0
$40.0
$50.0
General Fund Expenditures by Department
FY 2026-27 FY 2027-28 in millions (rounded)
Emergency
Reserve $16.3
81%
Pension -
Section 115
Trust $1.2 6%
Accrued Leave
$0.9 4%
Unassigned Fund
Balance $1.7 9%
Fund Balance
June 30, 2028
$ in millions
Financial Overview
Other Fund Activity
The City’s multiple funds consist of Special Revenue and Capital Project governmental funds, and Enterprise and Internal Service proprietary funds. These funds are all presented in separate Budget sections. 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, providing funding for capital projects of $1.7 million in FY 2026-27 and $1.7 million in FY 2027-28. • Gas Tax Fund: Funding includes capital projects of $7.2 million in FY 2026-27 and $3.4 million in FY 2027-28. Projects include the North Beach Train Station Improvements and costs for the arterial and 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 spending is $556,130 in the budget for FY 2026-27 and $396,130 for FY 2027-28. • Building Homes & Jobs Act Fund: The Permanent Local Housing Allocation state grants final allocation in this 5-year grant cycle will be received in FY 2026-27. Program funding for FY 2027-28 is allocated from the General fund until the new grant cycle is obligated by the State.
• Disaster Relief Fund: American Rescue Plan disaster relief grants are fully received and spent and this fund will be closed at the completion of FY 2025-26.
• Local Cable Infrastructure Fund: Funding for the purchase of an Outdoor Digital display is budgeted in FY 2026-27. • Police Grants Fund: The annual amount received from the State is now budgeted in the General Fund and this fund will be closed at the completion of FY 2025-26.
• Transit Fund: Trolley operations and the SC Rides program are included in this fund and budgeted for FY 2026-27 and FY 2027-

28. Reimbursements of program costs from OCTA have been slow and often received a year or later from the incurred cost.

The revenues budgeted reflect delayed receipt of grant amounts from OCTA and funding current matching costs transferred from the General Fund to provide program funding. Trolley costs for the yellow line are budgeted in FY 2026-27. • Capital Improvement Fund: This fund was changed from the Reserve fund and is used to fund General Fund related projects.

In FY 2026-27 and 2027-28 projects include Sand Replenishment ($1 million), Pier Improvements and Repairs ($700,000), playground equipment ($625,000) and Del Mar undergrounding ($2.8 million) through a reimbursement from SDG&E. Other projects are identified in the CIP section of the Budget. • Parks Acquisition and Development Fund: Capital projects include the development of the Meadows field at the Vista Hermosa Sports Park requiring an additional $180,000 in FY 2026-27. • Local Drainage Fund: This budget includes a transfer to the Storm Drain fund to provide funding for a capital project in the Segunda Deschecha area.

Proprietary Funds
• Water Fund: Operating Equity is budgeted to end FY 2025-26 at $1.1 million, so a one-time transfer budget from depreciation reserves in FY 2026-27 is needed to provide operating working capital. Water operating position will improve due to a new 5- year rate model approved earlier this year. Significant capital projects are still funded through depreciation reserves for both fiscal years totaling $5 million. Projects include a pump replacement project and pump station rehabilitation project. • Sewer Fund: A sewer cost of service study was approved in FY 2023-24 and has improved the Sewer operating position.

Deprecation reserves are used to fund capital amounts including capital projects include a boiler replacement ($1.2 million), lift station generator replacement ($0.5 million). Other projects are identified in the CIP section of the budget.

Financial Overview
• Storm Drain Fund: This fund is budgeting for some costs previously funded through the Clean Ocean fund, increasing costs beyond the $1.2 million budgeted revenue source. The Storm Drain Fund is currently being supplemented by the General Fund until a new funding source can be obtained related to these costs since the Clean Ocean fee expired in 2021. • Solid Waste Fund: This fund now includes street cleaning costs previously funded by the Clean Ocean fee. The fund now receives a street sweeping fee based on the latest CR&R agreement. The street sweeping fee, with parking citation revenue, funds a lesser street cleaning service level from the Clean Ocean fee levels. A revised street sweeping program is being reviewed for presentation in the future.
• Golf Fund: The Golf fund modified fees in anticipation of funding some long-term projects identified in the Golf Master Plan.

The golf capital improvement budget includes amounts for bunker renovations and irrigation system replacement. More information on these projects is presented in the CIP section of the budget. • General Liability Self-Insurance Fund: This fund’s costs are increasing based on recent activity. The City has experienced multiple subsidence issues which are impacting CJPIA contributions in the future. Currently the fund balance is decreasing to assist in smoothing these impacts, as normalization of these ongoing costs is achieved.

Water and Sewer Rates
Water rates changes were recently adopted in February 2026 after the completion of a water cost of service study. The rate study considered operating costs, purchased water rates, and capital costs for maintaining aging infrastructure. The water rate increases have been included in the budget and the last increase is anticipated in January of 2030. The rate study includes a pass-through fee to recover increases based on the wholesale cost of water.

Sewer rates were approved by the City Council at a meeting in July 2023, approving a 5-year rate cost of service rate study, with the last rate changes occurring in 2027. A Sewer cost of service study is included in the budget to solicit a proposal for an updated cost of service study to be completed in FY 2027. Sewer charges are not fully recovering the operating costs for the City’s sewer system and the replacement costs for the system’s infrastructure as capital costs continue to rise and the infrastructure ages.

Also, components of the Treatment Plant are reaching the completion of their useful life.

Labor Relations
The City’s MOU agreement ends with the San Clemente City Employees Association (SCCEA) on June 30, 2028, which matches the current budget cycle. The current MOU includes an increase of 3% COLA in July 2026 and 2.5% in July 2027, with additional steps to better address staff continuity. Previously, a Classification and Compensation Study was initiated and City Council approved the implementation of the study in 2024. Since the implementation of the Classification and Compensation study, the City’s focus on recruitment has improved staffing levels by filling vacancies. The city currently has a 13.37% vacancy rate due to normal turnover. The City continues to monitor and address these vacancies while assessing staffing needs, changes in organization priorities and opportunities to streamline and enhance operations and services. Management has not initiated negotiations with the Association’s representatives for a successor agreement, but will start during this budget cycle.

The FY 2026-27 and FY 2027-28 Budget funds all staff positions listed on the staffing chart in the Staffing section of the Budget.

The Proposed Budget incorporates strategic adjustments to existing positions and aligns staffing needs based on departmental needs, changes in service and operational demands, and streamlining efforts. These include changes such as reclassifications or regrades and the modification of certain staffing levels to better meet organizational needs.

A complete list of staffing changes are included in the Staffing section with the total FTE count decreasing to 199.25 positions.

Fiscal Policy
Fiscal Policy is reviewed in conjunction with the Budget preparation and Long Term Financial Plan process. A policy modification is proposed to address the allocation of the General Fund fund balance through a year-end process identifying intended uses, such as capital projects, allocations to the Section 115 Trust, or other funding for specific City priorities. The analysis, recommendation, and fiscal policy wording is included in the Fiscal Policy section of this Budget.

Financial Overview
Economic Outlook
Orange County’s economy is expected to see modest growth over the next few years. Job gains are projected to continue through 2027, with unemployment remaining stable at around 4.2 to 4.4%. Overall growth will be strongest in Leisure and Hospitality, while several sectors including Professional and Business Services and Information Technology are expected to decline. Business confidence has improved, and most business owners are hopeful in maintaining steady activity. However, inflation, tariffs, geopolitical risks, and interest rates remain major concerns in balancing consumer pricing and sales. Inflation is generally expected to settle between 2.5-3.0% by late 2026.

Median household income in Orange County continues to rise, increasing to $136,600 in 2025 from $113,702 in 2023. However, the county’s poverty rate also increased, even as poverty levels declined or remained stable in other regions. While consumer spending continues to stabilize, rising household debt and delinquencies present ongoing risks. The end of FY 2024-25 saw total taxable sales slightly falling, and continuing into the early months of FY 2025-26. Currently, food service sales are starting to grow modestly and back on track to pre tariff era.

Housing affordability remains a significant challenge. Home prices are beginning to level off, but remain far above regional and state averages, with only a small share of households able to afford a median priced home. Rents continue to rise due to limited supply, reaching $3,254 in 2025, well above both regional and national levels. The burden of high housing and insurance costs is limiting financial flexibility and curbing consumers’ willingness to spend on discretionary items.

The City will continue to monitor economic conditions at the national and state levels, recognizing that changes in policy, inflation, and financial markets can directly influence local finances. As noted earlier, the City’s conservative financial approach, prudent budgeting, and strong reserves provide some stability and flexibility during periods of uncertainty. These practices help the City respond to economic shifts while protecting essential services and supporting long term fiscal health. However, even with a balanced budget today, projected revenues are not keeping pace with rising costs. Future projects, as well as the maintenance and replacement of aging infrastructure, will need to be carefully planned and scheduled across upcoming budget cycles.

Long Term Financial Plan (LTFP)
The Long Term Financial Plan (LTFP) is San Clemente’s roadmap for sustaining long-term fiscal strength. Prepared biennially in conjunction with the Budget, the LTFP brings together financial trend analysis, forecasting, reserve evaluation, and fiscal policy review of the City’s financial trajectory. More than a technical document and plan, it is a strategic tool that can be used to allow leaders and residents alike to understand emerging challenges and ensure the City’s resilience for years to come.

Five-Year Financial Forecast Summary
San Clemente’s five year financial outlook remains balanced for now, but the City is beginning to feel growing pressure as revenues struggle to keep pace with rising costs. Police services accounts for 29% of the General Fund and Fire services another 17%, this limits the City’s ability to fund other priorities and has already reduced the capacity to fully support the Capital Improvement Program, which is essential for maintaining an aging infrastructure. Although the current budget maintains existing service levels, it does not provide the long term funding needed to keep up with infrastructure demands or prepare for unexpected emergencies.

The expiration of the Clean Ocean Fee further strained resources, since that dedicated revenue stream disappeared, forcing the General Fund, Storm Drain Fund, and Solid Waste Fund to absorb those costs. With only a small operating surplus that could quickly be consumed by emergencies, the City must evaluate new revenue options, update outdated fees, and reassess funding priorities to remain financially resilient.

General Fund revenues come from taxes, permits and fees, intergovernmental revenues, service charges, fines, interest and rents, miscellaneous income, and interfund revenue. These revenues are projected to grow by about 1.97%, combined, per year, driven mainly by increases in taxes and service charges. Property tax is the City’s largest and most stable revenue source, providing 52% of the General Fund, though its growth is limited by Proposition 13. Transient Occupancy Tax from hotels and short-term rentals contribute 3.5%, while sales tax contributes 14.4% of the General Fund, which fluctuates with economic conditions and consumer spending. Other taxes (franchise and business license fees) remain steady. Permits and fees revenues are about 2% and vary with construction activity. Intergovernmental revenues account for 0.5% and come from state and federal programs. Service charges represent 9% of revenue and are expected to grow, especially with recreation fee adjustments and the City’s future management of the Beach Club. Fines contribute 1%, interest and rents 5%, miscellaneous income 0.07%, and interfund revenue 3%.

Financial Overview
On the expenditure side, the General Fund supports essential services such as public safety, parks, beaches, and community programs. Costs are expected to increase by about 2.52% annually, driven largely by contractual services, personnel costs, and pension obligations. Public safety contracts remain one of the City’s largest and fastest-growing expenses, and pension obligations continue to create long term financial pressure. To help manage these costs, the City established a Section 115 Pension Trust, which allows the City to set aside funds specifically for future pension obligations. Per the City’s Fiscal Policy, it maintains an emergency reserve equal to 18% of the annual operating expenditures, as well as a recommendation of an additional 2% for day-to-day flexibility.

The Capital Improvement Program outlines major infrastructure projects, with near term projects fully funded and longer term needs still being evaluated. Centralizing all General Fund capital projects into the CIP Fund improves transparency and helps the City plan for future investments. Significant upcoming projects include sand replenishment, Del Mar undergrounding, Calafia Complete Streets, golf course improvements, water reclamation upgrades, and pump station rehabilitations.

The City’s Enterprise Funds: Water, Sewer, Storm Drain, Solid Waste, and Golf. Within these funds, the expenditures support essential utility and environmental services. The Water Fund went through a water rate adjustment in FY 2025-26 to help with cost recovery for water costs and future capital improvement projects. Rate adjustments were necessary as these adjustments help to keep up with rising costs and infrastructure needs. The Sewer Fund remains stable but will undergo a new cost of service study within the current budget cycle for FY 2026-27 and FY 2027-28. The Storm Drain Fund faces a structural deficit because its fee has not increased since 1993 and now must cover responsibilities previously funded by the Clean Ocean Fee, creating a situation where the fees collected are no longer sufficient to cover the expanded regulatory and operational responsibilities. The Solid Waste Fund continues to support state mandated recycling and waste diversion programs but also faces increased pressure due to shifting responsibilities.

Overall, while San Clemente remains financially stable today, long term challenges require proactive planning. Strengthening revenues, updating outdated fees, protecting reserves, and continuing to invest in infrastructure will be essential to maintaining the high quality of life residents expect.

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.

Decision Packages
Decision packages incorporated into the budget, excluding staffing changes, total $872,190. General Fund decision packages total $224,850 focusing on Beach Club operations and other one-time costs.

Other fund costs decision packages total $647,340 to address equipment needs and short-term operational needs. These decision packages are all one-time costs.

The following is a summary of budgeted decision packages incorporated into the budget over the two-year budget cycle:

Budgeted Decision Packages (FY 2026-27 and 2027-28) Amount Operating
Beach Club Operations, net of revenues $ 32,850 (a)

One-Time
Digitization of paper files ($60,000 annually for 2 years) 120,000 Recodification of Municipal Code 50,000
Records Retention Update 7,000
Marine Safety ATV 15,000

General Fund total cost (net) $ 224,850
Financial Overview

Other Fund Decision Packages - Budgeted
One-Time
Golf Course Tree Replacement and Canopy Restoration $ 50,000 Golf Equipment 200,000
Vehicle Mitigation Barricades 135,000
Golf Course Agronomy Consultant 65,000
Outdoor Digital Display 20,080
Consultant for Sewer Cost of Service Study 85,000
HD Cam Crawler 92,260
Other Funds Total $ 647,340

Total Decision Packages - Budgeted $ 872,190
(a) Includes one-time cost of $120,000 and only reflects the initial year 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, utilize guidance provided by the City Council through various processes. Additionally, operational issues which affect the budget are examined 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 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 years 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 by the City Manager at the Department Head level request. Department Heads have discretion to reapportion amounts between certain line items within a program but may not exceed total appropriated amounts for each program. Capital expenditures changes for capital outlay items must be approved by the City Manager and/or 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.

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.

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 Priority Setting (January - March)
•A Financial Plan is started by staff which reviews reserves, forecasts, and is used to address upcoming impacts on the City over the next five years.

Recommended budget alternatives are reviewed by City management and actions are identified to be 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 City Council and community goals.
•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, Assistant City Manager and Department Heads 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 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.

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. The existing funds relate to conduit debt activity.

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 29 budgeted funds in FY 2026-27 and FY 2028-29, including the General Fund. The Police Grant Special Revenue fund’s revenue source can be utilized in the General Fund for the police services contract so it will be consolidated with the General Fund. The Senior Mobility Fund, which was previously reported in the Gas Tax Fund, is being separated for reporting purposes to identify the tracking and spending of those funds, similar to the Transit Special Revenue Fund which is subsidized by the General Fund. At the end of FY 2025-26, the Disaster Relief Special Revenue Fund and the Clean Ocean will be closed and no longer have an ongoing funding source, and have fully utilized all available resources. In this budget. The Reserve Fund is being renamed the Capital Improvement Fund and the Accrued Leave Reserve will be transferred to the General Fund, so that only capital related activities are reported in that fund.

Accounting Systems & Controls
The following table provides a summary of the various funds of the City of San Clemente and includes both Major and Non-Major funds as reported in the City’s Annual Comprehensive Financial Report (ACFR). Additional information on each fund is available in various sections of this budget. It also includes the two funds that are closing out at the end of FY 2025-26. * Recognized as a major fund in the City’s ACFR. 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.
** The Police Grants fund and the Clean Ocean Fund are being consolidated into other funds in FY 2026-27. The Police Grants fund is being consolidated into the General Fund and the Clean Ocean Fund activities are being consolidated into the Storm Drain, Solid Waste, Sewer, Water and Gas Tax funds.

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**
Senior Mobility
Transit Fund
Building Homes &
Jobs Act
Disaster Relief
Capital Projects
Funds
Parks Acquisition
and Development
Local Drainage
Facilities
RCFPP
Public Facilities
Construction Fee
Developers
Improvement
Capital Improvement
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
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 long-term 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:
o 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. o 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. o 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. o 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.

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.

Accounting Systems & Controls
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’s 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 costs 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 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 thirty-six month rolling average of agenda items by department. The cost allocation plan is based on prior fiscal year actual costs.

All Funds Budget Overview
Fiscal Years 2026-27 and 2027-28
Where the Money Comes From*
Where the Money Goes*
*All amounts are rounded
Property
Taxes $50.1
Sales Taxes
$12.9
Other Taxes
$7.1
Service
Charges $51.9
Intergovernmental
$13.5
Interest & Rents
$7.4
Transfers $12.6
Permits & Fees $1.8
Fines $0.9
Other Revenue
$28.7
FY 2026-27
Property
Taxes $52.1
Sales Taxes
$13.2
Other Taxes
$7.3
Service Charges
$55.2 Intergovernmental $15.3
Interest & Rents $7.7
Transfers $4.4
Permits & Fees $1.7
Fines $0.9
Other Revenue
$26.1
FY 2027-28
Personnel
$38.1
Contract Services $68.6
Supplies
$17.7
Other
Charges
$19.5
Capital $24.1 Interfund
Payments $24.1
Debt
Service $2.5
FY 2026-27
Personnel
$40.0
Contract Services $70.1
Supplies
$19.1
Other Charges
$19.5 Capital $21.2 Interfund
Payments $16.0
Debt
Service $2.5
FY 2027-28
All amounts shown in millions
Beginning Revenues Expenditures Ending Changes in %
Balance FY 2026-27 FY 2026-27 Balance Balances Change
General Fund* 26,236,864 88,916,520 94,359,900 20,793,484 (5,443,380) -21% Special Revenue Funds
Street Improvement 1,326,850 1,849,000 2,566,770 609,080 (717,770) -54% Gas Tax 3,444,630 5,224,690 7,857,290 812,030 (2,632,600) -76% Senior Mobility 340,560 137,960 188,090 290,430 (50,130) -15% Miscellaneous Grants 112,920 775,960 556,130 332,750 219,830 195% Building Homes & Jobs Act (SB2) Fund 294,560 136,220 335,610 95,170 (199,390) 0% Disaster Relief 0 0 0 0 0 0%
Air Quality Improvement 307,780 85,800 80,000 313,580 5,800 2% Local Cable Infrastructure 1,658,830 215,000 30,080 1,843,750 184,920 11% Police Grants 239,550 0 0 239,550 0 0%
Local Transit Program Grants (1,634,240) 3,668,830 2,582,690 (548,100) 1,086,140 0% Capital Project Funds
Parks Acquisition & Dev. 166,920 40,200 202,730 4,390 (162,530) -97% Local Drainage Facilities 656,660 47,500 277,480 426,680 (229,980) -35% RCFPP 967,170 22,500 9,910 979,760 12,590 1%
Public Facilities Construction Fee 477,410 54,500 14,610 517,300 39,890 8% Developers Improvement 4,768,240 240,900 12,200 4,996,940 228,700 5% In-Lieu Housing 11,481,700 42,800 6,000 11,518,500 36,800 100% Low/ Moderate Income Housing 3,165,280 25,500 80,540 3,110,240 (55,040) -2% Capital Improvement 6,256,910 8,385,000 5,280,000 9,361,910 3,105,000 50% Enterprise Funds
Water - Operating 1,147,320 31,021,012 30,303,110 1,865,222 717,902 63% - Depreciation Reserve 12,048,888 3,580,129 5,875,840 9,753,177 (2,295,711) -19% - Acreage Fee 270,889 22,890 16,450 277,329 6,440 2%
- Other Agency (81,817) 691,109 514,660 94,632 176,449 -216% Sewer - Operating 776,926 13,314,795 13,682,820 408,901 (368,025) -47% - Depreciation Reserve 134,135 3,170,618 3,104,980 199,773 65,638 49% - Connection Fee 97,727 25,022 117,700 5,049 (92,678) -95% - Other Agency 1,268,172 352,935 60,310 1,560,797 292,625 23% Storm Drain - Operating 175,460 2,128,050 2,198,040 105,470 (69,990) -40% - Depreciation Reserve (500,450) 1,594,000 1,615,790 (522,240) (21,790) 4% Solid Waste Management 402,340 1,069,100 1,185,480 285,960 (116,380) -29% Golf - Operating 2,719,848 4,158,078 5,199,450 1,678,476 (1,041,372) -38% - Depreciation Reserve 3,928,340 279,668 243,480 3,964,528 36,188 1% - Capital Improvement 856,272 1,795,404 905,470 1,746,206 889,934 104% Clean Ocean 0 0 0 0 0 #DIV/0!
Internal Service Funds
Central Services 302,460 392,620 450,360 244,720 (57,740) -19% Information Technology 304,990 2,917,180 2,827,740 394,430 89,440 29% Contract Fleet Services 425,580 1,566,798 1,590,370 402,008 (23,572) -6% Fleet Replacement Reserve 4,873,140 1,128,992 840,330 5,161,802 288,662 6% Medical Insurance 306,100 4,394,440 4,474,340 226,200 (79,900) -26% Workers' Compensation 1,980,630 575,100 661,420 1,894,310 (86,320) -4% General Liability Self Insurance 3,084,420 2,884,730 4,329,330 1,639,820 (1,444,600) -47% Total All Funds 94,789,964 186,931,550 194,637,500 87,084,014 (7,705,950) -8% * Includes transfers in/out with Revenues and Expenditure amounts All Funds Budget Summary
FY 2026-27
Beginning Revenues Expenditures Ending Changes in %
Balance FY 2027-28 FY 2027-28 Balance Balances Change
General Fund* 20,793,484 91,662,440 92,335,110 20,120,814 (672,670) -3% Special Revenue Funds
Street Improvement 609,080 1,849,000 2,416,770 41,310 (567,770) -93% Gas Tax 812,030 4,365,750 4,082,290 1,095,490 283,460 35% Senior Mobility 290,430 140,910 188,090 243,250 (47,180) -16% Miscellaneous Grants 332,750 425,960 396,130 362,580 29,830 9% Building Homes & Jobs Act (SB2) Fund 95,170 253,000 348,020 150 (95,020) 0% Disaster Relief 0 0 0 0 0 0%
Air Quality Improvement 313,580 85,800 80,000 319,380 5,800 2% Local Cable Infrastructure 1,843,750 215,000 10,000 2,048,750 205,000 11% Police Grants 239,550 0 0 239,550 0 0%
Local Transit Program Grants (548,100) 2,881,250 1,841,690 491,460 1,039,560 0% Capital Project Funds
Parks Acquisition & Dev. 4,390 28,200 22,730 9,860 5,470 125% Local Drainage Facilities 426,680 47,500 19,070 455,110 28,430 7% RCFPP 979,760 20,500 9,910 990,350 10,590 1%
Public Facilities Construction Fee 517,300 52,500 14,610 555,190 37,890 7% Developers Improvement 4,996,940 240,900 12,200 5,225,640 228,700 5% In-Lieu Housing 11,518,500 42,800 6,000 11,555,300 36,800 100% Low/ Moderate Income Housing 3,110,240 17,500 80,540 3,047,200 (63,040) -2% Capital Improvement 9,361,910 370,000 1,620,000 8,111,910 (1,250,000) -13% Enterprise Funds
Water - Operating 1,865,222 30,735,720 32,071,730 529,212 (1,336,010) -72% - Depreciation Reserve 9,753,177 3,470,064 4,975,840 8,247,401 (1,505,776) -15% - Acreage Fee 277,329 24,047 16,450 284,926 7,597 3%
- Other Agency 94,632 701,919 514,660 281,891 187,259 198% Sewer - Operating 408,901 13,783,248 13,953,690 238,459 (170,442) -42% - Depreciation Reserve 199,773 3,186,748 1,454,980 1,931,541 1,731,768 867% - Connection Fee 5,049 12,928 17,700 277 (4,772) -95%
- Other Agency 1,560,797 443,106 10,310 1,993,593 432,796 28% Storm Drain - Operating 105,470 2,178,050 2,256,010 27,510 (77,960) -74% - Depreciation Reserve (522,240) 5,499,000 4,961,790 14,970 537,210 -103% Solid Waste Management 285,960 877,560 1,145,200 18,320 (267,640) -94% Golf - Operating 1,678,476 4,138,453 5,104,840 712,089 (966,387) -58% - Depreciation Reserve 3,964,528 278,212 43,480 4,199,260 234,732 6% - Capital Improvement 1,746,206 1,810,485 3,005,470 551,221 (1,194,985) -68% Clean Ocean 0 0 0 0 0 #DIV/0!
Internal Service Funds
Central Services 244,720 392,620 450,780 186,560 (58,160) -24% Information Technology 394,430 2,912,180 2,929,230 377,380 (17,050) -4% Contract Fleet Services 402,008 1,563,420 1,631,810 333,618 (68,390) -17% Fleet Replacement Reserve 5,161,802 1,102,370 892,310 5,371,862 210,060 4% Medical Insurance 226,200 4,493,440 4,574,340 145,300 (80,900) -36% Workers' Compensation 1,894,310 575,100 707,770 1,761,640 (132,670) -7% General Liability Self Insurance 1,639,820 3,040,700 4,240,950 439,570 (1,200,250) -73% Total All Funds 87,084,014 183,918,380 188,442,500 82,559,894 (4,524,120) -5% * Includes transfers in/out with Revenues and Expenditure amounts All Funds Budget Summary
FY 2027-28
Beginning Receipts Fines & Total
Fund Permit from Otr Charges Interest Internal Other FY 2026-27 Fund Description Balance Taxes & Fees Agencies for Svcs. & Rentals Transfers Revenues Budget General $26,236,864 $70,005,160 $1,527,380 $718,430 $8,144,180 $4,055,570 $3,768,870 $696,930 $115,153,384 Special Revenue:

Street Improvement 1,326,850 0 0 1,509,000 0 90,000 250,000 0 3,175,850 Gas Tax 3,444,630 0 0 5,087,690 0 97,000 0 40,000 8,669,320 Senior Mobility 340,560 0 0 106,960 0 8,000 23,000 0 478,520 Miscellaneous Grants 112,920 0 0 765,960 0 0 0 10,000 888,880 Building Homes & Jobs 294,560 0 0 124,220 0 12,000 0 0 430,780 Disaster Relief 0 0 0 0 0 0 0 0 0
Air Quality Imprvmnt. 307,780 0 0 84,000 0 1,800 0 0 393,580 Local Cable Infrastructure 1,658,830 185,000 0 0 0 30,000 0 0 1,873,830 Police Grants 239,550 0 0 0 0 0 0 0 239,550
Local Transit Program Grants (1,634,240) 0 0 3,318,830 0 0 350,000 0 2,034,590 6,091,440 185,000 0 10,996,660 0 238,800 623,000 50,000 18,184,900 Capital Projects:

Parks Acquis. & Dev. 166,920 0 20,000 0 0 20,200 0 0 207,120 Local Drainage Fac. 656,660 0 500 0 0 47,000 0 0 704,160 RCFPP 967,170 0 1,000 0 0 21,500 0 0 989,670
Pub. Facilities Const. 477,410 0 24,000 0 0 30,500 0 0 531,910 Developers Imprvmnt. 4,768,240 0 129,450 0 0 111,450 0 0 5,009,140 In-Lieu Housing 11,481,700 0 0 0 0 42,800 0 0 11,524,500 Low/Mod Income Housing 3,165,280 0 0 0 0 25,500 0 0 3,190,780 Capital Improvement 6,256,910 0 0 105,000 0 300,000 5,200,000 2,780,000 14,641,910 27,940,290 0 174,950 105,000 0 598,950 5,200,000 2,780,000 36,799,190 Enterprise:

Water- Operating 1,147,320 0 0 169,000 26,516,940 68,572 3,000,000 1,266,500 32,168,332 - Depr. Reserve 12,048,888 0 0 0 0 720,129 0 2,860,000 15,629,017 - Acreage Fee 270,889 0 6,700 0 0 16,190 0 0 293,779
- Other Agency (81,817) 0 0 0 0 (4,891) 0 696,000 609,292 Sewer- Operating 776,926 0 500 1,010,200 12,150,000 119,425 0 34,670 14,091,721 - Depr. Reserve 134,135 0 0 0 0 20,618 0 3,150,000 3,304,753 - Conn. Fee 97,727 0 0 0 0 25,022 0 0 122,749
- Other Agency 1,268,172 0 0 0 0 184,935 0 168,000 1,621,107 Storm Drain Utility 175,460 50 0 0 1,175,000 0 950,000 3,000 2,303,510 - Depr. Reserve (500,450) 0 0 445,590 0 0 258,410 890,000 1,093,550 Solid Waste Mgmt 402,340 0 9,000 16,150 529,250 4,500 200,000 310,200 1,471,440 Golf - Operating 2,719,848 0 0 0 3,242,870 915,208 0 0 6,877,926 - Depr. Reserve 3,928,340 0 0 0 0 70,668 39,000 170,000 4,208,008 - Capital Impr. 856,272 0 0 0 0 15,404 1,750,000 30,000 2,651,676 Clean Ocean 0 0 0 0 0 0 0 0 0
23,244,050 50 16,200 1,640,940 43,614,060 2,155,780 6,197,410 9,578,370 86,446,860 Internal Service:

Central Services 302,460 0 0 0 0 9,900 382,720 0 695,080 Information Technology 304,990 0 0 0 0 30,000 2,887,180 0 3,222,170 Fleet- Operating 425,580 0 0 0 0 12,048 1,554,550 200 1,992,378 - Replacement 4,873,140 0 0 0 0 137,952 991,040 0 6,002,132 Medical Insurance 306,100 0 0 0 180,000 3,000 0 4,211,440 4,700,540 Worker's Comp. 1,980,630 0 0 0 0 45,100 0 530,000 2,555,730 General Liability Self Ins. 3,084,420 0 0 0 0 100,700 0 2,784,030 5,969,150 11,277,320 0 0 0 180,000 338,700 5,815,490 7,525,670 25,137,180 Total All Funds $94,789,964 $70,190,210 $1,718,530 $13,461,030 $51,938,240 $7,387,800 $21,604,770 $20,630,970 $281,721,514 All Funds Summary-Revenues by Category
FY 2026-27
Ending
Contractual Other Capital Interfund Debt Fund Total
Fund Description Personnel Supplies Services Charges Outlay Payments Service Balance Budget General $25,317,100 $1,547,110 $50,779,880 $1,795,470 $1,370,000 $12,007,340 $1,543,000 $20,793,484 $115,153,384 Special Revenue:

Street Improvement 0 0 830,000 0 1,700,000 36,770 0 609,080 3,175,850 Gas Tax 0 50,000 20,000 0 7,200,000 587,290 0 812,030 8,669,320 Senior Mobility 0 0 0 185,000 0 3,090 0 290,430 478,520 Miscellaneous Grants 0 0 220,960 37,000 290,000 8,170 0 332,750 888,880 Building Homes & Jobs Act 283,780 2,660 27,180 0 0 21,990 0 95,170 430,780 Disaster Relief 0 0 0 0 0 0 0 0 0
Air Quality Imprvmnt. 0 0 80,000 0 0 0 0 313,580 393,580 Local Cable Infrastructure 0 0 0 0 30,080 0 0 1,843,750 1,873,830 Police Grants 0 0 0 0 0 0 0 239,550 239,550
Local Transit Program Grants 0 0 1,775,790 0 740,000 66,900 0 (548,100) 2,034,590 283,780 52,660 2,953,930 222,000 9,960,080 724,210 0 3,988,240 18,184,900 Capital Projects:

Parks Acquis. & Dev. 0 0 0 0 180,000 22,730 0 4,390 207,120 Local Drainage Fac. 0 0 0 0 0 277,480 0 426,680 704,160 RCFPP 0 0 0 0 0 9,910 0 979,760 989,670
Pub. Facilities Const. 0 0 0 0 0 14,610 0 517,300 531,910 Developers Imprvmnt. 0 0 0 0 0 12,200 0 4,996,940 5,009,140 In-Lieu Housing 0 0 5,000 0 0 1,000 0 11,518,500 11,524,500 Low/Mod Income Housing 0 0 75,000 0 0 5,540 0 3,110,240 3,190,780 Capital Improvement 0 0 155,000 0 5,125,000 0 0 9,361,910 14,641,910 0 0 235,000 0 5,305,000 343,470 0 30,915,720 36,799,190 Enterprise:

Water- Operating 5,113,420 13,796,980 4,464,310 3,789,950 0 2,237,830 900,620 1,865,222 32,168,332 - Depr. Reserve 0 0 1,105,000 0 1,500,000 3,270,840 0 9,753,177 15,629,017 - Acreage Fee 0 0 0 0 0 16,450 0 277,329 293,779
- Other Agency 0 0 500,000 0 0 14,660 0 94,632 609,292
Sewer- Operating 3,934,320 1,295,600 3,165,190 3,471,860 92,260 1,723,590 0 408,901 14,091,721 - Depr. Reserve 0 0 400,000 0 2,550,000 154,980 0 199,773 3,304,753 - Conn. Fee 0 0 0 0 100,000 17,700 0 5,049 122,749
- Other Agency 0 0 50,000 0 0 10,310 0 1,560,797 1,621,107 Storm Drain Utility 543,050 10,760 383,410 1,146,500 0 114,320 0 105,470 2,303,510 - Depr. Reserve 0 0 150,000 0 1,404,000 61,790 0 (522,240) 1,093,550 Solid Waste Mgmt 161,650 17,650 902,580 20,870 0 82,730 0 285,960 1,471,440 Golf - Operating 1,318,190 292,870 875,050 214,270 0 2,499,070 0 1,678,476 6,877,926 - Depr. Reserve 0 0 0 0 235,000 8,480 0 3,964,528 4,208,008 - Capital Impr. 0 0 0 0 700,000 205,470 0 1,746,206 2,651,676 Clean Ocean 0 0 0 0 0 0 0 0 0
11,070,630 15,413,860 11,995,540 8,643,450 6,581,260 10,418,220 900,620 21,423,280 86,446,860 Internal Service:

Central Services 5,030 65,650 292,800 1,550 0 50,810 34,520 244,720 695,080 Information Technology 1,205,060 1,840 1,278,100 15,900 89,000 237,840 0 394,430 3,222,170 Fleet- Operating 0 630,450 867,110 0 0 92,810 0 402,008 1,992,378 - Replacement 0 0 0 0 819,930 20,400 0 5,161,802 6,002,132 Medical Insurance 0 0 4,850 4,406,650 0 62,840 0 226,200 4,700,540 Worker's Comp. 0 11,100 5,000 595,000 0 50,320 0 1,894,310 2,555,730 General Liability Self Ins. 197,230 1,130 231,100 3,846,860 0 53,010 0 1,639,820 5,969,150 1,407,320 710,170 2,678,960 8,865,960 908,930 568,030 34,520 9,963,290 25,137,180 Total All Funds $38,078,830 $17,723,800 $68,643,310 $19,526,880 $24,125,270 $24,061,270 $2,478,140 $87,084,014 $281,721,514 All Funds Summary-Expenditures by Category
FY 2026-27
Beginning Receipts Fines & Total
Fund Permit from Otr Charges Interest Internal Other FY 2027-28 Fund Description Balance Taxes & Fees Agencies for Svcs. & Rentals Transfers Revenues Budget General $20,793,484 $72,411,760 $1,546,480 $664,430 $8,196,810 $4,365,740 $3,768,870 $708,350 $112,455,924 Special Revenue:

Street Improvement 609,080 0 0 1,509,000 0 90,000 250,000 0 2,458,080 Gas Tax 812,030 0 0 4,273,750 0 92,000 0 0 5,177,780
Senior Mobility 290,430 0 0 108,910 0 5,000 27,000 0 431,340 Miscellaneous Grants 332,750 0 0 415,960 0 0 0 10,000 758,710 Building Homes & Jobs 95,170 0 0 0 0 3,000 250,000 0 348,170 Disaster Relief 0 0 0 0 0 0 0 0 0
Air Quality Imprvmnt. 313,580 0 0 84,000 0 1,800 0 0 399,380 Local Cable Infrastructure 1,843,750 185,000 0 0 0 30,000 0 0 2,058,750 Police Grants 239,550 0 0 0 0 0 0 0 239,550
Local Transit Program Grants (548,100) 0 0 2,531,250 0 0 350,000 0 2,333,150 3,988,240 185,000 0 8,922,870 0 221,800 877,000 10,000 14,204,910 Capital Projects:

Parks Acquis. & Dev. 4,390 0 20,000 0 0 8,200 0 0 32,590 Local Drainage Fac. 426,680 0 500 0 0 47,000 0 0 474,180 RCFPP 979,760 0 1,000 0 0 19,500 0 0 1,000,260
Pub. Facilities Const. 517,300 0 24,000 0 0 28,500 0 0 569,800 Developers Imprvmnt. 4,996,940 0 129,450 0 0 111,450 0 0 5,237,840 In-Lieu Housing 11,518,500 0 0 0 0 42,800 0 0 11,561,300 Low/Mod Income Housing 3,110,240 0 0 0 0 17,500 0 0 3,127,740 Capital Improvement 9,361,910 0 0 0 0 340,000 0 30,000 9,731,910 30,915,720 0 174,950 0 0 614,950 0 30,000 31,735,620
Enterprise:

Water- Operating 1,865,222 0 0 169,000 29,183,550 116,670 0 1,266,500 32,600,942 - Depr. Reserve 9,753,177 0 0 0 0 610,064 0 2,860,000 13,223,241 - Acreage Fee 277,329 0 6,700 0 0 17,347 0 0 301,376
- Other Agency 94,632 0 0 0 0 5,919 0 696,000 796,551
Sewer- Operating 408,901 0 500 1,040,530 12,663,000 75,218 0 4,000 14,192,149 - Depr. Reserve 199,773 0 0 0 0 36,748 0 3,150,000 3,386,521 - Conn. Fee 5,049 0 0 0 0 12,928 0 0 17,977
- Other Agency 1,560,797 0 0 0 0 275,106 0 168,000 2,003,903 Storm Drain Utility 105,470 50 0 0 1,175,000 0 1,000,000 3,000 2,283,520 - Depr. Reserve (522,240) 0 0 4,459,000 0 0 150,000 890,000 4,976,760 Solid Waste Mgmt 285,960 0 9,000 16,150 537,710 4,500 0 310,200 1,163,520 Golf - Operating 1,678,476 0 0 0 3,242,870 895,583 0 0 5,816,929 - Depr. Reserve 3,964,528 0 0 0 0 69,212 39,000 170,000 4,242,740 - Capital Impr. 1,746,206 0 0 0 0 30,485 1,750,000 30,000 3,556,691 Clean Ocean 0 0 0 0 0 0 0 0 0
21,423,280 50 16,200 5,684,680 46,802,130 2,149,780 2,939,000 9,547,700 88,562,820 Internal Service:

Central Services 244,720 0 0 0 0 9,900 382,720 0 637,340 Information Technology 394,430 0 0 0 0 25,000 2,887,180 0 3,306,610 Fleet- Operating 402,008 0 0 0 0 8,670 1,554,550 200 1,965,428 - Replacement 5,161,802 0 0 0 0 111,330 991,040 0 6,264,172 Medical Insurance 226,200 0 0 0 180,000 2,000 0 4,311,440 4,719,640 Worker's Comp. 1,894,310 0 0 0 0 45,100 0 530,000 2,469,410 General Liability Self Ins. 1,639,820 0 0 0 0 100,700 0 2,940,000 4,680,520 9,963,290 0 0 0 180,000 302,700 5,815,490 7,781,640 24,043,120 Total All Funds $87,084,014 $72,596,810 $1,737,630 $15,271,980 $55,178,940 $7,654,970 $13,400,360 $18,077,690 $271,002,394 All Funds Summary-Revenues by Category
FY 2027-28
Ending
Contractual Other Capital Interfund Debt Fund Total
Fund Description Personnel Supplies Services Charges Outlay Payments Service Balance Budget General $26,580,660 $1,583,880 $52,283,590 $1,668,910 $1,265,000 $7,390,070 $1,563,000 $20,120,814 $112,455,924 Special Revenue:

Street Improvement 0 0 680,000 0 1,700,000 36,770 0 41,310 2,458,080 Gas Tax 0 50,000 20,000 0 3,425,000 587,290 0 1,095,490 5,177,780 Senior Mobility 0 0 0 185,000 0 3,090 0 243,250 431,340 Miscellaneous Grants 0 0 220,960 37,000 130,000 8,170 0 362,580 758,710 Building Homes & Jobs Act 296,190 2,660 27,180 0 0 21,990 0 150 348,170 Disaster Relief 0 0 0 0 0 0 0 0 0
Air Quality Imprvmnt. 0 0 80,000 0 0 0 0 319,380 399,380 Local Cable Infrastructure 0 0 0 0 10,000 0 0 2,048,750 2,058,750 Police Grants 0 0 0 0 0 0 0 239,550 239,550
Local Transit Program Grants 0 0 1,774,790 0 0 66,900 0 491,460 2,333,150 296,190 52,660 2,802,930 222,000 5,265,000 724,210 0 4,841,920 14,204,910 Capital Projects:

Parks Acquis. & Dev. 0 0 0 0 0 22,730 0 9,860 32,590
Local Drainage Fac. 0 0 0 0 0 19,070 0 455,110 474,180
RCFPP 0 0 0 0 0 9,910 0 990,350 1,000,260
Pub. Facilities Const. 0 0 0 0 0 14,610 0 555,190 569,800 Developers Imprvmnt. 0 0 0 0 0 12,200 0 5,225,640 5,237,840 In-Lieu Housing 0 0 5,000 0 0 1,000 0 11,555,300 11,561,300 Low/Mod Income Housing 0 0 75,000 0 0 5,540 0 3,047,200 3,127,740 Reserve 0 0 100,000 0 1,520,000 0 0 8,111,910 9,731,910 0 0 180,000 0 1,520,000 85,060 0 29,950,560 31,735,620
Enterprise:

Water- Operating 5,387,540 15,039,070 4,714,680 3,795,720 0 2,234,110 900,610 529,212 32,600,942 - Depr. Reserve 0 0 1,205,000 0 3,500,000 270,840 0 8,247,401 13,223,241 - Acreage Fee 0 0 0 0 0 16,450 0 284,926 301,376
- Other Agency 0 0 500,000 0 0 14,660 0 281,891 796,551 Sewer- Operating 4,142,510 1,334,200 3,277,560 3,473,520 0 1,725,900 0 238,459 14,192,149 - Depr. Reserve 0 0 350,000 0 950,000 154,980 0 1,931,541 3,386,521 - Conn. Fee 0 0 0 0 0 17,700 0 277 17,977
- Other Agency 0 0 0 0 0 10,310 0 1,993,593 2,003,903
Storm Drain Utility 569,070 11,020 390,980 1,148,750 0 136,190 0 27,510 2,283,520 - Depr. Reserve 0 0 150,000 0 4,750,000 61,790 0 14,970 4,976,760 Solid Waste Mgmt 174,520 18,140 849,400 20,890 0 82,250 0 18,320 1,163,520 Golf - Operating 1,375,950 309,950 702,480 214,270 0 2,502,190 0 712,089 5,816,929 - Depr. Reserve 0 0 0 0 35,000 8,480 0 4,199,260 4,242,740 - Capital Impr. 0 0 0 0 3,000,000 5,470 0 551,221 3,556,691 Clean Ocean 0 0 0 0 0 0 0 0 0
11,649,590 16,712,380 12,140,100 8,653,150 12,235,000 7,241,320 900,610 19,030,670 88,562,820 Internal Service:

Central Services 5,030 65,650 292,800 1,550 0 51,230 34,520 186,560 637,340 Information Technology 1,284,810 1,840 1,295,500 15,900 91,000 240,180 0 377,380 3,306,610 Fleet- Operating 0 630,450 907,170 0 0 94,190 0 333,618 1,965,428 - Replacement 0 0 0 0 871,910 20,400 0 5,371,862 6,264,172 Medical Insurance 0 0 4,850 4,506,650 0 62,840 0 145,300 4,719,640 Worker's Comp. 0 11,100 10,000 636,350 0 50,320 0 1,761,640 2,469,410 General Liability Self Ins. 213,640 2,000 231,300 3,741,000 0 53,010 0 439,570 4,680,520 1,503,480 711,040 2,741,620 8,901,450 962,910 572,170 34,520 8,615,930 24,043,120 Total All Funds $40,029,920 $19,059,960 $70,148,240 $19,445,510 $21,247,910 $16,012,830 $2,498,130 $82,559,894 $271,002,394 All Funds Summary-Expenditures by Category
FY 2027-28
Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 General* $88,421,642 $90,110,560 $91,059,370 $88,916,520 $91,662,440 Special Revenue:

Street Improvement 2,235,892 2,300,100 2,300,100 1,849,000 1,849,000 Gas Tax 3,772,326 3,948,060 4,833,340 5,224,690 4,365,750 Senior Mobility 141,692 170,270 170,270 137,960 140,910 Miscellaneous Grants 198,114 405,940 698,580 775,960 425,960 Building Homes & Jobs Act (SB2) 487,814 368,130 368,130 136,220 253,000 Disaster Relief 8,946 0 97,440 0 0
Air Quality Improvement 62,184 335,800 335,800 85,800 85,800 Local Cable Infrastructure 265,651 205,000 205,000 215,000 215,000 Police Grants 210,258 191,000 191,000 0 0
Local Transit Program Grants 312,077 2,414,410 2,414,410 3,668,830 2,881,250 Total Special Revenue 7,694,954 10,338,710 11,614,070 12,093,460 10,216,670 Capital Projects:

Parks Acquisition & Dev. 552,521 53,200 53,200 40,200 28,200 Local Drainage Facilities 207,606 547,500 547,500 47,500 47,500 R C F P P 68,522 20,500 20,500 22,500 20,500
Public Facilities Construction Fee 411,357 60,500 60,500 54,500 52,500 Developers Improvement 356,899 239,900 239,900 240,900 240,900 In-Lieu Housing Fund 277,797 42,800 42,800 42,800 42,800 Low/Moderate Income Housing 134,280 17,500 17,500 25,500 17,500 Capital Improvement 2,248,332 1,554,640 1,554,640 8,385,000 370,000 Total Capital Projects 4,257,314 2,536,540 2,536,540 8,858,900 819,900 Enterprise:

Water - Operating 25,334,134 28,808,880 28,808,880 31,021,012 30,735,720 - Depreciation Reserve 5,992,759 4,772,148 4,772,148 3,580,129 3,470,064 - Acreage Fee Reserve 223,939 3,867,669 3,867,669 22,890 24,047 - Other Agency 878,965 765,443 765,443 691,109 701,919
Sewer - Operating 12,223,331 12,563,556 12,563,556 13,314,795 13,783,248 - Depreciation Reserve 3,956,777 3,515,155 3,515,155 3,170,618 3,186,748 - Connection Fee Reserve 2,371,748 3,038,387 2,068,737 25,022 12,928 - Other Agency 232,901 191,622 191,622 352,935 443,106
Storm Drain - Operating 1,679,839 1,654,460 1,654,460 2,128,050 2,178,050 - Depreciation Reserve 1,383,369 2,493,090 3,493,090 1,594,000 5,499,000 Solid Waste Management 266,747 220,850 220,850 1,069,100 877,560 Golf - Operating 4,170,331 3,632,389 3,632,388 4,158,078 4,138,453 - Depreciation Reserve 380,864 310,850 310,850 279,668 278,212 - Capital Improvement Reserve 106,216 156,661 156,662 1,795,404 1,810,485 Clean Ocean 1,618,144 1,602,070 2,483,130 0 0
Total Enterprise 60,820,064 67,593,230 68,504,640 63,202,810 67,139,540 Internal Service:

Central Services 458,834 443,430 443,430 392,620 392,620 Information Technology 2,563,697 2,530,050 2,530,050 2,917,180 2,912,180 Fleet - Operating 1,496,901 1,574,880 1,574,880 1,566,798 1,563,420 - Replacement Reserve 1,289,860 1,032,030 1,032,030 1,128,992 1,102,370 Medical Insurance 3,928,599 4,193,440 4,193,440 4,394,440 4,493,440 Workers' Compensation 678,181 530,100 530,100 575,100 575,100 General Liability Self Insurance 2,912,102 2,800,700 2,800,700 2,884,730 3,040,700 Total Internal Service 13,328,174 13,104,630 13,104,630 13,859,860 14,079,830 Total All Funds $174,522,148 $183,683,670 $186,819,250 $186,931,550 $183,918,380 * Includes transfers in with Revenue amount
Budget Comparisons By Fund - Revenues
Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 General* $89,777,714 $99,287,350 $98,107,350 $94,359,900 $92,335,110 Special Revenue:

Street Improvement 1,238,783 5,736,250 5,736,250 2,566,770 2,416,770 Gas Tax 3,590,071 8,607,860 8,607,860 7,857,290 4,082,290 Senior Mobility 151,585 246,460 246,460 188,090 188,090 Miscellaneous Grants 226,162 965,590 965,590 556,130 396,130 Building Homes & Jobs Act (SB2) 338,217 367,470 367,470 335,610 348,020 Disaster Relief 418,594 80,000 26,780 0 0
Air Quality Improvement 0 80,000 80,000 80,000 80,000
Local Cable Infrastructure 10,960 95,960 95,960 30,080 10,000 Police Grants 200,000 246,420 246,420 0 0
Local Transit Program Grants 1,382,829 1,501,490 1,501,490 2,582,690 1,841,690 Total Special Revenue 7,557,201 17,927,500 17,874,280 14,196,660 9,362,990 Capital Projects:

Parks Acquisition & Dev. 905,869 1,377,560 816,160 202,730 22,730 Local Drainage Facilities 267,725 2,061,960 2,061,960 277,480 19,070 R C F P P 29,845 360,950 360,950 9,910 9,910
Public Facilities Construction Fee 971,474 348,440 348,440 14,610 14,610 Developers Improvement 1,040,240 11,950 11,950 12,200 12,200 In-Lieu Housing Fund 1,000 6,000 6,000 6,000 6,000
Low/Moderate Income Housing 5,210 35,210 35,210 80,540 80,540 Capital Improvement 2,307,095 7,146,980 8,095,790 5,280,000 1,620,000 Total Capital Projects 5,528,458 11,349,050 11,736,460 5,883,470 1,785,060 Enterprise:

Water - Operating 27,971,766 30,391,420 30,391,420 30,303,110 32,071,730 - Depreciation Reserve 2,379,592 24,272,410 20,501,630 5,875,840 4,975,840 - Acreage Fee Reserve 129,242 6,598,840 6,598,840 16,450 16,450 - Other Agency 1,119,618 4,266,610 4,266,610 514,660 514,660 Sewer - Operating 12,112,098 13,338,440 13,338,440 13,682,820 13,953,690 - Depreciation Reserve 4,777,957 17,773,120 14,778,870 3,104,980 1,454,980 - Connection Fee Reserve 2,208,918 3,264,110 3,264,110 117,700 17,700 - Other Agency 10,700 553,670 553,670 60,310 10,310
Storm Drain - Operating 1,558,617 1,753,160 1,753,160 2,198,040 2,256,010 - Depreciation Reserve 4,846,321 3,071,440 2,853,870 1,615,790 4,961,790 Solid Waste Management 351,044 252,800 252,800 1,185,480 1,145,200 Golf - Operating 4,340,163 3,499,700 3,264,700 5,199,450 5,104,840 - Depreciation Reserve 178,580 172,920 172,920 243,480 43,480 - Capital Improvement Reserve 17,271 900,660 900,660 905,470 3,005,470 Clean Ocean 1,908,747 2,277,590 2,277,590 0 0
Total Enterprise 63,910,634 112,386,890 105,169,290 65,023,580 69,532,150 Internal Service:

Central Services 406,926 482,960 482,960 450,360 450,780 Information Technology 2,270,445 3,790,920 3,790,920 2,827,740 2,929,230 Fleet - Operating 1,265,028 1,500,660 1,500,660 1,590,370 1,631,810 - Replacement Reserve 2,143,113 3,025,550 3,067,130 840,330 892,310 Medical Insurance 3,888,364 4,272,050 4,272,050 4,474,340 4,574,340 Workers' Compensation 630,256 698,810 698,810 661,420 707,770 General Liability Self Insurance 2,988,441 4,038,430 4,038,430 4,329,330 4,240,950 Total Internal Service 13,592,573 17,809,380 17,850,960 15,173,890 15,427,190 Total All Funds $180,366,580 $258,760,170 $250,738,340 $194,637,500 $188,442,500 *Includes transfers out with Expenditure amount
Budget Comparisons By Fund - Expenditures

Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Beginning Fund Balances $164,548,486 $158,704,054 $158,704,054 $94,789,964 $87,084,014 Property Taxes 46,916,120 48,186,070 48,186,070 50,149,680 52,119,340 Transient Occupancy Tax 3,142,121 3,550,000 3,550,000 3,300,000 3,400,000 Sales Tax 12,771,872 13,209,500 13,209,500 12,923,530 13,210,470 Franchise Fees 2,556,440 2,585,000 2,585,000 2,512,000 2,512,000 Business License Tax 1,114,634 1,215,000 1,215,000 1,305,000 1,355,000 Total Taxes 66,501,187 68,745,570 68,745,570 70,190,210 72,596,810 Construction Permits 1,465,932 1,283,730 1,283,730 1,329,240 1,348,340 Developer Fees 253,411 179,650 179,650 180,650 180,650
Alarm Permits 72,000 70,000 70,000 70,000 70,000
Miscellaneous Permits & Fees 248,251 124,140 124,140 138,640 138,640 Total Permit & Fees 2,039,594 1,657,520 1,657,520 1,718,530 1,737,630 Grants 2,148,539 9,357,620 10,879,220 6,189,550 6,270,700 Motor Vehicle Tax 101,072 70,000 70,000 80,000 80,000
Gas Tax Allocations 3,395,748 3,490,220 3,490,220 3,673,690 3,673,750 Subventions 266,008 285,000 285,000 279,000 279,000
Measure M Apportionment 1,338,617 1,509,000 1,509,000 1,509,000 1,509,000 Miscellaneous 1,338,480 2,182,070 2,182,070 1,729,790 3,459,530 Total Intergovernmental 8,588,464 16,893,910 18,415,510 13,461,030 15,271,980 Development Permits & Fees 118,374 106,700 106,700 106,700 106,700 Plan Check Fees 877,047 795,910 795,910 901,900 909,840 General Service Charges 178,820 187,620 187,620 187,620 187,620 Imaging of Documents 56,688 53,840 53,840 51,000 51,000 Weed Assessments 3,613 4,000 4,000 4,000 4,000
Abatement Reimbursements 5,614 130,150 130,150 5,300 5,300 Ambulance Service Charges 2,868,902 2,826,900 2,826,900 2,926,900 2,927,000 Public Safety Service Charges 55 600 600 250 250
Marine Safety Program Fees 278,254 245,400 245,400 298,110 305,130 Parking Meters & Permits 1,420,807 1,295,000 1,295,000 1,390,000 1,410,000 Solid Waste Service Charges 184,467 161,000 161,000 161,000 161,000 Storm Drain Service Charges 1,390,786 1,505,000 1,505,000 1,513,250 1,521,710 Sewer Service Charges 11,113,769 11,619,000 11,619,000 12,150,000 12,663,000 Water Service Charges 23,892,216 27,169,440 27,169,440 26,516,940 29,183,550 Inspection Fees 115,346 85,500 85,500 100,500 100,500
Recreation Program Fees 2,127,881 2,106,100 2,106,100 2,381,900 2,399,470 Golf Fees 3,175,123 2,651,200 2,651,200 3,242,870 3,242,870 Urban Runoff Mgmt Fees 119 0 0 0 0
Total Service Charges 47,807,881 50,943,360 50,943,360 51,938,240 55,178,940 Parking Violations 537,706 640,000 640,000 645,000 650,000 Vehicle Code & Court Fines 228,293 242,500 242,500 210,000 215,500 Other Fines 62,067 54,300 54,300 83,950 84,000
Total Fines 828,066 936,800 936,800 938,950 949,500
Investment Earnings & Interest 7,402,586 2,868,650 2,868,650 3,065,950 3,017,950 Rents & Concessions 4,191,807 4,298,550 4,298,550 4,321,850 4,637,020 Total Interest & Rents 11,594,393 7,167,200 7,167,200 7,387,800 7,654,970 Miscellaneous Income 1,844,082 3,549,250 4,184,070 4,215,550 1,395,750 Depreciation Funding 9,240,689 8,954,700 8,954,700 7,964,000 7,964,000 Sales of Assets 79,248 0 0 0 0
Internal Service Fund Charges 8,849,700 9,224,990 9,224,990 8,976,360 8,976,360 Premiums & Reimbursements 6,989,625 7,178,640 8,178,640 7,512,470 7,768,440 Total Other Rev. & Financing Sources 27,003,344 28,907,580 30,542,400 28,668,380 26,104,550 Transfers from Other Funds 10,159,219 8,431,730 8,410,890 12,628,410 4,424,000 Total Revenues/Sources* $174,522,148 $183,683,670 $186,819,250 $186,931,550 $183,918,380 *excluding fund balances
All Fund Revenues Summary
Revenues Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Taxes
Current Year Secured Taxes $34,595,089 $36,118,000 $36,118,000 $37,229,990 $38,719,190 Current Year Unsecured Taxes 1,098,844 986,000 986,000 1,271,370 1,325,250 Supp. Roll Property Taxes 823,795 590,000 590,000 590,000 590,000 ERAF Property Taxes 9,395,250 9,718,400 9,718,400 10,335,430 10,773,430 Prior Year Secured & Unsecured 260,556 190,000 190,000 200,000 200,000 Property Tax Admin. Charge (260,534) (204,200) (204,200) (272,410) (283,830) Transient Occupancy Tax 2,356,989 2,500,000 2,500,000 2,400,000 2,500,000 Transient Occupancy Tax Vacation Rental 785,132 1,050,000 1,050,000 900,000 900,000 General Sales Tax 12,183,102 12,585,000 12,585,000 12,313,490 12,600,430 P.S. Sales Tax Augmentation 588,770 624,500 624,500 610,040 610,040 Property Transfer Tax 896,222 720,000 720,000 720,000 720,000 Penalty & Interest - Delqnt. Prop. Tax 106,566 67,500 67,500 75,000 75,000 Penalty & Interest - Delqnt. Prop. Assmt. 316 370 370 300 300 Assessments Prior Year 16 0 0 0 0
San Diego Gas & Electric 865,878 840,000 840,000 850,000 850,000 Southern California Gas 170,726 200,000 200,000 200,000 200,000 Cox Communications 720,051 790,000 790,000 700,000 700,000 CR&R 581,159 535,000 535,000 550,000 550,000
Other Franchise Fees 206,947 200,000 200,000 192,000 192,000 Parimutual Taxes 11,679 20,000 20,000 20,000 20,000
Business License Tax 1,000,399 1,110,000 1,110,000 1,200,000 1,250,000 Home Occupation Permit 114,235 105,000 105,000 105,000 105,000 Total Taxes 66,501,187 68,745,570 68,745,570 70,190,210 72,596,810 Permit & Fees
Building Permits 799,503 649,950 649,950 682,450 696,100 Disability Access/Educ Fee 20,869 20,500 20,500 20,500 20,500 Electrical Permits 274,422 336,400 336,400 336,400 336,400 Mechanical Permits 118,785 96,520 96,520 101,350 103,400 Plumbing Permits 234,409 164,220 164,220 172,400 175,800 Grading Permits 17,944 16,140 16,140 16,140 16,140
Sewer Permits 0 1,000 1,000 500 500
Bridge Maintenance Contribution 129,258 128,450 128,450 129,450 129,450 STLU Permit Fee 81,064 17,640 17,640 17,640 17,640
Street Encroachment Permits 152,887 95,000 95,000 110,000 110,000 Trash Bin Permits 9,089 9,000 9,000 9,000 9,000
Alarm Permits 72,000 70,000 70,000 70,000 70,000
Park Fees 57,939 20,000 20,000 20,000 20,000
Public Safety Construction Fees 52,996 20,000 20,000 20,000 20,000 Civic Center Const Fund Fees (1,857) 4,000 4,000 4,000 4,000 Storm Drain Fees - Other Areas 475 500 500 500 500
Storm Drain Fees - Segunda Des. 2,250 0 0 0 0
RCFPP Impact Fees 5,211 1,000 1,000 1,000 1,000
Water Acreage Fees 12,350 6,700 6,700 6,700 6,700
Miscellaneous Permits 0 500 500 500 500
Total Permit & Fees 2,039,594 1,657,520 1,657,520 1,718,530 1,737,630 All Fund Revenues By Line Item
Revenues Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 All Fund Revenues By Line Item
Intergovernmental
EPA Grant 0 0 0 0 959,000
CDBG Home Rehab 0 150,960 150,960 150,960 150,960
Public Fac/Infrastructure Grant 78,235 125,000 417,640 500,000 150,000 Commercial Rehab Grant 0 10,000 10,000 10,000 10,000
Public Services Grant 45,998 47,130 47,130 45,000 45,000 CDBG Administration Grant 73,423 62,850 62,850 60,000 60,000 Other Federal Grants 4,365 176,000 176,000 850,000 0
Mandated Cost Reimbursement 73,896 65,000 65,000 65,000 65,000 S.O.N.G.S. Grant 170,757 188,430 188,430 188,430 188,430 Coastal Conservatory Grant 0 1,719,000 1,719,000 0 0
Other State Grants 955,975 3,054,070 3,054,070 16,150 766,150 State Planning Grant 485,410 365,830 365,830 124,220 0
Motor Vehicle Tax 101,072 70,000 70,000 80,000 80,000
Vehicle Pollution Reduction Fees 61,515 84,000 84,000 84,000 84,000 2031 Gas Tax Allocations 1,587,659 1,658,000 1,658,000 1,798,000 1,798,000 2106 Gas Tax Allocation 261,605 260,120 260,120 272,190 272,190 Motor Vehicle Fuel Tax 2103 611,477 605,660 605,660 626,700 626,700 2105 Gas Tax Allocation 398,659 410,940 410,940 419,000 419,060 2107 Gas Tax Allocation 528,848 548,000 548,000 550,300 550,300 2107.5 Gas Tax Allocation 7,500 7,500 7,500 7,500 7,500 Homeowners Exempt. Subvention 130,597 136,000 136,000 130,000 130,000 State COPS Grant 194,664 185,000 185,000 200,000 201,000 OCTA Senior Transportation 105,296 120,570 120,570 106,960 108,910 Trolley Transit Program 28,671 1,461,990 1,461,990 3,168,830 2,381,250 Other County Grants 5,745 1,690,790 2,919,750 769,000 1,250,000 Measure M/M2 Turnback App. 1,338,617 1,509,000 1,509,000 1,509,000 1,509,000 Other Governmental Revenues 191,249 0 0 550,590 2,250,000 MWD Reclaimed Water Credit 166,475 169,000 169,000 169,000 169,000 SMWD Water Recycled Water Charges 980,756 2,013,070 2,013,070 1,010,200 1,040,530 Total Intergovernmental 8,588,464 16,893,910 18,415,510 13,461,030 15,271,980 Service Charges
Const & Demo Admin Fees 33,300 30,000 30,000 30,000 30,000 Business License Processing Fee 46,787 45,000 45,000 45,000 45,000 Building Plan Check Fees 623,380 520,910 520,910 616,900 624,840 Planning Plan Check Fees 60,185 70,000 70,000 70,000 70,000 Transportation Permits 1,248 1,200 1,200 1,200 1,200
Improvement Plan Check Fees 34,343 30,000 30,000 30,000 30,000 Landscape Plan Check Fees 26,833 1,500 1,500 1,500 1,500 SFR Plan Check Fees 60,797 50,000 50,000 60,000 60,000
Reproduction of Documents 1,423 1,400 1,400 1,400 1,400 Imaging of Documents 56,688 53,840 53,840 51,000 51,000 Map Sales 9 20 20 20 20
Bad Check Service Charges 10,665 5,000 5,000 5,000 5,000 Other Planning Service Fees 12,793 8,000 8,000 8,000 8,000 Planning - CC Applications 11,961 5,500 5,500 5,500 5,500 Planning - PC Applications 13,261 77,000 77,000 77,000 77,000 Planning - ZA Applications 8,864 16,000 16,000 16,000 16,000 Planning - Admin Applications 37,423 25,000 25,000 25,000 25,000 Traffic Model Fees 0 700 700 700 700
Traffic Review Fees 0 500 500 500 500
General Plan Update Fees 16,386 18,000 18,000 18,000 18,000 Revenues Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 All Fund Revenues By Line Item
Late Payment Charges 0 200,000 200,000 200,000 200,000
Retiree Premiums 165,475 178,000 178,000 178,000 178,000 Cobra Premiums 0 2,000 2,000 2,000 2,000
Weed Assessments - Current Year 3,613 3,000 3,000 3,000 3,000 Weed Assessments - Prior Year 0 1,000 1,000 1,000 1,000 Nuisance Abatement Reimb. 5,604 130,000 130,000 5,000 5,000 Sign Storage Fee 10 150 150 300 300
Ambulance Service Charges 2,839,202 2,800,000 2,800,000 2,900,000 2,900,000 Ambulance Subscription Fees 29,700 26,900 26,900 26,900 27,000 Special Lifeguard Services 7,972 6,500 6,500 6,440 6,750 Junior Lifeguard Services 189,585 207,900 207,900 222,500 222,500 Special Beach Events Fees 68,684 21,000 21,000 53,670 60,380 Film Permit Fees 12,013 10,000 10,000 15,500 15,500
Visa Letter Service 0 100 100 0 0
Police Duplication Fees 0 250 250 0 0
Other Police Dept. Service Charges 55 250 250 250 250
Parking Meters 1,201,690 1,085,000 1,085,000 1,180,000 1,200,000 Parking Permits 219,117 210,000 210,000 210,000 210,000 Const & Demo Recycle Fee - Forfeited 141,250 70,000 70,000 70,000 70,000 Commercial Recycling Charges 43,217 91,000 91,000 91,000 91,000 Sewer Commodity Fees 4,881,842 4,999,300 4,999,300 5,200,000 5,400,000 Sewer Base Fees 6,231,927 6,619,700 6,619,700 6,950,000 7,263,000 Effluent Water Sales 1,245,843 1,599,830 1,599,830 1,645,940 1,703,550 Public Works Inspection Fees 0 1,500 1,500 1,500 1,500
Engineering Plan Review 9,108 4,500 4,500 4,500 4,500
Construction Inspection Fees 102,957 75,000 75,000 90,000 90,000 Engr. & Geotech. Reimbursements 5,470 5,000 5,000 5,000 5,000 Other Engineering Service Fees 6,919 4,000 4,000 4,000 4,000 OHBC Pool Programs & Admin Fees 9,705 8,000 8,000 22,690 25,930 SCAC Pool Programs & Admin Fees 166,675 150,000 150,000 382,500 395,000 OHBC Contract Pool Class Fees 74,753 39,860 39,860 72,420 72,420 OHBC Contract Class Fees 51,344 37,170 37,170 74,340 74,340 SCAC Contract Pool Class Fees 309,913 310,000 310,000 326,830 326,830 Comm. Center Contract Class Fees 264,063 285,000 285,000 271,170 271,170 Offsite Contract Class Fees 27,500 21,070 21,070 21,070 21,070 Recreation Sports Fees 175,208 150,000 150,000 162,270 162,270 VHSP Contract Land Class Fees 167,133 150,000 150,000 159,890 159,890 Park Class Fees 321,942 330,000 330,000 330,000 331,820 Beach Class Fees 382,102 465,000 465,000 378,650 378,650 Street Banner Fees 9,567 13,000 13,000 11,370 11,380
Processing Fee 4,931 3,000 3,000 4,820 4,820
Recreation Special Events 45,049 28,000 28,000 44,420 44,420 Fun on the Run Program Revenues 2,415 1,000 1,000 4,460 4,460 After School Programming 115,581 115,000 115,000 115,000 115,000 Greens Fees 3,039,096 2,550,000 2,550,000 3,119,910 3,119,910 Registration Card/Ticket Sales 110,796 90,200 90,200 105,000 105,000 Golf Tournament Surcharge Fee 6,311 4,000 4,000 5,860 5,860 Golf Cart Registration 18,920 7,000 7,000 12,100 12,100 Metered Water Sales 15,138,878 17,128,630 17,128,630 15,700,000 17,892,000 Fixed Water Service Charges 7,193,673 7,958,980 7,958,980 8,670,000 9,087,000 Water Conservation Surcharge 0 0 0 0 0
Hydrant Meter Water Sales 91,588 25,000 25,000 30,000 30,000 Revenues Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 All Fund Revenues By Line Item
Water Application Fee 54,360 65,000 65,000 60,000 60,000 Backflow Testing Admin Fees 46,912 46,000 46,000 95,000 95,000 Hydrant Meter Rentals 32,862 26,000 26,000 30,000 30,000 Turn On/Reconnection Fees 3,735 20,000 20,000 10,000 10,000 Water Posting Fees 6,575 69,000 69,000 30,000 30,000
Meter Installation Fees 77,790 30,000 30,000 45,000 45,000 Exemption Application Fees 0 1,000 1,000 1,000 1,000
Storm Drain Service Charges 1,179,281 1,175,000 1,175,000 1,175,000 1,175,000 Urban Runoff Mgmt. Fees 119 0 0 0 0
Street Sweeping Fee 211,505 330,000 330,000 338,250 346,710 Total Service Charges 47,807,881 50,943,360 50,943,360 51,938,240 55,178,940 Fines
Parking Violations 537,706 640,000 640,000 645,000 650,000 Vehicle Code Fines 204,192 237,170 237,170 205,000 210,000 Court Fines 24,101 5,330 5,330 5,000 5,500
Trash Can Violations 0 200 200 200 200
Administrative Citations 60,800 52,000 52,000 82,000 82,000 Admin Citation Enforcement 1,267 2,100 2,100 1,750 1,800 Total Fines 828,066 936,800 936,800 938,950 949,500
Interest and Rents
Investment Earnings 4,327,476 2,868,650 2,868,650 3,040,950 2,992,950 Unrealized Gain/Loss on Investments 2,737,762 0 0 0 0
Interest Earnings - Other 337,348 0 0 25,000 25,000
Communication Site Leases 620,831 670,520 670,520 664,630 697,330 Beach Club Rent 437 0 0 251,800 515,590
Community Center Rent 63,706 57,320 57,320 94,040 101,870 SCAC Building Rentals 7,799 7,000 7,000 15,130 15,130
SCAC Pool Rental 156,106 127,000 127,000 162,300 162,300 OHBC Pool Rentals 4,320 5,000 5,000 6,280 5,320
Senior Center Rentals 9,187 5,000 5,000 9,170 9,170
Sports Field Rentals 740,949 510,000 510,000 673,030 710,420 Rental of City Property 85,532 100,000 100,000 112,000 118,000 Park Rentals 55,995 52,000 52,000 99,460 109,400
Steed Park Concession 100,887 300,000 300,000 121,880 121,880 OHBC - Concession 288,336 310,000 310,000 75,000 0
Pier Restaurant 780,498 879,490 879,490 795,000 816,000 Negocio (1030) Lease 116,463 196,800 196,800 202,240 208,300 "T" Street Concession 74,176 47,000 47,000 71,000 76,000 Pier Concession Bait & Tackle 12,297 16,100 16,100 19,200 19,200 Golf Pro Shop 487,772 542,000 542,000 466,280 466,280
Golf Restaurant 393,486 400,000 400,000 400,000 400,000 Fabricante Rental 33,000 30,000 30,000 36,000 36,000
1100 N. ECR Bldg Lease 33,516 43,320 43,320 47,410 48,830 Lease Adjustment 126,514 0 0 0 0
Total Interest and Rents 11,594,393 7,167,200 7,167,200 7,387,800 7,654,970 Revenues Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 All Fund Revenues By Line Item
Other Revenues & Financing Sources
Depreciation Funding 6,438,689 6,152,700 6,152,700 6,010,000 6,010,000 Asset Model Funding 1,848,000 1,848,000 1,848,000 1,000,000 1,000,000 Joint Agency Reserve Funding 954,000 954,000 954,000 954,000 954,000 Sale of General Fixed Assets 79,248 0 0 0 0
Transfer from Misc. Grants Fund 10,000 10,000 10,000 8,000 8,000 Transfer from General Fund 1,867,454 1,400,670 1,400,670 6,523,000 1,777,000 Transfer from 2107 Gas Tax 579,132 510,000 510,000 550,000 550,000 Transfer from Local Drainage 0 0 0 258,410 0
Transfer from Water Fund 1,125,000 1,825,000 1,825,000 3,225,000 225,000 Transfer from Sewer Fund 2,444,650 2,644,650 1,675,000 75,000 75,000 Transfer from Golf Course Fund 39,004 35,000 35,000 1,789,000 1,789,000 Transfer from Storm Drain Fund 500,000 450,000 450,000 0 0 Transfer from Other Funds 3,593,979 1,556,410 2,505,220 200,000 0 Postage Charges 85,180 85,180 85,180 81,620 81,620
Duplicating Charges 68,760 68,760 68,760 74,400 74,400
EDMS Charges to Funds 35,690 35,690 35,690 0 0
Fleet Operating Charges 1,492,730 1,569,840 1,569,840 1,554,550 1,554,550 Fleet Replacement Charges 647,690 936,870 936,870 991,040 991,040 Data Processing Charges 2,490,050 2,490,050 2,490,050 2,887,180 2,887,180 Communication Charges 190,060 190,060 190,060 226,700 226,700 Capital Equipment Replacement 229,100 229,100 229,100 0 0 Park Asset Replacement 220,000 230,000 230,000 0 0
Facilities Maintenance Replacement 346,840 346,840 346,840 0 0 General Fund O/H Charges 3,043,600 3,042,600 3,042,600 3,160,870 3,160,870 Employer Premiums 3,255,369 3,180,200 3,180,200 3,314,030 3,470,000 Employee Premium 3,731,721 3,998,440 3,998,440 4,198,440 4,298,440 Insurance Reimbursements 2,535 0 1,000,000 0 0
Contributions from Developers 29,395 28,700 28,700 30,000 30,000 Other Donations 377,000 0 0 40,000 0
Work Orders 0 12,000 12,000 4,000 4,000
Cash Over or Short (3,682) 1,000 1,000 1,000 1,000
Home Rehab Program Revenue 4 10,000 10,000 10,000 10,000 Miscellaneous Income 22,695 18,500 18,500 20,000 20,000 Settlement (OPIOID) Revenue 110 0 0 0 0
EV Charging Electric Reimbursements 41,362 13,000 13,000 13,000 13,000 Miscellaneous Reimbursement 312,688 2,024,550 2,659,370 2,774,550 24,550 Community Park Maint. Reimb. 40,822 41,500 41,500 42,330 43,200 Other Agency Revenue 1,023,688 1,400,000 1,400,000 1,280,670 1,250,000 Total Other Rev. & Financing Sources 37,162,563 37,339,310 38,953,290 41,296,790 30,528,550 Total: $174,522,148 $183,683,670 $186,819,250 $186,931,550 $183,918,380 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 (excluding transfers in) are $88.3 million for FY 2026-27 and $91.1 million in FY 2027-28.

Total taxes increase by 2.1% in FY 2026-27 and another 3.4% in FY 2027-28. Property taxes, which account for 56% of General Fund revenues, increase to $50.1 million in FY 2026-27 and $52.1 million the following year. Property tax growth is a 4.1% increase in FY 2026-27 and an additional 3.9% in FY 2027-28. In FY 2026-27, Sales Tax revenues and Transient Occupancy Taxes are budgeted to decrease initially, however recover towards previous levels in FY 2027-

28. Intergovernmental revenues decrease mostly due to one-time grants in FY 2025-26. Service charges increase due to recent recreation fee changes and annual adjustments to the ambulance fee schedule. Total fines are budgeted to remain relatively flat during the next two years. Additional information on General Fund revenues is in the General Fund Revenues section of the budget.

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 2026-27 and 2027-28 major revenues are described below:

Federal, State and County level Grants:

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 $775,960 and $425,960 is budgeted in FY 2026-27 and FY 2027-28, with most of the amount to improve infrastructure within the CDBG benefit area, a delay in reimbursement increases the budget initially in FY 2026-27. Grant funding for home rehabilitation, infrastructure and public services remains flat for the FY 2026-27 & 2027-28 budgets.

Building Homes and Jobs Act – This state level funding is reaching the end of its initial 5-year grant period award by the State. The final grant amount of $124,220 is budgeted in FY 2026-27. A new award has not yet been received by the City and an anticipated transfer is budgeted to fund this program until additional funding is obligated.

Orange County Transportation Agency transit grants – This county level funding is received in the Local Transit Program and the Senior Mobility Funds. The funding is generated mostly from a regional sales tax measure and provides funding for transit related activity. The senior transportation funding is received and budgeted annually, with $106,960 and $108,910 in the Senior Mobility Fund. Additional amounts are received for trolley, rideshare, and other support which is in the Local Transit fund. Reimbursement of past activity has been slow and the budget includes $3.2 million in FY 2026-27, which includes some delayed receipts, and $2.4 million in FY 2027-28. The City transfers funds from the General Fund to provide matching funds on these activities.

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 2026-27, the City anticipated gas tax allocations of $419,000 (2105), $272,190 (2106), $550,300 (2107) and $7,500 (2107.5) based on the State’s estimates. The City anticipates $626,700 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 and from the FY 2024-25 actual amounts. The Road Maintenance and Rehabilitation (2031) apportionment from the State is anticipated to be $1.8 million in FY 2026-27 and in FY 2027-28.

All Fund Revenue Assumptions
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 in the Street Improvement Fund are budgeted based on County estimates of $1.5 million for both FY 2026-27 and 2027-28.

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.

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 fiscal year. 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 that continues through FY 2025-26, however this transfer was paused in FY 2026-27.

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 2026-27 and FY 2027-28 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 2026-27 and FY 2027-28 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 2026-27 and in FY 2027-28. Fees for the Public Safety Construction fee and Civic Center fee are being received from a variety of infill developments and based on square footage.

Developers Improvement Fund:

This fund collects amounts based on agreements entered into with developers. During FY 2026-27 and 2027-28 no new agreements are anticipated, however the City continues to receive annual amounts under the Talega and Sea Summit developments. Bridge Maintenance revenues of $129,450 are 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.

All Fund Revenue Assumptions
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.

Water Fund:

A total of $26.7 million is included in the Water Operating Fund for fixed water charges, metered water sales and penalties for FY 2026-27, and $29.4 million is included for FY 2027-28. 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. A Cost-of-Service Study was completed and implemented in FY 2025-26 to address rates and operational equity. Effluent water sales revenue budget is for $1.7 million for each fiscal year. The Water Operating Fund contributes between $2-$3 million annually to the Water depreciation reserve for infrastructure replacement and $696,000 to the depreciation reserve for joint regionally shared infrastructure.

Sewer Fund:

Sewer service charges are budgeted for $12.2 million for FY 2026-27 and $12.7 for FY 2027-28. Per an agreement, the Santa Margarita Water District is contributing about $1 million annually towards wastewater treatment services and recycled water in FY 2026-27 and in FY 2027-28. 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. In FY 2023-24, a Costof-Service Study was completed and fees are due to be reviewed during the upcoming two-year budget. 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.). 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 2026-27 and FY 2027-28.

Golf Fund:

The Golf Course charges a tiered rate for resident/non-resident, weekday/weekend and seniors. A total of $3.1 million in golf fees and $122,960 in registration fees are budgeted in FY 2026-27 and FY 2027-28. Estimates are based upon an anticipated 80,000 rounds per year. Revenue in the amount of $866,000 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 2026-27 and FY 2027-28, a total of $207,150 in revenue is budgeted in the Solid Waste Fund from commercial recycling charges ($161,000), administrative fees ($30,000), 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. Additionally, $319,200 from parking violations and other fines annually and street sweeping fees budgeted for $338,250 FY 2026-27 and $346,710 in FY 2027-28. These fees support the street sweeping program in the City.

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 and is currently expired. The City is closing this fund since there is no revenue source.

All Fund Revenue Assumptions
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.

Expenditures Actual Amended Bud. Adjusted Budget Budget By Program FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 City Council
Legislative Program 105,260 127,630 127,630 172,930 177,120 Cable Programing 26,851 33,850 33,850 27,500 27,560
Total $132,111 $161,480 $161,480 $200,430 $204,680
City Manager 992,050 1,103,200 1,103,200 1,120,910 1,160,640 Economic Development 241,439 141,230 141,230 0 0
City General
Social Services 16,851 20,900 20,900 20,270 20,270
City Administration 5,882,536 7,087,120 5,907,120 10,673,060 6,167,660 Total 5,899,387 7,108,020 5,928,020 10,693,330 6,187,930 City Clerk
Council Related Services 837,116 841,970 841,970 864,080 933,980 Elections 155,175 24,250 24,250 149,590 14,330
Total 992,291 866,220 866,220 1,013,670 948,310
Finance & Admin. Services
F&AS - Administration 471,406 489,820 489,820 609,680 645,190 Cash Management/Treasury 105,312 103,380 103,380 119,080 119,080 Total 576,718 593,200 593,200 728,760 764,270
Finance
Financial Services 1,182,896 1,419,960 1,419,960 1,613,960 1,685,250 Utility Billing & Cashering 933,961 1,032,940 1,032,940 1,057,230 1,095,170 Business Licensing 163,999 265,520 265,520 234,880 241,660 Purchasing 148,834 164,770 164,770 35,450 35,450
Total 2,429,690 2,883,190 2,883,190 2,941,520 3,057,530 Human Resources
Human Resource Administration 774,124 809,260 809,260 817,760 867,110 Labor Relations 92,047 35,400 35,400 32,850 32,850
Employee Training 4,097 1,750 1,750 6,700 6,950
Total 870,268 846,410 846,410 857,310 906,910
Police Services
Police Contract Services 22,513,439 23,803,290 23,803,290 24,795,560 25,484,030 Local Police Services 43,833 40,090 40,090 45,940 46,690 RSVP Support Services 9,785 14,100 14,100 16,300 16,800 Total 22,567,057 23,857,480 23,857,480 24,857,800 25,547,520 Fire Services
Fire Contract Services 12,590,806 13,120,950 13,120,950 13,015,300 13,453,550 Ambulance Services 2,206,551 2,209,770 2,209,770 2,432,580 2,565,710 Total 14,797,357 15,330,720 15,330,720 15,447,880 16,019,260 Community Development
Administration 928,363 1,362,300 1,362,300 1,089,220 1,137,770 Emergency Planning 144,531 254,060 254,060 223,940 234,050 Total 1,072,894 1,616,360 1,616,360 1,313,160 1,371,820 Building
Administration 1,362,704 1,739,840 1,739,840 1,788,800 1,861,780 Inspection 408,412 626,500 626,500 575,040 597,990
Total 1,771,116 2,366,340 2,366,340 2,363,840 2,459,770 All Programs Expenditure Summary
Expenditures Actual Amended Bud. Adjusted Budget Budget By Program FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 All Programs Expenditure Summary
Planning
Current Planning 1,875,703 3,569,160 3,569,160 1,781,270 1,860,220 Commissions, Boards & Comm. 18,972 37,730 37,730 29,140 29,140 Planning Administration 384,896 518,900 518,900 452,890 478,430 Total 2,279,571 4,125,790 4,125,790 2,263,300 2,367,790 Code Compliance
Code Compliance 1,170,975 1,408,410 1,408,410 1,299,600 1,347,070 Weed Abatement 142,600 396,060 396,060 256,060 256,060
Park Ranger 622,875 770,120 770,120 760,560 803,140
Total 1,936,450 2,574,590 2,574,590 2,316,220 2,406,270 Public Works Admin.

Public Works Admin. 1,906,036 2,974,190 2,974,190 923,350 960,340 Total 1,906,036 2,974,190 2,974,190 923,350 960,340
Engineering
Development Engineering 616,139 678,380 678,380 723,250 743,920 Inspection 426,545 438,300 438,300 462,800 478,660
Traffic 604,775 617,310 617,310 647,860 675,980
Design and General Engineering 260,349 168,250 168,250 283,500 350,420 Streets Engineering 678,124 788,070 788,070 848,020 891,430 Major Street Maintenance 648,085 1,296,230 1,296,230 963,470 963,470 Total 3,234,017 3,986,540 3,986,540 3,928,900 4,103,880 Maintenance Services
Traffic Signals 1,297,211 1,261,150 1,261,150 1,190,150 1,227,580 Traffic Maintenance 239,100 511,470 511,470 415,390 427,860 Maintenance Services Admin. 944,531 999,320 999,320 1,026,130 1,067,790 Street Maintenance & Repair 791,586 922,780 922,780 918,840 947,410 Senior Citizen Facility 54,294 85,850 85,850 54,170 55,940 Parking Maintenance 226,974 226,760 226,760 231,150 232,230 Facilities Maintenance 2,727,814 4,388,140 4,388,140 2,684,270 2,754,440 Street Lighting 672,046 579,490 579,490 613,440 620,350 Total 6,953,556 8,974,960 8,974,960 7,133,540 7,333,600 Park/Beach Maintenance
Trail Maintenance 278,877 365,660 365,660 273,950 276,040 Street Median & Trees 498,167 914,310 914,310 417,890 428,460 Streetscapes 905,949 1,031,480 1,031,480 890,160 892,530 Park Maintenance 3,853,178 4,301,660 4,301,660 3,783,920 3,822,000 Beach Maintenance 6,345,432 3,344,040 3,344,040 703,420 713,140 Parks & Beach Maint. Admin. 588,752 701,430 701,430 666,230 683,840 Total 12,470,355 10,658,580 10,658,580 6,735,570 6,816,010 Bch, Prk & Rec Admin.

Bch, Prk & Rec Admin. 490,841 490,610 490,610 594,930 628,110 Total 490,841 490,610 490,610 594,930 628,110
Recreation
Beach Club 249,008 253,200 253,200 623,640 512,710
Community Center 566,754 612,870 612,870 573,710 587,690 Community Services 1,302,596 1,443,470 1,443,470 1,404,970 1,426,960 Aquatics 1,580,465 1,469,590 1,469,590 1,586,250 1,643,210 VH Sports Field/Aquatics Facility 974,509 1,048,090 1,048,090 899,160 921,120 Steed Park Operations 498,878 644,910 644,910 651,790 667,280 Recreation Program/Events 742,440 811,920 811,920 846,080 876,640 Total 5,914,650 6,284,050 6,284,050 6,585,600 6,635,610 Expenditures Actual Amended Bud. Adjusted Budget Budget By Program FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 All Programs Expenditure Summary
Marine Safety
Operations Rescue 2,143,974 2,201,340 2,201,340 2,195,000 2,306,700 Prevention & Education 105,886 142,850 142,850 144,880 148,160 Total 2,249,860 2,344,190 2,344,190 2,339,880 2,454,860 Total General Fund* 89,777,714 99,287,350 98,107,350 94,359,900 92,335,110 Other Funds
Street Improvement 1,238,783 5,736,250 5,736,250 2,566,770 2,416,770 Gas Tax
2106 Gas Tax 2,842,051 4,268,970 4,268,970 1,234,260 799,260 2107 Gas Tax 586,442 517,310 517,310 558,030 558,030
Road Maintenance Rehabilitation 161,578 3,821,580 3,821,580 6,065,000 2,725,000 Total 3,590,071 8,607,860 8,607,860 7,857,290 4,082,290 Senior Mobility Program 151,585 246,460 246,460 188,090 188,090 Miscellaneous Grants
CDBG Administration 73,422 63,610 63,610 60,170 60,170
CDBG Housing Rehabilitation 25,655 427,210 427,210 150,960 150,960 Public Fac/Infrastructure Grant 78,235 417,640 417,640 290,000 130,000 CDBG Public Services 48,850 47,130 47,130 45,000 45,000 CDBG Commercial Rehab 0 10,000 10,000 10,000 10,000
Total 226,162 965,590 965,590 556,130 396,130
Building Homes & Jobs Act (SB2) Fund 338,217 367,470 367,470 335,610 348,020 Disaster Relief 418,594 80,000 26,780 0 0
Air Quality Improvement 0 80,000 80,000 80,000 80,000
Local Cable Infrastructure 10,960 95,960 95,960 30,080 10,000 Police Grants 200,000 246,420 246,420 0 0
Local Transit Program Grants 1,382,829 1,501,490 1,501,490 2,582,690 1,841,690 Parks Acq. & Development 905,869 1,377,560 816,160 202,730 22,730 Local Drainage Facilities 267,725 2,061,960 2,061,960 277,480 19,070 R C F P P 29,845 360,950 360,950 9,910 9,910
Public Facilities Const. Fee 971,474 348,440 348,440 14,610 14,610 Developers Improvement 1,040,240 11,950 11,950 12,200 12,200 In-Lieu Housing 1,000 6,000 6,000 6,000 6,000
Low Mod Income Housing 5,210 35,210 35,210 80,540 80,540 Capital Improvement
Accrued Leave 73,769 200,000 1,148,810 0 0
Capital Equipment 153,747 696,520 696,520 0 0
Facilities Maintenance 1,916,190 3,513,850 3,513,850 0 0 Capital Improvements 0 0 0 5,280,000 1,620,000
Park Asset Replacement 163,389 2,736,610 2,736,610 0 0
Total 2,307,095 7,146,980 8,095,790 5,280,000 1,620,000 Expenditures Actual Amended Bud. Adjusted Budget Budget By Program FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 All Programs Expenditure Summary
Water
Water Administration 3,049,651 3,081,920 3,081,920 2,430,580 2,501,810 Water Production 16,592,929 17,781,000 17,781,000 18,393,750 19,761,720 Transmission/Distribution 4,990,284 5,944,930 5,944,930 5,815,350 6,021,950 Water Conservation 365,110 519,770 519,770 518,620 528,040 Reclaimed Water 2,973,792 3,063,800 3,063,800 3,144,810 3,258,210 Total Operating 27,971,766 30,391,420 30,391,420 30,303,110 32,071,730 Water Depreciation Res. 2,379,592 24,272,410 20,501,630 5,875,840 4,975,840 Water Acreage Fee Res. 129,242 6,598,840 6,598,840 16,450 16,450 Water Other Agency 1,119,618 4,266,610 4,266,610 514,660 514,660 Total 31,600,218 65,529,280 61,758,500 36,710,060 37,578,680 Sewer
Sewer Administration 1,669,116 1,918,060 1,918,060 2,156,570 2,202,040 Treatment 6,047,653 6,428,290 6,428,290 6,770,950 6,965,140 Collection 4,395,329 4,992,090 4,992,090 4,755,300 4,786,510 Total Operating 12,112,098 13,338,440 13,338,440 13,682,820 13,953,690 Sewer Depreciation Res. 4,777,957 17,773,120 14,778,870 3,104,980 1,454,980 Sewer Connection Fee Res. 2,208,918 3,264,110 3,264,110 117,700 17,700 Sewer Other Agency 10,700 553,670 553,670 60,310 10,310 Total 19,109,673 34,929,340 31,935,090 16,965,810 15,436,680 Storm Drain Utility
Storm Drain Admin. 102,065 119,830 119,830 543,920 574,170 Storm Drain Maintenance 1,456,552 1,633,330 1,633,330 1,654,120 1,681,840 Total Operating 1,558,617 1,753,160 1,753,160 2,198,040 2,256,010 Storm Drain Improvements 4,846,321 3,071,440 2,853,870 1,615,790 4,961,790 Total 6,404,938 4,824,600 4,607,030 3,813,830 7,217,800 Clean Ocean
Storm Water Permit Compliance 823,696 957,670 957,670 0 0 Street Cleaning 644,648 572,600 572,600 0 0
Clean Ocean Improvements 440,403 747,320 747,320 0 0
Total 1,908,747 2,277,590 2,277,590 0 0
Solid Waste Management 351,044 252,800 252,800 1,185,480 1,145,200 Golf Course
Golf Course Maintenance 4,082,472 3,256,430 3,021,430 4,944,510 4,847,440 Golf Starter Operations 257,691 243,270 243,270 254,940 257,400 Total Operating 4,340,163 3,499,700 3,264,700 5,199,450 5,104,840 Golf Course Depreciation Res. 178,580 172,920 172,920 243,480 43,480 Capital Improvement Res. 17,271 900,660 900,660 905,470 3,005,470 Total 4,536,014 4,573,280 4,338,280 6,348,400 8,153,790 Central Services
Central Services 151,288 219,150 219,150 179,580 179,580 Communication Services 255,638 263,810 263,810 270,780 271,200 Total 406,926 482,960 482,960 450,360 450,780
Information Technology 2,270,445 3,790,920 3,790,920 2,827,740 2,929,230 Fleet Services
Fleet Maintenance 1,265,028 1,500,660 1,500,660 1,590,370 1,631,810 Fleet Replacement Reserve 2,143,113 3,025,550 3,067,130 840,330 892,310 Total 3,408,141 4,526,210 4,567,790 2,430,700 2,524,120 Medical Insurance 3,888,364 4,272,050 4,272,050 4,474,340 4,574,340 Expenditures Actual Amended Bud. Adjusted Budget Budget By Program FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 All Programs Expenditure Summary
Workers' Compensation 630,256 698,810 698,810 661,420 707,770 General Liab. Self-ins. 2,988,441 4,038,430 4,038,430 4,329,330 4,240,950 Total All Programs* $180,366,580 $258,760,170 $250,738,340 $194,637,500 $188,442,500 *Includes transfers out amounts

Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Personnel
Full-Time Salaries 17,720,996 20,732,670 20,732,670 21,669,210 23,137,760 Part-Time Salaries 2,141,965 2,233,030 2,233,030 2,113,190 2,132,550 Overtime 1,180,139 875,010 875,010 990,300 1,016,640
Benefits 11,322,989 12,289,930 12,289,930 13,306,130 13,742,970 Total Personnel 32,366,089 36,130,640 36,130,640 38,078,830 40,029,920 Office Supplies 201,621 280,950 280,950 251,100 251,120 Other Operating Supplies 2,438,890 2,835,030 2,835,030 2,921,210 3,014,980 Petroleum Supplies 505,221 655,750 655,750 661,750 661,750 Maintenance Supplies 814,191 1,027,370 1,027,370 1,040,840 1,069,590 Purchased Water 10,972,660 12,062,840 12,062,840 12,848,900 14,062,520 Total Supplies 14,932,583 16,861,940 16,861,940 17,723,800 19,059,960 Contractual Services
Administrative 908,779 1,177,700 1,177,700 1,050,650 1,243,530 Travel and Training 146,078 205,680 205,680 230,630 230,130 Utilities 5,984,615 6,427,070 6,427,070 6,277,350 6,423,780 Maintenance 14,841,545 22,895,210 21,263,860 13,265,230 13,122,850 Internal Services (764,258) (995,000) (995,000) (990,000) (990,000) Fire Contract Services 11,932,616 12,466,740 12,466,740 12,288,630 12,717,730 Ambulance Program 2,059,431 2,081,770 2,081,770 2,282,580 2,410,710 Police Contract Services 20,819,874 22,009,600 22,009,600 22,701,550 23,382,550 Public Safety 448,329 528,160 528,160 528,100 523,910
Legal Services 1,015,607 1,518,750 1,518,750 1,297,500 1,322,000 Rental 110,265 197,460 197,460 178,410 178,830
Animal/Rodent Control 956,633 1,011,290 1,011,290 947,540 988,330 Other Contractual Services 8,181,748 14,284,190 14,284,190 8,585,140 8,593,890 Total Contractual Services 66,641,262 83,808,620 82,177,270 68,643,310 70,148,240 Other Charges
Miscellaneous Charges 575,118 471,810 471,810 603,970 477,860 Claims and Insurance Charges 7,019,183 8,179,460 8,179,460 8,847,810 8,883,300 Taxes and Permits 234,975 298,460 298,460 366,060 369,060 Promotional Charges 166,997 179,770 179,770 205,230 211,300 Recreation Charges 1,052,861 1,187,250 1,187,250 1,252,640 1,252,820 Social Services 220,208 364,950 364,950 257,170 257,170 Depreciation 9,270,592 8,954,700 8,954,700 7,964,000 7,964,000 Contingency Reserve 1,227 21,900 21,900 30,000 30,000
Total Other Charges 18,541,161 19,658,300 19,658,300 19,526,880 19,445,510 Capital Outlay
Improvements Other Than Bldg. 18,709,525 68,637,250 63,614,250 19,984,000 18,805,000 Equipment 2,330,362 4,561,770 4,603,350 2,226,270 987,910 Major Maintenance 1,975,433 3,945,620 3,945,620 1,915,000 1,455,000 One-time Studies 293 1,390,900 1,390,900 0 0
Total Capital Outlay 23,015,613 78,535,540 73,554,120 24,125,270 21,247,910 Interdepartmental Charges
Interdepartmental Charges 8,330,310 8,720,350 8,720,350 8,398,810 8,554,780 Charges from Other Funds 0 60,000 60,000 35,000 35,000
Charges to Other Funds 0 (31,000) (31,000) 0 0
General Fund Overhead Charge 2,839,830 2,839,830 2,839,830 2,999,050 2,999,050 Total Interdepartmental Charges 11,170,140 11,589,180 11,589,180 11,432,860 11,588,830 Interfund Transfers 10,159,219 8,445,730 8,451,670 12,628,410 4,424,000 Debt Service 3,540,513 3,730,220 2,315,220 2,478,140 2,498,130 Ending Fund Balances 158,704,054 84,416,514 94,773,454 87,084,014 82,559,894 Total Expenditures/Uses* $180,366,580 $258,760,170 $250,738,340 $194,637,500 $188,442,500 *excluding fund balances
All Fund Expenditures Summary
Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Personnel
Salaries, Regular Full-Time 17,720,996 20,732,670 20,732,670 21,669,210 23,137,760 Salaries, Regular Part-Time 84,021 87,780 87,780 94,710 101,200 Salaries, Hourly Part-Time 2,057,944 2,145,250 2,145,250 2,018,480 2,031,350 Regular Overtime 0 4,470 4,470 4,470 4,470
Premium Overtime, Regular 1,143,481 830,590 830,590 950,670 974,190 Premium Overtime, Part-Time 36,658 39,950 39,950 35,160 37,980 Accrued Leave Payoff 398,221 549,470 549,470 370,800 371,340 Education Incentive Pay 301 310 310 580 580
Assignment Pay 278,700 255,780 255,780 255,780 255,780
Tool Replacement Allowance 500 500 500 500 500
Auto Allowance 24,000 41,700 41,700 24,000 24,000
Travel Allowance 15,919 0 0 27,000 27,000
Phone Allowance 4,404 19,020 19,020 5,410 5,410
Educational Reimbursement 11,749 26,970 26,970 27,710 27,710 Bilingual Pay 4,893 4,700 4,700 6,840 6,890
FICA 1,159,809 1,276,120 1,276,120 1,314,560 1,402,370
Medicare 308,362 328,520 328,520 340,440 364,040
State Disability Insurance 219,787 233,500 233,500 282,370 300,980 A. D. & D. Insurance 3,269 3,830 3,830 4,060 4,040
Long Term Disability Insurance 53,553 65,150 65,150 65,440 63,390 State Unemployment Insurance 31,883 51,060 51,060 52,800 55,970 Workers' Compensation Insurance 560,169 589,520 589,520 586,810 621,320 Life Insurance 39,563 49,150 49,150 53,050 48,340
Medical Insurance 3,129,855 3,499,330 3,499,330 3,987,430 4,126,640 P.E.R.S. Retirement Premium 177,444 218,800 218,800 271,930 283,120 San Clemente Retirement Premium 1,680,827 2,005,450 2,005,450 2,081,660 2,203,940 Retirement Premium (UAL) 3,084,350 2,926,290 2,926,290 3,401,050 3,401,050 Deferred Compensation 56,880 68,020 68,020 64,250 64,250 Deferred Compensation, Part Time 78,551 76,740 76,740 81,660 84,310 Total Personnel 32,366,089 36,130,640 36,130,640 38,078,830 40,029,920 Supplies
Office Supplies 84,755 91,920 91,920 92,690 92,450
Postage 112,856 180,770 180,770 152,520 152,620
Data Processing Supplies 4,010 8,260 8,260 5,890 6,050
Horticultural Supplies 150,937 159,230 159,230 172,540 185,890 Leadership Supplies 1,349 1,250 1,250 1,250 1,250
Medical Supplies 13,995 16,820 16,820 16,990 17,060
Chemical Supplies 1,072,497 1,241,830 1,241,830 1,362,210 1,408,180 Laboratory Supplies 62,359 67,110 67,110 76,550 82,680
Janitorial Supplies 57,815 63,970 63,970 65,560 67,550
Photographic Supplies 0 3,150 3,150 1,950 1,950
Protective Supplies 31,227 41,340 41,340 42,340 43,370
Gasoline 447,236 580,000 580,000 586,000 586,000
Propane 151 1,500 1,500 1,500 1,500
Diesel Fuel 57,834 74,250 74,250 74,250 74,250
Educational Material 7,431 10,180 10,180 7,330 7,480
Books, Codes and Supplement 3,258 15,750 15,750 8,550 12,550 Office Furniture and Equipment 31,905 93,320 93,320 59,320 59,470 All Fund Expenditures By Line Item
Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 All Fund Expenditures By Line Item
Small Tools and Equipment 106,888 107,980 107,980 110,860 113,360 Clothing and Uniforms 74,665 72,570 72,570 92,840 93,130 Service Awards 1,442 4,440 4,440 4,440 4,440
Other Operating Supplies 971,686 1,027,240 1,027,240 1,025,100 1,048,760 Concession Supplies 47,366 120,000 120,000 90,000 90,000 Water Meter Purchase 0 2,140 2,140 2,140 2,140
Painting Supplies 1,118 6,350 6,350 6,510 6,680
Automotive & Equipment Parts 65,087 60,500 60,500 67,900 74,390 Street Signs 60,358 60,540 60,540 50,000 50,000
Street Materials 46,147 46,000 46,000 46,000 46,000
Other Maintenance Supplies 445,551 640,690 640,690 651,670 668,240 Purchased Water 10,972,660 12,062,840 12,062,840 12,848,900 14,062,520 Total Supplies 14,932,583 16,861,940 16,861,940 17,723,800 19,059,960 Contractual Services
Advertising 22,710 22,440 22,440 26,810 27,190
Legal Notices 20,851 38,750 38,750 38,750 36,750
Imaging of Documents 31,614 50,000 50,000 100,000 100,000 Printing and Binding 47,412 81,890 81,890 44,880 65,390 Travel and Training 129,397 184,420 184,420 208,570 207,890 Required Licensing Certification 15,338 16,340 16,340 17,200 17,380 Mileage 1,343 4,920 4,920 4,860 4,860
Code Updating Service 12,724 13,000 13,000 13,000 63,000 Property Insurance 773,468 971,620 971,620 827,210 951,200 OCFA Cont Facilities Maint 50,070 46,090 46,090 45,000 45,000 Data Lines 75,246 95,210 95,210 95,200 95,200
Internet Services 0 3,000 3,000 3,000 3,000
Telephone 221,176 220,200 220,200 234,300 234,300
Natural Gas 227,246 315,460 315,460 252,070 258,940
Electricity 3,720,575 3,750,700 3,750,700 3,756,820 3,855,550 Caltrans/Bahia Electricity 12,418 11,780 11,780 11,780 12,090 Water 949,740 1,092,640 1,092,640 976,250 1,010,590
Refuse Collection Service 0 103,000 103,000 92,700 92,700 Effluent Water 315,560 286,440 286,440 294,170 286,440
Landfill Fees 412,584 502,550 502,550 516,060 529,970
Maintenance of Buildings 387,226 468,790 468,790 474,160 485,040 Maintenance of Restrooms 194,150 189,880 189,880 203,900 196,830 Maintenance of Improvements 3,786,235 7,240,950 5,609,600 2,595,250 2,250,250 Maintenance of Beaches 280,198 333,060 333,060 319,700 319,700 Maintenance of Landscaping 2,605,121 2,633,710 2,633,710 2,770,720 2,764,760 Maintenance of Trees 549,460 581,630 581,630 484,540 444,420 Beach Cleaning 16,000 16,000 16,000 16,000 16,000
Maintenance of Office Equipment 31,041 45,730 45,730 45,150 45,150 Maintenance of Auto Equipment 43,695 48,070 48,070 62,350 63,070 Maintenance of Operating Equip. 389,023 531,930 531,930 483,040 488,020 Maint. of Computer Hardware 89,896 157,600 157,600 146,250 148,750 Maint. of Computer Software 1,082,181 1,180,590 1,180,590 1,247,620 1,268,620 Maintenance of Radio Equipment 70,275 86,000 86,000 87,350 89,970 Maintenance of Other Facilities 4,233,639 8,326,740 8,326,740 2,951,840 3,156,560 Maintenance of MO2 Diversion Fac. 29,332 32,000 32,000 32,860 33,750 Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 All Fund Expenditures By Line Item
Graffiti Removal 84,784 91,700 91,700 78,700 84,700
Graffiti - Administration 41,200 36,000 36,000 36,000 36,000 Contracted Custodial Services 338,004 367,000 367,000 404,800 406,260 Center Striping/Markings 60,131 100,000 100,000 75,000 75,000 Street Sweeping Services 529,954 427,830 427,830 750,000 750,000 Engineering Services (764,258) (995,000) (995,000) (990,000) (990,000) SFR Plan Check 85,669 60,000 60,000 65,000 65,000
Clerical Services 18,186 61,000 61,000 31,500 31,500
Answering Services 7,460 10,740 10,740 11,040 11,320
Accounting and Auditing 26,478 91,830 91,830 75,700 80,700 Bank Merchant Fees 531,596 430,000 430,000 505,680 505,680 Broker Commissions 75,795 0 0 0 0
Fire Contract Services 11,743,322 12,271,770 12,271,770 12,087,700 12,510,770 OCFA Vehicle Replacement 189,294 194,970 194,970 200,930 206,960 Ambulance Program 2,059,431 2,081,770 2,081,770 2,282,580 2,410,710 Crossing Guards 291,836 327,450 327,450 320,630 314,630 Police Contract Services 20,819,874 22,008,050 22,008,050 22,700,000 23,381,000 Parking Citation Processing 156,493 200,710 200,710 207,470 209,280 Citizen Academy - Police 0 1,550 1,550 1,550 1,550
Legal Services - Retainer 374,518 400,000 400,000 412,000 424,500 Legal - Contingency 0 110,000 110,000 100,000 100,000
Other Legal Services 641,089 1,008,750 1,008,750 785,500 797,500 Medical Examinations 27,533 26,900 26,900 26,900 26,900 Investigative Services 101,893 28,550 28,550 36,000 36,000 Transit Services 0 0 0 305,200 304,200
Professional Services 2,415,627 3,343,020 3,343,020 2,398,540 2,395,290 Developers Reimbursement 0 50,000 50,000 25,000 25,000
Other Reimbursements 0 0 0 0 0
Accessibility Compliance Train/Svcs 499 0 0 20,500 20,500 Professional Studies 517,888 1,779,760 1,779,760 11,350 11,350 Rental of Land 50,453 54,300 54,300 41,500 41,500
Rental of Equipment 39,322 115,340 115,340 111,960 112,130 Rental of Uniforms 20,490 27,820 27,820 24,950 25,200
Animal Control and Shelter 921,780 966,440 966,440 919,540 960,330 Landscape Rodent Control 34,853 44,850 44,850 28,000 28,000 Contractual Services 4,157,718 8,201,880 8,201,880 4,846,400 4,856,590 Temporary Services 22,725 0 0 0 0
Sidewalk Pressure Wash 119,606 103,860 103,860 106,330 103,860 Inspection Services 73,075 96,650 96,650 120,000 120,000 Total Contractual Services 66,641,262 83,808,620 82,177,270 68,643,310 70,148,240 Other Charges
Court Costs/Citations 0 80 80 80 80
Claims Paid 671,628 794,690 794,690 510,000 510,000
Premiums Paid - Delta Care 20,282 30,900 30,900 30,900 30,900 Claims Paid - Delta Dental 113,912 162,500 162,500 162,500 162,500 Retiree Premiums - Dental 2,036 3,090 3,090 3,090 3,090 Premiums Paid - Medical 3,256,548 3,446,000 3,446,000 3,646,000 3,746,000 Premiums Paid - Vision 52,076 71,660 71,660 71,660 71,660 Retiree Claims - Delta Dental 38,938 60,000 60,000 60,000 60,000 Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 All Fund Expenditures By Line Item
Retiree Premiums - Medical 204,149 284,500 284,500 284,500 284,500 Retiree Premiums - Vision 8,759 10,000 10,000 10,000 10,000 Claims Administration 47,470 81,990 81,990 64,000 65,000 Retiree Health Premium (OPEB) 100,001 100,000 100,000 100,000 100,000 Wellness Program 7,022 9,000 9,000 6,910 6,910
Workers' Compensation Premiums 211,713 275,000 275,000 269,000 309,350 Excess Insurance Premiums 2,291,671 2,859,130 2,859,130 3,636,160 3,530,300 Dues and Subscriptions 131,634 150,330 150,330 144,850 145,680 Property Taxes 3,743 6,460 6,460 10,060 10,060
Other Taxes 17,687 12,000 12,000 14,000 14,000
N P D E S Permits 213,545 280,000 280,000 342,000 345,000 Expenditure of Grants 20,899 19,980 19,980 16,150 16,150 Licenses and Permits 175,574 216,110 216,110 225,870 230,250 Boards & Commissions Expense 1,700 500 500 500 500
Special Meetings and Events 95,248 87,170 87,170 94,490 100,360 Fourth of July Celebration 43,689 54,800 54,800 74,940 74,940 City General Special Events (1,140) 0 0 0 0
Election Expenses/Special Elections 141,751 0 0 133,260 0 Recreation Special Events Expenses 104,537 109,000 109,000 111,680 111,860 Contract Class Instructors 948,324 1,078,250 1,078,250 1,140,960 1,140,960 Community Relations Expense (4,800) 1,800 1,800 1,800 2,000 Volunteer Program Expense 4,101 4,160 4,160 6,420 6,420 OCTA Senior Center Trans 151,125 246,000 246,000 185,000 185,000 Crime Prevention Expenditures 953 15,500 15,500 1,500 1,500 Character Counts Expenditures 0 7,920 7,920 500 500
Parent Project Expenditures 0 25,250 25,250 250 250
Trauma Intervention Program 8,328 8,090 8,090 9,000 9,000 Downtown Business Assoc Subsidy 34,000 34,000 34,000 34,000 34,000 Tourist & Conv. Bureau Subsidy 0 2,000 2,000 0 0
Marine Unit Support 16,851 20,900 20,900 17,500 17,500
Social Services Grants 38,850 37,130 37,130 37,000 37,000 Water Use Efficiency Rebate Program 11,312 55,610 55,610 57,110 58,660 Environmental Sustainability Grant 8,000 8,000 8,000 8,140 8,280 Depreciation 6,396,366 6,152,700 6,152,700 6,010,000 6,010,000 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 1,000,000 1,000,000 Amortization Expense 72,226 0 0 0 0
Refund of Prior Year Revenue 68,241 2,000 2,000 1,000 1,000 Other Operating Expense 8,985 10,200 10,200 10,100 10,350 Contingency Reserve 1,227 21,900 21,900 30,000 30,000
Total Other Charges 18,541,161 19,658,300 19,658,300 19,526,880 19,445,510 Capital Outlay
Improvements Other Than Bldg. 18,624,380 68,627,250 63,604,250 19,949,000 18,770,000 Tenant Improvements 85,145 10,000 10,000 35,000 35,000
Office Furniture and Equipment 0 0 0 120,000 0
Computer Equipment 119,996 1,035,540 1,035,540 89,000 91,000 General Machinery and Equipment 6,203 275,580 275,580 457,340 10,000 Automotive Equipment 2,204,163 3,250,650 3,292,230 1,559,930 886,910 Major Maintenance 1,296,594 2,143,610 2,143,610 675,000 375,000 Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 All Fund Expenditures By Line Item
Sidewalk Repair & Improvements 148,659 952,010 952,010 150,000 150,000 Sidewalk Improvements 0 0 0 290,000 130,000
Major Street Maintenance 380,359 600,000 600,000 550,000 550,000 Slurry Seal 149,821 250,000 250,000 250,000 250,000
Capital Study 293 1,390,900 1,390,900 0 0
Total Capital Outlay 23,015,613 78,535,540 73,554,120 24,125,270 21,247,910 Interdepartmental Charges
Insurance Charges 2,695,200 2,695,200 2,695,200 2,784,030 2,940,000 Postage Charges 80,450 80,450 80,450 66,370 66,370
Duplicating Charges 65,490 65,490 65,490 71,320 71,320
EDMS Charges 34,330 34,330 34,330 0 0
Information Technology Charges 2,413,130 2,413,130 2,413,130 2,799,230 2,799,230 Communications Charges 182,540 182,540 182,540 216,790 216,790 Fleet Rental Charges 2,063,230 2,443,270 2,443,270 2,461,070 2,461,070 Capital Equipment Rep. Charge 229,100 229,100 229,100 0 0 Park Asset Replacement Charge 220,000 230,000 230,000 0 0 Facilities Maintenance Rep. Charge 346,840 346,840 346,840 0 0 Charges from Weed Abatement 0 25,000 25,000 25,000 25,000 Charges from Engineering 0 20,000 20,000 10,000 10,000
Charges from Maintenance 0 15,000 15,000 0 0
General Fund Overhead Charges 2,839,830 2,839,830 2,839,830 2,999,050 2,999,050 Charges to Other Funds 0 (31,000) (31,000) 0 0
Total Interdepartmental Charges 11,170,140 11,589,180 11,589,180 11,432,860 11,588,830 Interfund Transfers
Transfer to General Fund 2,521,641 1,759,910 2,735,500 608,000 608,000 Transfer to 2106 Gas Tax Fund 15,000 55,200 55,200 23,000 27,000 Transfer to Storm Drain Fund 500,000 450,000 450,000 258,410 0 Transfer to St. Improvement Fund 700,000 700,000 700,000 250,000 250,000 Transfer to Golf Fund 39,004 35,000 35,000 1,789,000 1,789,000 Transfer to Water Fund 1,000,000 1,700,000 1,700,000 3,000,000 0 Transfer to Sewer Depreciation 0 200,000 200,000 0 0
Transfer to Sewer Connection 2,319,650 2,319,650 1,350,000 0 0 Transfer to Accrued Leave Fund 200,000 0 0 0 0
Transfer to Facilities Maintenance 400,000 400,000 400,000 0 0 Transfer to Other Funds 2,463,924 825,970 825,970 6,700,000 1,750,000 Total Interfund Transfers 10,159,219 8,445,730 8,451,670 12,628,410 4,424,000 Debt Service
Principal Expenditure 1,918,847 200,000 0 0 0
Water Loan Principal 0 724,500 724,500 740,420 756,710
Lease/Purchase Principal 39,821 27,710 27,710 29,670 31,780 Water Loan Interest 183,924 176,200 176,200 160,200 143,900 Lease/Purchase Interest 10,725 41,810 6,810 4,850 2,740 SBITA Interest Expense 20,348 0 0 0 0
P.E.R.S. Unfunded Liability 1,366,848 2,560,000 1,380,000 1,543,000 1,563,000 Total Debt Service 3,540,513 3,730,220 2,315,220 2,478,140 2,498,130 Total: $180,366,580 $258,760,170 $250,738,340 $194,637,500 $188,442,500 * General Government includes: City Manager, City Council, City Clerk, and City General and excludes transfers out.

General Fund Revenues and Expenditures
FY 2026-27
Miscellaneous $3.23
Service Charges $8.14
Interest & Rents $4.06
Fines $0.63
Intergovernmental $0.72
Permits & Fees $1.53
Property Taxes $50.82
Sales Taxes $12.92
Other Taxes $6.26
General Fund Revenues
FY 2027
(in millions)
Total - $88.3 million
Beaches, Parks
& Rec. $7.18
Public Works
$18.72
Community
Development
$8.26
Fire Services
$15.45
Police Services
$24.86
Marine Safety
$2.34
Finance & Admin
Services $4.53
General
Government* $6.50
General Fund Expenditures
by Department
FY 2027
(in millions)
Total - $87.8 million
Debt Service
$1.54
Interdepartmental
Charges $5.48
Capital Outlay $1.37
Other Charges
$1.80
Contractual
Services
$50.78
Supplies
$1.55
Personnel
$25.32
General Fund Expenditures
By Category
FY 2027
(in millions)
Total - $87.8 million
FY 2026-27 General Fund Operating Surplus - $471,620
* General Government includes: City Manager, City Council, City Clerk, and City General and excludes transfers out.

General Fund Revenues and Expenditures
FY 2027-28
Miscellaneous $3.23
Service Charges…
Interest & Rents $4.37
Fines $0.64
Intergovernmental $0.66
Permits & Fees $1.55
Property Taxes $52.12
Sales Taxes $13.21
Other Taxes $7.08
General Fund Revenues
FY 2028
(in millions)
Total - 91.1 million
FY 2027-28 General Fund Operating Surplus - $496,330
Beaches, Parks
& Rec. $7.26
Public Works
$19.21
Community
Development …
Fire Services
$16.02
Police Services
$25.55
Marine Safety
$2.45
Finance & Admin
Services $4.73
General Government*
$6.72
General Fund Expenditures
by Department
FY 2028
(in millions)
Total - $90.6 million
Debt Service
$1.56
Interdepartmental
Charges $5.61
Capital Outlay $1.27
Other Charges
Contractual $1.67
Services
$52.28
Supplies
$1.58
Personnel
$26.58
General Fund Expenditures
By Category
FY 2028
(in millions)
Total - $90.6 million
General Fund Actual Amended Bud. Adjusted Budget Budget FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28
Revenues:

Taxes 66,303,066 68,560,450 68,560,450 70,005,160 72,411,760 Permits & Fees 1,771,883 1,466,870 1,466,870 1,527,380 1,546,480 Intergovernmental 1,205,861 3,096,350 3,096,350 718,430 664,430 Service Charges 7,795,937 7,573,880 7,573,880 8,144,180 8,196,810 Fines 616,742 624,600 624,600 626,750 637,300
Interest & Rents 4,830,835 3,916,550 3,916,550 4,055,570 4,365,740 Miscellaneous Income 332,077 69,350 69,350 70,180 71,050 Interfund Revenue 3,043,600 3,042,600 3,042,600 3,160,870 3,160,870 Total Revenues 85,900,001 88,350,650 88,350,650 88,308,520 91,054,440 Expenditures: Actual Amended Bud. Adjusted Budget Budget Expenditures by Category FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Personnel $21,640,937 $23,954,020 $23,954,020 $25,317,100 $26,580,660 Supplies 1,456,243 1,629,130 1,629,130 1,547,110 1,583,880 Contractual Services 49,102,356 54,496,280 54,496,280 50,779,880 52,283,590 Other Charges 1,540,898 1,568,640 1,568,640 1,795,470 1,668,910 Capital Outlay 7,074,638 7,360,550 7,360,550 1,370,000 1,265,000 Interdepartmental Charges 5,728,340 5,937,560 5,937,560 5,484,340 5,613,070 Debt Service 1,366,848 2,560,000 1,380,000 1,543,000 1,563,000 Total Expenditures 87,910,260 97,506,180 96,326,180 87,836,900 90,558,110 Expenditures By Department
General Government 6,389,824 7,598,980 6,418,980 6,505,340 6,724,560 Finance & Administrative Services 3,876,676 4,322,800 4,322,800 4,527,590 4,728,710 Public Safety 39,614,274 41,532,390 41,532,390 42,645,560 44,021,640 Community Development 7,060,031 10,683,080 10,683,080 8,256,520 8,605,650 Public Works 24,563,964 26,594,270 26,594,270 18,721,360 19,213,830 Beaches, Parks & Recreation 6,405,491 6,774,660 6,774,660 7,180,530 7,263,720 Total Expenditures 87,910,260 97,506,180 96,326,180 87,836,900 90,558,110 Fund Balance: The General Fund's Fund Balance is presented on the next page and is comprised of restricted, committed, assigned, and unassigned fund assets.

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 : Revenues are generated from general taxes, including property and sales taxes, service charges, permits and other fees, investment earnings and other intergovernmental revenues. Expenditures are for the operating costs of the City including police, fire, public works, development, recreation and administration of these programs. These exclude transfers in and transfers out to fund balance.

Revenues and Expenditures
$ 26,236,864
General Fund FY 2026-27 Budget
General Fund Revenues $ 88,308,520
Less: General Fund Expenditures (87,836,900)
General Fund Operating Surplus 471,620
General Fund FY 2027-28 Budget
General Fund Revenues $ 91,054,440
Less: General Fund Expenditures (90,558,110)
General Fund Operating Surplus 496,330
27,204,814
Transfers In:

FY 2027 - Gas Tax and Misc Grant Funds $ 608,000
FY 2028 - Gas Tax and Misc Grant Funds 608,000
Transfers out:

Senior Mobility Fund (50,000)
Capital Improvement Fund (5,000,000)
Storm Drain Fund (2,100,000)
Transit Fund (700,000)
PHLA Fund (250,000)
Solid Waste Fund (200,000)
Net Transfers (7,084,000)
$ 20,120,814
General Fund - Fund Balance
Ending Fund Balance: Assigned fund balance includes Emergency reserves, pension reserves, and accrued leave reserves and is 91% or $18.4 million and unassigned fund balance is $1.7 million or 9% of the total General Fund - fund balance.

The following table summarizes General Fund activity for the two year budget cycle, with information on beginning and ending fund balance. The General Fund balance at the beginning of the two-year budget cycle is $26.2 million and increases to $27.2 million. Net transfers made total $7.1 million and decrease the fund balance to $20.1 million.

Ending Fund Balance at June 30, 2028
Subtotal, before Transfers
Beginning Fund Balance at June 30, 2026
Emergency Reserve
$16.3 81%
Pension - Section 115
Trust $1.2 6%
Accrued Leave $0.9 4%
Unassigned Fund Balance
$1.7 9%
Fund Balance
Ending fund balance June 30, 2028
$20.1 million
($ in millions)
Revenues Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Property Tax $45,913,000 $47,398,200 $47,398,200 $49,354,380 $51,324,040 Transient Occupancy Tax 3,142,121 3,550,000 3,550,000 3,300,000 3,400,000 Sales Tax 12,771,872 13,209,500 13,209,500 12,923,530 13,210,470 Franchise Tax 2,358,391 2,400,000 2,400,000 2,327,000 2,327,000 Property Transfer Tax 896,222 720,000 720,000 720,000 720,000 Assessments & Delinquent Taxes 106,826 67,750 67,750 75,250 75,250 Business License Tax 1,114,634 1,215,000 1,215,000 1,305,000 1,355,000 Total Taxes 66,303,066 68,560,450 68,560,450 70,005,160 72,411,760 Construction Permits 1,546,996 1,301,370 1,301,370 1,346,880 1,365,980 Alarm Permits 72,000 70,000 70,000 70,000 70,000
Miscellaneous Permits 152,887 95,500 95,500 110,500 110,500 Total Permits & Fees 1,771,883 1,466,870 1,466,870 1,527,380 1,546,480 Grants 900,296 2,825,350 2,825,350 443,430 389,430
Motor Vehicle Tax 101,072 70,000 70,000 80,000 80,000
Other State Subventions 204,493 201,000 201,000 195,000 195,000 Total Intergovernmental 1,205,861 3,096,350 3,096,350 718,430 664,430 Planning Development Fees 164,751 204,200 204,200 204,200 204,200 Plan Check Fees 805,538 672,410 672,410 778,400 786,340 General Government Fees 12,088 6,400 6,400 57,400 57,400 Traffic Fees - 1,200 1,200 1,200 1,200
Weed & Nuisance Abatement 9,227 134,150 134,150 9,300 9,300 Ambulance Service Charges 2,868,902 2,826,900 2,826,900 2,926,900 2,927,000 Marine Safety Fees 278,255 245,400 245,400 298,110 305,130 Public Safety Fees - 600 600 250 250
Parking Meters & Permits 1,420,807 1,295,000 1,295,000 1,390,000 1,410,000 Inspection Fees 108,427 81,500 81,500 96,500 96,500
Recreation Fees 2,127,942 2,106,120 2,106,120 2,381,920 2,399,490 Total Service Charges 7,795,937 7,573,880 7,573,880 8,144,180 8,196,810 Parking Violations 326,582 330,000 330,000 335,000 340,000 Vehicle Code & Court Fines 228,293 242,500 242,500 210,000 215,500 Other Fines 61,867 52,100 52,100 81,750 81,800
Total Fines 616,742 624,600 624,600 626,750 637,300
Interest 1,521,409 560,000 560,000 600,000 595,000
Site leases 620,830 670,520 670,520 664,630 697,330
Facility Rental 2,688,596 2,686,030 2,686,030 2,790,940 3,073,410 Total Interest and Rents 4,830,835 3,916,550 3,916,550 4,055,570 4,365,740 Miscellaneous Revenue 332,077 69,350 69,350 70,180 71,050 General Fund O/H Charges 3,043,600 3,042,600 3,042,600 3,160,870 3,160,870 Total Other Revenues 3,375,677 3,111,950 3,111,950 3,231,050 3,231,920 Total Revenues 85,900,001 88,350,650 88,350,650 88,308,520 91,054,440 Transfers In 2,521,641 1,759,910 2,708,720 608,000 608,000 Total Funding Sources $88,421,642 $90,110,560 $91,059,370 $88,916,520 $91,662,440 General Fund Revenue Summary
by Category
PRIOR YEARS BUDGET AMOUNT $ 88,350,650 $ 88,308,520
Summary of changes:

Taxes
Property tax (excludes property transfer tax) 1,956,180 1,969,660 Transient occupancy tax (250,000) 100,000
Sales tax (285,970) 286,940
Business License tax 90,000 50,000
Franchise tax (73,000) -
Permits & fees
Construction permits 45,510 19,100
Intergovernmental revenues
State grants (2,456,920) -
County grants (125,000) (55,000)
Service Charges
Ambulance service charges 100,000 100
Recreation program fees 275,800 17,570
Inspection fees 15,000 -
Plan Check fees 105,990 7,940
Weed & Nuisance Abatement (124,850) -
Fines
Vehicle Code & Court Fines
Parking Violations 5,000 5,000
Vehicle Code and Court Fines (32,500) 5,500
Interest & Rents
Other city leases, including Negocio building (5,890) 32,700 Interest 40,000 (5,000)
Facility Rentals 104,910 282,470
Other Revenues
General Fund overhead charges 118,270 -
Aggregate Change in Other Categories 455,340 28,940
FISCAL YEAR BUDGETED REVENUES $ 88,308,520 $ 91,054,440 FY 2026-27 FY 2027-28
General Fund Revenue Overview
Revenues Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Taxes
Current Year Secured Taxes $34,595,089 $36,118,000 $36,118,000 $37,229,990 $38,719,190 Current Year Unsecured Taxes 1,098,844 986,000 986,000 1,271,370 1,325,250 Supp. Roll Property Taxes 823,795 590,000 590,000 590,000 590,000 ERAF Property Tax 9,395,250 9,718,400 9,718,400 10,335,430 10,773,430 Prior Year Secured & Unsecured 260,556 190,000 190,000 200,000 200,000 Property Tax Admin. Charge (260,534) (204,200) (204,200) (272,410) (283,830) Transient Occupancy Tax 2,356,989 2,500,000 2,500,000 2,400,000 2,500,000 Transient Occupancy Tax Vacation Rental 785,132 1,050,000 1,050,000 900,000 900,000 General Sales Tax 12,183,102 12,585,000 12,585,000 12,313,490 12,600,430 P.S. Sales Tax Augmentation 588,770 624,500 624,500 610,040 610,040 San Diego Gas & Electric 865,878 840,000 840,000 850,000 850,000 Southern California Gas 170,726 200,000 200,000 200,000 200,000 Cox Communications 720,050 790,000 790,000 700,000 700,000 CR&R 581,159 535,000 535,000 550,000 550,000
Other Franchise Fees 8,899 15,000 15,000 7,000 7,000
Parimutual Taxes 11,679 20,000 20,000 20,000 20,000
Property Transfer Tax 896,222 720,000 720,000 720,000 720,000 Business License Tax 1,000,399 1,110,000 1,110,000 1,200,000 1,250,000 Home Occupation Permits 114,235 105,000 105,000 105,000 105,000 Penalty & Interest - Delqnt. Prop. Tax 106,566 67,500 67,500 75,000 75,000 Penalty & Interest - Delqnt. Prop. Assmt. 260 250 250 250 250 Total Taxes 66,303,066 68,560,450 68,560,450 70,005,160 72,411,760 Permits & Fees
Building Permits 799,503 649,950 649,950 682,450 696,100 Disability Access/Educ Fee 20,869 20,500 20,500 20,500 20,500 Electrical Permits 274,422 336,400 336,400 336,400 336,400 Mechanical Permits 118,785 96,520 96,520 101,350 103,400 Plumbing Permits 234,409 164,220 164,220 172,400 175,800 Grading Permits 17,944 16,140 16,140 16,140 16,140
STLU Permit Fee 81,064 17,640 17,640 17,640 17,640
Street Encroachment Permits 152,887 95,000 95,000 110,000 110,000 Alarm Permits 72,000 70,000 70,000 70,000 70,000
Miscellaneous Permits 0 500 500 500 500
Total Permits & Fees 1,771,883 1,466,870 1,466,870 1,527,380 1,546,480 Intergovernmental
Mandated Cost Reimbursement 73,896 65,000 65,000 65,000 65,000 S.O.N.G.S. Grant 170,757 188,430 188,430 188,430 188,430 Coastal Conservatory Grant 0 1,719,000 1,719,000 0 0
Other State Grant 538,290 737,920 737,920 0 0
Motor Vehicle Tax 101,072 70,000 70,000 80,000 80,000
Homeowners Exempt. Subvention 130,597 136,000 136,000 130,000 130,000 State COPS Grant 0 0 0 200,000 201,000
Other County Grants 0 180,000 180,000 55,000 0
Other Governmental Revenues 191,249 0 0 0 0
Total Intergovernmental 1,205,861 3,096,350 3,096,350 718,430 664,430 General Fund Revenues By Line Item
Revenues Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 General Fund Revenues By Line Item
Service Charges
Business License Processing Fee 46,787 45,000 45,000 45,000 45,000 Building Plan Check Fees 623,380 520,910 520,910 616,900 624,840 Planning Plan Check Fees 60,185 70,000 70,000 70,000 70,000 Transportation Permits 1,248 1,200 1,200 1,200 1,200
Improvement Plan Check Fees 34,343 30,000 30,000 30,000 30,000 Landscape Plan Check Fees 26,833 1,500 1,500 1,500 1,500 SFR Plan Check Fee 60,797 50,000 50,000 60,000 60,000
Reproduction of Documents 1,423 1,400 1,400 1,400 1,400 Imaging of Documents 0 0 0 51,000 51,000
Map Sales 9 20 20 20 20
Bad Check Service Charges 10,665 5,000 5,000 5,000 5,000 Other Planning Service Fees 12,793 8,000 8,000 8,000 8,000 Planning - CC Applications 11,961 5,500 5,500 5,500 5,500 Planning - PC Applications 13,261 77,000 77,000 77,000 77,000 Planning - ZA Applications 8,865 16,000 16,000 16,000 16,000 Planning - Admin Applications 37,423 25,000 25,000 25,000 25,000 Traffic Model Fees 0 700 700 700 700
Traffic Review Fees 0 500 500 500 500
General Plan Update Fee 16,386 18,000 18,000 18,000 18,000 Weed Assessments - Current Year 3,613 3,000 3,000 3,000 3,000 Weed Assessments - Prior Year 0 1,000 1,000 1,000 1,000 Nuisance Abatement Reimb. 5,604 130,000 130,000 5,000 5,000 Sign Storage Fee 10 150 150 300 300
Ambulance Service Charges 2,839,202 2,800,000 2,800,000 2,900,000 2,900,000 Ambulance Subscription Fees 29,700 26,900 26,900 26,900 27,000 Special Lifeguard Services 7,973 6,500 6,500 6,440 6,750 Junior Lifeguard Services 189,585 207,900 207,900 222,500 222,500 Special Beach Events Fees 68,684 21,000 21,000 53,670 60,380 Film Permit Fees 12,013 10,000 10,000 15,500 15,500
Visa Letter Service 0 100 100 0 0
Police Duplication Fees 0 250 250 0 0
Other Police Dept. Service Charge 0 250 250 250 250
Parking Meters 1,201,690 1,085,000 1,085,000 1,180,000 1,200,000 Parking Permits 219,117 210,000 210,000 210,000 210,000 Public Works Inspection Fee 0 1,500 1,500 1,500 1,500
Engineering Plan Review 9,108 4,500 4,500 4,500 4,500
Construction Inspection Fee 102,957 75,000 75,000 90,000 90,000 Engr. & Geotech. Reimbursement 5,470 5,000 5,000 5,000 5,000 Other Engineering Service Fees 6,919 4,000 4,000 4,000 4,000 OHBC Pool Programs & Admin Fees 9,705 8,000 8,000 22,690 25,930 SCAC Pool Programs & Admin Fees 166,675 150,000 150,000 382,500 395,000 Swimming Pool Fees 74,754 39,860 39,860 72,420 72,420
OHBC Contract Building Class Fees 51,344 37,170 37,170 74,340 74,340 SCAC Contract Pool Class Fees 309,913 310,000 310,000 326,830 326,830 Comm. Ctr. Contract Class Fees 264,063 285,000 285,000 271,170 271,170 Offsite Contract Class Fees 27,500 21,070 21,070 21,070 21,070 Recreation Sports Fees 175,208 150,000 150,000 162,270 162,270 SCAC Building Class Fees 167,133 150,000 150,000 159,890 159,890 Park Class Fees 321,992 330,000 330,000 330,000 331,820 Revenues Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 General Fund Revenues By Line Item
Beach Class Fees 382,102 465,000 465,000 378,650 378,650 Street Banner Fees 9,567 13,000 13,000 11,370 11,380
Processing Fee 4,931 3,000 3,000 4,820 4,820
Recreation Special Events 45,050 28,000 28,000 44,420 44,420 Fun on the Run Program Revenue 2,415 1,000 1,000 4,460 4,460 After School Programming 115,581 115,000 115,000 115,000 115,000 Total Service Charges 7,795,937 7,573,880 7,573,880 8,144,180 8,196,810 Fines
Parking Violations 326,582 330,000 330,000 335,000 340,000 Vehicle Code Fines 204,192 237,170 237,170 205,000 210,000 Court Fines 24,101 5,330 5,330 5,000 5,500
Administration Citation 60,600 50,000 50,000 80,000 80,000 Enforcement Administrative Citation 1,267 2,100 2,100 1,750 1,800 Total Fines 616,742 624,600 624,600 626,750 637,300
Interest and Rents
Interest Earnings 751,397 560,000 560,000 575,000 570,000 Unrealized Gain/Loss on Invest. 650,044 0 0 0 0
Interest Earnings - Other 119,968 0 0 25,000 25,000
Communication Site Rental 620,830 670,520 670,520 664,630 697,330 Beach Club Rent 437 0 0 251,800 515,590
Community Center Rent 63,706 57,320 57,320 94,040 101,870 Library Annex Rentals 7,798 7,000 7,000 15,130 15,130
Pool Rental 160,427 132,000 132,000 168,580 167,620
Senior Center Rentals 9,188 5,000 5,000 9,170 9,170
Sports Field Rentals 740,949 510,000 510,000 673,030 710,420 Rental of City Property 85,532 100,000 100,000 112,000 118,000 Park Rentals 55,995 52,000 52,000 99,460 109,400
Steed Park Concession 100,887 300,000 300,000 121,880 121,880 OHBC - Concession 288,336 310,000 310,000 75,000 0
Pier Restaurant 780,498 879,490 879,490 795,000 816,000 Negocio (1030) Lease 116,463 196,800 196,800 202,240 208,300 "T" Street Concession 74,176 47,000 47,000 71,000 76,000 Bait & Tackle Shop 12,297 16,100 16,100 19,200 19,200
Fabricante Rental 33,000 30,000 30,000 36,000 36,000
1100 N. El Camino Real Bldg Lease 33,516 43,320 43,320 47,410 48,830 Other Lease Revenues 125,391 0 0 0 0
Total Interest and Rents 4,830,835 3,916,550 3,916,550 4,055,570 4,365,740 Other Revenue
Other Donations 32,000 0 0 0 0
Cash Over or Short (17) 1,000 1,000 1,000 1,000
Miscellaneous Income 8,893 4,500 4,500 4,500 4,500
Settlement (OPIOID) Revenue 110 0 0 0 0
EV Charging Electric Reimbursements 41,362 13,000 13,000 13,000 13,000 Miscellaneous Reimbursement 208,907 9,350 9,350 9,350 9,350 Comm Park Maint Reimb 40,822 41,500 41,500 42,330 43,200 General Fund O/H Charges 3,043,600 3,042,600 3,042,600 3,160,870 3,160,870 Total Other Revenues 3,375,677 3,111,950 3,111,950 3,231,050 3,231,920 Revenues Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 General Fund Revenues By Line Item
Transfer from Misc. Grants Fd. 10,000 10,000 10,000 8,000 8,000 Transfer from 2107 Gas Tax 579,132 510,000 510,000 550,000 550,000 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 Transfer from Accrued Leave 0 0 948,810 0 0
Transfer from Other Funds 1,882,509 1,189,910 1,189,910 0 0 Transfers In 2,521,641 1,759,910 2,708,720 608,000 608,000 Total: $88,421,642 $90,110,560 $91,059,370 $88,916,520 $91,662,440 Revenue Assumptions
for Major Revenue Sources
General Fund Revenue Assumptions
City revenues come from multiple sources, and several key factors are evaluated when projecting revenue for the next two fiscal years. Historical trends, current economic conditions, and anticipated changes in the local and broader economic environment are all factored into the forecast. The summary below highlights the revenue sources of the City’s General Fund.

Property Tax
Property taxes remain the largest and most stable source of General Fund revenue. Collections are projected to increase by $2.0 million in FY 2026-27 compared to the FY 2025-26 budget, with an additional $2.0 million increase in FY 2027-28. These projections align with the City’s long term trend of 4%-7% annual growth in assessed property values since 2015.

Current real estate conditions show reduced housing inventory and longer listing times, which signals a cooling market. Homes, however, are still selling above assessed value even though the margin has narrowed compared to the past four years. Given these trends, the City’s property tax revenue forecast remains intentionally conservative while still reflecting steady growth.

Property Tax
55%
Sales Tax
14%
Transient Occupancy
Tax
4%
Other Taxes
5%
Permits and Fees
2%
Intergovernmental
1%
Service Charges
9%
Fines
1%
Interest and Rents
5%
Other Rev
4%
Revenue Source and Impact
Revenue Assumptions
for Major Revenue Sources
Sales Tax
Sales taxes, which include general sales taxes and Public Safety Augmentation sales taxes, is projected to decrease

2.2%, approximately $0.3 million below the budgeted amount in FY 2025-26. Two years ago, consumer spending was not constrained by the level of economic uncertainty seen today. Households are prioritizing essential goods and purchases are value driven, reflecting a more cautious approach to spending.

As market indicators point toward a gradually stabilizing economic environment, the City anticipates a modest increase for sales tax revenues by 2.2% in FY 2027-28. This modest increase reflects a more typical growth pattern.

This forecast takes into consideration the current consumer behavior with emerging signs of recovery in spending.

Transient Occupancy Tax (TOT)
TOT is a 10% "bed" tax that is added to hotel room bills and vacation rentals within City limits. As a coastal community, San Clemente’s TOT revenue is closely tied to weather, tourism volume, and broader economic conditions, all of which naturally introduce fluctuations year over year.

For FY 2026-27, TOT revenues are projected to decrease by approximately $0.25 million from the FY 2025-26 budget, followed by a modest increase of about $0.1 million in FY 2027-28. Local economic indicators show that international tourism remains 6.3% below pre-pandemic levels coupled with discretionary travel spending for local tourism. These projections reflect current actuals and observed market behavior, resulting in a measured forecast that accounts for both short term market softness and a gradual stabilization in the tourism sector taking into account the Olympics in California in the summer of 2028.

Other Taxes
This revenue category includes franchise taxes from the City’s utility providers, parimutuel taxes, and business license taxes. Franchise tax revenues, which are based on gross sales from electricity, gas, cable and solid-waste providers, are projected to decline. The most significant driver of the decline is the continued drop in cable franchise fees, which have decreased steadily over the past five years as households shift from traditional cable to streaming services. The two-year budget reflects this downward trend. Other tax categories are expected to remain flat.

In contrast, the Business License revenues have increased. The implementation of a new licensing software has streamlined billing and payment processing, reducing administrative workload and improving compliance and enforcement. The system provides for a more user-friendly experience by allowing business owners to apply, renew and pay licenses online, a service that was not available in prior years. These improvements have contributed to stronger and more reliable Business License revenue performance.

Permits & Fees
Construction, Alarm and Miscellaneous permits are included in this section. Alarm permits remain flat, as they operate on a consistent annual subscription model. In contrast, Construction and Miscellaneous permits are far more variable, since their revenue depends heavily on the pace and timing of individual development projects. Larger developments can cause significant revenue fluctuations year over year, making budget projections difficult. The City is conservatively projecting revenue for this category until actual data is available throughout the fiscal year.

Revenue Assumptions
for Major Revenue Sources
Intergovernmental – State Subventions and Grants
This category consists of Federal, State and County grants. The City receives grant funding for various purposes, including recurring and one time grants. Major fluctuations in this category are due to one-time grants received within a previous fiscal year, one of which is the State Coastal Grant that is slated to be received in FY 2025-26 in the amount of $1.7 million.

Service Charges
Service Charges include development fees, public safety, and recreation charges for services provided to the community. Revenue growth is projected across several key areas including ambulance service, recreation fees, and plan check fees. The most significant increase comes from recreation fees, driven by the updated fee structure implemented in FY 2025-26. This adjustment brings fees more in line with the true cost of service and is expected to meaningfully strengthen revenue performance over the next two fiscal years.

Fines
The fines revenue category consists of parking violations, vehicle code and court fines, and other fines. Most of these are fines remitted to the City from the Orange County Court system for legal violations (traffic tickets, etc.) which occur within the City of San Clemente. This revenue line item remains flat based on historical data.

Interest and Rents
Interest and Rents include investment earnings, ongoing rental income from City owned properties, revenue from communication antenna sites throughout the community, and rentals of recreation facilities. Investment income, based on an anticipated rate of return and an average General Fund cash balance of $25 million, is projected to generate $600,000 in FY 2026-27 and $595,000 in FY 2027-28, inclusive of market value adjustments.

Overall, revenues in this category remain stable and predictable. A slight increase is expected in facility rental income as the City will be assuming operational responsibility for the Beach Club, expanding opportunities for community use and rental activity.

Other Revenues and Financing Sources
These categories include General Fund overhead charges, interfund transfers and miscellaneous revenue. In total, $3.8 million is budgeted for FY 2026-27 and FY 2027-28. Overhead charges increase $118,270 and are calculated annually based on direct and indirect costs for services provided to funds outside of the General Fund.

Expenditures Actual Amended Bud. Adjusted Budget Budget Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Full-Time Salaries $11,741,398 $13,597,460 $13,597,460 $14,168,950 $15,135,130 Part-Time Salaries 2,060,110 2,148,610 2,148,610 2,031,790 2,049,130 Overtime 505,629 337,600 337,600 347,700 353,970
Benefits 7,333,800 7,870,350 7,870,350 8,768,660 9,042,430 Total Personnel 21,640,937 23,954,020 23,954,020 25,317,100 26,580,660 Office Supplies 142,886 222,320 222,320 165,170 164,470 Other Operating Supplies 921,690 999,300 999,300 1,034,420 1,065,060 Maintenance Supplies 391,667 407,510 407,510 347,520 354,350 Total Supplies 1,456,243 1,629,130 1,629,130 1,547,110 1,583,880 Administrative 431,785 547,750 547,750 596,840 703,600
Travel and Training 88,740 126,410 126,410 138,250 136,560 Utilities 2,730,480 2,961,170 2,961,170 2,748,320 2,821,480 Maintenance 6,503,274 7,791,360 7,791,360 5,630,190 5,659,620 Internal Services (857,013) (1,070,000) (1,070,000) (1,070,000) (1,070,000) Fire Contract Services 11,932,616 12,466,740 12,466,740 12,288,630 12,717,730 Ambulance Program 2,059,431 2,081,770 2,081,770 2,282,580 2,410,710 Police Contract Services 20,619,874 21,808,050 21,808,050 22,700,000 23,381,000 Public Safety 389,268 489,300 489,300 457,480 451,480
Legal Services 855,607 1,032,500 1,032,500 1,059,500 1,077,000 Rental 64,537 75,010 75,010 59,370 59,370
Animal Control 956,633 1,011,290 1,011,290 947,540 988,330 Other Contractual Services 3,327,124 5,174,930 5,174,930 2,941,180 2,946,710 Total Contractual Services 49,102,356 54,496,280 54,496,280 50,779,880 52,283,590 Miscellaneous Charges 291,106 160,120 160,120 289,630 156,820 Promotional Charges 166,697 182,370 182,370 203,030 209,100 Recreation Charges 1,052,861 1,187,250 1,187,250 1,252,640 1,252,820 Social Service Charges 30,234 32,000 32,000 35,170 35,170 Contingency Reserve 0 6,900 6,900 15,000 15,000
Total Other Charges 1,540,898 1,568,640 1,568,640 1,795,470 1,668,910 Improvements Other Than Bldg. 5,059,446 2,763,150 2,763,150 0 0 Machinery and Equipment 78,500 17,180 17,180 120,000 15,000 Major Maintenance 1,288,606 1,912,460 1,912,460 300,000 300,000 Sidewalk Repair & Improvements 117,905 432,760 432,760 150,000 150,000 Major Street Maintenance 380,360 600,000 600,000 550,000 550,000 Slurry Seal 149,821 250,000 250,000 250,000 250,000
Capital Study 0 1,385,000 1,385,000 0 0
Total Capital Outlay 7,074,638 7,360,550 7,360,550 1,370,000 1,265,000 Interdepartmental Charges 5,728,340 5,968,560 5,968,560 5,484,340 5,613,070 Charges to Other Funds 0 (31,000) (31,000) 0 0
Total Interdepartmental Charges 5,728,340 5,937,560 5,937,560 5,484,340 5,613,070 Total Debt Service 1,366,848 2,560,000 1,380,000 1,543,000 1,563,000 Total Expenditures 87,910,260 97,506,180 96,326,180 87,836,900 90,558,110 Interfund Transfers 1,867,454 1,781,170 1,781,170 6,523,000 1,777,000 Total Uses of Funding $89,777,714 $99,287,350 $98,107,350 $94,359,900 $92,335,110 General Fund Expenditure Summary
PRIOR YEARS BUDGET AMOUNT $ 97,506,180 $ 87,836,900
Summary of changes:

Salary and Benefit Changes
Salaries, including part time and overtime 464,770 989,790 Benefits, including medical and retirement costs 898,310 273,770 Operational Increases
Police contract services 891,950 681,000
Fire contract and ambulance program (178,110) 429,100
Utilities (212,850) 73,160
Operating supplies 35,120 30,640
Recreation Class Instructors 62,710 -
Operational Decreases
Other contractual services (673,790) 5,530
Offshore sand study and other professional studies (1,559,960) - Maintenance (102,080) 29,430
Legal services 27,000 17,500
Animal Control (63,750) 40,790
Capital Outlay/Studies
Casa Romantica Improvements (2,557,630) -
Shoreline and opportunistic sand study (753,210) -
Montalvo & Riviera Beach Trail Bridges (234,170) -
Pedestrian Audible Warning System (685,950) -
Climate Action Plan (350,000) -
Urban Forest Management Plan (350,000) -
Other capital and major maintenance projects (1,059,590) (105,000) Debt Service Changes
Unfunded PERS Liability, including Section 115 contribution (1,017,000) 20,000 Interdepartmental Charges
General Liability Insurance charges 62,550 128,730
Fleet charges (126,010) -
Capital Equipment Replacement Charges (229,100) -
Information Technology Charges 398,580 -
Aggregate Change in Other Categories (2,041,230) 506,770 FISCAL YEAR BUDGETED EXPENDITURES $ 87,836,900 $90,558,110 FY 2026-27 FY 2027-28
General Fund Expenditure Overview
Expenditures Actual Amended Bud. Adjusted Budget Budget Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Personnel
Salaries, Regular Full Time $11,741,398 $13,597,460 13,597,460 $14,168,950 $15,135,130 Salaries, Regular Part Time 84,021 87,780 87,780 94,710 101,200 Salaries, Hourly Part Time 1,976,089 2,060,830 2,060,830 1,937,080 1,947,930 Premium Overtime, Regular 468,971 297,650 297,650 312,540 315,990 Premium Overtime, Part-Time 36,658 39,950 39,950 35,160 37,980 Accrued Leave Payoff 250,135 253,220 253,220 293,910 294,340 Assignment Pay 54,368 45,570 45,570 45,570 45,570
Auto Allowance 21,900 35,400 35,400 21,900 21,900
Travel Allowance 15,919 0 0 27,000 27,000
Phone Allowance 2,784 16,100 16,100 3,250 3,250
Educational Reimbursement 5,492 10,050 10,050 9,000 9,000 Bilingual Pay 4,421 4,700 4,700 6,320 6,370
FICA 743,728 842,850 842,850 858,780 912,520
Medicare 208,980 225,110 225,110 232,050 247,500
State Disability Insurance 141,612 153,680 153,680 184,990 197,060 A. D. & D. Insurance 2,206 2,550 2,550 2,690 2,700
Long Term Disability Insurance 35,018 43,120 43,120 42,530 41,490 State Unemployment Insurance 21,626 35,110 35,110 36,160 38,210 Workers' Compensation Insurance 299,753 319,130 319,130 316,730 334,260 Life Insurance 26,469 33,110 33,110 35,410 32,180
Medical Insurance 2,039,916 2,255,890 2,255,890 2,611,380 2,701,930 P.E.R.S. Retirement Premium 177,444 218,800 218,800 271,930 283,120 San Clemente Retirement Premium 1,100,766 1,300,450 1,300,450 1,336,850 1,409,260 Retirement Premium (LEGACY) 1,223,510 1,071,450 1,071,450 1,338,060 1,338,060 Retirement Premium (UAL) 828,650 872,570 872,570 957,740 957,740 Deferred Compensation 53,622 58,270 58,270 57,750 57,750 Deferred Compensation, Part Time 75,481 73,220 73,220 78,660 81,220 Total Personnel 21,640,937 23,954,020 23,954,020 25,317,100 26,580,660 Supplies
Office Supplies 74,096 79,000 79,000 78,650 77,950
Postage 68,790 140,820 140,820 86,520 86,520
Data Processing Supplies 0 2,500 2,500 0 0
Horticultural Supplies 26,654 32,290 32,290 29,140 32,290 Leadership Supplies 1,349 1,250 1,250 1,250 1,250
Medical Supplies 12,509 14,370 14,370 14,470 14,470
Chemical Supplies 133,481 76,830 76,830 139,100 148,890 Janitorial Supplies 54,730 60,670 60,670 61,930 63,560
Photographic Supplies 0 3,150 3,150 1,950 1,950
Protective Supplies 1,163 1,890 1,890 1,890 1,890
Educational Material 150 300 300 300 300
Books, Codes and Supplement 3,135 15,750 15,750 8,550 12,550 Office Furniture and Equipment 29,560 36,000 36,000 41,780 41,780 Small Tools and Equipment 40,992 48,620 48,620 48,000 48,000 Clothing and Uniforms 49,146 53,900 53,900 61,870 61,940 Service Awards 1,442 4,440 4,440 4,440 4,440
Operating Supplies 616,898 641,020 641,020 641,570 655,200 Concession Supplies 47,366 120,000 120,000 90,000 90,000 Street Signs 60,359 60,540 60,540 0 0
General Fund Expenditures By Line Item
Expenditures Actual Amended Bud. Adjusted Budget Budget Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 General Fund Expenditures By Line Item
Street Materials 46,147 46,000 46,000 46,000 46,000
Maintenance Supplies 188,276 189,790 189,790 189,700 194,900 Total Supplies 1,456,243 1,629,130 1,629,130 1,547,110 1,583,880 Contractual Services
Advertising 21,810 21,540 21,540 21,910 22,290
Legal Notices 20,851 38,750 38,750 38,750 36,750
Imaging 0 0 0 100,000 100,000
Printing and Binding 13,242 33,020 33,020 29,610 29,610 Travel and Training 80,619 112,050 112,050 125,240 123,370 Required Licensing Certification 6,928 9,840 9,840 8,700 8,880 Mileage 1,193 4,520 4,520 4,310 4,310
Code Updating Service 12,724 13,000 13,000 13,000 63,000 Property Insurance 363,158 441,440 441,440 393,570 451,950 OCFA Contractual Facilities Maint 50,070 46,090 46,090 45,000 45,000 Data Lines 1,608 1,710 1,710 1,700 1,700
Telephone 6,237 5,100 5,100 5,100 5,100
Natural Gas 172,159 252,510 252,510 187,420 192,540
Electricity 1,655,333 1,664,140 1,664,140 1,638,340 1,674,890 Caltrans Electricity 12,233 11,260 11,260 11,570 11,880 404 Bahia Electricity 185 520 520 210 210
Water 832,655 979,840 979,840 858,980 890,160
Maintenance of Buildings 382,778 409,410 409,410 419,470 430,220 Maintenance of Restrooms 194,150 189,880 189,880 203,900 196,830 Maintenance of Beaches 280,198 333,060 333,060 319,700 319,700 Maintenance of Landscaping 2,520,974 2,541,050 2,541,050 2,650,770 2,641,620 Maintenance of Trees 475,870 536,630 536,630 389,540 399,420 Beach Cleaning 16,000 16,000 16,000 16,000 16,000
Maintenance of Office Equipment 1,495 5,730 5,730 3,950 3,950 Maintenance of Auto Equipment 8,821 8,450 8,450 8,800 8,850 Maintenance of Operating Equipment 76,426 96,500 96,500 82,260 82,260 Maintenance of Computer Hardware 0 1,000 1,000 0 0
Maintenance of Computer Software 185,427 165,600 165,600 132,170 133,880 Maintenance of Radio Equipment 68,700 82,500 82,500 83,850 86,470 Maintenance of Other Facilities 1,812,716 2,867,380 2,867,380 788,310 803,030 Graffiti Removal 84,784 91,700 91,700 78,700 84,700
Graffiti Administration 41,200 36,000 36,000 36,000 36,000 Contracted Custodial Service 293,604 310,470 310,470 341,770 341,690 Center Striping/Markings 60,131 100,000 100,000 75,000 75,000 Engineering Services (857,013) (1,070,000) (1,070,000) (1,070,000) (1,070,000) SFR Plan Check 85,669 60,000 60,000 65,000 65,000
Clerical Services 18,186 61,000 61,000 31,500 31,500
Accounting and Auditing 26,478 91,830 91,830 75,700 80,700 Bank Merchant Fees 363,969 300,000 300,000 375,680 375,680 Brokers Commissions 75,795 0 0 0 0
Fire Contract Services 11,743,322 12,271,770 12,271,770 12,087,700 12,510,770 OCFA Vehicle Replacement 189,294 194,970 194,970 200,930 206,960 Ambulance Program 2,059,431 2,081,770 2,081,770 2,282,580 2,410,710 Expenditures Actual Amended Bud. Adjusted Budget Budget Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 General Fund Expenditures By Line Item
Crossing Guards 291,836 357,450 357,450 320,630 314,630 Police Contract Services 20,619,874 21,808,050 21,808,050 22,700,000 23,381,000 Parking Citation Processing 97,432 130,300 130,300 135,300 135,300 Citizen Academy - Police 0 1,550 1,550 1,550 1,550
Legal Services - Retainer 374,518 400,000 400,000 412,000 424,500 Legal - Contingency 0 110,000 110,000 100,000 100,000
Other Legal Services 481,089 522,500 522,500 547,500 552,500 Medical Examinations 27,533 26,900 26,900 26,900 26,900 Investigative Services 101,893 28,550 28,550 36,000 36,000 Professional Services 539,850 601,510 601,510 577,900 577,900 Accessibility Trainings 499 0 0 20,500 20,500
Professional Studies 442,413 1,559,960 1,559,960 0 0
Rental of Land 50,453 54,300 54,300 41,500 41,500
Rental of Equipment 9,269 14,340 14,340 13,300 13,300
Rental of Uniforms 4,815 6,370 6,370 4,570 4,570
Animal Control and Shelter 921,780 966,440 966,440 919,540 960,330 Landscape Rodent Control 34,853 44,850 44,850 28,000 28,000 Contractual Services 1,502,508 2,281,320 2,281,320 1,530,670 1,533,670 Temporary Services 22,725 0 0 0 0
Sidewalk Pressure Wash 119,606 103,860 103,860 106,330 103,860 Inspection Services 0 60,000 60,000 95,000 95,000
Total Contractual Services 49,102,356 54,496,280 54,496,280 50,779,880 52,283,590 Other Charges
Court Costs 0 80 80 80 80
Wellness Program 7,022 9,000 9,000 6,910 6,910
Dues and Subscriptions 101,912 107,110 107,110 100,780 100,980 Property Taxes 3,703 6,400 6,400 10,000 10,000
Other Taxes 17,687 12,000 12,000 14,000 14,000
Licenses and Permits 8,346 13,830 13,830 14,000 14,000
Boards & Commissions Expense 1,700 500 500 500 500
Special Meetings and Events 94,948 89,770 89,770 92,290 98,160 Fourth of July Celebration 43,689 54,800 54,800 74,940 74,940 City General Special Events (1,140) 0 0 0 0
Election Expenses 141,751 0 0 133,260 0
Recreation Special Event Expenses 104,537 109,000 109,000 111,680 111,860 Recreation Contract Class Instructors 948,324 1,078,250 1,078,250 1,140,960 1,140,960 Community Relations Expense (4,800) 1,800 1,800 1,800 2,000 Volunteer Program Expenses 4,101 4,160 4,160 6,420 6,420 Crime Prevention 954 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 8,328 8,090 8,090 9,000 9,000 Downtown Business Assoc Subsidy 34,000 34,000 34,000 34,000 34,000 Tourist & Conv. Bureau Subsidy 0 2,000 2,000 0 0
Marine Unit Support 16,851 17,500 17,500 17,500 17,500
Refund of Prior Year Revenues 0 1,000 1,000 0 0
Other Operating Expense 8,985 10,200 10,200 10,100 10,350 Contingency Reserve 0 6,900 6,900 15,000 15,000
Total Other Charges 1,540,898 1,568,640 1,568,640 1,795,470 1,668,910 Expenditures Actual Amended Bud. Adjusted Budget Budget Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 General Fund Expenditures By Line Item
Capital Outlay
Improvements Other Than Bldg. 5,019,158 2,763,150 2,763,150 0 0 Tenant Improvements 40,288 0 0 0 0
Office Furniture and Equipment 0 0 0 120,000 0
General Machinery and Equipment 0 13,380 13,380 0 0
Automotive Equipment 78,500 3,800 3,800 0 15,000
Major Maintenance/Repairs 1,288,606 1,912,460 1,912,460 300,000 300,000 Sidewalk Repairs 117,905 432,760 432,760 150,000 150,000 Major Street Maintenance 380,360 600,000 600,000 550,000 550,000 Slurry Seal 149,821 250,000 250,000 250,000 250,000
Capital Study 0 0 0 0 0
One-time Studies/Costs 0 1,385,000 1,385,000 0 0
Total Capital Outlay 7,074,638 7,360,550 7,360,550 1,370,000 1,265,000 Interdepartmental Charges
Insurance Charges 1,768,500 1,768,500 1,768,500 1,831,050 1,959,780 Postage Charges 76,020 76,020 76,020 63,660 63,660
Duplicating Charges 59,820 59,820 59,820 66,740 66,740
EDMS Charges 30,250 30,250 30,250 0 0
Information Technology Charges 1,735,600 1,735,600 1,735,600 2,134,180 2,134,180 Communications Charges 116,360 116,360 116,360 138,650 138,650 Fleet Rental Charges 1,145,850 1,376,070 1,376,070 1,250,060 1,250,060 Capital Equipment Replacement 229,100 229,100 229,100 0 0 Park Asset Replacement Charge 220,000 230,000 230,000 0 0 Facilities Maintenance Replacement 346,840 346,840 346,840 0 0 Charges to Other Funds 0 (31,000) (31,000) 0 0
Total Interdepartmental Charges 5,728,340 5,937,560 5,937,560 5,484,340 5,613,070 Debt Service
Unfunded PERS Liability 1,366,848 2,560,000 1,380,000 1,543,000 1,563,000 Total Debt Service 1,366,848 2,560,000 1,380,000 1,543,000 1,563,000 Interfund Transfers
Transfer to 2106 Gas Tax Fund 15,000 55,200 55,200 23,000 27,000 Transfer to St. Improvement Fund 500,000 500,000 500,000 0 0 Transfer To Accrued Leave Fund 200,000 0 0 0 0
Transfer to Facilities Maintenance 400,000 400,000 400,000 0 0 Transfer to Other Funds 752,454 825,970 825,970 6,500,000 1,750,000 Total Interfund Transfers 1,867,454 1,781,170 1,781,170 6,523,000 1,777,000 Total Uses of Funding $89,777,714 $99,287,350 $98,107,350 $94,359,900 $92,335,110 Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 City Council/City Manager /Economic Dev
City Council 105,260 127,630 127,630 172,930 177,120
Cable Programming 26,851 33,850 33,850 27,500 27,560
City Manager 992,050 1,103,200 1,103,200 1,120,910 1,160,640 Economic Development 241,439 141,230 141,230 0 0
Total City Council/City Manager/Economic Dev $1,365,600 $1,405,910 $1,405,910 $1,321,340 $1,365,320 City General
Social Services 16,851 20,900 20,900 20,270 20,270
City General 5,882,536 7,087,120 5,907,120 10,673,060 6,167,660 Total City General $5,899,387 $7,108,020 $5,928,020 $10,693,330 $6,187,930 City Clerk
Council Related Services 837,116 841,970 841,970 864,080 933,980 Elections 155,175 24,250 24,250 149,590 14,330
Total City Clerk $992,291 $866,220 $866,220 $1,013,670 $948,310 Finance & Administrative Services (F&AS)
Financial Services 1,182,896 1,419,960 1,419,960 1,613,960 1,685,250 Utility Billing & Cashiering 933,961 1,032,940 1,032,940 1,057,230 1,095,170 Business Licensing 163,999 265,520 265,520 234,880 241,660 Purchasing 148,834 164,770 164,770 35,450 35,450
Human Resources Administration 774,124 809,260 809,260 817,760 867,110 Labor Relations 92,047 35,400 35,400 32,850 32,850
Employee Training 4,097 1,750 1,750 6,700 6,950
Finance & Admin. Services Administration 471,406 489,820 489,820 609,680 645,190 Cash Management/Treasury 105,312 103,380 103,380 119,080 119,080 Total Finance & Administrative Services $3,876,676 $4,322,800 $4,322,800 $4,527,590 $4,728,710 Police Services
Police Contract Services 22,513,439 23,803,290 23,803,290 24,795,560 25,484,030 Local Police Services 43,833 40,090 40,090 45,940 46,690 RSVP Support Services 9,785 14,100 14,100 16,300 16,800 Total Police Services $22,567,057 $23,857,480 $23,857,480 $24,857,800 $25,547,520 Fire Services
Fire Contract Services 12,590,806 13,120,950 13,120,950 13,015,300 13,453,550 Ambulance Services 2,206,551 2,209,770 2,209,770 2,432,580 2,565,710 Total Fire Services $14,797,357 $15,330,720 $15,330,720 $15,447,880 $16,019,260 Community Development
Building Administration 1,362,704 1,739,840 1,739,840 1,788,800 1,861,780 Building Inspection 408,412 626,500 626,500 575,040 597,990 Current Planning 1,875,703 3,569,160 3,569,160 1,781,270 1,860,220 Commission, Boards & Committee Support 18,972 37,730 37,730 29,140 29,140 Planning Administration 384,896 518,900 518,900 452,890 478,430 Community Development Administration 928,363 1,362,300 1,362,300 1,089,220 1,137,770 Emergency Planning 144,531 254,060 254,060 223,940 234,050 Code Compliance 1,170,975 1,408,410 1,408,410 1,299,600 1,347,070 Weed Abatement 142,600 396,060 396,060 256,060 256,060
Park Ranger 622,875 770,120 770,120 760,560 803,140
Total Community Development $7,060,031 $10,683,080 $10,683,080 $8,256,520 $8,605,650 General Fund Summary by Department
Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Public Works
Development Engineering 616,139 678,380 678,380 723,250 743,920 Engineering Inspection 426,545 438,300 438,300 462,800 478,660 Traffic 604,775 617,310 617,310 647,860 675,980
Design & General Engineering 260,349 168,250 168,250 283,500 350,420 Streets Engineering 678,124 788,070 788,070 848,020 891,430 Major Street Maintenance 648,085 1,296,230 1,296,230 963,470 963,470 Public Works Administration 1,906,036 2,974,190 2,974,190 923,350 960,340 Traffic Signals 1,297,211 1,261,150 1,261,150 1,190,150 1,227,580 Traffic Maintenance 239,100 511,470 511,470 415,390 427,860 Maintenance Services Administration 944,531 999,320 999,320 1,026,130 1,067,790 Street Maintenance and Repair 791,586 922,780 922,780 918,840 947,410 Senior Citizen Facility 54,294 85,850 85,850 54,170 55,940 Parking Maintenance 226,974 226,760 226,760 231,150 232,230 Facilities Maintenance 2,727,814 4,388,140 4,388,140 2,684,270 2,754,440 Street Lighting 672,046 579,490 579,490 613,440 620,350 Trail Maintenance 278,877 365,660 365,660 273,950 276,040 Street Median & Trees 498,167 914,310 914,310 417,890 428,460 Streetscapes 905,949 1,031,480 1,031,480 890,160 892,530 Park Maintenance 3,853,178 4,301,660 4,301,660 3,783,920 3,822,000 Beach Maintenance 6,345,432 3,344,040 3,344,040 703,420 713,140 Parks & Beach Maint. Admin. 588,752 701,430 701,430 666,230 683,840 Total Public Works $24,563,964 $26,594,270 $26,594,270 $18,721,360 $19,213,830 Marine Safety
Operations & Rescue 2,143,974 2,201,340 2,201,340 2,195,000 2,306,700 Prevention & Education 105,886 142,850 142,850 144,880 148,160 Total Marine Safety $2,249,860 $2,344,190 $2,344,190 $2,339,880 $2,454,860 Beaches, Parks & Recreation (BP&R)
Ole Hanson Beach Club (OHBC) 249,008 253,200 253,200 623,640 512,710 Community Center 566,754 612,870 612,870 573,710 587,690 Community Services 1,302,596 1,443,470 1,443,470 1,404,970 1,426,960 Aquatics 1,580,465 1,469,590 1,469,590 1,586,250 1,643,210 VH Sports Field/SC Aquatics Facility 974,509 1,048,090 1,048,090 899,160 921,120 Sports Field Operations 498,878 644,910 644,910 651,790 667,280 Recreation Program/Events 742,440 811,920 811,920 846,080 876,640 Beaches, Parks & Recreation Adminstration 490,841 490,610 490,610 594,930 628,110 Total Beaches, Parks & Recreation $6,405,491 $6,774,660 $6,774,660 $7,180,530 $7,263,720 Total: $89,777,714 $99,287,350 $98,107,350 $94,359,900 $92,335,110 General Fund Summary by Department
General Government
Department Overview:

The City’s General Government includes the City Council, City Manager, and City Clerk. The City Council, elected by San Clemente residents, serves as the legislative body responsible for establishing public policy, approving programs, and allocating financial resources to meet community needs.

The City Manager’s Office is integral in coordinating interdepartmental projects, managing the budget, and community engagement. The office ensures long term sustainability and operational efficiency while implementing City Council policies, investing in cost effective services, and fostering innovation that reflects the community’s core values.

The General Government Department also encompasses the Office of the City Clerk, which serves as the City’s primary custodian of records. The City Clerk coordinates agenda preparation and public noticing for all public meetings, and administers municipal elections in accordance with statutory requirements.

Shading indicates contracted services
Citizens of
San Clemente
City Manager
Direct City Operations
Implement Council Policy
Community Relations
Intergovernmental Relations
City Attorney
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
Actual Amended Bud. Adjusted Budget Budget
Department Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 City Council 132,111 161,480 161,480 200,430 204,680
City Manager 992,050 1,103,200 1,103,200 1,120,910 1,160,640 City General 4,031,933 5,326,850 4,146,850 4,170,330 4,410,930 City Clerk 992,291 866,220 866,220 1,013,670 948,310
Economic Development 241,439 141,230 141,230 0 0
General Government Budget 6,389,824 7,598,980 6,418,980 6,505,340 6,724,560 Transfers-City General 1,867,454 1,781,170 1,781,170 6,523,000 1,777,000 Total General Government Budget $8,257,278 $9,380,150 $8,200,150 $13,028,340 $8,501,560 Actual Amended Bud. Adjusted Budget Budget
Category Expenditure Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Personnel 1,474,311 1,603,970 1,603,970 1,693,500 1,757,090 Supplies 25,216 28,300 28,300 26,350 26,650
Contractual Services 2,507,473 2,668,480 2,668,480 2,430,400 2,586,390 Other Charges 340,220 200,900 200,900 341,920 212,530
Interdepartmental Charges 1,916,540 1,917,330 1,917,330 2,013,170 2,141,900 Total Program Budget 6,263,760 6,418,980 6,418,980 6,505,340 6,724,560 Transfers and Debt 1,867,454 2,961,170 1,781,170 6,523,000 1,777,000 Non-Operating Expenditures/Transfers Capital/One-time Studies 126,064 0 0 0 0 Total General Government Budget $8,257,278 $9,380,150 $8,200,150 $13,028,340 $8,501,560 Personnel Summary 8.00 8.00 8.00 8.00 8.00

General Government
Department Summary
City General Summary
City
Council

3.1%
City
Manager

17.2%
City Clerk

15.6%
City
General

64.1%
FY 2027
City
Council

3.0%
City
Manager

17.3%
City Clerk

14.1%
City
General

65.6%
FY 2028
Expenditures Actual Amended Bud. Adjusted Budget Budget Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Full-Time Salaries $901,453 $951,340 $951,340 $1,018,350 $1,068,780 Part-Time Salaries 49,612 54,840 54,840 51,470 51,490
Overtime 6,455 10,700 10,700 9,700 9,700
Benefits 516,791 587,090 587,090 613,980 627,120
Total Personnel 1,474,311 1,603,970 1,603,970 1,693,500 1,757,090 Office Supplies 21,450 20,250 20,250 20,300 19,600
Other Operating Supplies 3,766 8,050 8,050 6,050 7,050
Total Supplies 25,216 28,300 28,300 26,350 26,650
Administrative 14,749 18,750 18,750 18,550 68,550
Travel and Training 20,432 32,270 32,270 30,470 30,790
Property Insurance 363,158 441,440 441,440 393,570 451,950 Maintenance 91,259 51,150 51,150 36,000 36,000
Legal Services 550,248 678,500 678,500 693,000 703,500
Rental 32,400 37,800 37,800 0 0
Animal Control 921,780 966,440 966,440 919,540 960,330
Other Contractual Services 513,447 442,130 442,130 339,270 335,270 Total Contractual Services 2,507,473 2,668,480 2,668,480 2,430,400 2,586,390 Miscellaneous Charges 90,260 83,560 83,560 85,520 85,720 Promotional Charges 91,358 89,540 89,540 90,640 94,310
Election Expenses 141,751 0 0 133,260 0
Social Service Charges 16,851 20,900 20,900 17,500 17,500 Contingency Reserve 0 6,900 6,900 15,000 15,000
Total Other Charges 340,220 200,900 200,900 341,920 212,530 Improvements Other Than Bldg. 40,288 0 0 0 0
Major Maintenance 85,776 0 0 0 0
Total Capital Outlay 126,064 0 0 0 0
Interdepartmental Charges 1,916,540 1,917,330 1,917,330 2,013,170 2,141,900 Total Interdepartmental Charges 1,916,540 1,917,330 1,917,330 2,013,170 2,141,900 Total Interfund Transfers 1,867,454 1,781,170 1,781,170 6,523,000 1,777,000 Total Debt Service 0 1,180,000 0 0 0
Total: $8,257,278 $9,380,150 $8,200,150 $13,028,340 $8,501,560 Significant Changes:

Personnel costs increase based on position changes in the previous budget, salary increases and benefit changes based on new thresholds for Social Security, State Disability, and other amounts.

Contractual services has line items decreasing including property insurance and contract services with some contract amounts being reduced, including the animal control and shelter and certain economic development costs.

Other charges fluctuate based on the cost for the election.

Transfers include amounts for Capital Improvements, support for trolley operations, and water quality support.

Total debt service decreases as a Section 115 contribution occurred in FY 2025-26 and is now assigned Fund Balance.

General Government
Department Summary
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.

Actual Amended Bud. Adjusted Budget Budget
Program Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 City Council 105,260 127,630 127,630 172,930 177,120
Cable Programming 26,851 33,850 33,850 27,500 27,560
Total City Council Budget $132,111 $161,480 $161,480 $200,430 $204,680 Actual Amended Bud. Adjusted Budget Budget
Category Expenditure Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Personnel 68,690 84,990 84,990 80,930 81,080
Supplies 4,585 8,200 8,200 6,200 7,200
Contractual Services 10,840 16,150 16,150 16,150 16,150 Other Charges 13,016 17,160 17,160 25,260 28,360
Interdepartmental Charges 34,980 34,980 34,980 71,890 71,890 Total Program Budget 132,111 161,480 161,480 200,430 204,680 Capital/One-Time Studies 0 0 0 0 0
Total City Council Budget $132,111 $161,480 $161,480 $200,430 $204,680 Personnel Summary 0 0 0 0 0
(Mayor/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.

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.

Actual Amended Bud. Adjusted Budget Budget
Program Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 City Manager 992,050 1,103,200 1,103,200 1,120,910 1,160,640 Total City Manager Budget $992,050 $1,103,200 $1,103,200 $1,120,910 $1,160,640 Actual Amended Bud. Adjusted Budget Budget
Category Expenditure Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Personnel 783,011 879,890 879,890 912,140 948,000
Supplies 5,274 2,250 2,250 2,250 2,550
Contractual Services 164,037 181,930 181,930 119,400 122,400 Other Charges 7,178 6,580 6,580 40,580 41,150
Interdepartmental Charges 32,550 32,550 32,550 46,540 46,540 Total Program Budget 992,050 1,103,200 1,103,200 1,120,910 1,160,640 Non-Operating Expenditures Capital/One-Time Studies 0 0 0 0 0 Total City Manager Budget $992,050 $1,103,200 $1,103,200 $1,120,910 $1,160,640 Personnel Summary 4.00 4.00 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 develop and recommend alternative solutions to community issues 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.

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.

Actual Amended Bud. Adjusted Budget Budget
Program Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Social Services 16,851 20,900 20,900 20,270 20,270
City Administration 4,015,082 5,305,950 4,125,950 4,150,060 4,390,660 City Administration-Transfers 1,867,454 1,781,170 1,781,170 6,523,000 1,777,000 Total City General Budget $5,899,387 $7,108,020 $5,928,020 $10,693,330 $6,187,930 Actual Amended Bud. Adjusted Budget Budget
Category Expenditure Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Supplies 7,092 5,500 5,500 6,000 6,000
Contractual Services 2,025,916 2,233,480 2,233,480 2,192,580 2,304,250 Other Charges 143,039 137,760 137,760 140,320 140,520
Interdepartmental Charges 1,770,110 1,770,110 1,770,110 1,831,430 1,960,160 Total Program Budget 3,946,157 4,146,850 4,146,850 4,170,330 4,410,930 Transfers 1,867,454 2,961,170 1,781,170 6,523,000 1,777,000 Debt/Pension Section 115 0 1,180,000 0 0 0
Capital/One-Time Studies 85,776 0 0 0 0
Total City General Budget $5,899,387 $8,288,020 $5,928,020 $10,693,330 $6,187,930 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 and one-time transfers.

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.

Actual Amended Bud. Adjusted Budget Budget
Program Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Council Related Services 837,116 841,970 841,970 864,080 933,980 Elections 155,175 24,250 24,250 149,590 14,330
Total City Clerk Budget $992,291 $866,220 $866,220 $1,013,670 $948,310 Actual Amended Bud. Adjusted Budget Budget
Category Expenditure Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Personnel 622,610 639,090 639,090 700,430 728,010
Supplies 7,964 12,200 12,200 11,900 10,900
Contractual Services 140,690 132,740 132,740 102,270 143,590 Other Charges 142,127 2,500 2,500 135,760 2,500
Interdepartmental Charges 78,900 79,690 79,690 63,310 63,310 Total Program Budget 992,291 866,220 866,220 1,013,670 948,310 Capital/One-Time Studies 0 0 0 0 0
Total City Clerk Budget $992,291 $866,220 $866,220 $1,013,670 $948,310 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.

Purpose Statement
Economic Development Division Services
• Encourage employment
Actual Amended Bud. Adjusted Budget Budget
Program Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Economic Development 241,439 141,230 141,230 0 0
Total Economic Development Budget* $241,439 $141,230 $141,230 $0 $0 Actual Amended Bud. Adjusted Budget Budget
Category Expenditure Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Personnel 0 0 0 0 0
Supplies 301 150 150 0 0
Contractual Services 165,990 104,180 104,180 0 0
Other Charges 34,860 36,900 36,900 0 0
Total Program Budget 201,151 141,230 141,230 0 0
Capital/Capital Studies 40,288 0 0 0 0
Total Economic Development Budget* $241,439 $141,230 $141,230 $0 $0 Personnel Summary 0 0 0 0 0
*Note: These costs are now budgeted in the City Manager and other departments. • 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.

Shading indicates contracted services
Finance & Administrative Services
Department Overview:

The City’s Finance and Administrative Services Department consists of the Finance, Information Technology, Human Resources, Risk Management, Purchasing, Budget and City Treasurer Functions.

The Finance Department manages the City’s fiscal operations and maintains financial records in accordance with generally accepted accounting principles (GAAP) and all State and Federal requirements. Financial accountability to the public, accurate account record keeping, procurement, management of City debt and investments, development and monitoring of the budget, and annual Federal and State reporting are the core components of Finance.

The Human Resources and Risk Management Department supports a skilled, high quality workforce and protects City assets through effective risk mitigation, maintaining labor relations and negotiations, recruitments, and administration of risk management and safety programs.

The Information Technology Department delivers secure, reliable, and cost effective technology services supporting City operations and public service delivery. IT not only manages the computers, network infrastructure and data systems, but also ensures system reliability and cybersecurity.

City Manager
Chief Administrative Officer
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
Budget,
including CIP
Financial Reporting
and Audit
Banking
Investment
Reporting
Business Services
Utility Billing
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
Actual Amended Bud. Adjusted Budget Budget
Department Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 F&AS - Administration 576,718 593,200 593,200 728,760 764,270 Finance 2,429,690 2,883,190 2,883,190 2,941,520 3,057,530 Human Resources 870,268 846,410 846,410 857,310 906,910 Total F&AS Budget $3,876,676 $4,322,800 $4,322,800 $4,527,590 $4,728,710 Actual Amended Bud. Adjusted Budget Budget
F&AS Expenditure by Category FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Personnel 2,842,339 3,089,980 3,089,980 3,417,570 3,612,440 Supplies 84,582 156,950 156,950 102,580 102,580
Contractual Services 631,481 744,680 744,680 645,290 651,290 Other Charges 15,634 24,600 24,600 27,010 27,260
Interdepartmental Charges 302,640 306,590 306,590 335,140 335,140 Total Program Budget 3,876,676 4,322,800 4,322,800 4,527,590 4,728,710 Debt 0 0 0 0 0
Capital/Capital Studies 0 0 0 0 0
Total F&AS Budget $3,876,676 $4,322,800 $4,322,800 $4,527,590 $4,728,710 Personnel Summary 19.50 19.50 19.50 19.50 19.50
Key Initiatives
• Implement a new Enterprise ERP system to streamline and digitize current administrative and fiscal processes. This is a cross-departmental endeavor that involves IT, HR and Finance. • Launched a Citywide managerial and supervisory training program to strengthen leadership skills, support employee development and enhance workplace communication.
• Implement new General Accounting Standards Board standards for the City’s Annual Comprehensive Financial Report and financial statements.
• Continue strengthening transparent governance to build trust, increase community engagement, support economic vitality, and educate the community.

Finance & Administrative Services
Department Summary
Finance & Administrative Services Summary
F&AS -
Administration

16.1%
Finance

65.0%
Human Resources

18.9%
FY 2027
F&AS -
Administration

16.2%
Finance

64.7%
Human Resources

19.2%
FY 2028
Expenditures Actual Amended Bud. Adjusted Budget Budget Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Full-Time Salaries $1,770,621 $1,989,150 $1,989,150 $2,120,370 $2,272,200 Part-Time Salaries 39,225 54,240 54,240 49,650 53,770
Overtime 2,628 1,200 1,200 11,200 11,200
Benefits 1,029,865 1,045,390 1,045,390 1,236,350 1,275,270 Total Personnel 2,842,339 3,089,980 3,089,980 3,417,570 3,612,440 Office Supplies 77,424 152,080 152,080 97,710 97,710
Other Operating Supplies 7,159 4,870 4,870 4,870 4,870
Total Supplies 84,583 156,950 156,950 102,580 102,580
Administrative 12,340 19,810 19,810 18,810 18,810
Travel and Training 10,798 17,220 17,220 20,260 20,260
Bank Merchant Fees 122,008 124,000 124,000 139,900 139,900 Maintenance 47,921 49,450 49,450 29,950 29,950
Accounting and Audit Services 26,477 91,830 91,830 75,700 80,700 Legal Services 0 10,000 10,000 0 0
Professional Services 245,201 193,750 193,750 202,250 202,250 Other Contractual Services 166,735 238,620 238,620 158,420 159,420 Total Contractual Services 631,480 744,680 744,680 645,290 651,290 Miscellaneous Charges 12,252 17,270 17,270 18,310 18,560 Promotional Charges 3,382 7,330 7,330 8,700 8,700
Total Other Charges 15,634 24,600 24,600 27,010 27,260
Improvements Other Than Bldg. 0 0 0 0 0
Total Capital Outlay 0 0 0 0 0
Interdepartmental Charges 302,640 306,590 306,590 335,140 335,140 Total Interdepartmental Charges 302,640 306,590 306,590 335,140 335,140 Total Interfund Transfers 0 0 0 0 0
Total Debt Service 0 0 0 0 0
Total: $3,876,676 $4,322,800 $4,322,800 $4,527,590 $4,728,710 Significant Changes:

Personnel costs increase due to FY 2025-26 staffing changes, anticipated staffing levels and overall benefit cost changes.

Office supplies decrease due to lower postage required for legislative requirements from COVID and the more electronic delivery of customers bills and other notices.

Contractual services decrease due to implementation of the business license software and lower amounts for clerical, legal, and various other contract services.

Interdepartmental charges increase mostly due to Information Techology charges.

Finance & Administrative Services
Department Summary
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 Information Technology Strategic Plan.

Actual Amended Bud. Adjusted Budget Budget
Program Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 F&AS - Administration 471,406 489,820 489,820 609,680 645,190 Treasurer 105,312 103,380 103,380 119,080 119,080
Total F&AS - Administration Budget $576,718 $593,200 $593,200 $728,760 $764,270 Actual Amended Bud. Adjusted Budget Budget
Expenditure by Category FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Personnel 456,594 471,550 471,550 589,910 625,420
Supplies 2,917 2,800 2,800 2,300 2,300
Contractual Services 102,320 98,600 98,600 113,100 113,100 Other Charges 1,847 6,420 6,420 7,820 7,820
Interdepartmental Charges 13,040 13,830 13,830 15,630 15,630 Total Program Budget 576,718 593,200 593,200 728,760 764,270 Capital/Capital Studies 0 0 0 0 0
Total F&AS - Administration Budget $576,718 $593,200 $593,200 $728,760 $764,270 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.

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.

Actual Amended Bud. Adjusted Budget Budget
Program Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Financial Services 1,182,896 1,419,960 1,419,960 1,613,960 1,685,250 Utility Billing & Cashiering 933,961 1,032,940 1,032,940 1,057,230 1,095,170 Business Licensing 163,999 265,520 265,520 234,880 241,660 Purchasing 148,834 164,770 164,770 35,450 35,450
Total Finance Budget $2,429,690 $2,883,190 $2,883,190 $2,941,520 $3,057,530 Actual Amended Bud. Adjusted Budget Budget
Expenditure by Category FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Personnel 1,796,123 2,000,190 2,000,190 2,172,040 2,282,050 Supplies 76,135 148,100 148,100 94,230 94,230
Contractual Services 308,989 481,580 481,580 398,190 404,190 Other Charges 4,643 7,150 7,150 6,890 6,890
Interdepartmental Charges 243,800 246,170 246,170 270,170 270,170 Total Program Budget 2,429,690 2,883,190 2,883,190 2,941,520 3,057,530 Debt 0 0 0 0 0
Capital/Capital Studies 0 0 0 0 0
Total Finance Budget $2,429,690 $2,883,190 $2,883,190 $2,941,520 $3,057,530 Personnel Summary 14.00 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.

Purpose Statement
Human Resources Services
• Recruit and retain a skilled and 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.

Actual Amended Bud. Adjusted Budget Budget
Program Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Human Resources Admin. 774,124 809,260 809,260 817,760 867,110 Labor Relations 92,047 35,400 35,400 32,850 32,850
Employee Training 4,097 1,750 1,750 6,700 6,950
Total Human Resources Budget $870,268 $846,410 $846,410 $857,310 $906,910 Actual Amended Bud. Adjusted Budget Budget
Category Expenditure Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Personnel 589,622 618,240 618,240 655,620 704,970
Supplies 5,530 6,050 6,050 6,050 6,050
Contractual Services 220,172 164,500 164,500 134,000 134,000 Other Charges 9,144 11,030 11,030 12,300 12,550
Interdepartmental Charges 45,800 46,590 46,590 49,340 49,340 Total Program Budget 870,268 846,410 846,410 857,310 906,910 Capital/Capital Studies 0 0 0 0 0
Total Human Resources Budget $870,268 $846,410 $846,410 $857,310 $906,910 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.

Shading indicates contracted services
Public Safety
Department Overview:

Public Safety continues to be the City’s highest priority. This includes Police, Fire Services, and Marine Safety. Police Services are primarily provided through a contract with the Orange County Sheriff’s Department, along with additional contracts for crossing guards, citation processing, and other support functions. Police Services deliver law enforcement, investigations, traffic enforcement, crime prevention, forensic services, and public information and education.

Fire and Emergency Services are contracted through the Orange County Fire Authority, with ambulance transport provided by Falck Ambulance Services. Fire Services handle fire protection and rescue, fire investigations, hazardous materials response, paramedic services, ambulance dispatch and transport, and public education.

Marine Safety protects the public along the coastline by providing rescue response, medical aid, preventative enforcement, and public awareness programs such as the Junior Lifeguard Program.

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
Environmental
Management
Junior Lifeguard Program
Ocean Safety Public
Education
Marine Safety Chief
Actual Amended Bud. Adjusted Budget Budget
Department Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Police 22,567,057 23,857,480 23,857,480 24,857,800 25,547,520 Fire 14,797,357 15,330,720 15,330,720 15,447,880 16,019,260 Marine Safety 2,249,860 2,344,190 2,344,190 2,339,880 2,454,860 Total Public Safety $39,614,274 $41,532,390 $41,532,390 $42,645,560 $44,021,640 Actual Amended Bud. Adjusted Budget Budget
Category Expenditure Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Personnel 1,775,042 1,846,750 1,846,750 2,033,730 2,134,610 Supplies 74,826 89,200 89,200 93,020 92,890
Contractual Services 35,581,112 37,451,490 37,451,490 38,388,920 39,626,850 Other Charges 25,047 21,580 21,580 24,080 26,480
Interdepartmental Charges 653,470 609,260 609,260 562,810 562,810 Total Program Budget 38,109,497 40,018,280 40,018,280 41,102,560 42,443,640 Debt 1,366,848 1,380,000 1,380,000 1,543,000 1,563,000
Capital/Capital Studies 137,929 134,110 134,110 0 15,000 Total Public Safety Budget $39,614,274 $41,532,390 $41,532,390 $42,645,560 $44,021,640 Personnel Summary 103.00 103.00 103.00 103.00 103.00
Key Initiatives
• Improve emergency response times while setting higher performance benchmarks for police and fire services. • Implement targeted service upgrades and operational improvements to deliver a higher level of public safety to residents. • Pursue innovative technology solutions to enhance emergency response, communication, and real-time decision-making. • Expand regional staffing, equipment, and mutual aid resources to keep pace with continued growth in South Orange County. • Strengthen wildfire and disaster resilience through proactive planning, mitigation, and community preparedness efforts. • Capital Improvement Program (CIP) project to develop a centralized Emergency Operations Center at City Hall to serve as the primary coordination hub during emergencies and disasters. • Support OCFA's development of a regional Wildfire Resource Center to improve deployment speed and coordination of firefighting personnel and equipment in the South Orange County Region. • Deployment of a HeloPod along Ridgeline Trail to facilitate aerial firefighting operations.

Public Safety
Department Summary
Public Safety Summary
Police
Services

58.3%
Fire
Services

36.2%
Marine
Safety

5.5%
FY 2027
Police
Services

58.0%
Fire
Services

36.4%
Marine
Safety

5.6%
FY 2028
Expenditures Actual Amended Bud. Adjusted Budget Budget Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Full-Time Salaries $620,835 $682,600 $682,600 $755,180 $808,060 Part-Time Salaries 627,483 630,100 630,100 645,880 661,700 Overtime 77,552 59,950 59,950 67,360 73,630
Benefits 449,172 474,100 474,100 565,310 591,220
Total Personnel 1,775,042 1,846,750 1,846,750 2,033,730 2,134,610 Office Supplies 5,350 5,080 5,080 4,730 4,730
Other Operating Supplies 63,188 76,670 76,670 80,540 80,410 Maintenance Supplies 6,288 7,450 7,450 7,750 7,750
Total Supplies 74,826 89,200 89,200 93,020 92,890
Administrative 1,881 2,500 2,500 2,800 2,800
Travel and Training 3,919 8,130 8,130 9,970 7,680
Utilities 58,972 57,630 57,630 57,020 57,340
Maintenance 82,086 100,550 100,550 104,150 106,820
Security Services 0 0 0 0 0
Fire Contract Services 11,932,616 12,466,740 12,466,740 12,288,630 12,717,730 Ambulance Program 2,059,431 2,081,770 2,081,770 2,282,580 2,410,710 Police Contract Services 20,619,874 21,808,050 21,808,050 22,700,000 23,381,000 Public Safety 389,267 459,300 459,300 457,480 451,480
Legal Services 134,853 144,000 144,000 146,500 146,500
Other Contractual Services 298,213 322,820 322,820 339,790 344,790 Total Contractual Services 35,581,112 37,451,490 37,451,490 38,388,920 39,626,850 Miscellaneous Charges 1,240 830 830 830 830
Promotional Charges 22,854 18,500 18,500 21,000 23,400
Social Service Charges 953 2,250 2,250 2,250 2,250
Total Other Charges 25,047 21,580 21,580 24,080 26,480
Improvements Other Than Bldg. 0 0 0 0 0
Machinery and Equipment 0 13,480 13,480 0 15,000
Major Maintenance 137,929 120,630 120,630 0 0
Total Capital Outlay 137,929 134,110 134,110 0 15,000
Interdepartmental Charges 653,470 609,260 609,260 562,810 562,810 Total Interdepartmental Charges 653,470 609,260 609,260 562,810 562,810 Total Interfund Transfers 0 0 0 0 0
Total Debt Service 1,366,848 1,380,000 1,380,000 1,543,000 1,563,000 Total: $39,614,274 $41,532,390 $41,532,390 $42,645,560 $44,021,640 Significant Change:

Personnel costs include staffing for the full-time Marine Safety Supervisor and Officer positions based on the Class and Compensation levels and the benefits associated with those prior year changes.

Contract costs increase by over $2 million from the FY 2025-26 to the FY 2027-28 budget. The OCFA fire contract budget is $12.3 million and $12.7 million for the base contract and vehicle costs, changing from the FY 2025-26 budget of $12.5 million. The OCSD contract is budgeted at $22.7 million and $23.4 million, increasing from the FY 2025-26 budget of $21.8 million budget.

Total Debt Service increases for past Police and Fire CalPERS pension costs due to an amortization change.

Public Safety
Department Summary
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.

Actual Amended Bud. Adjusted Budget Budget
Program Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Police Services 22,513,439 23,803,290 23,803,290 24,795,560 25,484,030 Local Police Services 43,833 40,090 40,090 45,940 46,690 RSVP Support Services 9,785 14,100 14,100 16,300 16,800 Total Police Services Budget $22,567,057 $23,857,480 $23,857,480 $24,857,800 $25,547,520 Actual Amended Bud. Adjusted Budget Budget
Category Expenditure Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Supplies 13,749 14,340 14,340 17,540 16,340
Contractual Services 21,374,323 22,699,720 22,699,720 23,589,020 24,266,690 Other Charges 23,807 20,750 20,750 23,250 25,650
Interdepartmental Charges 395,830 350,070 350,070 365,840 365,840 Total Program Budget 21,807,709 23,084,880 23,084,880 23,995,650 24,674,520 Debt 759,348 772,500 772,500 862,150 873,000
Capital/Capital Studies 0 100 100 0 0
Total Police Services Budget $22,567,057 $23,857,480 $23,857,480 $24,857,800 $25,547,520 Personnel Summary* 58.00 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.

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.

Actual Amended Bud. Adjusted Budget Budget
Program Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Fire Contract Services 12,590,806 13,120,950 13,120,950 13,015,300 13,453,550 Ambulance Services 2,206,551 2,209,770 2,209,770 2,432,580 2,565,710 Total Fire Services Budget $14,797,357 $15,330,720 $15,330,720 $15,447,880 $16,019,260 Actual Amended Bud. Adjusted Budget Budget
Category Expenditure Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Contractual Services 14,189,237 14,722,600 14,722,600 14,766,210 15,328,440 Interdepartmental Charges 620 620 620 820 820
Total Program Budget $14,189,857 $14,723,220 $14,723,220 $14,767,030 15,329,260 Debt 607,500 607,500 607,500 680,850 690,000
Total Fire Services Budget $14,797,357 $15,330,720 $15,330,720 $15,447,880 $16,019,260 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.

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.

Actual Amended Bud. Adjusted Budget Budget
Program Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Operations Rescue 2,143,974 2,201,340 2,201,340 2,195,000 2,306,700 Prevention and Education 105,886 142,850 142,850 144,880 148,160 Total Marine Safety Budget $2,249,860 $2,344,190 $2,344,190 $2,339,880 $2,454,860 Actual Amended Bud. Adjusted Budget Budget
Category Expenditure Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Personnel 1,775,042 1,846,750 1,846,750 2,033,730 2,134,610 Supplies 61,077 74,860 74,860 75,480 76,550
Contractual Services 17,552 29,170 29,170 33,690 31,720 Other Charges 1,240 830 830 830 830
Interdepartmental Charges 257,020 258,570 258,570 196,150 196,150 Total Program Budget $2,111,931 $2,210,180 $2,210,180 2,339,880 2,439,860 Capital/Capital Studies 137,929 134,010 134,010 0 15,000 Total Marine Safety Budget $2,249,860 $2,344,190 $2,344,190 $2,339,880 $2,454,860 Personnel Summary 6.00 6.00 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.

Shading indicates contracted services
Community Development
Department Overview:

The City’s Community Development Department consists of Community Development Administration, Building, Planning, Park Ranger Program and Code Compliance divisions. This department oversees the City’s land use policies including zoning, building, subdivision, and environmental regulations to ensure orderly, sustainable growth.

The department manages advanced and current planning, building and safety, and code enforcement to support a well planned and thriving community. Community Development is responsible for the implementation of the 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 Administration
Emergency Planning
Disaster Preparedness
Emergency Operations Center
Community Emergency
Response Team
Actual Amended Bud. Adjusted Budget Budget
Department Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Community Development - Admin 1,072,894 1,616,360 1,616,360 1,313,160 1,371,820 Building 1,771,116 2,366,340 2,366,340 2,363,840 2,459,770 Planning 2,279,571 4,125,790 4,125,790 2,263,300 2,367,790 Code Compliance 1,936,450 2,574,590 2,574,590 2,316,220 2,406,270 Total Community Development Budget $7,060,031 $10,683,080 $10,683,080 $8,256,520 $8,605,650 Actual Amended Bud. Adjusted Budget Budget
Category Expenditure Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Personnel 4,851,864 5,916,200 5,916,200 5,922,490 6,262,320 Supplies 55,280 67,350 67,350 53,510 57,510
Contractual Services 1,338,006 3,361,100 3,361,100 1,378,230 1,383,530 Other Charges 24,291 33,620 33,620 35,800 35,800
Interdepartmental Charges 712,090 751,110 751,110 866,490 866,490 Total Program Budget 6,981,531 10,129,380 10,129,380 8,256,520 8,605,650 Capital/Capital Studies 78,500 553,700 553,700 0 0
Total Community Development Budget $7,060,031 $10,683,080 $10,683,080 $8,256,520 $8,605,650 Personnel Summary 40.00 40.00 40.00 39.00 39.00
Key Initiatives
• Update the City’s Zoning Ordinance to establish Gateway Overlay regulations incentivizing appropriate new development that supports improved design standards, enhances corridor aesthetics, and guides development consistent with community vision and planning goals.
• Explore opportunities to expand the size and capacity of the City’s short-term lodging unit allowed zones, and incentivize other lodging uses City-wide, and develop such a proposed zoning amendment for the City Council’s consideration. • Advance emergency management procedures to enhance Emergency Operations Center operations and initiated efforts to update the City’s Emergency Operations Plan (EOP) to improve preparedness and response capabilities. • Complete and implement the City’s Real Estate Asset Management Program to enhance the inventory, tracking, and oversight of City-owned properties through an asset catalog. • Oversee development of an updated ADA Transition Plan to ensure the City maintains compliance with federal accessibility laws as they apply to City-owned property, facilities, and programs. • Update Code Compliance's Policy and Procedural Manual to ensure consistent and efficient service delivery, while continuing proactive quality-of-life enforcement and to comply with state law changes affecting municipal code enforcement activities. • Continue advancement of the Local Coastal Program through ongoing policy development, refinement of implementation measures, coordination with the California Coastal Commission, and public engagement to support certification and effective coastal resource management.

Community Development
Department Summary
Community Development Summary
Building

28.6%
Planning
Comm Dev Admin 27.4%

15.9%
Code
Compliance

28.1%
FY 2027
Building

28.6%
Planning 27.5%
Comm Dev Admin

15.9%
Code Compliance

28.0%
FY 2028
Expenditures Actual Amended Bud. Adjusted Budget Budget Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Full-Time Salaries $2,924,603 $3,619,260 $3,619,260 $3,711,240 $4,010,860 Part-Time Salaries 201,884 304,810 304,810 64,000 34,000 Overtime 7,156 23,380 23,380 11,580 11,580
Benefits 1,718,221 1,968,750 1,968,750 2,135,670 2,205,880 Total Personnel 4,851,864 5,916,200 5,916,200 5,922,490 6,262,320 Office Supplies 13,929 18,610 18,610 14,110 14,110
Other Operating Supplies 38,173 44,490 44,490 35,900 39,900 Maintenance Supplies 3,177 4,250 4,250 3,500 3,500
Total Supplies 55,279 67,350 67,350 53,510 57,510
Administrative 8,300 16,730 16,730 115,310 115,310
Travel and Training 30,707 35,290 35,290 46,410 46,710
Utilities 1,608 1,710 1,710 1,700 1,700
Maintenance 132,869 232,060 232,060 191,060 191,060
Legal Services 185,036 261,000 261,000 251,000 256,000
Rental 0 0 0 25,000 25,000
Other Contractual Services 979,487 2,814,310 2,814,310 747,750 747,750 Total Contractual Services 1,338,007 3,361,100 3,361,100 1,378,230 1,383,530 Miscellaneous Charges 8,555 15,370 15,370 15,630 15,630 Promotional Charges 3,307 6,000 6,000 4,750 4,750
Total Other Charges 24,291 33,620 33,620 35,800 35,800
Machinery and Equipment 78,500 3,700 3,700 0 0
Capital Study 0 550,000 550,000 0 0
Total Capital Outlay 78,500 553,700 553,700 0 0
Interdepartmental Charges 712,090 751,110 751,110 866,490 866,490 Total Interdepartmental Charges 712,090 751,110 751,110 866,490 866,490 Total Interfund Transfers 0 0 0 0 0
Total Debt Service 0 0 0 0 0
Total: $7,060,031 $10,683,080 $10,683,080 $8,256,520 $8,605,650 Significant Changes:

Salaries and benefits change the first year adding one park ranger and reducing part-time park ranger costs along with a plans examiner and code tech position. FY 2027-28 includes increases based on merit and other changes.

Contractual services decrease as the completion of the off-shore sand study is completed and other one-time studies are completed, such as the parking and transit study. Administrative contract costs increase based on imaging of past documents which is an included decision package.

Capital outlay costs decrease due to one-time amounts in FY 2025-26 and interdepartmental increase due to higher fleet and information technology costs.

Community Development
Department Summary
Purpose Statement
Administration Services
• Direct and supervise operations including land use planning, plan processing, building activities, code enforcement, park rangers, homeless outreach, and customer service.
• Oversee Emergency Planning activities.
• Administer social services programs and targeted economic outreach. • Develop and implement emergency response operating plans and conduct related readiness training.

Actual Amended Bud. Adjusted Budget Budget
Program Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Community Development Admin 928,363 1,362,300 1,362,300 1,089,220 1,137,770 Emergency Planning 144,531 254,060 254,060 223,940 234,050 Total Community Dev Admin Budget $1,072,894 $1,616,360 $1,616,360 $1,313,160 $1,371,820 Actual Amended Bud. Adjusted Budget Budget
Category Expenditure Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Personnel 738,150 803,910 803,910 970,060 1,024,320
Supplies 12,170 12,720 12,720 40,290 40,290
Contractual Services 167,534 94,550 94,550 176,650 181,050 Other Charges 15,520 15,660 15,660 19,080 19,080
Interdepartmental Charges 139,520 139,520 139,520 107,080 107,080 Total Program Budget 1,072,894 1,066,360 1,066,360 1,313,160 1,371,820 Capital/Capital Studies 0 550,000 550,000 0 0
Total Community Dev Admin Budget $1,072,894 $1,616,360 $1,616,360 $1,313,160 $1,371,820 Personnel Summary 5.00 5.00 5.00 5.00 5.00
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.

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.

Actual Amended Bud. Adjusted Budget Budget
Program Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Administration 1,362,704 1,739,840 1,739,840 1,788,800 1,861,780 Inspection 408,412 626,500 626,500 575,040 597,990
Total Building Budget $1,771,116 $2,366,340 $2,366,340 $2,363,840 $2,459,770 Actual Amended Bud. Adjusted Budget Budget
Category Expenditure Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Personnel 1,356,683 1,623,000 1,623,000 1,575,610 1,667,540 Supplies 8,990 21,050 21,050 7,250 11,250
Contractual Services 174,088 482,670 482,670 496,350 496,350 Other Charges 1,655 3,480 3,480 2,730 2,730
Interdepartmental Charges 229,700 236,140 236,140 281,900 281,900 Total Program Budget 1,771,116 2,366,340 2,366,340 2,363,840 2,459,770 Non-Operating Expenditures Capital/Capital Studies 0 0 0 0 0 Total Building Budget $1,771,116 $2,366,340 $2,366,340 $2,363,840 $2,459,770 Personnel Summary 11.00 11.00 11.00 10.00 10.00
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.

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.

Actual Amended Bud. Adjusted Budget Budget
Program Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Current Planning 1,875,703 3,569,160 3,569,160 1,781,270 1,860,220 Commissions/Boards/Committees 18,972 37,730 37,730 29,140 29,140 Planning Administration 384,896 518,900 518,900 452,890 478,430 Total Planning Budget $2,279,571 $4,125,790 $4,125,790 $2,263,300 $2,367,790 Actual Amended Bud. Adjusted Budget Budget
Category Expenditure Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Personnel 1,440,423 1,835,000 1,835,000 1,803,800 1,908,290 Supplies 13,620 8,720 8,720 520 520
Contractual Services 671,062 2,119,020 2,119,020 221,850 221,850 Other Charges 6,306 11,550 11,550 11,410 11,410
Interdepartmental Charges 148,160 151,500 151,500 225,720 225,720 Total Program Budget 2,279,571 4,125,790 4,125,790 2,263,300 2,367,790 Capital/Capital Studies 0 0 0 0 0
Total Planning Budget $2,279,571 $4,125,790 $4,125,790 $2,263,300 $2,367,790 Personnel Summary 10.00 10.00 10.00 10.00 10.00
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.

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.

Actual Amended Bud. Adjusted Budget Budget
Program Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Code Compliance 1,170,975 1,408,410 1,408,410 1,299,600 1,347,070 Weed Abatement 142,600 396,060 396,060 256,060 256,060
Park Ranger 622,875 770,120 770,120 760,560 803,140
Total Code Compliance Budget $1,936,450 $2,574,590 $2,574,590 $2,316,220 $2,406,270 Actual Amended Bud. Adjusted Budget Budget
Category Expenditure Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Personnel 1,316,608 1,654,290 1,654,290 1,573,020 1,662,170 Supplies 20,500 24,860 24,860 5,450 5,450
Contractual Services 325,322 664,860 664,860 483,380 484,280 Other Charges 810 2,930 2,930 2,580 2,580
Interdepartmental Charges 194,710 223,950 223,950 251,790 251,790 Total Program Budget 1,857,950 2,570,890 2,570,890 2,316,220 2,406,270 Non-Operating Expenditures Capital/Capital Studies 78,500 3,700 3,700 0 0 Total Code Compliance Budget $1,936,450 $2,574,590 $2,574,590 $2,316,220 $2,406,270 Personnel Summary* 14.00 14.00 14.00 14.00 14.00
* Includes Community Outreach staff funded through a separate fund.

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.

Shading indicates contracted services
Public Works
Department Overview:

The City’s Public Works Department consists of Public Works Administration, Engineering and Maintenance Services Divisions. Core responsibilities include street maintenance, traffic engineering, solid waste and recycling oversight, water-quality compliance, and management of the City’s Capital Improvement Program (CIP). The department also reviews private development for compliance with City standards and regulates construction in the public right-of-way to ensure safety and adherence to local, state, and federal requirements. Through these efforts, the department supports community livability, sustainability, and the long-term integrity of public assets.

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
Beaches, Parks and
Recreation Director
Maintenance/Facilities 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
Actual Amended Bud. Adjusted Budget Budget
Department Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Public Works Admin. 1,906,036 2,974,190 2,974,190 923,350 960,340 Engineering 3,234,017 3,986,540 3,986,540 3,928,900 4,103,880 City Maintenance Services 6,953,556 8,974,960 8,974,960 7,133,540 7,333,600 Beaches/Parks Maintenance 12,470,355 10,658,580 10,658,580 6,735,570 6,816,010 Total Public Works Budget $24,563,964 $26,594,270 $26,594,270 $18,721,360 $19,213,830 Actual Amended Bud. Adjusted Budget Budget
Category Expenditure Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Personnel 7,249,106 7,943,030 7,943,030 8,357,810 8,743,370 Supplies 872,230 892,430 892,430 828,630 850,080
Contractual Services 8,066,071 9,264,630 9,264,630 6,988,790 7,074,250 Other Charges 6,893 14,020 14,020 8,520 8,520
Interdepartmental Charges 1,637,520 1,807,420 1,807,420 1,287,610 1,287,610 Total Program Budget 17,831,820 19,921,530 19,921,530 17,471,360 17,963,830 Capital/Capital Studies 6,732,144 6,672,740 6,672,740 1,250,000 1,250,000 Total Public Works Budget $24,563,964 $26,594,270 $26,594,270 $18,721,360 $19,213,830 Personnel Summary 43.30 43.30 43.30 41.55 41.55
Key Initiatives
• Complete design of Ave. Pico Bike/Ped. Improvement from I-5 to Frontera. • Widen Victoria Sidewalk at the base of the Municipal Pier. • Construct Calle Real and Reeves Water Pump Stations.
• Complete upgrades to the Pedestrian Audible Warning System (PAWS). • Replace the Water Reclamation Plant gate.
• Replace Liberty Park Playground shade sails.
• Waterproof two 3rd floor patios at City Hall.

Public Works
Department Summary
Public Works Summary
Public Works Admin.

4.9%
Engineering
City Maintenance 21.0%
Services 38.1%
Beaches/Parks
Maintenance

36.0%
FY 2027 Public Works Admin.

5.0%
Engineering

21.4% City Maintenance
Services 38.2%
Beaches/Parks
Maintenance

35.5%
FY 2028
Expenditures Actual Amended Bud. Adjusted Budget Budget Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Full-Time Salaries $4,182,651 $4,888,830 $4,888,830 $4,975,840 $5,270,320 Part-Time Salaries 623 0 0 0 0
Overtime 377,505 220,420 220,420 218,570 218,570
Benefits 2,688,326 2,833,780 2,833,780 3,163,400 3,254,480 Total Personnel 7,249,105 7,943,030 7,943,030 8,357,810 8,743,370 Office Supplies 14,007 16,350 16,350 16,870 16,870
Other Operating Supplies 489,251 496,920 496,920 493,290 507,970 Street Signs & Materials 106,505 106,540 106,540 46,000 46,000 Maintenance Supplies 262,467 272,620 272,620 272,470 279,240 Total Supplies 872,230 892,430 892,430 828,630 850,080
Administrative 295 1,250 1,250 660 660
Travel and Training 5,648 15,500 15,500 10,560 10,540
Utilities 2,156,504 2,328,940 2,328,940 2,168,480 2,229,670 Maintenance 6,067,668 7,261,480 7,261,480 5,173,710 5,200,470 Internal Services (857,013) (1,070,000) (1,070,000) (1,070,000) (1,070,000) Sidewalk Pressure Washing 119,606 103,860 103,860 106,330 103,860 Rental 32,137 37,210 37,210 34,370 34,370
Animal/Pest Control 34,853 44,850 44,850 28,000 28,000
Other Contractual Services 506,373 541,540 541,540 536,680 536,680 Total Contractual Services 8,066,071 9,264,630 9,264,630 6,988,790 7,074,250 Miscellaneous Charges 6,523 13,220 13,220 7,520 7,520
Promotional Charges 370 800 800 1,000 1,000
Social Service Charges 0 0 0 0 0
Total Other Charges 6,893 14,020 14,020 8,520 8,520
Improvements Other Than Bldg. 5,019,158 2,763,150 2,763,150 0 0 Major Maintenance 1,064,901 1,791,830 1,791,830 300,000 300,000 Sidewalk Repair & Improvements 117,905 432,760 432,760 150,000 150,000 Major Street Maintenance 380,360 600,000 600,000 550,000 550,000 Slurry Seal 149,821 250,000 250,000 250,000 250,000
Capital Study 0 835,000 835,000 0 0
Total Capital Outlay 6,732,145 6,672,740 6,672,740 1,250,000 1,250,000 Interdepartmental Charges 1,637,520 1,838,420 1,838,420 1,287,610 1,287,610 Charges to Other Funds 0 (31,000) (31,000) 0 -
Total Interdepartmental Charges 1,637,520 1,807,420 1,807,420 1,287,610 1,287,610 Total Interfund Transfers 0 0 0 0 0
Total Debt Service 0 0 0 0 0
Total: $24,563,964 $26,594,270 $26,594,270 $18,721,360 $19,213,830 Significant Changes:

Personnel costs reflect staffing levels and the reduction of positions from the FY 2025-26 staff levels.

Contractual services reflect decreases to maintenance costs as a result of the one-time costs for Slope stabilization at the Casa Romantica and other one-time maintenance is in other funds.

Capital outlay decreases as projects are budgeted in the Capital Improvement fund, while base level maintenance is budgeted in the General Fund.

Interdepartmental charges decrease as capital replacement charges are removed from the oeprating budget.

Public Works
Department Summary
Purpose Statement
Administration Services
• Direct activities of the Engineering Services and oversee utilities. • Develop and monitor annual operating and capital improvement project budgets. • Provide administrative and records management support. • Develop and update policies, procedures and technical design standards.

Actual Amended Bud. Adjusted Budget Budget
Program Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Public Works Admin. 1,906,036 2,974,190 2,974,190 923,350 960,340 Total Public Works Admin Budget $1,906,036 $2,974,190 $2,974,190 $923,350 $960,340 Actual Amended Bud. Adjusted Budget Budget
Category Expenditure Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Personnel 684,594 860,030 860,030 817,160 854,250
Supplies 9,452 9,780 9,780 20,850 20,950
Contractual Services 1,167,335 2,060,140 2,060,140 880 680 Other Charges 3,865 3,450 3,450 4,500 4,500
Interdepartmental Charges 40,790 40,790 40,790 79,960 79,960 Total Program Budget 1,906,036 2,974,190 2,974,190 923,350 960,340 Capital/Capital Studies 0 0 0 0 0
Total Public Works Admin Budget $1,906,036 $2,974,190 $2,974,190 $923,350 $960,340 Personnel Summary 4.00 4.00 4.00 3.25 3.25
Public Works
Administration Summary
To provide leadership and coordination of engineering, design, and utilities 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.

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.

Actual Amended Bud. Adjusted Budget Budget
Program Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Development Engineering 616,139 678,380 678,380 723,250 743,920 Inspection 426,545 438,300 438,300 462,800 478,660
Traffic 604,775 617,310 617,310 647,860 675,980
Design & Development 260,349 168,250 168,250 283,500 350,420 Streets Engineering 678,124 788,070 788,070 848,020 891,430 Major Street Maintenance 648,085 1,296,230 1,296,230 963,470 963,470 Total Engineering Budget $3,234,017 $3,986,540 $3,986,540 $3,928,900 $4,103,880 Actual Amended Bud. Adjusted Budget Budget
Category Expenditure Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Personnel 3,028,469 3,299,760 3,299,760 3,551,770 3,724,860 Supplies 9,950 17,120 17,120 4,270 4,270
Contractual Services (737,976) (892,100) (892,100) (920,320) (918,430) Other Charges 1,819 2,000 2,000 2,370 2,370
Interdepartmental Charges 283,670 277,000 277,000 340,810 340,810 Total Program Budget 2,585,932 2,703,780 2,703,780 2,978,900 3,153,880 Non-Operating Expenditures Capital/Capital Studies 648,085 1,282,760 1,282,760 950,000 950,000 Total Engineering Budget $3,234,017 $3,986,540 $3,986,540 $3,928,900 $4,103,880 Personnel Summary 16.00 16.00 16.00 15.00 15.00
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.

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.

Actual Amended Bud. Adjusted Budget Budget
Program Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Traffic Signals 1,297,211 1,261,150 1,261,150 1,190,150 1,227,580 Traffic Maintenance 239,100 511,470 511,470 415,390 427,860 Maintenance Services Admin. 944,531 999,320 999,320 1,026,130 1,067,790 Street Maintenance & Repair 791,586 922,780 922,780 918,840 947,410 Senior Center Facility 54,294 85,850 85,850 54,170 55,940 Parking Maintenance 226,974 226,760 226,760 231,150 232,230 Facilities Maintenance 2,727,814 4,388,140 4,388,140 2,684,270 2,754,440 Street Lighting 672,046 579,490 579,490 613,440 620,350 Total City Maintenance Services Budget $6,953,556 $8,974,960 $8,974,960 $7,133,540 $7,333,600 Actual Amended Bud. Adjusted Budget Budget
Category Expenditure Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Personnel 3,102,707 3,282,750 3,282,750 3,459,410 3,617,180 Supplies 478,041 480,720 480,720 417,290 426,540
Contractual Services 2,176,677 2,164,470 2,164,470 2,214,050 2,247,090 Other Charges 595 7,520 7,520 600 600
Interdepartmental Charges 840,240 968,340 968,340 742,190 742,190 Total Program Budget 6,598,260 6,903,800 6,903,800 6,833,540 7,033,600 Non-Operating Expenditures Capital/Capital Studies 355,296 2,071,160 2,071,160 300,000 300,000 Total City Maintenance Services Budget $6,953,556 $8,974,960 $8,974,960 $7,133,540 $7,333,600 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.

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.

Actual Amended Bud. Adjusted Budget Budget
Program Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Trail Maintenance 278,877 365,660 365,660 273,950 276,040 Street Median & Trees 498,167 914,310 914,310 417,890 428,460 Streetscapes 905,949 1,031,480 1,031,480 890,160 892,530 Park Maintenance 3,853,178 4,301,660 4,301,660 3,783,920 3,822,000 Beach Maintenance 6,345,432 3,344,040 3,344,040 703,420 713,140 Parks & Beach Maint. Administration 588,752 701,430 701,430 666,230 683,840 Total Beaches/Parks Maint. Budget $12,470,355 $10,658,580 $10,658,580 $6,735,570 $6,816,010 Actual Amended Bud. Adjusted Budget Budget
Category Expenditure Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Personnel 433,336 500,490 500,490 529,470 547,080
Supplies 374,787 384,810 384,810 386,220 398,320
Contractual Services 5,460,035 5,932,120 5,932,120 5,694,180 5,744,910 Other Charges 614 1,050 1,050 1,050 1,050
Interdepartmental Charges 472,820 521,290 521,290 124,650 124,650 Total Program Budget 6,741,592 7,339,760 7,339,760 6,735,570 6,816,010 Non-Operating Expenditures Capital/Capital Studies 5,728,763 3,318,820 3,318,820 0 0 Total Beaches/Parks Maint. Budget $12,470,355 $10,658,580 $10,658,580 $6,735,570 $6,816,010 Personnel Summary 2.50 2.50 2.50 2.50 2.50
Public Works
Beaches/Parks Maintenance Services Summary
To maintain and preserve the City's beaches, parks, trails, medians, maintenance landscapes, urban forest and the pier in an efficient, safe and cost-effective manner.

Shading indicates contracted services
Beaches, Parks & Recreation
Department Overview:

The Beaches, Parks & Recreation Department includes the Administration, Recreation, and Golf divisions. The department operates many of the City’s key community resources and historic facilities like the Beach Club, offering a wide range of programs, services, and special events that enrich the quality of life in San Clemente. From the iconic pier and coastline to the City’s inland trails and scenic hillsides, the department is dedicated to meeting community needs while preserving the unique character and natural beauty that make San Clemente an exceptional place to live, work, and play.

City Manager
Beaches, Parks and
Recreation Director
Beaches, Parks & Recreation Administration
Beaches, Parks & Recreation Commission
Long & Short Term Recreation 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
Actual Amended Bud. Adjusted Budget Budget
Department Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Beaches, Parks & Rec. Admin. 490,841 490,610 490,610 594,930 628,110 Recreation 5,914,650 6,284,050 6,284,050 6,585,600 6,635,610 Total Beaches, Parks & Rec. Budget $6,405,491 $6,774,660 $6,774,660 $7,180,530 $7,263,720 Actual Amended Bud. Adjusted Budget Budget
Category Expenditure Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Personnel 3,448,277 3,554,090 3,554,090 3,892,000 4,070,830 Supplies 344,110 394,900 394,900 443,020 454,170
Contractual Services 978,212 1,005,900 1,005,900 948,250 961,280 Other Charges 1,128,812 1,273,920 1,273,920 1,358,140 1,358,320 Interdepartmental Charges 506,080 545,850 545,850 419,120 419,120 Total Program Budget 6,405,491 6,774,660 6,774,660 7,060,530 7,263,720 Capital/Capital Studies 0 0 0 120,000 0
Total Beaches, Parks & Rec. Budget $6,405,491 $6,774,660 $6,774,660 $7,180,530 $7,263,720 Personnel Summary 19.75 19.75 18.75 18.75 18.75
Key Initiatives
• Activate Facilities and Expand Community Programming - Launch operations at the Beach Club and expand programs, events and partnerships to maximize use of public spaces. • Enhance Operational Efficiency and Service Delivery - Improve systems, staffing models, and internal processes to increase efficiency and customer service across all divisions. • Lead Citywide Initiatives and Regional Opportunities - Prepare for the City’s Centennial (2028) and advance planning and partnerships to support 2028 Olympic-related opportunities.

Beaches, Parks & Recreation
Department Summary
Beaches, Parks and Recreation Summary
Beaches,
Parks & Rec.

Admin. 8.3%
Recreation

91.7%
FY 2027
Beaches, Parks
& Rec. Admin.

8.6%
Recreation

91.4%
FY 2028
Expenditures Actual Amended Bud. Adjusted Budget Budget Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Full-Time Salaries $1,341,235 $1,466,280 $1,466,280 $1,587,970 $1,704,910 Part-Time Salaries 1,141,283 1,104,620 1,104,620 1,220,790 1,248,170 Overtime 34,334 21,950 21,950 29,290 29,290
Benefits 931,424 961,240 961,240 1,053,950 1,088,460
Total Personnel 3,448,276 3,554,090 3,554,090 3,892,000 4,070,830 Office Supplies 10,727 9,950 9,950 11,450 11,450
Other Operating Supplies 272,789 248,300 248,300 323,770 334,860 Concession Supplies 47,366 120,000 120,000 90,000 90,000 Maintenance Supplies 13,228 16,650 16,650 17,800 17,860 Total Supplies 344,110 394,900 394,900 443,020 454,170
Administrative 16,533 16,270 16,270 16,140 16,520
Travel and Training 17,235 18,000 18,000 20,580 20,580
Utilities 513,396 572,890 572,890 521,120 532,770
Maintenance 81,472 96,670 96,670 95,320 95,320
Professional Services 172,871 168,920 168,920 129,810 129,810 Bank Merchant Fees 85,862 52,000 52,000 78,280 78,280
Contractual Services 90,844 81,150 81,150 87,000 88,000 Total Contractual Services 978,213 1,005,900 1,005,900 948,250 961,280 Miscellaneous Charges 30,525 29,870 29,870 28,560 28,560 Promotional Charges 1,737 2,000 2,000 2,000 2,000
Special Event Costs 148,226 163,800 163,800 186,620 186,800 Contract Class Instructors 948,324 1,078,250 1,078,250 1,140,960 1,140,960 Total Other Charges 1,128,812 1,273,920 1,273,920 1,358,140 1,358,320 Machinery and Equipment 0 0 0 120,000 0
Total Capital Outlay 0 0 0 120,000 0
Interdepartmental Charges 506,080 545,850 545,850 419,120 419,120 Total Interdepartmental Charges 506,080 545,850 545,850 419,120 419,120 Total Interfund Transfers 0 0 0 0 0
Total Debt Service 0 0 0 0 0
Total: $6,405,491 $6,774,660 $6,774,660 $7,180,530 $7,263,720 Significant Change:

Personnel costs recognize changes from the addition of the Beach Club operations to recreation.

Supplies and other charges increase due to the additional Beach Club operations, this also includes the one-time purchase of machinery and equipment.

Interdepartmental charges decrease as capital replacement charges are removed from the budget with capital funded by residual transfers from the General Fund.

Department Summary
Beaches, Parks & Recreation
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.

Actual Amended Bud. Adjusted Budget Budget
Program Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Beaches, Parks & Rec. Admin. 490,841 490,610 490,610 594,930 628,110 Total BP&R Administration Budget $490,841 $490,610 $490,610 $594,930 $628,110 Actual Amended Bud. Adjusted Budget Budget
Category Expenditure Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Personnel 414,131 446,440 446,440 496,130 529,160
Supplies 1,237 2,450 2,450 72,490 72,640
Contractual Services 38,806 8,100 8,100 1,750 1,750
Other Charges 13,297 10,250 10,250 8,160 8,160
Interdepartmental Charges 23,370 23,370 23,370 16,400 16,400 Total Program Budget 490,841 490,610 490,610 594,930 628,110 Capital/Capital Studies 0 0 0 0 0
Total BP&R Administration Budget $490,841 $490,610 $490,610 $594,930 $628,110 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. Oversee the maintenance and facilities of the City.

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.

Actual Amended Bud. Adjusted Budget Budget
Program Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Ole Hanson Beach Club (OHBC) 249,008 253,200 253,200 623,640 512,710 Community Center 566,754 612,870 612,870 573,710 587,690 Community Services 1,302,596 1,443,470 1,443,470 1,404,970 1,426,960 Aquatics 1,580,465 1,469,590 1,469,590 1,586,250 1,643,210 VH Sports Field/SC Aquatics Facility 974,509 1,048,090 1,048,090 899,160 921,120 Sports Field Operations 498,878 644,910 644,910 651,790 667,280 Recreation Programs/Events 742,440 811,920 811,920 846,080 876,640 Total Recreation Budget $5,914,650 $6,284,050 $6,284,050 $6,585,600 $6,635,610 Actual Amended Bud. Adjusted Budget Budget
Category Expenditure Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Personnel 3,034,146 3,107,650 3,107,650 3,395,870 3,541,670 Supplies 342,873 392,450 392,450 370,530 381,530
Contractual Services 939,406 997,800 997,800 946,500 959,530 Other Charges 1,115,515 1,263,670 1,263,670 1,349,980 1,350,160 Interdepartmental Charges 482,710 522,480 522,480 402,720 402,720 Total Program Budget 5,914,650 6,284,050 6,284,050 6,465,600 6,635,610 Capital/Capital Studies 0 0 0 120,000 0
Total Recreation Budget $5,914,650 $6,284,050 $6,284,050 $6,585,600 $6,635,610 Personnel Summary 16.75 16.75 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.

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

At the conclusion of the FY 2025-26, the Disaster Relief Fund will be closed and the Police Grants fund will be consolidated with the General Fund.

Special Revenue Funds
Street
Improvement
Fund
Gas Tax Fund Senior
Mobility
Miscellaneous
Grants Fund
Disaster Relief
Fund
Air Quality
Improvement
Fund
Local Cable
Infrastructure
Fund
Police Grants
Fund Local Transit
Building
Homes & Jobs
Act

Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Beginning Balance $3,765,894 $4,763,000 $4,763,000 $1,326,850 $609,080 Revenues:

Street Improvement Assessments 16 0 0 0 0
Measure M2 Apportionment 1,338,617 1,509,000 1,509,000 1,509,000 1,509,000 Investment Earnings 197,254 91,100 91,100 90,000 90,000 Other State Grants 5 0 0 0 0
Transfer from General Fund 500,000 500,000 500,000 0 0
Transfer from Water Depreciation 100,000 100,000 100,000 200,000 200,000 Transfer from Sewer Depreciation 100,000 100,000 100,000 50,000 50,000 Total Revenues 2,235,892 2,300,100 2,300,100 1,849,000 1,849,000 Expenditures:

Contractual Services 839,797 603,000 603,000 830,000 680,000 Capital Improvements* 336,846 5,071,110 5,071,110 1,700,000 1,700,000 Interdepartmental Charges 62,140 62,140 62,140 36,770 36,770 Total Expenditures 1,238,783 5,736,250 5,736,250 2,566,770 2,416,770 Ending Balance $4,763,003 $1,326,850 $1,326,850 $609,080 $41,310 Fund Balance: Fund balance is budgeted to be $41,310 at the end of FY 2027-28.

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 2026-27 and 2027-28 include Measure M2 revenues in the amount of $1.5 million, investment earnings of $90,000 and transfers from other funds of $250,000. Expenditures include capital improvements of $1.5 million annually for street improvement program projects and $200,000 for Alley/Parking Lot Pavement Rehabilitation.

Actual Amended Bud. Adjusted Budget Budget
*Detail of Capital Improvements: FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Del Mar Street Rehabilitation 5,831 1,108,560 1,108,560 0 0 Street Improvement Projects 0 137,940 137,940 0 0
Alley Pavement Rehabilitation 300,000 380,630 380,630 0 0 Street Rehabilitation Program 31,015 1,268,980 1,268,980 0 0 Alley/Parking Lot Rehabilitation Program 0 100,000 100,000 0 0 Palizada Talega Saluda Signal Synch 0 675,000 675,000 0 0 Alley/Parking Lot Rehab Program FY 2026 0 100,000 100,000 0 0 Street Rehabilitation Program FY 2026 0 1,300,000 1,300,000 0 0 Street Rehabilitation Program 0 0 0 1,500,000 1,500,000 Alley Pavement Rehabilitation 0 0 0 200,000 200,000
Total Capital Improvements $336,846 $5,071,110 $5,071,110 $1,700,000 $1,700,000 Street Improvement Fund
Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Beginning Balance $7,036,891 $7,219,150 $7,219,150 $3,444,630 $812,030 Revenues:
2103 Motor Vehicle Fuel Tax 611,477 605,660 605,660 626,700 626,700 2105 Apportionment (Prop. 111) 398,659 410,940 410,940 419,000 419,060 2106 Apportionment 261,605 260,120 260,120 272,190 272,190 2107 Apportionment 528,848 548,000 548,000 550,300 550,300 2107.5 Apportionment 7,500 7,500 7,500 7,500 7,500
2031 Apportionment 1,587,659 1,658,000 1,658,000 1,798,000 1,798,000 Federal Grant 4,365 176,000 176,000 850,000 0
Investment Earnings 366,468 92,000 92,000 97,000 92,000 Other County Grants 5,745 189,840 1,075,120 564,000 600,000 Miscellaneous Revenues 0 0 0 40,000 0
Total Revenues 3,772,326 3,948,060 4,833,340 5,224,690 4,365,750 Expenditures:

Supplies 0 0 0 50,000 50,000
Contractual Services 0 25,000 25,000 20,000 20,000
Capital Improvements* 2,986,089 8,048,010 8,048,010 7,200,000 3,425,000 Interfund Charges 24,850 24,850 24,850 37,290 37,290
Transfer to General Fund 579,132 510,000 510,000 550,000 550,000 Total Expenditures 3,590,071 8,607,860 8,607,860 7,857,290 4,082,290 Ending Balance $7,219,146 $2,559,350 $3,444,630 $812,030 $1,095,490 Fund Balance: Fund balance is budgeted to be $1,095,490 at the end of FY 2027-28.

Gas Tax Funds
011-864/012-861/013-802
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 2026-27 and 2027-28 capital projects total $7.2 million and $3.4 million respectively. Projects include Arterial Street Pavement Maintenance ($750,000), Local Street Pavement Maintenance ($750,000), As-Needed Street Improvement Program ($700,000), Street Sign Replacement Program ($50,000) per year. Other significant projects include North Beach Train Station Improvements ($960,000), Pico Widening ($600,000) and Calafia Complete Streets ($900,000).

Actual Amended Bud. Adjusted Budget Budget
*Detail of Capital Improvements: FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Camino Del Rio & Ave. La Pata Extension 563 0 0 0 0
S. El Camino Real (Ave Mendocino to City Limit) 1,263,933 819,370 819,370 0 0 Street Sign Replacement Program 7,987 50,000 50,000 0 0 Del Mar Street Rehabilitation 0 449,140 449,140 0 0
RMRA Signalized Intersection Improvements 15,000 1,022,360 1,022,360 0 0 Pavement Preservation Program 3,945 481,880 481,880 0 0 As Needed Street Improvements 0 700,000 700,000 0 0
As Needed Street Improvements 0 0 0 700,000 700,000
Pavement Preservation Program 126,782 0 0 0 0
Traffic Signal Cabinet & Pedestals Replacement 25,348 574,650 574,650 0 0 Local Street Improvements FY 2026 0 750,000 750,000 0 0 Local Street Improvements 0 0 0 750,000 750,000
As-Needed Street Improvement Program-Various 63,958 136,040 136,040 0 0 Arterial Street Improvement Program 607,343 90,000 90,000 0 0 Calle Pueblo Sidewalk Improvements 30,754 519,250 519,250 0 0 Local Street Improvement Program 750,000 0 0 0 0
Traffic Signal Camera Replacement 0 150,000 150,000 150,000 150,000 Camino Capistrano Crosswalk Improvements 81,274 15,320 15,320 0 0 Calafia Complete Streets 9,202 1,290,000 1,290,000 900,000 0 Mira Costa Pedestrian Island 0 150,000 150,000 0 0
ECR & Ave Palizada to Presidio Class 3 Bike Improv. 0 100,000 100,000 0 0 Arterial Street Improvement Program FY 2026 0 750,000 750,000 0 0 Avenida Victoria Sidewalk and Underpass 0 0 0 450,000 0 Arterial Street Improvement Program 0 0 0 750,000 750,000 North Beach Train Station Improvements 0 0 0 960,000 0
Pico Widening I-5 to Frontera 0 0 0 600,000 0
Max Berg Park ADA Ramp and Parking 0 0 0 100,000 0
Street Light LED Conversion 0 0 0 250,000 0
Electrification Charging Station 0 0 0 75,000 0
Trash Capture Devices 0 0 0 705,000 750,000
Bulb Out Extension-Calle Seville and Ola Vista 0 0 0 0 150,000 Eastside San Luis Rey Sidewalk Installation 0 0 0 0 100,000 In-pavement Lighting System Replacement 0 0 0 300,000 0 Traffic Control and High Speed Feedback 0 0 0 25,000 25,000 Signalized Intersection Maintenance 0 0 0 50,000 50,000 Pavement Improvements Palizada I-5 to ECR 0 0 0 300,000 0 Traffic Barricades 0 0 0 135,000 0
Total Capital Improvements $2,986,089 $8,048,010 $8,048,010 $7,200,000 $3,425,000 Gas Tax Fund
Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Beginning Balance $426,644 $416,750 $416,750 $340,560 $290,430 Revenues:

OCTA Senior Transportation 105,296 120,570 120,570 106,960 108,910 Investment Earnings 21,396 8,500 8,500 8,000 5,000
Transfer from General Fund 15,000 41,200 41,200 23,000 27,000 Total Revenues 141,692 170,270 170,270 137,960 140,910
Expenditures:

Other Charges 151,125 246,000 246,000 185,000 185,000
Interfund Charges 460 460 460 3,090 3,090
Total Expenditures 151,585 246,460 246,460 188,090 188,090 Ending Balance $416,751 $340,560 $340,560 $290,430 $243,250 Fund Balance: Fund balance is budgeted to be $243,250 at the end of FY 2027-28.

Senior Mobility Fund
015-806
Description: The Senior Mobility Fund is utilized to fill the gap between local fixed-route buses and ADA paratansit by providing local transportation services to seniors in the CIty of San Clemente.

Funding Source: The main revenue source for this fund are Measure M2 funds received by the Orange County Transporation Authority. Measure M2 revenues in this fund are used to design and operate a transit program that best fits the nees of older adults in their communities.

Legal Basis: This fund is governed by the Orange County Measure M2 guidelines through the Senior Mobility Program.

Budget Overview: Revenues for this fund include revenues from Orange County Transporation Authority for senior transit services. This fund is utilizing funds accumulated during the COVID years and service activities will be modified according after past resouces are spent.

Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Beginning Balance $407,977 $379,930 $379,930 $112,920 $332,750 Revenues:

CDBG Home Rehabilitation 0 150,960 150,960 150,960 150,960 Public Facilities/Infrastructure Grant 78,235 125,000 417,640 500,000 150,000 Commercial Rehabilitation Grant 0 10,000 10,000 10,000 10,000 Public Services Grant 45,998 47,130 47,130 45,000 45,000 CDBG Administration Grant 73,423 62,850 62,850 60,000 60,000 Investment Earnings 454 0 0 0 0
Program Income 4 10,000 10,000 10,000 10,000
Total Revenues 198,114 405,940 698,580 775,960 425,960
Expenditures:

Personnel 61 0 0 0 0
Contractual Services 94,086 495,890 495,890 220,960 220,960 Other Charges 38,850 37,130 37,130 37,000 37,000
Capital Outlay 78,235 417,640 417,640 290,000 130,000
Interfund Transfers 10,000 10,000 10,000 8,000 8,000
Interfund Charges 4,930 4,930 4,930 170 170
Total Expenditures 226,162 965,590 965,590 556,130 396,130 Ending Balance $379,929 -$179,720 $112,920 $332,750 $362,580 Programs:

C.D.B.G. Housing Rehabilitation
Contractual Services 25,655 427,210 427,210 150,960 150,960 C.D.B.G. Commercial Rehabilitation
Contractual Services 0 10,000 10,000 10,000 10,000
Public Services
Other Charges 38,850 37,130 37,130 37,000 37,000
Transfer to General Fund 10,000 10,000 10,000 8,000 8,000 City Administration
Personnel 61 0 0 0 0
Contractual Services 68,431 58,680 58,680 60,000 60,000 Interdepartmental Charges 4,930 4,930 4,930 170 170
Public Facility/Infrastructure
CDBG Infrastructure 78,235 417,640 417,640 290,000 130,000 Total Expenditures $226,162 $965,590 $965,590 $556,130 $396,130 Fund Balance: The FY 2027-28 fund balance of $362,580 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 2026-27 and FY 2027-28.

Legal Basis: Resources in this fund are restricted based on the grant agreement.

Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Beginning Balance $338,992 -$70,660 -$70,660 $0 $0
Revenues:

Investment Earnings 8,946 0 0 0 0
Other Revenue 0 0 97,440 0 0
Transfer from Other Funds 0 0 0 0 0
Total Revenues 8,946 0 97,440 0 0
Expenditures:

Personnel 0 0 0 0 0
Supplies 0 0 0 0 0
Contractual Services 0 0 0 0 0
Other charges 0 0 0 0 0
Capital Outlay 18,594 80,000 0 0 0
Transfer to General Fund 400,000 0 26,780 0 0
Total Expenditures 418,594 80,000 26,780 0 0
Ending Balance -$70,656 -$150,660 $0 $0 $0
Fund Balance: These funds are projected to fully utilized and the ending fund balance to be $0 at June 30, 2028.

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 replacement amounts to fund various activities and services to the public. The grant is closing out in FY 2025-26.

Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Beginning Balance -$10,208 $51,980 $51,980 $307,780 $313,580 Revenues:

Other County Grants 0 250,000 250,000 0 0
Pollution Subventions 61,515 84,000 84,000 84,000 84,000 Investment Earnings 669 1,800 1,800 1,800 1,800
Total Revenues 62,184 335,800 335,800 85,800 85,800
Expenditures:

Contractual Services 0 80,000 80,000 80,000 80,000
Total Expenditures 0 80,000 80,000 80,000 80,000
Ending Balance $51,976 $307,780 $307,780 $313,580 $319,380 Fund Balance: Fund balance will be $319,380 by the end of FY 2027-28.

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 2026-27 and FY 2027-28. Expenditures of $80,000 for traffic calming program is budgeted in FY 2026-27 and FY 2027-28.

Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Beginning Balance $1,295,102 $1,549,790 $1,549,790 $1,658,830 $1,843,750 Revenues:

Franchise Taxes 198,048 185,000 185,000 185,000 185,000 Investment Earnings 67,603 20,000 20,000 30,000 30,000
Total Revenues 265,651 205,000 205,000 215,000 215,000
Expenditures:

Capital Improvements* 0 85,000 85,000 30,080 10,000
Interfund Charges 10,960 10,960 10,960 0 0
Total Expenditures 10,960 95,960 95,960 30,080 10,000
Ending Balance $1,549,793 $1,658,830 $1,658,830 $1,843,750 $2,048,750 *Detail of Capital Improvements
Machinery and Equipment 0 85,000 85,000 30,080 10,000
Total Capital Improvements $0 $85,000 $85,000 $30,080 $10,000 Fund Balance: Fund balance is budget to be $2.0 million at the end of FY 2027-28.

Budget Overview: Revenues of $215,000 are budgeted annually during FY 2026-27 and FY 2027-28. Capital equipment is budgeted to be purchased in both Fiscal Years.

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.

Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Beginning Balance $284,714 $294,970 $294,970 $239,550 $239,550 Revenues:

Federal & State Grants 194,663 185,000 185,000 0 0
Investment Earnings 15,595 6,000 6,000 0 0
Total Revenues 210,258 191,000 191,000 0 0
Expenditures:

Contractual Services 200,000 200,000 200,000 0 0
Other Charges 0 46,420 46,420 0 0
Total Expenditures 200,000 246,420 246,420 0 0
Ending Balance $294,972 $239,550 $239,550 $239,550 $239,550 Budget Overview: A portion of two deputy positions are partially funded by a state COPS funding. This fund is being consolidated into the General Fund in FY 2026-2027.

Fund Balance: Fund balance is budgeted to be $239,550 and will be consolidated into the General Fund 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. These fund public safety activities.

Funding Source: This fund receives revenue from Federal grants (Local Law Enforcement Block Grant - LLEBG), State Citizens Option for Public Safety grant (State COPS). The COPS funding is allocated to the City from the State for the purpose of ensuring public safety and is being used to fund deputy positions.

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.

Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Beginning Balance -$1,476,407 -$2,547,160 -$2,547,160 -$1,634,240 -$548,100 Revenues:

Other County Grants 28,671 492,950 492,950 150,000 150,000 Trolley Transit Program 0 1,461,990 1,461,990 3,168,830 2,381,250 Investment Earnings -63,325 0 0 0 0
Transfer from General Fund 346,731 459,470 459,470 350,000 350,000 Total Revenues 312,077 2,414,410 2,414,410 3,668,830 2,881,250 Expenditures:

Contractual Services 1,310,419 1,205,930 1,205,930 1,775,790 1,774,790 Capital Outlay - Equipment 0 238,750 238,750 740,000 0
Interdepartmental Charges 72,410 56,810 56,810 66,900 66,900 Total Expenditures 1,382,829 1,501,490 1,501,490 2,582,690 1,841,690 Ending Balance -$2,547,159 -$1,634,240 -$1,634,240 -$548,100 $491,460 Fund Balance: Fund balance is budgeted at $491,460 at the end of FY 2027-28, the deficit in FY 2026-27 is due to anticipated delays in OCTA reimbursements.

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 and contributions from the City's General Fund.

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 for trolley operations and other County grants to fund the SCRides program. These grants partially fund operations which are subsidized by a General Fund transfer to fund the local match requirement. OCTA grant reimbursements are slow and often received after a years time of the costs incurred.

Expenditures include SCRides program costs are budgeted in the amount of $300,000 and $1.8 million for trolley contractual services, including the addition of the Yellow line in FY 2026-27. These grants have been renewed by OCTA.

Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Beginning Balance $144,299 $293,900 $293,900 $294,560 $95,170 Revenues:

State Planning Grant 485,410 365,830 365,830 124,220 0
Investment Earnings 2,404 2,300 2,300 12,000 3,000
Transfers from General Fund 0 0 0 0 250,000
Total Revenues 487,814 368,130 368,130 136,220 253,000
Expenditures:

Personnel 257,934 241,400 241,400 283,780 296,190
Supplies 1,172 2,660 2,660 2,660 2,660
Contractual Services 59,881 104,180 104,180 27,180 27,180 Interdepartmental Charges 19,230 19,230 19,230 21,990 21,990 Total Expenditures 338,217 367,470 367,470 335,610 348,020 Ending Balance $293,896 $294,560 $294,560 $95,170 $150
Fund Balance: Fund balance is budgeted at $150 at the end of FY 2027-28.

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 2026-27 include the City's allocation of the Permanent Local Housing Allocation grant in the amount of $124,220 and FY 2027-28 is supported through a one-time transfer from the General Fund. Expenditures include funding two Outreach staff and contractual services to offer support and provide for other eligible activities under the grant. A transfer to support the fund is budgeted in FY 2027-28 from the General Fund, which will be reduced as additional grant funding is approved.

Capital Project Funds account for the purchase or construction of major capital facilities.

The Capital Improvement Fund was previously named the Reserve Fund, this Fund name was incorporated into the Budget for FY 2026-27 and FY 2027-28.

Capital Project Funds
Parks
Acquisition and
Development
Fund
Local Drainage
Facilities Fund RCFPP Fund
Public Facilities
Construction
Fee Fund
Developers
Improvement
Fund
Capital
Improvement
Fund
Low/Moderate
Income Housing
In-Lieu Housing
Fund

Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Beginning Balance $1,283,231 $929,880 $929,880 $166,920 $4,390 Revenues:

Park Fees 57,939 20,000 20,000 20,000 20,000
Investment Earnings 61,292 33,200 33,200 20,200 8,200
Donation from Private Sources 325,000 0 0 0 0
Transfer from Other Funds 108,290 0 0 0 0
Total Revenues 552,521 53,200 53,200 40,200 28,200
Expenditures:

Capital Improvements* 896,039 1,367,730 806,330 180,000 0 Interfund Charges 9,830 9,830 9,830 22,730 22,730
Total Expenditures 905,869 1,377,560 816,160 202,730 22,730 Ending Balance $929,883 -$394,480 $166,920 $4,390 $9,860 *Detail of Capital Improvements
Steed Park & Vista Bahia Errant Ball 63,666 131,330 131,330 0 0 Steed Park Pickle Ball Courts 144,197 556,400 75,000 0 0 Steed Park Pump Track 688,176 0 0 0 0
Skate Park Expansion-Steed Park 0 200,000 200,000 0 0
Dog Park at San Luis Rey and San Gorg. 0 280,000 200,000 0 0 VHSP Meadows Development 0 200,000 200,000 180,000 0
Total Capital Improvements $896,039 $1,367,730 $806,330 $180,000 $0 Fund Balance: The fund balance is budgeted to be $9,860 at the end of FY 2027-28.

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 2026-27 include $180,000 for Vista Hermosa Sports Park Meadows development.

Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Beginning Balance:

Res. For Segunda Deschecha 1,992,384 2,006,560 2,006,560 598,680 370,330 Res. For Marblehead Coastal 46,653 31,270 31,270 57,980 56,350 Res. For Other Areas 192,197 133,290 133,290 0 0
Total Beginning Balance $2,231,234 $2,171,120 $2,171,120 $656,660 426,680 Revenues:

Drainage Fees 2,726 500 500 500 500
Investment Earnings 104,880 47,000 47,000 47,000 47,000 Transfer from other funds 100,000 0 0 0 0
Miscellaneous Reimbursements 0 500,000 500,000 0 0
Total Revenues 207,606 547,500 547,500 47,500 47,500
Expenditures:

Capital Improvements* 234,625 2,028,860 2,028,860 0 0
Interfund Charges 33,100 33,100 33,100 19,070 19,070
Interfund Transfers 0 0 0 258,410 0
Total Expenditures 267,725 2,061,960 2,061,960 277,480 19,070 Ending Balance:

Res. For Segunda Deschecha 2,006,561 598,680 598,680 370,330 402,380 Res. For Marblehead Coastal 31,266 57,980 57,980 56,350 52,730 Res. For Other Areas 133,288 0 0 0 0
Total Ending Balance $2,171,115 $656,660 $656,660 $426,680 $455,110 *Detail of Capital Improvements:

Other areas:

M00S05 Montalvo Canyon Outlet 155,759 156,580 156,580 0 0 Segunda Deschecha:

Catch Basin and SD Improvements 57,672 613,980 613,980 0 0 Catch Basin and SD Improvements 2023 8,774 789,490 789,490 0 0 Marblehead Coastal:

Marblehead Coastal SD and WQ Improv 12,420 468,810 468,810 0 0 Total Capital Improvements $234,625 $2,028,860 $2,028,860 $0 $0 Fund Balance: Fund balance will be $455,110 at the end of FY 2027-28.

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. Prima Deshecha was fully utilized in prior years.

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: A transfer to the Storm Drain fund to partially fund a Segunda Deschecha project is budgeted in FY 2026-27.

Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Beginning Balance $1,268,945 $1,307,620 $1,307,620 $967,170 $979,760 Revenues:

Developer Fees 5,211 1,000 1,000 1,000 1,000
Investment Earnings 63,311 19,500 19,500 21,500 19,500
Total Revenues 68,522 20,500 20,500 22,500 20,500
Expenditures:

Capital Improvements* 17,565 348,670 348,670 0 0
Interfund Charges 12,280 12,280 12,280 9,910 9,910
Total Expenditures 29,845 360,950 360,950 9,910 9,910
Ending Balance $1,307,622 $967,170 $967,170 $979,760 $990,350 *Detail of Capital Improvements:

Ave Pico Bike/Pedestrian Path Phase I 0 224,390 224,390 0 0 Pico Widening: I-5 to Frontera 17,565 124,280 124,280 0 0 Total Capital Improvements $17,565 $348,670 $348,670 $0 $0 Budget Overview: No Captial Outlay is budgeted in either budget years.

Fund Balance: A fund balance of $990,350 is budgeted at the end of FY 2027-28.

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.

Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Beginning Balance:

Res. For Public Safety Const. 1,140,004 765,350 765,350 473,410 509,160 Res. For Civic Center Const. 185,464 0 0 4,000 8,140
Total Beginning Balance $1,325,468 $765,350 $765,350 $477,410 $517,300 Revenues:

Public Safety Const. Fees 52,996 20,000 20,000 20,000 20,000 Civic Center Const. Fees -1,857 4,000 4,000 4,000 4,000 State Grants 300,000 0 0 0 0
Interest Earnings 60,218 36,500 36,500 30,500 28,500
Total Revenues 411,357 60,500 60,500 54,500 52,500
Expenditures:

Contractual Services 0 89,990 89,990 0 0
Capital Improvements* 955,664 242,640 242,640 0 0
Interfund Charges 15,810 15,810 15,810 14,610 14,610
Total Expenditures 971,474 348,440 348,440 14,610 14,610 Ending Balance:

Res. For Public Safety Const. 765,351 473,410 473,410 509,160 542,830 Res. For Civic Center Const. 0 4,000 4,000 8,140 12,360 Total Ending Balance $765,351 $477,410 $477,410 $517,300 $555,190 Budget Overview: No capital projects are budgeted for FY 2026-27 and FY 2027-28.

Fund Balance: Fund balance will end FY 2027-28 budgeted at $555,190.

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.

Actual Amended Bud. Adjusted Budget Budget
*Detail of Capital Improvements: FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Civic Center Construction Reserve:

Negocio 2nd Floor 189,821 0 0 0 0
Public Safety Construction Reserve:

OCSD Substation 910 Calle Negocio 42,007 0 0 0 0
City Hall Generator Installation 723,836 242,640 242,640 0 0 Total Capital Improvements $955,664 $242,640 $242,640 $0 $0 Public Facilities Construction Fee Fund
Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Beginning Balance:

Res. For Development Improvements 2,036,254 2,110,250 2,110,250 2,150,100 2,188,155 Res. For Bridge Maintenance 2,204,707 2,430,040 2,430,040 2,618,140 2,808,785 Res. For Storm Drain (Seg. Deshecha) 982,673 0 0 0 0
Total Beginning Balance $5,223,634 $4,540,290 $4,540,290 $4,768,240 $4,996,940 Revenues:

Bridge Maintenance 129,258 128,450 128,450 129,450 129,450 Investment Earnings 227,641 111,450 111,450 111,450 111,450 Total Revenues 356,899 239,900 239,900 240,900 240,900
Expenditures:

Transfer to Other Funds 1,028,290 0 0 0 0
Interfund Charges 11,950 11,950 11,950 12,200 12,200
Total Expenditures 1,040,240 11,950 11,950 12,200 12,200 Ending Balance:

Res. For Development Improvements 2,110,249 2,150,100 2,150,100 2,188,155 2,224,759 Res. For Bridge Maintenance 2,430,044 2,618,140 2,618,140 2,808,785 3,000,881 Total Ending Balance $4,540,293 $4,768,240 $4,768,240 $4,996,940 $5,225,640 Fund Balance: Fund balance is budgeted at $5.2 million at the end of FY 2027-28.

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 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. Any other reserves account for fees received under the applicable developer agreements, including Marblehead bluff impacts, Marblehead water quality improvements, a conference center and other agreement specified purposes.

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 2026-27 or FY 2027-28.

Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Beginning Balance:

Accrued Leave 945,472 1,120,780 1,120,780 0 0
Capital Improvement 0 0 0 6,256,910 9,361,910
Capital Equipment 2,459,722 2,692,160 2,692,160 0 0
Facilities Maintenance 6,648,899 5,824,700 5,824,700 0 0 Park Asset Replacement 2,802,724 3,160,420 3,160,420 0 0 Total Beginning Balance $12,856,817 $12,798,060 $12,798,060 $6,256,910 $9,361,910 Revenues:

Investment Earnings 667,406 320,000 320,000 300,000 340,000 Contributions from Developers 29,395 28,700 28,700 30,000 30,000 Governmental Grants 35,591 0 0 105,000 0
Other Donations 20,000 0 0 0 0
Miscellaneous Reimbursements 0 0 0 2,750,000 0
Interfund Transfers 700,000 400,000 400,000 5,200,000 0 Interfund Charges 795,940 805,940 805,940 0 0
Total Revenues 2,248,332 1,554,640 1,554,640 8,385,000 370,000 Expenditures:

Accrued Leave 73,769 200,000 1,148,810 0 0
Capital Equipment 153,747 696,520 696,520 0 0
Facilities Maintenance 1,916,190 3,513,850 3,513,850 0 0 Contractual Services 0 0 0 155,000 100,000
Capital Outlay 0 0 0 5,125,000 1,520,000
Park Asset Replacement 163,389 2,736,610 2,736,610 0 0
Total Expenditures 2,307,095 7,146,980 8,095,790 5,280,000 1,620,000 Ending Balance:

Accrued Leave 1,120,783 948,810 0 0 0
Capital Improvement 0 0 0 9,361,910 8,783,100
Capital Equipment 2,692,156 2,320,750 2,320,750 0 0
Facilities Maintenance 5,824,698 3,203,330 3,203,330 0 0 Park Asset Replacement 3,160,417 732,830 732,830 0 0
Ending Balance $12,798,054 $7,205,720 $6,256,910 $9,361,910 $8,111,910 Expenditures by Category:

Personnel 73,769 200,000 200,000 0 0
Capital Outlay* 350,818 5,757,070 5,757,070 5,125,000 1,520,000 Transfers to Other Funds 1,882,509 1,189,910 2,138,720 0 0 Total $2,307,096 $7,146,980 $8,095,790 $5,125,000 $1,520,000 Fund Balance: Fund Balance is budgeted to be $8.1 million by the end of FY 2027-28.

Capital Improvement Fund
014-811
Description: The Capital Improvement Fund consists of amounts assigned by City Council related to Capital activities. This fund was previously called the Reserve Fund and utilized to accumulate assets for Capital Equipment, Park Asset Replacement and Facilities Maintenance Reserves. This fund holds assets for the Capital Improvement Program projects that related to the activities of the General Fund. Grants and other one-time revenues related to capital activities are also placed into this fund.

Funding Source: Sources of revenue used to establish these reserves include one-time transfers from the General Fund, grant revenues, developer contributions, reimbursements, donations, and other revenues.

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

Budget Overview: Significant projects include Del Mar Undergrounding ($2.75 million), which will be reimbursed from funds held by SDG&E, Sand Replenishment ($1.0 million) and Pier Improvements/Repairs ($700,000). Other projects include tennis court repairs and various replacement of city assets. Contract services are related to repairs.

Actual Amended Bud. Adjusted Budget Budget
*Detail of Capital Improvements: FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Capital Equipment Reserve:

Machinery and Equipment 12,452 60,000 60,000 0 0
Aquatic Center Pump Room Equip Replace 64,396 486,520 486,520 0 0 Traffic Signal Camera Upgrades 76,899 150,000 150,000 0 0 Facilities Maintenance Reserve:

Pier Fire Suppression System Replacement 0 181,150 181,150 0 0 Beach Trail Steel Bridges Maintenance 29,735 199,150 199,150 0 0 San Luis Rey Park Restroom Replacement 3,947 743,640 743,640 200,000 0 Replace Cooling Towers at City Hall 0 1,200,000 1,200,000 0 0 Capital Outlay
Sand Replenishment 0 0 0 0 1,000,000
City Hall Emergency Operations Center 0 0 0 150,000 0
Del Mar Undergrounding 0 0 0 2,750,000 0
Senior Center HVAC Replacements 0 0 0 150,000 0
Ole Hanson Beach Club Repairs 0 0 0 160,000 0
Bonito Canyon Park Tennis Courts 0 0 0 260,000 0
San Luis Rey Park Tennis Courts 0 0 0 42,000 0
San Gorgonio Park Tennis Courts 0 0 0 68,000 0
Pier Improvements/Repairs 0 0 0 700,000 0
Shoreline Monitoring 0 0 0 100,000 100,000
T Street Overpass Assessment/Rehab 0 0 0 100,000 0
Lifeguard Tower Replacements 0 0 0 120,000 120,000
Park Asset Reserve:

San Gorgonio Park Playground Replacement 150,000 0 0 0 0 LPVH 3 Artificial Fields Synth Turf Replace 13,389 1,986,610 1,986,610 0 0 Talega Park Playground Equip Replacement 0 250,000 250,000 0 0 Forster Ranch Playground Equip Replace 0 500,000 500,000 0 0 Tierra Grande Park Playground Equipment 0 0 0 325,000 0 Liberty Park Playground Equipment 0 0 0 0 300,000
Total Capital Improvements $350,818 $5,757,070 $5,757,070 $5,125,000 $1,520,000 Capital Improvement Fund
Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Beginning Balance
Res. For Low/Mod Housing $414,808 946,360 946,360 928,650 873,610 Res. For Long-term Housing Loans $2,639,110 2,236,630 2,236,630 2,236,630 2,236,630 Total Beginning Balance $3,053,918 $3,182,990 $3,182,990 $3,165,280 $3,110,240 Revenues:

Investment Earnings 78,557 17,500 17,500 25,500 17,500
Transfers from General Fund 55,723 0 0 0 0
Total Revenues 134,280 17,500 17,500 25,500 17,500
Expenditures:

Contractual Services 0 30,000 30,000 75,000 75,000
Interfund Charges 5,210 5,210 5,210 5,540 5,540
Total Expenditures 5,210 35,210 35,210 80,540 80,540
Ending Balance
Res. For Low/Mod Housing 946,363 928,650 928,650 873,610 810,570 Res. For Long-term Housing Loans 2,236,625 2,236,630 2,236,630 2,236,630 2,236,630 Ending Balance $3,182,988 $3,165,280 $3,165,280 $3,110,240 $3,047,200 Fund Balance: The fund balance is budgeted to be $3.0 million at the end of FY 2027-28, 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 and activites to support housing assistance, including transition housing.

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. Funding is provided through repayments of loan amounts.

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 2027-28.

Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Beginning Balance
Res. For In-Lieu Afford. Housing 1,943,688 2,085,070 2,085,070 2,126,870 2,163,670 In-Lieu Loans (Affordable Housing) 9,219,414 9,354,830 9,354,830 9,354,830 9,354,830 Total Beginning Balance $11,163,102 $11,439,900 $11,439,900 $11,481,700 $11,518,500 Revenues:

Investment Earnings 277,797 42,800 42,800 42,800 42,800 Total Revenues 277,797 42,800 42,800 42,800 42,800
Expenditures:

Contractual Services 0 5,000 5,000 5,000 5,000
Interfund Charges 1,000 1,000 1,000 1,000 1,000
Total Expenditures 1,000 6,000 6,000 6,000 6,000
Ending Balance
Res. For In-Lieu Afford. Housing 2,085,072 2,126,870 2,126,870 2,163,670 2,200,470 In-Lieu Loans (Affordable Housing) 9,354,827 9,354,830 9,354,830 9,354,830 9,354,830 Ending Balance $11,439,899 $11,476,700 $11,476,700 $11,518,500 $11,555,300 Fund Balance: The fund balance is budgeted to be $11.6 million at the end of FY 2027-28, with $9.4 million representing longterm 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 annually, not including interest on loan balances.

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.

The Clean Ocean Fund at the end of FY 2025-26 will be closed.

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

Shading indicates contracted services
Enterprise Funds
Department Overview:

Utilities consists of the Water, Sewer, Storm Drain, and Solid Waste Funds.

Utilities is primarily 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.

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.

Solid waste activities are split between the Public Works Director and the Beaches, Parks and Recreation Director.

City Manager
Public Works Director
Water
Sewer
Storm Drain
Golf
Solid Waste
Beaches, Parks, and
Recreation Director
Public Works Director
Utilities Manager
Actual Amended Bud. Adjusted Budget Budget
Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Water Operating 27,971,766 30,391,420 30,391,420 30,303,110 32,071,730 Sewer Operating 12,112,098 13,338,440 13,338,440 13,682,820 13,953,690 Storm Drain Operating 1,558,617 1,753,160 1,753,160 2,198,040 2,256,010 Clean Ocean Operating 1,908,747 2,277,590 2,277,590 0 0 Solid Waste 351,044 252,800 252,800 1,185,480 1,145,200 Total Utilities Operating Budget $43,902,272 $48,013,410 $48,013,410 $47,369,450 $49,426,630 Actual Amended Bud. Adjusted Budget Budget
Summary FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Golf Operating 4,340,163 3,499,700 3,264,700 5,199,450 5,104,840 Total Golf Operating Budget $4,340,163 $3,499,700 $3,264,700 $5,199,450 $5,104,840 Key Initiatives
• Complete a Sewer Cost of Service study to modify rates that will result in an updated sewer rate model. • Begin construction on Reeves Pump station project.
• Complete Asset Management Plan for water and sewer infrastructure. • Begin city wide copper replacement (main lines).
• Seek funding sources and begin construction on Recycled Water Quality Improvement Project. • Finalize the Lead and Copper Rule Revisions and complete a system-wide survey. • Maintain the Municipal Golf Course by prioritizing preventative maintenance to control costs. • Initiate Golf Course Master Plan improvements, including irrigation, bunkers, and practice facilities.

Enterprise Funds
Operating Summary
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 800 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.

Actual Amended Bud. Adjusted Budget Budget
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28
Beginning Balance: $5,367,489 $2,729,860 $2,729,860 $1,147,320 $1,865,222 Revenue Summary
Services Charges 22,564,849 25,319,610 25,319,610 24,616,000 27,225,000 Other Water Charges 1,493,843 2,018,830 2,018,830 2,069,940 2,127,550 Investment Earnings 268,323 55,440 55,440 68,572 116,670 Other Revenues 1,007,119 1,415,000 1,415,000 1,266,500 1,266,500 Transfer from Depreciation Reserves 0 0 0 3,000,000 0
Total $25,334,134 $28,808,880 $28,808,880 $31,021,012 $30,735,720 Program Summary
Water Administration 3,049,651 3,081,920 3,081,920 2,430,580 2,501,810 Water Production 16,592,929 17,781,000 17,781,000 18,393,750 19,761,720 Transmission/Distribution 4,990,284 5,944,930 5,944,930 5,815,350 6,021,950 Water Conservation 365,110 519,770 519,770 518,620 528,040 Water Reclamation 2,973,792 3,063,800 3,063,800 3,144,810 3,258,210 Total Water $27,971,766 $30,391,420 $30,391,420 $30,303,110 $32,071,730 Ending Balance: $2,729,857 $1,147,320 $1,147,320 $1,865,222 $529,212 Category Expenditure Summary
Personnel 4,295,497 4,688,890 4,688,890 5,113,420 5,387,540 Supplies 11,682,569 13,144,390 13,144,390 13,796,980 15,039,070 Contractual Services 3,544,386 4,458,950 4,458,950 4,464,310 4,714,680 Other Charges 4,673,489 4,632,930 4,632,930 3,789,950 3,795,720 Interdepartmental Charges 1,883,020 1,965,560 1,965,560 2,237,830 2,234,110 Debt Service 892,805 900,700 900,700 900,620 900,610
Total Program Budget 26,971,766 29,791,420 29,791,420 30,303,110 32,071,730 Interfund Transfers 1,000,000 600,000 600,000 0 0
Total Water Budget $27,971,766 $30,391,420 $30,391,420 $30,303,110 $32,071,730 Personnel Summary 25.35 25.35 25.85 25.85 25.84
Significant Changes:

Personnel costs increase based on the implemented Class and Compensation study and increased costs in Social security, state disability, and retirement costs.

Supplies primarily increase as a result of higher purchased water costs which increased $0.8 million.

Contractual services are flat as maintenance costs increase is offset by professional services budget decrease.

Other charges decrease based on lower reserve charges to the Deprecation reserves until a asset study is completed.

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.

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.

Actual Amended Bud. Adjusted Budget Budget
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28
Beginning Balance: $1,440,575 $1,551,810 $1,551,810 $776,926 $408,901 Revenue Summary
Services Charges Services Charges 11,113,769 11,619,000 11,619,000 12,150,000 12,663,000 Sewer Permits 0 1,000 1,000 500 500
Other Sewer Charges 1,043,161 921,070 921,070 1,044,870 1,044,530 Investment Earnings Investment Earnings 66,401 22,486 22,486 119,425 75,218 Total $12,223,331 $12,563,556 $12,563,556 $13,314,795 $13,783,248 Program Summary
Sewer Administration 1,669,116 1,918,060 1,918,060 2,156,570 2,202,040 Treatment 6,047,653 6,428,290 6,428,290 6,770,950 6,965,140 Collection 4,395,329 4,992,090 4,992,090 4,755,300 4,786,510 Total Sewer $12,112,098 $13,338,440 $13,338,440 $13,682,820 $13,953,690 Ending Balance: $1,551,808 $776,926 $776,926 $408,901 $238,459 Category Expenditure Summary
Personnel 3,212,117 3,557,080 3,557,080 3,934,320 4,142,510 Supplies 968,280 1,088,800 1,088,800 1,295,600 1,334,200 Contractual Services 2,595,665 3,472,090 3,472,090 3,165,190 3,277,560 Other Charges 3,614,216 3,383,640 3,383,640 3,471,860 3,473,520 Interdepartmental Charges 1,538,640 1,636,830 1,636,830 1,723,590 1,725,900 Total Program Budget 11,928,918 13,138,440 13,138,440 13,590,560 13,953,690 Non-Operating Expenditures/Transfers Capital/One-Time Studies 0 0 0 92,260 0 Interfund Transfers 183,180 200,000 200,000 0 0
Total Sewer Budget $12,112,098 $13,338,440 $13,338,440 $13,682,820 $13,953,690 Personnel Summary 26.00 26.00 26.00 26.23 26.23
Significant Changes:

Personnel costs increase based on the implemented Class and Compensation study and increased costs in Social Security, state disability, medical and retirement costs.

Supplies increase due primarily to higher chemical costs increasing $160,000 based on recent pricing.

Contractual services decrease due slightly lower budgets in property insurance, electricity, and professional services.

Other charges increase due to NPDES permit costs being partially allocated to sewer from Clean Ocean.

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.

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. • Respond to storm water municipal code violations and complaints, educate the public and issue citations if warranted.

Actual Amended Bud. Amended Bud. Budget Budget
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28
Beginning Balance: $152,940 $274,160 $274,160 $175,460 $105,470 Revenue Summary
Services Charges 1,179,284 1,175,000 1,175,000 1,175,000 1,175,000 Other Revenue 20 5,050 5,050 3,050 3,050
Investment Earnings 535 24,410 24,410 0 0
Interfund Transfers 500,000 450,000 450,000 950,000 1,000,000 Total $1,679,839 $1,654,460 $1,654,460 $2,128,050 $2,178,050 Program Summary
Storm Drain Administration 102,065 119,830 119,830 543,920 574,170 Storm Drain Maintenance 1,456,552 1,633,330 1,633,330 1,654,120 1,681,840 Total Storm Drain $1,558,617 $1,753,160 $1,753,160 $2,198,040 $2,256,010 Ending Balance: $274,162 $175,460 $175,460 $105,470 $27,510 Category Expenditure Summary
Personnel 363,565 528,580 528,580 543,050 569,070
Supplies 7,622 10,500 10,500 10,760 11,020
Contractual Services 106,367 203,390 203,390 383,410 390,980 Other Charges 975,373 890,000 890,000 1,146,500 1,148,750 Interdepartmental Charges 105,690 120,690 120,690 114,320 136,190 Total Program Budget 1,558,617 1,753,160 1,753,160 2,198,040 2,256,010 Non-Operating Expenditures Capital/One-Time Studies 0 0 0 0 0 Interfund Transfers 0 0 0 0 0
Total Storm Drain Budget $1,558,617 $1,753,160 $1,753,160 $2,198,040 $2,256,010 Personnel Summary 2.40 2.40 2.40 2.80 2.80
Significant Changes:

Personnel costs increase from staffing modifications allocating a portion of a position previously funded by Clean Ocean.

Contractual services increase due to the absorption of costs for inspections and Poche operations previously funded by Clean Ocean fund.

Other charges increase primarily as a result of the NPDES permit fees being paid for from the Storm Drain fund. These were previously funded through the Clean Ocean Fund along with some contractual service costs.

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.

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.
• Investigate surface water quality conditions and implement solutions to minimize and mitigate or eliminate pollutants entering or discharging from the storm drain system.
• Perform street sweeping related activities to prevent ocean drainage of street debris. • Conduct inspections of post-development treatment control devices/structures.

Actual Amended Bud. Adjusted Budget Budget
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28
Beginning Balance: $85,064 -$205,540 -$205,540 $0 $0
Revenue Summary
Urban Runoff Fee 150 70 70 0 0
Street Sweeping Fee 211,505 330,000 330,000 0 0
County Grants 0 578,000 921,680 0 0
Violations/Citations 211,324 312,000 312,000 0 0
Other Revenue 25,835 0 537,380 0 0
Investment Earnings -670 15,500 15,500 0 0
Interfund Transfers 1,170,000 366,500 366,500 0 0
Total $1,618,144 $1,602,070 $2,483,130 $0 $0
Program Summary
Storm Water Permit Compliance 823,696 957,670 957,670 0 0 Street Cleaning 644,648 572,600 572,600 0 0
Clean Ocean Improvements 440,403 747,320 747,320 0 0
Total Clean Ocean $1,908,747 $2,277,590 $2,277,590 $0 $0 Ending Balance: -$205,539 -$881,060 $0 $0 $0
Category Expenditure Summary
Personnel 197,707 203,900 203,900 0 0
Supplies 4,145 4,500 4,500 0 0
Contractual Services 1,303,616 1,298,040 1,298,040 0 0
Other Charges 213,545 280,000 280,000 0 0
Interdepartmental Charges 189,440 184,440 184,440 0 0
Total Program Budget 1,908,453 1,970,880 1,970,880 0 0
Capital/One-Time Studies 0 306,710 306,710 0 0
Total Clean Ocean Budget $1,908,453 $2,277,590 $2,277,590 $0 $0 Personnel Summary 1.00 1.00 1.00 0.00 0.00
Significant Changes:

As the Clean Ocean fee no longer being received, the remaining revenue sources and costs are allocated to various other funds based on appropriate resources. Solid Waste and Storm Drain funds are the main funds addressing these actvities.

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.

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. • Ensure compliance with City solid waste codes, ordinances, and requirements. • Oversee street sweeping related contract activities to clear street debris.

Actual Amended Bud. Adjusted Budget Budget
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28
Beginning Balance: $518,591 $434,290 $434,290 $402,340 $285,960 Revenue Summary
Solid Waste Charges 233,611 207,150 207,150 207,150 207,150 Fines and Permits 9,089 9,200 9,200 319,200 319,200
Street Sweeping Fees 0 0 0 338,250 346,710
Investment Earnings 24,047 4,500 4,500 4,500 4,500
Transfers from General Fund 0 0 0 200,000 0
Total $266,747 $220,850 $220,850 $1,069,100 $877,560
Program Summary
Recycling 351,044 252,800 252,800 294,670 309,910
Street Cleaning 0 0 0 890,810 835,290
Total Solid Waste $351,044 $252,800 $252,800 $1,185,480 $1,145,200 Ending Balance: $434,294 $402,340 $402,340 $285,960 $18,320 Category Expenditure Summary
Personnel 146,470 133,860 133,860 161,650 174,520
Supplies 13,235 16,880 16,880 17,650 18,140
Contractual Services 42,950 20,810 20,810 902,580 849,400 Other Charges 92,579 24,680 24,680 20,870 20,890
Interdepartmental Charges 55,810 56,570 56,570 82,730 82,250 Total Program Budget 351,044 252,800 252,800 1,185,480 1,145,200 Capital/One-Time Studies 0 0 0 0 0
Interfund Transfers 0 0 0 0 0
Total Solid Waste Budget $351,044 $252,800 $252,800 $1,185,480 $1,145,200 Personnel Summary 1.00 1.00 1.00 1.00 1.00
Significant Change:

Revenues increase as parking citation revenues and the street sweeping fee are now reported in this fund.

Contractual services increase due to shifting street sweeping services from the Clean Ocean fund in FY 2026-27.

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.

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.

Actual Amended Bud. Adjusted Budget Budget
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28
Beginning Balance: $2,521,988 $2,352,160 $2,352,160 $2,719,848 $1,678,476 Revenue Summary
Golf Fees 3,039,096 2,550,000 2,550,000 3,119,910 3,119,910 Registration Fees 136,027 101,200 101,200 122,960 122,960 Concessions 882,381 942,000 942,000 866,280 866,280
Other Revenue -3,964 0 0 0 0
Investment Earnings 116,791 39,189 39,188 48,928 29,303 Total $4,170,331 $3,632,389 $3,632,388 $4,158,078 $4,138,453 Program Summary
Golf Course Maintenance 4,082,472 3,256,430 3,021,430 4,944,510 4,847,440 Starter Operations Marshals/Concessions 257,691 243,270 243,270 254,940 257,400 Total Golf Operating $4,340,163 $3,499,700 $3,264,700 $5,199,450 $5,104,840 Ending Balance: $2,352,156 $2,484,849 $2,719,848 $1,678,476 $712,089 Category Expenditure Summary
Personnel 1,175,756 1,269,150 1,269,150 1,318,190 1,375,950 Supplies 272,850 267,050 267,050 292,870 309,950
Contractual Services 799,281 755,450 755,450 875,050 702,480 Other Charges 219,159 351,250 351,250 214,270 214,270
Interdepartmental Charges 582,030 586,800 586,800 710,070 713,190 Debt Service 1,252,083 235,000 0 0 0
Total Program Budget 4,301,159 3,464,700 3,229,700 3,410,450 3,315,840 Interfund Transfers 39,004 35,000 35,000 1,789,000 1,789,000 Total Golf Budget $4,340,163 $3,499,700 $3,264,700 $5,199,450 $5,104,840 Personnel Summary 10.00 10.00 10.00 10.00 10.00
Significant Changes:

Personnel costs increase based on merit increases and anticipated staffing levels.

Supply costs increases are based on the horticultural supplies budget increasing approximately $18,000.

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 utilities including water and electric costs.

Debt service decreases as the internal loan was fully paid in FY 2024-25.

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.

Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Beginning Balance $24,165,199 $27,778,370 $27,778,370 $12,048,888 $9,753,177 Additions:

Depreciation Funded 1,936,732 1,860,000 1,860,000 1,860,000 1,860,000 Depreciation Asset Model 1,848,000 1,848,000 1,848,000 1,000,000 1,000,000 Investment Earnings 1,208,027 564,148 564,148 720,129 610,064 Transfer from Water Operating 1,000,000 500,000 500,000 0 0 Total Additions 5,992,759 4,772,148 4,772,148 3,580,129 3,470,064 Deductions:

Contractual Services 1,151,417 2,174,720 2,174,720 1,105,000 1,205,000 Capital Improvements* 1,052,385 20,811,900 17,041,120 1,500,000 3,500,000 Interdepartmental Charges 50,790 60,790 60,790 45,840 45,840 Transfer to General Fund 25,000 25,000 25,000 25,000 25,000 Transfer to Street Improvement 100,000 100,000 100,000 200,000 200,000 Transfer to Water Operating 0 0 0 3,000,000 0
Transfer to Water Acreage Fund 0 1,100,000 1,100,000 0 0 Total Deductions 2,379,592 24,272,410 20,501,630 5,875,840 4,975,840 Ending Balance $27,778,366 $8,278,108 $12,048,888 $9,753,177 $8,247,401 Budget Overview: Capital improvement projects include Pico Booster Pump Station pump replacement ($1.5 million) budgeted for FY 2026-27 and a $3.0 million one-time transfer to meet water operating fund needs. Capital Improvements of $3.5 million include the Reata Pump Station rehabiliation and Acapulco Pump Station rehabiliation in FY 2027-28. Contractual costs include Meter Replacements, Water System Rehabilitation, and Valve Replacement Program in both years, with other maintenance items included.

Net Working Capital Balance: The ending net working capital will be $8.2 million at the end of FY 2027-28.

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.

Actual Amended Bud. Adjusted Budget Budget
*Detail of Capital Improvements: FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Machinery & Equipment 0 60,000 60,000 0 0
Reata Pump Stations Rehab 370 79,490 79,490 0 3,200,000 Blanco Pump Station Rehabilitation 0 2,852,590 2,852,590 0 0 Pico Booster PS Pump Replacement 0 0 0 1,500,000 0
Calle Real Pump Station Rehabilitation 4,372 5,090,060 5,090,060 0 0 Costero Risco PRS Rehabilitation 20,831 668,160 668,160 0 0 AC Pipe Replacement Northwest 308 Zone 82,095 4,524,300 4,524,300 0 0 Pico/Presidio DIP Replacement (Albertsons) 847,086 1,570,320 1,570,320 0 0 Reservoir No. 5A Replacement 29,219 3,770,780 0 0 0
Cathodic Protection System Improvements 31,124 200,040 200,040 0 0 Well Water Quality System Improvement 27,022 806,430 806,430 0 0 El Levante Pump Station Rehab. 10,266 339,730 339,730 0 0 Calle Vallarta PRS 0 350,000 350,000 0 0
City-wide Copper Service Replacements 0 500,000 500,000 0 0 Acapulco Pump Station Rehabilitation 0 0 0 0 300,000
Total Capital Improvements $1,052,385 $20,811,900 $17,041,120 $1,500,000 $3,500,000 Water Depreciation Reserve
Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Beginning Balance $2,907,366 $3,002,060 $3,002,060 $270,889 $277,329 Additions:

Water Acreage Fees 12,349 6,700 6,700 6,700 6,700
Investment Earnings 145,340 60,969 60,969 16,190 17,347 SMWD Recycled Water System 0 1,100,000 1,100,000 0 0
Other Reimbursements 66,250 1,500,000 1,500,000 0 0
Transfer from Water Depreciation 0 1,200,000 1,200,000 0 0 Total Additions 223,939 3,867,669 3,867,669 22,890 24,047 Deductions:

Contractual Services 0 0 0 0 0
Capital Improvements* 117,042 6,586,640 6,586,640 0 0
Interdepartmental Charges 12,200 12,200 12,200 16,450 16,450 Total Deductions 129,242 6,598,840 6,598,840 16,450 16,450 Ending Balance $3,002,063 $270,889 $270,889 $277,329 $284,926 *Detail of Capital Improvements:

Reeves Pump Station 40,821 3,204,160 3,204,160 0 0
Recycled Water Expansion Phase II 76,221 1,871,010 1,871,010 0 0 Doheny Ocean Desalination 0 1,511,470 1,511,470 0 0
Total Capital Improvements $117,042 $6,586,640 $6,586,640 $0 $0 Budget Overview: No capital projects are scheduled for FY 2026-27 and FY 2027-28.

Net Working Capital Balance: The ending net working capital will be $284,926 at the end of FY 2027-28.

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.

Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Beginning Balance $3,659,999 $3,419,350 $3,419,350 -$81,817 $94,632 Additions:

Other Agency Depreciation Funded 696,000 696,000 696,000 696,000 696,000 Investment Earnings 182,965 69,443 69,443 -4,891 5,919
Total Additions 878,965 765,443 765,443 691,109 701,919 Deductions:

Contractual Services 1,108,128 4,255,120 4,255,120 500,000 500,000 Interdepartmental Charges 11,490 11,490 11,490 14,660 14,660 Total Deductions 1,119,618 4,266,610 4,266,610 514,660 514,660 Ending Balance $3,419,346 -$81,817 -$81,817 $94,632 $281,891 Budget Overview: No capital projects are scheduled for FY 2026-27 and FY 2027-28.

Net Working Capital Balance: The ending net working capital will be $0.3 million at the end of FY 2027-28.

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.

Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Beginning Balance $12,219,034 $11,397,850 $11,397,850 $134,135 $199,773 Additions:

Depreciation Funded 3,393,556 3,150,000 3,150,000 3,150,000 3,150,000 Investment Earnings 563,221 165,155 165,155 20,618 36,748 Transfer from Sewer Operating Fund 0 200,000 200,000 0 0 Total Additions 3,956,777 3,515,155 3,515,155 3,170,618 3,186,748 Deductions:

Contractual Services 1,316,967 5,632,200 4,218,420 400,000 350,000 Capital Improvements* 926,280 9,596,210 8,985,390 2,550,000 950,000 Interdepartmental Charges 90,060 100,060 100,060 79,980 79,980 Transfer to General Fund 25,000 25,000 25,000 25,000 25,000 Transfer to Street Improvement 100,000 100,000 100,000 50,000 50,000 Transfer to Sewer Connection 2,319,650 2,319,650 1,350,000 0 0 Transfer to Sewer Operating 0 0 0 0 0
Total Deductions 4,777,957 17,773,120 14,778,870 3,104,980 1,454,980 Ending Balance $11,397,854 -$2,860,115 $134,135 $199,773 $1,931,541 Net Working Capital Balance: The net working capital will be $1.9 million at the end of FY 2027-28.

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 $0.4 million for FY 2026-27 for maintenance activities. Capital Projects total $3.5 million for FY 2026-27 and FY 2027-28 including $1.2 million for the Water Reclamation Plant Boiler replacement and amounts for a Generator replacement, electrical system replacements and sewer trunk lining.

Actual Amended Bud. Adjusted Budget Budget
*Detail of Capital Improvements: FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Sewer System SCADA Implementation 183,759 181,070 181,070 0 0 Machinery and Equipment 0 60,000 60,000 0 0
WRP Electrical Systems Replacement 17,200 910,820 500,000 0 0 Linda Lane Lift Station Stabilization 2,951 0 0 0 0
Los Molinos Lift Station Generator Replacement 0 190,000 190,000 0 800,000 WRP Gas Flare Rehabilitation 5,640 68,290 68,290 0 0
WRP Boiler Replacement 24,636 1,838,420 1,838,420 1,200,000 0 Aeration Blower Improvements 28,909 840,670 840,670 0 0 Marquita Slope Reconstruction (Linda Lane PS) 30,189 3,254,770 3,254,770 0 0 WRP Ferric Tank Replacement 0 0 0 0 0
Digester #2 Structural & Mechanical Rehab 19,376 971,090 971,090 0 0 Wastewater Collection System Access Improv 0 200,000 0 0 0 Cypress Shores Emergency Pump Station 97,500 242,250 242,250 0 0 Headworks Grit Cyclone Replacement 76,207 838,830 838,830 550,000 0 Splitter Box Rehabilitation 439,913 0 0 0 0
Beach Trunk Lining North of Mariposa 0 0 0 700,000 0
Los Molinos Wet Well Lining 0 0 0 0 150,000
Vactor Discharge Station 0 0 0 100,000 0
Total Capital Improvements $926,280 $9,596,210 $8,985,390 $2,550,000 $950,000 Sewer Depreciation Reserve
Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Beginning Balance $1,130,266 $1,293,100 $1,293,100 $97,727 $5,049 Additions:

Federal Grant 0 700,000 700,000 0 0
Investment Earnings 52,098 18,737 18,737 25,022 12,928
Transfer from Sewer Depreciation 2,319,650 2,319,650 1,350,000 0 0 Total Additions 2,371,748 3,038,387 2,068,737 25,022 12,928 Deductions:

Contractual Services 52,860 296,830 296,830 100,000 0
Capital Improvements* 2,119,048 2,930,270 2,930,270 0 0 Interdepartmental Charges 37,010 37,010 37,010 17,700 17,700 Total Deductions 2,208,918 3,264,110 3,264,110 117,700 17,700 Ending Balance $1,293,096 $1,067,377 $97,727 $5,049 $277 *Detail of Capital Improvements:

Cyprus Shores PS Relocation 2,002,748 2,046,570 2,046,570 0 0 Recycled Water Quality Improvements 116,300 883,700 883,700 0 0 Total Capital Improvements $2,119,048 $2,930,270 $2,930,270 $0 $0 Net Working Capital Balance: The net working capital will be $277 at the end of FY 2027-28.

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 and the only activity is for a material storage area.

Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Beginning Balance $1,408,021 $1,630,220 $1,630,220 $1,268,172 $1,560,797 Additions:

Other Agency Depreciation Funded 168,000 168,000 168,000 168,000 168,000 Investment Earnings 64,901 23,622 23,622 184,935 275,106 Total Additions 232,901 191,622 191,622 352,935 443,106 Deductions:

Contractual Services 0 542,970 542,970 50,000 0
Interdepartmental Charges 10,700 10,700 10,700 10,310 10,310 Interfund Transfers 0 0 0 0 0
Total Deductions 10,700 553,670 553,670 60,310 10,310
Ending Balance $1,630,222 $1,268,172 $1,268,172 $1,560,797 $1,993,593 Net Working Capital Balance: The ending net working capital will be $2.0 million at the end of FY 2027-28.

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 capital projects budgeted for FY 2026-27 and FY 2027-28.

Net Working Capital Balance: Ending net working capital is budgeted at $14,970 at the end of 2027-28.

Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Beginning Balance $2,323,286 -$1,139,670 -$1,139,670 -$500,450 -$522,240 Additions:

Depreciation Funded 975,373 890,000 890,000 890,000 890,000 Investment Earnings 7,996 3,090 3,090 0 0
Federal Grant 0 0 0 0 959,000
Other State Grant 0 1,600,000 1,600,000 0 750,000
Other County Grants 0 0 0 445,590 2,750,000
Miscellaneous Reimbursement 0 0 1,000,000 0 0
Transfer from General Fund 0 0 0 0 150,000
Transfer from Other Funds 400,000 0 0 258,410 0
Total Additions 1,383,369 2,493,090 3,493,090 1,594,000 5,499,000 Deductions:

Contractual Services 773,065 417,570 200,000 150,000 150,000 Capital Improvements* 3,426,136 2,156,750 2,156,750 1,404,000 4,750,000 Interdepartmental Charges 47,120 47,120 47,120 61,790 61,790 Transfer to Storm Drain Operating 500,000 450,000 450,000 0 0 Transfer to Other Funds 100,000 0 0 0 0
Total Deductions 4,846,321 3,071,440 2,853,870 1,615,790 4,961,790 Ending Balance -$1,139,666 -$1,718,020 -$500,450 -$522,240 $14,970 Storm Drain Depreciation Reserve
059-553
Description: The Storm Drain 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: Capital Projects include Calle Doncella Outlet improvements ($600,000) and MO2 Culvert at Pico and ECR.

Also, included is Poche Beach Water Reclamation project for $5.1 million whose funding is being provided by various grants, however these reimbusement grants will require the Storm Drain Fund fund to provide upfront funding. Contractual Services includes Storm Drain Rehabilitation projects ($150,000 annually).

Legal Basis: Resources in this program are assigned.

Actual Amended Bud. Adjusted Budget Budget
*Detail of Capital Improvements: FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 E. Avenida Cordoba Drainage Study 293 5,900 5,900 0 0
Cyprus Shores SD Emergency Relocation 1,406,132 117,990 117,990 0 0 MO1 Emergency Rehabilitation 2,019,711 32,860 32,860 0 0 E. Avenida Cordoba Drainage Rehabiliation 0 2,000,000 2,000,000 0 0 MO2 Culvert @ Pico and ECR 0 0 0 454,000 0
Poche Beach Water Reclamation project 0 0 0 350,000 4,750,000 Calle Doncella Outlet Improvements 0 0 0 600,000 0
Total Capital Improvements $3,426,136 $2,156,750 $2,156,750 $1,404,000 $4,750,000 Storm Drain Depreciation Reserve
Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Beginning Balance $3,588,124 $3,790,410 $3,790,410 $3,928,340 $3,964,528 Additions:

Depreciation Funded 173,697 212,700 212,700 170,000 170,000 Transfer from Golf Operating 39,004 35,000 35,000 39,000 39,000 Investment Earnings 166,163 63,150 63,150 70,668 69,212 Proceeds on internal loan 2,000 0 0 0 0
Total Additions 380,864 310,850 310,850 279,668 278,212 Deductions:

Capital Improvements* 167,860 162,200 162,200 235,000 35,000 Interfund Charges 10,720 10,720 10,720 8,480 8,480
Total Deductions 178,580 172,920 172,920 243,480 43,480 Ending Balance $3,790,408 $3,928,340 $3,928,340 $3,964,528 $4,199,260 *Detail of Capital Improvements:

Improvements other than Buildings 103,687 35,000 35,000 0 0 Tenant Improvements 44,857 10,000 10,000 35,000 35,000
Machinery & Equipment 19,316 117,200 117,200 200,000 0
Total Capital Improvements $167,860 $162,200 $162,200 $235,000 $35,000 Net Working Capital Balance: The net working capital balance will be $4.2 million at the end of FY 2027-28.

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 $35,000 for tenant improvements and $200,000 for golf equipment.

Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Beginning Balance $1,511,324 $1,600,270 $1,600,270 $856,272 $1,746,206 Additions:

Depreciation Funded 36,145 130,000 130,000 30,000 30,000 Transfer from Golf Operating 0 0 0 1,750,000 1,750,000
Investment Earnings 69,988 26,661 26,662 15,404 30,485
Repayment of internal loan 83 0 0 0 0
Total Additions 106,216 156,661 156,662 1,795,404 1,810,485 Deductions:

Capital Improvements* 11,801 895,190 895,190 700,000 3,000,000 Interdepartmental Charges 5,470 5,470 5,470 5,470 5,470 Transfer to other funds 0 0 0 200,000 0
Total Deductions 17,271 900,660 900,660 905,470 3,005,470 Ending Balance $1,600,269 $856,271 $856,272 $1,746,206 $551,221 *Detail of Capital Improvements:

Irrigation System Replacement 0 0 0 250,000 1,500,000
Golf Maint. Yard Asphalt Replacement 0 0 0 50,000 0
Driving Range Fence Extension 5,581 291,410 291,410 200,000 0 Golf Course Pump Station Upgrade 6,220 103,780 103,780 0 0 Muni Golf Course Bunker Renovations 0 500,000 500,000 200,000 1,500,000 Total Capital Improvements $11,801 $895,190 $895,190 $700,000 $3,000,000 Net Working Capital Balance: The net working capital balance will be $551,221 at the end of FY 2027-28.

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 are budgeted in total for both fiscal years for $1.7 million and irrigation system for $1.75 million with funding transferred from the Golf Operating Fund.

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

Expenditures Actual Amended Bud. Adjusted Budget Budget By Category FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Personnel 6,150 12,380 12,380 5,030 5,030
Supplies 48,531 55,650 55,650 65,650 65,650
Contractual Services 292,848 327,500 327,500 292,800 292,800 Other Charges 0 1,550 1,550 1,550 1,550
Interdepartmental Charges 50,970 51,360 51,360 50,810 51,230 Debt Service 8,427 34,520 34,520 34,520 34,520
Total $406,926 $482,960 $482,960 $450,360 $450,780
Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Beginning Balance $290,083 $341,990 $341,990 $302,460 $244,720 Additions:

Imaging Fees 56,688 53,840 53,840 0 0
Investment Earnings 22,456 9,900 9,900 9,900 9,900
Charges to Other Departments 379,690 379,690 379,690 382,720 382,720 Total Additions 458,834 443,430 443,430 392,620 392,620 Deductions:

Central Services 151,288 219,150 219,150 179,580 179,580 Communications 255,638 263,810 263,810 270,780 271,200
Total Deductions 406,926 482,960 482,960 450,360 450,780 Ending Balance $341,991 $302,460 $302,460 $244,720 $186,560 Budget Overview: Charges to other departments amount are $382,720 which reflect communication charges, postage, and duplication charges. Imaging fee revenues and costs have been budgeted in the General Fund starting in FY 2026-27 .

Net Working Capital Balance: The ending net working capital balance is $186,560 at the end of FY 2027-28.

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.

Legal Basis: Resources in this fund are assigned.

Expenditures Actual Amended Bud. Adjusted Budget Budget By Category FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Personnel 832,637 1,171,610 1,171,610 1,205,060 1,284,810 Supplies 2,728 1,840 1,840 1,840 1,840
Contractual Services 1,055,602 1,326,090 1,326,090 1,278,100 1,295,500 Other Charges 2,445 15,900 15,900 15,900 15,900
Capital Outlay 119,996 1,035,540 1,035,540 89,000 91,000 Interdepartmental Charges 236,690 239,940 239,940 237,840 240,180 Debt Service 20,347 0 0 0 0
Total $2,270,445 $3,790,920 $3,790,920 $2,827,740 $2,929,230 Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Beginning Balance $1,272,608 $1,565,860 $1,565,860 $304,990 $394,430 Additions:

Charges to Other Departments 2,490,050 2,490,050 2,490,050 2,887,180 2,887,180 Investment Earnings 73,647 40,000 40,000 30,000 25,000
Total Additions 2,563,697 2,530,050 2,530,050 2,917,180 2,912,180 Deductions:

Total Deductions 2,270,445 3,790,920 3,790,920 2,827,740 2,929,230 Ending Balance $1,565,860 $304,990 $304,990 $394,430 $377,380 Net Working Capital Balance: Net working capital is budgeted to be $377,380 at the end of FY 2027-28.

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 supports the network, hardware and software, provide training and support to other City staff, and maintain the City website. In FY 2025-26, the City budgeted for a new Financial Software system to replace the existing system that is near its end of life and support period. The implementation is starting in FY 2025-26 and implementation will occur through 2027 and 2028.

Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Beginning Balance $119,487 $351,360 $351,360 $425,580 $402,008 Additions:

Charges to Other Departments 1,492,730 1,569,840 1,569,840 1,554,550 1,554,550 Investment Earnings 5,641 4,840 4,840 12,048 8,670
Miscellaneous Income -1,470 200 200 200 200
Total Additions 1,496,901 1,574,880 1,574,880 1,566,798 1,563,420 Deductions:

Supplies 473,512 622,950 622,950 630,450 630,450
Contractual Services 722,306 802,980 802,980 867,110 907,170 Interdepartmental Charges 69,210 74,730 74,730 92,810 94,190 Total Deductions 1,265,028 1,500,660 1,500,660 1,590,370 1,631,810 Ending Balance $351,360 $425,580 $425,580 $402,008 $333,618 Net Working Capital Balance: Net working capital is budgeted to be a $333,618 at the end of FY 2027-28.

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 2026-27 or FY 2027-28.

Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Beginning Balance $7,761,498 $6,908,240 $6,908,240 $4,873,140 $5,161,802 Additions:

Replacement Charges to Depts. 647,690 936,870 936,870 991,040 991,040 Investment Earnings 366,430 95,160 95,160 137,952 111,330 Gain/Loss on Disposal of Fixed Assets 92,560 0 0 0 0
Transfer from Other Funds 183,180 0 0 0 0
Total Additions 1,289,860 1,032,030 1,032,030 1,128,992 1,102,370 Deductions:

Capital - Automotive Equipment* 2,125,663 3,008,100 3,049,680 819,930 871,910 Interfund Charges 17,450 17,450 17,450 20,400 20,400
Total Deductions 2,143,113 3,025,550 3,067,130 840,330 892,310 Ending Balance $6,908,245 $4,914,720 $4,873,140 $5,161,802 $5,371,862 Net Working Capital Balance: Net working capital will be $5.4 million at the end of FY 2027-28.

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 $819,930 and $871,910 are budgeted in FY 2026-27 and FY 2027-28 respectively, for replacement of vehicles and equipment.

Actual Amended Bud. Adjusted Budget Budget
*Detail of Capital Outlay (Replacements): FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Automotive Equipment
Unit #1172 2014 Ford F450/Camera Equip 310,056 0 0 0 0
Unit #s 2010 & 2072 59,724 0 0 0 0
Unit #1090 2008 Ford F350 Utility 73,277 0 0 0 0
Unit #1103 2008 Chevrolet W4500 Utility Body 73,277 0 0 0 0 Unit #1130 2010 Ford F350 Utility 73,277 0 0 0 0
Unit #1133 2010 Ford F350 Utility 73,277 0 0 0 0
Unit #1146 2012 Ford F350 73,277 0 0 0 0
Unit #1155 2013 Ford F350 Utility 73,277 0 0 0 0
Unit #1156 2013 Ford F350 Utility 73,277 0 0 0 0
Unit #1121 2010 Ford F350 Super Duty 73,277 0 0 0 0
Unit #1136 2011 Ford F350 73,277 0 0 0 0
Unit #1173 2015 Ford F350 Utility 73,277 0 0 0 0
Unit #1174 2015 Ford F350 Utility 73,277 0 0 0 0
Unit #1175 2015 Ford F350 Utility 73,277 0 0 0 0
Unit #1071 2007 Ford F150 SuperCrew 47,530 0 0 0 0
Unit #1129 2010 Ford F150 47,953 0 0 0 0
Unit #1157 2013 Ford Focus 30,069 0 0 0 0
Unit #1134 2005 Kenworth Vactor 703,377 0 0 0 0
Unit #1252 Honda ATV 9,928 0 0 0 0
Unit #1253 Honda ATV 9,928 0 0 0 0
Unit #1075 2007 Ford Focus 27,780 0 0 0 0
HydroExcavator- Water Dept 0 721,620 721,620 0 0
Unit #1085 2008 Cat Skid Steer Tractor 0 66,190 66,190 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 #1102 2008 Ford F250 Utility 0 35,440 35,440 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
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 #1168 2014 Ford Focus 0 25,000 25,000 0 0
Unit #1188 2017 Ford Escape 0 26,220 26,220 0 0
Unit #1189 2017 Ford Escape 0 26,220 26,220 0 0
Unit #1190 2017 Ford Escape 0 26,220 26,220 0 0
Unit #1077 2008 Cat 928Gz Loader 0 250,000 261,040 0 0
Unit #1078 2008 Ford F550 0 51,800 51,800 0 0
Unit #1097 2008 Cat CB-224E Roller 0 55,200 55,200 0 0
Unit #1112 2009 Truck mounted compressor 0 16,660 16,660 0 0 Unit #1122 2009 New Holland B95B Backhoe 0 115,500 115,500 0 0 Unit #1147 2012 Kenworth Asphalt Patch Truck 0 165,000 173,250 0 0 Unit #1179 Crafco Crack Sealer 0 48,040 48,040 0 0
Unit #1151 Ford F550 with Alted AT40M Boom 0 180,000 184,500 0 0 Unit # 1215 2018 Yamaha Personal Watercraft 0 15,600 15,600 0 0 Unit #1176 2015 Ford F350 Utility 0 64,350 64,350 0 0
Unit # 1197 2017 Ford Escape 0 27,380 27,380 0 0
Fleet Replacement Reserve
Actual Amended Bud. Adjusted Budget Budget
*Detail of Capital Outlay (Replacements): FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Fleet Replacement Reserve
Unit # 1198 2017 Ford Escape 0 28,230 28,230 0 0
Unit # 1200 2017 Ford Escape 0 27,320 27,320 0 0
Unit #1203 2017 Ford F150 Super Cab 0 35,330 35,330 0 0 Unit #1181 Ford F550 Utility 0 180,300 188,510 0 0
Unit #1201 2017 Ford F150 Super Cab 0 35,340 35,340 0 0 Unit #1202 2017 Ford F150 Super Cab 0 35,340 35,340 0 0 Unit #1182 Ford F550 Utility 0 171,000 180,580 0 0
Unit #1167 2013 Ford Taurus 0 0 0 30,000 0
Unit #1219 2018 Ford Transit Connect Van 0 0 0 34,250 0 Unit #1208 2018 Chevrolet Colorado 4X2 0 0 0 30,840 0
Unit #1209 2018 Chevrolet Colorado 4X2 0 0 0 30,840 0
Unit #1206 2018 Ford F150 4X2 0 0 0 35,000 0
Unit #1207 2018 Ford F150 4X2 0 0 0 35,000 0
Unit #1242 2020 John Deere 333G 0 0 0 104,050 0
Unit #1260 2020 Jeep Wrangler 0 0 0 52,780 0
Unit #1261 2023 Honda ATV 0 0 0 10,020 0
Unit #1264 2023 Jeep Wrangler 0 0 0 52,780 0
Unit #1225 2019 Ford F350 Utility 0 0 0 75,000 0
Unit #1226 2019 Ford F350 Utility 0 0 0 75,000 0
Unit #1228 2019 Ford F350 Utility 0 0 0 75,000 0
Unit #1222 2019 Ford F350 Utility 0 0 0 75,000 0
Unit #1223 2019 Ford F350 Utility 0 0 0 75,000 0
Unit #1199 2017 Ford Escape 0 0 0 29,370 0
Unit #1216 2018 Chevrolet Colorado 0 0 0 0 30,270
Unit #1217 2018 Chevrolet Colorado 0 0 0 0 30,270
Unit #1210 2018 Chevrolet Colorado 0 0 0 0 30,840
Unit #1247 2021 Chevrolet Equinox 0 0 0 0 33,120
Unit #1214 2018 Ford Transit Connect Van 0 0 0 0 31,450 Unit #1230 2019 Ford F2502 Utility 0 0 0 0 75,000
Unit #1238 2019 Ford F250 Utility 0 0 0 0 50,100
Unit #1239 2019 Ford F250 Utility 0 0 0 0 50,100
Unit #1229 2019 Ford F250 Utility 0 0 0 0 75,000
Unit #1233 2019 Ford F150 0 0 0 0 31,990
Unit #1212 2018 Ford F250 Utility 0 0 0 0 75,000
Unit #1213 2018 Ford F250 Utility 0 0 0 0 75,000
Unit #1240 2019 Ford F250 Utility 0 0 0 0 50,100
Unit #1241 2020 Ford Explorer 0 0 0 0 38,940
Unit #1232 2019 Ford F150 0 0 0 0 31,990
Unit #1278 2023 Yamaha Personal Watercraft 0 0 0 0 19,120 Unit #1250 2021 Ford F250 Animal Truck 0 0 0 0 71,810
Unit #1251 2021 Ford F250 Animal Truck 0 0 0 0 71,810
Total Automotive Equipment 2,125,663 3,008,100 3,049,680 819,930 871,910 Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Beginning Balance $344,478 $384,710 $384,710 $306,100 $226,200 Additions:

Premiums Charged 3,731,721 3,998,440 3,998,440 4,198,440 4,298,440 COBRA Premiums 0 2,000 2,000 2,000 2,000
Retiree Premiums 165,475 178,000 178,000 178,000 178,000 Investment Earnings 12,051 2,000 2,000 3,000 2,000
Miscellaneous Income 19,352 13,000 13,000 13,000 13,000 Total Additions 3,928,599 4,193,440 4,193,440 4,394,440 4,493,440 Deductions:

Claims Paid 152,850 222,500 222,500 222,500 222,500
Premiums Paid 3,643,849 3,946,150 3,946,150 4,146,150 4,246,150 Claims Administration 28,463 38,000 38,000 38,000 38,000 Contractual Services 2,652 4,850 4,850 4,850 4,850
Interfund Charges 60,550 60,550 60,550 62,840 62,840
Total Deductions 3,888,364 4,272,050 4,272,050 4,474,340 4,574,340 Ending Balance $384,713 $306,100 $306,100 $226,200 $145,300 Net Working Capital Balance: Net working capital will be $145,300 at the end of FY 2027-28.

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.

Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Beginning Balance $2,101,415 $2,149,340 $2,149,340 $1,980,630 $1,894,310 Additions:

Prem. Charged to Other Funds 560,169 485,000 485,000 530,000 530,000 Investment Earnings 112,863 45,100 45,100 45,100 45,100 Other Revenue 5,149 0 0 0 0
Total Additions 678,181 530,100 530,100 575,100 575,100 Deductions:

Supplies 0 15,790 15,790 11,100 11,100
Contractual Services 5,461 19,540 19,540 5,000 10,000
Other Charges 580,305 618,990 618,990 595,000 636,350
Interfund Charges 44,490 44,490 44,490 50,320 50,320
Total Deductions 630,256 698,810 698,810 661,420 707,770 Ending Balance $2,149,340 $1,980,630 $1,980,630 $1,894,310 $1,761,640 Net Working Capital Balance: The ending working capital for FY 2027-28 will be $1.8 million. This $1.8 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 2026-27 and FY 2027-28.

Actual Amended Bud. Adjusted Budget Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2027-28 Beginning Balance $4,398,488 $4,322,150 $4,322,150 $3,084,420 $1,639,820 Additions:

Employer Premiums 2,695,200 2,695,200 2,695,200 2,784,030 2,940,000 Investment Earnings 191,188 105,500 105,500 100,700 100,700 Miscellaneous Revenues 25,714 0 0 0 0
Total Additions 2,912,102 2,800,700 2,800,700 2,884,730 3,040,700 Deductions:

Personnel 163,488 169,770 169,770 197,230 213,640
Supplies 1,697 1,800 1,800 1,130 2,000
Contractual Services 161,152 464,250 464,250 231,100 231,300 Other Charges 2,614,014 3,354,520 3,354,520 3,846,860 3,741,000 Interfund Charges 48,090 48,090 48,090 53,010 53,010
Total Deductions 2,988,441 4,038,430 4,038,430 4,329,330 4,240,950 Ending Balance $4,322,149 $3,084,420 $3,084,420 $1,639,820 $439,570 Net Working Capital Balance: Ending net working capital is $0.4 million at the end of FY 2027-28.

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 $2.9 million. Expenses include administative costs, claims and payments to CJPIA to provide coverage.

Capital Improvement Plan Projects
Summary of Budgeted Projects - Graphs

CIP ACTIVITY BY FUND

CIP ACTIVITY BY CATEGORY
Capital Improvement
24%
Gas Tax
33%
General
6%
Golf Improvement
3%
Park Acq & Development
1%
Sewer Depreciation
12%
Storm Drain
Depreciation
6%
Street
Improvement
Water 8%
Depreciation
7%
FY 2026-27
Capital
Improvement
8%
Gas Tax
17%
General
6%
Golf
Improvement
15%
Sewer
Depreciation
5%
Storm Drain
Depreciation
24%
Street
Improvement
8%
Water
Depreciation
17%
FY 2027-28
Facilities
$1,720,000 8%
Parks and
Beaches
$2,795,000 13%
Streets and Medians
$10,800,000 50%
Utility $4,050,000 19%
Water Quality $2,109,000
10%
FY 2026-27
Facilities $300,000
1%
Parks and Beaches
$4,520,000 23%
Streets and Medians
$5,325,000 27%
Utility $4,450,000
22%
Water Quality
$5,500,000 27%
FY 2027-28

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 2026-27 and FY 2027-28. The City’s Capital Improvement Program is divided into these major categories:
 Facilities
 Parks and Beaches
 Street and Medians
 Utilities (Water and Sewer)
 Water Quality (Drainage)
This Budget section provides a summary of the CIP process, master plans, budgeted projects and future projects anticipated in the City’s six-year project plans.

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 with a value of $25,000 or more with a minimum useful life of 5 years at a fixed location. 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 staffing levels and funds are adequate to complete the projects. A six-year capital plan is prepared, however, only the first and second year of projects are funded and approved with the additional Capital Improvement Program
years presented for planning purposes only. Equipment is included directly in the budget as capital costs and not part of the total capital and maintenance projects presented in this section.

Street projects are primarily based on the Street Master Plan, the Street Improvement Program, and current pavement management studies. Utilities activities include Water and Sewer projects are based on their respective master plans or to meet regulatory requirements. Drainage activities are based on infrastructure conditions, available funding and water quality requirements to meet regulatory requirements. Other projects are based on the City Facilities Master Plan, staff risk assessments, or additional Council identified needs. 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.

Operating and maintenance costs are identified on the individual project and are or will be included in future operating budgets.

FY 2026-27 and FY 2027-28 Capital Improvement Plan
The total budget for the City’s Capital Improvement Plan in FY 2026-27 is $21.5 million and FY 2027-28 is $20.1 million, excluding CDBG infrastructure projects which will be brought forth with the grant obligation. The chart below summarizes the FY 2026-27 and FY 2027-28 CIP by project category and dollar amount (in millions):

Streets and Medians $ 10.80 $ 5.33
Parks and Beaches 2.80 4.52
Utilities 4.05 4.45
Water Quality 2.11 5.50
Facilities 1.72 0.30
Total Capital Improvement Plan $ 21.48 $ 20.10
Category FY 2026-27 FY 2027-28
These projects are listed on a Summary of Budget Projects both by Fund and by Category, with $36.3 million being capital, $5 million maintenance and $0.3 million studies for the two-year budget.

Additionally, individual project sheets are in each category section follow the Summary of Budgeted Projects section. Fund sources are listed in the Summary of Budgeted Projects and on the individual project sheet showing the funding source - General Fund, capital project, special revenue or enterprise funds along with related grants or contributions are listed on the individual project sheets.

Capital Improvement Program
The City’s annual minimum Maintenance of Effort (MOE) of $1.7 million to ensure that new road funds do not supplant existing general revenue spending is funded through the General Fund with about half being met through the major street maintenance, pavement preservation, and sidewalk repairs projects and the other half funded through Public Works department operating costs.

Significant Capital Projects and Operating Impacts
An easy-reference map allows the reader to identify the location of major new projects. Significant projects include Sand Replenishment, Del Mar Phase I Undergrounding, Calafia Complete Streets, Golf Course Bunker renovations and Irrigation System Replacement, Water Reclamation Plant (WRP) Boiler Replacement, Poche Beach Water Reclamation, Pico Booster Pump Station pump replacement and Reata Pump station rehabilitation. 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 annual operating costs would be the Poche Beach Water Reclamation project which is a joint project with the County and the Vista Hermosa Meadows development.

Carry Forward Projects
Carry Forward Projects are CIP projects approved in prior fiscal years which are brought forward into the new fiscal year budget. The project name, approved project budget, project costs to date and the FY 2025- 26 budget amounts anticipated are listed in the Carry Forward Projects schedule included in the Final Budget.

AVE VISTA
This map has been provided to give a visual
display of city data from various sources.

To be sure of complete accuracy, please check
with City staff for the most up to date information.

The City of San Clemente assumes no liability
for errors associated with the use of this data. 0 10.5 Miles Sewer
Streets
Water
Beaches, Parks & Medians
Drainage
I
Facilities and Other Improvements

MAP OF SIGNIFICANT PROJECTS
Budget Budget
Fund Category Project Type FY 2026-27 FY 2027-28
Capital Improvement Facilities Beach Club Repairs Maint 160,000 - Capital Improvement Facilities City Hall Emergency Operations Center CIP 150,000 - Capital Improvement Facilities Senior Center HVAC Replacements CIP 150,000 - Capital Improvement Parks and Beaches Bonito Canyon Park Tennis Courts CIP 260,000 - Capital Improvement Parks and Beaches Liberty Park Playground Equipment CIP - 300,000 Capital Improvement Parks and Beaches Lifeguard Tower Replacements CIP 120,000 120,000 Capital Improvement Parks and Beaches Pier Improvement and Repairs Maint 700,000 - Capital Improvement Parks and Beaches San Gorgonio Park Tennis Courts CIP 68,000 - Capital Improvement Parks and Beaches San Luis Rey Park Tennis Courts CIP 42,000 - Capital Improvement Parks and Beaches San Luis Rey Restroom Replacement CIP 200,000 - Capital Improvement Parks and Beaches Sand Replenishment CIP - 1,000,000 Capital Improvement Parks and Beaches Shoreline Monitoring Study 100,000 100,000 Capital Improvement Parks and Beaches T Street Overpass Assessment Study 100,000 - Capital Improvement Parks and Beaches Tierra Grande Park Playground Equipment CIP 325,000 - Capital Improvement Streets and Medians Del Mar Phase I Undergrounding District CIP 2,750,000 - Gas Tax Facilities North Beach Train Station improvements CIP 960,000 - Gas Tax Streets and Medians Arterial Street Improvement Program CIP 750,000 750,000 Gas Tax Streets and Medians As Needed Street Improvements Maint 700,000 700,000 Gas Tax Streets and Medians Avenida Victoria Sidewalk and Underpass CIP 450,000 Gas Tax Streets and Medians Bulb Out Extension-Calle Seville & Ola Vista CIP - 150,000 Gas Tax Streets and Medians Calafia Complete Streets CIP 900,000 - Gas Tax Streets and Medians East-side San Luis Rey Sidewalk Installation CIP - 100,000 Gas Tax Streets and Medians Electrification Charging Station CIP 75,000 - Gas Tax Streets and Medians In-pavement Lighting System Replacement CIP 300,000 - Gas Tax Streets and Medians Local Street Improvements CIP 750,000 750,000 Gas Tax Streets and Medians Max Berg Park ADA Ramp and Parking Maint 100,000 - Gas Tax Streets and Medians Pavement Improvements Palizada I-5 to ECR CIP 300,000 - Gas Tax Streets and Medians Pico Widening I- to Frontera CIP 600,000 - Gas Tax Streets and Medians Signalized Intersection Maintenance Maint 50,000 50,000 Gas Tax Streets and Medians Street Light LED Conversion CIP 250,000 - Gas Tax Streets and Medians Traffic Control and High Speed Feedback Maint 25,000 25,000 Gas Tax Streets and Medians Traffic Signal Camera Replacement CIP 150,000 150,000 Gas Tax Water Quality Trash Capture Devices CIP 705,000 750,000 General Facilities Major Facilities Maintenance Maint 300,000 300,000 General Streets and Medians Major Street Maintenance Maint 550,000 550,000 General Streets and Medians Pavement Preservation Program Maint 250,000 250,000 General Streets and Medians Sidewalk Repairs Maint 150,000 150,000 Golf Improvement Parks and Beaches Driving Range Fence Extension CIP 200,000 - Golf Improvement Parks and Beaches Golf Course Bunker Renovations CIP 200,000 1,500,000 Golf Improvement Parks and Beaches Golf Maintenance Yard Asphalt Replacement CIP 50,000 - Golf Improvement Parks and Beaches Golf Course Irrigation System Replacement CIP 250,000 1,500,000 Park Acq & Development Parks and Beaches Vista Hermosa Sports Park Meadows Dev. CIP 180,000 - Sewer Depreciation Utility Beach Trail Sewer Trunk Lining CIP 700,000 - Sewer Depreciation Utility Headworks Grit Cyclone Replacement CIP 550,000 - Sewer Depreciation Utility Los Molinos Lift Station Generator CIP - 800,000 Sewer Depreciation Utility Los Molinos Wet Well Lining CIP - 150,000 Sewer Depreciation Utility Vactor Discharge Station CIP 100,000 - Sewer Depreciation Utility WRP Boiler Replacement CIP 1,200,000 - Storm Drain Depreciation Water Quality Calle Doncella Outlet Improvements CIP 600,000 - Storm Drain Depreciation Water Quality MO2 Culvert @ Pico and ECR CIP 454,000 - Storm Drain Depreciation Water Quality Poche Beach Water Reclamation project CIP 350,000 4,750,000 Street Improvement Streets and Medians Alley/Parking Lot Rehabilitation Program CIP 200,000 200,000 Street Improvement Streets and Medians Street Rehabilitation Program CIP 1,500,000 1,500,000 Water Depreciation Utility Acapulco Pump Station Rehabilitation CIP - 300,000 Water Depreciation Utility Pico Booster PS Pump Replacement CIP 1,500,000 - Water Depreciation Utility Reata Pump Station Rehabilitation CIP - 3,200,000 Total Capital Improvement Plan* 21,474,000 20,095,000
* Excludes equipment
Capital Improvement Plan Projects
Summary of Budgeted Projects - By Fund
Budget Budget
Fund Category Project Type FY 2026-27 FY 2027-28
Capital Improvement Facilities Beach Club Repairs Maint 160,000 - Capital Improvement Facilities City Hall Emergency Operations Center CIP 150,000 - Capital Improvement Facilities Senior Center HVAC Replacements CIP 150,000 - Gas Tax Facilities North Beach Train Station improvements CIP 960,000 - General Facilities Major Facilities Maintenance Maint 300,000 300,000 Capital Improvement Parks and Beaches Bonito Canyon Park Tennis Courts CIP 260,000 - Capital Improvement Parks and Beaches Liberty Park Playground Equipment CIP - 300,000 Capital Improvement Parks and Beaches Lifeguard Tower Replacements CIP 120,000 120,000 Capital Improvement Parks and Beaches Pier Improvement and Repairs Maint 700,000 - Capital Improvement Parks and Beaches San Gorgonio Park Tennis Courts CIP 68,000 - Capital Improvement Parks and Beaches San Luis Rey Park Tennis Courts CIP 42,000 - Capital Improvement Parks and Beaches San Luis Rey Restroom Replacement CIP 200,000 - Capital Improvement Parks and Beaches Sand Replenishment CIP - 1,000,000 Capital Improvement Parks and Beaches Shoreline Monitoring Study 100,000 100,000 Capital Improvement Parks and Beaches T Street Overpass Assessment Study 100,000 - Capital Improvement Parks and Beaches Tierra Grande Park Playground Equipment CIP 325,000 - Golf Improvement Parks and Beaches Driving Range Fence Extension CIP 200,000 - Golf Improvement Parks and Beaches Golf Course Bunker Renovations CIP 200,000 1,500,000 Golf Improvement Parks and Beaches Golf Maintenance Yard Asphalt Replacement CIP 50,000 - Golf Improvement Parks and Beaches Golf Course Irrigation System Replacement CIP 250,000 1,500,000 Park Acq & Development Parks and Beaches Vista Hermosa Sports Park Meadows Dev. CIP 180,000 - Capital Improvement Streets and Medians Del Mar Phase I Undergrounding District CIP 2,750,000 - Gas Tax Streets and Medians Arterial Street Improvement Program CIP 750,000 750,000 Gas Tax Streets and Medians As Needed Street Improvements Maint 700,000 700,000 Gas Tax Streets and Medians Avenida Victoria Sidewalk and Underpass CIP 450,000 Gas Tax Streets and Medians Bulb Out Extension-Calle Seville & Ola Vista CIP - 150,000 Gas Tax Streets and Medians Calafia Complete Streets CIP 900,000 - Gas Tax Streets and Medians East-side San Luis Rey Sidewalk Installation CIP - 100,000 Gas Tax Streets and Medians Electrification Charging Station CIP 75,000 - Gas Tax Streets and Medians In-pavement Lighting System Replacement CIP 300,000 - Gas Tax Streets and Medians Local Street Improvements CIP 750,000 750,000 Gas Tax Streets and Medians Max Berg Park ADA Ramp and Parking Maint 100,000 - Gas Tax Streets and Medians Pavement Improvements Palizada I-5 to ECR CIP 300,000 - Gas Tax Streets and Medians Pico Widening I- to Frontera CIP 600,000 - Gas Tax Streets and Medians Signalized Intersection Maintenance Maint 50,000 50,000 Gas Tax Streets and Medians Street Light LED Conversion CIP 250,000 - Gas Tax Streets and Medians Traffic Control and High Speed Feedback Maint 25,000 25,000 Gas Tax Streets and Medians Traffic Signal Camera Replacement CIP 150,000 150,000 General Streets and Medians Major Street Maintenance Maint 550,000 550,000 General Streets and Medians Pavement Preservation Program Maint 250,000 250,000 General Streets and Medians Sidewalk Repairs Maint 150,000 150,000 Street Improvement Streets and Medians Alley/Parking Lot Rehabilitation Program CIP 200,000 200,000 Street Improvement Streets and Medians Street Rehabilitation Program CIP 1,500,000 1,500,000 Sewer Depreciation Utility Beach Trail Sewer Trunk Lining CIP 700,000 - Sewer Depreciation Utility Headworks Grit Cyclone Replacement CIP 550,000 - Sewer Depreciation Utility Los Molinos Lift Station Generator CIP - 800,000 Sewer Depreciation Utility Los Molinos Wet Well Lining CIP - 150,000 Sewer Depreciation Utility Vactor Discharge Station CIP 100,000 - Sewer Depreciation Utility WRP Boiler Replacement CIP 1,200,000 - Water Depreciation Utility Acapulco Pump Station Rehabilitation CIP - 300,000 Water Depreciation Utility Pico Booster PS Pump Replacement CIP 1,500,000 - Water Depreciation Utility Reata Pump Station Rehabilitation CIP - 3,200,000 Gas Tax Water Quality Trash Capture Devices CIP 705,000 750,000 Storm Drain Depreciation Water Quality Calle Doncella Outlet Improvements CIP 600,000 - Storm Drain Depreciation Water Quality MO2 Culvert @ Pico and ECR CIP 454,000 - Storm Drain Depreciation Water Quality Poche Beach Water Reclamation project CIP 350,000 4,750,000 Total Capital Improvement Plan* 21,474,000 20,095,000
* Excludes equipment
Capital Improvement Plan Projects
Summary of Budgeted Projects - By Category
Capital Improvement Program
Facilities
The City of San Clemente maintains facilities and other general infrastructure throughout the City. This includes buildings (such as City Hall, the Senior Center, Casa Romantica, fire stations, the police substation), along with other facilities and improvements. The City Facilities Master Plan system identifies improvements and items and is updated in connection with the General Plan and other Master Plans for the City.

Master Plan – City Facilities
In 2000, the City developed a master plan for City Facilities. The plan was designed to address the City’s needs for new City Facilities in relationship to the estimated construction costs and available funding sources. City Facilities Master Plan system identifies improvements and items and is updated in connection with the General Plan and other Master Plans for the City.

Facilities Funds
The following funds account for City facilities and other capital improvements:
 Public Facilities Construction Fee Fund
 Developers Improvement Fund
 Miscellaneous Grants Fund
 Capital Improvement Fund
 Fleet Maintenance Reserve Fund
These funds receive amounts primarily from developer fees, grants, General Fund transfers, and internal charges to various funds.

Funding Sources - Facilities
Facility and Other Improvement capital projects are primarily funded through multiple funding sources, including General fund transfers, developer fees, other reimbursements, and grant revenues.

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)  General Fund transfers
 Other grant funding sources
 Reallocation of funds from existing projects
City of San Clemente Capital Project
Project No. TBD
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ -
$ 160,000 $ 160,000
$ 160,000 $ - $ - $ - $ - $ - $ 160,000
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Capital Improvement $ 160,000 $ 160,000
$ -
$ -
TOTAL FUNDING $ 160,000 $ - $ - $ - $ - $ - $ 160,000
Beach Club Repairs
Preliminary Engineering
Construction

TOTAL ESTIMATE
Funding Source(s)
Spring of 2028
UD-4.01, UD-4.02
The last major upgrades to the Beach Club was in 2016. Some general maintenance and repair work is needed, including the upstairs flooring.

Project Estimate
City of San Clemente
Project No. TBD
Lead Dept./Division Community Development
Supporting Division Public Works/Engineering
Staff Contact Adam Atamian
Community Development Director
(949) 361-6196
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ 150,000 $ 150,000
550,000$ $ 550,000
$ 150,000 $ - $ 550,000 $ - $ - $ - $ 700,000
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Capital Improvement $ 45,000 $ 45,000
Grant $ 105,000 $ - $ 105,000
Public Facilities $ 550,000 $ 550,000
TOTAL FUNDING $ 150,000 $ - $ 550,000 $ - $ - $ - $ 700,000 City Hall Emergency Operations Center
Preliminary Engineering
Construction

TOTAL ESTIMATE
Funding Source(s)
Spring of 2028
UD-4.01, S-7.02
The project will establish a new Emergency Operations Center (EOC) to serve as the central coordination hub during emergencies and disasters. The facility will provide dedicated space, resilient infrastructure, and redundant communications systems to ensure continuity of government and effective multi-agency response. The new EOC will enhance preparedness and operational capability.

Project Estimate
City of San Clemente
Project No. 25506
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ -
$ 150,000 $ 150,000
$ 150,000 $ - $ - $ - $ - $ - $ 150,000
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Capital Improvement $ 150,000 $ 150,000
$ -
$ -
TOTAL FUNDING $ 150,000 $ - $ - $ - $ - $ - $ 150,000
Funding Source(s)
Summer of 2027
UD-4.01, UD-4.02
This project removes and replaces all the HVAC units at the Senior Center. Units are 20 years old and are proprietary equipment. $150,000 was budgeted in FY 2024/2025; however, additional funding is needed to fund the full replacement.

Project Estimate
Senior Center HVAC Replacements
Preliminary Engineering
Construction

TOTAL ESTIMATE
City of San Clemente
Project No. TBD
Lead Dept./Division Public Works/Engineering
Supporting Division Community Development/Planning
Staff Contact Zak Ponsen
Assistant City Engineer
(949) 361-6135
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ 200,000 $ 200,000
$ 760,000 $ 760,000
$ 960,000 $ - $ - $ - $ - $ - $ 960,000
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Gas Tax RMRA Fund $ 110,000 $ 110,000
SCAG FTIP Grant $ 850,000 $ 850,000
$ -
TOTAL FUNDING $ 960,000 $ - $ - $ - $ - $ - $ 960,000
Project Estimate
Preliminary Engineering
Construction

TOTAL ESTIMATE
Funding Source(s)
North Beach Train Station Improvements
Spring of 2028
M-4.02, UD-4.01
The project Implements infrastructure improvements and ongoing maintenance for City‑managed train platforms and adjacent parking lots, including preparation of a Transportation Demand Management (TDM) Plan and enhanced wayfinding for North Beach.

City of San Clemente
Project No. TBD
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ -
$ 300,000 $ 300,000 300,000$ $ 300,000 300,000$ 300,000$ $ 1,800,000 $ 300,000 $ 300,000 $ 300,000 $ 300,000 $ 300,000 $ 300,000 $ 1,800,000 FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
General Fund $ 300,000 $ 300,000 $ 300,000 $ 300,000 $ 300,000 $ 300,000 $ 1,800,000 $ -
$ -
TOTAL FUNDING $ 300,000 $ 300,000 $ 300,000 $ 300,000 $ 300,000 $ 300,000 $ 1,800,000 Funding Source(s)
Spring of 2028
BPR-2.03; NR-7.02; UD-4.01
Facilities throughout the City will be rehabilitated on an as-needed basis to increase service life. The locations are determined by the City's Maintenance staff.

Project Estimate
Major Facilities Maintenance
Preliminary Engineering
Construction

TOTAL ESTIMATE
Capital Improvement Program
Parks and Beaches
The City of San Clemente operates the Park and Beaches within the City of San Clemente. These operations include a variety of capital infrastructure that needs to be tracked and maintained. The Parks system has various master plans and using site specific park plans for the various parks in the City. City beach and other shoreline improvements included pier improvements, beach trail construction, and other beach related amenities. However, developing sand nourishment system by working with a Federal and State agencies through a multi-phase, long-term approach for coastal protection remains a key priority. Information on the Parks & Recreation master plans, funds which account for these activities, and funding sources follow this paragraph.

Master Plan - Parks & Recreation
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.

Park and Golf Funds
The following funds account for park and beach activities and capital improvements:
 Parks Acquisition and Development Fund
 Capital Improvement Fund
 Private donations, such as pier pride and local non-profits  Capital Improvement Fund, through General Fund resources Golf is a recreational activity generally considered as a park-type asset and is reported as an enterprise fund to recover the costs for operation and capital needs. The Former Redevelopment Agency contributed to improvements in the pier bowl area, however the dissolution in 2012 removed this funding source.

Funding Sources – Parks and Beaches
Recreation fees are charged for park and the related facility use. These General Fund revenue partially fund costs for operations, including recreation staff, maintenance, and other operational costs. Parks and beach capital projects are funded from multiple funding sources, including the Parks Acquisition and Development fund, grant funding, the Capital Improvement Fund through General Fund transfers, and developer contributions, and private donations.

The City seeks resources for these projects in the future. Projects are budgeted as resources or grants are made available, and periodically review the following 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
Capital Improvement Projects – Parks and Beaches
Significant capital improvement individual project sheets within the Parks and Beaches Capital Improvement Plan are on the following pages.

City of San Clemente
Project No. TBD
Lead Dept./Division Beaches, Parks & Recreation
Supporting Division Public Works/Engineering
Staff Contact Samantha Wylie
BPR Director
(949) 429-8875
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ 40,000 $ 40,000
$ 220,000 $ 220,000
$ 260,000 $ - $ - $ - $ - $ - $ 260,000
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Capital Improvement $ 260,000 $ 260,000
$ -
$ -
TOTAL FUNDING $ 260,000 $ - $ - $ - $ - $ - $ 260,000
Bonito Canyon Park Tennis Courts
Preliminary Engineering
Construction

TOTAL ESTIMATE
Funding Source(s)
Spring of 2028
BPR-1.01, BPR-1.02
This project includes the resurfacing and foundation rehabilitation of tennis courts at Bonito Canyon Park. Work will include crack repair, surface leveling, color coating, striping, and repair or replacement of nets, fencing, and court appurtenances as needed.

Project Estimate
City of San Clemente
Project No. TBD
Lead Dept./Division Beaches, Parks & Recreation
Supporting Division
Staff Contact Samantha Wylie
BPR Director
(949) 429-8875
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ -
$ 300,000 $ 300,000
$ - $ 300,000 $ - $ - $ - $ - $ 300,000
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Capital Improvement $ 300,000 $ 300,000
$ -
$ -
TOTAL FUNDING $ - $ 300,000 $ - $ - $ - $ - $ 300,000
Funding Source(s)
Spring of 2028
BPR-2.03, UD-4.01
This project includes the demolition and replacement of the existing playground at Liberty Park with new, contemporary play equipment designed to meet current safety and accessibility standards. Improvements will include upgraded surfacing, inclusive play features, and site enhancements to support increased usability and community enjoyment. The project addresses lifecycle replacement needs and supports continued investment in neighborhood parks.

Project Estimate
Liberty Park Playground Replacement
Preliminary Engineering
Construction

TOTAL ESTIMATE
City of San Clemente
Project No. TBD
Lead Dept./Division Public Works/Engineering
Supporting Division
Staff Contact Belgin Cuhadaroglu
Senior Civil Engineer
(949) 361-6128
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ 20,000 $ 10,000 $ 10,000 $ 40,000
$ 100,000 $ 110,000 110,000$ $ 320,000
$ 120,000 $ 120,000 $ 120,000 $ - $ - $ - $ 360,000
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Capital Improvement $ 120,000 $ 120,000 $ 120,000 $ 360,000 $ -
$ -
TOTAL FUNDING $ 120,000 $ 120,000 $ 120,000 $ - $ - $ - $ 360,000 Funding Source(s)
Spring of 2028
BPR-1.05, BPR-2.03
This project maintains a program over the next three years to replace two to three existing wooden lifeguard tower structures each 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
Lifeguard Tower Replacements
Preliminary Engineering
Construction

TOTAL ESTIMATE
City of San Clemente
Project No. TBD
Lead Dept./Division Public Works/Engineering
Supporting Division
Staff Contact Amir K. 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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ 100,000 $ 100,000 $ 200,000
$ 600,000 $ 4,200,000 $ 4,800,000
$ 700,000 $ - $ 100,000 $ 4,200,000 $ - $ - $ 5,000,000 FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Capital Improvement $ 700,000 $ - $ 100,000 $ 4,200,000 $ 5,000,000 $ -
$ -
TOTAL FUNDING $ 700,000 $ - $ 100,000 $ 4,200,000 $ - $ - $ 5,000,000 Funding Source(s)
Spring of 2028
BPR-3.03, UD-4.01
Due to the harsh marine environment and storms throughout the years, the pier requires continuous assessment, maintenance and replacements. The top board of the Pier handrails are decaying and getting very difficult to be safely maintained. The majority are loose, cracked and warped. The outer one-third of the Pier is supported on steel piles. The current cathodic protection (CP) system protecting the steel piles from corrosion needs repairs and upgrades. This project will replace the top board on the Pier handrailsa and complete some cathodic protection. Upon completion of these, the project will assess and identify future improvements.

Project Estimate
Pier Improvements and Repairs
Preliminary Engineering
Construction

TOTAL ESTIMATE
City of San Clemente
Project No. TBD
Lead Dept./Division Public Works/Maintenance
Supporting Division Public Works/Engineering
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ 11,000 $ 11,000
$ 57,000 $ 57,000
$ 68,000 $ - $ - $ - $ - $ - $ 68,000
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Capital Improvement $ 68,000 $ 68,000
$ -
$ -
TOTAL FUNDING $ 68,000 $ - $ - $ - $ - $ - $ 68,000
San Gorgonio Park Tennis Courts Resurface
Preliminary Engineering
Construction

TOTAL ESTIMATE
Funding Source(s)
Summer of 2027
BPR-1.01, BPR-1.05
This project includes the resurfacing and rehabilitation of tennis courts at San Gorgonio Park. Work will include crack repair, foundation and slab rehabilitation; surface leveling, color coating, striping, and repair or replacement of nets, fencing, and court appurtenances as needed. The improvements will extend the useful life of the courts, improve playability, and maintain safe and high-quality recreational facilities.

Project Estimate
City of San Clemente
Project No. TBD
Lead Dept./Division Public Works/Maintenance
Supporting Division Public Works/Engineering
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ 6,000 $ 6,000
$ 36,000 $ 36,000
$ 42,000 $ - $ - $ - $ - $ - $ 42,000
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Capital Improvement $ 42,000 $ 42,000
$ -
$ -
TOTAL FUNDING $ 42,000 $ - $ - $ - $ - $ - $ 42,000
San Luis Rey Park Tennis Courts Resurface
Preliminary Engineering
Construction

TOTAL ESTIMATE
Funding Source(s)
Summer of 2027
BPR-1.01, BPR-1.05
This project includes the resurfacing and rehabilitation of tennis courts at San Luis Rey Park. Work will include crack repair, foundation and slab rehabilitation; surface leveling, color coating, striping, and repair or replacement of nets, fencing, and court appurtenances as needed. The improvements will extend the useful life of the courts, improve playability, and maintain safe and high-quality recreational facilities.

Project Estimate
City of San Clemente
Project No. 14811
Lead Dept./Division Public Works/Engineering
Supporting Division Public Works/Maintenance
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ -
$ 200,000 $ 200,000
$ 200,000 $ - $ - $ - $ - $ - $ 200,000
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Capital Improvement $ 200,000 $ 200,000
(Golf fund transfer) $ -
$ -
TOTAL FUNDING $ 200,000 $ - $ - $ - $ - $ - $ 200,000
Funding Source(s)
Spring of 2028
BPR-2.03, HP-2.02
The existing restrooms are outdated in terms of design and functionality; they no longer meet the diverse needs of the public—including individuals with disabilities—and require renovation. The Architectural style for the proposed restroom is Spanish Colonial Revival as required by the City Centennial General Plan. Original funding for this project was budgeted in FY 2024/2025 and additional funding is requested to fund new cost estimates. A portion of total funding is being provided from a Golf Fund transfer.

Project Estimate
San Luis Rey Park Restroom Replacement
Preliminary Engineering
Construction

TOTAL ESTIMATE
City of San Clemente
Project No. TBD
Lead Dept./Division Public Works/Engineering
Supporting Division Planning
Staff Contact Leslea Meyerhoff
Principal (City Consultant)
(760) 804-9144
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ 1,000,000 $ 25,000,000 $ 250,000 $ 26,250,000
$ -
$ - $ 1,000,000 $ 25,000,000 $ - $ - $ 250,000 $ 26,250,000 FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Capital Improvement $ 1,000,000 $ 12,500,000 $ 250,000 $ 13,750,000 Federal Grant $ 12,500,000 $ 12,500,000
$ -
TOTAL FUNDING $ - $ 1,000,000 $ 25,000,000 $ - $ - $ 250,000 $ 26,250,000 Funding Source(s)
Spring of 2028
BPR-3.10, BPR-3.02
This is the federal, state and local "Coastal Storm Damage Reduction Project", authorized for a 50-year federal participation period, and will place approximately 2 million cubic yards of sand on the beach adjacent to the City pier every 5 to 6 years. The first Stage was completed in 2024 and the Project will gear up for the Pre-Construction Engineering and Design (PED) Phase for Stage 2 in 2026/2027 with sand placement (e.g., construction) tentatively scheduled for 2029/2030 subject to funding availability.

Project Estimate
Sand Replenishment -Army Corps of Engineers
Preliminary Engineering (PED Phase)
Construction

TOTAL ESTIMATE
City of San Clemente
Project No. TBD
Lead Dept./Division Planning
Supporting Division Public Works/Engineering
Staff Contact Leslea Meyerhoff, AICP
Principal (City Consultant)
(760) 804-9144
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 600,000 $ -
$ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 600,000 FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Capital Improvement $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 600,000 $ -
$ -
TOTAL FUNDING $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 600,000 Shoreline Monitoring Program
Preliminary Engineering
Construction

TOTAL ESTIMATE
Funding Source(s)
Spring of 2028
BPR-3.10, BPR-3.02
Continuation of the existing shoreline profile monitoring program at 12 locations which restarted in 2022 and has a historical data set dating to the 1980s. OCTA is also collecting data, at their cost, at 7 locations in the City making the program more robust. The effort includes an annual report and presentation highlighting the performance of sand replenishment projects, documenting seasonal maximum and minimum beach widths and noting critical erosion hot spots to be targeted for coastal resilience intervention.

Project Estimate
City of San Clemente
Project No. TBD
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ 100,000 $ 100,000
-$ 3,500,000 $ $ 3,500,000
$ 100,000 $ - $ 3,500,000 $ - $ - $ - $ 3,600,000
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Capital Improvement $ 100,000 $ - $ 3,500,000 $ 3,600,000 $ -
$ -
TOTAL FUNDING $ 100,000 $ - $ 3,500,000 $ - $ - $ - $ 3,600,000 T-Street Overpass Assessment
Preliminary Engineering
Construction

TOTAL ESTIMATE
Funding Source(s)
Spring of 2028
M-2.51, M-2.52
The last structural assessment and resultant major repair work to the T-Street Pedestrian Overpass Structure was done in 2011. A new structural assessment is needed to determine the proper course of action for rehabilitation and repairs to address the current damaged concrete surfaces and spalls, replacement of the overhead chain link cage, hand and guard rails replacement, and concrete stairs repair. The assessment will be in FY 2026/2027 with some design, construction phases will proposed in FY 2028/2029.

Project Estimate
City of San Clemente
Project No. TBD
Lead Dept./Division Beaches, Parks & Recreation
Supporting Division
Staff Contact Samantha Wylie
BPR Director
(949) 429-8875
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ -
$ 325,000 $ 325,000
$ 325,000 $ - $ - $ - $ - $ - $ 325,000
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Capital Improvement $ 325,000 $ 325,000
$ -
$ -
TOTAL FUNDING $ 325,000 $ - $ - $ - $ - $ - $ 325,000
Funding Source(s)
Summer of 2027
BPR-2.03, BPR-1.05,
This project consists of the removal and replacement of the existing playground equipment at Tierra Grande Park.

Improvements will include installation of new, modern, and inclusive play structures, upgraded safety surfacing, accessibility enhancements in compliance with ADA standards, and associated site improvements. The project is intended to address aging infrastructure, improve safety, and enhance the overall recreational experience for park users.

Project Estimate
Tierra Grande Park Playground Equipment Replacement
Preliminary Engineering
Construction

TOTAL ESTIMATE
City of San Clemente
Project No. TBD
Lead Dept./Division BP&R/Golf Division
Supporting Division Public Works/Maintenance
Staff Contact Amir Ilkhanipour
Principal Civil Engineer
949-361-6140
Target Completion
General Plan Policy
Project Description:

Estimated Costs and Funding Sources:

FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ - $ - $ - $ -
$ 200,000 $ 200,000
$ 200,000 $ - $ - $ - $ - $ - $ 200,000
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Golf Fund $ 200,000 $ - $ - $ 200,000
$ -
$ -
TOTAL FUNDING $ 200,000 $ - $ - $ - $ - $ - $ 200,000
Driving Range Fence Extension
Preliminary Engineering
Construction

TOTAL ESTIMATE
Funding Source(s)
Spring 2027
BPR-1.05, BPR-5.02
Driving Range net height along the 6th hole (behind houses on Calle Comercio) of the City Municipal Golf Course needs to be raised by approximately 50 feet to protect guests from errant golf balls. Length of this section is approximately 550 feet.

Project Estimate
Operating Budget Impact: None
City of San Clemente
Project No. 16531
Lead Dept./Division BP&R/Golf Division
Supporting Division Golf
Staff Contact Samantha Wylie
BPR Director
949-429-8875
Target Completion
General Plan Policy
Project Description:

Estimated Costs and Funding Sources:

FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ 200,000 $ - $ - $ 200,000
$ 1,500,000 $ 4,000,000 $ 4,000,000 $ 4,000,000 $ 3,000,000 $ 16,500,000 $ 200,000 $ 1,500,000 $ 4,000,000 $ 4,000,000 $ 4,000,000 $ 3,000,000 $ 16,700,000 FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Golf Improvement $ 200,000 $ 1,500,000 $ 4,000,000 $ 4,000,000 $ 4,000,000 $ 3,000,000 $ 16,700,000 $ -
$ -
TOTAL FUNDING $ 200,000 $ 1,500,000 $ 4,000,000 $ 4,000,000 $ 4,000,000 $ 3,000,000 $ 16,700,000 Muni Golf Course Bunker Renovations
Preliminary Engineering
Construction

TOTAL ESTIMATE
Funding Source(s)
Spring 2028
BPR-5.02, UD-4.01
The project proposes reconstruction of the current bunkers, re-shaping and regrading of the golf course, and drainage and sand improvements. However, improvements will be implemented as funding is available within the Golf Improvement Reserve.

Project Estimate
Operating Budget Impact: None
City of San Clemente
Project No. TBD
Lead Dept./Division BP&R/Golf Division
Supporting Division Public Works/Maintenance
Staff Contact Samantha Wylie
BPR Director
949-429-8875
Target Completion
General Plan Policy
Project Description:

Estimated Costs and Funding Sources:

FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ - $ - $ - $ -
$ 50,000 $ 50,000
$ 50,000 $ - $ - $ - $ - $ - $ 50,000
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Golf Improvement $ 50,000 $ - $ - $ 50,000
$ -
$ -
TOTAL FUNDING $ 50,000 $ - $ - $ - $ - $ - $ 50,000
Golf Maintenance Yard Asphalt Replacement
Preliminary Engineering
Construction

TOTAL ESTIMATE
Funding Source(s)
Spring of 2027
BPR-5.02, BPR-1.05
Overlay 20,000 square feet of asphalt with 200 tons of product. This is located at 404 Calle Bahia inside Golf Maintenance yard. Asphalt is crumbling and has become a safety concern.

Project Estimate
Operating Budget Impact: None
City of San Clemente
Project No. TBD
Lead Dept./Division BP&R/Golf Division
Supporting Division Public Works/Maintenance
Staff Contact Samantha Wylie
BPR Director
949-429-8875
Target Completion
General Plan Policy
Project Description:

Estimated Costs and Funding Sources:

FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ 250,000 $ - $ - $ 250,000
$ 1,500,000 $ 3,000,000 $ 4,500,000
$ 250,000 $ 1,500,000 $ 3,000,000 $ - $ - $ - $ 4,750,000 FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Golf Improvement Fund $ 250,000 $ 1,500,000 $ 3,000,000 $ 4,750,000 $ -
$ -
TOTAL FUNDING $ 250,000 $ 1,500,000 $ 3,000,000 $ - $ - $ - $ 4,750,000 Funding Source(s)
Spring of 2028
BPR-5.02, UD-4.01
This multi-phase capital improvement project replaces the aging irrigation system at the San Clemente Municipal Golf Course to improve water efficiency, turf health, and long-term operational reliability. Phase I includes the design of irrigation infrastructure, with Phase II being completed over a multi-year period, nine holes during each period. The project addresses deteriorating piping, controllers, and heads while aligning with the Golf Course Master Plan recommendations.

Project Estimate
Operating Budget Impact: Improved irrigation efficiency is anticipated to reduce water loss and operating costs.

Golf Course Irrigation System Replacement
Preliminary Engineering
Construction

TOTAL ESTIMATE
City of San Clemente
Project No. 15108
Lead Dept./Division Beaches, Parks & Recreation
Supporting Division
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: None
Estimated Costs and Funding Sources:

FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ -
$ 180,000 $ 180,000
$ 180,000 $ - $ - $ - $ - $ - $ 180,000
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Parks Acquisition $ 180,000 $ 180,000
$ -
$ -
TOTAL FUNDING $ 180,000 $ - $ - $ - $ - $ - $ 180,000
Vista Hermosa Sports Park Meadows Development
Preliminary Engineering
Construction

TOTAL ESTIMATE
Funding Source(s)
Spring of 2027
BPR-2.03; BPR-2.04
This project includes design and construction of the unfinished sports fields, known as the "Meadows", at the Vista Hermosa Sports Park. Upon completion, the revenue will increase the revenue of the related field rentals and permits. $200,000 has already been budgeted; however, $180,000 additional funding is needed.

Project Estimate

Capital Improvement Program
Streets and Medians
The City of San Clemente maintains the street and related infrastructure within the City of San Clemente. These include the roads, alleys, traffic signals, medians, curbs, sidewalks, and other related infrastructure. The Street Master Plan system identifies improvements and items for traffic and circulation needs on both a City and regional needs basis. Information on the Streets master plan, funds which account for these activities, and funding sources follow this paragraph.

Master Plan – Streets and Medians
A section of the City’s General Plan, the Growth Management Element, established policies and standards for the street circulation system. Specific standards were established to ensure that new development did not degrade or impact the circulation system. The City also established a Regional Circulation Financing and Phasing Program (RCFPP) to ensure that funds would be available to make improvements when necessary to implement the circulation standards.

The City also prepares a pavement study to review various street segments and current condition index rating.

Street and Median Funds
The following funds account for street activities and capital improvements:
 Gas Tax Fund
 Street Improvement Fund
 Regional Circulation Financing and Phasing Program (RCFPP) Fund  Capital Improvement Fund
 General Fund
Certain funds are restricted on the capital or operating costs to be funded. The City reviews projects to determine compliance with these requirements based on these Federal, State and County guidelines.

Funding Sources – Street and Medians
Street capital projects are primarily funded through multiple funding sources including Gas Tax revenues from the State of California, Street Improvement fund received through Measure M, RCFPP developer related frees, General Fund maintenance of effort amounts, transfers to the Capital Improvement Fund, grant funding, and developer contributions or reimbursements.

The City since 2013 no longer receives a property tax street assessment, which lowered the amount available for streets. During this budget cycle an annual General Fund contribution of $500,000 previously done annually to the Street Improvement fund was removed, since this contribution was coordinated with the street assessment.

While the City does not currently anticipate a lack of funding to complete projects in the near future the following alternatives may be used to finance required projects:
 Issuance of debt (bond, notes, or special assessment districts)  Other grant funding sources
 Increased contributions from various City funds
Capital Improvement Projects – Street and Medians
Significant capital improvement individual project sheets within the Street Capital Improvement Plan are on the following pages.

City of San Clemente
Project No. TBD
Lead Dept./Division Public Works/Engineering
Supporting Division Public Works/Maintenance
Staff Contact Zachary Ponson
Assistance City Engineer
(949) 361-6135
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ 250,000 $ 250,000
$ 2,500,000 $ 2,500,000
$ 2,750,000 $ - $ - $ - $ - $ - $ 2,750,000
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Capital Improvement $ - $ -
SDG&E Grant $ 2,750,000 $ 2,750,000
$ -
TOTAL FUNDING $ 2,750,000 $ - $ - $ - $ - $ - $ 2,750,000 Del Mar Phase I Undergrounding District
Preliminary Engineering
Construction

TOTAL ESTIMATE
Funding Source(s)
Spring of 2028
UD-4.01, M-1.18
The SDG&E "Rule 20A" project involves working with SDG&E to underground overhead power and utility lines in the public alley at the east end of Avenida Del Mar in between Avenida Cabrillo and Avenida Granada. Funding comes from SDG&E work credits already paid by SDG&E customers. Project funding does not include replacing service laterals to each property owner unless savings are realized during project bidding or if additional funds are appropriated at the time of project award.

Project Estimate
City of San Clemente
Project No. TBD
Lead Dept./Division Public Works/Engineering
Supporting Division
Staff Contact Masako Hennequin
Senior Civil Engineer
(949) 361-6133
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ -
$ 750,000 $ 750,000 750,000$ $ 750,000 750,000$ 750,000$ $ 4,500,000 $ 750,000 $ 750,000 $ 750,000 $ 750,000 $ 750,000 $ 750,000 $ 4,500,000 FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Gas Tax $ 750,000 $ 750,000 $ 750,000 $ 750,000 $ 750,000 $ 750,000 $ 4,500,000 $ -
$ -
TOTAL FUNDING $ 750,000 $ 750,000 $ 750,000 $ 750,000 $ 750,000 $ 750,000 $ 4,500,000 Arterial Street Improvement Program
Preliminary Engineering
Construction

TOTAL ESTIMATE
Funding Source(s)
Fall of 2028
M-1.01
This project is to rehabilitate citywide arterial streets, and it consists of reconstruct of deteriorated pavement areas, crack fill, and overlay/slurry seal/micro surfacing of the existing pavement.

Project Estimate
City of San Clemente
Project No. TBD
Lead Dept./Division Public Works/Engineering
Supporting Division
Staff Contact Masako Hennequin
Senior Civil Engineer
(949) 361-6133
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ -
$ 700,000 $ 700,000 700,000$ $ 700,000 700,000$ 700,000$ $ 4,200,000 $ 700,000 $ 700,000 $ 700,000 $ 700,000 $ 700,000 $ 700,000 $ 4,200,000 FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Gas Tax Fund $ 700,000 $ 700,000 $ 700,000 $ 700,000 $ 700,000 $ 700,000 $ 4,200,000 $ -
$ -
TOTAL FUNDING $ 700,000 $ 700,000 $ 700,000 $ 700,000 $ 700,000 $ 700,000 $ 4,200,000 Funding Source(s)
Spring of 2028
M-1.01
This project will address as-needed pavement structural repairs in an expeditious manner for all items associated with pavement repairs throughout the City.

Project Estimate
As-Needed Street Improvement Program, Various Streets
Preliminary Engineering
Construction

TOTAL ESTIMATE
City of San Clemente
Project No. TBD
Lead Dept./Division Public Works/Engineering
Supporting Division
Staff Contact Belgin Cuhadaroglu
Senior Civil Engineer
(949) 361-6128
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ 50,000 $ 50,000
$ 400,000 $ 400,000
$ 450,000 $ - $ - $ - $ - $ - $ 450,000
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Gas Tax RMRA Fund $ 410,000 $ 410,000
PierPride Foundation $ 40,000 $ 40,000
$ -
TOTAL FUNDING $ 450,000 $ - $ - $ - $ - $ - $ 450,000
Funding Source(s)
Spring of 2028
Input General Plan Policy #
During peak visitor periods, the existing sidewalk next to the Pier trolley stop, near the Pier Underpass, becomes congested, forcing pedestrians into the adjacent travel lane and creating safety hazards. Widening the sidewalk will improve accessibility and eliminate conflicts between pedestrians and vehicles. PierPride Foundation will contribute up to 25% of actual cost, minimum of $40,000.

Project Estimate
Avenida Victoria Sidewalk Widening (Pier Underpass)
Preliminary Engineering
Construction

TOTAL ESTIMATE
City of San Clemente
Bulb-out: Calle Seville and Ola Vista at Various Intersections Project No. TBD Lead Dept./Division Public Works/Engineering
Supporting Division
Staff Contact Zak Ponsen
Assistant City Engineer
(949) 361-6135
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ 150,000 $ 150,000
500,000$ $ 500,000
$ - $ 150,000 $ 500,000 $ - $ - $ - $ 650,000
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Gas Tax RMRA $ 150,000 $ 500,000 $ 650,000
$ -
$ -
TOTAL FUNDING $ - $ 150,000 $ 500,000 $ - $ - $ - $ 650,000 Construction

TOTAL ESTIMATE
Funding Source(s)
Summer of 2028
M-3.02, M-1.01
This project consists of design and construction of safety improvements and bulb-outs at various intersections including Calle Seville and Ola Vista. The design will be performed in FY 2027 to follow with construction in FY 2028.

Project Estimate
Preliminary Engineering
City of San Clemente
Project No. 15319
Lead Dept./Division Public Works/Engineering
Supporting Division
Staff Contact Zak Ponsen
Assistant City Engineer
(949) 361-6135
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ - $ -
$ 900,000 $ 900,000
$ 900,000 $ - $ - $ - $ - $ - $ 900,000
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Gas Tax RMRA $ 900,000 $ 900,000
$ -
$ -
TOTAL FUNDING $ 900,000 $ - $ - $ - $ - $ - $ 900,000
Project Estimate
Preliminary Engineering
Construction

TOTAL ESTIMATE
Funding Source(s)
Calafia Complete Streets
Spring of 2027
M-3.02, M-2.13
This project consists of design and construction of new bicycle lane/path and sidewalk improvements along Avenida Calafia from Ave. Del Presidente to the California State Parks parking lot. In addition to the current budget of $1.3 million, $900,000 is needed to complete the project.

City of San Clemente
Project No. TBD
Lead Dept./Division Public Works/Engineering
Supporting Division
Staff Contact Zak Ponsen
Assistant City Engineer
(949) 361-6135
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ -
$ 100,000 $ 100,000
$ - $ 100,000 $ - $ - $ - $ - $ 100,000
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Gas Tax RMRA $ 100,000 $ 100,000
$ -
$ -
TOTAL FUNDING $ - $ 100,000 $ - $ - $ - $ - $ 100,000
Preliminary Engineering
Construction

TOTAL ESTIMATE
Funding Source(s)
East-side San Luis Rey Sidewalk Installation
Spring of 2028
M-2.35, M-3.02
The project is to install sidewalk along the east side of San Luis Rey between El Camino Real and Avenida Santa Margarita.

Project Estimate
City of San Clemente
Project No. TBD
Lead Dept./Division Public Works/Engineering
Supporting Division Finance/Fleets
Staff Contact Masako Hennequin
Senior Civil Engineer
(949) 361-6133
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ 75,000 $ 75,000
$ -
$ 75,000 $ - $ - $ - $ - $ - $ 75,000
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Gas Tax Fund $ 75,000 $ 75,000
$ -
$ -
TOTAL FUNDING $ 75,000 $ - $ - $ - $ - $ - $ 75,000
Electrification Charging Station
Preliminary Engineering
Construction

TOTAL ESTIMATE
Funding Source(s)
Spring of 2028
NR-6.06, NR-6.07
This project is to plan and design EV charging stations to accommodate City's future fleets. California Air Resources Board (CARB) and Advanced Clean Fleets (ACF) mandate to transition medium and heavy-duty fleets in California to Zero-emission vehicles (ZEVs). City is planning to purchase 10 ZEVs next 5 years and charging stations dedicated to City's fleets need to be installed at the City yard parking lot.

Project Estimate
City of San Clemente
In-pavement Lighting System Replacement - ECR Intersections Project No. TBD Lead Dept./Division Public Works/Maintenance
Supporting Division Public Works/Engineering
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ -
$ 300,000 $ 300,000
$ 300,000 $ - $ - $ - $ - $ - $ 300,000
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Gas Tax RMRA $ 300,000 $ 300,000
$ -
$ -
TOTAL FUNDING $ 300,000 $ - $ - $ - $ - $ - $ 300,000
Construction

TOTAL ESTIMATE
Funding Source(s)
Spring of 2027
M-2.51, UD-4.01
The project is to replace the in‑pavement crosswalk lighting systems at the El Camino Real intersections with Canada, Granada, and Avenida Cabrillo.

Project Estimate
Preliminary Engineering
City of San Clemente
Pavement Improvements Palizada I-5 to ECR Project No. TBD Lead Dept./Division Public Works
Supporting Division Public Works/Engineering
Staff Contact Zak Ponsen
Assistant City Engineer
(949) 361-6135
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ -
$ 300,000 $ 300,000
$ 300,000 $ - $ - $ - $ - $ - $ 300,000
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Gas Tax $ 300,000 $ 300,000
$ -
$ -
TOTAL FUNDING $ 300,000 $ - $ - $ - $ - $ - $ 300,000
Construction

TOTAL ESTIMATE
Funding Source(s)
Spring of 2027
M-2.51, UD-4.01
The project is to do pavement improvements such as crack sealing, slurry sealing on Palizada from the I-5 To El Camino Real, as determined by staff.

Project Estimate
Preliminary Engineering
City of San Clemente
Project No. TBD
Lead Dept./Division Public Works/Engineering
Supporting Division
Staff Contact Masako Hennequin
Senior Civil Engineer
(949) 361-6133
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ -
$ 750,000 $ 750,000 750,000$ $ 750,000 750,000$ 750,000$ $ 4,500,000 $ 750,000 $ 750,000 $ 750,000 $ 750,000 $ 750,000 $ 750,000 $ 4,500,000 FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Gas Tax Fund $ 750,000 $ 750,000 $ 750,000 $ 750,000 $ 750,000 $ 750,000 $ 4,500,000 $ -
$ -
TOTAL FUNDING $ 750,000 $ 750,000 $ 750,000 $ 750,000 $ 750,000 $ 750,000 $ 4,500,000 Local Street Improvement
Preliminary Engineering
Construction

TOTAL ESTIMATE
Funding Source(s)
Spring of 2028
M-1.01
This project consists of rehabilitating citywide local streets as a cost saving measure to extend the life of the existing pavement. The project will rehabilitate deteriorated pavement and concrete areas, crack fill and overlay/slurry seal/micro surface the existing pavement as needed.

Project Estimate
City of San Clemente
Project No. TBD
Lead Dept./Division Public Works/Engineering
Supporting Division
Staff Contact Zak Ponsen
Assistant City Engineer
(949) 361-6135
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ -
$ 100,000 $ 100,000
$ 100,000 $ - $ - $ - $ - $ - $ 100,000
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Gas Tax RMRA Fund $ 100,000 $ 100,000
$ -
$ -
TOTAL FUNDING $ 100,000 $ - $ - $ - $ - $ - $ 100,000
Preliminary Engineering
Construction

TOTAL ESTIMATE
Funding Source(s)
Max Berg Park ADA Ramp and Parking Stall Installation
Spring of 2027
M-2.51, M-2.53
Install ADA-compliant pedestrian ramps and ADA parking stalls at Max Berg Park.

Project Estimate
City of San Clemente
Project No. TBD
Lead Dept./Division Public Works/Engineering
Supporting Division
Staff Contact Zak Ponsen
Assistant City Engineer
(949) 361-6135
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ 600,000 $ 10,000,000 $ 10,600,000
$ -
$ 600,000 $ - $ - $ 10,000,000 $ - $ - $ 10,600,000
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Gas Tax RMRA Fund $ 600,000 $ 600,000
Grants $ 10,000,000 $ 10,000,000
$ -
TOTAL FUNDING $ 600,000 $ - $ - $ 10,000,000 $ - $ - $ 10,600,000 Project Estimate
Preliminary Engineering
Construction

TOTAL ESTIMATE
Funding Source(s)
None
Pico Widening: I-5 to Frontera
Fall of 2030
M-3.02
Design on‑street Class II bike lanes and/or a multi-purpose path along the roadway segment extending from east of the I‑5 Freeway to Calle Frontera/Avenida Presidio.

City of San Clemente
Project No. TBD
Lead Dept./Division Public Works/Maintenance
Supporting Division Public Works/Engineering
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ -
$ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 300,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 300,000 FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Gas Tax RMRA $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 300,000 $ -
$ -
TOTAL FUNDING $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 300,000 Signalized Intersection Maintenance
Spring of 2028
M-2.25, M-2.51
This project and program is to maintain traffic signal infrastructure at signalized intersections to ensure safe and efficient traffic operations.

Project Estimate
Preliminary Engineering
Construction

TOTAL ESTIMATE
Funding Source(s)
City of San Clemente
Project No. TBD
Lead Dept./Division Public Works/Engineering
Supporting Division Public Works/Maintenance
Staff Contact Zak Ponsen
Assistant City Engineer
(949) 361-6135
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ -
$ 250,000 $ 250,000
$ 250,000 $ - $ - $ - $ - $ - $ 250,000
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Gas Tax RMRA $ 250,000 $ 250,000
$ -
$ -
TOTAL FUNDING $ 250,000 $ - $ - $ - $ - $ - $ 250,000
Project Estimate
Preliminary Engineering
Construction

TOTAL ESTIMATE
Funding Source(s)
Street Light LED Conversion
Spring of 2027
UD-4.01, M-2.51
This project will replace existing High-Pressure Sodium (HPS) streetlights on public streets with Light-Emitting Diode (LED) lights. This is a continuation of a program (Phase ) to eventually replace all street lights with LED. Phase 2 was completed in 2018.

City of San Clemente
Project No. TBD
Lead Dept./Division Public Works/Maintenance
Supporting Division Public Works/Engineering
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ -
$ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 150,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 150,000 FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Gas Tax RMRA $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 150,000 $ -
$ -
TOTAL FUNDING $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 150,000 Preliminary Engineering
Construction

TOTAL ESTIMATE
Funding Source(s)
Traffic Control and Speed Feedback Sign Maintenance
Spring of 2027
M-1.19, M-3.02
This project and program is to maintain, repair, and replace traffic control devices and speed feedback signs to ensure safe, reliable, and effective roadway operations.

Project Estimate
City of San Clemente
Project No. TBD
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ -
$ 150,000 $ 150,000 150,000$ $ 150,000 150,000$ 150,000$ $ 900,000 $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 900,000 FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Gas Tax RMRA $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 900,000 $ -
$ -
TOTAL FUNDING $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 900,000 Project Estimate
Preliminary Engineering
Construction

TOTAL ESTIMATE
Funding Source(s)
Traffic Signal Camera Replacement
Spring of 2027
M-1.01
This is an ongoing project to replace traffic signal cameras as needed throughout the City.

City of San Clemente
Project No. TBD
Lead Dept./Division Public Works/Engineering
Supporting Division
Staff Contact Masako Hennequin
Senior Civil Engineer
(949) 361-6133
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ -
$ 550,000 $ 550,000 550,000$ $ 550,000 550,000$ 550,000$ $ 3,300,000 $ 550,000 $ 550,000 $ 550,000 $ 550,000 $ 550,000 $ 550,000 $ 3,300,000 FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
General Fund $ 500,000 $ 500,000 $ 500,000 $ 500,000 $ 500,000 $ 500,000 $ 3,000,000 Water Deprec. Fund $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 150,000 Sewer Deprec. Fund $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 150,000 TOTAL FUNDING $ 550,000 $ 550,000 $ 550,000 $ 550,000 $ 550,000 $ 550,000 $ 3,300,000 Major Street Maintenance
Preliminary Engineering
Construction

TOTAL ESTIMATE
Funding Source(s)
Spring of 2028
M-1.01, M-1.18
This FY 2027 and FY 2028 Major Street Maintenance project will rehabilitate southbound No. 2 lane of Avenida La Pata from Calle Saluda to Avenida Vista Hermosa, and westbound No. 2 lane of Avenida Vista Hermosa 200' from Camino Vera Cruz to approximately 332' easterly, and eastbound No. 2 lane of Avenida Vista Hermosa from Camino Vera Cruz to approximately 800' easterly. The project will include grinding and overlying 0.2' of deteriorated asphalt pavement to extend life of pavement.

Project Estimate
City of San Clemente
Project No. TBD
Lead Dept./Division Public Works/Engineering
Supporting Division
Staff Contact Masako Hennequin
Senior Civil Engineer
(949) 361-6133
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ -
$ 250,000 $ 250,000 250,000$ $ 250,000 250,000$ 250,000$ $ 1,500,000 $ 250,000 $ 250,000 $ 250,000 $ 250,000 $ 250,000 $ 250,000 $ 1,500,000 FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
General Fund $ 250,000 $ 250,000 $ 250,000 $ 250,000 $ 250,000 $ 250,000 $ 1,500,000 $ -
$ -
TOTAL FUNDING $ 250,000 $ 250,000 $ 250,000 $ 250,000 $ 250,000 $ 250,000 $ 1,500,000 Pavement Preservation Program
Preliminary Engineering
Construction

TOTAL ESTIMATE
Funding Source(s)
Spring of 2028
M-1.01
The City annually budgets to use various preservation methods such as crack sealing, slurry sealing, micro surfacing on City streets identified with the highest need, as determined by staff. The annual Pavement Preservation Program extends the life of the existing City streets and delays the need for rehabilitation or reconstruction.

Project Estimate
City of San Clemente
Project No. TBD
Lead Dept./Division Public Works/Engineering
Supporting Division
Staff Contact Masako Hennequin
Senior Civil Engineer
(949) 361-6133
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
General Fund $ 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 Funding Source(s)
Spring of 2028
M-2.52, M-2.51
The Sidewalk Repair Program was established to repair deficient sidewalks and remove trip hazards throughout the City. The locations of defective sidewalks to be repaired and/or replaced are periodized according to the extent of the vertical displacements.

Project Estimate
Sidewalk Repair and Maintenance
Preliminary Engineering
Construction

TOTAL ESTIMATE
City of San Clemente
Project No. TBD
Lead Dept./Division Public Works/Engineering
Supporting Division
Staff Contact Masako Hennequin
Senior Civil Engineer
(949) 361-6133
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ -
$ 200,000 $ 200,000 200,000$ $ 200,000 200,000$ 200,000$ $ 1,200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 1,200,000 FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Street Improvement Fund $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 1,200,000 $ -
$ -
TOTAL FUNDING $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 1,200,000 Alley / Parking Lot Rehabilitation Program
Preliminary Engineering
Construction

TOTAL ESTIMATE
Funding Source(s)
Spring of 2028
M-1.01
This project consists of grinding and repaving deteriorated pavement areas, slurry sealing pavement, removing and replacing failed pavement sections, curb and gutter, sidewalk, curb ramps, and cross gutters for City owned alleys and related parking lots.

Project Estimate
City of San Clemente
Project No. TBD
Lead Dept./Division Public Works/Engineering
Supporting Division
Staff Contact Masako Hennequin
Senior Civil Engineer
(949) 361-6133
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ -
$ 1,500,000 $ 1,500,000 1,500,000$ $ 1,500,000 1,500,000$ 1,500,000$ $ 9,000,000 $ 1,500,000 $ 1,500,000 $ 1,500,000 $ 1,500,000 $ 1,500,000 $ 1,500,000 $ 9,000,000 FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Street Improvement $ 1,500,000 $ 1,500,000 $ 1,500,000 $ 1,500,000 $ 1,500,000 $ 1,500,000 $ 9,000,000 $ -
$ -
TOTAL FUNDING $ 1,500,000 $ 1,500,000 $ 1,500,000 $ 1,500,000 $ 1,500,000 $ 1,500,000 $ 9,000,000 Street Rehabilitation Program
Preliminary Engineering
Construction

TOTAL ESTIMATE
Funding Source(s)
Spring of 2028
M-1.01, M-3.02
This project consists of rehabilitating various streets citywide that are in need of rehabilitation. Deteriorated and deficient curb and gutter, sidewalks, curb ramps, and failed pavement areas will be removed and replaced as needed.

Asphalt rehabilitation will include slurry seal/micro surface or grind, and overlay as to be determined by existing conditions on each street.

Project Estimate

Capital Improvement Program
Utilities
The City of San Clemente operates the water and sewer utilities for a majority of the city. These operations include a variety of capital infrastructure that needs to be tracked and maintained. This is done through master plans, a computer maintenance management system and operating these infrastructure systems in coordination with other surrounding agencies and regional systems. Information on the Water and Sewer master plans, funds which account for these activities, and funding sources follow this paragraph.

Master Plan - Water
The City’s Water master plan was originally developed in 1982, and updated in 1994, 1999, 2001 and 2006.

The water master plan provides the following:
 Review of existing facilities and conditions
 Review of service delivery methods and capacity of the coordinated efforts of the regional water supply system from the Joint Regional Water Supply System, Municipal Water District of Orange County and Metropolitan Water District
 Determination of the existing and ultimate water systems capacity  Determination of the cost of future facilities and improvements to existing facilities  Operational deficiencies in the water distribution system  Funding sources available for improvements to existing facilities and construction of new facilities The master plan is essential to the City because most of the City’s potable water supply is purchased from Municipal Water District of Orange County and imported through the Joint Transmission Main and Water Importation Pipeline. The City’s water needs are supplemented by ground water pumped from two City owned wells and recycled water for irrigation purposes provided by the City’s Water Reclamation Plant.

Major water system components of the include Reservoirs, Water Distribution Lines, Pump Stations, and Pressure Reducing Stations. A Water Asset Management Study was completed in 2006 identifying capital and funding needs for 20 years. The study’s purpose was to determine required funding for long term replacement and rehabilitation of the water infrastructure. A new Asset Management study is budgeted in FY 2006-27.

Master Plan - Sewer (Wastewater)
The City’s Sewer or Wastewater master plan was completed in 1982. The sewer 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 is periodically modified and was updated in September 1995 to include changes in the City of San Clemente General Plan adopted in 1993.

Major components of the Wastewater system include gravity and trunk sewers, force mains, pump stations, and the Water Reclamation Plant (WRP). The City, also in 2006, completed a Sewer Asset Management Study identifying capital costs and funding needs for 20 years. This study’s purpose was to determine the required funding for long term replacement and rehabilitation of wastewater infrastructure. A new Asset Management study is budgeted in FY 2006-27.

Capital Improvement Program
Utilities
Water Fund
The Water Fund accounts for water activities and is reported in the Enterprise section of this Budget. The following sub-funds account for water activities and capital improvements: Water Operating Fund, Water Depreciation Reserve Fund, Water Acreage Fee Reserve Fund and Water Other Agency Reserve Fund.

The Water Operating fund accounts for water routine operations. Water Capital Improvements are funded through the Water Fund Depreciation Reserve, the Water Acreage Fee Reserve, and the Water Other Agency Reserve. The Water Depreciation Reserve consists of funds set aside from the Water Operating Fund to pay for replacement, or to rebuild existing water system infrastructure. The Water Other Agency Fund sets aside funds for repair and replacement of Joint Regional Water Supply System (JRWSS) assets. The Water Acreage Fee Reserve is for new infrastructure assets and is supported by fees assessed on all parcels of land that are developed and connected to the water system, so development driven infrastructure improvements are funded by the developer fees.

Sewer Fund
The Sewer Fund accounts for sewer activities and is reported in the Enterprise section of this Budget. The following sub-funds account for sewer activities and capital improvements: Sewer Operating Fund, Sewer Depreciation Reserve Fund, Sewer Connection Fee Reserve Fund, and Sewer Other Agency Reserve Fund.

The Sewer Operating fund accounts for wastewater treatment and collection routine operations. Sewer Capital Improvements are funded through the Sewer Fund Depreciation Reserve, the Sewer Connection Fee Reserve, and the Sewer Other Agency Reserve. The Sewer Depreciation Reserve consists of funds set aside to pay for replacement, or to rebuild existing water system infrastructure. The Sewer Other Agency Fund sets aside funds for repair and replacement of the City’s Land Outfall and regional San Juan Creek Ocean Outfall operated by South Orange County Wastewater Authority. The Sewer Connection Fee Reserve is for new infrastructure assets and is supported by fees assessed on all parcels of land that develop and connect to the sewer system, so development driven infrastructure improvements are funded by the developer fees. This fee is currently paused and is not collecting additional fees.

Funding Sources - Utilities
Water and Sewer rates are reviewed and set for a period of five years based on current costs, anticipated increases and capital needs. 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:
 Additional issuance of debt (bond, notes, advances from other funds)  Additional rate adjustments
 Additional acreage development fees
 Other grant funding sources
 Funding from an alternative City fund
 Reallocation of funds from existing projects
Capital Improvement Projects - Utilities
Significant capital improvement individual project sheets within the Utilities Capital Improvement Plan are on the following pages.

City of San Clemente
Project No. TBD
Lead Dept./Division Public Works/Engineering
Supporting Division Utilities
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ -
$ 700,000 $ 700,000
$ 700,000 $ - $ - $ - $ - $ - $ 700,000
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Sewer Deprec. Reserve $ 700,000 $ 700,000
$ -
$ -
TOTAL FUNDING $ 700,000 $ - $ - $ - $ - $ - $ 700,000
Funding Source(s)
Spring 2027
PSFU-5.1, PSFU-7.13
The sewer trunk line on the beach trail needs to have a liner installed in order to extend its useful life, and protect the environment.

Project Estimate
Beach Trail Sewer Trunk Lining
Preliminary Engineering
Construction

TOTAL ESTIMATE
City of San Clemente
Project No. 13202
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ -
$ 550,000 $ 550,000
$ 550,000 $ - $ - $ - $ - $ - $ 550,000
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Sewer Deprec. Reserve $ 550,000 $ 550,000
$ -
$ -
TOTAL FUNDING $ 550,000 $ - $ - $ - $ - $ - $ 550,000
Headworks Grit Cyclone Replacement
Preliminary Engineering
Construction

TOTAL ESTIMATE
Funding Source(s)
Spring of 2027
PSFU-5.10, UD-4.01
The Headworks Grit Cyclone equipment removes grit from wastewater as one of the first steps in the wastewater treatment process. The equipment is mechanical and exposed to a harsh environment within the Headworks Building.

The equipment is approximately 20 years old and is at the end of its useful life. Design commenced in FY 2023 with construction proposed in FY 2027. The available project budget is $780,000. $550,000 additional funding is needed for construction.

Project Estimate
City of San Clemente
Project No. 17202
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ -
$ 800,000 $ 800,000
$ - $ 800,000 $ - $ - $ - $ - $ 800,000
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Sewer Deprec. Reserve $ 800,000 $ 800,000
$ -
$ -
TOTAL FUNDING $ - $ 800,000 $ - $ - $ - $ - $ 800,000
Los Molinos Lift Station Generator Replacement
Preliminary Engineering
Construction

TOTAL ESTIMATE
Funding Source(s)
Spring of 2028
PSFU-5.10, UD-4.01
The Los Molinos Lift Station is a critical facility located at the Water Reclamation Plant that pumps raw sewage into the plant. The pump station was rehabilitated in 2011, but the generator was not replaced as part of the project. The generator is over 30 years old and has met its useful life. A new generator purchase and installation is proposed in FY 2028.

Project Estimate
City of San Clemente
Project No. TBD
Lead Dept./Division Public Works/Engineering
Supporting Division Utilities
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ 150,000 $ 150,000
$ 1,500,000 $ 1,500,000
$ - $ 150,000 $ 1,500,000 $ - $ - $ - $ 1,650,000
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Sewer Deprec. Reserve $ 150,000 $ 1,500,000 $ 1,650,000 $ -
$ -
TOTAL FUNDING $ - $ 150,000 $ 1,500,000 $ - $ - $ - $ 1,650,000 Funding Source(s)
Fall 2030
PSFU-5.1, UD-4.01
The Los Molinos sewer lift station pumps on average 1.5 million gallons per day of sewage to the Water Reclamation Plant for recycling and treatment. The original liner in the wet well is starting to fail and needs replacement.

Project Estimate
Los Molinos Wet Well Lining
Preliminary Engineering
Construction

TOTAL ESTIMATE
City of San Clemente
Project No. TBD
Lead Dept./Division Public Works/Engineering
Supporting Division Utilities
Staff Contact
Principal Civil Engineer
(949) 361-6140
Target Completion
General Plan Policy
(Please refer to the General Plan for policy code descriptions) 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 $ -
$ 25,000 $ 25,000
$ 75,000 $ 75,000
$ 100,000 $ - $ - $ - $ - $ - $ 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
Sewer Deprec. Reserve $ 100,000 $ 100,000
$ -
$ -
TOTAL FUNDING $ 100,000 $ - $ - $ - $ - $ - $ 100,000
Funding Source(s)
Fall 2024
The current combination truck discharge pit was added into the plant expansion project in 1990. The current discharge location has a 4” VCP effluent line with very little elevation change causing plugging, as well as creating nuisance odors. The new location will include a conically graded concrete pad with a manhole hatch for dumping and quick washout/washdown ability. This allows tankers to efficently get back out in the field. Finding the best suited location will be included in the preliminary design funding.

Project Estimate
Vactor Discharge Location
Preliminary Engineering
Construction

TOTAL ESTIMATE
Amir Ilkhanipour
PSFU-5.10
City of San Clemente
Project No. 19205
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ -
$ 1,200,000 $ 1,200,000
$ 1,200,000 $ - $ - $ - $ - $ - $ 1,200,000
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Sewer Deprec. Reserve $ 1,200,000 $ 1,200,000
$ -
$ -
TOTAL FUNDING $ 1,200,000 $ - $ - $ - $ - $ - $ 1,200,000 WRP Boiler Replacement
Preliminary Engineering
Construction

TOTAL ESTIMATE
Funding Source(s)
Fall of 2027
PSFU-5.10, UD-4.01
The boilers at the Water Reclamation Plant (WRP) are an integral part of the wastewater treatment process. The boilers aid in the biological process by providing heat to the digesters needed to further break down solids prior to disposal. The boilers are approximately 30 years old and have met their useful life. Design is complete and additional funding is needed for construction. The estimated total project cost is $3 million.

Project Estimate
City of San Clemente
Project No. TBD
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ 300,000 $ 300,000
$ 5,000,000 $ 5,000,000
$ - $ 300,000 $ 5,000,000 $ - $ - $ - $ 5,300,000
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Water Deprec. Reserve $ 300,000 $ 5,000,000 $ 5,300,000 $ -
$ -
TOTAL FUNDING $ - $ 300,000 $ 5,000,000 $ - $ - $ - $ 5,300,000 Funding Source(s)
Spring of 2028
PSFU-5.05, UD-4.01
The Acapulco Pump Station is exposed to the elements, and has failed during rain events. A housing and protective structure is needed to be built around the equipment to protect electrical components, extend service life, and reduce avoidable repairs.

Project Estimate
Acapulco Pump Station Rehabilitation
Preliminary Engineering
Construction

TOTAL ESTIMATE
City of San Clemente
Project No. 26408
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ -
$ 1,500,000 -$ -$ -$ $ 1,500,000
$ 1,500,000 $ - $ - $ - $ - $ - $ 1,500,000
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Water Other Agency $ 1,500,000 $ - $ - $ - $ 1,500,000
$ -
$ -
TOTAL FUNDING $ 1,500,000 $ - $ - $ - $ - $ - $ 1,500,000 Pico Booster PS Pump Replacement
Preliminary Engineering
Construction

TOTAL ESTIMATE
Funding Source(s)
Spring of 2028
PSFU-5.05, PSFU-5.09
The Pico Pump Station coveys water from the Reservoir 11 subzone. During the Recycled Water Expansion project, Reservoir 11A was constructed for potable water use and Reservoir 11 was converted to recycled water storage.

Reservoir 11A has less volume than Reservoir 11. Pump replacement at the Pico Pump Station will improve pumping efficiency and reduce power consumption.

Project Estimate
City of San Clemente
Project No. 15406
Lead Dept./Division Public Works/Engineering
Supporting Division Utilities/Water
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ -
-$ 3,200,000 $ -$ -$ $ 3,200,000
$ - $ 3,200,000 $ - $ - $ - $ - $ 3,200,000
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Water Deprec. Reserve $ - $ 3,200,000 $ - $ - $ 3,200,000 $ -
$ -
TOTAL FUNDING $ - $ 3,200,000 $ - $ - $ - $ - $ 3,200,000 Funding Source(s)
Spring of 2027
PSFU-5.05, UD-4.01
This project will rehabilitate the potable water pump station on Calle Reata that conveys water to Reservoir No. 7.

Based on the recommendations from a recent study, the pump station shall be expanded to provide greater pumping capacity. The increased capacity will improve system performance based on the loss of a critical water line.

Project Estimate
Reata Pump Station Rehabilitation
Preliminary Engineering
Construction

TOTAL ESTIMATE

Capital Improvement Program
Water Quality (Drainage)
The City of San Clemente operates the water quality and storm drain facilities in the city. The City is subject to National Pollutant Discharge Elimination System (NPDES) permit guidelines. Under the Federal Clean Water Act that regulates point source discharges of pollutants into U.S. waters. In California, the State Water Resources Control Board (SWRCB) and nine Regional Water Quality Control Boards (RWQCBs) administer NPDES permits. Water quality is supported by a variety of capital infrastructure. The Drainage master plan coordinates with existing systems and other surrounding agencies. Information on the Drainage master plan, funds which account for these activities, and funding sources follow this paragraph.

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 unfunded storm drain repair and replacement projects with no funding source in place to address the needs. Hence, the Storm Drain fund and fee was established to meet the identified needs. Additionally, the Clean Water Initiative was approved in 2002 by property owners which funded the Urban Runoff Management Fee Program, with renewals in 2007 and 2013. This program was established to help the City prevent urban runoff that flows from the City’s storm drain system into the ocean.

Water Quality Funds
The Storm Drain fund account for drainage activities and capital improvements of the City storm drain activities.

The Clean Ocean provided water quality improvement funding, however the fee expired in 2021 and fund balance and other one-time resources funded operations. The Clean Ocean fund is fully used and is being closed with most costs allocated to the Storm Drain fund.

Solid Waste, Water, and Sewer funds were allocated certain operating costs when appropriate. For example, in the Solid Waste Fund street sweeping costs budgeted and supported mostly by street sweeping fees and parking fines.

Funding Sources – Water Quality
Capital projects are primarily funded through multiple funding sources, including the Storm Drain fee and capital grants. The Storm Drain Fee is not inflation indexed. The Clean Ocean fund previously provided additional resources.

However, the General Fund is providing a transfer while a review of options is being completed.

The City Storm Drain fund has long-term funding issues with projects prioritized and reviewed for existing resources.

The following alternatives may be used to finance projects:
 Issuance of debt (bond, notes, advances from other funds)  Rate modifications or additional fees
 Other grant funding sources
 Alternative City funding or reallocation of existing project funding Capital Improvement Projects – Water Quality
Significant capital improvement individual project sheets within the Utilities Capital Improvement Plan are on the following pages.

City of San Clemente
Project No. TBD
Lead Dept./Division Public Works
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ -
$ 705,000 $ 750,000 $ 400,000 $ 1,855,000
$ 705,000 $ 750,000 $ 400,000 $ - $ - $ - $ 1,855,000
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Gas Tax RMRA $ 141,000 $ 150,000 $ 80,000 $ 371,000
OCTA Project X Tier 1 Env Grant $ 564,000 $ 600,000 $ 320,000 $ 1,484,000 TOTAL FUNDING $ 705,000 $ 750,000 $ 400,000 $ - $ - $ - $ 1,855,000 Operating Budget Impact: Minimal. These devices maintenance will occur with existing trash capture devices.

PSFU-7.13
The project continues the installation of stormwater trash capture devices in high-traffic Priority Land Use (PLU) areas.

Phases 5 and 6 will focus on inland and industrial eastern areas, followed by commercial and residential northwestern PLU areas. These devices capture the trash and debris before they enter the storm drain system, supporting efforts to comply with the Statewide Trash Amendments by 2030. Substantial grant funding is available by OCTA to support these installations in the near-term.

Spring of 2028
Trash Capture Stormwater Device Installation Phases 5 + 6 Project Estimate
Preliminary Engineering
Construction

TOTAL ESTIMATE
Funding Source(s)
City of San Clemente
Project No. TBD
Lead Dept./Division Public Works/Engineering
Supporting Division
Staff Contact Jacob Ohana
Associate Civil Engineer
(949) 542-4669
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 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ 100,000 $ 100,000
$ 500,000 -$ $ 500,000
$ 600,000 $ - $ - $ - $ - $ - $ 600,000
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Storm Drain Dep. Reserve $ 600,000 $ - $ 600,000
$ -
$ -
TOTAL FUNDING $ 600,000 $ - $ - $ - $ - $ - $ 600,000
Calle Doncella Outlet Improvements
Preliminary Engineering
Construction

TOTAL ESTIMATE
Funding Source(s)
Spring of 2028
PFSU-6.01 , PFSU-7.13
There is an existing 18-inch storm drain line that crosses Calle Doncella between Calle Heraldo and Calle Estenban that discharges into the canyon via an energy dissipator. There is an eroded area just downstream of this energy dissipator that needs to be addressed. Upon completion of design and preparation of a bid package, construction will be done.

Project Estimate
City of San Clemente
Project No. 20002
Lead Dept./Division Public Works/Engineering
Supporting Division
Staff Contact Amir Ilkhanipour
Principal Civil Engineer
(949) 361-6140
Target Completion
General Plan Policy M-1.01,
(Please refer to the General Plan for policy code descriptions) Project Description:

Operating Budget Impact: None
Estimated Costs and Funding Sources:

FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ -
$ 70,000 $ 70,000
$ 384,000 $ 384,000
$ 454,000 $ - $ - $ - $ - $ - $ 454,000
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Storm Drain Dep. Reserve $ 258,410 $ 258,410
$ 195,590 $ 195,590
$ -
TOTAL FUNDING $ 454,000 $ - $ - $ - $ - $ - $ 454,000
State Grant
MO2 Culvert Repairs/Bridge Under Ave. Pico at ECR
Preliminary Engineering
Construction

TOTAL ESTIMATE
Funding Source(s)
Summer of 2027
PSFU-6.01
The culvert/bridge at Segunda Deshecha Cañada Channel beneath E. Avenida Pico, just north of El Camino Real, exhibits areas of deteriorated concrete including spalling, delamination, and surface scaling that needs repairs. A State grant in the amount of $195,589 is earmarked for this project.

Project Estimate
City of San Clemente
Project No. 16006
Lead Dept./Division Public Works
Supporting Division Public Works/Engineering
Staff Contact Niki Beach
Environmental Programs Analyst
(949) 361-8354
Target Completion Fall of 2029
General Plan Policy PFSU-7.13,
(Please refer to the General Plan for policy code descriptions) Project Description:

Estimated Costs and Funding Sources:

FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Land/Right of Way $ 100,000 $ 100,000
$ 250,000 $ 250,000
$ 4,750,000 $ 4,750,000
$ 350,000 $ 4,750,000 $ - $ - $ - $ - $ 5,100,000
FY 2026-27
Budget
FY 2027-28
Budget
FY 2028-29
Forecast
FY 2029-30
Forecast
FY 2030-31
Forecast
FY 2031-32
Forecast
Total
Clean Ocean Fund $ 100,000 $ 291,000 $ 391,000
$ 500,000 $ 500,000
$ 250,000 $ 2,250,000 $ 2,500,000
Federal funding earmark $ 959,000 $ 959,000
$ 750,000 $ 750,000
TOTAL FUNDING $ 350,000 $ 4,750,000 $ - $ - $ - $ - $ 5,100,000 OCTA Project X Tier 2 Env
Grant
Caltrans Cooperative Funding
Poche Beach Water Reclamation Project
The project will replace the existing Poche Clean Beach Project UV Treatment System with a new dry-weather diversion of low flows from the M01 channel. This project will divert flows to the City's land outfall and ultimately to the SOCWA San Juan Creek Ocean Outfall for discharge offshore. The new diversion would be resilient to long-term sea level rise impacts and would eliminate sources of bacteria impeding the City and County's compliance with water quality standards for recreational use of Poche Beach.