Santa Clarita City Council
June 13, 2023

ANNUAL

OPERATING
BUDGET
& CAPITAL

IMPROVEMENT

PROGRAM
FY2023-24

Annual Operating Budget
and
Capital Improvement Program
FY 2023-2024

JASON GIBBS
M AYOR

CAMERON SMYTH

MAYOR PRO TEM

MARSHA MCLEAN

COUNCILWOMAN

BILL MIRANDA

COUNCILMEMBER

LAURENE WESTE

COUNCILMEMBER
Presented by:

KENNETH W. STRIPLIN

CITY MANAGER
OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2023-2024 Page 3 of 251

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Table of Contents
MESSAGE FROM THE CITY MANAGER 6
• Budget at a Glance
COMMUNITY PROFILE 12
• Community Profile
• Location Map
• History
• Distinguished Awards
• Form of Government
• Commissions
• Approved Positions
• Philosophy
• SC2025 Action items
USER’S GUIDE 54
• Budget and Capital Improvement Program Guide
• Annual Appropriations Limit
FISCAL POLICIES 60
SUMMARIES AND REVENUES 74
• Budget Summary
• Statement of Fund Balance
• Budget Revenues (3-year history)
• Successor Agency Statement of Fund Balance
• Successor Agency Revenues
CITY MANAGER’S OFFICE 100
• Budget Summary
• City Council
• Administration
• Communications
CITY ATTORNEY 104
• Budget Summary
• City Attorney
ADMINISTRATIVE SERVICES 106
• Budget Summary
• Administration
• Finance
• Information Services
• Special Districts
NEIGHBORHOOD SERVICES 112
• Budget Summary
• Administration
• Environmental Services
• Parks
• Facilities Maintenance
• Parks Planning and Open Space
COMMUNITY DEVELOPMENT 118
• Budget Summary
• Administration
• Building & Safety
• Community Preservation
• Community Development Block Grant
• Planning
RECREATION AND COMMUNITY SERVICES 124
• Budget Summary
• Administration
• Recreation and Community Services
PUBLIC WORKS 128
• Budget Summary
• Administration
• Capital Improvement Projects (Administration)
• Engineering Services
• General Services
• Traffic & Transportation Planning
HUMAN RESOURCES AND LIBRARY SERVICES 134
• Budget Summary
• Administration
• Human Resources
• Public Library
ECONOMIC DEVELOPMENT 138
• Budget Summary
• Administration
• Economic Development
• Arts and Events
• Transit
PUBLIC SAFETY 144
• Budget Summary
• Sheriff’s Services
• Fire Protection
SUCCESSOR AGENCY 146
• Budget Summary
• Successor Agency
NON-DEPARTMENTAL 148
• Budget Summary
• Administration
CAPITAL IMPROVEMENT PROGRAM 150
• Table of Contents/Overview
• CIP Summaries
• Beautification & Landscaping
• Circulation
• Facilities & Buildings
• Maintenance
• Parks
• Resource Management and Conservation
• Streets & Bridges
• Trails & Transit
• Unfunded Projects
RESOLUTIONS 224
APPENDIX 238
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June 27, 2023
DEAR HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL:

It is my pleasure to present the City of Santa Clarita’s Fiscal Year 2023-24 Operating Budget and Capital Improvement Program. The annual budget is the spending plan that provides the necessary funding to deliver exceptional services to the residents and businesses of Santa Clarita. I am pleased to share that our City will again have a balanced budget for this next fiscal year.

STATE OF THE ECONOMY
National Economy
Consensus among economic experts continues to point toward an economic slowdown in the national economy. Despite the continued interest rate hikes by the Federal Reserve (FED), consumer spending and the labor market continue to grow; and although it has improved in recent months, inflation continues to persist. As a result, economists present two scenarios for the national economy this year. The first scenario reflects a slowing of the economy and inflation, that is partnered with a robust labor market. This will likely lead the FED to take a less-aggressive approach to its monetary policy and allow the nation to avoid a recession altogether. The second scenario results in a mild recession towards the end of the year, caused by aggressive FED action taken to fight the persistence of inflation in the market.

The FED recently approved its tenth consecutive rate hike, raising its key interest rates to approximately 5 percent. In response to these efforts, inflation continues to decrease in small increments month after month. For the month of April 2023, the Consumer Price Index for the U.S. dropped to 4.9 percent compared to 5 percent in March and a peak of 9 percent in June 2022. Although the FED has signaled that the rate hike campaign may come to a halt, the fight to regain control over inflation is not yet over.

Local Economy
In the local economy - leisure, hospitality, and the entertainment industry has fully recovered from a historic low during the Pandemic. Labor markets are effectively at full employment in the region, with the unemployment rate in Santa Clarita coming in at 4.5 percent in March 2023. The labor force, however, has not fully returned.

Even with economic uncertainty and recent layoffs in various industries, the United States Bureau of Labor Statistics cites that 4 million people quit their job in February 2023. When asked about professional plans for the year in a recent study by LinkedIn and CensusWide, 61 percent of respondents stated they are considering leaving their job in 2023.

Message from the
City Manager
OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2023-2024 Page 7 of 251 Message from the City Manager
In addition to high-turnover and low labor force participation, telecommuting also presents challenges to the labor market and local economy. Approximately 21 percent of Los Angeles County residents work from home according to Census estimates. This is nearly 4 times the pre-Pandemic average. Employees working from home four to five days out the week, leads to fewer restaurant visits, fewer hotel bookings for work travel, and even reduced leisure shopping that would typically take place during the lunch hour.

The commercial real estate market of course has been impacted. In Santa Clarita, the local commercial office vacancy rate average for 2022 was 12.8 percent. Prior to the Pandemic, the average vacancy rate for office space was 8 percent. According to the Allen Matkins/UCLA Anderson Forecast, California commercial real estate developers, owners, and investors have reverted to a less-than-confident outlook for office space development.

State of the City Budget
In my review of the state of our City’s budget, I can confidently say that our organization’s fiscal health continues to be strong. In the last year, our organization ranked in the top five percent by the California State Auditor with a low-risk designation and perfect scores in liquidity, general fund reserves, and in both pension and other post-employment benefits (OPEB) obligations. This ranking is proof that our budget philosophies and our practice of being conservative during the good times over the last decade are paying off. In addition to that accolade, we continue to maintain our AAA credit rating from S&P Global Ratings and 20 percent emergency operating reserves.

Commitment to conservative and lean practices have allowed us to not only survive the recent economic disruptions, but thrive and continue to invest in our community. While most cities spent 2022 ramping their operations back-up post COVID-19 restrictions, we continued to make extraordinary strides, not missing a beat in providing excellent customer service and expanding our service offerings.

With the Pandemic now behind us, labor shortages and its impact on the supply chain have certainly improved.

The supply chain issues we see today are now heavily influenced by increases in raw material cost. We also continue to operate in a contract environment where we are receiving fewer bids for contracted work and bids with prices being quoted at double the anticipated cost. These challenges continue to have a major impact to the City’s Budget and operations and will continue to be a challenge as we enter this next fiscal year. Even under these circumstances, staff has done a tremendous job in finding creative ways to stretch resources to remain within the current year’s budget and while continuing to provide superior service.

While there is some uncertainty about the trajectory of the economy, I do not want that to overshadow the confidence I have in this organization and this community. Although we continue to evolve and change as an organization, the one thing that hasn’t changed, and in my opinion has been fundamental to our success, is our conservative budget practices. Our conservative approach has and will continue to position our organization to handle these challenges and continue to provide a high quality of life for residents into the future.

BUDGET PROCESS
The Fiscal Year 2023-24 Budget is conservative and in alignment with the City Council’s budget philosophy, a historically successful approach in maintaining a balanced and responsible budget for Santa Clarita. The following philosophy has kept the organization strong during difficult and uncertain economic times like we are experiencing:
• Decisions made in good times are more important than the decisions made during bad times • Live below our means
• Run a lean organization
• Use conservative five-year projections
• Employ full-cost recovery when setting fees
• Diversify revenue
• Use one-time money only for one-time expenses
• When in doubt, contract out
The City Council’s long-standing and conservative budget practices positions the City to continue to meet financial commitments, as well as provide quality services and programs that enhance the quality of life for the community.

BUDGET PRIORITY
The Santa Clarita 2025 (SC2025) plan is a compilation of needs expressed by the community and City Council’s goals and priorities for the next five years. Several essential work areas were synthesized into seven “Quality of Life” themes that best describe the qualities of Santa Clarita:

1. Building and Creating Community

2. Community Engagement

3. Enhancing Economic Vitality

4. Community Beautification and Sustainability

5. Organizational Excellence

6. Public Safety

7. Sustaining Public Infrastructure
To serve as a guide for the organization SC2025 will prioritize resources, achieve milestones, and maintain our commitment to providing the best services and facilities the City can offer to our residents, both today and into the future. These financial recommendations are aligned with the SC2025 plan.

BUDGET OVERVIEW
Total Appropriations
The Fiscal Year 2023-24 Budget totals $322 million. This includes funding for the Capital Improvement Program (CIP), personnel, the Successor Agency, operations and maintenance, and debt services. When compared to the last year’s adopted budget, this represents an overall increase of 7.5 percent, or $23 million.

Total Revenues
A significant part of the budget process is estimating revenues for the upcoming fiscal year. This process is critical, as budget appropriations are based on these projections. Several factors are considered to ensure accuracy in our projections, including the state of the economy, historical trends, population projections/growth, and inflationary factors. With this information, the City can best determine the revenues available for allocation. Additionally, the City utilizes long-range financial planning to ensure long-term solvency.

I am pleased to inform you that for Fiscal Year 2023-24, total revenue exceeds total expenditure appropriations. For certain one-time capital projects, the fund balance is appropriated.

General Fund
The General Fund is vital to the operation of the City because it is comprised of the most flexible revenue the City Council can allocate toward any project or need within the community. The Fiscal Year 2023-24 Budget is consistent with our practice of ensuring on-going revenues are greater than on-going expenditures.

General Fund Revenues
The City’s largest fund is the General Fund, representing $141.3 million in total revenues. The following revenue projections are compared to the adopted Fiscal Year 2022-23 Budget:
• Sales Tax, typically one of the largest sources of General Fund revenue, is projected to increase 5 percent to $48.3 million.
• Property Tax is estimated to increase 6 percent to $47 million. • Franchise Revenues are projected to increase 8 percent to $9.6 million. • Development Revenues are projected to increase 4 percent to $9.5 million. • Transient Occupancy Tax (TOT) is projected to increase 19 percent to $5 million. • Recreation Revenues are projected to increase 20 percent to $4.4 million.

OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2023-2024 Page 9 of 251 Message from the City Manager
General Fund Expenditure Budget
The total General Fund expenditures include funding for operating departments, debt services, contingency, and transfers to other funds. For Fiscal Year 2023-24, the General Fund appropriations total $141 million.

General Fund Operating Reserves
Reserves are a critical component of the budget because this funding source can be counted on in case of an emergency or unforeseen circumstance. The City has been very fortunate to be able to maintain a healthy reserve during slow economic times. It has been a long-standing goal of the City Council to reach a 20 percent General Fund Operating Reserve. I am very pleased that this goal was reached in Fiscal Year 2016-17 and that we are able to again fund this reserve considering the current economic environment. For Fiscal Year 2023-24, the City’s emergency operating reserve will total $21.3 million.

ADDITIONS TO THE OPERATING BUDGET
The Fiscal Year 2023-24 Operating Budget provides the necessary resources to provide exceptional services for the benefit of our residents, businesses, and the newly annexed areas. Below is a summary of the most notable additions to the budget, organized according to the SC2025 Quality of Life themes:

Building and Creating Community:
• Valencia Community Center and Skyline Park Maintenance: $111,750 Community Engagement:
• Bus Stop Sign Improvements: $271,500
• Mobile Library: $103,210
• Part-Time Staff for Special Events and Arts Programming: $80,742 • City Hall Digital Signage: $55,000
• Santa Clarita Public Television Equipment: $25,000
Enhancing Economic Vitality:
• Building and Safety Contractual Services: $500,000
• Increase Support to SCVEDC: $40,000
Community Beautification and Sustainability:
• LMD Reserve Projects: $819,315
• Time Schedule Order: $165,000
• Solid Waste Diversion Programs: $150,000
• Tree Care Base Budget Adjustment: $68,517
• Stormwater Management Software: $33,250
• North Los Angeles County Volunteer Center Contract: $20,000 Organizational Excellence:
• Transit Data Analytics Software: $375,000
• General Maintenance Worker and Vehicle: $128,926
• Groundskeeper I and Vehicle: $128,926
• CEMEX Legal Counsel: $100,000
• GIS Data Imagery Acquisition: $89,564
Sustaining Public Infrastructure:
• Increase to Parks Maintenance Budget: $222,155
• Increase to General Services Operating Budget: $193,563 • Canyon Country Jo Anne Darcy Library AV System Upgrades: $33,766 • Increase to Library Maintenance Budget: $20,000
• Open Space Enclosed Trailer: $18,200

Another critical component of Sustaining Public Infrastructure is the vehicle and equipment replacement program.

When a vehicle or piece of equipment reaches a certain age and condition, it is no longer cost-effective to maintain and impacts the ability to provide quality services and ongoing maintenance for the City. For Fiscal Year 2023-24, this budget provides for:
• Replacement of seven transit buses: $7 million
• Replacement of five vehicles and one piece of equipment: $570,000 Public Safety:
• Sheriff ’s Contract Adjustment: $2,046,731
• Liability Trust Fund Adjustment: $486,212
• Security Camera Replacement: $273,000

CAPITAL IMPROVEMENT PROGRAM HIGHLIGHTS
The CIP budget continues to be an important part of the City’s overall budget as it includes prioritized projects such as parks, buildings, paseos, trails, and street improvements that enhance the quality of life for residents in our community.

I am recommending a CIP budget of $90 million—a six percent increase when compared to the current year’s adopted budget. Of the recommended amount, $29 million is for re-budgets or pending capital projects that were funded in previous years and need to be carried over to the new fiscal year.

Below is a summary of the most notable CIP projects for Fiscal Year 2023-24:

Building and Creating Community:
• David March Park Upgrades: $10.9 million
• Old Orchard Park Upgrades – Phase I: $5.3 million
• Valencia Community Center Upgrades: $1.5 million
• Canyon Country Class II Bike Lanes – Design and Construction: $239,000 • Tesoro Adobe Facility Upgrades: $128,000
Community Beautification and Sustainability:
• Magic Mountain Parkway Beautification Improvements: $8.3 million • Annual Reforestation Program: $175,000
• David March Park Civic Art: $108,389
• Old Orchard Park Civic Art: $53,079
Sustaining Public Infrastructure:
• Annual Overlay/Slurry Seal Program: $22.9 million
• Annual Circulation Improvement Program: $3.7 million
• Transit Maintenance Facility HVAC Upgrades: $1.2 million • Newhall Ranch Road and Bouquet Canyon Road Intersection Improvements: $638,000 • Annual Streets Concrete Rehab Program: $600,000
• Annual Park Facilities Improvements and Repairs: $519,000 • Annual Park Concrete Rehab Program: $198,000
• Sports Field Replacement at Central Park: $196,000
• Rubber Playground Resurfacing at Golden Valley Park: $145,000 • Sport Court Resurfacing at Valencia Glen Park: $71,700 Public Safety:
• McBean Parkway Realignment: $2 million
• Annual Thermoplastic Lane Striping Program: $175,000
• Parks Facilities Alarm and Fire Panel Upgrades: $131,000 OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2023-2024 Page 11 of 251 Message from the City Manager

CONCLUSION
I would like to thank the City Council for their continued commitment to providing fiscally responsible leadership and direction. This commitment has allowed staff to bring forward a balanced budget that funds many SC2025 priorities, while also preparing our organization for uncertainty in the economy in the coming years. I would also like to thank all of the Commissioners and the City staff who, every day, commit themselves to maintaining the quality of life enjoyed by all Santa Clarita residents.

Development of the annual budget is a six-month process that requires considerable effort from staff. I would like to thank and recognize each member of the Budget Team, including Frank Oviedo, Carmen Magaña, Kristi Hobrecker, Michael Villegas, Brittany Houston, Mary Ann Ruprecht, and Tyler Pledger for their work in preparing the Budget.

I would also like to recognize each of the department Budget Officers, support staff and graphic artist who worked diligently to prepare the document now before you, including Andrew Allevato, Melody Bartlette, Karine Darabedyan, Vicky Delgado, Masis Hagobian, Jessica Kelly, Joe Redmond, Amber Rodriguez, Amy Seyerle, and Corie Zamora.

In addition, I would like to thank the Leadership Team as well as Shannon Pickett and Jonathan Cosh for their work in preparing the Capital Improvement Program budget.

Finally, I would like to thank you for allowing me to play a role in achieving the goals of the City Council and the community. Thanks to the leadership of this City Council, I am confident that our organization will continue to be strongly positioned and prepared to make ongoing progress toward these important community goals and priorities.

Sincerely,
Kenneth W. Striplin
City Manager

ON DECEMBER 15, 1987, the City of Santa Clarita
incorporated from Los Angeles County. Incorporation
brought the communities of Saugus, Newhall, Valencia,
and Canyon Country together to form what is the City of Santa Clarita.

By forming a City, Santa Clarita residents gained the
ability to keep locally-generated tax dollars right here in our community; helping to build new parks, trails, roads, bridges, sidewalks, street improvements, transportation amenities, neighborhood safety, high-quality recreation, and much more.

The City of Santa Clarita has established an enviable
balance between quality of life and quality infrastructure and amenities. The City has a thriving economy, awardwinning schools, and promotes a healthy lifestyle with many leisure activities. The balance of quality living and smart growth is carefully maintained through long-term
planning, fiscal responsibility, community involvement, respect for the environment, and strong support for
business development.

A premier location to move your family or business,
Santa Clarita boasts over 100 miles of pristine trails, some of Los Angeles County’s largest master planned business parks in addition to some of the State’s most coveted golf courses, charming wine lounges, family and fine dining, impressive retail shopping, live music events, and a rich western heritage. Santa Clarita blends its small-town
charm with the sophistication of a larger urban center.

Santa Clarita enjoys a mild Southern California
Mediterranean climate, making it ideal for business and residential, and outdoor activities. Summers are warm
and dry in the 70° to 100° range. Winters in Santa Clarita are temperate and semi-moist, in the 40° to 60° range.

Precipitation averages are measured at 15-18 inches
between November and March.

Scenic Santa Clarita is just 20 minutes north of the
Burbank Bob Hope Airport and a short drive from
the hustle and bustle of Los Angeles. Located 35 miles
northwest of Los Angeles and 40 miles east of the Pacific Ocean, Santa Clarita forms an inverted triangle with the San Gabriel and Santa Susanna mountain ranges. These
mountain ranges separate Santa Clarita from the San
Fernando Valley and the Los Angeles Basin to the south, and from the San Joaquin Valley, Mojave Desert, and
Angeles National Forest to the north.

The City is accessible via Highway 126, the Antelope
Valley (SR-14), and the Golden State (I-5) freeways. The Southern Pacific Railroad has daily freight runs; Amtrak, with stations in the adjacent San Fernando Valley,
provides regular daily passenger service to key cities.

The City of Santa Clarita
Community Profile
OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2023-2024 Page 13 of 251 Community Profile
Santa Clarita has three Metrolink stations and is in the process of building a fourth station as part of transitoriented development.

As one of Southern California’s premier places
to live, Santa Clarita offers a distinctive blend of
professional, cultural, educational, social, and
recreational opportunities well-suited for any lifestyle.

The community not only enjoys numerous parks and
recreation services and facilities, but also outstanding Los Angeles County Fire and Sheriff’s services, three libraries, responsive paramedic and ambulance services, and high
levels of local government services.

Santa Clarita’s commitment to education is evident
in strong academic performance, passionate teachers,
and community dedication to education. Elementary,
junior high schools, and high schools throughout Santa
Clarita receive distinguished Gold Ribbon School status year after year from the California Department of
Education. The Gold Ribbon School status is given for the educational quality of academic content and performance standards adopted by the State Board of Education.

To encourage cultural understanding and promote
global peace, Santa Clarita has established two Sister
City relationships with Sariaya, Philippines, and Tena, Ecuador.
¹provided by the US Census Bureau, 2020 American Community Survey ²provided by the Employment Development Department, 2/2023 ³provided by the US Census Bureau, (2017-2021)

SANTA CLARITA 2025
Santa Clarita has experienced
much success in setting
and implementing strategic
visions. Through strategic
planning significant projects
have been completed;
new programs have been
introduced while continuing
to make improvements
on current offerings; and essential services have been
expanded for the community.

Santa Clarita 2025 is the City’s strategic plan that will guide the organization over the next five years. This
plan combines the City’s current projects and services
with initiatives and future efforts to sustain aging and existing infrastructure. Several essential work areas were synthesized into seven themes that best describe the
amazing qualities of the City of Santa Clarita:

BUILDING AND CREATING COMMUNITY

COMMUNITY ENGAGEMENT

SUSTAINING PUBLIC INFRASTRUCTURE

ENHANCING ECONOMIC VITALITY

COMMUNITY BEAUTIFICATION

AND SUSTAINABILITY

ORGANIZATIONAL EXCELLENCE

PUBLIC SAFETY

BUILDING AND CREATING COMMUNITY
There is an abundance of California sunshine and a
plethora of activities for all ages in Santa Clarita. Santa Clarita offers endless opportunities for indoor and
outdoor adventures. Just outside City limits, Castaic Lake offers a 9,300-acre park for fishing, boating, jet skiing, kayaking, swimming, mountain biking, and camping.

Placerita Nature Center is a 350-acre wildlife sanctuary that offers family nature walks and native live animal
presentations year-round. Six Flags Magic Mountain
and Six Flags Hurricane Harbor also provide year-round
activities for families and thrill-seekers of all ages.

OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2023-2024 Page 15 of 251 Community Profile
Within City limits, there are a myriad number of
amenities for residents and visitors to explore. From
our parks, trails, facilities, and preserved open space, the opportunities to enjoy indoor and outdoor
activities are limitless.

The City’s Open Space Preservation District
(OSPD) preserves natural land from development,
creates a greenbelt around the City, retains wildlife
corridors, and protects rare biological and geological
regions. These lands provide valuable recreational
opportunities, such as hiking, biking, and equestrian
uses. Santa Clarita is also friendly to cyclists of all skill levels with miles of bicycle lanes, cycling trails, a bike park, and paseos.

The City’s award-winning Seasons magazine is mailed
quarterly to City residents to share registration
information on recreation programs, camps, classes,
and upcoming events throughout the community. This
includes the popular Camp Clarita summer youth
camp, Primetime Preschool, Youth and Adult Sports
leagues and programming, contract classes, and Santa
Clarita Public Library programming. Entertainment
options at the City’s local theatre, the MAIN, are also featured to highlight live stage productions, stand-up
comedy, and film screenings.

A variety of entertainment and enrichment events are
offered throughout the year, including the monthly
SENSES Block Party on Main Street in Old Town
Newhall, the Youth Arts Showcase in the spring, in
July and August, the City produces the free Concerts in the Park series at Central Park, and each year finishes off with the landmark event-Light Up Main Street
which officially kicks-off to the holiday season.

Santa Clarita’s strong western heritage is preserved
through the established Santa Clarita Cowboy Festival
in Old Town Newhall. Held in April of each year, this
award-winning celebration features the best in poetry,
music, and fine western art, bringing thousands of
visitors into the area.

COMMUNITY ENGAGEMENT
Santa Clarita strives to regularly engage and inform the public on decisions and actions that impact quality of life in the community.

The City’s Facebook, Instagram, TikTok, and Twitter
pages are updated several times each day and are linked to its popular website, www.santa-clarita.com. These
social media accounts reached milestones in connecting
with and informing the community,
surpassing 35,000 followers on
Facebook, 33,200 followers on
Instagram, 44,400 followers on
Twitter, and more than 1,200
followers on TikTok. The City
continues to win numerous
awards for its engagement and
presence on social media.

Mobile applications continue
to be very popular with our
residents and visitors alike.

These applications include
our Resident Service Center
(RSC), the City of Santa
Clarita mobile application,
which provides general
City information; Hike
Santa Clarita, which offers hiking, biking, and equestrian trail information; and the Newhall Walking Tour, which
provides information on historic film, business and art locations in the Newhall area.

Santa Clarita continues to recruit volunteers on
SantaClaritaVolunteers.com as a way to engage residents in the coordination and delivery of citywide events and programs. Volunteers can sign up to help with City
events including the River Rally, the Cowboy Festival,
Community Centers, and other locations where City
programs are conducted. You can also go to this site
to find resources and information to ensure a safe and
rewarding experience for all.

To commemorate Santa Clarita Valley residents from
the armed forces who lost their lives while serving in
the United States War on Terror, the City dedicated the Fallen Warriors Memorial Bridge. The Hometown Heroes
Military Banner Program was established to honor
and recognize currently serving, active-duty military
personnel from the Santa Clarita Valley. Currently, there are over 100 active-duty military personnel participating in the program.

OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2023-2024 Page 17 of 251 Community Profile

SUSTAINING PUBLIC INFRASTRUCTURE
To ensure the sustainability of the City’s existing
inventory of 37 parks, 17 facilities, and over 1,200
lane-miles of roadway; repairs, upgrades, and new
construction is essential.

On an annual basis, the City maintains arterial and
neighborhood streets through the Annual Road
Rehabilitation program. Through a pavement
management system, streets are selected for slurry seal, and overlay road treatment to improve City roadways and address maintenance concerns before they develop into
larger issues.

The City has also developed a maintenance and
sustainability plan for parks, ensuring City facilities and equipment continue to be safe and serve the needs of the public. In February 2023, the City removed and replaced damaged concrete panels
around the Activity Pool and re-plastered 6,150 square
feet in the Dive Pool at the Santa Clarita Aquatic Center.

Stadium seating was also restored with a durable coating to help protect them from the elements. The new concrete deck and re-plastered pool shell are expected to last for the next 15 to 20 years.

New shade structures have been installed at a number of City parks to protect users during hot summer months,
playground equipment has been replaced as necessary to
enhance safety.

As part of the Vista Canyon development in Canyon
Country, the City has partnered with Los Angeles Metro
and Metrolink on the construction of the Vista Canyon
Multi-Modal Center, which will result in a new bus
transfer station for Santa Clarita Transit and the Santa Clarita Valley’s fourth Metrolink Station.

ENHANCING ECONOMIC VITALITY
The City of Santa Clarita is home to nearly 8,500
businesses and over 88,400 jobs from diverse industries.

The majority of its establishments are within leisure and hospitality, construction, retail, and professional and business services. The City’s largest employers include Princess Cruises, Henry Mayo Newhall Memorial
Hospital, Boston Scientific, The Master’s University,
Advanced Bionics, Logix, Woodward HRT, and local
school districts and colleges.

Santa Clarita maintains a highly supportive environment for businesses and has targeted its economic development efforts towards the expansion of the following industries:

Aerospace and Defense, Advanced Manufacturing,
Bioscience and Medical Devices, Digital Media and
Entertainment, Information Technology, and corporate
headquarters.

The City’s Film Office is dedicated to making filming in Santa Clarita as affordable, convenient, and enjoyable
as possible for production. As a result, Santa Clarita has become one of the most filmed locations in California.

With the third largest labor force in Los Angeles County, the City also boasts a highly educated workforce. Over
38 percent of the workforce possess a bachelor’s degree or higher and 72 percent have at least some college. Santa Clarita’s quality employers, business-friendly environment, and highly skilled workforce make Santa Clarita an ideal destination for business.

Santa Clarita has repeatedly been named “Most BusinessFriendly City” in Los Angeles County by the Los Angeles Economic Development Corporation and by the Los
Angeles County Business Federation. Consistent with the City’s business-friendly approach, the City of Santa Clarita assesses fewer fees and taxes than neighboring cities and unincorporated Los Angeles County. Additionally, the
City offers one-stop and expedited permitting, electronic plan submission for developers, and the deferral of certain permit-related fees to encourage business development
Making it simple to do business in the City, the Permit Center on the first floor of City Hall continues to provide a centralized area for customers to obtain most permits needed for development. The online e-Permit system gives residents and contractors the ability to apply for, process, pay for, and print specific permits online, 24 hours a day, seven days a week.

Local business organizations like the Santa Clarita Valley Economic Development Corporation, the Santa Clarita
Valley Chamber of Commerce, the Valley Industry
Association, and the City, work together to provide a
variety of services and resources, making it easier to
conduct business in Santa Clarita.

OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2023-2024 Page 19 of 251 Community Profile

COMMUNITY BEAUTIFICATION AND SUSTAINABILITY
Preserving the natural beauty of the City has been a
long-standing priority since its incorporation. The
beauty and natural setting of Santa Clarita is greatly
enhanced by the presence of large numbers of majestic
oak trees. These oak trees are some of the 120,000
City trees maintained by the City - and this number
continues to grow.

The City is responsible for administering and managing
61 Landscape Maintenance Zones, which encompasses
over 2,300 acres of landscape areas including street
medians, parkways, side-panels, 3 parks, numerous
monument signs, more than 29 miles of paseos,
approximately 60,000 trees, and 46 miles of landscaped
medians. Through the installation and maintenance of
landscape and ornamental features, the natural beauty
of the community is enhanced for residents to enjoy.

A testament to the City’s commitment to sustainability
and energy efficiency, the Santa Clarita Valley Sheriff ’s Station and Canyon Country Community Center
have been awarded LEED Silver certification. LEED
(Leadership in Energy and Environmental Design),
developed by the U.S. Green Building Council, is the
most widely used green building rating system in the
world.

The new Santa Clarita Valley Sheriff ’s Station, a
46,000-square-foot facility on Golden Valley Road,
opened in 2021. To reduce energy, the Sheriff ’s Station was built with light-colored roofing materials to reflect light and keep the roof cooler. Additionally, natural
light is used throughout the building, and sensors
are installed throughout to operate outdoor lighting
fixtures. Bio-filtration basins are integrated into the parking lot to provide first flush treatment of water
onsite before entering the storm drain system.

The Canyon Country Community Center is a
25,000-square-foot facility at the corner of Soledad
Canyon Road and Sierra Highway. The Community
Center features a gymnasium, classroom space, a
demonstration kitchen, a multipurpose room, an
outdoor event area, a playground, and numerous other
amenities. During construction, a massive stormwater
infiltration system was installed underneath the
Mercado and north parking lots. This system captures
and treats polluted stormwater from Sierra Highway
before it reaches the Santa Clara River. It also recharges the groundwater supply by capturing eight acre-feet of
water for every one-inch rain event and slowly releasing it into the groundwater system.

The City is also in the process of an Energy Efficiency Project involving several City facilities. This project will reduce energy consumption and generate savings. As
this program is implemented over the next two years, it will result in the reduction of greenhouse gas emissions by over 3,000 metric tons per year, which is the
equivalent of taking 716 gas-powered cars off the road.

ORGANIZATIONAL EXCELLENCE
As part of the City’s commitment to provide highquality services and responsive local governance, the City delivers a public opinion survey every two years to gauge residents’ satisfaction, priorities, and concerns as they relate to services and facilities provided by the City.

The feedback and information received is used to make
sound, strategic decisions in a variety of areas including service improvements and enhancements, measuring
and tracking internal performance, budgeting, policy,
planning, and community engagement.

PUBLIC SAFETY
Santa Clarita is regularly ranked as one of the safest
cities in the nation. The City continues to make
significant strides in crime prevention, intervention,
and enforcement through the partnerships forged with
the local Sheriff ’s Station and the business community.

The City’s Traffic Operation Center in City Hall allows real-time observation of traffic conditions throughout
the City to respond quickly to traffic incidents and
congestion.

In 2016, the City formed the Traffic Safety Team, which is comprised of City staff and Sheriff ’s Department
personnel, to develop an ongoing multifaceted Traffic
Safety Plan. The Plan was implemented in 2016
focusing on the three E’s of traffic safety: Education, Enforcement, and Engineering. Since the formation of
the Team, the City’s collision rate dropped by 50 percent in 2021—the lowest rate since tracking began in 2001.

The City’s Safe Routes to School program is part of the City’s Non-Motorized Plan. This program has resulted
in bicycle and pedestrian improvements at 29 local
elementary schools.

The award-winning Youth Grove Memorial, located in
Central Park, commemorates youth tragically lost in
traffic-related incidents and also serves as the location for the City’s annual Evening of Remembrance.

The City established a Community Court diversion
program that continues to ensure petty offenders pay
restitution and perform community service here in
Santa Clarita.

The City offers multiple youth programs aimed at
fostering civic responsibility and limiting exposure to drugs and violence. America’s Promise ranked Santa
Clarita as one of the “100 Best Communities for Young
People.”
The Sheriff ’s Department administers the Juvenile
Intervention Team (J-Team) to keep drugs off the
streets of Santa Clarita, away from the schools, and out of the hands of our youth. A couple of years after its
inception, the City in collaboration with the Sheriff ’s Department and the J-Team, William S. Hart School
District, and the Los Angeles County Fifth District,
implemented the Drug Free Youth in Santa Clarita
Valley (DFYinSCV). DFYinSCV is a voluntary drug
prevention education program that educates, empowers,
recognizes, and celebrates drug-free students. Students receive curriculum through school club meetings,
agree to be randomly drug tested throughout the year,
and participate in educational workshops, community
service projects, and conferences.
2022 PUBLIC OPINION POLL RESULTS
OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2023-2024 Page 21 of 251 Community Profile

LOCATION MAP

Newhall Train Depot – circa 1890
Black Gold, a substance which oozed from the
ground, rarely served a purpose for the
Indians. However, in 1875, the rivers of oil
were diverted into the first commercially
producing oil well in Pico Canyon. CSO 4, as it
was called, was operated by the forerunners of
the Standard Oil Company, and had the
distinction of being the oldest operating oil
well in the world until capped in 1990.

The 1900’s brought prosperity and new
businesses to the valley, some of which remain
today. For example, Sterling Borax began
production during that time period, and the
once-named “Saugus Station Eatery,” now
called the Saugus Café, is still open for business
daily. Many businesses opened shop during
Newhall Train Depot – circa 1890
Spruce Street – 1916 (Main Street)
Santa Clarita’s History
Many generations have passed through this
valley, each leaving its own trace of history.

The valley has been home to Native
Americans, explorers, soldiers, pioneers,
farmers, ranchers, and shopkeepers.

Dating back to the year 450, the Tataviam tribe
settled in a mountainous region, later named
Santa Clara by Spanish migrants. In conflict
leading to revolution in Mexico, Spanish
soldiers fled to the Santa Clara region and
named the region in honor of St. Clare. Later
calling the local river “little” Santa Clara, the
valley was then named accordingly, and took
the name of Santa Clarita.

The first recorded discovery of gold in
California occurred in Santa Clarita six years
prior to its discovery at Sutter’s Mill in
Sacramento. As the story goes, in 1842, Juan
Francisco de Gracia Lopez was napping under
a massive oak tree in Placerita Canyon, and
dreamt that he was surrounded by gold and
became very rich. Upon awakening, he picked
a bunch of wild onions growing nearby, and
attached to the onion roots were several small
pieces of gold. This discovery greatly impacted
further development, namely the Newhall
Pass, which was constructed for the
transportation of mining supplies.

Henry Mayo Newhall established what was
then known as the town of Newhall, and, in
1878, planted corn, flax, and alfalfa. This was
the beginning of the Newhall Land and
Farming Company. The 1870’s also brought
about the Southern Pacific Railroad. The
Newhall Train Depot – circa 1890
Black Gold, a substance which oozed from the
ground, rarely served a purpose for the
Indians. However, in 1875, the rivers of oil
were diverted into the first commercially
producing oil well in Pico Canyon. CSO 4, as it
was called, was operated by the forerunners of
the Standard Oil Company, and had the
distinction of being the oldest operating oil
well in the world until capped in 1990.

The 1900’s brought prosperity and new
businesses to the valley, some of which remain
today. For example, Sterling Borax began
production during that time period, and the
once-named “Saugus Station Eatery,” now
called the Saugus Café, is still open for business
daily. Many businesses opened shop during
this era, including general stores, post offices,
and churches.

Spruce Street – 1916 (Main Street)
This growing community, with its rich and
diverse surroundings of mountains, trees, and
Santa Clarita’s History

MANY GENERATIONS HAVE PASSED
through this valley, each leaving its own trace of history.

The valley has been home to Native Americans, explorers, soldiers, pioneers, farmers, ranchers, and shopkeepers.

Dating back to the year 450, the Tataviam tribe settled in a mountainous region, later named Santa Clara by
Spanish migrants. In conflict leading to revolution in
Mexico, Spanish soldiers fled to the Santa Clara region and named the region in honor of St. Clare. Later calling the local river “little” Santa Clara, the valley was then named accordingly, and took the name of Santa Clarita.

The first recorded discovery of gold in California
occurred in Santa Clarita six years prior to its discovery at Sutter’s Mill in Sacramento. As the story goes, in 1842, Juan Francisco de Gracia Lopez was napping under a
massive oak tree in Placerita Canyon, and dreamt that
he was surrounded by gold and became very rich. Upon
awakening, he picked a bunch of wild onions growing
nearby, and attached to the onion roots were several small pieces of gold. This discovery greatly impacted further development, namely the Newhall Pass, which was
constructed for the transportation of mining supplies.

Henry Mayo Newhall established what was then known
as the town of Newhall, and, in 1878, planted corn, flax, and alfalfa. This was the beginning of the Newhall Land and Farming Company. The 1870’s also brought about
the Southern Pacific Railroad. The Ironhorse, or so it was named, laid its tracks across the valley, bringing with it new towns and increased population. Saugus was named
after a small town in Massachusetts where Henry Mayo
Newhall was born.

Black Gold, a substance which oozed from the ground,
rarely served a purpose for the Indians. However, in 1875, the rivers of oil were diverted into the first commercially producing oil well in Pico Canyon. CSO 4, as it was
called, was operated by the forerunners of the Standard Oil Company, and had the distinction of being the oldest operating oil well in the world until capped in 1990.

The 1900’s brought prosperity and new businesses to
the valley, some of which remain today. For example,
Sterling Borax began production during that time period, and the once-named “Saugus Station Eatery,” now called
the Saugus Café, is still open for business daily. Many businesses opened shop during this era, including general stores, post offices, and churches.

This growing community, with its rich and diverse
surroundings of mountains, trees, and deserts, attracted Gene Autry and his western style television show. By
the early 1900’s, Hollywood studios were using the area’s rugged canyons as locations for filming their Westerns.

The new home for Melody Ranch was “Western” town,
OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2023-2024 Page 23 of 251 Community Profile
renamed and used as the set for Gene Autry’s television show. William S. Hart, a prominent Hollywood film
star of the 1920’s, left his mark on the community by
building his home here and, upon his death, leaving it
to the County. The Hart Mansion provides tourists and
residents a chance to recapture the feelings of the old west and the beginnings of the western film business.

Today, the movie business has become one of the leading industries in the area and is an important factor in its economic growth.

The Saugus Speedway, now used for a local swap
meet and as an arena for large public events, was once
the Baker-Hoot Gibson Rodeo Arena, which held
massive regional rodeos, drawing people from all
over southern California.

With the development of this growing community came
a need for the distribution of information, and thus
the Newhall Signal newspaper was founded by Edward
H. Brown. By the year 1940, Santa Clarita’s population
had reached 4,000. Six years later, the first high school in the William S. Hart District was dedicated. With the development of schools came the construction of tract
homes, the first being Rancho Santa Clarita.

In 1963, Canyon Country was founded and the first
celebration of Frontier Days took place. In demand of all the new developments and residents, the Santa Clarita
National Bank opened its doors in 1965. The community
of Valencia was dedicated in 1967, and at that time
houses were selling for a mere $25,000.

Higher education opened its doors to the valley in the late sixties and early seventies. College of the Canyons and California Institute of the Arts, which was incorporated by Walt Disney, were established and serviced the needs of this growing community.

Magic Mountain opened in 1971, bringing in
thousands of tourists and giving the valley a significant landmark. Today, it is one of the largest amusement
parks in the country.

In 1975, Henry Mayo Newhall Memorial Hospital was
founded, as well as the Santa Clarita Valley Historical Foundation, which maintains and protects the rich
history of the valley.

In the 1980’s, “Santa Clarita” became a common term.

The eighties also brought a staggering increase in
population, bringing the total number of residents to
81,816. In 1985, the Chamber of Commerce instituted
a study on the economic feasibility of becoming an
incorporated city; two years later what is now the City of Santa Clarita was approved by the voters. In December
1987, the City of Santa Clarita was formed as the second largest incorporation within Los Angeles County, and
today we are the third largest city in the County.

It is evident that cityhood has helped transform Santa
Clarita. Our City offers a unique blend of urban
sophistication and small town charm, coupled with rich
historic elements, destination dining, signature shopping and a variety of recreational programs and open space
that promote a healthy lifestyle and high quality of life for residents.
to the County. The
urists and residents
feelings of the old
of the western film
ovie business has
g industries in the
ctor in its economic
w used for a local
na for large public
Baker-Hoot Gibson
d massive regional
m all over southern
of this growing
r the distribution of
he Newhall Signal
y Edward H. Brown.

Clarita’s population
ears later, the first
S. Hart District was
opment of schools
act homes, the first
was founded and
tiDtk
In 1975, Henry Mayo Newhall Memor
Hospital was founded, as well as the San
Clarita Valley Historical Foundation, wh
maintains and protects the rich history of t
valley.

In the 1980’s, “Santa Clarita” became
common term. The eighties also brought
staggering increase in population, bringing t
total number of residents to 81,816. In 19
the Chamber of Commerce instituted a stu
on the economic feasibility of becoming
incorporated city; two years later what is n
the City of Santa Clarita was approved by t
voters. In December 1987, the City of San
Clarita was formed as the second larg
Construction of Magic Mountain-circa 1971

The City of Santa Clarita’s commitment to excellence is reflected in the many awards that the City has won for its services and programs. Santa Clarita has been successful in winning a variety of international, national, state, and regional awards in a variety of categories, showcasing the City’s achievements and expertise in a positive way. In addition, the City of Santa Clarita is often recognized by organizations and websites for the City’s high quality of life.

HELEN PUTNAM AWARDS
The Helen Putnam Awards are given by the League of California Cities for excellence and outstanding achievements for California’s cities. These winning cities have made unique contributions to community residents and businesses which have resulted in lowered costs or more effective delivery of services. The City of Santa Clarita has won more awards than any other city in California.

AWARDS OF EXCELLENCE
• 2020: Internal Administration, City of Santa Clarita Internship Program • 2020: Ruth Vreeland Award for Engaging Youth in City Government, “I Found Sammy Clarita” • 2019: California Park and Recreation Society’s Award of Excellence for the Annual River Rally • 2018: Diversion Program, “Community Court”
• 2018: Santa Clarita Business Incubator
• 2017: Economic Development through the Arts, “Old Town Newhall Arts and Entertainment District Program” • 2017: Public Safety, “Heroin Kills”
• 2017: Internal Administration, “Employment Development Program” • 2017: Public Safety, “Special Needs Registry”
• 2015: Economic Development through the Arts, “Old Town Newhall Arts and Entertainment District” • 2014: Cities, Counties and Schools Partnership Intergovernmental Collaboration, “Drug Free Youth in Town (DFYIT)”
• 2013: Enhancing Public Trust, Ethics and Community Involvement, “City’s Granada Villa Neighborhood Committee”
• 2012: Enhancing Public Trust, Ethics and Community Involvement, “Neighborhood Services Team and Outreach Program”
• 2010: Housing Programs and Innovations, “Extreme Neighborhood Makeovers” • 2008: Community Services and Economic Development, “Santa Clarita’s Film and Tourism Programs for Secure City Revenue”
• 2007: Grand Prize for Internal Administration, “City’s Graffiti Tracking and Prevention Application” • 2007: Effective Advocacy for Intergovernmental Relations and Regional Corporation, “Newhall Community Center”
Distinguished Awards
OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2023-2024 Page 25 of 251 Community Profile
CONGRESSIONAL RECOGNITION:
• 2019: Excellence Award for Three Oaks Project – 29-unit affordable housing development

HEALTHIEST CITY
• 2020: “Better Sports for Kids Quality Program Provider” designation from the National Alliance for Youth Sports (NAYS) – 2nd consecutive year
• 2018: Named one of 15 healthiest places to travel by Expedia’s travel blog • 2018: Named one of the healthiest cities by Viewfinder • 2018: Ranked one of the Healthiest Cities in California in the City and Community Health Profiles • 2017: Named “10th Healthiest City” out of 150 American Cities by Wallethub.com • 2008: Clean Air Award for Model Community Achievements by the Air Quality Management District (AQMD)

HAPPIEST PLACES TO LIVE
• 2022: Ranked 31st Happiest City in America by WalletHub.com • 2019: The Signal – “Best Live Entertainment” award
• 2019: Top 50 Happiest Cities in the United States by Wallethub.com • 2019: Top 20 Places to Raise a Family on the West Coast by SmartAsset • 2019: Ranked 24 out of 174 of the largest U.S. cities as the “Happiest Place to Live” by Wallethub.com • 2018: Ranked third in the nation by Pennygeeks as Best Place to Live in the United States • 2018: Named 22nd in Retail Sales out of 480 cities in California by the California Retail Survey • 2017: Ranked 12 out of 150 of the largest U.S. cities as the “Happiest Place to Live” by Wallethub.com • 2016: Named “America’s 20th Best City to Live” by 24/7 Wall St • 2016: Runner Friendly Community by the Road Runners Club of America • 2015: Bronze Level Bicycle Friendly Community Award for our extensive bike paths, trails, and paseos • 2015: Best City to Retire in Southern California by OnlyInYourState.com • 2013: Named one of the top 100 Best Places to Live by Liveability.com • 2012: Rideshare Diamond Award from the Los Angeles County Metropolitan Transportation Authority for its Outstanding Marketing Program for “Bike to Work Day and Employee Rideshare Program”

SAFEST CITY TO LIVE
• 2022: Ranked 4th Safest City in America by SmartAsset.com • 2022: Ranked 3rd Safest City in California to Raise a Family by Safewise.com • 2019: Ranked 49 out of 101 for Safest City in America by SafeHome.org • 2019: Named Santa Clarita as one of the 50 Safest Cities in California by Safewise.com • 2019: Recognized by the California Emergency Services Association for the City’s Emergency Trails Locator System
• 2018: Rated as Top 10 City in the nation for the lowest amount of property crime based on FBI crime reports by Reviews.org
• 2017: Named one of the top 100 Safest Cities in America by the National Council for Home Safety and Security • 2017: Named 3rd Safest City with a population over 200,000 by National Council for Home Safety and Security • 2017: Ranked as the 3rd Safest City in America by Parenting.com • 2017: Named as one of the 50 Safest Cities in California by Safewise.com

CITY OF THE FUTURE
• 2017-2018: Ranked 4th out of more than 200 cities in the Small American City of the Future category by fDi American Cities of the Future
• 2015: Leadership in Energy and Environmental Design Gold Certificate for the Old Town Newhall Library and its effective and sustainable design features
• 2010: Top-ranked municipalities in the nation by Center for Digital Government Technology • 2009: Top-ranked municipalities in the nation by Center for Digital Government Technology

THE BEACON AWARD
The Beacon Award recognizes local governments that have implemented voluntary sustainability efforts and have demonstrated lower use of energy, water, and resources as a result. • 2018: Won Beacon Spotlight Award from the Institute for Local Government for Natural Gas Savings • 2016: Won for promoting sustainability practices and facilitating outreach efforts through our website and social media
• 2016: Won Platinum Level for “Green Santa Clarita” website for promoting sustainable development and local leadership towards solving climate change
• 2011: Achieved “Silver Status” as a California Green Community for its commitment to sustainability

DISTRICT TRANSPARENCY CERTIFICATE OF EXCELLENCE
The Special District Leadership Foundation (SDLF) is an independent and non-profit organization formed to promote good governance and best practices among California’s special districts. • 2020: District Transparency Certificates of Excellence by the Special Districts Leadership Foundation (SDLF) • 2018: District Transparency Certificates of Excellence by the Special Districts Leadership Foundation (SDLF) • 2016: District Transparency Certificate of Excellence for our outstanding efforts to promote transparency and good governance Sports/Athletics Program
• 2016: Southern California Municipal Athletic Federation (SCMAF) presented the City of Santa Clarita with the Appreciation Award
• 2014: Innovative Sports Activity Award for “Youth Sports and Healthy Families Festival Event” by the Southern California Municipal Athletic Federation (SCMAF)
• 2005: Best Public/Non-Profit Family Aquatic Center Award from the Aquatics International Magazine

AAA CREDIT RATING
AAA is the highest issuer credit rating assigned by S&P Global Ratings (S&P). A Global Ratings issue credit rating is a forward-looking opinion, a specific class of financial obligations, or a specific financial program. • 2022: S&P Global Ratings affirmed the City’s Issuer Credit Rating of AAA. Santa Clarita is one of 48 cities in California with a AAA credit rating since 2012.

California State Auditor’s Fiscal Health Analysis
• 2022: Ranked in the top 5 percentile of over 430 California cities in the “2022 California State Auditor’s Fiscal Health Analysis” report

TREE CITY USA
• 2022: Santa Clarita has won this award for 32 consecutive years • 2017: Reached Platinum level status for energy management which allows the City to qualify for bonus rebate funding with Southern California Edison
• 2016: Pinnacle Award for the “City’s Tourism Website” by the National Association of Government Web Professionals Community Energy Partnership Program

JERRY WALKER COMMITMENT TO QUALITY SERVICE AWARD
• 2019: Quality Service Award - Transit

INVESTMENT POLICY CERTIFICATE OF EXCELLENCE AWARD
This award is given out by the Association of Public Treasurers of the United States and Canada to honor excellence in written investment policy.
• 2022: Santa Clarita won for the 28th consecutive year

GOVERNMENT FINANCE OFFICERS ASSOCIATION (GFOA)
GFOA’s awards for Governmental Finance recognize innovative contributions to the practice of governmental finance that exemplify outstanding financial management. This is the highest form of recognition in the area of governmental accounting and financial reporting.
• 2022: Certificate of Achievement for Excellence in Financial Reporting from the Government Finance Officers Association of the United States and Canada for its Comprehensive Annual Financial Report – 33rd consecutive year
OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2023-2024 Page 27 of 251 Community Profile

INTERNATIONAL INSTITUTE OF MUNICIPAL CLERKS
• 2022: Program Excellence in Governance Award for City Hall Ceremonies

NATIONAL INSTITUTE FOR PUBLIC PROCUREMENT (NPI)
NPI establishes a program designed to recognize organizational excellence in public procurement. These prestigious awards recognize organizations that demonstrate excellence by obtaining a high score based on standardized criteria.
• 2021: Achievement of Excellence in Procurement Award - 11th time the City has received this award AWARD FOR CAREER EXCELLENCE IN MEMORY OF MARK E. KEANE
This award presented by the International City/County Association (ICMA) recognizes an outstanding chief local government administrator who has fostered representative democracy by enhancing the effectiveness of local elected officials and by consistently initiating creative and successful programs. • 2021: Awarded to Santa Clarita City Manager, Kenneth W. Striplin JOHN H. NAIM MEMORIAL AWARD
This award presented by the League of California Cities recognizes an outstanding municipal assistant who has contributed significantly to his or her City government and to the advancement of the community as a whole. • 2021: Awarded to Santa Clarita Assistant City Manager, Frank Oviedo

NATIONAL RECREATION & PARKS ASSOCIATION (NRPA)
• 2019: Innovation in Social Equity Award - Jakes Way Neighborhood Program

NATIONAL ASSOCIATION OF VOLUNTEER PROGRAMS IN LOCAL GOVERNMENT • 2021: Rising to Excellence Award - Volunteer Engagement Program

AMERICAN PUBLIC TRANSPORTATION ASSOCIATION
• 2022: AdWheel Award for Holiday Light Tour
• 2021: AdWheel Award for Best Special Event on COVID-19

LOS ANGELES ECONOMIC DEVELOPMENT CORPORATION
• 2022: Most Business-Friendly City Award
• 2021: Finalist for the Most Business-Friendly City Award • 2016: Most Business-Friendly City Award
• 2008: Most Business-Friendly City Award

VALLEY INDUSTRY ASSOCIATION (VIA)
• 2021: Business of the Year Award

AMERICAN PLANNING ASSOCIATION, LOS ANGELES SECTION
• 2010 Innovation in Green Community Planning Award of Merit for GreenSantaClarita.com • 2010 Planning Excellence Award for Best Practice for the Community and Character Design Guidelines • 2007 Award of Merit, Planning Implementation, Large Jurisdiction for the City of Santa Clarita Sign Compliance Program Final Phase
• 2007 Planning Excellence Award for Best Practice for the Downtown Newhall Specific Plan

AMERICAN PLANNING ASSOCIATION, CALIFORNIA CHAPTER
• 2010 Best Practices Award for the Community and Character Design Guidelines

CONSTRUCTION MANAGEMENT ASSOCIATION OF AMERICA (CMAA)
• 2019: Project Achievement Award for the 2017 - 2018 Annual Overlay and Slurry Seal Project

UNITED SATES GREEN BUILDING COUNCIL & GREEN BUSINESS CERTIFICATION, INC. • 2022: Leadership in Energy and Environmental Design (LEED) Silver Certification for the Santa Clarita Valley Sheriff ’s Station and Canyon Country Community Center projects

EMPLOYER OF THE YEAR AWARD
• 2019: California Internship Work Experience Association - Public Works CALIFORNIA DEPARTMENT OF TRANSPORTATION (Caltrans)
• 2021: Excellence in Transportation Award - Exclusive Pedestrian Crossing Cycle by Time of Day SAVE CALIFORNIA STREETS – OUTSTANDING LOCAL STREETS AND ROADS AWARDS PROGRAM Presented by the County Engineers Association of California (CCEA) and League of California Cities (Cal Cities) • 2022: Local Streets and Roads – Safety/Intelligent Transportation Projects category, “Hydrogen Fuel Cell Technology”

AMERICAN PUBLIC WORKS ASSOCIATION (APWA) SOUTHERN CALIFORNIA CHAPTER • 2022: Building Excellence Shaping Tomorrow (BEST) Award for the Active Warning Signage for Channelized Right-Turn Lanes
• 2021: BEST Award in the Recreational & Athletic Facilities category, “Canyon Country Community Center” • 2021: BEST Award in Buildings category, “Santa Clarita Sheriff ’s Station” • 2018: Outstanding Public Works Project of the Year, “Old Town Newhall Parking Structure” • 2018: Transportation Award, “Newhall Ranch Road Bridge Widening” • 2018: Best Environmental Project of the Year, “Heritage Trail from Gateway Ranch to Wildwood Canyon” • 2018: Creative and Innovative Award, “Enhancing Pedestrian Safety and Traffic Flow Through the Use of Electric Blank-Out Signs”
• 2017: Project of the Year, “Golden Valley Bridge Widening over State Route 14” • 2017: Best Environmental Project of the Year, “Open Space Trail Volunteer Program” • 2017: Top Ten Public Works Leaders of the Year Award - Director Robert Newman • 2014: BEST Improvement for Public Safety for “Old Town Newhall Roundabout” • 2014: Project of the Year for “Old Town Newhall Roundabout” • 2013: Project of the Year, “Old Town Newhall Library” • 2012: Project of the Year, “Old Town Newhall Library” • 2010: Outstanding Project of the Year, “City’s Golden Valley Road Bridge” • 2009: Project of the Year for the completion of the “Magic Mountain Parkway/Interstate 5 On and Off Ramps and Intersection Expansion Project”
• 2009: Grand Prize for Best Economic Development program in the State of California for “City’s Small Business Program”
• 2008: Grand Prize for Best Economic Development program in the State of California for “City’s Film Program” • 2008: Grand Prize for Best Economic Development program in the State of California for “City’s Tourism Program” • 2008: Innovative Design of the Year for “City’s Transit Maintenance Facility”

CALIFORNIA ASSOCIATION OF PUBLIC INFORMATION OFFICIALS (CAPIO) CAPIO’s “Excellence in Communications” awards recognize the most creative and effective in the areas of communications and marketing campaigns, newsletter production, photography, special events, writing, website development, and video production.

OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2023-2024 Page 29 of 251 Community Profile

EPIC AWARD
• 2022: Graphic Design, “Guard That Auto” Campaign
• 2022: Social Media – Best Use Overall, “City Tiktoks” • 2022: Social Media Campaign, “Santa Clarita Public Library TikTok Series” • 2022: TikTok or Reel, “Santa Clarita Public Library TikTok Series” • 2022: Video Production – Promotional – In House, “The Cube – Ice and Entertainment Center, Announcement Video”
• 2020: Graphic Design, “Sammy Stories”
• 2020: Writing, “Saugus Strong” Article
• 2020: Social Media – Best Use Overall, “Saugus Strong Tiles” • 2019: Preparedness/Public Safety Education, “Heads Up Traffic Safety Campaign” • 2018: Social Media/New Media, Large Population, “Sammy Clarita” • 2018: Crisis Communications/Public Safety Educational Campaign, “Heads Up” • 2017: Crisis Communications/Public Safety Educational Campaign, “Sand Canyon Fire Crisis Communications Efforts”
• 2016: Multi Year Strategic Planning and Execution for the City’s, “Road Resurfacing Project” • 2016: Special Event/Reoccurring for, “Light Up Main Street” • 2016: Most Creative/Dollar Stretcher for the City’s, “DIVERT Task Force” • 2015: Video Production Series, “State of the City Video” • 2015: Internal Newsletter, “City Call”
• 2014: Video Production Series, “State of the City Video” • 2013: Newsletter/Special Publication, “SEASONS Magazine” • 2013: Electronic Online Newsletter, “Hike Santa Clarita” • 2013: Marketing/Communications, “DUI Campaign”
• 2013: Crisis Communication, “Heroin Kills”
• 2013: Special Event, “Cowboy Festival”
• 2012: Electronic Video Production, “SENSES Public Service Announcement” • 2008: City’s Public Safety Program, “Pull to the Right” • 2008: City’s Website, “SCVSheriff.com”

AWARD OF DISTINCTION
• 2022: Communication and Marketing Process, “The Cube – Ice and Entertainment Center” • 2022: Creative Marketing, ““State of the City” Augmented Reality” • 2019: In-House Communications or Marketing Plan, “Innovative SCV Campaign” • 2018: One-Time Special Event, Large Population, “Las Vegas Vigil” • 2016: eGovernment Services, “Road Resurfacing”
• 2015: “On the Job Series”

AWARD OF MERIT
• 2016: External Publications for the City’s Quarterly Publication of SEASONS magazine • 2015: For “State of the City” videos

CITY-COUNTY COMMUNICATIONS AND MARKETING ASSOCIATION (3CMA) 3CMA is the nation’s premier network of local government communications. The “SAVVY” awards are presented for creative and successful programs for different divisions of Communication and Marketing.

COMMUNICATOR OF THE YEAR
• 2021: Awarded to Santa Clarita Communications Manager, Carrie Lujan

SAVVY AWARDS
• 2022: Award of Excellence – Marketing and Tools – Best Use of Humor, “Santa Clarita TikToks” • 2022: Marketing & Tools – Branding/New Logo, “The Cube – Ice and Entertainment Center” • 2022: Social Media, “Santa Clarita Public Library TikTok Series” • 2022: Silver Circle Special Events – One-Time Event, “The Cube Grand Opening” • 2022: Silver Circle Video – Public Service Announcement, “Worst Game Ever” Guard That Auto Campaign • 2022: Award of Excellence – Graphic Design – Art, “The Cube – Ice and Entertainment Center” • 2021: Most Innovative Communications, “Santa Clarita Virtual State of the City” • 2021: Go Green Savvy award, “Recycle Hero”
• 2021: Best Use of Social Media Savvy, “Saugus Strong Tiles” • 2021: Silver Circle Graphic Design Art, “Sammy Stories- Meet Sammy Clarity” • 2021: Silver Circle Special Events One-Time Event, “Saugus Strong Vigil” • 2019: Award of Excellence for “Firefighters & Puppies - Best Campaign” • 2019: Savvy award for “Heads Up! PSA Teen Contest - Resident Participation” & “Stolen Collection - Most Innovative”
• 2019: Silver Circle award for “State of the City Newsletter - Graphic Design” & “Heads Up! PSA” • 2018: Award of Excellence, Graphic Design and Publication, “State of the City Newsletter” • 2018: Marketing Tools - Best Use of a Promotional Item, “I Found Sammy!” • 2018: Communications or Marketing Plan, “Heads Up”
• 2018: Silver Circle Award - Special Event/one Time Event, “Las Vegas Vigil” • 2017: Digital Interactive, “SantaClaritaArts.com”
• 2017: Most Innovative, “Drive.Focus.Live.”
• 2016: One-Time Special Programming, “Virtual Video Tour” • 2015: Silver Circle Award, “On the Job Series”
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Form of Government
The City of Santa Clarita is a General Law City operating under a Council-Manager form of local municipal government, with the City Council acting as the part-time legislative body of the City. Five members are elected to the City Council at large on a nonpartisan basis, with members serving four-year terms. Elections are staggered every two years, with the Council-appointed Mayor serving a one-year term and acting as presiding officer.

The City Council appoints a City Manager to be the Chief Administrative Officer responsible for the day-to-day operations of the City. The City Manager’s duties include appointing Department Directors, who are then responsible for the day-to-day operations of their departments. Department Directors then have the task of hiring Division Managers and support staff members.

Also appointed by the City Council is the City Attorney, who is the legal advisor to the Council, Commissioners, and other City officials.

Assisting the City Council in serving the Santa Clarita communities are a variety of boards and commissions which address specific needs within their particular realm of responsibility. Each board and commission has the opportunity to be involved in a wide range of activities from reviewing City ordinances to recommending major revisions to City programs. Public meetings are held on a regular basis.

OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2023-2024 Page 33 of 251 Community Profile
Commissions

COMMISSIONS
April Scott-Goss, Chair
Patti Rasmussen, Vice-Chair
Susan Shapiro
Andrea Vibe
Dr. Michael Millar
Skye Ostrom, Chair
Jonathan Waymire, Vice-Chair
Don Cruikshank
Henry Rodriguez
Peggy Stabile
Renee Berlin, Chair
Tim Burkhart, Vice-Chair
Patsy Ayala
Lisa Eichman
Dr. Dennis Ostrom
Arts Commission
The Arts Commission is a five-member commission appointed by the City Council to consider and advise the Council on arts-related issues such as public art, arts education, facilities, and other areas.

Parks, Recreation and Community Services Commission
The Parks, Recreation and Community Services Commission is a five-member commission appointed by the City Council to make recommendations to the Council on all matters pertaining to parks and public recreation.

Planning Commission
The Planning Commission is a five-member commission appointed by the City Council to consider and decide upon various applications for land use and land development in the City, including the implementation of the General Plan, Zoning Ordinance, and other land use regulations, and recommendations on development applications.

DEPARTMENT AND DIVISION 22/23 23/24
Administrative Services
Administration
Director of Administrative Services 1.00 1.00
Senior Management Analyst 1.00 1.00
Executive Administrative Assistant 1.00 1.00
Finance
Finance Manager 1.00 1.00
Finance Administrator 1.00 1.00
Payroll Administrator 1.00 1.00
Senior Financial Analyst 1.00 1.00
Financial Analyst 4.00 4.00
Payroll Technician 1.00 2.00
Project Technician 2.00 2.00
General Accounting Specialist 2.00 2.00
Account Clerk 5.00 4.00
Information Services
Information Services Manager 1.00 1.00
Purchasing and Contracts Administrator 1.00 1.00
City Clerk 1.00 1.00
Senior Information Technology Analyst 3.00 3.00
Information Technology Analyst 5.00 5.00
GIS Technician 1.00 1.00
Administrative Analyst 1.00 1.00
Information Technology Specialist 6.00 6.00
Deputy City Clerk 1.00 1.00
Buyer 2.00 2.00
Project Technician 3.00 3.00
Mail Services Specialist 1.00 1.00
Administrative Assistant 2.00 2.00
Mail Clerk 3.00 3.00
Office Assistant 1.00 1.00
Special Districts
Special Districts Manager 1.00 1.00
Landscape Maintenance Administrator 1.00 1.00
Urban Forestry Administrator 1.00 1.00
Project Development Coordinator 4.00 4.00
Tree Specialist 2.00 2.00
Landscape Maintenance Specialist 4.00 4.00
Project Technician 1.00 1.00
Administrative Assistant 1.00 1.00
Program Specialist 1.00 1.00
Tree Trimmer 3.00 3.00
Full-Time Equivalent 72.00 72.00
Approved Regular Full-Time Equivalent
Positions in the City by Departments
OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2023-2024 Page 35 of 251 Community Profile
DEPARTMENT AND DIVISION 22/23 23/24
City Manager’s Office
Administration
City Manager 1.00 1.00
Assistant City Manager 1.00 1.00
Assistant to the City Manager 1.00 1.00
Intergovernmental Relations Officer 1.00 1.00
Senior Management Analyst 1.00 1.00
Administrative Analyst 1.00 0.00
Executive Office Administrator 1.00 1.00
Executive Administrative Assistant 1.00 1.00
Administrative Assistant 1.00 1.00
Office Assistant 1.00 1.00
Communications
Communications Manager 1.00 1.00
Communications Specialist 3.00 4.00
Graphic Artist 1.00 0.00
Administrative Assistant 1.00 1.00
Program Specialist 1.00 1.00
Council
City Council Member 5.00 5.00
Full-Time Equivalent 22.00 21.00

DEPARTMENT AND DIVISION 22/23 23/24
Community Development
Administration
Director of Community Development 1.00 1.00
Administrative Assistant 2.00 1.00
Building and Safety
City Building Official 1.00 1.00
Senior Engineer 2.00 2.00
Engineer 3.00 3.00
Assistant Engineer 1.00 1.00
Project Manager 1.00 1.00
Supervising Building Inspector 1.00 1.00
Project Development Coordinator 2.00 2.00
Senior Building Inspector 2.00 2.00
Permit Specialist 3.50 3.50
Administrative Assistant 1.00 1.00
Office Assistant 4.00 4.00
Building Inspector II 7.00 7.00
Community Preservation
Community Preservation Manager 1.00 1.00
Senior Code Enforcement Officer 2.00 2.00
Administrative Analyst 2.00 2.00
Graffiti Coordinator 1.00 1.00
Project Technician 1.00 1.00
Graffiti Specialist 1.00 1.00
Administrative Assistant 1.00 1.00
Graffiti Worker 3.00 3.00
Office Assistant 1.00 1.00
Code Enforcement Officer II 6.00 6.00
Planning
Planning Manager 1.00 1.00
Senior Planner 1.00 2.00
Associate Planner 6.00 5.00
Assistant Planner II 3.00 2.00
Assistant Planner I 1.00 2.00
Administrative Assistant 0.00 1.00
Office Assistant 1.00 1.00
Full-Time Equivalent 63.50 63.50
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DEPARTMENT AND DIVISION 22/23 23/24
Economic Development
Administration
Director of Economic Development 1.00 1.00
Senior Management Analyst 1.00 1.00
Executive Administrative Assistant 1.00 1.00
Arts and Events
Arts and Events Manager 0.00 1.00
Arts and Special Events Manager 1.00 0.00
Arts and Events Administrator 0.00 2.00
Arts and Special Events Administrator 2.00 0.00
Arts and Events Supervisor 0.00 4.00
Arts and Special Events Supervisor 4.00 0.00
Arts and Events Coordinator 0.00 6.00
Arts and Special Events Coordinator 6.00 0.00
Recreation and Community Services Coordinator 2.00 2.00 Administrative Assistant 1.00 1.00
Office Assistant 1.00 1.00
Economic Development
Economic Development Associate 2.00 2.00
Administrative Analyst 3.00 3.00
Project Technician 4.00 4.00
Permit Specialist 1.00 1.00
Transit
Transit Manager 1.00 1.00
Transit Coordinator 1.00 1.00
Administrative Analyst 4.00 4.00
Office Assistant 4.00 4.00
Full-Time Equivalent 40.00 40.00

DEPARTMENT AND DIVISION 22/23 23/24
Human Resources and Library Services
Administration
Director of HR and Library Services 1.00 1.00
Management Analyst 0.00 1.00
Administrative Assistant 1.00 1.00
Human Resources
Human Resources Manager 1.00 1.00
Employee and Labor Relations Administrator 1.00 0.00
Senior Human Resources Analyst 1.00 2.00
Human Resources Analyst 2.50 2.50
Recreation and Community Services Supervisor 1.00 1.00
Administrative Analyst 1.00 2.00
Human Resources Technician 3.00 3.00
Office Assistant 1.00 1.00
Library
City Librarian 1.00 1.00
Library Administrator 3.00 3.00
Senior Librarian 3.00 3.00
Librarian 15.00 15.00
Library Assistant 10.00 10.00
Office Assistant 3.00 3.00
Full-Time Equivalent 48.50 50.50
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DEPARTMENT AND DIVISION 22/23 23/24
Neighborhood Services
Administration
Director of Neighborhood Services 1.00 1.00
Senior Management Analyst 1.00 1.00
Executive Administrative Assistant 1.00 1.00
Environmental Services
Environmental Services Manager 1.00 1.00
Stormwater Compliance Administrator 1.00 1.00
Administrator 1.00 1.00
Project Development Coordinator 1.00 1.00
Administrative Analyst 1.00 1.00
Environmental Field Specialist 2.00 2.00
Supervisor 1.00 1.00
Project Technician 2.50 2.50
Administrative Assistant 1.00 1.00
Street Maintenance Worker 6.00 6.00
Facilities Maintenance
Administrator 1.00 2.00
Supervisor 4.00 4.00
General Maintenance Specialist 8.00 8.00
General Maintenance Worker 9.00 10.00
Parks
Parks Manager 1.00 1.00
Parks Administrator 2.00 1.00
Project Development Coordinator 1.00 1.00
Supervisor 4.00 4.00
Groundskeeper II 6.00 8.00
Administrative Assistant 1.00 1.00
Groundskeeper I 15.00 19.00
Parks Planning and Open Space
Parks Planning and Open Space Manager 1.00 1.00
Acquisition Analyst 1.00 1.00
Administrator 1.00 1.00
Project Manager 2.00 2.00
Supervisor 1.00 1.00
Groundskeeper I 3.00 0.00
Groundskeeper II 3.00 1.00
Full-Time Equivalent 84.50 86.50

DEPARTMENT AND DIVISION 22/23 23/24
Public Works
Administration
Director of Public Works 1.00 1.00
City Engineer 1.00 1.00
Senior Management Analyst 1.00 1.00
Administrative Analyst 1.00 0.00
Executive Administrative Assistant 1.00 1.00
Office Assistant 1.00 1.00
CIP
Assistant City Engineer 1.00 1.00
Senior Engineer 4.00 4.00
Environmental Administrator 1.00 1.00
Engineer 3.00 4.00
Administrator 1.00 1.00
Assistant Engineer 2.00 2.00
Project Manager 3.00 1.00
Project Development Coordinator 4.00 4.00
Supervising Public Works Inspector 1.00 1.00
Administrative Analyst 1.00 2.00
Administrative Assistant 1.00 1.00
Office Assistant 2.00 2.00
Public Works Inspector 3.00 3.00
Engineering Services
Assistant City Engineer 1.00 1.00
Senior Engineer 2.00 2.00
Engineer 2.00 3.00
Assistant Engineer 1.00 0.00
Project Manager 1.00 1.00
Project Development Coordinator 2.00 2.00
Supervising Public Works Inspector 1.00 1.00
Engineering Technician 1.00 1.00
Permit Specialist 1.00 1.00
Administrative Assistant 1.00 1.00
Public Works Inspector 3.00 3.00
General Services
General Services Manager 1.00 1.00
Administrator 2.00 2.00
Supervising Vehicle Maintenance Mechanic 1.00 1.00
Supervisor 3.00 3.00
Administrative Assistant 1.00 1.00
Office Assistant 1.00 1.00
Vehicle Maintenance Mechanic 3.00 3.00
Street Maintenance Worker 18.00 18.00
Vehicle Maintenance Technician 1.00 1.00
OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2023-2024 Page 41 of 251 Community Profile
DEPARTMENT AND DIVISION 22/23 23/24
Public Works (continued)
Traffic
Assistant City Engineer 1.00 1.00
Senior Traffic Engineer 2.00 2.00
Traffic Signal System Administrator 1.00 1.00
Engineer 2.00 0.00
Senior Planner 1.00 1.00
Senior Project Manager 1.00 1.00
Assistant Engineer 1.00 2.00
Project Manager 0.00 1.00
Transportation Planning Analyst 1.00 1.00
Traffic Signal Specialist 1.00 1.00
Engineering Technician 1.00 1.00
Traffic Signal Technician 1.00 1.00
Administrative Assistant 1.00 1.00
Full-Time Equivalent 94.00 93.00
Recreation and Community Services
Administration
Director of Recreation and Community Services 1.00 1.00 Senior Management Analyst 1.00 1.00
Executive Administrative Assistant 1.00 1.00
Office Specialist 0.40 0.40
Office Assistant 1.00 1.00
Recreation and Community Services
Recreation and Community Services Manager 1.00 1.00
Recreation and Community Services Administrator 3.00 3.00 Recreation and Community Services Supervisor 10.00 10.00 Recreation and Community Services Coordinator 16.00 16.00 Project Technician 1.00 1.00
Administrative Assistant 1.00 1.00
Program Specialist 9.00 9.00
Office Assistant 2.00 2.00
Preschool Teacher 4.00 4.00
Aquatics Specialist 2.00 2.00
Full-Time Equivalent 53.40 53.40
Total City Staff Full-Time Equivalent 477.90 479.90

City Philosophy
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OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2023-2024 Page 45 of 251 Community Profile

PARKS & RECREATION
5-YEAR PLAN
SC 2025 ACTION ITEM

BUILDING AND CREATING COMMUNITY
YEAR 3 PERFORMANCE MEASURE
Complete construction of the Central Park Buildout Project by adding four new sports fields, additional parking, restroom, and an upgraded dog park.

Implement the Parks and Recreation 5-Year Plan.

Open and program the new Canyon Country Community Center.

Complete design and begin construction of Via Princessa Park.

Complete community outreach and open the Arts/Cultural and Veterans Center.

Complete the Master Plan for the Pioneer Oil Refinery Park.

Complete and place in service the Vista Canyon Metrolink Station.

As City Parks are improved or developed, expand accessibility by providing inclusive play elements.

Design and construct an inclusive playground on the west side of the City.

Redesign the second phase of the Master Plan for the Santa Clarita Sports Complex expansion.
• Complete the construction of the Central Park Buildout project. • Integrate technology into parks, facilities, and programming. • Enhance facilities for multi-functional use and programming. • Promote education and awareness on the use of multi-use trails, including additional signage and literature.
• Complete the design of the Roller Skating Rink at the Santa Clarita Sports Complex.
• Track progress made within each focus area of the 5-Year Plan. • Enhance opportunities for seniors and teens.
• Continue design of Via Princessa Park.
• Monitor the progress of Los Angeles County’s second phase analysis of the former Senior Center site.
• Finalize design for park and historic structures and begin construction. • Complete construction and open the Vista Canyon Multi-Modal Center. • Complete the design at Bouquet Canyon Playground that will include inclusive elements.

ACTION ITEM IS COMPLETE
• Continue the updated design of the Santa Clarita Sports Complex expansion.

SC 2025 ACTION ITEM
BUILDING AND CREATING COMMUNITY (Continued)
YEAR 3 PERFORMANCE MEASURE
Complete construction of subsequent phases of the Sand Canyon Trail where right of way access is attainable.

Continue to implement traffic circulation upgrades to improve intersection safety and enhance traffic flow.

Complete design and begin construction of Dockweiler/13th Street.

Complete the design of Via Princessa Roadway between Isabella Parkway and Golden Valley Road.

Install an automated traffic system to notify City staff of unforeseen traffic incidents and improve response time to mitigate traffic congestion along major corridors.

Implement the updated 2020 Non-Motorized Transportation Plan to create more opportunities for routine walking and biking throughout the City.

Partner with Family Promise SCV with the development of their transitional housing project on Newhall Avenue.

Partner with Bridge to Home with the development of the permanent homeless shelter project on Drayton Street.

Conduct feasibility study, design, and construct a second bike park in the community.

Conduct a comprehensive needs assessment and facility study for the Santa Clarita Public Library
Reevaluate and update the original development plan for David March Park.

Increase Open Space acreage and continue conservation efforts.

Pursue State of California Historical Designation for La Puerta, located in Elsmere Canyon, as well as recognition as a trail loop by the U.S.

Forest Service.
• Continue negotiations for outstanding easements for the Sand Canyon Trail and construct trail segments when easements are obtained. • Begin construction of bridge segments along the Sand Canyon Trail. • Complete construction of circulation improvements at the intersection of Orchard Village Road and Wiley Canyon Road and at the intersection of Bouquet Canyon Road and Bouquet Canyon Plaza.
• Continue negotiations for the relocation of the Los Angeles County Yard and begin acquisition of the required right-of-way for the Dockweiler Drive Extension project.
• Continue the design of Via Princessa Roadway, between Isabella Parkway and Golden Valley Road.
• Perform beta testing of the City’s traffic signal system to identify abnormal traffic patterns, occurrences, and counts with freeway traffic. • Ensure final release performs as expected and devices in the field are operating and counting properly.
• Continue design for the Saugus I: Bouquet Canyon Road to Central Park. • Complete construction of the Newhall Area Bicycle Facility, which will provide bicycle connectivity along Walnut Street from the Old Town Newhall area to the South Fork Trail, and install a new traffic signal at Lyons Ave and Walnut Street. • Continue partnership with Family Promise SCV on the development of their transitional housing project on Newhall Avenue.
• Facilitate the commencement of construction of the permanent homelessness shelter at Drayton Street.
• Complete Blue Cloud Bike Park design and prepare construction documents for solicitation of bids.
• Continue to research consultant service options to conduct a needs assessment.
• Develop construction drawings for Phase II construction. • Increase Open Space acreage to build the green belt around the City’s boundary, focusing on multiuse trail connectivity.
• Begin to develop trail design concepts recognizing historic area.

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SC 2025 ACTION ITEM

COMMUNITY ENGAGEMENT
YEAR 3 PERFORMANCE MEASURE
Develop, produce, and support events that celebrate Santa Clarita’s diversity, including a signature event series at the new Canyon Country Community Center.

Update/Create a new City website that aims to increase accessibility and engagement.

Increase community engagement and service awareness through the relaunch of the “You’ve Got a Friend at City Hall” campaign and City Store.

Utilize new technology to enhance communication campaigns and outreach, and continue evolving and assessing social media platforms.

Research and consider a feasible location for a Santa Clarita Cultural Center.

Expand community programming specifically geared toward at-risk teens.

Analyze progress and create a status report for the Arts Master Plan so the plan will continue to serve as a guiding arts document through 2025.

Create a Library-based homeschooling program through partnerships and provide enhanced collections and resources to support homeschooling families.

Continue implementation of the Community Plan to Address Homelessness through facilitation of the Community Task Force.

Develop and launch a mobile library solution for disadvantaged communities, homebound residents, and students.
• Produce “Celebrate” Cultural Series at the new Canyon Country Community Center.
• Produce Free to Be Me Music Festival Continue planning and marketing the event for the new date.
• Produce the “Scenes” Cultural Music and “Through the Lens” Film Series at the MAIN.
• Launch a redesigned City website on santaclarita.gov. • Continue implementation of the “You’ve Got a Friend at City Hall” campaign. • Continue to grow City social media presence and assess emerging platforms. • Complete Feasibility Study.
• Create opportunities and remove barriers for high risk youth/teens in hard-to-reach neighborhoods to participate in recreation and enrichment opportunities in neighborhoods and at Community Centers.

ACTION ITEM IS COMPLETE
• Increase programming opportunities and further develop the collection to support the curriculum.
• Implement the 2022-24 Community Action Plan to Address Homelessness through facilitation of the Community Task Force.
• Secure funding for and begin repurposing an existing fleet vehicle to serve as the Mobile Library.

SC 2025 ACTION ITEM

SUSTAINING PUBLIC INFRASTRUCTURE
YEAR 3 PERFORMANCE MEASURE
Continue efforts to preserve historic infrastructure and material.

Continue the Annual Overlay and Slurry Seal Program to ensure highquality roadways.

Conduct a needs assessment and facility study for the City’s park facilities and the staff buildings/maintenance yard at Central Park and the Corporate Yard.

Rehabilitate older parks and recreation facilities to enhance internal operational efficiency and overall user experience.

Prepare updated reserve studies for all 60 financially independent Landscape Maintenance District local zones, as well as the Areawide zone and Streetlight Maintenance District.

Continue the Bridge Preventative Maintenance Program.

Continue sidewalk monitoring and maintenance to ensure safe paths of travel along City sidewalks and access ramps.

Implement a phased Bus Stop Improvement program focused on improving customer amenities, access to bus stops, sidewalks, ADA ramps, wayside signage, and the enhancement of lighting and displays.

Complete Copper Hill Bridge widening construction and trail improvements in conjunction with the Tesoro Highland Project. • Identify measures needed to safeguard and preserve historical materials. • Complete the design and construction of the Fiscal Year 2022-23 Overlay and Slurry Seal Program.
• Begin formal design process for the long term development plan for the Central Park Maintenance Yard.
• Update the Park Asset Condition Report to determine amenity replacement/ rehabilitation needs, and forecast associated FY 2024-25 budget requests. • Complete updated Reserve Study for all remaining LMD Zones. • Complete construction of the 2017-18 Bridge Preventative Maintenance Program, which will address maintenance needs at six bridge locations throughout the City.
• Continue sidewalk inspection program in order for the backlog of sidewalk replacement extends for no more than one year.
• Design and install improved signage and new QR code placards. • Continue working with the developer to finalize design plans and begin construction of the Copper Hill Bridge widening and associated road and trail improvements.

OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2023-2024 Page 49 of 251 Community Profile
SC 2025 ACTION ITEM

ENHANCING ECONOMIC VITALITY
YEAR 3 PERFORMANCE MEASURE
Collaborate with the Economic Development Corporation and Chamber of Commerce to attract businesses and jobs to Santa Clarita.

Attract new and retain existing opportunities for tourism in the City.

Complete the rehabilitation and rebranding of The Cube ice rink to generate tourism and large special events.

Develop a five-year plan to strategically expand the installation of fiber Citywide to support businesses.

Complete a comprehensive update of the Old Town Newhall Specific Plan.

Create a Town Center Specific Plan.

Attract new and retain existing opportunities for filming in the City.

Develop a plan to use Tourism Marketing District funding for capital improvements that would serve visitors to the City’s public facilities.

Continue the administration of the COVID-19 response funding and advocate for additional resources through the duration of the economic recovery.

Create a Zen Garden as a tourist attraction.
• Continue to work with SCVEDC to bring new businesses and high quality jobs to Santa Clarita and retain existing businesses.
• Attract two large-scale events to promote tourism and increase economic benefit to the City and local businesses.
• Develop strategies and procedures for utilizing ice coverings at The Cube to host large scale events.
• Continue the pursuit of a Public-Private Partnership (P3) via direct discussions with interested partners.

ACTION ITEM IS COMPLETE
• Draft Specific Plan document and Environmental Document and conduct a public hearing process.
• Collaborate with new and expanding movie ranches and studios to help facilitate their growth.
• Implement strategies developed in the Tourism Marketing District Fund Strategic Plan.
• Complete all reporting requirements and demonstrate full utilization of eligible expenditures under the American Rescue Plan Act of 2021 (ARPA) State and Local Fiscal Recovery Funds.
• Complete construction of the Meditation Garden.

SC 2025 ACTION ITEM

COMMUNITY BEAUTIFICATION AND SUSTAINABILITY
YEAR 3 PERFORMANCE MEASURE
Complete the inventory of the urban forest to document tree locations and conditions, and use inventory to assist with future urban forestry planning.

Continue the median beautification program, including the renovation of turf segments, replacement of antiquated irrigation systems, installation of water efficient plants, and potential construction of new landscaped medians.

Administer a robust Graffiti Removal Program that includes education, prevention, and enforcement components.

Complete energy efficiency and ultraviolet lighting upgrades to all City facilities.

Install trash capture devices to trap and prevent trash from entering storm drains and making its way into the Santa Clara River.

Work toward the stormwater infiltration requirements set forth in the Upper Santa Clara River Enhanced Watershed Management Program (EWMP).

Develop a Citywide neighborhood outreach, rehabilitation, and beautification program.

Ensure that 50% of all new bus purchases are zero emission.

Continue efforts to achieve the goal of 75% solid waste diversion through the implementation of various programs including increased organic waste diversion.
• Complete the documentation of 24,000 trees for addition to the inventory.
• Continue landscape design of the existing on and off-ramps at Newhall Avenue and the State Route 14 freeway.
• Continue design efforts to support the future installation of gap closure parkway and median beautification improvements along Magic Mountain Parkway between Tourney Road and Avignon Drive.
• Maintain service excellence through the removal of graffiti within 24 hours of being reported 99 percent of the time.
• Host the 2nd Annual Graffiti Removal Day community event, and continue to build awareness related to graffiti in the City through outreach and education.
• Complete construction of lighting, HVAC, building control, and irrigation projects at all facilities identified in the Citywide Energy Efficiency Project. • Begin design and engineering of the solar infrastructure. • Update overall trash policy compliance plan.
• Install 100 trash capture devices.
• Obtain approval of the revised EWMP from the Regional Board, and obtain Measure W Regional Program funds for the Via Princessa Park Infiltration project.
• Host “Preserving Canyon Country Community Day” to promote City services and help gain buy-in for a Citywide rehabilitation program. • Award contract for two hydrogen fuel cell buses and three hydrogen fuel cell buses.
• Construct hydrogen fueling station.
• Complete the waste hauler transition, including implementation of new waste services franchise agreement and food waste recycling program for all residents and businesses.

OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2023-2024 Page 51 of 251 Community Profile
SC 2025 ACTION ITEM

ORGANIZATIONAL EXCELLENCE
YEAR 3 PERFORMANCE MEASURE
Deliver a customer service based training program for City contract service providers.

Explore opportunities for additional City-sponsored wellness initiatives, including celebrations and recognitions of staff and our contract partners for their contributions to the organization.

Transition to digital automation to streamline processes and enhance the resident service experience.

Expand flexible, online in-house learning through micro-learning.

Continue efforts in preventing large-scale mining in Soledad Canyon.

Ensure an acceptable alignment of the California High Speed Rail project.

Create and implement a post-pandemic program for the organization, focusing on employee engagement and motivation.

Annually review the City’s Executive and Legislative Platform to further the interests of the City and employ an active advocacy program.

Maintain effective partnerships with Los Angeles County and the 5th District Supervisor to address changing priorities in the Santa Clarita Valley.

Continue the development and implementation of an organization-wide succession plan.

Review and evaluate the Santa Clarita 2025 Plan on an annual basis to ensure continued relevancy and address changing needs in the community.
• Launch new customer service trainings to specific to City contract service providers.
• Offer at least eight innovative and relevant employee wellness initiatives.
• Complete the implementation of electronic records retention to enhance the application of the City’s Records and Information Management Program and launch a public records portal for self service. • Incorporate microlearning into existing training programs in support of core and leadership competencies.
• Advocate for the prevention of large scale mining in Soledad Canyon. • Advocate for an alignment that is consistent with the City Council’s adopted position.
• Continue coordination of recommendations as set forth through the postpandemic report. • Secure City Council adoption of Legislative and Executive Platform. • Conduct monthly meetings with District staff on issues of mutual interest. • Conduct an annual joint public meeting between the City Council and Supervisor.
• Continue development of organization-wide Individual Development Plan. • Maintain processes for quarterly tracking, monitoring, and reporting on action items.

SC 2025 ACTION ITEM

PUBLIC SAFETY
YEAR 3 PERFORMANCE MEASURE
Continue to address crime trends through strategic operations to maintain record-low crime rates and the community’s “Safest City” designation.

Complete construction of the new Santa Clarita Valley (SCV) Sheriff’s Station and successfully transition operation of the new facility.

Develop a comprehensive emergency preparedness plan that addresses both internal and external needs and trends such as active shooter training, earthquake preparedness, Emergency Operations Center activation, etc.

Conduct a facility and equipment needs assessment to improve and enhance emergency response efforts by the City to include new potential threats such as Public Safety Power Shutoff events.

Create an Emergency Response Stakeholder Group comprised of the City, Sheriff, and Fire and facilitate quarterly meetings.

Acquire a City Mobile Incident Command Post for increased situational awareness and effective communication with other agencies during emergencies.

Evaluate and apply for law enforcement grant funding opportunities to increase service capacity, improve technology, and target specific areas of crime.

Increase presence and engagement between the community and local law enforcement through social media outreach and by hosting at least four community events per year.

Develop and implement Crime Prevention Unit (CPU) priorities to encourage collaboration with other agencies and assist with complex issues in the community such as homelessness.

Complete a workload analysis to review resource allocations (units/ overhead) at the SCV Sheriff’s Station that adequately supports the growth of the community and the needs of the residents.

Procure and implement new technology, such as Automated License Plate Readers (ALPRs), into the SCV Sheriff’s Station operations to improve antiquated operations and increase efficiencies.

Continue facilitation of the Traffic Safety Team to maintain a record-low collision rate.
• Continue implementation of crime reduction campaigns that aim to reduce Part 1 crimes in the City.

ACTION ITEM IS COMPLETE
• Expand the comprehensive emergency preparedness plan to reflect the ongoing needs of our organization and community, including the development and implementation of an active shooter functional threat assessment, practice Emergency Operations Center activation drill, and evacuation drills at City facilities.
• Expand emergency preparedness functional needs assessments to include the development of a formal Response Team, annual emergency radio drills, and trauma kit inventory audits.
• Facilitate four quarterly meetings designed to enhance inter-agency communication and engage in multi-agency training among law enforcement, public utility companies, and local school districts.
• Initiate the purchase of a Mobile Command Unit.
• Review grant opportunities and eligibility requirements for law enforcement related grant funding opportunities.
• Pursue training opportunities to enhance community engagement and social media outreach.
• Coordinate and host four community events, annually.
• Conduct inter-agency meetings to develop CPU priorities to address complex public safety issues in the community.
• Advocate for units/overhead allocations that adequately supports the growth of the community and the needs of residents.
• Coordinate with the SCV Sheriff’s Station on reviewing and investing in technology and other resources to enhance station response and overall station operations.
• Continue quarterly Traffic Safety Committee meetings to identify the primary collision factors for severe and fatal collisions. Use recently approved Local Roadway Safety Plan (LRSP) to identify recommended safety mitigations to reduce severe and fatal collisions.

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User’s Guide

BUDGET AND CAPITAL IMPROVEMENT PROJECTS GUIDE
Purpose of an Annual Budget
The basic purpose of the City of Santa Clarita’s budget is to serve as a “blueprint” for providing City services and a working financial plan, as well as providing a communication tool for City residents, businesses, and employees. The document is specifically designed to give clear and accurate information to the community with respect to how its local government is organized and operates. The Capital Improvement Program (CIP) provides a comprehensive capital planning document and a context for future capital budget allocations.

The City of Santa Clarita’s Municipal Code requires the City Manager to present a balanced budget, in which ongoing revenues match or exceed ongoing expenditures, to the City Council each year. This document authorizes appropriations or eligible expenditures for the City’s fiscal year, which runs from July 1 to June 30 of the following year.

Budget & Capital Improvement Projects Preparation
The budget is prepared each year by the City Manager’s Office and the Administrative Services Department, in cooperation with other City departments and other agencies which receive public funds. The CIP is prepared each year by the Public Works Department, the City Manager’s Office, and the Administrative Services Department. The CIP preparation process has been integrated into the budget process.

In January of every year, each department is presented with a Budget Preparation Guide. The Finance Division provides estimated revenues for the coming year, as well as year-end projected revenues for the current fiscal year.

Department expenditure and CIP requests are prepared reflecting these projected revenue trends and estimates. In February, the departments then submit their proposed budgets and requests for the upcoming fiscal year to the City Manager. The review of the budget is the responsibility of the City’s Budget Team. In March and April, the Budget Team analyzes each individual budget and either approves, denies, or revises the requested funding amounts.

The final product becomes part of the draft, proposed Annual Budget and CIP document presented to the City Council.

The City Council has appointed a Council Budget Committee that meets during the budget process. Budget study sessions are conducted with the City Council and the Commissions in the months of February and May. Citizens have an opportunity to comment on the draft document during the public hearing in June. During the budget study session and the public participation period, the draft Annual Budget and CIP document may be revised or amended to reflect spending priorities that may differ from those presented in the draft document. The final Annual Budget, with the corresponding CIP Budget, is adopted by resolution of the City Council and takes effect on July 1. Once adopted, the City of Santa Clarita has a new operating budget and fiscal plan for the coming year, and a program for capital spending.

OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2023-2024 Page 55 of 251 User’s Guide
The calendar below reflects the timeline and process for the planning and preparation of the Annual Budget and Capital Improvement Program Document:

Level of Control and Changes to Adopted Budget
From the effective date of the budget, the amounts stated as proposed expenditures become appropriations for the various City departments and capital improvement projects. These formal budgets are employed as a management control device during the year for the General Revenue Fund and all Special Revenue Funds. The City has prepared a line-item detail, which lists each account group within each of the three expenditure categories. This annual budget format is designed to provide a more comprehensive management and fiscal planning system to aid in the achievement of goals and objectives at the operational levels consistent with the City Council’s policies.

Additional expenditures for capital outlay items must be approved by the City Manager and City Council. Funds appropriated for salaries and benefits may not be expended for any other purpose without the approval of the City Manager or his designee. The City Manager or his designee may transfer funds within and between programs and departments.

Budgetary control, the level at which expenditures cannot legally exceed the appropriated amount, is exercised at the category level, with the exception of the Capital Improvement Program. The budgetary control for the Capital Improvement Program is at the program level. Generally, there are two types of budget transfers:

Budget Adjustment: This is a transfer that 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 or his designee.

Department heads have discretion to reapportion funds between certain line-items within a program, but may not exceed the total appropriated amounts for each category.

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 require formal action by the City Council.

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 fiscal 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. The City Council must also appropriate reserves in case of emergencies or unusual circumstances • Transfers between funds require formal action by the City Council Unexpended appropriations automatically lapse at the end of the fiscal year, and are included in the ending fund balance calculations within each fund.

BUDGET CALENDAR 2023-2024
January 9 Budget Kick-Off Meeting with Staff
January 30 City Council Budget Committee Meeting
February 7 Joint City Council, Planning, Parks, Recreation and Community Services, and Arts Commissions Budget Study Session
February 23 Final Proposed Budget Package Due to the City Manager March 16 Department Budget Discussions
March 27 Capital Improvement Program Budget Funding Meeting April 26 City Council Budget Committee Meeting
May 2 Joint City Council, Planning, Parks, Recreation and Community Services, and Arts Commissions Budget Study Session
June 6 Presentation of Capital Improvement Program to Planning Commission June 13 Public Hearing for Budget and CIP
June 27 Adoption of Budget and CIP

DOCUMENT ORGANIZATION
Introductory Sections
The first sections of the annual budget document provide an introduction and overview of the Annual Budget and Capital Improvement Program (CIP) preparation process and contents.

The Message from the City Manager to the City Council outlines the key contents of the Fiscal Year Budget and the CIP.

The Community Profile section provides a variety of information about Santa Clarita, including demographics, City history, information about City Commissions, and other information designed to educate the reader about various facets of the organization.

This User’s Guide provides an introduction to the City of Santa Clarita’s budget process and an explanation of how to use this document.

Fiscal Policies and Summaries
The budget document includes the City’s fiscal policies, which establish the City’s framework for overall fiscal planning and management. The Summaries provide an easy-to-read overview of the City’s revenues and expenditures.

It is important to note that the City’s revenue estimates make assumptions based on actual experience and current knowledge of impending circumstances. Expenditure requests, in turn, reflect these assumed revenue trends.

Department Budget Sections
The following department budget sections represent the main body of the annual budget. These sections contain an overview of each department, along with budget summaries. Each division within the department has a narrative page outlining the division or program purpose and primary activities.

Examples of a department program budget and a CIP project information sheet are on the following page.

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Organization Key: The first three numbers indicate the fund and last four numbers indicate the department and division or subdivision.

Object Code: The numbers indicate a specific line-item.

Appropriation: The amount appropriated for the fiscal year.

Category: The budget is divided into three categories: Personnel, Operations & Maintenance, and Capital Outlay. Each department is required to stay within the category level.

Bottom Line: Total appropriation for the budget program.

Capital Improvement
Program Sections
These sections contain detailed information about the capital improvement projects that the City plans to initiate over the next year.

Each project information sheet includes the project name, number and location (written and visual), a brief description of the project, a statement of justification, a breakdown of project costs by typical expenditure category, and a breakdown of project funding by source.

An example of a CIP project information sheet is on the following page.

Funding Source: General Fund
Account Number: 1001000
Personnel
500101 Regular Employees 136,371
501101 Health & Welfare 60,995
501102 Life Insurance 220
501103 Long-Term Disability Ins 540
501104 Medicare 3,276
501105 Worker’s Compensation 88
501106 PERS 8,202
501107 Deferred Compensation 4,100
501110 Supplemental Health 24,510
Total Personnel 238,301
Operations & Maintenance
510101 Publications & Subscriptions 200
510103 Office Supplies 600
511101 Special Supplies 6,000
513103 Telephone Utility 3,500
516102 Professional Services 2,400
517106 Cosponsorship 20,000
519101 Travel & Training 9,500
519104 Auto Allowance & Mileage 100
Total Operations & Maintenance 42,300
Total 2023-24 Budget 280,601
1 4
2 3
5 1
2 3
4 5

Capital Project Information Guide: SAMPLE
Project Name: 2023-24 OVERLAY AND SLURRY SEAL PROGRAM Project Number: M0153

Project Location:

Citywide
Description: The annual Overlay and Slurry Seal Program reflects the City's commitment to sound pavement management of the roadway infrastructure and will provide for overlaying and slurry sealing streets in need of attention. The City's Five-Year Major Streets Overlay and Slurry Plan identifies $22,900,000 is needed annually to meet a minimum of 70 Pavement Condition Index (PCI) rating of the City's roadway infrastructure; the City is currently at a rating of 72 PCI.

Justification: Each year, the City dedicates a substantial portion of its capital budget to the annual Overlay and Slurry Seal Program. This annual project strives to maintain the quality and viability of the City's streets infrastructure and supports the Santa Clarita 2025 theme of Sustaining Public Infrastructure.

Project Status: Proposed Department: Public Works Project Manager: Shannon Pickett  Project Cost Estimate ($): Prior
Expend. Category: Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total Environmental $ 0 60,000 60,000 60,000 60,000 60,000 300,000 Design/Plan Review 0 500,000 500,000 500,000 500,000 500,000 2,500,000 Right-Of-Way 0 0 0 0 0 0 0
Construction 0 22,340,000 22,340,000 22,340,000 22,340,000 22,340,000 111,700,000 Civic Art Project 0 0 0 0 0 0 0
Environmental Monitoring 0 0 0 0 0 0 0
Total Costs: $ 0 22,900,000 22,900,000 22,900,000 22,900,000 22,900,000 114,500,000 Project Funding: Prior
Funding Source: Years 2023-24 2024-25 2025-26 2026-27 2027-28 Total 233 – TDA Article 8 0 8,900,000 0 0 0 0 8,900,000
264 - Measure R 0 5,720,724 0 0 0 0 5,720,724
266 - Measure M 0 2,617,971 0 0 0 0 2,617,971
267 - Senate Bill 1RMRA 0 5,661,305 0 0 0 0 5,661,305
0 0 0 0 0 0 0
Priority Unfunded 0 0 22,900,000 22,900,000 22,900,000 22,900,000 91,600,000 Total Costs: $ 0 22,900,000 22,900,000 22,900,000 22,900,000 22,900,000 114,500,000  Project Number: M0153 M = Categorical identification of capital project 0 = The area of the City in which the project is located 153 = The assigned project number
Category Abbreviations:

A=Arts
B=Beautification & Landscaping
C=Circulation
D=Disability
E= Emergency
F= Facilities & Buildings
M=Maintenance
P=Parks & Recreation
R=Resource Mgmt. & Conservation
S=Street & Bridges
T=Trails & Transit
Area:
0=Citywide
1=Valencia
2=Newhall
3=Canyon Country
4=Saugus
 Project Cost Estimate ($): This area shows a detail of the costs of the project by year and expenditure category.  Project Funding: This area shows the detail of the estimated costs of the project by year and by funding source.

OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2023-2024 Page 59 of 251 User’s Guide
Annual Appropriations Limit
The Appropriations Limit, established by the State of California per Article XIIIB of the California State Constitution, sets a limit for the annual appropriations of tax proceeds for all municipalities.

Article XIIIB was recently amended by Proposition 111 to change the method of calculating the annual appropriations limit. Prior to Proposition 111, the annual appropriations limit was adjusted annually by the change in the cost of living or by the change in California per capita personal income, whichever was less, and by the percentage change in the population of the City.

Under the new guidelines set forth by Proposition 111, the annual appropriations limit will not exceed a base year adjusted by the change in population of the City or the County combined with either the change in California per capita personal income or the change in the local assessment roll, due to local nonresidential construction. Proposition 111 also changed the base year for all municipalities to 1986-87.

Starting with a base year limit of $47,350,022 for 1986-87 and increasing it to the 2023-2024 limits by using the guidelines set forth in Proposition 111, the calculation would be as follows:
2009-10 242,112,286 .62% 1,501,096 243,613,382 .64% 1,559,126 245,172,508 2010-11 245,172,508 (2.54%) (6,227,382) 238,945,126 .65% 1,553,143 240,498,270 2011-12 240,498,270 2.51% 6,036,507 246,534,776 .35% 862,872 247,397,648 2012-13 247,397,648 3.77% 9,326,891 256,724,539 .38% 975,553 257,700,093 2013-14 257,700,093 5.12% 13,194,245 270,894,338 15.44% 41,826,086 312,720,424 2014-15 312,720,424 (.23%) (719,257) 312,001,167 1.98% 6,177,623 318,178,790 2015-16 318,178,790 3.82% 12,154,430 330,333,220 1.91% 6,309,364 336,642,584 2016-17 336,642,584 5.37% 18,077,707 354,720,291 1.72% 6,101,189 360,821,480 2017-18 360,821,480 3.69% 13,314,313 374,135,792 2.97% 11,111,833 385,247,625 2018-19 385,247,625 3.67% 14,138,588 399,386,213 .58% 2,316,440 401,702,653 2019-20 401,702,653 3.85% 15,465,552 417,168,205 2.70% 11,263,542 428,431,747 2020-21 428,431,747 3.73% 15,980,504 444,412,251 .10% 444,412 444,856,663 2021-22 444,856,663 5.73% 25,490,287 470,346,950 .21% 987,729 471,334,679 2022-23 471,334,679 7.55% 35,585,768 506,920,447 .33% 1,672,837 508,593,284 2023-24 508,593,284 4.44% 22,581,542 531,174,826 .71% 3,771,341 534,946,167 Fiscal
Year
Prior Year’s
Limit
Add Change in
Personal Income
Add Change in
Population
Appropriations
Limit New Base
2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Millions
2009-10 2010-11
480
460
440
420
400
380
360
340
320
300
280
260
240
220
200
180
160
140
120
100
80 60
40 20
0 540
520
500
560
580
Gann Appropriation Limit Proceeds of Tax

Fiscal Policies for
the City of Santa Clarita
Fiscal policies establish the framework for overall fiscal planning and management. The policies set forth guidelines for both current activities and long-range planning. The City’s Fiscal Policies shall be reviewed annually to assure the highest standards of fiscal management.

OVERALL GOALS
The overall financial goals underlying these financial policies are:

Fiscal Conservatism: To ensure that the City is at all times in a solid financial condition. This can be defined as:
• Cash solvency - ability to pay bills
• Budgetary solvency - ability to balance the budget
• Long-run solvency - ability to pay future costs
• Service-level solvency - ability to provide needed and desired services Flexibility: To ensure that the City is in a position to respond to changes in the economy or new service challenges without an undue amount of financial stress.

Adherence to the Highest Accounting and Management Practices: As set by the Government Finance Officers Association standards for financial reporting and budgeting, by the Governmental Accounting Standards Board and other professional standards.

I. CASH MANAGEMENT
A. Purpose
An investment policy has been approved by minute order and as a best practice, is reviewed annually by the City’s Investment Committee consisting of the City Manager, Assistant City Manager, and the City Treasurer. The investment policy provides guidelines on authorized investments and investment risk, for the prudent investment of temporary idle cash, and outlines the policies for maximizing the efficiency of the cash management system. The ultimate goal is to enhance the economic status of the City, while protecting its pooled cash.

B. Objective
The cash management system is designed to accurately monitor and forecast expenditures and revenues, thus enabling the City to invest funds to the fullest extent possible. The City attempts to obtain the highest possible yield, as long as investments meet the criteria established for safety and liquidity.

C. Policy
In order to maximize interest earnings, the City commingles the cash of all funds, except those funds held in trust for the City by various financial institutions in accordance with applicable trust agreements related to debt issues. Interest revenue derived from commingled cash is allocated monthly to the participating funds based on the relative cash balance of each fund.

D. Procedures
Criteria for selecting investments and the order of priority are:

1. Safety
The safety and risk associated with an investment refers to the potential loss of principal, interest, or a combination of these amounts. The City only operates in those investments that are considered very safe and are allowable under Government Code Section 53601.

2. Liquidity
This refers to the ability to “cash in” at any moment in time, with a minimal chance of losing some portion of principal or interest. Liquidity is an important investment quality, especially when the need for unexpected funds occasionally occurs.

3. Yield
This is the dollar earnings an investment instrument can provide, and sometimes is described as the rate of return.

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Planning and Budgeting
The City’s success in financial planning and budgeting is due to the City Council’s timeless and proven budget practices. Some of these practices include:
• The decisions made in the good times are more important than the decisions made during the bad times • Live below our means
• Run a lean organization
• Use conservative five-year projections
• Employ full-cost recovery when setting fees
• Diversify revenue
• Use one-time money only for one-time expenses
• When in doubt, contract out
Purpose of an Annual Budget
The City of Santa Clarita’s budget serves as a “blueprint” for providing City services, as a working financial plan and communication tool for City residents, businesses, and employees. The document is designed to give clear and accurate information to the community with respect to how its local government is organized and operates. The Capital Improvement Program provides a comprehensive capital planning document and a context for future capital budget allocations.

The City Manager presents a balanced budget in which ongoing revenues match or exceed ongoing expenditures, to the City Council each year. This document authorizes appropriations or eligible expenditures for the City’s fiscal year, which runs from July 1 to June 30 of the following year.

Budget & Capital Improvement Program (CIP) Preparation
The budget is prepared each year by the City Manager’s Office and the Department of Administrative Services, in cooperation with other City departments and other agencies which receive public funds. The CIP is prepared each year by the Public Works Department, the City Manager’s Office, and the Department of Administrative Services. The CIP preparation process has been integrated into the budget process.

Annually, in January, each department is presented with a Budget Preparation Guide. The Finance Division provides estimated revenues for the coming year and year-end projected revenues for the current fiscal year. Department expenditure and CIP requests are prepared reflecting these projected revenue trends and estimates. In February, the departments submit their proposed budgets and requests for the upcoming fiscal year to the City Manager. The budget requests are reviewed by the City’s Budget Team. In March and April, the City Manager analyzes the requested departmental budgets and either approves, denies, or revises the requested funding amounts.

The final product becomes the draft, proposed Annual Budget and CIP document presented to the City Council.

The City Council has appointed a Council Budget Subcommittee that meets during the budget process. Budget study sessions are conducted with the City Council and the Commissions in the months of February and May. Citizens have an opportunity to comment on the draft document during study sessions and at the public hearing in June. During the budget study session and the public participation period, the draft Annual Budget and CIP document may be revised or amended to reflect spending priorities that may differ from those presented in the draft document. The final Annual Budget, with the corresponding CIP, is adopted by resolution of the City Council and takes effect on July 1.

Once adopted, the City of Santa Clarita has a new operating budget and fiscal plan for the coming year, and a program for capital spending.

Level of Control and Changes to Adopted Budget
From the effective date of the budget, the amounts stated as proposed expenditures become appropriations for the various City departments and capital improvement projects. These formal budgets are employed as a management control device during the year for all funds. The City has prepared a line-item detail, which lists each account group within each of the three expenditure categories (personnel, operations & maintenance, and capital outlay). This annual budget format is designed to provide a more comprehensive management and fiscal planning system to aid in the achievement of goals and objectives at the operational levels consistent with the City Council’s policies.

Funds appropriated for salaries and benefits may not be expended for any other purpose without the approval of the City Manager or designee. Within each fund, the City Manager or his designee may transfer funds within and between programs and departments.

Budgetary control, the level at which expenditures cannot legally exceed the appropriated amount, is exercised at the category level, with the exception of the CIP. The budgetary control for the CIP is at the program level. Generally, there are two types of budget transfers:

Budget Adjustment
This is a transfer that does not change the total appropriated amount within a fund. Approval may be granted by the City Manager or designee.

Department heads have discretion to reapportion funds between certain line-items within a program, but may not exceed the total appropriated amounts for each category.

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 require formal approval by the City Council.

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 fiscal year received.
• Prior year reserves or fund balances may be appropriated to fund items not previously included in the adopted budget. The appropriation of reserves in the case of emergencies or unusual circumstances requires approval by the City Council.
• Transfers between funds require formal approval by the City Council.

Unexpended appropriations automatically lapse at the end of the fiscal year, and are included in the ending fund balance calculations within each fund.

II. BUDGET POLICIES AND PROCEDURES
A. Policy
The City Manager shall submit a proposed budget to the City Council each year. It is the stated policy of the Council and City Manager that ongoing revenues match or exceed ongoing appropriations.

B. Budget Basis
The budgets of general government type funds (for example, the general fund itself, and gas tax funds) are prepared on a modified accrual basis. This means that obligations of the City are budgeted as expenses, but revenues are recognized only when measurable and available.

The Annual Comprehensive Financial Report (ACFR) shows the status of the City’s finances on the basis of “generally accepted accounting principles” (GAAP). In most cases, this conforms to the way the City prepares the budget. One exception is the treatment of compensated absences. Compensated absences, compensatory time and vacation leave, are treated slightly different in the budget than in the ACFR.

C. Budget Responsibility
The department heads are responsible for preparing their budget requests and department revenues in accordance with the guidelines provided by the City Manager and Budget Officer. The Department of Administrative Services provides cost experience data as required by City departments. The Department of Administrative Services prepares all other revenue, debt service, and reserve estimates.

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D. Budget Preparation
The process of developing the operating budget begins officially in January of each year. The budget preparation process provides the City Management an opportunity to examine programs, to propose changes in current services, to recommend revisions in organizations and methods, and to outline requirements for capital outlay items.

E. Operating Budget
Ongoing operating costs should be supported by ongoing, stable revenue sources. This protects the City from fluctuating service levels and avoids crises when one-time revenues are reduced or removed. Listed below are some corollaries to this policy.
• Funding of Ongoing Operating and Maintenance Costs
Funding of ongoing operating and maintenance costs, such as street resurfacing and trail maintenance, should be financed through recurring operating revenues. • Contingency Appropriation
Fund balances or contingency accounts should be used only for one-time expenditures, such as capital equipment and capital improvements. Each year’s budget may include a General Fund Contingency appropriation to cover one-time unforeseen expenditures or new projects initiated after a fiscal year has begun. • Operating Reserve
General fund operating reserves are vital in building financial resiliency and are a critical component of the budget, as this funding source can be accessed in case of an emergency or unforeseen opportunity.

The current Council approved general fund operating reserve policy is a minimum of 20 percent of general fund operating expenditures as reflected in unassigned general fund balance in the City’s financial statements. As a best practice, the minimum 20 percent level will be periodically reviewed and adjustments will be made as needed to support the City’s General Obligation (GO) bond rating from S&P Global Ratings (S&P).
• Funding of Other Post-Employment Benefits
Funding of other post-employment benefits will be based on an actuarially-accepted method to maintain a funded position. The extent of the City’s other post-employment benefits and its contribution to them will be adjusted annually as necessary to fund its actuarially-required contribution to accumulate assets to pay benefits when due. Furthermore, an irrevocable trust has been established in which said contributions are deposited and from which related expenses are paid.
• Funding of Annual Overlay and Slurry Program
At least $1 million of transportation related funding shall annually fund the annual overlay and slurry program.
• Fluctuating Federal Grants
Fluctuating federal grants should not be used to fund ongoing programs.

F. Revenue and Expenditure Forecasting
• Formal historic trend analysis will be performed and updated in preparation for the annual budget development and during the midyear budget review process. • Ongoing analysis will be maintained to determine whether revenues or expenditures will deviate from their long-term trends over the next five years.
• Whenever necessary, independent revenue forecasting will be performed on major revenue sources, such as for sales tax and property tax revenue.

G. Long-Term Financial Planning
• At a minimum, a long-term, multi-year financial plan including a five-year projection of general fund revenues and expenditures (i.e. the Five-Year General Fund Forecast), will be maintained in order to identify potential future issues and possible solutions. • Revenue and expenditure decisions are to be made primarily from a long-term perspective and tied to impacts on operations.
• The goal is to maintain structural balance for all funds.

H. Revenue Policies
A diversified and stable revenue system will be maintained to ensure fiscal health and absorb short run fluctuations in any one revenue source. User fees for all operations will be examined and adjusted annually to ensure that fees cover the direct and indirect costs of service where appropriate.

Development fees for one-time capital expenditures attributed to new development will be reviewed annually to ensure that fees match development related expenditures.

All applicable fees will be reviewed and adjusted annually according to the Consumer Price Index (CPI) to maintain cost recovery levels.

I. Cost Allocation
The purpose of the City’s cost allocation from its Internal Service funds is to charge the departments for City resources that are being used by the individual departments and funds.

1. Self-Insurance Fund Allocation
The self-insurance fund is used to account for the cost of the City’s insurance premiums (such as general liability, property, and automobile insurance), as well as claims adjuster services and legal costs. Cost is allocated to each division using the exposure and budget methodology.

2. Equipment Replacement Allocation
The equipment replacement fund is used to account for the acquisition, depreciation, and replacement of City vehicles and large equipment. Consistent with the City’s Vehicle and Equipment Replacement Policy, charges to departments are calculated based on the annual depreciation for vehicles used by each department.

3. Computer Replacement Allocation
The computer replacement fund is used to account for the acquisition, depreciation, and replacement of computers and related equipment. Charges to departments are calculated based on the number of computer workstations supported by the Information Services staff in each department.

J. Long-Term Capital Planning/Budget
The five-year CIP shall be prepared and updated each year. Although this plan may include “unfunded” projects that carry out the City’s strategic and general plans, it must also include a capital spending plan that identifies projects that can be completed with known funding sources, including cash reserves, future net operating revenues, grants, or debt, over the next five years. Each department must, when planning capital projects, estimate the project’s impact on the City’s operating budget.

Amendments to capital appropriations fall under the same guidelines as changes to the operating budget, with one exception: any project change exceeding the Council approved contingency must receive specific City Council approval. This approval can be made by motion rather than resolution, and may accompany a recommendation for award of bid, change order, or other Council action. While this approval is not a strict legal requirement, it serves to keep the Council informed on capital activity and funding, and ensures that revisions of project priorities are in line with Council expectations.

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K. Budget Review
During the budget review phase, the City Manager’s Office, in conjunction with the Department of Administrative Services, analyzes new positions, and operating and capital budget requests. This information is then compiled and presented to the City Manager. The Budget Team, comprised of the City Manager, Assistant City Manager, Assistant to the City Manager, City Treasurer, Finance Manager, Human Resources and Library Services Director, Finance Administrator, and Management Analyst conduct meetings with each department to review their estimated expenditures for the current fiscal year and the proposed base-line requests and enhancements for the proposed budget year. At the completion of these meetings, the Department of Administrative Services again compiles all the financial data and presents the proposed budget to the City Manager for final review and budget preparation.

L. Budget Adoption
The City Manager presents, via publicly noticed study sessions, the budget to the City Council. A public hearing is held and, after modifications and revisions, the budget is adopted by resolution of the City Council.

M.Budget Implementation
A budgetary control system will be maintained to ensure compliance with the budget. The Department of Administrative Services is responsible for setting up the budget for tracking purposes, and is charged with ensuring fund availability during the year to cover expenditures and appropriations. Reports comparing the budget with expenditures are available on an ongoing basis, for review by the departments.

N. Budget Revision
The City Council approves total budgeted appropriations throughout the year. Actual expenditures may not exceed budgeted appropriations at the category level (e.g., Personnel, Operations & Maintenance and Capital Outlay). The City Manager or designee is authorized to transfer budgeted amounts at the fund level. The City has the following programs accounted for through its governmental funds: general government; public safety; recreation and community services; community development; public works; neighborhood services; and capital expenditures. Use of unappropriated reserves must be specifically approved by the City Council.

The City Manager may approve any unused appropriations at the end of each fiscal year for capital projects, special projects, and grant programs, which shall be carried forward and become part of the budget for the ensuing fiscal year. All purchase order commitments outstanding at the end of the fiscal year may be continued and become part of next fiscal year’s budget.

III. DEBT MANAGEMENT POLICY
This Debt Management Policy sets forth certain debt management objectives for the City, and establishes overall parameters for issuing and administering the City’s debt, recognizing that cost-effective access to the capital markets depends on prudent management of the City’s debt program. The intent of the debt management policy, among other things, is to be in compliance with Senate Bill 1029 (SB 1029). The City is committed to financial planning, maintaining appropriate reserves levels and employing prudent practices in governance, management and budget administration. It is a policy goal of the City to protect taxpayers, ratepayers and constituents by utilizing conservative financing methods, debt levels and techniques so as to obtain the highest practical credit ratings (if applicable) and the lowest practical borrowing costs.

Debt Management Objectives
The purpose of this Debt Management Policy is to assist the City in pursuit of the following equally-important objectives:
• Minimize debt service and issuance costs;
• Maintain access to cost-effective borrowing;
• Ensure that the City’s debt is consistent with the City’s long-term goals and objectives and capital improvement program or budget, as applicable;
• Achieve the highest practical credit rating;
• Full and timely repayment of debt;
• Maintain full and complete financial disclosure and reporting; • Ensure compliance with applicable State and Federal laws; • Ensure that proceeds from a debt sale will be directed to the intended use; • Ensure appropriate reporting as required by State and Federal Laws.

General Provisions
A. Scope of Application
These policies establish the parameters within which debt may be issued by the City of Santa Clarita and the City of Santa Clarita Public Financing Authority. Additionally, these policies apply to debt issued by the City on behalf of assessment, community facilities, or other special districts, and conduit-type financing by the City for industrial development projects or other public purposes.

Policy guidelines regulating the use of public financing mechanisms to finance public facilities supported by special taxes and assessments has been adopted by Resolution 05-119 “A Resolution of the City of Santa Clarita, California, Approving Adoption of the Restated and Amended Local Public Agency Goals and Policies for Community Facilities Districts.” Specifically, these guidelines address the City’s use of Communities Facilities Districts established pursuant to the Mello Roos Community Facilities Act of 1982, and special assessment districts established pursuant to the Improvement Act of 1911, the Municipal Improvement Act of 1913, and the Improvement Bond Act of 1915.

The City Council, as a member of Joint Powers Authorities shall take these policies into account when considering the issuance of Joint Powers Authority debt.

Supplemental policies, tailored to the specifics of certain types of financings, may be adopted by the City Council in the future. These supplemental policies may address, but are not limited to, the City’s general obligation, lease revenue, enterprise, and land-secured financings.

The City intends to issue debt for the purposes stated in this Debt Management Policy and to implement policy decisions incorporated in the City’s capital budget and the capital improvement plan. The City shall integrate its debt issuances with the goals of its capital improvement program by timing the issuance of debt and the level of debt issuance to ensure that projects are available when needed in furtherance of the City’s public purposes and to avoid having to make unplanned expenditures for capital improvements or equipment from its general fund.

B. Responsibility for Debt Management Activity
As delegated by the City Manager, the Department of Administrative Services shall be responsible for managing and coordinating all activities related to the issuance and administration of debt.

Departments implementing debt-financed capital programs will work in partnership with the Department of Administrative Services to provide information and otherwise facilitate the issuance and administration of debt.

1. Debt Management Policy Review and Approval
This policy shall be adopted by City Council resolution, and reviewed annually by the City Manager to ensure its consistency with respect to the City’s debt management objectives. Any modifications to this policy shall be forwarded to the City Council for approval by resolution.

2. Debt Administration Activities
Under the direction of the City Manager, the Department of Administrative Services is responsible for the City’s debt administration activities, particularly the use and investment of bond proceeds, compliance with bond covenants, continuing disclosure, reporting, and arbitrage compliance, which shall be centralized within the department.

C. Purposes for Which Debt May Be Issued

1. Long-term Borrowing
Long-term borrowing may be used to finance the acquisition or improvement of land, facilities, or equipment for which it is appropriate to spread these costs over more than one budget year. Long-term borrowing may also be used to fund capitalized interest, costs of issuance, required reserves, and any other financing-related costs which may be legally capitalized. The final maturity of long-term debt issued to finance capital project shall not exceed the economic or useful life of the project and, unless the City Council determines that extraordinary circumstances exist. Tax-exempt long-term borrowing shall not be used to fund City operating costs unless allowable under Federal Tax Law and the City has no other options. Taxable borrowing may be considered if the City receives a benefit from doing so.

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2. Short-term Borrowing
Short-term borrowing, such as commercial paper and lines of credit, will be considered as an interim source of funding in anticipation of long-term borrowing. Short-term debt may be issued for any purpose for which longterm debt may be issued, including capitalized interest and other financing-related costs. Prior to issuance of the short-term debt, a reliable revenue source shall be identified to secure repayment of the debt. The final maturity of short-term debt issued to finance the project shall be consistent with the economic or useful life of the project and, unless the City Council determines that extraordinary circumstances exist. Additionally, short-term borrowing may be considered if available cash is insufficient to meet short-term operating needs.

3. Refunding
Periodic reviews of outstanding debt will be undertaken to identify refunding opportunities. Refunding will be considered (within Federal tax law constraints) if and when there is a net economic benefit of the refunding.

In general, and consistent with industry standards, refundings which produce a net present value savings of at least three percent of the refunded debt will be considered economically viable provided the refunded debt is callable within 90 days. Refundings with negative savings will not be considered unless there is a compelling public policy objective that is accomplished by retiring the debt. Refundings which are non-economic may be undertaken to achieve City objectives relating to changes in covenants, call provisions, operational flexibility, tax status, issuer, or the debt service profile. The refunding of debt which is callable in more than 90 days (a taxable advance refunding) shall require net present value savings of greater than three percent and should be in the four percent to five percent range or higher, depending on the time to the call date. Refundings which produce a net present value savings of less than those identified above can be considered on a case-by-case basis.

D. Debt Issuance

1. Debt Capacity
The City will keep outstanding debt within the limits of any applicable law, and at levels consistent with its creditworthiness objectives. The City will strive to maintain a bond rating of AA or higher from the primary bond rating agencies on its general fund debt.

The City shall assess the impact of new debt issuance on the long-term affordability of all outstanding and planned debt issuance. Such analysis recognizes that the City has limited capacity for debt service in its budget, and that each newly issued financing will obligate the City to a series of payments until the bonds are repaid. The impact of proposed new debt will be reviewed together with the City’s five-year revenue and expense projections.

2. Types of Debt
In order to maximize the financial options available to benefit the public, it is the policy of the City to allow for the consideration of issuing all generally accepted types of debt, including, but not exclusive to the following:

General Obligation (GO) Bonds: General Obligation Bonds are suitable for use in the construction or acquisition of improvements to real property that benefit the public at large and are secured by an ad valorem tax on property. Examples of projects include public building, land acquisition, and public infrastructure improvements.

All GO bonds shall be authorized as required by State Law by the requisite number of voters in order to pass.

Special Revenue Bonds: Revenue Bonds are limited-liability obligations tied to a specific enterprise, sales taxes or special fund revenue stream where the projects financed clearly benefit or relate to the enterprise or are otherwise permissible uses of the special revenue. An example of projects in the City that would be financed by a Revenue Bond would be transit or parking improvements. Generally, no voter approval is required to issue this type of obligation, but in some cases the City must comply with Proposition 218 regarding rate adjustments.

Lease-Backed Debt/Certificates of Participation (Lease Revenue Bonds/COPs): Issuance of Lease-backed debt is a commonly used form of debt that allows a City to finance projects where the debt service is secured via a lease agreement and where the payments are budgeted in the annual budget appropriation by the City from the general fund. Lease-backed debt does not constitute indebtedness under the state or the City’s constitutional debt limit and does not require voter approval. Lease Revenue Bonds may be issued by the Public Financing Authority on behalf of the City. Examples of projects that could be financed include public buildings, equipment, open space or other land purchase, judgment against the City, and other projects allowed by law. The City may also enter into capital and operating leases.

Special Assessment/Special District Debt: The City has approved a separate comprehensive land secured debt policy.

Under this policy the City will consider requests from developers for the use of debt financing secured by propertybased assessments or special taxes in order to provide for necessary infrastructure for new development only under strict guidelines adopted by City Council, which may include minimum value-to-lien ratios and maximum tax burdens. Examples of this type of debt are Assessment Districts (ADs) and Community Facilities Districts (CFDs) or more commonly known as Mello-Roos Districts. In order to protect bondholders, as well as the City’s credit rating, the City will also comply with all State guidelines regarding the issuance of special district or special assessment debt, as well as Resolution No. 05-119. The City shall also be able to issue debt secured by the City’s landscape and lighting assessment districts and any other City-wide or regional special assessment or special tax districts.

Tax Allocation Bonds: Tax Allocation Bonds are special obligations that are secured by the allocation of tax increment revenues that are generated by increased property taxes in the designated redevelopment area. Tax Allocation Bonds are not debt of the City. Due to changes in the law affecting California redevelopment agencies with the passage of ABX1 26 (as amended, the Dissolution Act) as codified in the California Health and Safety Code, the Redevelopment Agency of the City of Santa Clarita (RDA) was dissolved as of February 1, 2012, and its operations substantially eliminated but for the continuation of certain enforceable RDA obligations to be administered by the Successor Agency to the Redevelopment Agency of the City of Santa Clarita (Successor Agency). The Successor Agency may issue Tax Allocation Bonds to refinance outstanding obligations of the RDA, subject to limitations included in the Dissolution Act.

Private Activity Bonds: The City, if authorized under Federal Tax Law, may issue private activity bonds for housing, non-profit or not-for-profit health care or education or pollution control, manufacturing, and other projects provided the debt has a clear public purpose and is conduit debt with no city repayment obligation. The interest on the bonds can be exempt from Federal and State taxation. As a result, bonds provide below market financing for qualified projects.

Pension Bonds: The City may issue taxable pension bonds, if needed, to meet its pension obligation or OPEB requirements. This type of debt is to be secured by the City General Fund and only issued after independent study and evaluation by a qualified actuarial consultant the City’s municipal advisor, and bond counsel.

Capital Appreciation Bonds: Capital Appreciation Bonds (CABs) are deep discount bonds that pay investors the face value of the bond upon maturing. CABs are primarily used to better match a project’s cash flow to the bond’s debt service. The City’s use of CABs may be a market-driven decision as determined by the City Treasurer and Municipal Advisor.

The City may from time to time find that other forms of debt would be beneficial to further its public purposes and may approve such debt without an amendment of this Debt Management Policy.

3. Credit Quality
The City seeks to obtain and maintain the highest possible credit ratings for all categories of short-and long-term debt and strive to maintain bond ratings of AA or better by S&P. The City will not issue bonds directly or on behalf of others, such as private activity bonds that do not carry investment grade ratings unless such bonds are privately placed with appropriate resale restrictions. The City will consider the public issuance of non-rated special assessment and community facilities bonds, but only upon recommendation of a municipal financial advisor and provided such bond sale meets the requirements of the City’s land secured debt policy.

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4. Structural Features
A. Debt Repayment
Debt will be structured for a period consistent with a fair allocation of costs to current and future beneficiaries of the financed capital project. The City shall structure its debt issues so that the maturity of the debt issue is consistent with the economic or useful life of the capital project to be financed. Consistent with S&P’s analytical characterization of ratios, annual debt service to be paid by the City General Fund shall not exceed eight percent of general fund expenses unless required under special circumstances.

B. Variable-Rate Debt
The City may choose to issue securities that pay a rate of interest that varies according to a pre-determined formula or results from a periodic remarketing of the securities. Such issuance must be consistent with applicable law and covenants of pre-existing bonds, and in an aggregate amount consistent with the City’s creditworthiness objectives. When making the determination to issue bonds in a variable rate mode, consideration will be given in regards to the useful life of the project or facility being financed or the term of the project requiring the funding, market conditions, and the overall debt portfolio structure when issuing variable rate debt for any purpose. In accordance with Government Finance Officers Association’s (GFOA’s) recommended evaluation of variable rate debt, variable debt shall not represent more than twenty percent of the City’s debt obligations.

C. Derivative
Derivative products, such as interest rate swaps, may have application to certain City borrowing programs. In certain circumstances, these products can reduce borrowing cost and assist in managing interest rate risk.

However, these products carry with them certain risks not faced in standard debt instruments. The City Manager or designee shall evaluate the use of derivative products on a case-by-case basis to determine whether the potential benefits are sufficient to offset any potential costs.

D. Professional Assistance
The City shall utilize the services of independent municipal financial advisors and bond counsel on all debt financings. The City Manager or designee shall have the authority to periodically select service providers as necessary to meet legal requirements and minimize net City debt costs. Such services, depending on the type of financing, may include bond and disclosure counsel, municipal financial advisor, underwriter, trustee, verification agent, escrow agent, arbitrage consultant, and special tax consultant. The goal in selecting service providers, whether through a competitive process or sole-source selection, is to achieve an appropriate balance between service and cost.

E. Method of Sale
Except to the extent a competitive process is required by law, the City Manager or designee shall be responsible for determining the appropriate manner in which to offer any securities to investors. The City’s preferred method of sale is competitive bid. However, other methods such as negotiated sale and private placement may be considered on a case-by-case basis. Private Placement – From time to time, the City may elect to issue debt on a private placement basis. Such method shall only be considered if it is demonstrated to result in cost savings or provide other advantages relative to other methods of debt issuance, or if it is determined that access to the public market is unavailable and timing considerations require that a financing be completed.

F. Special Bond Reserve Funds and Bond Insurance
The City may consider eliminating bond reserve funds so long as the elimination does not materially reduce the credit rating of the bonds. The City may also consider bond insurance, bank letters of credit, or other forms of guarantee or bond reserve fund surety policies, so long as premium or costs are more than offset by a reduction in interest cost.

Debt Administration
A. Use and Investment of Bond Proceeds
Investments of bond proceeds shall be consistent with federal tax requirements, the City’s Post-Issuance Compliance Policy and Investment Policy as modified from time to time, and with requirements contained in the governing bond documents.

B. Disclosure Practices and Arbitrage Compliance

1. Financial Disclosure
The City is committed to full and complete primary and secondary market financial disclosure in accordance with disclosure requirements established by the Securities and Exchange Commission (SEC) and Municipal Securities Rulemaking Board (MSRB), as may be amended from time to time, as more fully set forth in the Disclosure Procedures Policy. The City is also committed to cooperating fully with rating agencies, institutional and individual investors, other levels of government, and the general public to share clear, timely, and accurate financial information.

2. Arbitrage Compliance
The Department of Administrative Services shall maintain a system of record keeping and reporting to meet the arbitrage compliance requirements of federal tax law as more fully described in the Post-Issuance Compliance Policy.

IV. POST-ISSUANCE COMPLIANCE POLICY
A. Purpose
This Post-Issuance Compliance Policy sets forth procedures and guidelines in order to comply with certain federal tax requirements applicable to tax-exempt bonds and other debt obligations subsequent to the issuance of such debt, including the monitoring of the use of bond proceeds, arbitrage yield restrictions and rebate and record retention.

B. Objective
It is the policy of the City to adhere to all applicable federal tax requirements with respect to tax-exempt obligations of the City and related entities as set forth in the applicable bond documents including, but not limited to, requirements relating to the use of proceeds and facilities financed and refinanced with tax-exempt obligations, arbitrage yield restrictions and rebate, timely return filings, and other general tax requirements set forth in the applicable bond documents. In furtherance of this general policy, this Post-Issuance Compliance Policy addresses compliance monitoring and record retention with respect to such tax-exempt obligations.

C. Compliance Monitoring
Consistent with the covenants of the issuer contained in applicable bond documents, the City or related entity, as issuer, will monitor compliance with the federal tax requirements applicable to its tax-exempt obligations. The City Treasurer is primarily responsible for monitoring compliance with those requirements. The City Treasurer may assign and delegate responsibilities as he or she deems necessary or appropriate. These officers will receive training with regard to their compliance monitoring responsibilities including consultations with professional advisors and review of written alerts and materials. The City will conduct compliance checks at least annually.

If the City discovers a potential violation of a federal tax requirement, it will promptly take appropriate action, as needed, to maintain the tax exemption of tax-exempt obligations, including consultation with professional advisors and taking remedial actions.

D. Record Retention
In accordance with Internal Revenue Service (IRS) requirements, the City will retain bond transcripts; in addition to documentation showing the following with respect to tax-exempt obligations:
• Expenditure of proceeds for the financed facilities;
• Use of the financed facilities by the City, the general public or any third parties (including, for example, any use under a management contract, research agreement, lease, joint venture, or partnership arrangement);
• Sources of payment and security for the tax-exempt obligations; • Investment of proceeds, including the purchase and sale of securities, State and Local Government Series (SLGS) subscriptions, guaranteed investment contracts, investment income received, yield calculations, and arbitrage rebate calculations;
• All returns filed with the IRS for the tax-exempt obligations (including, as applicable, IRS Forms 8038-G, 8038-T and 8038-R); and
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• Any other documentation that is material to the exclusion of interest on the tax-exempt obligations from gross income for federal income tax purposes.

Except as otherwise set forth in the bond documents, the City will retain the records described above in hard and/ or electronic copy format for so long as the applicable tax-exempt obligations remain outstanding and for a period of three years after final redemption of the tax-exempt obligations. With respect to tax-exempt obligations that are refunding bonds, the City will retain the above-described records for the refunding and refunded bonds (and any earlier issue in the case of a series of refundings).

The City Treasurer is responsible for retaining the records described above relating to the tax-exempt obligations.

The City Treasurer may assign and delegate responsibilities for record retention as he or she deems necessary or appropriate.

E. Coordination with Bond Documents
In the event of any conflict between this Post-Issuance Compliance Policy and the bond documents, the bond documents shall govern.

V. DISCLOSURE PROCEDURES POLICY
A. Purpose
This Disclosure Procedures Policy is intended to ensure compliance with securities law requirements applicable to the City’s or related entity’s tax-exempt obligations. In offering tax-exempt obligations to the public, and at other times when the City makes certain reports, the City must comply with the “anti-fraud rules” of federal securities laws. When such obligations are offered, the two central disclosure documents are prepared, a preliminary official statement (POS) and a final official statement (OS, and collectively with the POS, Official Statement). The Securities and Exchange Commission Rule 15c2-12, as amended (the Rule) requires certain information regarding an entity responsible for the repayment of a municipal security be disclosed to the municipal marketplace. Pursuant to the Rule, the City is required on an ongoing basis to provide certain financial and operating data to those persons and firms who own or are interested in such obligations. The City has entered or will enter into a number of undertakings under the Rule (each, a “Continuing Disclosure Undertaking”).

B. Initial Disclosure
When the City determines to issue tax-exempt obligations directly, the City Treasurer shall request the involved departments to prepare, review or update portions of the Official Statement within their particular areas of knowledge for which they are responsible. The information contained in the Official Statement is developed by personnel under the direction of the City Treasurer, with the assistance of the financing team, including the bond counsel, disclosure counsel, City Attorney and a municipal financial advisor, if one is engaged with respect to such obligations.

Members of the financing team shall assist staff in determining the materiality of any particular item, and in the development of specific language for the Official Statement. Once the draft POS has been substantially updated, the entire draft POS is reviewed in its entirety to obtain final comments and to allow the underwriters, if any, to ask questions of the City’s senior officials.

A substantially final form of the POS is provided to the City Council in advance of approval, generally by including the document with the agenda material relating to the approval of the obligations, to afford such City Council an opportunity to review the POS, ask questions and make comments.

C. Continuing Disclosure Filings

1. Overview of Continuing Disclosure Filings
Under the Continuing Disclosure Undertakings it has entered into in connection with the Obligations, the City is required to file annual reports with the Municipal Securities Rulemaking Board’s (MSRB) Electronic Municipal Market Access (EMMA) system in accordance with such agreements in each year. Such annual reports are required to include certain updated financial and operating information (or may refer to a publicly-available document), which varies among the different obligations issued by the City, and the City audited financial statements. The City is also required under the continuing disclosure undertakings to file notices of certain events with EMMA.

2. Key Participants
A Disclosure Practices Working Group (Disclosure Working Group) has been created by the City Treasurer to have general oversight over the entire continuing disclosure process. The Disclosure Working Group shall consist of the City Treasurer, a disclosure coordinator, and any other individuals appointed by the City Treasurer. The Disclosure Working Group shall consult with finance team members or other interested parties, including the City’s municipal financial advisor and disclosure counsel, as the City Treasurer determines is advisable related to continuing disclosure issues and practices. The Disclosure Working Group is an internal working group of City staff and not a decision-making or advisory body. The Disclosure Working Group is responsible for reviewing and approving all Continuing Disclosure Undertakings as contained in Official Statements before such documents are released and reviewing annually the City’s status and compliance with Continuing Disclosure Undertakings and this Disclosure Policy. “Continuing Disclosure Documents” means (a) annual continuing disclosure reports filed with the MSRB and (b) notices of enumerated events and any other filings with the MSRB.

The City Treasurer may direct questions regarding this policy or disclosure to a disclosure consultant, disclosure counsel, bond counsel or the City Attorney or such other counsel or consultant he/she deems appropriate. Additionally, the City Treasurer shall be responsible for:
a) monitoring compliance by the City with this Disclosure Policy, including timely dissemination of the annual report and event filings;
b) together with the Disclosure Consultant, coordinating the timely provision of information to the Disclosure Consultant as needed to fulfill its responsibilities to the City; c) in anticipation of preparing Continuing Disclosure Documents, soliciting “material” information (as defined in Securities and Exchange Rule 10b-5) from City departments; and d) maintaining records documenting the City’s compliance with this Disclosure Policy.

Disclosure Coordinator
The City Treasurer, in consultation with the other members of the Disclosure Working Group, shall select and appoint the Disclosure Coordinator, who shall be a Department of Administrative Services staff member and who shall be responsible for:
a) preparing the Continuing Disclosure Documents and providing same to the dissemination agent for filing with EMMA, to the extent not undertaken by the Disclosure Consultant; b) serving as a “point person” for personnel to communicate issues or information that should be or may need to be included in any Continuing Disclosure Document; c) following up with others, including management of outside consultants assisting the City, in the preparation and dissemination of Continuing Disclosure Documents to make sure that assigned tasks have been completed on a timely basis and making sure that the filings are made on a timely basis and are accurate; and
d) together with the City Treasurer, coordinating the timely provision of information to the Disclosure Consultant as needed to fulfill its responsibilities to the City.

Disclosure Consultant
The City Treasurer may hire a Disclosure Consultant. The Disclosure Consultant shall have significant expertise and experience related to on-going disclosure requirements for municipal securities. The Disclosure Consultant is responsible for:
a) preparing or assisting in the preparation of the final form of Continuing Disclosure Documents, and providing same to the dissemination agent for filing with EMMA, to the extent not otherwise undertaken by the Disclosure Coordinator;
b) reviewing Continuing Disclosure Documents and other relevant information, consulting with appropriate City staff or interested parties needed to confirm that the City is meeting its Continuing Disclosure Undertakings;
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c) assisting the Disclosure Coordinator; and
d) such other items as assigned to the Disclosure Consultant by the City Treasurer in writing.

3. Annual Reports
The Disclosure Coordinator shall ensure that the preparation of the City’s annual reports shall commence as required under each specific continuing disclosure obligation. Before any annual report is submitted to EMMA, the Disclosure Coordinator shall confer with other key participants as needed regarding the content and accuracy of any annual report

4. Enumerated Event Filings
If any key participant responsible for disclosure becomes aware of any of the enumerated events listed in any of the City’s Continuing Disclosure Undertakings, the City Treasurer will meet with other key participants to discuss the event and determine the extent it is material and whether a filing is required or is otherwise desirable as determined by the City Treasurer.

As a result of an amendment to SEC Rule 15c2-12, Continuing Disclosure Undertakings entered into on or after February 27, 2019, are required to include certain additional listed events relating to (a) the incurrence of certain financial obligations if material (other than bonds or notes for which an official statement has been posted to EMMA), (b) the modification of the terms of a financial obligation which affects security holders, if material, and (c) a default, event of default, acceleration, waiver or other modification or similar events with respect to a financial obligation that reflects financial difficulties.

The City Treasurer shall be notified by a key participant of the incurrence of any financial obligation to be entered into by or on behalf of the City and take measures to advise all applicable City staff of this City policy. As soon as the City Treasurer receives notice from City staff, consultants or external parties of such event or receives direct written notice of such event so that the City can determine, with the assistance of the municipal advisor and bond counsel and/or disclosure counsel, whether notice of such event is required to be filed on EMMA pursuant to the Rule. The Disclosure Coordinator will maintain a list identifying the execution by the City of any agreement or other obligation which might constitute a “financial obligation” for purposes of the Rule and which is entered into after February 27, 2019.

5. Disclosure Required by SB1029
The City shall comply with all provisions of SB 1029 including the applicable pre-issuance and post-issuance reporting requirements.

6. Education
The City Treasurer shall ensure that the Disclosure Coordinator is properly trained to understand and perform its responsibilities. Such training may include training sessions conducted by consultants with expertise in municipal securities disclosure or by the Disclosure Consultant, attendance at conferences, or other appropriate methods identified by the City Treasurer.

VI. ANNUAL AUDIT POLICY
Sound accounting practices suggest that an annual audit is a prudent business decision. The City requires an annual audit by a qualified independent accountant of the books of account, financial records, inventories and reports of all City officers and employees involved in the handling of financial matters. In compliance with the requirement of an annual audit, a firm of Certified Public Accountants will complete the audit for the fiscal year ending June 30.

VII. FINANCIAL STRUCTURE
A. Accounting System and Budgetary Control
In developing and evaluating the City’s accounting systems, consideration is given to the adequacy of internal accounting controls.

Internal accounting controls are designed to provide reasonable, but not absolute, assurance regarding:
• The safeguarding of assets against loss from unauthorized use or disposition; and • The reliability of financial records for preparing financial statements and maintaining accountability for assets.

The concept of reasonable assurance recognizes that:
• The cost of a specific control feature should not exceed the benefits likely to be derived; and • The evaluation of costs and benefits require estimates and judgments by management.

All evaluations of the City’s system of internal control will continue to occur within the above framework. The City’s internal accounting controls must adequately safeguard assets and provide reasonable assurance of proper recording of financial transactions.

B. Fund Descriptions
The City’s accounting records are organized and operate on a “fund” basis, which is the basic fiscal accounting entity in governmental accounting. Each fund is designed by fund type and classification:
• Governmental Funds - General, Special Revenue, Debt Service and Capital Projects • Proprietary Fund - Enterprise and Internal Service
• Fiduciary Funds - Custodial, Private-purpose, Other Post-Employment Benefits (OPEB) • Account Groups - General Fixed Assets and General Long-Term Debt C. Governmental Funds
Governmental Funds are used to account for the City’s expendable financial resources and related current liabilities, except for those accounted for in proprietary funds. The basic financial statements necessary to fairly present financial position and operating results for governmental funds are the balance sheet and the statement of revenues, expenditures, and changes in fund balance. Governmental funds are maintained using the modified accrual basis of accounting.
• General Fund - Accounts for all the general revenue of the City not specifically levied or collected for other City funds, and for expenditures related to the rendering of general services by the City. • Special Revenue Fund - Accounts for the proceeds of specific revenue sources that are restricted by law or administrative action for specified purposes.
• Debt Service Fund - Accounts for accumulation of resources for, and payment of, interest and principal on long-term debt.
• Capital Project Fund - Accounts for financial resources used for the acquisition or construction of major capital facilities (other than those financed by proprietary funds).

D. Proprietary Funds
Generally accepted accounting principles applicable to a private commercial business are applicable to proprietary funds of a governmental entity. The accrual basis of accounting is utilized. The measurement focus is based upon a determination of net income, financial position and cash flows. Accordingly, basic financial statements are required, such as balance sheet, statement of revenues, expenses and changes in retained earnings (deficit), and the statement of cash flows.
• Enterprise Fund - Accounts for operations that are financed and operated in a manner similar to private enterprises, where the intent of City Council is that the cost and expense, including depreciation and amortization, of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or where periodic determination of revenues earned, expenses incurred and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes.
• Internal Service Fund - Accounts for activities involved in rendering services to departments within the City. Costs of materials and services used are accumulated in these funds and are charged to the user departments as such goods are delivered or services rendered.

E. Fiduciary Funds
Fiduciary Funds are maintained to account for assets held by the City in a trustee capacity for individuals, private organizations, other governments and other funds.
• Custodial Funds - Accounts for assets held by the City on behalf of others. • Other Employment Benefits (OPEB) Trust Fund - Accounts for other post-employment benefit assets held in a qualifying trust.
• Private-purpose Trust Fund - Accounts for funds held in a qualifying trust for specific purposes.

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F. Account Groups
Account Groups are used to establish accounting control and accountability for the City’s general fixed assets and general long-term debt.
• General Fixed Assets Account Group - Accounts for long-term assets of the City, except for those accounted for in proprietary fund types.
• General Long-Term Account Group - Accounts for long-term debt of the City, except for debt accounted for in proprietary fund types.

G. Fund Classifications
In February 2009, the Governmental Accounting Standards Board issued Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions. This statement establishes fund balance classifications that comprise a hierarchy based primarily on the extent to which a government is bound to observe constraints imposed upon the use of the resources reported in governmental funds. The fund balance classifications are: Non-Spendable, Restricted, Committed, Assigned, and Unassigned.
• Non-Spendable – That portion of fund balance that includes amounts that are not in a spendable form (inventory, for example) or are required to be maintained intact (the principal of an endowment fund, for example).
• Restricted – That portion of fund balance that includes amounts that can be spent only for the specific purposes stipulated by external resource providers (for example, grant providers), constitutionally, or through enabling legislation (that is, legislation that creates a new revenue source and restricts its use).

Effectively, restrictions may be changed or lifted only with the consent of resource providers. • Committed –That portion of fund balance that includes amounts that can be used only for the specific purposes determined by a formal action of the government’s highest level of decision-making authority.

Commitments may be changed or lifted only by the government taking the same formal action that imposed the constraint originally.
• Assigned – That portion of fund balance that comprises amounts intended to be used for specific purposes, but that are neither restricted nor committed. Such intent can be expressed either by the governing body or by an official designated for that purpose. Resolution of the City Council of the City of Santa Clarita No. 11-54 delegates the authority to assign amounts to be used for specific purposes to the City Treasurer for the purpose of reporting these amounts in the annual financial statements. • Unassigned – That portion of fund balance that includes all amounts not contained in the other classifications. Unassigned amounts are technically available for any purpose.

The City’s fund balance is classified under the five fund balance classifications.

VIII. RISK MANAGEMENT
The City of Santa Clarita has insurance coverages for various liability exposures, including Property, General Liability, and Worker’s Compensation. These coverages are provided by the California Joint Powers Insurance Authority (CJPIA), a self-insurance risk pool comprised of over 120 members. Through its program, CJPIA provides $50 million in coverage for third-party general liability claims. Risk Management administers the funding of the self-insured portions of the program; manages the administration of general liability, worker’s compensation, and property damage claims; works in conjunction with the City Attorney’s Office and outside counsel to monitor, control and resolve litigated matters; and provides training to minimize the risk of future losses.

The Risk Management program provides centralized services to all City departments for risk management, loss control, and safety. Primary activities include a yearly review of the City’s comprehensive insurance program, including coverage for property/casualty, professional administration of the City’s self-insured retention, loss prevention, and safety programs.

Summaries and Revenues
2023-2024 Budget Appropriations
Summaries and Revenues
2023-2024 Budget Appropriations
Category Budget
Capital Improvement Program $ 89,972,469
Successor Agency 1,158,476
Personnel Services 77,166,062
Operations & Maintenance 138,948,898
Capital Outlay 7,809,157
Reserves & Debt Service 6,694,659
Total Appropriations Net of Interfund Transfers $ 321,749,722 Capital Improvement
Program
28%
Successor Agency
1%
Personnel Services
24%
Operations &
Maintenance
43%
Capital Outlay
2%
Reserves & Debt
Service
2%
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2021-22 Actual 2022-23 Estimate 2023-24 Budget
City Manager's Office
City Council 239,167 267,017 280,601
Administration 1,978,773 2,084,745 2,256,998
Communications 1,591,665 1,969,133 1,701,554
Total $ 3,809,604 $ 4,320,895 $ 4,239,152
Administrative Services
Administration 578,640 663,101 663,341
Finance 2,873,918 3,469,584 3,268,914
Information Services 5,880,877 11,869,788 10,782,485
Special Districts 22,442,503 25,217,348 24,359,332
Total $ 31,775,938 $ 41,219,822 $ 39,074,072
Community Development
Administration 642,948 677,813 718,487
CDBG 725,976 1,039,600 1,184,052
Community Preservation 7,910,025 4,984,508 4,772,118
Planning 2,125,660 3,137,921 2,407,125
Building & Safety 4,209,944 5,218,744 5,026,718
Total $ 15,614,553 $ 15,058,586 $ 14,108,499
Public Works
Administration 1,132,438 1,144,823 1,142,213
Engineering Services 2,488,217 2,618,962 2,707,069
Capital Improvement Projects Administration 3,075,040 3,803,709 3,786,986 Traffic & Transportation Planning 4,234,370 5,263,111 5,222,849 General Services 7,649,200 7,985,412 8,074,728
Total $ 18,579,265 $ 20,816,017 $ 20,933,845
Public Safety
Sheriff's Services 28,785,025 30,948,354 33,286,078
Fire Protection 853,313 1,621,363 38,192
Total $ 29,638,338 $ 32,569,717 $ 33,324,270
Recreation & Community Services
Administration 1,287,706 1,411,088 1,454,595
Recreation and Community Services 12,834,184 16,280,836 16,618,981 Total $ 14,121,890 $ 17,691,924 $ 18,073,576
Neighborhood Services
Administration 418,257 702,191 700,819
Parks Planning & Open Space 2,014,545 3,365,836 1,853,868 Environmental Services 5,262,483 6,786,975 6,492,703
Facilities Maintenance 5,494,499 10,578,187 9,776,212
Parks 9,060,860 9,867,778 10,521,968
Total $ 22,250,644 $ 31,300,967 $ 29,345,570
Human Resources & Library Services
Administration - 361,204 530,646
Human Resources 4,933,838 3,490,273 2,161,268
Public Library 6,149,458 7,417,610 7,868,747
Total $ 11,083,296 $ 11,269,087 $ 10,560,661
Economic Development
Administration - 882,601 796,245
Economic Development 2,502,168 2,402,156 2,507,741
Arts and Events 4,043,118 4,393,585 4,540,621
Transit 29,863,890 42,623,275 38,819,491
Total $ 36,409,176 $ 50,301,617 $ 46,664,099
Special Services
City Attorney 1,161,873 2,225,028 1,781,000
Total $ 1,161,873 $ 2,225,028 $ 1,781,000
Non-Departmental
Administration 9,526,983 5,830,385 5,819,373
Reserves - 710,042 750,000
Debt Service 5,922,454 5,482,057 5,944,659
Total $ 15,449,437 $ 12,022,484 $ 12,514,032
Redevelopment
Successor Agency 1,620,212 1,206,476 1,158,476
Total $ 1,620,212 $ 1,206,476 $ 1,158,476
Subtotal All Funds $ 201,514,226 $ 240,002,619 $ 231,777,253 Capital Improvement Projects 50,462,528 168,610,560 89,972,469 Total All Funds $ 251,976,754 $ 408,613,179 $ 321,749,722 All Funds Budget Appropriations
OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2023-2024 Page 79 of 251 Summaries and Revenues
FY 2023-24 Budget Summary - All Funds
Public Works
6%
Community Development
4%
Public Safety
10%
Special Services
1%
Capital Improvement
Projects Administration
28%
Administrative Services
12%
City Manager
Administration
1%
Recreation and Community
Services
6%
Neighborhood Services
9%
Human Resources &
Library Services
3%
Economic
Development
15%
Successor Agency
1%
Non-Departmental
4%
Where the Money Goes
Revenue from Other
Agencies
34%
Licenses & Permits
3%
Charges for Current
Services
Sales Tax 3%
14%
Property Tax
15%
Other Taxes
5%
Successor Agency
1%
Special Districts
16%
All Others
(Includes Developer Fees
and Transit Farebox
Revenues)
9%
Where the Money Comes From

2021-22 Actual 2022-23 Estimate 2023-24 Budget
City Manager's Office
City Council 239,167 267,017 280,601
Administration 1,978,773 2,084,745 2,256,998
Communications 1,369,764 1,435,670 1,464,396
Total $ 3,587,703 $ 3,787,432 $ 4,001,994
Administrative Services
Administration 578,640 663,101 663,341
Finance 2,579,523 2,927,832 3,023,914
Information Services 5,366,851 6,590,077 6,224,638
Special Districts 2,985,605 3,293,678 3,376,998
Total $ 11,510,619 $ 13,474,689 $ 13,288,891
Community Development
Administration 642,948 677,813 718,487
Building & Safety 4,209,944 5,218,744 5,026,718
Community Preservation 3,666,986 4,741,131 4,772,118
Planning 1,734,542 2,291,166 2,407,125
Total $ 10,254,420 $ 12,928,854 $ 12,924,447
Public Works
Administration 1,132,438 1,144,823 1,142,213
Capital Improvement Projects Administration 3,040,865 3,768,886 3,754,820 Engineering Services 2,488,217 2,618,962 2,707,069
General Services 2,530,296 2,603,538 2,310,447
Traffic & Transportation Planning 2,012,578 2,193,367 2,306,944 Total $ 11,204,394 $ 12,329,575 $ 12,221,493
Public Safety
Sheriff's Services 27,926,572 29,852,103 32,329,533
Fire Protection 33,313 38,016 38,192
Total $ 27,959,885 $ 29,890,119 $ 32,367,725
Recreation and Community Services
Administration 1,287,706 1,411,088 1,454,595
Recreation and Community Services 10,097,400 12,851,774 13,569,781 Total $ 11,385,106 $ 14,262,862 $ 15,024,376
Neighborhood Services
Administration 418,257 702,191 700,819
Environmental Services 783,599 841,650 942,946
Facilities Maintenance 3,321,789 5,875,348 6,377,203
Parks 5,780,525 5,885,742 6,498,044
Parks Planning & Open Space 165,953 780,261 799,361
Total $ 10,470,124 $ 14,085,192 $ 15,318,373
Human Resources & Library Services
Administration - 361,204 530,646
Human Resources 1,482,770 3,239,479 1,891,453
Total $ 1,482,770 $ 3,600,683 $ 2,422,099
Economic Development
Administration - 882,601 796,245
Economic Development 1,962,357 1,716,844 1,802,768
Arts & Events 4,029,204 4,393,585 4,528,621
Total $ 5,991,560 $ 6,993,030 $ 7,127,634
Special Services
City Attorney 1,129,232 1,944,028 1,500,000
Total $ 1,129,232 $ 1,944,028 $ 1,500,000
Non-Departmental
Non-Departmental Admin 334,920 751,027 748,917
Contingency - 710,042 750,000
Total $ 334,920 $ 1,461,069 $ 1,498,917
Subtotal General Fund $ 95,310,733 $ 114,757,532 $ 117,695,950 Interfund Transfers 62,594,691 24,158,430 23,276,836
Total General Fund $ 157,905,424 $ 138,915,962 $ 140,972,786 General Fund Budget Appropriations
OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2023-2024 Page 81 of 251 Summaries and Revenues
FY 2023-24 Budget Summary - General Fund
Public Safety
23%
Public Works
9%
Recreation and
Community
Services
11%
Administrative Services
9%
City Manager
Administration
3%
Community Development
9%
Neighborhood Services
11%
Human Resources &
Library Services
2%
Economic
Development
5%
Non-Departmental
<1%
Transfers Out
17%
City Attorney
1%
Contingency
<1%
Where the Money Goes
Sales Tax
34%
Property Tax
33%
Development Revenues
Transfers In 7%
1%
Franchise Fees
7%
Recreation/Arts & Events
3%
Transient Occupancy Tax
4%
Interest Income
1%
Other Revenue
10%
Where the Money Comes From

Actual Estimated Budget
FY 2021-22 FY 2022-23 FY 2023-24
Beginning Fund Balance $ 82,799,429 $ 67,313,786 $ 66,822,841 Revenues 132,946,651 137,219,147 140,478,780
Operating Transfers In 9,473,130 1,205,870 865,000
Total Resources Available 225,219,210 205,738,803 208,166,621 Operating Expenditures 84,088,559 101,497,415 103,155,570 Operating Transfers Out 73,816,865 37,418,547 37,817,215 Ending Fund Balance $ 67,313,786 $ 66,822,841 $ 67,193,835 Reserves
Advances to Other Funds 2,500,000 2,500,000 2,468,000
Operating Reserve 21,260,000
Unreserved Fund Balance $ 64,813,786 $ 64,322,841 $ 43,465,835 General Fund
Statement of Fund Balance
OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2023-2024 Page 83 of 251 Summaries and Revenues
July 1, 2021 Operating Total Operating June 30, 2022
Fund Fund Transfers Resources Operating Capital Transfers Fund No. Fund Title Balance Revenue In Available Expenditures Projects Out Balance 104 GASB 45 Compliance Fund 52,283,592 (6,789,102) - 45,494,490 1,432,214 - - 44,062,275 106 Pension Liability Fund 2,000,001 5,688 5,032,450 7,038,139 5,032,450 - - 2,005,689 120 Recreational Facility Fund 144,048 3,963,644 - 4,107,692 2,751,289 36,028 706,678 613,697 201 HOME Program 358,556 254,609 - 613,165 - - - 613,165 202 Surface Transportation Program (71,919) 1,163,143 - 1,091,224 - 1,102,124 - (10,900) 203 CDBG 10,852 1,053,658 - 1,064,510 725,976 327,148 - 11,387 206 BJA Law Enforcement Grant 3 21,986 - 21,988 21,986 - - 2 228 American Rescue Plan Act - 10,277,120 - 10,277,120 2,498,433 2,194,056 5,584,632 - 229 Federal Grant 806,689 4,229,197 - 5,035,886 3,944,950 434,860 - 656,077 230 Gas Tax Fund (9,036) 5,195,642 317,655 5,504,261 5,364,479 5,166 339,398 (204,783) 231 Traffic Safety Fund - 500,057 - 500,057 - - 500,057 - 232 AB2766 Air Quality Imp 178,378 282,326 - 460,704 13,961 161,221 - 285,522 233 TDA Art 8 8,066,449 10,524,785 - 18,591,234 14,175 11,204,219 217,655 7,155,185 234 Suppl. Law Enf. Grant 304,680 537,035 - 841,715 496,405 - - 345,310 238 Bikeway Funds 1,439 128,786 - 130,224 - 23,771 - 106,453 259 Misc. Grant Fund (16,143) 7,650,801 - 7,634,658 449,540 7,626,665 - (441,546) 260 Proposition C Local 10,382,852 4,427,541 - 14,810,393 - 291,595 4,107,832 10,410,966 261 Proposition A Fund 10,807,071 5,380,386 - 16,187,457 - 1,695,190 4,228,859 10,263,408 262 Prop A Safe Park Bond (109,711) 116,340 - 6,629 6,629 250,000 - (250,000) 264 Measure R LR 2,887,006 3,381,211 - 6,268,217 - 2,032,599 - 4,235,618 265 Proposition C Grant Fund (4,248,136) 4,630,244 - 382,108 - 1,318,211 - (936,103) 266 Measure M LR 6,839,265 3,780,028 - 10,619,293 - 3,644,097 - 6,975,196 267 SB1 Road Repair & Accountability 4,638,263 4,387,278 - 9,025,541 - 3,554,072 - 5,471,469 268 Measure M ATP (7,945) 94,925 - 86,980 - 561,789 - (474,809) 269 Measure A Safe Parks (194,138) 387,652 - 193,513 - 736 194,251 (1,474) 270 Measure R Hwy Ops Improvement (15,782) 12,686 - (3,095) - 91,307 - (94,402) 271 Measure W Safe Clean Water 1,502,066 4,891,143 - 6,393,209 180,089 699,807 - 5,513,313 272 Measure H Homeless Initiative (150,094) 219,860 - 69,766 298,089 - - (228,322) 300 Bouquet B & T District 1,693,508 (35,940) - 1,657,568 75,413 - - 1,582,155 301 Eastside B & T District (12,096,824) 615,663 - (11,481,161) 304,469 157,672 - (11,943,303) 302 Via Princessa B & T District 6,185,845 193,260 - 6,379,105 61,032 386,397 - 5,931,676 303 Valencia B & T District 9,233,199 954,965 - 10,188,164 56,416 67,457 - 10,064,291 304 Bouquet Cyn 2nd Access 2,353,890 31,119 - 2,385,009 - - - 2,385,009 305 Park Dedication Fund 4,052,579 8,132 - 4,060,711 - 1,983,047 - 2,077,663 306 Developer Fee Fund 2,436,324 2,893,090 - 5,329,414 820,000 252,758 131,441 4,125,214 308 Library Facilities Fee Fund 3,872,884 114,034 - 3,986,918 - - - 3,986,918 309 Public Library Fund 1,635,156 9,161,082 - 10,796,238 7,196,154 91,902 - 3,508,183 330 Public Education & Government 604,329 421,384 - 1,025,713 221,901 - - 803,812 350 GVR Open Space Maint 270,188 75,038 - 345,226 54,246 - - 290,980 351 Drainage Benefit Assessment Areas 3,281,371 485,215 17,000 3,783,586 191,137 - 4,754 3,587,695 354 Santa Clarita Lighting District-Ad Valorem 11,270,260 3,152,011 - 14,422,271 1,498,886 134,991 218,063 12,570,331 356 Stormwater Utility Fund 3,885,950 4,242,233 3,690 8,131,874 4,038,446 57,939 77,712 3,957,777 357 Landscape Maint. District 23,228,309 14,016,605 10,000 37,254,914 13,405,053 526,369 127,539 23,195,953 358 Open Space Preser. District 6,578,026 2,909,119 - 9,487,145 1,848,592 - 803,341 6,835,213 359 Santa Clarita Lighting District-Assessmnt 2,922,119 3,227,316 218,063 6,367,497 3,038,433 - 871,122 2,457,943 360 Tourism Marketing District 472,897 898,094 - 1,370,991 517,849 - - 853,142 361 Tourism Bureau 70,039 1,208 - 71,247 7,458 - - 63,789 367 Areawide Fund 5,429,048 7,135,474 11,416,425 23,980,947 17,600,398 520,173 577,597 5,282,780 368 VC Wasterwater Standby 2,696,253 792,029 - 3,488,282 5,093 - - 3,483,189 369 Cooper Street Parking CFD2020-1 (277,320) 305,568 - 28,248 129,749 - - (101,501) 393 City Housing Successor 916,310 (17,706) 72,688 971,293 - - - 971,293 601 General Fund Capital Projects 358,794 - 959,705 1,318,499 - 648,786 - 669,714 602 Civic Art Projects 354,926 (5,960) 100,000 448,966 - 76,158 - 372,808 700 Transit Fund 94,919,161 32,611,591 8,336,691 135,867,442 31,039,340 74,594 238,874 104,514,634 720 Computer Replacement Fund 2,475,073 745,468 - 3,220,540 434,528 - - 2,786,012 721 Self Insurance Fund 1,234,675 6,979,312 115,990 8,329,977 3,444,676 - 3,016,439 1,868,862 722 Equipment Replacement Fund 6,038,786 376,674 - 6,415,460 294,396 - - 6,121,064 723 Facilities Fund 103,050,667 (838,291) 55,310,412 157,522,789 - 8,229,627 100,000 149,193,162 TOTAL FUNDS 385,534,726 162,156,457 81,910,769 629,601,953 109,514,330 50,462,528 22,046,244 447,578,850 Statement of Fund Balance
Audited 2021-2022

304 Bouquet Cyn 2nd Access 2,385,009 57,791 - 2,442,800 - - - 2,442,800 305 Park Dedication Fund 2,077,663 71,191 - 2,148,854 - 1,605,111 - 543,743 306 Developer Fee Fund 4,125,214 2,642,723 - 6,767,937 1,858,347 871,387 58,176 3,980,027 308 Library Facilities Fee Fund 3,986,918 214,088 - 4,201,006 - - - 4,201,006 309 Public Library Fund 3,508,183 9,519,727 25,933 13,053,843 8,453,758 283,800 - 4,316,284 330 Public Education & Government 803,812 447,451 - 1,251,263 533,463 - - 717,800 350 GVR Open Space Maint 290,980 91,697 - 382,677 103,420 - - 279,256 351 Drainage Benefit Assessment Areas 3,587,695 686,151 17,000 4,290,846 345,721 - 2,792 3,942,333 354 Santa Clarita Lighting District-Ad Valorem 12,570,331 3,717,688 - 16,288,019 1,916,449 522,179 231,485 13,617,906 356 Stormwater Utility Fund 3,957,777 5,334,264 3,690 9,295,731 4,808,545 394,777 - 4,092,409 357 Landscape Maint. District 23,195,953 15,689,775 10,000 38,895,728 15,878,697 2,406,635 57,000 20,553,397 358 Open Space Preser. District 6,835,213 3,319,036 - 10,154,249 2,585,575 68,445 803,606 6,696,623 359 Santa Clarita Lighting District-Assessmnt 2,457,943 3,300,904 231,485 5,990,332 2,941,489 - 860,613 2,188,229 360 Tourism Marketing District 853,142 918,930 - 1,772,072 646,744 - 296,000 829,328 361 Tourism Bureau 63,789 8,038 - 71,827 8,568 - - 63,259 367 Areawide Fund 5,282,780 7,820,407 13,910,505 27,013,692 20,385,172 687,462 368,430 5,572,628 368 VC Wasterwater Standby 3,483,189 1,737,501 - 5,220,690 1,982,381 - - 3,238,309 369 Cooper Street Parking CFD2020-1 (101,501) 1,117,867 - 1,016,366 606,724 - 30,652 378,990 393 City Housing Successor 971,293 22,036 159,244 1,152,573 - - - 1,152,573 601 General Fund Capital Projects 669,714 - 4,596,144 5,265,858 - 5,265,858 - 0 602 Civic Art Projects 372,808 4,951 - 377,759 - 368,779 - 8,980 700 Transit Fund 104,514,634 44,357,092 8,538,444 157,410,170 43,926,279 17,499,306 153,690 95,830,895 720 Computer Replacement Fund 2,786,012 1,016,784 - 3,802,796 1,086,526 - - 2,716,270 721 Self Insurance Fund 1,868,862 5,002,540 110,969 6,982,371 4,565,869 - - 2,416,502 722 Equipment Replacement Fund 6,121,064 843,809 - 6,964,873 541,752 - - 6,423,121 723 Facilities Fund 149,193,162 4,919,735 30,668,210 184,781,107 - 50,589,192 - 134,191,915 TOTAL FUNDS 447,578,850 192,235,839 64,049,059 703,863,749 131,846,695 168,610,560 14,094,674 389,311,820 Estimated 2022-2023
Statement of Fund Balance
OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2023-2024 Page 85 of 251 Summaries and Revenues
July 1, 2023 Operating Total Operating June 30, 2024
Fund Fund Transfers Resources Operating Capital Transfers Fund No. Fund Title Balance Revenue In Available Expenditures Projects Out Balance 104 GASB 45 Compliance Fund 44,062,275 - - 44,062,275 - - - 44,062,275 106 Pension Liability Fund 2,005,689 - 4,957,575 6,963,264 4,957,457 - - 2,005,807 120 Recreational Facility Fund 20 3,582,677 631,659 4,214,356 3,079,062 - 1,135,274 20 201 HOME Program 678,059 18,076 - 696,135 - - - 696,135 202 Surface Transportation Program (10,901) - - (10,901) - - - (10,901) 203 CDBG 12,195 2,854,021 - 2,866,216 1,184,052 1,478,181 - 203,983 206 BJA Law Enforcement Grant 2 - - 2 - - - 2
207 HOME Entitlement - 530,314 - 530,314 - 530,314 - -
228 American Rescue Plan Act (2) 906,777 - 906,775 252,653 160,256 - 493,866 229 Federal Grant 176,618 3,033,460 - 3,210,078 - 3,033,460 - 176,618 230 Gas Tax Fund 24,777 6,444,160 100,000 6,568,937 6,071,319 - 215,760 281,858 231 Traffic Safety Fund - 550,000 - 550,000 - - 550,000 - 232 AB2766 Air Quality Imp 309,755 296,603 - 606,358 347,216 - - 259,142 233 TDA Art 8 3,967 17,779,096 - 17,783,063 12,166 17,516,931 - 253,966 234 Suppl. Law Enf. Grant 182,229 353,814 - 536,043 554,927 - - (18,884) 238 Bikeway Funds (823) 160,000 - 159,177 - 160,000 - (823) 259 Misc. Grant Fund (0) 171,734 - 171,734 102,234 - - 69,500 260 Proposition C Local 1,397,990 5,485,789 - 6,883,779 - 561,126 - 6,322,653 261 Proposition A Fund 9,498,486 6,957,661 - 16,456,147 - - - 16,456,147 264 Measure R LR 2,549,759 4,114,342 - 6,664,101 - 6,570,724 - 93,377 265 Proposition C Grant Fund 0 938,874 - 938,874 - 938,874 - 0 266 Measure M LR 4,362,802 4,662,921 - 9,025,723 - 2,617,971 - 6,407,752 267 SB1 Road Repair & Accountability 53,503 5,661,305 - 5,714,808 - 5,661,305 - 53,503 268 Measure M ATP 1 297,582 - 297,583 - 297,582 - 1
269 Measure A Safe Parks 1 204,144 - 204,145 - - 194,251 9,894 270 Measure R Hwy Ops Improvement 74 20,065,000 - 20,065,074 - 20,065,000 - 74 271 Measure W Safe Clean Water 2,487,708 3,313,758 - 5,801,466 203,430 525,000 - 5,073,036 300 Bouquet B & T District 1,608,761 118,258 - 1,727,019 108,393 - - 1,618,626 301 Eastside B & T District (15,599,924) - - (15,599,924) 464,128 382,000 - (16,446,052) 302 Via Princessa B & T District 5,323,767 173,367 - 5,497,134 84,017 150,000 - 5,263,117 303 Valencia B & T District 9,790,450 692,984 - 10,483,434 62,720 - - 10,420,714 304 Bouquet Cyn 2nd Access 2,442,800 48,660 - 2,491,460 - - - 2,491,460 305 Park Dedication Fund 543,743 6,740 - 550,483 - 550,000 - 483 306 Developer Fee Fund 3,980,027 947,328 - 4,927,355 16,500 3,663,566 58,000 1,189,289 308 Library Facilities Fee Fund 4,201,006 316,014 - 4,517,020 - - - 4,517,020 309 Public Library Fund 4,316,284 10,136,250 - 14,452,534 8,909,995 92,200 - 5,450,340 330 Public Education & Government 717,800 480,425 - 1,198,225 233,116 - - 965,109 350 GVR Open Space Maint 279,256 98,552 - 377,808 111,281 - - 266,527 351 Drainage Benefit Assessment Areas 3,942,333 744,919 17,000 4,704,252 315,415 - 2,780 4,386,057 354 Santa Clarita Lighting District-Ad Valorem 13,617,906 3,981,629 - 17,599,535 1,974,609 700,000 270,635 14,654,291 356 Stormwater Utility Fund 4,092,409 4,798,701 3,690 8,894,800 4,593,463 221,507 - 4,079,830 357 Landscape Maint. District 20,553,397 16,567,074 10,000 37,130,471 15,152,185 673,277 57,000 21,248,008 358 Open Space Preser. District 6,696,623 3,555,899 - 10,252,522 1,038,007 - 825,006 8,389,509 359 Santa Clarita Lighting District-Assessmnt 2,188,229 3,411,452 270,635 5,870,316 3,015,451 - 860,656 1,994,209 360 Tourism Marketing District 829,328 925,267 - 1,754,595 670,373 - - 1,084,222 361 Tourism Bureau 63,259 8,000 - 71,259 8,780 - - 62,479 367 Areawide Fund 5,572,628 8,486,869 14,734,630 28,794,127 21,933,740 3,002,138 441,548 3,416,701 368 VC Wasterwater Standby 3,238,309 1,174,077 - 4,412,386 32,087 - - 4,380,299 369 Cooper Street Parking CFD2020-1 378,990 446,057 - 825,047 373,386 - - 451,661 393 City Housing Successor 1,152,573 - 160,747 1,313,320 - 250,000 - 1,063,320 601 General Fund Capital Projects 0 - 2,073,500 2,073,500 - 2,073,500 - 0 602 Civic Art Projects 8,980 - 157,439 166,419 - 161,468 - 4,951 700 Transit Fund 95,830,895 35,427,620 - 131,258,515 40,424,903 1,317,738 153,690 89,362,185 720 Computer Replacement Fund 2,716,270 1,037,692 - 3,753,962 359,064 - - 3,394,898 721 Self Insurance Fund 2,416,502 4,065,759 100,467 6,582,728 4,589,103 - - 1,993,625 722 Equipment Replacement Fund 6,423,121 1,179,930 - 7,603,051 245,000 - - 7,358,051 723 Facilities Fund 134,191,915 3,371,444 12,712,253 150,275,612 - 16,618,351 157,439 133,499,822 TOTAL FUNDS 389,311,820 190,583,075 35,929,595 615,824,490 121,480,232 89,972,469 4,922,039 399,449,749 Projected 2023-2024
Statement of Fund Balance

July 1, 2023 Operating Total Operating June 30, 2024
Fund Estimated Transfers Resources Operating Transfers Fund No. Fund Balance Revenue In Available Expenditures Out Balance 392 Redevelopment Obligation Retirement Fund 8,536,634 $ 2,154,195 - 10,690,829 $ 3,500 2,135,669 8,551,660 $ 550 Successor Agency Debt Service (42,124,897) - 2,135,669 (39,989,228) 1,154,976 - (41,144,204) TOTAL FUNDS (33,588,263) $ 2,154,195 $ 2,135,669 $ (29,298,399) $ 1,158,476 $ 2,135,669 $ (32,592,544) $ Projected 2023-2024
Successor Agency
Statement of Fund Balance
Audited 2021-2022
Statement of Fund Balance
Estimated 2022-2023
Statement of Fund Balance
OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2023-2024 Page 87 of 251 Summaries and Revenues Budget Revenues
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Actual Estimated Budget
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GENERAL FUND
TAXES
100 - 400101 PROPERTY TAX $ 21,904,161 $ 22,800,000 $ 24,200,000 100 - 400106 PROPERTY TAX IN LIEU OF VLF 20,209,237 21,770,576 22,874,343 TOTAL PROPERTY TAX $ 42,113,398 $ 44,570,576 $ 47,074,343 100 - 401001 SALES & USE TAX $ 49,476,922 $ 47,500,000 $ 48,300,000 100 - 401201 FRANCHISE FEES 5,589,491 5,156,000 5,156,000 100 - 401202 FRANCHISE FEES-WASTE HAUL 3,180,102 3,320,000 3,650,000 100 - 401203 TEMP BIN/ROLL OFF FRANCHI 503,044 530,000 500,000 100 - 401204 FRANCHISE AGREEMENT-OTHER 84,853 190,000 20,000 100 - 401205 FRANCHISE AGREEMENT-REIM 201,966 300,000 300,000 100 - 401106 TRANSIENT OCCUPANCY TAX 4,874,977 5,000,000 5,000,000 100 - 401107 REAL PROPERTY TRANSFER TAX 2,569,074 1,200,000 1,200,000 TOTAL OTHER TAXES $ 66,480,430 $ 63,196,000 $ 64,126,000

LICENSES & PERMITS
100 - 401301 BUSINESS LICENSE FEES $ 288,885 $ 300,000 $ 300,000 100 - 410101 CONDITIONAL USE PERMIT 46,188 60,146 64,384 100 - 410102 TEMPORARY USE PERMIT 14,771 15,480 16,469
100 - 410103 OAK TREE PERMIT 8,858 11,063 11,778
100 - 410104 MINOR USE PERMITS 65,754 59,327 63,074
100 - 410105 HOME OCCUPATION PERMIT 3,513 3,795 3,825
100 - 410106 TEMPORARY BANNER PERMIT 579 996 880
100 - 410107 ADU APP REVIEW FEE 16,372 22,538 25,641
100 - 411105 BUILDING PERMITS 2,753,891 2,524,000 3,000,000 100 - 411106 PERMIT ISSUANCE 176,938 160,000 160,000
100 - 411110 MEP PERMITS 1,153,064 1,215,400 1,200,000
100 - 412101 STREET VACATION 15,604 10,000 10,000
100 - 412103 CERTIFICATES OF COMPLIANCE 9,142 10,000 10,000 100 - 412105 FINAL SUBDIV MAPS/IMPROVE 65,671 100,000 80,000 100 - 413101 ANIMAL LICENSES 253,124 375,000 375,000
100 - 413107 SIDEWALK VENDOR 708 1,020 1,020
100 - 452101 MISC. BLDG & SAFETY SRVCS 20,750 20,000 20,000 100 - 452110 SAND CYN SEWER APP FEE#1 1,943 - -
100 - 453103 HWY ENCROACHMENT PERMITS 567,762 600,000 500,000 100 - 453108 GRADING INSPECTION PERMIT 129,757 250,000 180,000 100 - 453118 SLURRY SEAL FEE 118,009 - -
100 - 453124 TRANSPORTATION PERMIT 31,397 25,000 25,000 100 - 453126 NEW STREET NAME REVIEW - 4,000 -
100 - 453129 PERMIT PROCESSING 2,299 4,000 2,500
100 - 453139 SUSMP INSPECTION PERMIT FEES 2,796 4,000 4,000 100 - 455101 TENTATIVE MAPS 145,593 105,891 65,278
100 - 455102 SITE/SIGN PLAN REVIEW 33,465 29,400 31,304 100 - 455103 TIME EXTENSIONS 4,977 8,476 2,097
100 - 455104 HILLSIDE REVIEW 22,472 9,115 7,638
100 - 455106 ADJUSTMENTS 15,884 21,541 13,576
TOTAL LICENSES & PERMITS $ 5,970,166 $ 5,950,188 $ 6,173,464

FINES, FORFEITURES & PENALTIES
100 - 420101 PARKING CITATIONS $ 727,504 $ 950,000 $ 860,000 100 - 452106 B&S FINES AND PENALTIES 43,623 40,000 40,000 100 - 453138 ENG SVCS FINES & PENALTIES - 500 500
100 - 455121 CP CITATION 248,624 200,000 200,000
TOTAL FINES, FORFEITURES & PENALTIES $ 1,019,751 $ 1,190,500 $ 1,100,500

USE OF MONEY & PROPERTY
100 - 430301 INTEREST INCOME $ 857,429 $ 1,751,092 $ 1,810,412 100 - 430307 INTEREST-BANK OF STA CLARITA 459 - -
100 - 430311 GASB 87 LEASE INTEREST REVENUE 15,206 - -
100 - 430501 UNREALIZED GAIN/LOSS INVE (3,937,394) - -
100 - 430604 INTEREST INC-B&T ADVANCE 50,787 - -
100 - 430606 INTEREST INCOME-SA ADVAN 157,127 - -
100 - 430608 INTEREST INC-PUB LIBRARY ADVANCE 23,185 - - Account Title

Budget Revenues
Three Year History
Actual Estimated Budget
2021-22 2022-23 2023-24
Account Title
100 - 431101 RENTAL INCOME-CITY HALL 12,161 12,000 12,000 100 - 431107 RENTAL INCOME - MISC - 77,697 77,000
100 - 431108 RENTAL INCOME-BUSINESS INCUBATOR 900 - -
100 - 431111 DARK FIBER LEASE 18,557 109,263 109,263
100 - 431113 GASB 87 LEASE REVENUE 230,935 - -
100 - 453128 NEXTG RIGHT OF WAY USE 10,815 9,000 9,000
TOTAL USE OF MONEY & PROPERTY $ (2,559,833) $ 1,959,052 $ 2,017,675

REVENUES FROM OTHER AGENCIES
100 - 440101 ST. MOTOR VEHICLE IN-LIEU $ 255,972 $ 234,746 $ 230,000 100 - 447103 SB-90 REIMBURSEMENT 58,612 62,207 62,207
100 - 447104 STATE RECYCLING GRANTS 53,210 29,309 34,537 100 - 447105 BEAUTIFICATION GRANT PRGM 113,885 111,000 110,000 TOTAL REVENUE FROM OTHER AGENCIES $ 481,679 $ 437,262 $ 436,744

CHARGES FOR CURRENT SERVICE
100 - 411107 B&S PLAN REVIEW $ 3,338,523 $ 3,300,000 $ 2,326,000 100 - 411108 INDUSTRIAL WASTE INP FEE 293,586 240,000 280,000 100 - 412104 EASEMENT DOCUMENT REVIEW 25,986 30,000 30,000 100 - 412106 LOT LINE ADJUSTMENT 21,522 25,000 20,000
100 - 413102 FILM PERMIT 315,591 250,000 250,000
100 - 413103 FILM PERMIT-ROAD USE 472,106 350,000 350,000 100 - 413104 PARADE PERMITS 21,471 12,000 12,000
100 - 413105 FILM PERMIT - PROPERTY USE 52,269 50,000 45,000 100 - 421101 SOLID WASTE LIQUID DAMAGE 138,198 125,000 80,000 100 - 421102 COMMUNITY COURT 450 3,000 3,000
100 - 421103 COMMUNITY COURT - TRAFFIC 17,025 6,650 8,000 100 - 421107 TEEN COURT FEES 2,400 2,500 2,500
100 - 431102 ACTIVITY CENTER REVENUES 105,827 80,000 80,000 100 - 431103 RECREATION AQUATICS RENTALS 298,196 190,000 265,000 100 - 431104 FACILITY RENTALS 105,314 70,000 70,000
100 - 431105 FIELD RENTALS 474,128 400,000 400,000
100 - 431106 SPORTS COMPLEX REVENUES 22,358 30,000 30,000 100 - 431109 SC GREAT AMERICAN CAMP - - 4,000
100 - 431110 SKATE PARK B/DAY PARTY 1,178 4,500 4,500
100 - 451101 DUI CHARGES 203,477 150,000 150,000
100 - 451102 FALSE ALARM CHARGES 82,874 120,000 120,000 100 - 451103 NSF CHECKS 1,685 1,000 1,000
100 - 452104 ENFORCEMENT COST RECOVERY 740 6,000 10,000 100 - 452105 RECORD MAINTENANCE 350,132 330,000 300,000 100 - 452107 FEE TO EXPEDITE-B & S 69,155 80,000 80,000 100 - 452108 STRONG MOTION FEES 3,432 2,000 2,000
100 - 452109 BUILDING STANDARDS COMM - 12,000 12,000
100 - 453101 STORM DRAIN TRANS PROCESS 5,235 5,000 5,000 100 - 453102 FLOODWAYS STUDIES 26,254 15,000 10,000
100 - 453105 SEWER INSPECTION 4,540 35,000 80,000
100 - 453106 STREET INSPECTION 88,342 30,000 50,000
100 - 453107 STORM DRAIN INSPECTIONS 2,944 10,000 20,000 100 - 453109 UTILITY - PLAN REVIEW - 2,184 -
100 - 453110 SEWER PLAN CHECK 5,995 15,000 35,000
100 - 453111 STREET PLAN CHECK 85,021 15,000 35,000
100 - 453112 STORM DRAIN PLAN CHECK 8,121 10,000 10,000 100 - 453114 GRADING PLAN CHECK 207,863 257,916 135,000 100 - 453117 GRADING SOILS/GEO DEPOSIT 90,127 60,000 35,000 100 - 453119 DOCUMENT IMAGING 34,208 30,000 30,000
100 - 453120 STREET LIGHT PLAN CHECKS 8,008 9,000 9,000 100 - 453125 SEWER MODELING REVIEW 4,800 2,400 -
100 - 453130 SPECIAL AGREEMENT ADMIN FEE 1,514 2,000 1,500 100 - 453135 PLACERITA SEWER FEES 3,681 3,681 -
100 - 453137 SITE INVESTIGATION (ENG SVCS) - 500 500
100 - 453140 SWPPP INSPECTION 1,884 2,000 2,000
100 - 454102 TRAFFIC SIGNAL INSPECTION 6,560 23,000 28,606 100 - 454104 TRAFFIC SIGNAL PLAN CHECK 3,550 17,816 9,632 100 - 454105 STRIPING PLAN CHECK 1,930 10,812 2,985
100 - 454106 DETOUR PLAN CHECK 2,884 2,884 6,189
100 - 454108 TRAFFIC SIGNAL TIMING FEE 5,060 4,608 9,588 OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2023-2024 Page 89 of 251 Summaries and Revenues
Budget Revenues
Three Year History
Actual Estimated Budget
2021-22 2022-23 2023-24
Account Title
100 - 455108 PRE-APPLICATION REVIEW 32,586 27,270 31,360 100 - 455109 INITIAL STUDIES 16,094 9,255 9,255
100 - 455116 SELF-HAUL FEES 1,085 4,251 2,000
100 - 455117 ENVIRONMENTAL IMPACT REPORT 5,583 97,154 48,577 100 - 455118 LANDSCAPING/IRR PLANCHECK 14,291 17,766 18,918 100 - 455120 MOBILE HOME REGISTRATION 5,682 5,781 5,682 100 - 455122 RIDGELINE ALTERATION 5,784 - -
100 - 455124 ZONING LETTER 5,351 3,778 4,828
100 - 455126 DEVELOPMENT REVENUE 168,336 102,122 150,725 100 - 455128 GEN PLAN AMEND & ZONE CHG 52,847 37,545 -
100 - 455129 ARCHITECT DESIGN REVIEW 40,813 35,651 31,763 100 - 455130 ADMIN DEVELOPMENT PERMIT 38,920 37,311 30,657 100 - 457126 COMMUNITY EMERG. RESPONSE - 2,700 2,700
100 - 456107 THE MAIN 33,958 42,000 40,000
100 - 456108 PRODUCTION 72 - -
100 - 456202 TICKET SALES - 5,000 10,000
100 - 456204 GEAR VENDORS - 8,000 10,000
100 - 456205 FOOD VENDORS 11,250 10,000 8,000
100 - 456206 CITY MERCHANDISE 220 1,000 3,000
100 - 456303 MARATHON REVENUES (314) - -
100 - 456501 AQUATICS REGISTRATIONS 280,283 275,000 275,000 100 - 456502 AQUATICS POINT OF SALE 183,046 130,000 160,000 100 - 456602 ADULT SPORTS 233,718 245,000 245,000
100 - 456603 YOUTH SPORTS 286,257 375,000 375,000
100 - 456604 CONTRACT CLASSES 1,128,713 1,350,000 1,350,000 100 - 456606 CHILD DEVELOPMENT 457,673 505,500 505,500
100 - 456607 BREAKFAST WITH SANTA 6,160 7,420 7,000
100 - 456608 COMMUNITY CENTER 48,812 58,000 60,000
100 - 456609 DAY CAMP 320,540 300,000 375,000
100 - 456611 SPONSORSHIP REVENUE 247,797 325,000 260,000 100 - 456613 EXCURSIONS 11,391 14,000 14,000
100 - 456615 CCCC PROGRAMS 112,675 62,000 65,000
100 - 456616 CONCERTS PARKING - - 2,000
100 - 456614 RECREATION ADMIN FEE 4,016 1,244 1,200
100 - 457118 BOND PROCESSING & REVIEW 18,107 15,000 15,000 100 - 457108 SALE OF MAPS & PUBLICATIONS 87 28 -
100 - 457109 VEHICLE IMPOUND RELEASE 144,955 180,000 180,000 100 - 457110 NOTARY SERVICE 450 400 400
100 - 457111 COPIES-CITY CLERK 1,568 1,200 1,200
100 - 457115 VIDEO/ AUDIO DUPLICATION 56 - -
100 - 457116 SUSMP PLAN CHECK 9,600 6,000 6,000
100 - 457117 STRMWTR POLLU PREV(SWPPP) 1,686 1,500 1,500 100 - 457120 LOBBYIST REGISTRATION 880 - -
100 - 413106 FILM MONITORING FEE 45,094 42,000 35,000
100 - 457131 MARRIAGE SERVICES 49,010 60,000 60,000
TOTAL CHARGES FOR CURRENT SERVICE $ 11,041,273 $ 10,834,327 $ 9,851,265

OTHER REVENUE
100 - 401302 SATELLITE WAGERING FEE $ 31,875 $ 30,000 $ 30,000 100 - 456103 CROSSING GUARDS REVENUE 15,336 18,771 12,000 100 - 457125 EMERGENCY PREP EXPO 1,500 - -
100 - 457101 OVERHEAD REIMBURSEMENTS 7,940,112 7,833,636 9,369,064 100 - 457121 NON-FRAN HAUL IMPOUND FEES - 400 800
100 - 457127 C&D UNCLAIMED DEPOSITS 122,000 95,000 -
100 - 457130 EV CHARGING STATION 21,455 32,000 30,000
100 - 462101 MISCELLANEOUS REVENUE 131,946 910,000 -
100 - 421108 GRAFFITI RESTITUTIONS/DON 985 1,000 1,000
100 - 421109 DFY/OPIOID SETTLEMENTS - 75,509 59,425
100 - 421110 SOLID WASTE PROGRAMMING - - 130,000
100 - 462103 CASH OVER/SHORT 2 - -
100 - 462106 SALES OF PROPERTY & EQUIPMENT 93,999 50,000 50,000 100 - 462107 BEVERAGE PARTNERSHIP REVENUE 20,783 20,000 - 100 - 462109 STATE OF THE CITY TICKETS 9,877 9,405 10,000 100 - 462110 ENERGY REBATES 7,945 - -
100 - 462114 BIG BELLY RECYCLING 389 - -
100 - 462118 INSPECTIONS REVENUE - 2,521 -

Budget Revenues
Three Year History
Actual Estimated Budget
2021-22 2022-23 2023-24
Account Title
100 - 462122 PROPERTY DAMAGE PAYMENTS 617 - -
100 - 462124 HOMETOWN HEROS BANNER PR 969 3,000 3,000
100 - 462126 CITY STORE - - 3,500
TOTAL OTHER REVENUE $ 8,399,788 $ 9,081,242 $ 9,698,789 TRANSFERS IN 9,473,130 1,205,870 865,000
TOTAL GENERAL FUND $ 142,419,781 $ 138,425,017 $ 141,343,780 FUND 104 - GASB 45 COMPLIANCE
104 - 430301 INTEREST-OTHER INVESTMENT $ 2,842,998 $ - $ - 104 - 430501 UNREALIZED GAIN/LOSS (9,933,100) - -
104 - 457128 OPEB CONTRIBUTIONS 301,000 - -
TOTAL FUND 104 - GASB 45 COMPLIANCE (6,789,102) $ $ - $ - FUND 106 - PENSION LIABILITY
106 - 430301 INTEREST INCOME $ 3,362 $ - $ -
106 - 430501 UNREALIZED GAIN/LOSS INVE 2,325 - -
TRANSFERS IN 5,032,450 $ 4,970,012 $ 4,957,575
TOTAL FUND 106 - PENSION LIABILITY 5,038,138 $ $ 4,970,012 $ 4,957,575 FUND 120 - RECREATIONAL FACILITY
120 - 430301 INTEREST-OTHER INVESTMENT $ 107 $ - $ -
120 - 430311 GASB 87 LEASE INTEREST REVENUE 485 - -
120 - 431107 RENTAL INCOME-MISC 76,062 73,046 74,808
120 - 431112 RENTAL-PRO SHOP 31,316 14,608 15,000
120 - 431113 GASB 87 LEASE REVENUE 40,881 - -
120 - 456206 CITY MERCHANDISE 1,109 821 2,000
120 - 456611 SPONSORSHIP REVENUE 133,740 150,000 150,000 120 - 456701 ON-ICE REVENUE 3,151,368 3,295,869 3,295,869 120 - 456702 FOOD CONCESSION - 23,500 30,000
120 - 456705 MISC CUBE REVENUE 30,641 30,367 15,000
120 - 456706 FILMING REVENUE CUBE 497,936 11,439 -
TRANSFERS IN - 400,000 631,659
TOTAL FUND 120 - RECREATIONAL FACILITY 3,963,644 $ $ 3,999,650 $ 4,214,336 FUND 201 - HOME PROGRAM
201 - 430301 INTEREST INCOME $ 4,228 $ 13,826 $ 18,076
201 - 430501 UNREALIZED GAIN/LOSS (17,986) - -
201 - 455201 HOME PROGRAM COLLECTIONS 268,367 51,068 -
TOTAL FUND 201 - HOME PROGRAM $ 254,609 $ 64,894 $ 18,076 FUND 202 - SURFACE TRANSP PROGRAM
202 - 445118 STPL REVENUE $ 1,163,143 $ 1,301,580 $ -
TOTAL FUND 202 - SURFACE TRANSP PROGRAM 1,163,143 $ $ 1,301,580 $ - FUND 203 - COMMUNITY DEVELOPMENT BLOCK GRANT
203 - 430301 INTEREST INCOME $ 1,378 $ 809 $ -
203 - 430501 UNREALIZED GAIN/LOSS INVE (844) - -
203 - 442415 CARES ACT (COVID-19) 199,272 144,251 212,493 203 - 455201 PROGRAM REVENUE - 115,300 -
203 - 455202 CDBG - HUD 853,851 2,123,176 2,641,528
TOTAL FUND 203 - COMMUNITY DEVELOPMENT BLOCK GRANT 1,053,658 $ $ 2,383,536 $ 2,854,021 FUND 206 - BJA LAW ENFORCEMENT GRANT
206 - 430301 INTEREST INCOME $ 1 $ - $ -
206 - 430501 UNREALIZED GAIN/LOSS INVE (2) - -
206 - 446121 JUSTICE ASST. GRANT 21 1,958 - -
206 - 446122 JUSTICE ASST. GRANT 22 20,028 2,080 -
206 - 446123 JUSTICE ASST GRANT 23 - 21,982 -
TOTAL FUND 206 - BJA LAW ENFORCEMENT GRANT $ 21,986 $ 24,062 $ - FUND 207 - HOME ENTITLEMENT
207 - 455203 HOME PROGRAM $ - $ - $ 530,314
TOTAL FUND 207 - HOME ENTITLEMENT $ - $ - $ 530,314
OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2023-2024 Page 91 of 251 Summaries and Revenues
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Actual Estimated Budget
2021-22 2022-23 2023-24
Account Title
FUND 228 - AMERICAN RESCUE PLAN ACT
228 - 462101 AMERICAN RESCUE PLAN $ 10,277,120 $ 14,333,739 $ 906,777 TOTAL FUND 228 - AMERICAN RESCUE PLAN ACT 10,277,120 $ $ 14,333,739 $ 906,777 FUND 229 - FEDERAL GRANT
229 - 430301 INTEREST-OTHER INVESTMENT $ 40,307 $ - $ - 229 - 430501 UNREALIZED GAIN/LOSS INVE (33,460) - -
229 - 442409 MISC FEDERAL GRT 230,212 3,509,181 3,033,460 229 - 447110 EMERGENCY RENTAL ASSISTANCE 3,949,450 - -
229 - 462101 MISCELLANEOUS REVENUE 42,689 11 -
TOTAL FUND 229 - FEDERAL GRANT 4,229,197 $ $ 3,509,192 $ 3,033,460 FUND 230 - GAS TAX
230 - 430301 INTEREST INCOME $ 1,595 $ - $ -
230 - 441101 2107.5 GAS TAX 10,000 10,000 10,000
230 - 441102 2106 GAS TAX 708,393 787,131 856,926
230 - 441103 2107 GAS TAX 1,474,420 1,655,371 1,805,055 230 - 441104 2105 GAS TAX 1,232,679 1,381,856 1,502,794 230 - 441107 7360 GAS TAX 1,755,090 1,965,806 2,269,385 230 - 462101 MISCELLANEOUS REVENUE (14,214) 284 -
230 - 462122 PROPERTY DAMAGE PAYMENTS 27,678 18,081 -
TRANSFERS IN 317,655 407,423 100,000
TOTAL FUND 230 - GAS TAX 5,513,297 $ $ 6,225,952 $ 6,544,160 FUND 231 - TRAFFIC SAFETY
231 - 420103 TRAFFIC MOVING VIOLATIONS $ 500,057 $ 550,000 $ 550,000 TOTAL FUND 231 - TRAFFIC SAFETY $ 500,057 $ 550,000 $ 550,000 FUND 232 - AB2766 AIR QUALITY IMPROVEMENT
232 - 430301 INTEREST INCOME $ 2,135 $ 7,064 $ 7,603
232 - 430501 UNREALIZED GAIN/LOSS INVESTMENT (6,156) - - 232 - 442104 AB2766 AIR QUALITY IMPROV 286,347 289,000 289,000 TOTAL FUND 232 - AB2766 AIR QUALITY IMPROVEMENT $ 282,326 $ 296,064 $ 296,603 FUND 233 - TDA ARTICLE 8
233 - 430301 INTEREST INCOME $ 47,164 $ - $ -
233 - 430501 UNREALIZED GAIN/LOSS INVE (281,859) - -
233 - 442102 TDA ARTICLE 8 (STREETS) 10,759,480 4,758,747 17,779,096 TOTAL FUND 233 - TDA ARTICLE 8 10,524,785 $ $ 4,758,747 $ 17,779,096 FUND 234 - SUPPLEMENTAL LAW ENFORCEMENT GRANT
234 - 430301 INTEREST INCOME $ 3,868 $ - $ -
234 - 430501 UNREALIZED GAIN/LOSS INVE (12,884) - -
234 - 446103 SUPPL. LAW ENFORCEMENT GR 546,051 353,433 353,814 TOTAL FUND 234 - SUPPLEMENTAL LAW ENFORCEMENT GRANT $ 537,035 $ 353,433 $ 353,814 FUND 238 - BIKEWAY FUNDS
238 - 430301 INTEREST INCOME $ 290 $ - $ -
238 - 430501 UNREALIZED GAIN/LOSS INVE (10,443) - -
238 - 442101 TDA ARTICLE 3 (BIKEWAYS) 138,939 525,482 160,000 TOTAL FUND 238 - BIKEWAY FUNDS $ 128,786 $ 525,482 $ 160,000 FUND 259 - MISC GRANTS
259 - 447104 STATE RECYCLING GRANTS $ 54,913 $ 348,643 $ 56,000 259 - 447108 RMDZ CAL RECYCLE GRANT - 8,416 13,500
259 - 462101 MISCELLANEOUS REVENUE 7,595,888 2,515,607 102,234 TOTAL FUND 259 - MISC GRANTS 7,650,801 $ $ 2,872,666 $ 171,734 FUND 260 - PROPOSITION C LOCAL RETURN
260 - 430301 INTEREST INCOME $ 115,296 $ 129,022 $ -
260 - 430501 UNREALIZED GAIN/LOSS INVE (336,532) - -
260 - 442201 PROPOSITION C LOCAL RETURN 4,648,777 4,483,840 5,485,789 TOTAL FUND 260 - PROPOSITION C LOCAL RETURN 4,427,541 $ $ 4,612,862 $ 5,485,789

Budget Revenues
Three Year History
Actual Estimated Budget
2021-22 2022-23 2023-24
Account Title
FUND 261 - PROPOSITION A LOCAL RETURN
261 - 430301 INTEREST INCOME $ 120,426 $ 239,695 $ 344,083 261 - 430501 UNREALIZED GAIN/LOSS INVE (344,493) - -
261 - 442301 PROP A - LOCAL RETURN 5,604,452 5,405,645 6,613,578 TOTAL FUND 261 - PROPOSITION A LOCAL RETURN 5,380,386 $ $ 5,645,340 $ 6,957,661 FUND 262 - PROPOSITION A PARK BOND
262 - 443102 PROP A SAFE PARK BONDS $ 5,340 $ - $ -
262 - 443103 PROP A SAFE PARK-PROJECT SP 111,000 250,000 - TOTAL FUND 262 - PROPOSITION A PARK BOND $ 116,340 $ 250,000 $ - FUND 264 - MEASURE R LOCAL RETURN
264 - 430301 INTEREST INCOME $ 35,483 $ 93,378 $ -
264 - 430501 UNREALIZED GAIN/LOSS INVE (140,293) - -
264 - 442602 MEASURE R LOCAL RETURN 3,486,021 3,362,880 4,114,342 TOTAL FUND 264 - MEASURE R LOCAL RETURN 3,381,211 $ $ 3,456,258 $ 4,114,342 FUND 265 - PROPOSITION C 25% GRANT
265 - 442208 PROPOSITION C GRANTS $ 4,630,244 $ 1,151,782 $ 938,874 TOTAL FUND 265 - PROPOSITION C 25% GRANT 4,630,244 $ $ 1,151,782 $ 938,874 FUND 266 - MEASURE M LOCAL RETURN
266 - 442611 MEASURE M LOCAL RETURN $ 3,944,834 $ 3,811,264 $ 4,662,921 266 - 430301 INTEREST INCOME 61,066 107,520 -
266 - 430501 UNREALIZED GAIN/LOSS INVE (225,871) - -
TOTAL FUND 266 - MEASURE M LOCAL RETURN 3,780,028 $ $ 3,918,784 $ 4,662,921 FUND 267 - SB1 ROAD REPAIR & ACCOUNTABILITY
267 - 430301 INTEREST INCOME $ 31,794 $ 53,502 $ -
267 - 430501 UNREALIZED GAIN/LOSS INVE (146,446) - -
267 - 441108 SB1 ROAD MAINTENANCE REHAB 4,501,930 4,966,932 5,661,305 TOTAL FUND 267 - SB1 ROAD REPAIR & ACCOUNTABILITY 4,387,278 $ $ 5,020,434 $ 5,661,305 FUND 268 - MEASURE M ATP
268 - 442614 MEASURE M ATP $ 94,925 $ 2,250,089 $ 297,582 TOTAL FUND 268 - MEASURE M ATP $ 94,925 $ 2,250,089 $ 297,582 FUND 269 - MEASURE A SAFE PARKS
269 - 430301 INTEREST-OTHER INVESTMENT $ 172 $ - $ -
269 - 430501 UNREALIZED GAIN/LOSS INVE (68) - -
269 - 443104 MEASURE A SAFE PARKS 387,548 195,012 204,144 269 - 443105 MEASURE A SAFE PARKS PROJ SPECIFIC - 3,072,491 - TOTAL FUND 269 - MEASURE A SAFE PARKS $ 387,652 $ 3,267,503 $ 204,144 FUND 270 - MEASURE R HIGHWAY IMPROVEMENTS
270 - 442605 MEASURE R HIGHWAY OPS IMP $ 12,709 $ 4,330,910 $ 20,065,000 270 - 462101 MISCELLANEOUS REVENUES (22) - -
TOTAL FUND 270 - MEASURE R HIGHWAY IMPROVEMENTS $ 12,686 $ 4,330,910 $ 20,065,000 FUND 271 - MEASURE W SAFE CLEAN WATER
271 - 400108 MEASURE W SAFE CLEAN WATER $ 3,208,851 $ 3,214,928 $ 3,214,929 271 - 400109 MEASURE W REGIONAL 1,801,103 - -
271 - 430301 INTEREST INCOME 42,954 103,091 98,829
271 - 430501 UNREALIZED GAIN/LOSS INVE (161,766) - -
TOTAL FUND 271 - MEASURE W SAFE CLEAN WATER 4,891,143 $ $ 3,318,019 $ 3,313,758 FUND 272 - MEASURE H HOMELESS INITIATIVE
272 - 462101 MISCELLANEOUS REVENUES $ 219,860 $ 467,199 $ - TOTAL FUND 272 - MEASURE H HOMELESS INITIATIVE $ 219,860 $ 467,199 $ - FUND 300 - BOUQUET CANYON B&T DISTRICT
300 - 430301 INTEREST-OTHER INVESTMENT $ 28,985 $ 49,669 $ 81,898 300 - 430501 UNREALIZED GAIN/LOSS INVE (95,963) - -
300 - 430601 INTEREST INC- B&T ADVANCE 23,250 43,152 36,360 OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2023-2024 Page 93 of 251 Summaries and Revenues
Budget Revenues
Three Year History
Actual Estimated Budget
2021-22 2022-23 2023-24
Account Title
300 - 454201 B&T FEES - BOUQUET 7,788 50,000 -
TOTAL FUND 300 - BOUQUET CANYON B&T DISTRICT $ (35,940) $ 142,821 $ 118,258 FUND 301 - EASTSIDE B&T DISTRICT
301 - 430301 INTEREST INCOME $ 31,806 $ - $ -
301 - 430501 UNREALIZED GAIN/LOSS INVE (112,764) - -
301 - 454202 B&T FEES - EASTSIDE 696,621 50,000 -
301 - 462101 MISCELLANEOUS REVENUES - 6,320 -
TOTAL FUND 301 - EASTSIDE B&T DISTRICT $ 615,663 $ 56,320 $ - FUND 302 - VIA PRINCESSA B&T DISTRICT
302 - 430301 INTEREST INCOME $ 49,359 $ 106,589 $ 118,563 302 - 430501 UNREALIZED GAIN/LOSS INVE (165,956) - -
302 - 430602 INTEREST INC- B&T ADVANCE 35,047 65,052 54,804 302 - 454203 B&T FEES - VIA PRINCESSA 274,810 80,000 -
TOTAL FUND 302 - VIA PRINCESSA B&T DISTRICT $ 193,260 $ 251,641 $ 173,367 FUND 303 - VALENCIA B&T DISTRICT
303 - 430301 INTEREST INCOME $ 26,961 $ 95,053 $ 30,776 303 - 430501 UNREALIZED GAIN/LOSS INVE (95,968) - -
303 - 430605 INTEREST INCOME-B&T ADVANCE 187,680 348,351 293,484 303 - 454204 VALENCIA B & T FEES 467,568 30,000 -
303 - 462101 MISCELLANEOUS REVENUE 368,724 368,724 368,724 TOTAL FUND 303 - VALENCIA B&T DISTRICT $ 954,965 $ 842,128 $ 692,984 FUND 304 - BOUQUET CANYON 2ND ACCESS B&T DISTRICT
304 - 430607 INTEREST INC-B&T ADV BQT 2ND $ 31,119 $ 57,791 $ 48,660 TOTAL FUND 304 - BOUQUET CANYON 2ND ACCESS B&T DISTRICT $ 31,119 $ 57,791 $ 48,660 FUND 305 - PARK DEDICATION FUND
305 - 430301 INTEREST INCOME $ 28,182 $ 32,356 $ 6,740
305 - 430501 UNREALIZED GAIN/LOSS INVE (82,566) - -
305 - 457502 PARK IN-LIEU FEES-QUIMBY 62,515 38,835 -
TOTAL FUND 305 - PARK DEDICATION FUND $ 8,132 $ 71,191 $ 6,740 FUND 306 - DEVELOPER FEE FUND
306 - 430301 INTEREST INCOME $ 94,531 $ 172,035 $ 67,328 306 - 430501 UNREALIZED GAIN/LOSS INVE (325,424) - -
306 - 430604 INT INC-B&T ADV 1,747 - -
306 - 430606 INTEREST INCOME-SA ADVAN 159,597 - -
306 - 457501 DEVELOPER FEES 1,637,537 1,341,810 880,000 306 - 457504 DEV FEES-LAW ENFORCE IMP 161,036 91,326 -
306 - 457505 DEVELOPER - FIRE DISTRICT FEES 1,163,527 997,552 - 306 - 462101 MISCELLANEOUS REVENUES - 40,000 -
306 - 462105 PRIOR YEAR-REVENUE ADJUST 539 - -
TOTAL FUND 306 - DEVELOPER FEE FUND 2,893,090 $ $ 2,642,723 $ 947,328 FUND 308 - LIBRARY FACILITY FEE FUND
308 - 430301 INTEREST INCOME $ 37,281 $ 84,088 $ 116,014 308 - 430501 UNREALIZED GAIN/LOSS INVE (125,972) - -
308 - 457501 DEVELOPER FEES 202,724 130,000 200,000
TOTAL FUND 308 - LIBRARY FACILITY FEE FUND $ 114,034 $ 214,088 $ 316,014 FUND 309 - PUBLIC LIBRARY FUND
309 - 400101 PROPERTY TAX $ 8,817,029 $ 8,959,540 $ 9,522,404 309 - 430301 INTEREST INCOME 33,995 70,433 126,213
309 - 430501 UNREALIZED GAIN/LOSS INVE (98,069) - -
309 - 431104 RENTAL INCOME-FACILITIES 80 260 100
309 - 431107 RENTAL INCOME-MISC 93,786 67,243 70,336
309 - 457129 PASSPORT FEES 227,217 226,811 337,649
309 - 460107 DONATIONS-FOL PROGRAMMING 25,000 26,000 25,000 309 - 462101 MISCELLANEOUS REVENUE 57,438 54,548 54,548 309 - 462103 CASH OVER SHORT 60 - -
309 - 462121 LIBRARY GRANTS 4,546 114,892 -
TRANSFERS IN 25,933

Budget Revenues
Three Year History
Actual Estimated Budget
2021-22 2022-23 2023-24
Account Title
TOTAL FUND 309 - PUBLIC LIBRARY FUND 9,161,082 $ $ 9,545,660 $ 10,136,250 FUND 330 - PUBLIC EDUCATION & GOVERNMENT
330 - 401204 FRANCHISE AGREEMENT-OTHER $ 462,839 $ 430,000 $ 450,000 330 - 430301 INTEREST INCOME 5,672 17,451 30,425
330 - 430501 UNREALIZED GAIN/LOSS INVE (20,933) - -
330 - 462101 MISCELLANEOUS REVENUES (26,194) - -
TOTAL FUND 330 - PUBLIC EDUCATION & GOVERNMENT $ 421,384 $ 447,451 $ 480,425 FUND 350 - GVR OPEN SPACE MAINTENANCE DISTRICT
350 - 402402 SPECIAL ASSESSMENTS $ 81,606 $ 85,686 $ 91,316 350 - 430301 INTEREST INCOME 2,618 6,011 7,236
350 - 430501 UNREALIZED GAIN/LOSS INVE (9,186) - -
TOTAL FUND 350 - GVR OPEN SPACE MAINTENANCE DISTRICT $ 75,038 $ 91,697 $ 98,552 FUND 351 - DRAINAGE BENEFIT ASSESSMENT AREAS
351 - 402101 DRAINAGE BENEFIT ASSES#3 $ 28,363 $ 27,987 $ 27,987 351 - 402102 DRAINAGE BENEFIT ASSES#6 26,347 26,155 26,155 351 - 402103 DRAINAGE BENEFIT ASSES#18 44,321 43,696 43,696 351 - 402105 DRAINAGE BENEFIT ASSES#20 39,913 41,617 43,671 351 - 402106 DRAINAGE BENEFIT ASSES #22 13,757 14,504 15,220 351 - 402107 DBAA 2008-1 RIVER VILLAGE 59,466 62,507 65,588 351 - 402108 DBAA 2008-2 SOUTH PLAZA 16,833 17,726 18,600 351 - 402109 DBAA 2013-1 VILLA METRO 17,230 18,423 19,332 351 - 402110 DBAA 2014-1 RIVER VILLAGE AREA C 62,030 65,751 68,993 351 - 402111 DBAA 2015-1 FIVE KNOLLS 104,675 108,189 113,525 351 - 402112 DBAA 2017-1 VISTA CANYON 35,958 46,811 49,039 351 - 402113 DBAA 2017-2 GV RANCH 29,917 31,508 33,063
351 - 402114 DBAA #24 - PLUM CYN 61,178 77,033 80,832
351 - 402115 DBAA #33 -SKYLINE 24,453 27,076 28,411
351 - 430301 INTEREST INCOME 32,194 77,168 110,807
351 - 430501 UNREALIZED GAIN/LOSS INVE (111,421) - -
TRANSFERS IN 17,000 17,000 17,000
TOTAL FUND 351 - DRAINAGE BENEFIT ASSESSMENT AREAS $ 502,215 $ 703,151 $ 761,919 FUND 354 - STREETLIGHTS MAINT. DISTRICT-AD VALOREM
354 - 401101 AD VALOREM $ 3,303,744 $ 3,291,609 $ 3,453,023 354 - 430301 INTEREST INCOME 112,630 271,079 376,106
354 - 430501 UNREALIZED GAIN/LOSS INVE (399,439) - -
354 - 454102 TRAFFIC SIGNAL INSPECTION 2,500 5,000 2,500 354 - 462101 MISCELLANEOUS REVENUE (212) - -
354 - 462122 PROPERTY DAMAGE PAYMENTS 132,788 150,000 150,000 TOTAL FUND 354 - STREETLIGHTS MAINT. DISTRICT-AD VALOREM 3,152,011 $ $ 3,717,688 $ 3,981,629 FUND 356 - STORMWATER UTILITY
356 - 402302 STRMDRN ASSESS-BRIDGEPORT $ 28,498 $ 27,744 $ 27,744 356 - 402303 STRMDRN ASSESS-CREEKSIDE 35,677 25,565 25,565 356 - 402304 STRMDRN ASSESS-HIDDEN CRK 22,551 21,843 21,843 356 - 402305 STRMDRN ASSESS-HART PONY 6,454 6,375 6,375 356 - 430301 INTEREST INCOME 46,854 76,688 91,077
356 - 430501 UNREALIZED GAIN/LOSS INVE (125,519) - -
356 - 402301 STORMWATER UTILITY USER FEES 3,676,511 4,976,335 4,279,218 356 - 457124 SUSMP INSPECTION PERMIT FEES 19,896 19,743 19,700 356 - 462101 MISCELLANEOUS REVENUE 531,311 179,971 327,179 TRANSFERS IN 3,690 3,690 3,690
TOTAL FUND 356 - STORMWATER UTILITY 4,245,923 $ $ 5,337,954 $ 4,802,391 FUND 357 - LANDSCAPE MAINTENANCE DISTRICT
357 - 402201 LMD DISTRICT #1 ZONE #T1 WEST $ 24,186 $ 27,088 $ 30,535 357 - 402202 LMD DIST 1 ZONE T2 OLD ORCHARD 234,417 256,517 269,163 357 - 402203 LMD DIST 1 ZONE T3 VAL HILLS 125,284 137,488 144,266 357 - 402204 LMD DIST 1 ZONE T4 VAL MEADOWS 161,255 164,765 188,303 357 - 402205 LMD DIST 1 ZONE T5 VAL GLEN 162,371 166,604 166,604 357 - 402206 LMD DIST 1 ZONE T6 SO VALLEY 144,197 146,814 146,814 357 - 402207 LMD DIST 1 ZONE T7 CENTRAL 438,799 446,762 485,611 OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2023-2024 Page 95 of 251 Summaries and Revenues
Budget Revenues
Three Year History
Actual Estimated Budget
2021-22 2022-23 2023-24
Account Title
357 - 402208 LMD DIST 1 ZONE T8 SUMMIT 1,243,653 1,349,414 1,415,940 357 - 402211 LMD DIST 1 ZONE T17 RAINBOW GLEN 42,632 46,257 48,538 357 - 402212 LMD DIST 1 ZONE T23 MT VIEW SLOPES 937,967 1,017,732 1,067,906 357 - 402213 LMD DIST 1 ZONE T23A MT VIEW CONDOS 331,784 359,999 377,747 357 - 402214 LMD DIST 1 ZONE T23B SECO VILLAS 119,143 129,275 135,648 357 - 402215 LMD DIST 1 ZONE T29 AMERICAN BEAUTY 64,141 65,306 65,306 357 - 402216 LMD DIST ZONE T31 SHANGRI-LA 400,262 437,980 459,575 357 - 402220 LMD DIST 1 ZONE T46 NBRIDGE 1,847,521 2,004,496 2,165,908 357 - 402221 LMD DIST 1 ZONE T47 NPARK 871,496 945,608 992,226 357 - 402222 LMD DIST 1 ZONE T52 STONECREST 464,619 503,231 528,040 357 - 402223 LMD DIST 1 ZONE 1 GV PARKWAY 12,661 12,890 12,890 357 - 402225 LMD DIST 1 ZONE 3 SIERRA HEIGHTS 46,824 50,806 50,806 357 - 402226 LMD DIST 1 ZONE 4 ALBERTSONS 117,230 119,358 119,358 357 - 402227 LMD DIST 1 ZONE 5 SUNSET HILLS 88,850 90,462 90,462 357 - 402228 LMD DIST 1 ZONE 6 CYN CREST 67,721 68,950 68,950 357 - 402229 LMD DIST 1 ZONE 7 CRKSIDE 179,015 194,239 194,239 357 - 402230 LMD DIST 1 ZONE 8 FRIENDLY/SIERRA 8,150 8,844 9,280 357 - 402233 LMD DIST 1 ZONE 15 RIVER VILLAGE 347,283 370,188 355,331 357 - 402234 LMD DIST 1 ZONE 16 VIC 279,359 303,054 317,994 357 - 402235 LMD DIST 1 ZONE 17 BQT/RAILROAD AVE 108,193 110,100 110,893 357 - 402237 ZONE 18 TOWN CENTER TOURNEY RD 628,675 637,448 717,129 357 - 402238 ZONE 19 BRIDGEPORT BOUQUET 106,820 112,877 118,442 357 - 402239 ZONE 20 GOLDEN VLLY RANCH-COMMERCIAL 97,901 99,678 99,678 357 - 402241 LMD DIST #1 ZONE 21 GLDN VLY RANCH-RES. 294,443 287,569 287,569 357 - 402242 LMD DIST #1 ZONE 22 HMNM HOSPITAL 17,280 17,594 17,594 357 - 402244 LMD DIST #1 ZONE 24 CYN GATE 58,056 59,110 44,332 357 - 402245 LMD DIST #1 ZONE 25 VL DI ORO 9,761 9,938 11,926 357 - 402246 ZONE 26 CTR PT-COMMERCIAL 159,809 162,710 162,710 357 - 402247 ZONE 27 CIRCLE J 509,261 547,359 579,556
357 - 402248 ZONE 28 NEWHALL 495,811 499,670 524,580
357 - 402249 ZONE T33 CANYON PARK 96,938 98,697 98,697
357 - 402250 ZONE T51 VALENCIA HIGH SCHOOL 512,713 556,314 556,314 357 - 402254 ZONE T20 EL DORADO VILLAGE 182,847 186,165 186,165 357 - 402255 ZONE T44 BOUQUET CYN 87,650 89,241 89,241
357 - 402256 ZONE T48 SHADOW HILLS 46,220 47,058 47,058 357 - 402257 ZONE T62 CANYON HEIGHTS 124,800 127,065 127,065 357 - 402258 ZONE T67 MIRAMONTES 264,112 268,905 268,905 357 - 402259 ZONE T71 HASKELL CYN RANCH 136,408 138,883 138,883 357 - 402261 ZONE 29 VILLA METRO 62,393 63,526 63,526
357 - 402266 ZONE 30 PENLON 30,663 30,771 30,771
357 - 402267 ZONE 31 FIVE KNOLLS 303,076 231,432 231,432 357 - 402268 ZONE T77 WEST CREEK PARK (MWD) 66,195 - -
357 - 402269 ZONE T69 WEST CREEK ESTATES 633,012 562,766 563,814 357 - 402270 ZONE T68 WEST CREEK VILLAGE 135,075 146,669 153,886 357 - 402271 ZONE 32 VISTA CANYON 63,695 68,578 73,417
357 - 402272 ZONE T2A SKYLINE RANCH 100,507 140,365 156,016 357 - 402273 ZONE T1B PLUM/WHITES CYN 102,954 88,859 91,637 357 - 402274 ZONE TESORO ADOBE PARK - 158,000 258,248
357 - 401102 AD VALOREM T2 OLD ORCHARD 100,948 102,704 109,013 357 - 401103 AD VALOREM T3 VAL HILLS 72,708 73,180 77,486 357 - 401104 AD VALOREM T4 VAL MEADOWS 33,773 34,352 39,269 357 - 401105 AD VALOREM T5 VAL GLEN 64,428 64,977 68,496 357 - 430301 INTEREST INCOME 205,764 437,808 555,886
357 - 430501 UNREALIZED GAIN/LOSS INVE (741,281) - -
357 - 462101 MISCELLANEOUS REVENUE 52,755 - -
357 - 462122 PROPERTY DAMAGE PAYMENT 31,422 5,280 -
TRANSFERS IN 10,000 10,000 10,000
TOTAL FUND 357 - LANDSCAPE MAINTENANCE DISTRICT 14,026,605 $ $ 15,699,775 $ 16,577,074 FUND 358 - OPEN SPACE PRESERVATION DISTRICT
358 - 402401 SPECIAL ASSESSMENTS $ 3,051,349 $ 3,114,941 $ 3,267,232 358 - 430301 INTEREST INCOME 61,195 118,095 201,667
358 - 430501 UNREALIZED GAIN/LOSS INVE (219,967) - -
358 - 431107 RENTAL INCOME-MISCELLANEOUS 12,272 85,000 87,000 358 - 462101 MISCELLANEOUS REVENUES 4,271 1,000 -
TOTAL FUND 358 - OPEN SPACE PRESERVATION DISTRICT 2,909,119 $ $ 3,319,036 $ 3,555,899

Budget Revenues
Three Year History
Actual Estimated Budget
2021-22 2022-23 2023-24
Account Title
FUND 359 - STREETLIGHTS MAINT. DISTRICT-SPCL LEVY
359 - 402403 LEVY A ASSESSMENTS $ 428,927 $ 434,221 $ 433,973 359 - 402404 LEVY B ASSESSMENTS 2,425,719 2,463,814 2,545,957 359 - 430301 INTEREST INCOME 20,189 27,869 56,522
359 - 430501 UNREALIZED GAIN/LOSS INVE (68,017) - -
359 - 462101 MISCELLANEOUS REVENUES (53,078) - -
359 - 462110 ENERGY REBATES 134,245 - -
359 - 462122 PROPERTY DAMAGE PAYMENTS 339,331 375,000 375,000 TRANSFERS IN 218,063 231,485 270,635
TOTAL FUND 359 - STREETLIGHTS MAINT. DISTRICT-SPCL LEVY 3,445,379 $ $ 3,532,389 $ 3,682,087 FUND 360 - TOURISM MARKETING DISTRICT FUND
360 - 402406 TOURISM MARKETING ASSESSMENT $ 917,590 $ 900,000 $ 900,000 360 - 430301 INTEREST INCOME 4,493 18,930 25,267
360 - 430501 UNREALIZED GAIN/LOSS (23,989) - -
TOTAL FUND 360 - TOURISM MARKETING DISTRICT FUND $ 898,094 $ 918,930 $ 925,267 FUND 361 - TOURISM BUREAU FUND
361 - 430301 INTEREST INCOME $ 631 $ - $ -
361 - 430501 UNREALIZED GAIN/LOSS INVE (2,052) - -
361 - 462116 MEMBERSHIP DUES-TOURISM 2,600 8,038 8,000
361 - 462117 ONLINE BOOKING COMMISSION 29 - -
TOTAL FUND 361 - TOURISM BUREAU FUND $ 1,208 $ 8,038 $ 8,000 FUND 367 - AREAWIDE FUND
367 - 402268 T77 WEST CREEK PARK $ 118 $ - $ -
367 - 402240 ZONE 2008-1 MAJOR T-FARES 6,492,293 6,860,697 7,456,987 367 - 401101 T1 AD VALOREM 859,552 858,712 904,198
367 - 430301 INTEREST INCOME 24,195 75,548 125,684
367 - 430501 UNREALIZED GAIN/LOSS INVE (160,467) - -
367 - 462101 MISCELLANEOUS REVENUE (136,195) 1,365 -
367 - 462122 PROPERTY DAMAGE PAYMENTS 55,978 24,085 -
TRANSFERS IN 11,416,425 13,910,505 14,734,630
TOTAL FUND 367 - AREAWIDE FUND 18,551,899 $ $ 21,730,912 $ 23,221,499 FUND 368 - VISTA CANYON WATER FACTORY FUND
368 - 402405 VC WASTE WATER STANDBY ASSESSMENT $ 865,142 $ 1,654,693 $ 1,035,513 368 - 430301 INTEREST INCOME 28,872 82,808 138,564
368 - 430501 UNREALIZED GAIN/LOSS INVE (101,985) - -
TOTAL FUND 368 - VISTA CANYON WATER FACTORY FUND $ 792,029 $ 1,737,501 $ 1,174,077 FUND 369 - COOPER STREET PARKING CFD
369 - 402411 COOPER ST PARKING CFD2020-1 $ 304,242 $ 995,525 $ 446,057 369 - 430501 UNREALIZED GAIN/LOSS INVE 1,326 - -
369 - 462105 PRIOR YEAR REVENUE - 122,342 -
TOTAL FUND 369 - COOPER STREET PARKING CFD $ 305,568 $ 1,117,867 $ 446,057 FUND 393 - CITY HOUSING SUCCESSOR FUND
393 - 430301 INTEREST INCOME $ 7,390 $ 22,036 $ -
393 - 430501 UNREALIZED GAIN/LOSS INV (25,095) - -
TRANSFERS IN 72,688 159,244 160,747
TOTAL FUND 393 - CITY HOUSING SUCCESSOR FUND $ 54,983 $ 181,280 $ 160,747 FUND 500 - GENERAL DEBT SERVICE FUND
500 - 430201 INTEREST INC-LEASE PMT $ 293 $ - $ -
500 - 462105 PRIOR YEAR-REVENUE ADJUST 490,488 - -
TRANSFERS IN 4,479,209 5,482,057 5,944,659
TOTAL FUND 500 - GENERAL DEBT SERVICE FUND 4,969,991 $ $ 5,482,057 $ 5,944,659 FUND 601 - GENERAL FUND CAPITAL PROJECTS
TRANSFERS IN $ 959,705 $ 4,596,144 $ 2,073,500
TOTAL FUND 601 - GENERAL FUND CAPITAL PROJECTS $ 959,705 $ 4,596,144 $ 2,073,500 OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2023-2024 Page 97 of 251 Summaries and Revenues
Budget Revenues
Three Year History
Actual Estimated Budget
2021-22 2022-23 2023-24
Account Title
FUND 602 - CIVIC ART PROJECT
602 - 430301 INTEREST INCOME $ 2,891 $ 4,951 $ -
602 - 430501 UNREALIZED GAIN/ LOSS INVE (8,851) - -
TRANSFERS IN 100,000 - 157,439
TOTAL FUND 602 - CIVIC ART PROJECT $ 94,040 $ 4,951 $ 157,439 FUND 700 - TRANSIT FUND
700 - 430301 INTEREST INCOME $ 34,189 $ - $ -
700 - 430501 UNREALIZED GAIN/LOSS INVE (219,205) - -
700 - 431107 RENTAL INCOME-MISC 61 - -
700 - 442106 ASI REIMBURSEMENT 2,049,383 2,000,000 2,000,000 700 - 442202 PROPOSITION C EXPANSION 206,663 213,483 221,403 700 - 442204 BSIP REVENUES 53,643 55,413 57,469
700 - 442205 SECURITY ALLOCATION 220,785 319,501 371,692 700 - 442206 TRANSIT MITIGATION REV 15,143 24,953 30,078 700 - 442207 MOSIP 322,341 635,637 392,847
700 - 442302 PROP A - DISCRETIONARY 4,648,683 5,035,631 5,451,954 700 - 442303 SPECIALIZED TRANSPORTATION 1,565,711 1,933,689 1,008,737 700 - 442403 METROLINK TRANSFERS 54,070 65,000 66,950
700 - 442409 MISC FEDERAL GRANTS 9,117,836 18,613,732 8,568,540 700 - 442410 TRANSIT MITIGATION FEE 360,268 1,000 -
700 - 442413 SB1 STATE TRANSP ASSISTANCE 394,942 652,603 854,017 700 - 442414 SB1 STATE OF GOOD REPAIR - 958,000 -
700 - 442415 CARES ACT (COVID 19) - 99,935 747,564
700 - 442416 ARPA-FTA - 860,108 4,702,394
700 - 442501 COUNTY CONTRIBUTIONS - SRV 2,439,726 2,000,000 2,060,000 700 - 442601 MEASURE R BUS OPERATIONS 2,495,030 2,991,220 3,583,881 700 - 442603 MEASURE R CLEAN FUEL 432,143 - -
700 - 442612 MEASURE M BUS OPERATIONS 2,486,530 2,986,530 3,580,851 700 - 450101 FAREBOX REVENUES 641,436 827,507 852,332
700 - 450103 D-A-R FAREBOX REVENUES 80,474 125,370 129,131 700 - 450104 COMMUTER SERVICE REVENUE 285,862 300,000 309,000 700 - 450108 TAP LOCAL 277,373 300,000 309,000
700 - 450109 TAP COMMUTER 100,825 120,000 123,600
700 - 450110 TRANSIT TAP EZ PASS 7,450 6,000 6,180
700 - 462101 MISCELLANEOUS REVENUE 3,336,701 2,528,565 - 700 - 462105 PRIOR YEAR-REVENUE ADJUST 547,462 - -
700 - 462106 SALES OF PROPERTY & EQUIPMENT 36,900 35,000 - 700 - 462110 ENERGY REBATES 619,167 635,180 -
700 - 462122 PROPERTY DAMAGE PAYMENT - 33,035 -
TRANSFERS IN 8,336,691 8,538,444 -
TOTAL FUND 700 - TRANSIT FUND 40,948,282 $ $ 52,895,536 $ 35,427,620 FUND 720 - COMPUTER REPLACEMENT
720 - 430301 INTEREST INCOME $ 22,957 $ 60,159 $ 81,067 720 - 430501 UNREALIZED GAIN/LOSS INVE (81,800) - -
720 - 457105 COMPUTER REPLACEMENT CHAR 804,311 956,625 956,625 TOTAL FUND 720 - COMPUTER REPLACEMENT $ 745,468 $ 1,016,784 $ 1,037,692 FUND 721 - SELF INSURANCE
721 - 430301 INTEREST INCOME $ 63,598 $ 122,248 $ 56,407 721 - 430501 UNREALIZED GAIN/LOSS INVE (236,122) - -
721 - 457103 CHARGES FOR SELF INSURANCE 4,151,837 4,097,739 4,009,352 721 - 462101 MISCELLANEOUS REVENUE 3,000,000 782,553 -
TRANSFERS IN 115,990 110,969 100,467
TOTAL FUND 721 - SELF INSURANCE 7,095,302 $ $ 5,113,509 $ 4,166,226 FUND 722 - VEHICLE/EQUIPMENT REPLACEMENT
722 - 430301 INTEREST INCOME $ 43,108 $ 110,449 $ 183,960 722 - 430501 UNREALIZED GAIN/LOSS INVE (146,551) - -
722 - 457104 EQUIP. REPLACEMENT CHARGE 480,118 672,617 995,970 722 - 462101 MISCELLANEOUS REVENUES - 60,743 -
TOTAL FUND 722 - VEHICLE/EQUIPMENT REPLACEMENT $ 376,674 $ 843,809 $ 1,179,930

Budget Revenues
Three Year History
Actual Estimated Budget
2021-22 2022-23 2023-24
Account Title
FUND 723 - FACILITIES FUND
723 - 430301 INTEREST INCOME $ 820,657 $ 2,819,735 $ 3,371,444 723 - 430501 UNREALIZED GAIN/LOSS INVE (2,619,838) - -
723 - 430604 INT INC-B&T ADV 27,680 - -
723 - 462101 MISCELLANEOUS REVENUE 933,211 2,100,000 -
TRANSFERS IN 55,310,412 30,668,210 12,712,253
TOTAL FUND 723 - FACILITIES FUND 54,472,121 $ $ 35,587,945 $ 16,083,697 SUBTOTAL CITY REVENUES $ 391,456,998 $ 400,191,972 $ 373,801,109 INTERFUND TRANSFER (95,863,109) (70,736,986) (42,739,254) SUBTOTAL CITY REVENUE RESOURCES $ 295,593,889 $ 329,454,986 $ 331,061,855 SUCCESSOR AGENCY 2,903,110 2,963,506 2,154,195
TOTAL CITY REVENUE RESOURCES $ 298,496,999 $ 332,418,492 $ 333,216,050 OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2023-2024 Page 99 of 251 Summaries and Revenues
Budget Revenues - Successor Agency
Three Year History
Actual Estimated Budget
2021-22 2022-23 2023-24
FUND 392 - REDEVELOPMENT OBLIGATION RET. FUND (RORF)
392 - 400107 PROPERTY TAX INCREMENT-RORF $ 2,958,673 $ 2,963,506 $ 2,154,195 392 - 430301 INTEREST INCOME (569) - -
392 - 430309 INTEREST INCOME-RDA BONDS 228 - -
392 - 430501 UNREALIZED GAIN/LOSS INVE (55,222) - -
TOTAL FUND 392 - REDEVELOPMENT OBLIGATION RET. FUND (RORF) $ 2,903,110 $ 2,963,506 $ 2,154,195

OTHER REVENUE
550 - 600392 TRANSFER IN $ 2,184,016 $ 3,603,942 $ 2,135,669 TOTAL OTHER REVENUE $ 2,184,016 $ 3,603,942 $ 2,135,669 TOTAL SUCCESSOR AGENCY REVENUES $ 5,087,125 $ 6,567,448 $ 4,289,864 TRANSFER IN (2,184,016) (3,603,942) (2,135,669)
TOTAL REVENUE RESOURCES $ 2,903,110 $ 2,963,506 $ 2,154,195 Account Title

City Manager’s Office

BUDGET SUMMARY
City Manager’s Office

BUDGET SUMMARY
Category Budget
Personnel Services $ 3,101,677
Operations & Maintenance 1,137,475
Total City Manager’s Office $ 4,239,152
Program Budget
City Council $ 280,601
Administration 2,256,998
Communications 1,701,554
Total City Manager’s Office $ 4,239,152
City Council
7%
Administration
53%
Communications
40%
OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2023-2024 Page 101 of 251 City Manager’s Office

CITY COUNCIL
Program Purpose
The City Council is elected by the residents
and serves as the governing body that guides
the progress of the City of Santa Clarita into
the future. The City Council, as a whole,
responds to the issues and concerns of the
residents and the community, formulating
effective public policy for the City.

Primary Activities
The City Council is responsible for the
creation of policies, which are expressed
through the passage of ordinances,
resolutions, and motions. Through the City
Manager and City Attorney, the City Council
supervises and provides guidance for the
activities and future planning of the City.

As referenced in the Santa Clarita 2025, the
City Council will continue efforts to prevent
a large-scale mine in Soledad Canyon,
work with the community to ensure that
any proposal by the California High-Speed
Rail Authority is acceptable to the affected
communities, and actively advocate on behalf
of the City Council regarding legislation,
particularly those issues identified within
the City’s adopted annual Executive and
Legislative Platform.

City Council
Program Purpose
The City Council is elected by the residents
and serves as the governing body that guides
the progress of the City of Santa Clarita into
the future. The City Council, as a whole,
responds to the issues and concerns of the
residents and the community, formulating
effective public policy for the City.

Primary Activities
The City Council is responsible for the
creation of policies, which are expressed
through the passage of ordinances,
resolutions, and motions. Through the City
Manager and City Attorney, the City Council
supervises and provides guidance for the
activities and future planning of the City.

As referenced in the Santa Clarita 2025, the
City Council will continue efforts to prevent a
large-scale mine in Soledad Canyon, work
with the community to ensure that any
proposal by the California High-Speed Rail
Authority is acceptable to the affected
communities, and actively advocate on behalf
of the City Council regarding legislation,
particularly those issues identified within the
City’s adopted annual Executive and
Legislative Platform.

Funding Source: General Fund
Account Number: 1001000
Personnel
500101 Regular Employees 136,371
501101 Health & Welfare 60,995
501102 Life Insurance 220 501103 Long-Term Disability Ins 540 501104 Medicare 3,276
501105 Worker's Compensation 88 501106 PERS 8,202
501107 Deferred Compensation 4,100 501110 Supplemental Health 24,510 Total Personnel 238,301
Operations & Maintenance
510101 Publications & Subscriptions 200 510103 Office Supplies 600 511101 Special Supplies 6,000 513103 Telephone Utility 3,500 516102 Professional Services 2,400 517106 Cosponsorship 20,000
519101 Travel & Training 9,500 519104 Auto Allowance & Mileage 100 Total Operations & Maintenance 42,300
Total 2023-24 Budget 280,601

ADMINISTRATION
Program Purpose
The City Manager’s Office is dedicated to
effective, professional management for the
City of Santa Clarita. This program provides
administrative services executed by the City
Manager for all departments and functions
within the City of Santa Clarita.

Primary Activities
The City Manager, in conjunction with the
City Council, establishes policies, provides
direction and leadership, and implements
efficient and effective municipal services.

The City Manager establishes and maintains
appropriate management controls to ensure
all operating departments adhere to the
City Council’s direction and goals, while
observing ethical and legal policies and
regulations. The City Manager is responsible
for the execution of policies established by
the City Council and enforcing all laws and
ordinances. The City Manager’s Office also
prepares and maintains the City’s budget
and oversees public information, and
legislative relations, while guiding the City’s
strategic plan and vision.

This year, the City Manager’s Office will
continue to provide the City Council
with professional and thorough support
in examining and analyzing issues of
community importance; ensure that City
government is honest, open, efficient, and
fair in serving the citizens and businesses
of Santa Clarita; preserve the quality of life
residents enjoy through the maintenance
of existing programs and service levels;
and continue our partnership with the Los
Angeles County Sheriff ’s Department to
ensure our City remains one of the safest
cities of its size in the nation.

City Manager
Administration
Program Purpose
The City Manager's Office is dedicated to
effective, professional management for the City
of Santa Clarita. This program provides
administrative services executed by the City
Manager for all departments and functions
within the City of Santa Clarita.

Primary Activities
The City Manager, in conjunction with the City
Council, establishes policies, provides direction
and leadership, and implements efficient and
effective municipal services. The City Manager
establishes and maintains appropriate
management controls to ensure all operating
departments adhere to the City Council’s
direction and goals, while observing ethical
and legal policies and regulations. The City
Manager is responsible for the execution of
policies established by the City Council and
enforcing all laws and ordinances. The City
Manager’s Office also prepares and maintains
the City’s budget and oversees public
information, and legislative relations, while
guiding the City’s strategic plan and vision.

This year, the City Manager’s Office will
continue to provide the City Council with
professional and thorough support in
examining and analyzing issues of community
importance; ensure that City government is
honest, open, efficient, and fair in serving the
citizens and businesses of Santa Clarita;
preserve the quality of life residents enjoy
through the maintenance of existing programs
and service levels; and continue our
partnership with the Los Angeles County
Sheriff’s Department to ensure our City
remains one of the safest cities of its size in the
nation.

Personnel
500101 Regular Employees 1,406,392
500201 Part-Time Salaries & Wages 52,030 500301 Overtime 521
500402 Vacation Payout 2,927 500502 Sick Leave Payout 21,564 501101 Health & Welfare 114,191
501102 Life Insurance 2,261
501103 Long-Term Disability Ins 6,352 501104 Medicare 23,958
501105 Worker's Compensation 29,786 501106 PERS 138,613
501107 Deferred Compensation 34,500 501110 Supplemental Health 25,339 501113 Wellness Benefit 400 Total Personnel 1,858,835
Operations & Maintenance
510101 Publications & Subscriptions 2,170 510102 Membership & Dues 43,327 510103 Office Supplies 750 510104 Printing 1,500
510105 Postage 225
511101 Special Supplies 6,475 512104 Records Storage and Services 115 513103 Telephone Utility 6,200 516101 Contractual Services 156,050 516102 Professional Services 100,000 517106 Cosponsorship 15,500
519101 Travel & Training 24,240 519104 Auto Allowance & Mileage 16,835 521101 Computer Replacement 18,274 521103 Vehicle Replacement 5,448 521104 Insurance Allocation 1,054 Total Operations & Maintenance 398,163
Total 2023-24 Budget 2,256,998
Funding Source: General Fund
Account Number: 1001100
OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2023-2024 Page 103 of 251 City Manager’s Office

COMMUNICATIONS
Program Purpose
The Communications Division’s purpose is to
provide accurate and timely information and
education for the City of Santa Clarita’s many
programs, projects, and events to all internal
and external stakeholders. The Division also
executes the City’s messaging in various
communication forms. Communications is
responsible for helping to creatively market
various programs to residents, businesses,
and community leaders.

Primary Activities
The Communications Division, through
the use of a variety of communication tools,
is responsible for the creation, execution,
and management of the City’s overall
communications efforts, including media
and community relations, social media,
paid advertising, television, radio, print,
and various marketing materials. The
Communications Division analyzes and
responds to the communication needs of all
City departments.

The Communications Division will continue
to create and implement marketing plans
and programs for City projects, programs,
and events to create awareness and
increase usage; explore and implement new
communication tools that utilize cuttingedge technologies to provide effective twoway communication with stakeholders; and implement the City’s brand, both internally
and externally, ensuring consistency
and effectiveness through a variety of
communication tools.

Communications
Program Purpose
The Communications division’s purpose is to
provide accurate and timely information and
education for the City of Santa Clarita’s many
programs, projects, and events to all internal
and external stakeholders. The division also
executes the City’s messaging in various
communication forms. Communications is
responsible for helping to creatively market
various programs to residents, businesses, and
community leaders.

Primary Activities
The Communications division, through the use
of a variety of communication tools, is
responsible for the creation, execution, and
management of the City's overall
communications efforts, including media and
community relations, social media, paid
advertising, television, radio, print, and various
marketing materials. The Communications
division analyzes and responds to the
communication needs of all City departments.

The Communications division will continue to
create and implement marketing plans and
programs for City projects, programs, and
events to create awareness and increase usage;
explore and implement new communication
tools that utilize cutting-edge technologies to
provide effective two-way communication with
stakeholders; and implement the City's brand,
both internally and externally, ensuring
consistency and effectiveness through a variety
of communication tools.

Account Number: 1001500, 1001501, 1201500, 3301502
Personnel
500101 Regular Employees 708,096
500201 Part-Time Salaries & Wages 60,017 500202 Part-Time Sick Leave Pay 256 500502 Sick Leave Payout 7,382 501101 Health & Welfare 85,393
501102 Life Insurance 1,138
501103 Long-Term Disability Ins 2,804 501104 Medicare 13,075
501105 Worker's Compensation 13,148 501106 PERS 70,079
501107 Deferred Compensation 4,500 501113 Wellness Benefit 1,400 501110 Supplemental Health 37,253 Total Personnel 1,004,542
Operations & Maintenance
510101 Publications & Subscriptions 5,845 510102 Membership & Dues 800 510103 Office Supplies 50 510104 Printing 32,000
511101 Special Supplies 53,480
512104 Records Storage & Services 50 513101 Electric Utility 14,000
513103 Telephone Utility 3,000 516101 Contractual Services 42,752 516102 Professional Services 2,500 516104 Advertising 80,000
516105 Promotion & Publicity 22,492 516108 Graphic Design Services 40,000 517109 State of the City 25,000 519101 Travel & Training 6,700 521101 Computer Replacement 14,210 521104 Insurance Allocation 7,220 701008 Other Financing Uses 344,871 720001 Reimbursement to the General Fund 2,042 Total Operations & Maintenance 697,012
Total 2023-24 Budget 1,701,554
Funding Source: General Fund ($1,464,396), Recreational Facility Fund ($4,042), Public Education & Government Fund ($233,116)

City Attorney

BUDGET SUMMARY
City Attorney

BUDGET SUMMARY
Category Budget
Operations & Maintenance $ 1,781,000
Total City Attorney $ 1,781,000
Program Budget
Special Services-General Fund $ 1,500,000
Special Services-Streetlights 5,000
Special Services-Stormwater 12,000
Special Services-Self Insurance 260,000
Special Services-Transit 4,000
Total City Attorney $ 1,781,000
Special ServicesGeneral Fund
84%
Special ServicesStreetlights
<1%
Special ServicesStormwater
1%
Special Services-Self
Insurance
15%
Special ServicesTransit
<1%
OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2023-2024 Page 105 of 251 City Attorney

CITY ATTORNEY
Program Purpose
The City Attorney is committed to
providing professional, quality legal services
that ultimately protect the interests of the
City of Santa Clarita, the City Council,
City staff, and members of the community.

The City Attorney provides a full range
of dedicated, in-house legal services
intended to ensure the legality of legislation,
contracts, and programs. The City Attorney
is responsible to ethically and competently
defend legal actions filed against the City
and its employees.

Primary Activities
The City Attorney attends all City Council
meetings. The Assistant City Attorney
attends all Planning Commission meetings.

The City Attorney has regular office hours
to provide City employees with legal
counsel on City projects and issues in a
timely manner. Their office also provides
legal counsel, and prepares and approves
all resolutions, ordinances, contracts,
agreements, and other legal documents.

The City Attorney and Assistant City
Attorney continue to keep abreast of new
advances and developments in the law.

They network within municipal law groups
in order to further the interests of the City
of Santa Clarita.

City Attorney
Program Purpose
The City Attorney is committed to providing
professional, quality legal services that
ultimately protect the interests of the City of
Santa Clarita, the City Council, City staff, and
members of the community. The City
Attorney provides a full range of dedicated,
in-house legal services intended to ensure the
legality of legislation, contracts, and
programs. The City Attorney is responsible to
ethically and competently defend legal
actions filed against the City and its
employees.

Primary Activities
The City Attorney attends all City Council
meetings. The Assistant City Attorney
attends all Planning Commission meetings.

The City Attorney has regular office hours to
provide City employees with legal counsel on
City projects and issues in a timely manner.

Their office also provides legal counsel, and
prepares and approves all resolutions,
ordinances, contracts, agreements, and other
legal documents.

The City Attorney and Assistant City Attorney
continue to keep abreast of new advances and
developments in the law. They network
within municipal law groups in order to
further the interests of the City of Santa
Clarita.

Account Number: 1001120, 3541120, 3561120, 7001120, 7211120 Operations & Maintenance
516199 Legal Services - GF 1,500,000 516199 Legal Services - SMD 5,000 516199 Legal Services - Stormwater 12,000 516199 Legal Services - Self Insurance 260,000 516199 Legal Services - Transit 4,000 Total Operations & Maintenance 1,781,000 Total 2023-24 Budget 1,781,000
Funding Source: General Fund, Streetlight Maint District, Stormwater Utility, Self Insurance, Transit Fund

Administrative Services

BUDGET SUMMARY
Administrative Services

BUDGET SUMMARY
Category Budget
Personnel Services $ 10,311,518
Operations & Maintenance 28,477,554
Capital Outlay 285,000
Total Administrative Services $ 39,074,072
Program Budget
Administration $ 663,341
Finance 3,268,914
Information Services 10,782,485
Special Districts 24,359,332
Total Administrative Services $ 39,074,072
-
Administration
2% Finance
8%
Information Services
28%
Special Districts
62%
OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2023-2024 Page 107 of 251 Administrative Services

ADMINISTRATION
Program Purpose
Administration sets the City’s fiscal policy and
provides direct support to the department’s
divisions: Information Services, Finance, and
Special Districts. In addition, Administration
plays a pivotal role in the preparation of the
annual budget and is responsible for the City’s
annual, mid-year budget.

Primary Activities
Administration oversees overall coordination of
administrative activities; employee development;
recruitment and training; long range financial
planning; debt management; investment
management; support and implementation
of community and organizational strategic
planning goals; budget monitoring; and
response to City Council and City Manager
concerns and inquiries.

Administration provides fiscal impact data
for decision-making purposes and provides
recommendations on financing alternatives
for community capital projects. Other
responsibilities include identifying and
monitoring legislative activity that has a
financial impact on the City. Further, the
Administration Division prepares for meetings
of the Financials Accountability and Audit Panel
and prepares agenda reports for meetings of the
City Council as needed.

Administration
Program Purpose
Administration sets the City’s fiscal policy
and provides direct support to the
department’s divisions: Information
Services, Finance, and Special Districts. In
addition, Administration plays a pivotal
role in the preparation of the annual
budget and is responsible for the City’s
annual, mid-year budget.

Primary Activities
Administration oversees overall
coordination of administrative activities;
employee development; recruitment and
training; long-range financial planning;
debt management; investment
management; support and
implementation of community and
organizational strategic planning goals;
budget monitoring; and response to City
Council and City Manager concerns and
inquiries.

Administration provides fiscal impact
data for decision-making purposes and
provides recommendations on financing
alternatives for community capital
projects. Other responsibilities include
identifying and monitoring legislative
activity that has a financial impact on the
City. Further, the Administration Division
prepares for meetings of the Financials
Accountability and Audit Panel and
prepares agenda reports for meetings of
the City Council as needed.

Personnel
500101 Regular Employees 438,735
500201 Part-Time Salaries & Wages 52,030 500402 Vacation Payout 28,002
501101 Health & Welfare 37,597
501102 Life Insurance 705 501103 Long-Term Disability Ins 2,222 501104 Medicare 8,313
501105 Worker's Compensation 10,972 501106 PERS 43,252
501107 Deferred Compensation 9,500 501113 Wellness Benefit 600 501110 Supplemental Health 9,313 Total Personnel 641,241
Operations & Maintenance
510101 Publications & Subscriptions 1,133 510102 Membership & Dues 1,395 510103 Office Supplies 450 513103 Telephone Utility 2,050 519101 Travel & Training 3,920 519104 Auto Allowance & Mileage 7,062 521101 Computer Replacement 6,090 Total Operations & Maintenance 22,100
Total 2023-24 Budget 663,341
Funding Source: General Fund
Account Number: 1002000

FINANCE
Program Purpose
The Finance Division supports the
organization inclusive of all programs and
services, through the effective, conservative
management of City funds in accordance
with Generally Accepted Accounting
Principles, the City’s investment policy, and
state and federal laws.

Primary Activities
Finance oversees accounting; payroll;
treasury; cashiering; debt management;
budget management; grants; internal
auditing; and financial reporting and
forecasting.

Finance
Program Purpose
The Finance division supports the
organization inclusive of all programs and
services, through the effective, conservative
management of City funds in accordance with
Generally Accepted Accounting Principles, the
City’s investment policy, and state and federal
laws.

Primary Activities
Finance oversees accounting; payroll;
treasury; cashiering; debt management;
budget management; grants; internal
auditing; and financial reporting and
forecasting.

Personnel
500101 Regular Employees 1,636,742
500201 Part-Time Salaries & Wages 64,651 500202 Part-time Sick Leave Pay 751 500301 Overtime 1,941
500402 Vacation Payout 30,835
500502 Sick Leave Payout 15,059 501101 Health & Welfare 204,333
501102 Life Insurance 2,634
501103 Long-Term Disability Ins 6,479 501104 Medicare 29,523
501105 Worker's Compensation 21,765 501106 PERS 162,302
501107 Deferred Compensation 14,875 501113 Wellness Benefit 3,550 501110 Supplemental Health 70,281 Total Personnel 2,265,722
Operations & Maintenance
510101 Publications & Subscriptions 665 510102 Membership & Dues 1,485 510103 Office Supplies 4,450 510104 Printing 6,303
510105 Postage 100
512104 Records Storage & Services 1,000 516101 Contractual Services 114,996 516102 Professional Services 165,677 516132 Credit Card Processing Fee 260,299 516137 False Alarm 45,000
518503 Taxes/Licenses/Fees 113,520 519101 Travel & Training 6,466 519104 Auto Allowance & Mileage 100 521101 Computer Replacement 34,003 521104 Insurance Allocation 4,128 Total Operations & Maintenance 758,192
Capital Outlay
520102 Equipment 26,000
520103 Automotive Equipment 219,000 Total Capital Outlay 245,000
Total 2023-24 Budget 3,268,914
Funding Source: General Fund ($3,023,914), Vehicle/Equipment Replacement Fund ($245,000)
Account Number: 1002100-1002102, 7222103
OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2023-2024 Page 109 of 251 Administrative Services

INFORMATION SERVICES
Program Purpose
The Information Services Division
provides centralized internal services
such as oversight for the City’s Electronic
Communications Systems; inclusive of
hardware and software, application services,
Geographic Information Systems (GIS),
network security, and telecommunications.

Additionally, the Division provides timely
mail services, procurement services, and
contract/self-insurance risk management.

Finally, the Division also services the public
via the City Clerk’s office, which is the legal
and official custodian of all City records.

Primary Activities
Technology staff proactively manage
overall direction of the City’s Electronic
Communications Systems; long-range
planning, implementation, and deployment
of organizational technology needs;
organizational GIS services; software
acquisition and application development;
software and hardware training; Helpdesk
support; Telecommunications; as well as
maintaining data integrity, backup of crucial
data; and security of the City’s network.

Purchasing/Risk staff provide contract
administration, coordinates procurements
in line with City policy and provides vendor
outreach to promote business opportunities
within the City. Purchasing establishes and
maintains regulations, policies, and procedures
as well as processes all requisitions, purchase
orders, and vendor code management.

Mail Services provides interoffice and U.S.

Mail services, warehousing services, and
manages City surplus disposition.

As the custodian of all records, the City Clerk’s
Office manages the City Council meeting
agendas and minutes, City policies, and
the Santa Clarita municipal code as well as
administering oaths and ensuring Fair Political
Practice Commission Filings (Statement of
Economic Interest/Campaign Disclosures). In
addition, the Clerk’s office offers confidential
marriage licenses and civil ceremonies.

Information
Services
Program Purpose
The Information Services division provides
centralized internal services such as oversight
for the City’s Electronic Communications
Systems; inclusive of hardware and software,
application services, Geographic Information
Systems (GIS), network security, and
telecommunications. Additionally, the division
provides timely mail services, procurement
services, and contract/self-insurance risk
management. Finally, the division also services
the public via the City Clerk’s office, which is the
legal and official custodian of all City records.

Primary Activities
Technology staff proactively manage overall
direction of the City's Electronic
Communications Systems; long-range planning,
implementation, and deployment of
organizational technology needs; organizational
GIS services; software acquisition and
application development; software and
hardware training; Helpdesk support;
Telecommunications; as well as maintaining
data integrity, backup of crucial data; and
security of the City’s network.

Purchasing/Risk staff provide contract
administration, coordinates procurements in
line with City policy and provides vendor
outreach to promote business opportunities
within the City. Purchasing establishes and
maintains regulations, policies, and procedures
as well as processes all requisitions, purchase
orders, and vendor code management.

Mail Services provides interoffice and U.S. Mail
services, warehousing services, and manages
City surplus disposition.

As the custodian of all records, the City Clerk’s
Office manages the City Council meeting
agendas and minutes, City policies, and the
Santa Clarita municipal code as well as
administering oaths and ensuring Fair Political
Practice Commission Filings (Statement of
Economic Interest/Campaign Disclosures). In
addition, the Clerk’s office offers confidential
marriage licenses and civil ceremonies.

Personnel
500101 Regular Employees 3,081,403
500201 Part-Time Salaries & Wages 97,890 500301 Overtime 5,565
500402 Vacation Payout 19,040
500502 Sick Leave Payout 71,670 501101 Health & Welfare 366,578
501102 Life Insurance 4,957
501103 Long-Term Disability Ins 12,201 501104 Medicare 55,057
501105 Worker's Compensation 45,744 501106 PERS 304,651
501107 Deferred Compensation 44,025 501113 Wellness Benefit 6,910 501110 Supplemental Health 129,625 Total Personnel 4,245,316
Operations & Maintenance
510101 Publications & Subscriptions 2,200 510102 Membership & Dues 8,015 510103 Office Supplies 38,555
510104 Printing 5,500
510105 Postage 139,470
511101 Special Supplies 66,855
511105 Maintenance/Supplies 135,162 511108 New Personnel Computers 3,700 511109 Computer Software Purchase 10,000 512101 Rents/Leases 9,400
512104 Records Storage & Services 6,700 513103 Telephone Utility 151,851
511103 New Personnel Phone 400 513105 Cellular Services 8,500 515102 Claims Payment 80,000
515104 General Liability Reserve 1,658,216 516101 Contractual Services 3,963,148 516102 Professional Services 17,150 516104 Advertising 3,700
516105 Promotion & Publicity 1,000 516129 Hosted Services 35,824
519101 Travel & Training 37,100 519104 Auto Allowance & Mileage 1,680 519106 Employees' Uniform 3,890 521101 Computer Replacement 61,002 521103 Vehicle Replacement 43,892 521104 Insurance Allocation 4,260 Total Operations & Maintenance 6,497,170
Capital Outlay
520102 Equipment 40,000
Total Capital Outlay 40,000
Total 2023-24 Budget 10,782,485
Funding Source: General Fund ($6,224,638), Self Insurance Fund ($4,079,288), ARPA Fund ($119,495), Computer Replacement Fund ($359,064)
Account Number: 1002200, 1002201, 1002300-1002303,
2282200, 2282306, 7202203, 7212306

SPECIAL DISTRICTS
Program Purpose
The Special Districts Division enhances the
quality of life in Santa Clarita with beautiful
landscaping in the City. The Division is
responsible for managing 61 financially
independent Landscape Maintenance
Districts (LMD) and Urban Forestry (UF)
operations that provide beautification
for specific communities, parkways, and
medians.

Special Districts also administers the
operation and maintenance of streetlights,
and provides administrative support for
the Golden Valley Ranch Open Space
Maintenance District and Santa Clarita
Open Space Preservation District.

Primary Activities
Primary activities of the Division are to design,
construct, and maintain over 2,700 acres of
landscaping areas, including 47 linear miles of
landscaped medians, a 29-mile paseo system,
numerous pedestrian bridges and tunnels, and
three Homeowner’s Association-owned parks;
preparation of annual assessments and the
annexation of properties into existing or newly
created landscape or street lighting districts.

Special Districts also oversees all maintenance
activities for Santa Clarita’s urban forest,
comprised of more than 125,000 trees,
including inspections, preventative pruning,
and planting of new trees throughout the City.

Community beautification continues to
be a priority. In addition to completion of
new landscaped medians along Skyline
Ranch Road, additional landscaped median
beautification is planned for Rye Canyon
Road, while Urban Forestry will continue its
work to proactively prune thousands of trees
and plant hundreds of new trees throughout
Santa Clarita.

In 2021, Santa Clarita completed the
purchase of the streetlight system from
Southern California Edison, which included
upgrading all lights to energy-efficient
Light Emitting Diode (LED) fixtures. Local
control of the system has allowed the City to
reduce annual streetlight assessments by 30
percent, enhances public safety by increasing
pedestrian visibility, and will generate savings
of approximately $28 million over the next
thirty years.

Personnel
500101 Regular Employees 2,171,110
500106 Certificate Pay 2,880
500201 Part-Time Salaries & Wages 102,079
500202 Part-Time Sick Leave Pay 294 500301 Overtime 19,529
500402 Vacation Payout 34,726
500502 Sick Leave Payout 35,196
501101 Health & Welfare 273,320
501102 Life Insurance 3,489
501103 Long-Term Disability Ins 8,594
501104 Medicare 39,790
501105 Worker's Compensation 129,163
501106 PERS 215,469
501107 Deferred Compensation 25,293
501110 Supplemental Health 89,346
501113 Wellness Benefit 8,962
Total Personnel 3,159,240
Operations & Maintenance
510101 Publications & Subscriptions 650 510102 Membership & Dues 2,420
510103 Office Supplies 1,950
510104 Printing/Postage 850
511101 Special Supplies 4,600
511105 Maintenance Supplies 4,200
511107 Small Tools 3,500
512101 Rents/Leases 73,708
512103 Equipment Rental 600
513101 Electric Utility 1,878,233
513102 Gas Utility 3,000
513103 Telephone Utility 21,568
513106 Water Utility 3,948,598
514101 Maintenance and Repairs 1,941,229
516101 Contractual Services 1,616,667
516102 Professional Services 116,776
516104 Advertising 800
516110 Landscape Services 5,538,099
516111 Weed & Pest Control 117,387
516112 Tree Trimming 1,260,975
516113 Reserve Projects 819,315
516114 Inspections 609,087
516122 Streetlights Prem/Deductions 250,000 516123 Landscape Maintenance/Supplies 8,200 516125 Property Damage 435,000
516128 Irrigation Control 9,169
516199 Legal Services 5,000
519101 Travel & Training 4,700
519103 Education Reimbursement 1,500
519104 Auto Allowance & Mileage 600 519106 Employees' Uniform 6,632
521101 Computer Replacement 45,482
521103 Equipment Replacement 93,049
521104 Insurance Allocation 1,041,689
720001 Reimbursements to the General Fund 1,334,859 Total Operations & Maintenance 21,200,092
Total 2023-24 Budget 24,359,332
Funding Source: LMD ($14,912,251), Areawide ($2,941,945), General Fund ($3,376,998), SMD ($3,015,451), VCWTR ($60,000) Account Number: 3572410-3572472, 3592403, 3672400,
3672401, 3682406
OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2023-2024 Page 111 of 251 Administrative Services

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Neighborhood Services

BUDGET SUMMARY
Neighborhood Services

BUDGET SUMMARY
Category Budget
Personnel Services $ 11,031,432
Operations & Maintenance 17,787,131
Capital Outlay 527,007
Total Neighborhood Services $ 29,345,570
Program Budget
Administration $ 700,819
Environmental Services 6,492,703
Parks 10,521,968
Facilities Maintenance 9,776,212
Parks Planning & Open Space 1,853,868
Total Neighborhood Services $ 29,345,570
Administration
2% Environmental
Services
22%
Parks
36%
Facilities Maintenance
33%
Parks Planning &
Open Space
6%
OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2023-2024 Page 113 of 251 Neighborhood Services

ADMINISTRATION
Program Purpose
The Administration Division provides
administrative support to the Department’s
four divisions: Environmental Services,
Parks, Facilities Maintenance, and Parks
Planning and Open Space. The Division
oversees the short and long-term operations
of the Neighborhood Services Department
to ensure that the expectations of residents
and the organization are met. Administration
assists with goal setting, provide policy
direction for the Department, and is
tasked with preparing, implementing, and
monitoring the Department’s annual budget.

Primary Activities
The Administration Division primarily
oversees the coordination of administrative
activities, employee development,
recruitment, and training, along with
supporting and implementing divisional
and organizational strategic planning goals,
budget monitoring, and special projects. The
Division assists in implementing activities
identified in support of Santa Clarita 2025.

Division staff prepares and manages the
Department’s agenda reports for the City
Council and attends all City Council
meetings. The Division coordinates responses
to City Council and City Manager requests
prepares correspondence and works closely
with all divisions to ensure that the highest
level of customer service is provided to
external and internal customers.

Administration
Program Purpose
The Administration Division provides
administrative support to the Department’s
four divisions: Environmental Services,
Parks, Facilities Maintenance, and Parks
Planning and Open Space. The Division
oversees the short and long-term operations
of the Neighborhood Services Department to
ensure that the expectations of residents and
the organization are met. Administration
assists with goal setting, provide policy
direction for the Department, and is tasked
with preparing, implementing, and
monitoring the Department’s annual budget.

Primary Activities
The Administration Division primarily
oversees the coordination of administrative
activities, employee development,
recruitment, and training, along with
supporting and implementing divisional and
organizational strategic planning goals,
budget monitoring, and special projects. The
Division assists in implementing activities
identified in support of Santa Clarita 2025.

Division staff prepares and manages the
Department’s agenda reports for the City
Council and attends all City Council meetings.

The Division coordinates responses to City
Council and City Manager requests prepares
correspondence and works closely with all
divisions to ensure that the highest level of
customer service is provided to external and
internal customers.

Personnel
500101 Regular Employees 441,077
500201 Part-Time Salaries & Wages 52,030 500402 Vacation Payout 45,706
500502 Sick Leave Payout 11,675 501101 Health & Welfare 37,597
501102 Life Insurance 709 501103 Long-Term Disability Ins 2,231 501104 Medicare 8,858
501105 Worker's Compensation 11,825 501106 PERS 43,482
501107 Deferred Compensation 8,500 501113 Wellness Benefit 600 501110 Supplemental Health 15,197 Total Personnel 679,487
Operations & Maintenance
510101 Publications & Subscriptions 700 510102 Membership & Dues 2,000 510103 Office Supplies 500 511101 Special Supplies 500 513103 Telephone Utility 2,480 519101 Travel & Training 2,000 519104 Auto Allowance & Mileage 7,062 521101 Computer Replacement 6,090 Total Operations & Maintenance 21,332
Total 2023-24 Budget 700,819
Funding Source: General Fund
Account Number: 1007000

ENVIRONMENTAL SERVICES
Program Purpose
The Environmental Services Division develops
and implements sustainability and pollution
prevention programs and outreach to ensure the
City meets mandated requirements of the Clean
Water Act, the National Pollutant Discharge
Elimination System (NPDES) permit, and the
California Integrated Waste Management Act.

Primary Activities
Environmental Services enhances the
sustainability of the community through
outreach and education, utilizing resources
such as GreenSantaClarita.com, social media,
digital and print media partners, and other
tools. This targeted outreach, along with
the implementation of various programs
and events, helps the City to comply with
mandates and meet the service expectations of
the community.

This year, the solid waste team will continue
efforts toward achieving the statewide 75
percent diversion goal and compliance with
Senate Bill 1383, established by the State of
California. Staff will implement a new waste
services franchise agreement and transition
all residential properties to a new, franchised
waste hauler at the beginning of the fiscal year.

The transition includes the launch of a new
mandatory organics recycling program for
all single-family and multi-family properties,
in addition to commercial properties. The
stormwater team will conduct inspections
and maintenance, manage and implement
stormwater permit requirements guided by
the Enhanced Watershed Management Plan
and the water quality monitoring program
for the region, coordinate Measure W efforts
and river restoration work, and continue to
administer and maintain Drainage Benefit
Assessment Areas throughout the City.

Additionally, Environmental Services will
continue to organize and implement the
Annual River Rally event, the Bike to Work
Challenge, the Neighborhood Cleanup event
in celebration of Earth Day and Arbor Day,
a community shred event, and partner with
Los Angeles County to provide Household
Hazardous Waste and Electronic Waste
Collection events.

Personnel
500101 Regular Employees 1,698,059
500106 Certificate Pay 12,960
500201 Part-Time Salaries & Wages 31,726 500301 Overtime 25,420
500402 Vacation Payout 21,121
500502 Sick Leave Payout 33,666
501101 Health & Welfare 221,412
501102 Life Insurance 2,724
501103 Long-Term Disability Ins 6,723 501104 Medicare 31,117
501105 Worker's Compensation 84,824 501106 PERS 167,945
501107 Deferred Compensation 24,425 501110 Supplemental Health 89,010 501113 Wellness Benefit 6,480
Total Personnel 2,457,611
Operations & Maintenance
510101 Publications & Subscriptions 2,200 510102 Membership & Dues 5,100
510103 Office Supplies 775
510104 Printing 2,500
510105 Postage 1,950
511101 Special Supplies 45,245
511102 Vehicle Fuel 28,775
511105 Maintenance Supplies 48,780 512103 Equipment Rental 9,900
512104 Records Storage & Services 50 513101 Electric Utility 8,900
513103 Telephone Utility 6,740
514101 Maintenance & Repairs 21,100 514103 Street Sweeping Services 953,395 514106 Storm Drainage Repairs 40,330 516101 Contractual Services 633,462 516102 Professional Services 631,050 516104 Advertising 16,000
516105 Promotion & Publicity 73,136 516110 Landscape Services 500 516114 inspections 5,000
519101 Travel & Training 17,875
519103 Education Reimbursement 1,000 519104 Auto Allowance & Mileage 400 519105 Reg 15 Incentives Program 7,500 519106 Employee's Uniform 6,300 521101 Computer Replacement 36,848 521103 Vehicle Replacement 4,992 521104 Insurance Allocation 123,542 720001 Reimbursements to the General Fund 976,747 Total Operations & Maintenance 3,710,092
Capital Outlay
520103 Automotive Equipment 325,000 Total Capital Outlay 325,000
Total 2023-24 Budget 6,492,703
Funding Source: Stormwater ($4,581,463), DBAA ($315,415), General Fund ($942,946), Measure W ($203,430), AQMD
($347,216), M isc. Grants ($102,234)
Account Number: 1007201-1007204, 2327205, 2597206,
2597207, 2717208, 3517209-3517219, 3567200,
3567220-3567224
OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2023-2024 Page 115 of 251 Neighborhood Services
PARKS
Program Purpose
The Parks Division provides high-quality
recreational spaces for the residents of Santa
Clarita to enjoy. The Division focuses on the
quality, safety, and usability of the City’s parks
and trails.

The Parks Division attends to the day-to-day
maintenance of these amenities; participates,
leads, and organizes park development; and
evaluates, plans, and determines needs for
capital improvement projects. The Division
coordinates with recreation programs, special
events, and economic development to ensure
the facilities are ready for public use and
scheduled events.

Primary Activities
The primary activities of the Parks Division
are the maintenance of parks, sports
fields, planter areas, trails, and amenities
such as the Trek Bike Park. The Division
is also responsible for contract oversight,
optimization of water conservation measures,
and implementing targeted maintenance
strategies at older park facilities. Staff is
focused on assessing the condition of assets,
determining maintenance and rehabilitation
needs, and helping to plan and develop new
park spaces.

This year, the Parks Division will continue to
focus on identifying aging infrastructure and
completing maintenance that will prolong the
life span of park amenities. The Division will
plan for and develop park spaces that meet the
community’s needs and increase recreational
programming opportunities. A continued
focus will be placed on providing highquality parks and trails that are functional, aesthetically pleasing, and enjoyable to the
public.

Parks
Program Purpose
The Parks Division provides high-quality
recreational spaces for the residents of Santa
Clarita to enjoy. The Division focuses on the
quality, safety, and usability of the City's parks and
trails.

The Parks Division attends to the day-to-day
maintenance of these amenities; participates,
leads, and organizes park development; and
evaluates, plans, and determines needs for capital
improvement projects. The Division coordinates
with recreation programs, special events, and
economic development to ensure the facilities are
ready for public use and scheduled events.

Primary Activities
The primary activities of the Parks Division are
the maintenance of parks, sports fields, planter
areas, trails, and amenities such as the Trek Bike
Park. The Division is also responsible for contract
oversight, optimization of water conservation
measures, and implementing targeted
maintenance strategies at older park facilities.

Staff is focused on assessing the condition of
assets, determining maintenance and
rehabilitation needs, and helping to plan and
develop new park spaces.

This year, the Parks Division will continue to focus
on identifying aging infrastructure and completing
maintenance that will prolong the life span of park
amenities. The Division will plan for and develop
park spaces that meet the community's needs and
increase recreational programming opportunities.

A continued focus will be placed on providing
high-quality parks and trails that are functional,
aesthetically pleasing, and enjoyable to the public.

Personnel
500101 Regular Employees 2,605,777
500106 Certificate Pay 10,800
500201 Part-Time Salaries & Wages 452,222 500202 Part-Time Sick Leave Pay 1,885 500301 Overtime 14,692
500402 Vacation Payout 19,384
500502 Sick Leave Payout 22,906 501101 Health & Welfare 416,697
501102 Life Insurance 4,198
501103 Long-Term Disability Ins 10,343 501104 Medicare 53,056
501105 Worker's Compensation 244,315 501106 PERS 262,260
501107 Deferred Compensation 26,663 501110 Supplemental Health 94,960 501113 Wellness Benefit 13,430
Total Personnel 4,253,587
Operations & Maintenance
510101 Publications & Subscriptions 250 510102 Membership & Dues 821 510103 Office Supplies 2,513 510104 Printing 265
511101 Special Supplies 5,242 511104 Janitorial Supplies 7,068 511105 Maintenance/Supplies 181,602 511107 Small Tools 9,025
512103 Equipment Rental 8,433 513101 Electric Utility 47,089
513102 Gas Utility 14,314
513103 Telephone Utility 14,979 513106 Water Utility 1,051,551
514101 Maintenance & Repairs 101,830 516101 Contractual Services 295,961 516102 Professional Services 19,456 516110 Landscape Services 462,896 516111 Weed & Pest Control 10,203 516112 Tree Trimming 102,060
516123 Landscape Maintenance/Supplies 435,790 516128 Irrigation Control Subscriptions 2,466 519101 Travel & Training 11,485 519104 Auto Allowance & Mileage 400 519106 Employees' Uniform 45,192 521101 Computer Replacement 72,218 521103 Equipment Replacement 480,421 521104 Insurance Allocation 287,944 720001 Reimbursements to the General Fund 2,477,900 Total Operations & Maintenance 6,149,374
Capital Outlay
520103 Automotive Equipment 76,000 520102 Equipment 43,007
Total Capital Outlay 119,007
Total 2023-24 Budget 10,521,968
Funding Source: General Fund ($9,032,911), Areawide Fund ($1,124,367), LMD Fund ($239,934), ARPA Fund ($13,474)
GVROS District Fund ($111,281)
Account Number: 3677300, 3677303, 3677305, 3677307,
3677311, 3677312, 2287310, 3507313