Draft Fiscal Year 2026-27 Budget (available in the City Clerk's Reading File) — Santa Clarita City Council, May 26, 2026 (part 1 of 3)

ANNUAL

OPERATING
BUDGET
& CAPITAL

IMPROVEMENT

PROGRAM
FY2026-27

ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027THE CITY OF SANTA CLARITA

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Annual Operating Budget
and
Capital Improvement Program
FY 2026-2027

LAURENE WESTE
MAYOR

PATSY AYALA

MAYOR PRO TEM

JASON GIBBS

COUNCILMEMBER

MARSHA MCLEAN

COUNCILWOMAN

BILL MIRANDA

COUNCILMEMBER
Presented by:

KENNETH W. STRIPLIN

CITY MANAGER

THE CITY OF SANTA CLARITA

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THIS P AGE INTENTIONALLY

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ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027THE CITY OF SANTA CLARITA

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Table of Contents
MESSAGE FROM THE CITY MANAGER 5
• Budget Overview

COMMUNITY PROFILE 11 • Community Profile
• Location Map
• History
• Distinguished Awards
• Form of Government
• Commissions
• Funded Positions
• Philosophy
USER’S GUIDE 43
• Budget and Capital Improvement Program Guide
• Annual Appropriations Limit
FISCAL POLICIES 47
SUMMARIES AND REVENUES 63
• Summary Revenues and Expenditures by Fund
• 2026-2027 Budget Appropriations
• Budget Appropriations and Summary – All Funds
• Budget Appropriations and Summary – General Fund
• Fund Balances
• Budget Revenues Three-Year History
CITY MANAGER’S OFFICE 89 • Budget Summary
• City Council
• Administration
• Communications
CITY A TTORNEY 95 • Budget Summary
• City Attorney

ADMINISTRA TIVE SERVICES 97 • Budget Summary
• Administration
• Clerk and Contract Services
• Finance
• Special Districts
• Technology Services
NEIGHBORHOOD SERVICES 105 • Budget Summary
• Administration
• Environmental Services
• Facilities Maintenance
• Parks
• Parks Planning and Open Space
COMMUNITY DEVELOPMENT 113 • Budget Summary
• Administration
• Building and Safety
• Community Preservation
• Community Development Block Grant
• HOME Investment Partnership
• Planning
RECREA TION AND COMMUNITY SERVICES 121 • Budget Summary
• Administration
• Recreation
• Community Services
PUBLIC WORKS 127 • Budget Summary
• Administration
• Capital Improvement Projects Administration
• Engineering Services
• General Services
• Traffic and Transportation Planning
HUMAN RESOURCES AND LIBRARY SERVICES 135
• Budget Summary
• Administration
• Human Resources
• Public Library
ECONOMIC DEVELOPMENT 141 • Budget Summary
• Administration
• Economic Development
• Arts and Events
• Transit
PUBLIC SAFETY 149 • Budget Summary
• Sheriff’s Services
• Fire Protection
SUCCESSOR AGENCY 153 • Budget Summary
• Successor Agency
NON-DEPARTMENTAL 155 • Budget Summary
• Administration
CAPITAL IMPROVEMENT PROGRAM 157 • Table of Contents/Overview
• CIP Summaries
• Beautification and Landscaping
• Circulation
• Facilities and Buildings
• Maintenance
• Parks
• Resource Management and Conservation
• Streets and Bridges
• Trails and Transit
RESOLUTIONS 227 APPENDIX 229 • Object Designations
• Glossary of Terms
• Revenue Descriptions
• Fund Descriptions
• Comparison to Other Cities
• Supplemental Financial Information
• Description of Budgeted Debt Obligations
• Abbreviations and Acronyms

THE CITY OF SANTA CLARITA

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ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027THE CITY OF SANTA CLARITA

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Message from the City Manager
June 9, 2026
DEAR HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL:

It is my pleasure to present the Fiscal Y ear 2026-27 Operating Budget and Capital Improvement Program for the City of Santa Clarita (City). The annual budget is the spending plan that provides the necessary funding to deliver exceptional services to Santa Clarita residents and businesses. I am pleased to share that our City will once again have a balanced budget for this next fiscal year.

STA TE OF THE ECONOMY
There continues to be a high level of uncertainty in national economic forecasts, driven by federal deportation and tariff policies, geopolitical instability, and the growth of artificial intelligence (AI). While economists anticipate the national economy will maintain slow growth, they also project inflation to remain high and the job market to remain stagnant. The Federal Reserve is continuing to monitor the economic outlook and isn’t expected to cut interest rates in 2026.

For April 2026, the Consumer Price Index (CPI) for the U.S. rose by 0.6 percent to 3.8 percent. Inflation is projected to be 3.0 percent by the end of 2026, but if the conflict in Iran continues, that may increase to 4.0 percent.

The California economy is expected to mirror the national economy, with observed growth tied primarily to manufacturing and technology and unemployment expected to remain relatively high. The housing market continues to see high prices for single-family homes, but low sales.

In the local economy, the City continues to see relative increases in the number of businesses and jobs. The local unemployment rate was 5.2 percent in January 2026, below Los Angeles County’s 5.5 percent.

Message from the
City Manager

THE CITY OF SANTA CLARITA

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State of the City Budget
As a result of good financial stewardship, I am proud to say our organization’s fiscal health continues to be strong.

The City is one of just 51 California cities with an elite AAA credit rating by S&P Global Ratings, which the City has maintained since 2012. The City received its 31st consecutive Certificate of Excellence Award for its Fiscal Y ear 2025-26 Investment Policy and its 36th consecutive Certificate of Achievement for Excellence in Financial Reporting for its Annual Comprehensive Financial Report. The City is well positioned financially and capable of weathering a potential downturn in the economy.

The City continues to invest in the community through various programs, events, and projects. Through collaboration with the Los Angeles County Sheriff ’s Department, the City continues to leverage resources to enhance public safety and Part I crimes were down 14 percent in 2025 when compared to 2024. In 2025, the City acquired William S. Hart Park, the City’s 40th park, and we are looking forward to opening The Rink Sports Pavilion later this year.

While there continues to be uncertainty about the trajectory of the economy, I do not want to overshadow the confidence I have in this organization and in this community. Through the City Council’s leadership and directives, support from the commissions, and the work of our tremendous City staff, the organization is well-positioned to handle challenges and continue to provide a high quality of life for our residents into the future.

BUDGET PROCESS
The Fiscal Y ear 2026-27 Operating 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 uncertain economic times:
• 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 position 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 Pathway Forward Strategic Plan (SCPF) is a compilation of needs expressed by the community and the City Council’s goals and priorities over five years, commencing in 2026. Several essential work areas were synthesized into six “Quality of Life” themes that best describe the qualities of the City:

1. Community Connections

2. Planning and Economic Vitality

3. Environmental Conservation and Beautification

4. Sustainable Public Infrastructure

5. Organizational Excellence and Innovation

6. Public Safety and Resiliency
Serving as a guide for the organization, SCPF prioritizes resources, achieves milestones, and maintains our commitment to providing the best services and facilities the City can offer residents, both today and into the future.

The financial recommendations for Fiscal Y ear 2026-27 are aligned with SCPF .

ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027THE CITY OF SANTA CLARITA

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Message from the City Manager

BUDGET OVERVIEW
Appropriations
The Fiscal Y ear 2026-27 Operating Budget totals $361.4 million. This includes funding for the Capital Improvement Program (CIP), personnel, operations and maintenance, capital outlay, and debt services. When compared to the Fiscal Y ear 2025-26 adopted budget, this represents an overall increase of 4.9 percent, or $16.8 million.

T otal 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.

The City utilizes long-range financial planning to ensure long-term solvency. This is done through a long-term, multi-year financial plan which includes five-year projections for both general fund revenues and expenditures. Ongoing analysis is conducted to determine whether revenues or expenditures are anticipated to deviate from their long-term trends over the next five years. In addition, whenever necessary, independent revenue forecasting is performed on major revenue sources, including, but not limited to, sales tax and property tax.

To ensure fiscal health and the ability to absorb short run fluctuations in any one revenue source, the City maintains a diversified and stable revenue system. City fees for all operations are examined and adjusted annually to ensure that fees cover the direct and indirect costs of service, as appropriate. In addition to annual adjustments, the City conducts a comprehensive fee study every five years to account for service level changes, efficiencies, and staffing impacts. Finally, development fees for one-time capital expenditures are reviewed annually to ensure that fees match development-related expenditures.

With all the aforementioned in mind, I am pleased to inform you that for Fiscal Y ear 2026-27, total revenue exceeds total expenditure appropriations.

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 Y ear 2026-27 Budget is consistent with our practice of ensuring ongoing revenues are greater than ongoing expenditures.

General Fund Revenues
The City’s largest fund is the General Fund, representing $157.7 million in total revenues. The following revenue projections are compared to those reflected in the current adopted budget (Fiscal Y ear 2025-26):
• Sales Tax, which is traditionally the City’s largest General Fund revenue source, is projected to increase 6.3 percent to $50.4 million, but is flat compared to the Fiscal Y ear 2025-26 year-end estimate. • Property Tax and Property Tax in Lieu of Vehicle License Fees are estimated to increase 4.4 percent to $53.8 million, collectively.
• Franchise Revenues are projected to increase 6.6 percent to $12.3 million. • Development Revenues are projected to decrease 15.7 percent to $9.6 million. • Transient Occupancy Tax is projected to remain flat at $5.2 million. • Recreation Revenues are projected to increase 21.1 percent to $6.4 million.

THE CITY OF SANTA CLARITA

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General Fund Expenditure Budget
The total General Fund expenditures include funding for operating departments, debt services, contingency, and transfers to other funds. For Fiscal Y ear 2026-27, the General Fund appropriations total $157.4 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. For Fiscal Y ear 2026-27, the City’s emergency operating reserve will total $27.8 million. This represents a 20 percent General Fund Operating Reserve, which was a goal of the City Council that was reached and been in place since Fiscal Y ear 2016-17.

ADDITIONS TO THE OPERA TING BUDGET
The Fiscal Y ear 2026-27 Operating Budget provides the necessary resources to provide exceptional services for the benefit of our residents, businesses, and visitors.

Below is a summary of the most notable additions to the budget, organized according to the Santa Clarita Pathway Forward strategic plan Quality of Life themes. Funding levels are otherwise consistent with prior fiscal years.

ENVIRONMENTAL CONSERVA TION

AND BEAUTIFICA TION
Budget Addition FY 2026-27 Budget Ongoing Budget Funds
Landscape and Lighting District Reserve Projects $1,741,500 $0 LMD, Areawide Landscaping Base Budget Adjustments $410,694 $410,694 LMD, Transit, Areawide
Solid Waste Diversion Programs $235,482 $0 General Fund Open Space Maintenance $50,000 $50,000 Developer Fee,
Tesoro Open
Space Fund

PLANNING AND ECONOMIC VITALITY
Budget Addition FY 2026-27 Budget Ongoing Budget Funds
General Plan Element Update $363,000 $0 General Fund
City GIS Aerial Imagery Update $94,042 $0 Technology
Replacement

COMMUNITY CONNECTIONS
Budget Addition FY 2026-27 Budget Ongoing Budget Funds
The Rink Sports Pavilion Operations and
Maintenance, including the addition of an
Administrator, Supervisor, Program Specialist,
and General Maintenance Worker
$1,034,003 $1,152,422 General Fund,
Areawide, Self
Insurance
David March Park Operations and Maintenance,
including the addition of a Groundskeeper
$247,975 $175,148 General Fund, Self
Insurance
Communications Video Specialist, including
part-time salary offset
$47,435 $62,945 General Fund
Arts and Events Program Specialist, including
part time salary and overtime offset
$37,865 $47,317 General Fund
Valencia Community Center Janitorial Services $37,127 $37,127 General Fund Mail Services Postage Increase $30,000 $30,000 General Fund ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027THE CITY OF SANTA CLARITA

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Message from the City Manager

SUSTAINABLE PUBLIC INFRASTRUCTURE
Budget Addition FY 2026-27 Budget Ongoing Budget Funds
Transit Fleet Replacement $7,252,418 $0 Transit
Annual Vehicle and Equipment Replacement $961,000 $0 Gas Tax, AQMD, Vehicle
Replacement
Transit Maintenance Facility Repairs $589,206 $0 Transit Traffic Forecast Model $300,000 $11,500 General Fund
Purchase of a Mini-Excavator $100,804 $5,300 General Fund, Developer Fee
Vehicle Maintenance Technician $70,082 $90,057 General Fund

PUBLIC SAFETY AND RESILIENCY
Budget Addition FY 2026-27 Budget Ongoing Budget Funds
Sheriff Contract Adjustment $1,267,381 $1,267,381 General Fund, COPS Grant,
Transit
Animal Care and Control Base Budget
Adjustment
$458,351 $458,351 General Fund
Building and Safety Contractual Services $250,000 $0 General Fund Transit Security Services $117,237 $138,923 Transit
Automated License Plate Reader Cameras, Phase II $101,350 $90,500 General Fund

ORGANIZA TIONAL EXCELLENCE

AND INNOVA TION
Budget Addition FY 2026-27 Budget Ongoing Budget Funds
Technology Infrastructure Replacement $450,000 $38,000 Technology Replacement,
Public Library,
Replacement,
Transit
Finance Division Part-Time Staff Base Budget
Increase
$102,716 $102,716 General Fund
Human Resources and Library Services
Department Executive Administrative Assistant
$88,103 $102,804 General Fund,
Public Library
Citywide Staff Training Base Budget Adjustment $20,255 $20,255 General Fund

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 $96.7 million, a 19 percent increase when compared to the current year’s adopted budget. Of the recommended amount, $5.7 million is for re-budgets or pending capital projects that were funded in previous years and are still underway. Of the recommended amount, $91 million is for new projects, a 34 percent increase from the current year’s adopted budget of $67.8 million.

Below is a summary of the most notable CIP projects for Fiscal Y ear 2026-27. Funding sources are identified in the Capital Improvement Program section.

Community Connections
• Via Princessa Park, Phase II: $35 million
• Valencia Summit Park Playground Equipment Replacement: $642,000 • Cricket Pitch Installation, Central Park: $65,000

THE CITY OF SANTA CLARITA

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Sustainable Public Infrastructure:
• Main Street Parking Structure: $26.1 million
• Overlay and Slurry Seal Program: $18 million
• Citrus Building Archival Storage Tenant Improvements: $1.57 million • Former Senior Center Building Rehabilitation, Demolition: $1.26 million • Sports Field Replacement Program, Central Park: $816,000 • Concrete Rehabilitation Program: $600,000
• The Cube Facility Improvements: $524,000
• Paseo Improvements near Valencia Valley Park: $425,000 • Pool Pumps Replacement, Santa Clarita Aquatics Center: $424,000 • Hart Park Renovation Program: $381,000
• Signalized Intersection Improvement Program: $350,000 • Santa Clarita Sports Complex Gymnasium Improvements: $306,000 • Bouquet Canyon Park Restroom Building Replacement, Design: $230,000 • Citywide Library Improvements: $208,000
• Traffic Signal Battery Backup Systems Replacement: $200,000 • Parks Concrete Rehabilitation Program: $200,000
Environmental Conservation and Beautification
• Trash Excluders Program: $436,000
• Citywide Reforestation Program: $250,000

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 SCPF priorities, while also preparing our organization for future economic changes. I would also like to thank all of the Commissioners and the City staff who commit themselves, every day, 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 the Leadership Team and recognize each member of the Budget Team, including Frank Oviedo, Jerrid McKenna, Kristi Hobrecker, Tracy Sullivan, Brittany Houston, Mary Ann Ruprecht, McKenzie Bright, and Noely Allevato for their work in preparing the budget.

I would also like to recognize each of the department Budget Officers, support staff, and graphic designer who worked diligently to prepare the document now before you, including Shannon Allen, Samantha Babroff, Leah Becker, Masis Hagobian, Kyle Lopez, Christina Nguyen, Joe Redmond, Amber Rodriguez, and Ashley Zullo.

In addition, I would like to thank 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
ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027THE CITY OF SANTA CLARITA

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

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

The City is located 35 miles northwest of Los Angeles and 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, while Amtrak provides
regular daily passenger service to key cities, making stops at each of the four Metrolink stations in the City.

The City has established an enviable balance between
quality of life and quality infrastructure and amenities.

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

Santa Clarita boasts over 150 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, family and fine dining, impressive retail The City of Santa Clarita
Community Profile

THE CITY OF SANTA CLARITA

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¹provided by CA Department of Finance 2025 Demographic Report ²provided by the Employment Development Department, 12/2025 ³provided U.S. Census Bureau 2024 American Community Survey 1-Year Estimates 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’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 continuously receive distinguished Gold Ribbon School
status from the California Department of Education.

To encourage cultural understanding and promote
global peace, Santa Clarita has established two Sister City relationships with Sariaya, Philippines and Tena, Ecuador.

ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027THE CITY OF SANTA CLARITA

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Community Profile

SANTA CLARITA

PA THWA Y FORWARD
Santa Clarita has experienced
significant success in setting
and implementing strategic
visions. Through strategic
planning, award-winning
projects have been completed,
new programs have been
introduced while continuing
to improve current offerings, and essential services
have been expanded for the community. Santa Clarita
Pathway Forward is the City’s five-year strategic plan, which is in its first year of implementation. This plan serves as a guide for the City’s decisions and priorities, and is synthesized into six themes that best describe the amazing qualities of the City:

COMMUNITY CONNECTIONS

PLANNING AND ECONOMIC VITALITY

ENVIRONMENTAL CONSERVATION

AND BEAUTIFICATION

SUSTAINABLE PUBLIC INFRASTRUCTURE

ORGANIZATIONAL EXCELLENCE

AND INNOVATION

PUBLIC SAFETY AND RESILIENCY

COMMUNITY CONNECTIONS
There are a myriad number of amenities for residents and visitors to explore in Santa Clarita. From our parks, trails, facilities, and preserved open space, the opportunities to enjoy indoor and outdoor activities are limitless.

A variety of entertainment and enrichment events are
offered throughout the year, including SENSES Block
Party, offered every third Thursday from March to June, the free Concerts in the Park series at Central Park in July and August, and each year finishes off with the landmark event, Light Up Main Street, which officially kicks off the holiday season.

THE CITY OF SANTA CLARITA
1 Santa Clarita
Pathway Forward

THE CITY OF SANTA CLARITA

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Santa Clarita’s strong Western heritage is preserved
through the established Santa Clarita Cowboy Festival
at William S. Hart Park. Held in April of each year, this award-winning celebration features the best in Western
poetry, music, and fine art, bringing thousands of visitors into the area.

Recreation programs, camps, classes, and events
throughout the community, including the popular Camp
Clarita summer youth camp, Primetime Preschool, Y outh
and Adult Sports leagues and programming, contract
classes, and Santa Clarita Public Library programming
are offered regularly. Information for these programs can be found in the City’s award-winning Seasons magazine,
which is mailed quarterly to City residents. Entertainment options at the City’s local theatre, The MAIN, are also featured to highlight live stage productions, stand-up
comedy, and film screenings.

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

The City’s Facebook, Instagram, TikTok, and X pages
are updated several times each day and are linked to
SantaClarita.gov – the City’s newly redesigned website.

The City has been consistently recognized with numerous awards for its engagement and presence on social media.

ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027THE CITY OF SANTA CLARITA

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Community Profile
Mobile applications continue to be very popular with
our residents and visitors alike. These applications
include Resident Service Center (RSC), the City’s 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 River Rally, the Cowboy Festival, and countless community events where City
programming is featured.

To commemorate Santa Clarita 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 City residents who are in active duty military service.

THE CITY OF SANTA CLARITA

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Complete construction and begin programming The Rink Sports Pavilion at the Santa Clarita Sports Complex.

Complete construction of the new Arts, Cultural, and Veterans Center at the former Senior Center location.

Complete construction of the new public television studio at the Citrus Facility.

Develop a plan to support rehabilitation and expanded recreational programming at William S. Hart Park.

Implement animal care initiatives to increase awareness of adoptable animals, support local non-profits, and expand access to spay/neuter services.

Enhance recreation and community service programming to reflect diverse community interests, emerging trends, and demographic shifts.

Evaluate City events to evolve programming and offerings for community enjoyment.

Expand the City’s Volunteer Program through targeted outreach and meaningful community engagement opportunities.

Establish operations and management of the Hart Museum and Collection and increase public education and awareness of the Museum offerings.

Finalize and initiate implementation of the new Arts Plan.

Complete the transition to district-based elections in alignment with the 2026 Election.

Expand the "You've Got a Friend at City Hall" initiative to educate residents on how to access and utilize city services.

Develop and implement targeted communication strategies to effectively engage underserved populations.

Modernize transit services and enhance the rider experiences through technology and strategic partnerships.

Reduce barriers to recreation and community services through enhanced outreach, communication, and mobile programs.

Expand youth development programs that empower young people to contribute to their community and build essential life skills.

Enhance the library collection by leveraging community feedback, delivering tailored programming and expanding topics of community interest and importance.

Complete a Parks Needs Assessment to inform future park rehabilitation and enhancement efforts based on community recreation needs.

Pursue the acquisition of the former Santa Clarita Elementary School site in an effort to bring recreational and programmatic amenities to the Saugus Community.

Public Works/Recreation and
Community Services
Economic Development/Public Works
City Manager's Office/Public Works
Neighborhood Services/Recreation and
Community Services
Community Development
Recreation and Community Services
Economic Development
Economic Development
Human Resources and Library Services
Economic Development
Administrative Services
City Manager's Office
City Manager's Office
Economic Development
Recreation and Community Services
Recreation and Community Services
Human Resources and Library Services
Neighborhood Services
City Manager's Office

FIVE-YEAR STRA TEGIC PLAN ACTION ITEM LEAD DEPARTMENT ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027THE CITY OF SANTA CLARITA

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Community Profile
Collaborate with regional agencies to create opportunities for community engagement, tourism, and local economic impact during the 2028 Summer Olympic and Paralympic Games.

Develop a public/private partnership to increase parking on Main Street that aligns with the Old Town Newhall Specific Plan.

Collaborate with the Santa Clarita Valley Economic Development Corporation to bring new businesses and high-quality jobs to Santa Clarita and retain existing businesses.

Enhance business support services by increasing visibility, improving access to resources, and expanding technical assistance.

Advance the City’s Film Office by streamlining permitting, promoting unique locations, and fostering industry relationships to attract and retain film production.

Strengthen partnerships that attract and retain tourism-generating events.

Establish an affordable housing strategy.

Update the 2029-2037 Housing Element cycle.

Implement and update the City's Housing Element of the General Plan.

Explore the feasibility of establishing a Santa Clarita Business Conference Center.

Economic Development/
City Manager's Office
Community Development
Economic Development
Economic Development
Economic Development
Economic Development
Community Development
Community Development
Community Development
Economic Development

FIVE-YEAR STRA TEGIC PLAN ACTION ITEM LEAD DEPARTMENT

PLANNING AND ECONOMIC VITALITY
Santa Clarita Valley is home to businesses and jobs from diverse industries, with the largest employers including Six Flags Magic Mountain, Henry Mayo Newhall Memorial
Hospital, Logix, Boston Scientific, Advanced Bionics, 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.

Santa Clarita boasts a highly educated workforce, which is the third largest labor force in Los Angeles County. Over 39 percent of the workforce possess a bachelor’s degree or higher and 71 percent have at least some level of college education. Santa Clarita’s quality employers, business- friendly environment, and highly skilled workforce make Santa Clarita an ideal destination for business.

Consistent with its business-friendly approach, the City 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.

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, 7 days a week.

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.

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Establish an annual Open Space Maintenance Program that addresses aging surfaces, vegetation management and irrigation infrastructure, inclusive of trails, to enhance public use.

Implement projects and policies from the Upper Santa Clara River Watershed Management Program to ensure compliance with the National Pollutant Discharge Elimination System permit.

Continue efforts to achieve the State’s goal of 75% solid waste diversion through continued implementation of organics diversion programs required by SB 1383.

Implement the City’s Zero Emission Transition Plan by procuring zero- emission vehicles as part of the fleet replacement strategy.

Evaluate the feasibility of a Phase II Energy Efficiency project that captures additional energy savings through the replacement of aging equipment.

Develop an Open Space Acquisition Plan to complete the City's Greenbelt through strategic land acquisitions and trail development.

Administer a robust Graffiti Removal Program that includes community education, outreach, prevention, and enforcement, while evaluating City infrastructure for design upgrades that deter vandalism.

Collaborate across departments to host a Citywide beautification event that promotes and maintains quality of life.

Neighborhood Services
Neighborhood Services
Neighborhood Services
Economic Development/ Public Works
Neighborhood Services
Neighborhood Services
Community Development
Community Development

FIVE-YEAR STRA TEGIC PLAN ACTION ITEM LEAD DEPARTMENT

ENVIRONMENTAL CONSERVA TION AND BEAUTIFICA TION
Preserving the natural beauty of the City has been a
longstanding priority since its incorporation. The City’s Open Space Preservation District preserves natural land from development, creates a greenbelt around the City,
retains wildlife corridors, and protects rare biological and geological regions. This land provides 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 beauty and natural setting of Santa Clarita is greatly enhanced by the presence of large numbers of majestic
oak trees, which make up some of the 93,000 City trees
maintained.

The City is responsible for administering and managing
63 Landscape Maintenance Zones which encompasses
the maintenance of street medians, parkways, side-
panels, parks, numerous monument signs, paseos, trees,
and landscaped medians in each district. 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, two of the City’s latest large-scale capital projects – the Santa Clarita Valley Sheriff ’s Station and Canyon Country Community Center – were awarded
LEED (Leadership in Energy and Environmental Design)
Silver certification. LEED, developed by the U.S. Green Building Council, is the most widely used green building rating system in the world.

In addition, in 2024, the City completed a $35 million
Energy Efficiency Project involving several City facilities.

Key project components include lighting, solar, heating, ventilation, and air conditioning upgrades. This project will reduce energy consumption and generate savings, while
reducing greenhouse gas emissions by over 3,000 metric
tons per year, which is the equivalent of taking 716 gas- powered cars off the road.

ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027THE CITY OF SANTA CLARITA

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Community Profile
Complete construction of the Central Park Maintenance Yard Expansion Project to provide increased working space and meet the operational needs of City operations.

Complete the Aquatic Center Rehabilitation Project.

Complete Playground replacement projects that expand accessibility and incorporate inclusive play elements.

Complete the design and commence grading of Santa Clarita Sports Complex expansion.

Complete construction of the Dockweiler Drive Extension Project.

Complete construction of the David March Park Expansion Project.

Complete the Annual Overlay and Slurry Seal Program to ensure high-quality roadways Citywide.

Complete construction of median and parkway improvements on Magic Mountain Parkway between Tourney Road and Avignon Drive.

Complete the design of the Newhall Park Rehabilitation Project.

Evaluate opportunities to enhance amenities at Creekview Park.

Conduct an annual Sidewalk Rehabilitation Program to address maintenance of sidewalks and access ramps Citywide.

Conduct an annual Bridge Preventative Maintenance Program to maintain the integrity and address maintenance of bridges Citywide.

Construct Vista Canyon Road Bridge.

Coordinate with the developer of the Bouquet Residential project to complete the Bouquet Canyon Road Realignment.

Coordinate with the developer to begin construction on the Via Princessa roadway between Isabella Parkway and Golden Valley Road.

Implement traffic circulation upgrades to improve intersection safety and enhance traffic flow.

Identify permanent space for the Archives to accommodate collection growth and support preservation efforts of the City’s historical assets.

Public Works
Neighborhood Services
Neighborhood Services
Public Works
Public Works
Public Works
Public Works
Public Works
Public Works
Neighborhood Services
Public Works
Public Works
Public Works
Public Works
Public Works
Public Works
Human Resources and Library Services

FIVE-YEAR STRA TEGIC PLAN ACTION ITEM LEAD DEPARTMENT

SUSTAINABLE PUBLIC INFRASTRUCTURE
To ensure the sustainability of the City’s existing inventory of parks, facilities, and roadways, repairs, upgrades, and new construction are 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 treatment to improve their quality 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. Key projects include shade structure and play equipment replacements, sidewalk and concrete rehabilitation, sport field and court resurfacing, and much more.

In addition to rehabilitation and repair projects, new
amenities are often constructed, such as the David March Park expansion and construction of The Rink Sports
Pavilion, both anticipated to open later in 2026.

THE CITY OF SANTA CLARITA

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Strengthen partnerships with the County of Los Angeles 5th Supervisorial District and local school districts to enhance coordination, communication, and mutual support.

Employ an active legislative advocacy program that effectively represents Santa Clarita's interests at the regional, state, and federal level.

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

Stay at the forefront of communication technology by continually assessing resident preferences, adopting emerging tools, and guiding the community through the City’s digital evolution.

Maintain a thorough Risk Management Program that proactively mitigates risk and reduces exposure through operational and technological solutions.

Issue a Request for Proposal for the operation and maintenance of the City’s Transit Service.

Implement a new lobby check-in management process to improve processes, increase efficiencies, and enhance user experience at the City’s Permit Center.

Implement new software for internal facility maintenance operations and asset management.

Implement regular internal audits and reviews of City processes to identify areas for improvement, ensuring transparency, accountability, and optimal service delivery.

Implement a new solution to replace the City's agenda management system.

Continue implementing a comprehensive succession planning strategy to ensure organizational continuity, preserve institutional knowledge, and meet future leadership and workforce needs.

Develop and promote materials that demonstrate the City as an employer of choice, while continuing to explore strategies to remain competitive, attract qualified applicants, and showcase the value of public service.

Develop and implement a comprehensive framework to effectively integrate new and existing employees into the City’s culture, reinforcing engagement and behaviors that reflect and uphold the City Philosophy.

Evaluate the use of Artificial Intelligence (AI) to streamline internal City processes.

Evaluate the effectiveness of the current land management system for potential replacement.

City Manager's Office
City Manager's Office
City Manager's Office
City Manager's Office
Administrative Services
Economic Development
Community Development
Neighborhood Services
City Manager's Office
Administrative Services
Human Resources and Library Services
Human Resources and Library Services
Human Resources and Library Services
Administrative Services/ Human Resources
and Library Services
Administrative Services/
Community Development

FIVE-YEAR STRA TEGIC PLAN ACTION ITEM LEAD DEPARTMENT

ORGANIZA TIONAL EXCELLENCE AND INNOVA TION
As part of the City’s commitment to provide high quality services and responsive local governance, the City delivers a public opinion poll 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.
2026 PUBLIC OPINION POLL RESULTS
ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027THE CITY OF SANTA CLARITA

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Community Profile
Collaborate with the Crime Prevention Unit to strengthen the City’s partnership with the Sheriff’s Department and enhance community engagement.

Identify and assess new technologies to augment the SCV Sheriff's Station’s operations to improve antiquated operations and enhance overall efficiencies.

Develop and deliver public education programs to improve community awareness of emergency procedures, disaster response, and personal preparedness through Mobile Command Unit demonstrations and community outreach events.

Facilitate quarterly meetings of the Emergency Preparedness Stakeholder Group comprised of the City, Sheriff’s Department, School District, Utility Agencies, and Fire Department.

Increase presence and engagement between the community and local law enforcement through social media outreach and by hosting community events.

Develop a Fire Prevention and Open Space Management Education Program focused on wildfire risk through feasible brush clearance, defensible space enforcement, and fuel management.

Complete design and coordinate with Caltrans to implement railroad crossing safety improvements at the intersection of Railroad Avenue and Newhall Avenue.

Continue administration of the Traffic Safety Team to maintain a low collision rate.

Update and implement the City's Non-Motorized Transportation Plan to improve traffic safety and promote active transportation.

Continue facilitating the Community Task Force on Homelessness and collaborating on multi-agency solutions to more effectively address homelessness.

Replace the City’s Land Mobile Radio System (two-way radios) with a new compliant solution to ensure seamless communication between the City and inter-agency partners.

City Manager's Office
City Manager's Office
City Manager's Office
City Manager's Office
City Manager's Office
City Manager's Office
Public Works
Public Works
Public Works
Community Development
Administrative Services

FIVE-YEAR STRA TEGIC PLAN ACTION ITEM LEAD DEPARTMENT

PUBLIC SAFETY AND RESILIENCY
Public safety has always been at the heart of our City’s mission, and as Santa Clarita continues to grow, we remain committed to investing in tools and strategies that help our team and first responders act fast to keep residents safe.

Santa Clarita is regularly ranked as one of the safest cities in the nation. This has been achieved through the partnerships forged with the Los Angeles County Sheriff ’s Department, operating out of the Santa Clarita Valley Sheriff ’s Station, and the business community in the areas of crime
prevention, intervention, and enforcement.

In 2025, the City acquired a Mobile Command Unit, to
replicate the City’s Emergency Operations Center in a
mobile format, creating a space for City staff to coordinate in the field with Los Angeles County Fire Department and Sheriff ’s Department personnel.

The City’s Traffic Operations Center at City Hall allows real-time observation of traffic conditions throughout
the City for swift response to traffic incidents and
congestion. In addition, the City maintains a Traffic Safety Team, comprised of City staff and Sheriff personnel, to maintain and enhance roadway safety through education,
enforcement, and engineering.

THE CITY OF SANTA CLARITA

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LOCA TION MAP
ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027THE CITY OF SANTA CLARITA

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Community Profile
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 Canyo n, 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 wh ere
Henry Mayo Newhall was born.

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
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, renamed and used as the
set for Gene Autry’s television show. William S.

Hart, a pr ominent Hollywood film star of the
1920’s, left his mark on the community by
building his home here and,

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Newhall Train Depot – circa 1890
Spruce Street – 1916 (Main Street)
Santa Clarita’ s History

MANY GENERATIONS HAVE P ASSED
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 a conflict leading to revolution in Mexico, Spanish soldiers fled to the region and named it in honor of St. Clare. Later calling the local river “little” Santa Clara, the valley was then named accordingly as
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 1870s 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.

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 1900s 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 1900s, Hollywood studios were using the
area’s rugged canyons as locations for filming their
W esterns. The new home for Melody Ranch was
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.

Newhall Train Depot – circa 1890

Spruce Street – 1916 (Main Street)

Hart, a pr ominent Hollywood film star of the
1920’s, left his mark on the community by
building his home here and,

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THE CITY OF SANTA CLARITA

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“Western Town, ” renamed and used as the set for Gene
Autry’s television show. William S. Hart, a prominent
Hollywood film star of the 1920s, left his mark on the
community by building his home here and, upon his
death, leaving it to Los Angeles County – now proudly
overseen by the City. 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 economic growth.

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 School 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
by 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.

By the 1980s, residents and visitors alike had begun
commonly referring to the area as “Santa Clarita. ”
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 voters. In December
1987, the City of Santa Clarita was formed and today
we are the third largest city in Los Angeles 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.
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.

The picture below shows the construction of
Magic Mountain with the Santa Clarita Valley
in the background. 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 is an active
participant and an advocate for an
unparalleled lifest yle that includes top notch
schools, a wide variety of shopping and dining,
wide open spaces and healthy living.

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Construction of Magic Mountain-circa 1971
ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027THE CITY OF SANTA CLARITA

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Community Profile
The City'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 is often recognized by organizations and websites for its high quality of life. The following are recognitions and accolades that have been awarded to the City over the last 10 years:

HELEN PUTNAM AWARDS
The Helen Putnam Awards are given by the League of California Cities for excellence and outstanding achievements for California’s 483 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.

AWARDS OF EXCELLENCE
• 2020: Internal Administration, City of Santa Clarita Internship Program • 2020: Ruth Vreeland Award for Engaging Y outh 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”
CONGRESSIONAL RECOGNITION:
• 2019: Excellence Award for Three Oaks Project – 29-unit affordable housing development

HEAL THIEST CITY
• 2025: Designated a Clean California Community by the California Department of Transportation • 2025: Ranked 6th Best Parks in the United States by PergolaKitsUSA • 2023: Silver Level Bicycle Friendly Community, awarded by the League of American Bicyclists since 2019 • 2020: “Better Sports for Kids Quality Program Provider” designation from the National Alliance for Y outh 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 Distinguished Awards

THE CITY OF SANTA CLARITA

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HAPPIEST PLACES TO LIVE
• 2023: Ranked 31st Happiest City in America by Wallethub.com • 2022: Ranked 15th Happiest City in America by Wallethub.com • 2019: The Signal – “Best Live Entertainment”
• 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 United States 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 United States 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

SAFEST CITY TO LIVE
• 2024: Ranked 8th Safest City in America by PropertyClub.com • 2024: Ranked 6th Safest City in California by Wallethub.com • 2023: Ranked 4th Safest City in America by SmartAsset.com • 2023: Ranked 59th out of 182 cities for Safest City in America by Wallethub.com • 2023: Ranked 5th in fewest traffic fatalities per capita by Wallethub.com • 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 the 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

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: Beacon Spotlight Award from the Institute for Local Government for Natural Gas Savings • 2016: For promoting sustainability practices and facilitating outreach efforts through our website and social media • 2016: Platinum Level for “Green Santa Clarita” website for promoting sustainable development and local leadership towards solving climate change

DISTRICT TRANSPARENCY CERTIFICA TE OF EXCELLENCE
The Special District Leadership Foundation 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 • 2018: District Transparency Certificates of Excellence by the Special Districts Leadership Foundation • 2016: District Transparency Certificate of Excellence for our outstanding efforts to promote transparency and good governance Sports/Athletics Program

AAA CREDIT RA TING
AAA is the highest issuer credit rating assigned by S&P Global Ratings. A Global Ratings issue credit rating is a forward-looking opinion, a specific class of financial obligations, or a specific financial program. • 2025: S&P Global Ratings affirmed the City’s Issuer Credit Rating of AAA. Santa Clarita is one of 51 cities in California with a AAA credit rating, which the City has maintained since 2012.

ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027THE CITY OF SANTA CLARITA

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Community Profile

TREE CITY USA
• 2025: Santa Clarita has won this award for 36 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

INVESTMENT POLICY CERTIFICA TE 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.
• 2025: “Certificate of Excellence Award from the Association of Public Treasurers, ” for the 31st consecutive year, in recognition of the FY 2025-26 Investment Policy

GOVERNMENT FINANCE OFFICERS ASSOCIA TION (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.
• 2025: Certificate of Achievement for Excellence in Financial Reporting from the GFOA in recognition of the Fiscal Y ear 2023-24 Annual Comprehensive Financial Report for the 36th consecutive year

INTERNA TIONAL INSTITUTE OF MUNICIPAL CLERKS
• 2022: Program Excellence in Governance Award for City Hall Ceremonies CITY CLERK’S ASSOCIA TON OF CALIFORNIA
• 2023: City Clerk Award of Distinction: Special Projects for City Hall Ceremonies

NA TIONAL 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. • 2025 Annual Achievement of Excellence in Procurement, for the 15th year AWARD FOR CAREER EXCELLENCE IN MEMORY OF MARK E. KEANE
This award presented by the International City/County Association 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

NA TIONAL RECREA TION & PARKS ASSOCIA TION
• 2019: Innovation in Social Equity Award - Jakes Way Neighborhood Program

CALIFORNIA PARKS AND RECREA TION SOCIETY
• 2025: Facility Design Award of Excellence for the Valencia Community Center – Renovation Project

NA TIONAL ASSOCIA TION OF VOLUNTEER PROGRAMS IN LOCAL GOVERNMENT • 2021: Rising to Excellence Award - Volunteer Engagement Program

AMERICAN PUBLIC TRANSPORTA TION ASSOCIA TION
• 2022: AdWheel Award for Holiday Light Tour
• 2021: AdWheel Award for Best Special Event on COVID-19

THE CITY OF SANTA CLARITA

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LOS ANGELES ECONOMIC DEVELOPMENT CORPORA TION
• 2025: Most Business-Friendly City Award
• 2024: Finalist for the Most Business-Friendly City Award • 2022: Most Business-Friendly City Award
• 2021: Finalist for the Most Business-Friendly City Award • 2016: Most Business-Friendly City Award

VALLEY INDUSTRY ASSOCIA TION (VIA)
• 2021: Business of the Y ear Award

CONSTRUCTION MANAGEMENT ASSOCIA TION OF AMERICA
• 2019: Project Achievement Award for the 2017 - 2018 Annual Overlay and Slurry Seal Project UNITED SA TES GREEN BUILDING COUNCIL & GREEN BUSINESS CERTIFICA TION, 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

CALIFORNIA DEPARTMENT OF TRANSPORTA TION
• 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 and League of California Cities. • 2022: Local Streets and Roads – Safety/Intelligent Transportation Projects category, “Hydrogen Fuel Cell Technology”

AMERICAN PUBLIC WORKS ASSOCIA TION SOUTHERN CALIFORNIA CHAPTER • 2025: Building Excellence, Shaping Tomorrow (BEST) Award in Buildings for Valencia Community Center • 2025: BEST Award in Recreational & Athletic Facilities Category for Sand Canyon Trail, Phase IV • 2024: BEST Award in Creative & Innovative for the Golden Valley Road/Five Knolls Drive A.I. Cyclist Detection project • 2023: BEST Award in Transportation for Vista Canyon Multi-Modal Center • 2023: BEST Award in Facilities for West Creek Inclusive Play Area • 2023: BEST Award in Storm Water Quality for Trash Excluder Program, Phase II • 2022: 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 Y ear, “Old Town Newhall Parking Structure” • 2018: Transportation Award, “Newhall Ranch Road Bridge Widening” • 2018: Best Environmental Project of the Y ear, “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 Y ear, “Golden Valley Bridge Widening over State Route 14” • 2017: Best Environmental Project of the Y ear, “Open Space Trail Volunteer Program” • 2017: Top Ten Public Works Leaders of the Y ear Award - Director Robert Newman ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027THE CITY OF SANTA CLARITA

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Community Profile

CALIFORNIA ASSOCIA TION OF PUBLIC INFORMA TION 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.

EPIC AWARD
• 2025: Special or Community Event – One Time, “Valencia Community Center Grand Opening” • 2025: Most Innovative Communications, “Summer Fire Safety in Santa Clarita…with Goats” • 2025: Crisis Communications Response, “Emergency Communications Binder” • 2024: Video Production – PSA Series – In-House, “Lock It or Lose It (LioLi)” • 2024: Video Production – Marketing Series – Consultant Supported, “Santa Clarita Spotlight” • 2023: Social Media Best Use Overall, "TikTok and Reels" • 2022: Graphic Design – Print, “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 Y ear 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”

AWARD OF DISTINCTION
• 2025: Social Media Campaign, “ Animal Adoption Campaign” • 2024: Social Media Best Use Overall, “Social Media Presence” • 2024: Social Media Impromptu, “Impromptu Videos”
• 2024: Most Innovative Communications, “Lock It or Lose It (LioLi)” • 2023: Communication and Marketing Process – Brand Launch/Relaunch, "Y ou've Got a Friend at City Hall" • 2023: Special or Community Event – One-Time, "Winter Games Celebration" • 2023: Writing, "Scranton Clarita Welcomes Y ou"
• 2023: Best Overall Use of Social Media
• 2023: Social Media Impromptu, “Victor Fire”
• 2022: Communication and Marketing Process – Branding, “The Cube – Ice and Entertainment Center” • 2022: Creative Marketing – Dollar Stretcher, “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”

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CITY-COUNTY COMMUNICA TIONS AND MARKETING ASSOCIA TION (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
• 2025: Award of Excellence – One-Time Event, “Valencia Community Center Grand Opening” • 2025: Savvy Award – Most Innovative Communications, “Summer Fire Safety in Santa Clarita…with Goats” • 2025: Silver Circle – Campaign, “ Animal Adoption Campaign” • 2024: Savvy Award – Public Service Announcement, “Lock It or Lose It (LioLi)” • 2024: Award of Excellence – Most Innovative Communications, “Lock It or Lose It (LioLi)” • 2024: Savvy Award – Best Use of Humor, “Santa Clarita: Fresh Faces” • 2024: Award of Excellence – Recurring Event, “The Big I Do” • 2024: Award of Excellence – Social Media Best Campaign Use, “Family Literacy Festival” • 2023: Award of Excellence – Graphic Design – Art, “Y ou've Got a Friend at City Hall” • 2023: Award of Excellence – Marketing and Tools, “Eat & Shop Local Campaign” • 2023: Award of Excellence – One-Time Event, “Winter Games Celebration Event” • 2023: Award of Excellence – Interview/Talk SHow/News Program, “Community Corner” • 2022: Award of Excellence – Marketing and Tools – Best Use of Humor, “Santa Clarita TikToks” • 2022: Marketing and 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: Savvy Award – Most Innovative Communications, “Santa Clarita Virtual State of the City” • 2021: Savvy Award – Go Green Communications Efforts, “Recycle Hero” • 2021: Savvy Award – Best Use of Social Media, “Saugus Strong Tiles” • 2021: Silver Circle Graphic Design – Art, “Sammy Stories – Meet Sammy Clarita” • 2021: Silver Circle Special Events One-Time Event, “Saugus Strong Vigil” • 2019: Award of Excellence for “Firefighters & Puppies – Best Campaign” • 2019: Most Innovative Communications, “Heads Up! PSA Teen Contest – Resident Participation” and “Stolen Collection” • 2019: Silver Circle – “State of the City Newsletter – Graphic Design” and “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” ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027THE CITY OF SANTA CLARITA

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Community Profile
Form of Government
The City 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. Historically, five members have been elected to the City Council at large on a nonpartisan basis, with members serving four-year terms. However, in 2024, the City transitioned to district-based elections, starting with two seats and the remaining seats in 2026. 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. 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 City Council, Commissioners, and other City officials.

Assisting the City Council in serving the Santa Clarita communities are a variety of boards and commissions that 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.

Santa Clarita Residents
City Manager
Assistant
City Manager
City Attorney
City Manager’s Oﬃce
Community Development
Human Resources and
Library Services
Public Safety
Recreation and
Community Services
Administrative Services
Economic Development
Neighborhood Services
Public Works
Commissions
Arts Commission
Parks, Recreation and
Community Services
Commission
Planning Commission
City Council

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Commissions
Susan Shapiro, Chair
Tracey Thompson, Vice Chair
Jeri Seratti
Dr. Michael Millar
Patti Rasmussen
Di Thompson, Chair
Hugo Cherre, Vice Chair
Dennis Sugasawara
Peggy Stabile
Skye Ostrom
Nathan Keith, Chair
Daniel Faina, Commissioner
Lisa Eichman
Pamela Verner
Tim Burkhart
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, and facilities.

Parks, Recreation, and Community Services Commission
The Parks, Recreation & 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.

ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027THE CITY OF SANTA CLARITA

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Community Profile
DEPARTMENT AND DIVISION 25/26 26/27
Administrative Services 77.00 77.00
Administration
Director of Administrative Services 1.00 1.00
Senior Management Analyst 1.00 1.00
Executive Administrative Assistant 1.00 1.00

Clerk and Contract Services
Clerk and Contract Services Manager/City Clerk 0.00 1.00 Purchasing and Contracts Administrator 0.00 1.00
Administrative Analyst 0.00 2.00
Deputy City Clerk 0.00 1.00
Buyer 0.00 2.00
Project Technician 0.00 3.00
Mail Services Specialist 0.00 1.00
Administrative Assistant 0.00 1.00
Mail Clerk 0.00 3.00
Office Assistant 0.00 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 2.00 2.00
Project Technician 2.00 2.00
General Accounting Specialist 2.00 2.00
Account Clerk 4.00 4.00
Approved Regular Full-Time
Equivalent Positions in the City
The adopted FY 2025-26 authorized, full-time position count was 501. As part of the FY 2026-27 budget adoption, nine positions were added and one position was converted from 0.63 FTE to 1.0 FTE, for a total position count of 510.38. In addition, in the Administrative Services department, the Information Services division was split into the Clerk and Contract Services division and Technology Services division. Similarly, the Recreation and Community Services division was split into the Recreation division and Community Services division. 25/26 26/27
T otal City Staff Full-Time Equivalent 501.00 510.38
The table below shows the approved full-time positions by department and division.

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DEPARTMENT AND DIVISION 25/26 26/27
Administrative Services (continued)
Information Services
Information Services Manager 1.00 0.00
Purchasing and Contracts Administrator 1.00 0.00
City Clerk 1.00 0.00
Senior Information Technology Analyst 4.00 0.00
Information Technology Analyst 5.00 0.00
GIS Technician 1.00 0.00
Administrative Analyst 2.00 0.00
Information Technology Specialist 5.00 0.00
Deputy City Clerk 1.00 0.00
Buyer 2.00 0.00
Project Technician 3.00 0.00
Mail Services Specialist 1.00 0.00
Administrative Assistant 2.00 0.00
Mail Clerk 3.00 0.00
Office Assistant 1.00 0.00
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 5.00
Project Technician 5.00 4.00
Administrative Assistant 1.00 1.00
Program Specialist 1.00 1.00
Tree Trimmer 3.00 3.00
Technology Services
Technology Services Manager 0.00 1.00
Senior Information Technology Analyst 0.00 4.00
Information Technology Analyst 0.00 5.00
GIS Technician 0.00 1.00
Information Technology Specialist 0.00 5.00
Administrative Assistant 0.00 1.00
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Community Profile
DEPARTMENT AND DIVISION 25/26 26/27
City Manager’ s Office 22.00 23.00
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
Recreation and Community Services Supervisor 1.00 1.00 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 4.00 4.00
Administrative Assistant 1.00 1.00
Program Specialist 1.00 2.00
City Council Member 5.00 5.00
DEPARTMENT AND DIVISION 25/26 26/27
Community Development 64.50 65.88
Administration
Director of Community Development 1.00 1.00
Senior Management Analyst 0.00 1.00
Executive Administrative Assistant 0.00 1.00
Administrative Assistant 1.00 0.00

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 3.88
Administrative Assistant 1.00 1.00
Office Assistant 4.00 4.00
Building Inspector II 7.00 7.00

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DEPARTMENT AND DIVISION 25/26 26/27
Community Development (continued)
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 7.00 7.00
Planning
Planning Manager 1.00 1.00
Senior Planner 2.00 2.00
Associate Planner 5.00 5.00
Assistant Planner II 2.00 2.00
Assistant Planner I 2.00 2.00
Administrative Assistant 1.00 1.00
Office Assistant 1.00 1.00
DEPARTMENT AND DIVISION 25/26 26/27
Economic Development 38.00 38.00
Administration
Director of Economic Development 1.00 1.00
Senior Management Analyst 1.00 0.00
Executive Administrative Assistant 1.00 1.00

Arts and Events
Arts & Events Manager 1.00 1.00
Arts & Events Administrator 2.00 2.00
Arts & Events Supervisor 4.00 4.00
Arts & Events Coordinator 5.00 5.00
Administrative Assistant 1.00 1.00
Program Specialist 0.00 1.00
Office Assistant 1.00 1.00

Economic Development
Economic Development Manager 1.00 1.00
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 Analyst 1.00 1.00
Project Development Coordinator 1.00 1.00
Administrative Analyst 3.00 3.00
Office Assistant 4.00 4.00
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Community Profile
DEPARTMENT AND DIVISION 25/26 26/27
Human Resources and Library Services 53.50 54.50
Administration
Director of Human Resources and Library Services 1.00 1.00 Management Analyst 1.00 1.00
Executive Administrative Assistant 0.00 1.00
Administrative Assistant 1.00 1.00

Human Resources
Human Resources Manager 1.00 1.00
Senior Human Resources Analyst 2.00 2.00
Human Resources Analyst 2.50 2.50
Administrative Analyst 2.00 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
Museum and Archives Administrator 1.00 1.00
Museum Supervisor 1.00 1.00
Senior Librarian 4.00 4.00
Circulation Supervisor 3.00 3.00
Librarian 14.00 14.00
Museum Curator 1.00 1.00
Library Assistant 7.00 7.00
Office Assistant 4.00 4.00

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DEPARTMENT AND DIVISION 25/26 26/27
Neighborhood Services 93.50 95.50
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
Administrator 1.00 1.00
Stormwater 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
Facilities Manager 1.00 1.00
Administrator 2.00 2.00
Supervisor 4.00 4.00
General Maintenance Specialist 9.00 9.00
Administrative Assistant 1.00 1.00
General Maintenance Worker 10.00 11.00
Parks
Parks Manager 1.00 1.00
Parks Administrator 1.00 1.00
Project Development Coordinator 1.00 1.00
Supervisor 4.00 4.00
Administrative Assistant 1.00 1.00
Animal Care Specialist 1.00 1.00
Groundskeeper II 9.00 8.00
Groundskeeper I 21.00 22.00
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 II 1.00 2.00
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Community Profile
DEPARTMENT AND DIVISION 25/26 26/27
Public Works 94.00 95.00
Administration
Director of Public Works 1.00 1.00
City Engineer 1.00 1.00
Senior Management Analyst 1.00 1.00
Executive Administrative Assistant 1.00 1.00
Office Assistant 1.00 1.00

CIP Administration
Assistant City Engineer 1.00 1.00
Senior Engineer 4.00 4.00
Environmental Administrator 1.00 1.00
Engineer 3.00 3.00
Administrator 1.00 1.00
Assistant Engineer 2.00 2.00
Project Manager 2.00 2.00
Project Development Coordinator 4.00 4.00
Supervising Public Works Inspector 1.00 1.00
Administrative Analyst 2.00 2.00
Engineering Technician 1.00 1.00
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 4.00 4.00
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
Vehicle Maintenance Technician 1.00 2.00
Street Maintenance Worker 18.00 18.00

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DEPARTMENT AND DIVISION 25/26 26/27
Public Works (continued)
Traffic and Transportation Planning
Assistant City Engineer 1.00 1.00
Senior Traffic Engineer 2.00 2.00
Traffic Signal System Administrator 1.00 1.00
Engineer 1.00 1.00
Senior Planner 1.00 1.00
Senior Project Manager 1.00 1.00
Assistant Engineer 2.00 2.00
Project Manager 1.00 1.00
Transportation Planning Analyst 1.00 1.00
Traffic Signal Specialist 1.00 1.00
Traffic Signal Technician 1.00 1.00
Administrative Assistant 1.00 1.00
Recreation and Community Services 58.50 61.50
Administration
Director of Recreation and Community Services 1.00 1.00 Community Services Manager 1.00 0.00
Senior Management Analyst 1.00 1.00
Executive Admin Assistant 1.00 1.00
Office Assistant 1.50 1.50
Community Services
Community Services Manager 0.00 1.00
Community Services Administrator 0.00 2.00
Community Services Supervisor 0.00 7.00
Community Services Coordinator 0.00 10.00
Program Specialist 0.00 6.00
Preschool Teacher 0.00 4.00
Office Assistant 0.00 1.00
Recreation
Recreation Manager 0.00 1.00
Recreation Administrator 0.00 2.00
Recreation Supervisor 0.00 6.00
Recreation Coordinator 0.00 9.00
Program Specialist 0.00 4.00
Aquatics Specialist 0.00 2.00
Administrative Assistant 0.00 1.00
Office Assistant 0.00 1.00
Recreation and Community Services
Recreation and Community Services Manager 1.00 0.00
Recreation and Community Services Administrator 3.00 0.00 Recreation and Community Services Supervisor 12.00 0.00 Recreation and Community Services Coordinator 19.00 0.00 Administrative Assistant 1.00 0.00
Program Specialist 9.00 0.00
Office Assistant 2.00 0.00
Preschool Teacher 4.00 0.00
Aquatics Specialist 2.00 0.00
ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027THE CITY OF SANTA CLARITA

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Community Profile
City Philosophy

THE CITY OF SANTA CLARITA

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THIS P AGE INTENTIONALLY

LEFT BLANK
ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027THE CITY OF SANTA CLARITA

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User’s Guide
User’ s Guide

DOCUMENT ORGANIZA TION
Introductory Sections
The first three sections of the annual budget document provide an introduction and overview of the Annual Budget and Capital Improvement Program preparation process and contents.

The Message from the City Manager to the City Council outlines the key contents of the Fiscal Y ear 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 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 and Maintenance, and Capital Outlay. Each department is required to stay within the category level.

Bottom Line: Total appropriation for the budget program.

Funding Source: General Fund
Account Number: 1001000
Personnel
500101 Regular Employees 146,981
501101 Health & Welfare 60,995
501102 Life Insurance 235
501103 Long-Term Disability Ins 580
501104 Medicare 3,576
501105 Worker’s Compensation 88
501106 PERS 11,036
501107 Deferred Compensation 2,210
501110 Supplemental Health 36,435
Total Personnel 262,233
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 30,000
519101 Travel & Training 9,500
519104 Auto Allowance & Mileage 100
Total Operations & Maintenance 52,300
Total 2026-27 Budget 314,533
1 4
2 3
5 1
2 3
4 5
Example of a Program Budget:

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, 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.

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User’s Guide
Project Number: M0166
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.

Justification: Each year, the City d edicates 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 Pathway Forward theme of Sustainable Public Infrastructure.

Project Status: Proposed Department: Public Works Project Manager: Shannon Pickett  Project Cost Estimate ($):

Expend. Category: Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total Environmental $ 0 50,000 50,000 50,000 50,000 50,000 250,000 Design/Plan Review 0 450,000 450,000 450,000 450,000 450,000 2,250,000 Right-Of-Way 0 0 0 0 0 0 0
Construction 0 17,500,000 14,500,000 14,500,000 14,500,000 14,500,000 75,500,000 Civic Art Project 0 0 0 0 0 0 0
Environmental Monitoring 0 0 0 0 0 0 0
Total Costs: $ 0 18,000,000 15,000,000 15,000,000 15,000,000 15,000,000 78,000,000 Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 0 1,000,000 0 0 0 0
0 6,520,156 0 0 0 0
0 3,593,376 0 0 0 0
0 6,886,468 0 0 0 0
0 0 0 0 0 0
Project Funding:

Funding Source:
233 – TDA Article 8
260 – Prop C LR
266 – Measure M
267 – Senate Bill 1
Priority Unfunded
Total Costs: $ 0 18,000,000 15,000,000 15,000,000 15,000,000 15,000,000 78,000,000 Project Number: M0166 M
0 166
= Categorical identification of capital project
= The area of the City in which the project is located = The assigned project number
Category Abbreviations:

A=Arts
B=Beautification & Landscaping
C=Circulation
D=Disability
E=Emergency
F=Facilities & Buildings
Project Funding: This area shows the detail of the estimated costs of the project by year and by funding source. 0 0 15,000,000 15,000,000 15,000,000 15,000,000
1,000,000
6,520,156
3,593,376
6,886,468
59,000,000
Capital Project Information Guide: SAMPLE
Project Name: 2026-27 OVERLAY AND SLURRY SEAL PROGRAM 0 ($): This area shows a detail of the costs of the project by year and expenditure category.Project Cost Estimate

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ANNUAL APPROPRIA TIONS 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 amended by Proposition 111 (1990) 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 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 2026-2027 limits by using the guidelines set forth in Proposition 111, the calculation would be as follows:
2012-13 2013-14 2015-162014-15 2016-17 2017-18 2018-19 2019-20 2020-2 2021-22 2022-23 2023-24 2024-25 2025-26 2026-271 Millions
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
600
620
640
Proceeds of TaxGann Appropriation Limit
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 2024-25 534,946,167 3.62% 19,365,051 554,311,218 (.27%) (1,496,640) 552,814,578 2025-26 552,814,578 6.44% 35,601,259 588,415,837 .35% 2,041,803 590,457,640 2026-27 590,457,640 4.95% 29,227,653 619,685,293 .107% 663,063 620,348,357 Fiscal
Ye a r
Prior Y ear’s
Limit
Add Change in
Personal Income
Add Change in
Population
Appropriations
LimitNew Base
ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027THE CITY OF SANTA CLARITA

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Fiscal Policies
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 ensure 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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II. BUDGET POLICIES AND PROCEDURES
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 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 Program (CIP) 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, 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 generally 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 May. 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.

The calendar on the following page reflects the timeline and process for the planning and preparation of the Annual Budget and Capital Improvement Program Document.

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Fiscal Policies
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 2026-2027
January 12 Budget Kick-Off Meeting with Staff
February 3 Joint City Council and Commissions Budget Study Session February 19 Final Proposed Budget Package Due to the City Manager March 23 Department Budget Discussions
March 26 Capital Improvement Program Budget Funding Meeting May 5 Joint City Council and Commissions Budget Study Session May 26 Public Hearing for Budget and CIP
June 9 Adoption of Budget and CIP

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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.

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.

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Fiscal Policies
• Funding of Annual Overlay and Slurry Program
At least $1 million of transportation related funding shall annually fund the annual overlay and slurry seal 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-Y ear 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 work stations supported by the Technology Services staff in each department.

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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.

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 Director, Senior 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.

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Fiscal Policies
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; and • 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.

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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.

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 long- term 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 credit worthiness 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: GO 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.

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Fiscal Policies
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, judgement 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 property- based 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 Citywide 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 Assembly Bill (AB) X1 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 credit worthiness 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. Derivatives
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. 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.

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Fiscal Policies
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 Rule-making 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 they deem 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
• Any other documentation that is material to the exclusion of interest on the tax-exempt obligations from gross income for federal income tax purposes.

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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, 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 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 ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027THE CITY OF SANTA CLARITA

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Fiscal Policies
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 they deem 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;
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.

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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 SB 1029
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.

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Fiscal Policies
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. The accrual basis of accounting is utilized. • Custodial Funds – Accounts for assets held by the City on behalf of others. • 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.

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.

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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, such as inventory, or are required to be maintained intact, such as the principal of an endowment fund. • Restricted – That portion of fund balance that includes amounts that can be spent only for the specific purposes stipulated by external resource providers, such as grant providers; constitutionally; or through enabling 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, and professional administration of the City’s self-insured retention, loss prevention, and safety programs.

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Summaries and Revenues

REVENUES EXPENDITURES
Actual Estimate Budget Actual Estimate Budget
Fund No. Fund Title FY 2024-25 FY 2025-26 FY 2026-27 FY 2024-25 FY 2025-26 FY 2026-27 100 General Fund 158,877,918$ 158,559,972$ 157,001,537$ 117,757,943$ 129,720,987$ 135,526,150$ 104 GASB 45 Compliance Fund 5,715,310 - - 2,017,913 - - 106 Pension Liability Fund 262,492 - - 3,184,766 2,492,129 2,574,432 120 Recreational Facility Fund 4,233,624 4,197,064 4,509,593 3,303,468 3,675,878 3,854,764 130 Citrus Facility Fund 210,585 206,130 204,000 260,480 1,567,115 440,566 140 Hart Park Fund - 69,020 67,200 309,194 2,257,278 2,161,067 201 Home Program 100,798 55,706 36,990 9,000 9,000 9,000 202 Surface Trans Program/STBG - 393,000 - - 393,000 - 203 Community Development Block Grant 2,923,273 2,301,152 1,876,529 2,924,589 2,289,897 1,438,453 206 BJA Law Enforcement Grant 20,317 - - 20,317 - - 228 American Rescue Plan Act (ARPA) 133,192 26,024 - 133,192 23,096 - 229 Misc Federal Grant 1,351,982 12,108,455 6,303,000 1,266,686 12,009,021 6,303,000 230 Gas Tax 6,368,913 6,569,016 6,690,689 7,013,496 7,508,158 7,316,882 231 Traffic Safety 501,540 450,000 450,000 - - - 232 AB 2766 AQMD 349,714 345,874 350,051 345,897 60,412 75,480 233 TDA Art 8 (Streets) 12,784,327 17,068,128 8,655,852 10,571,496 10,515,411 1,155,852 234 Cops Grant 743,646 649,414 649,414 497,425 605,624 627,314 238 Bikeway (TDA 3) 220,975 341,587 292,000 267,529 366,484 292,000 259 Misc Grants 600,469 14,991,565 555,705 763,014 13,130,560 521,228 260 Prop C LR 5,733,054 5,818,569 5,701,089 742,808 5,375,993 6,520,156 261 Prop A LR 7,104,682 7,069,188 6,817,999 773,009 - - 262 Prop A Safe Park - 750,000 - - 750,000 - 264 Measure R LR 4,187,357 3,944,218 3,785,574 6,645,508 8,845,807 600,000 265 Prop C 25% Grant (0) 1,211,246 - - 704,957 - 266 Measure M LR 4,979,950 4,721,622 4,573,348 3,846,750 12,505,045 3,943,376 267 SB1 RMRA 6,608,469 6,501,911 6,520,156 5,645,635 6,828,558 6,886,468 268 Measure M ATP 687,294 5,465,416 - 817,421 5,233,141 - 269 Measure A Safe Parks - 1,914,230 243,666 - 1,437,195 - 270 Measure R Hwy Ops Improvement 17,534,948 3,016,948 - 17,606,073 1,878,124 - 271 Measure W Municipal 3,819,315 3,717,835 3,353,875 1,214,936 11,172,152 267,738 272 Measure H Homeless Initiative 330,384 4,818 - 330,510 4,692 - 273 Measure A Homelessness - 476,145 - - 476,145 - 274 Measure W Regional - 20,473,263 27,000 - 20,728,768 - 275 Measure A LACAHSA PPO - 2,284,093 - - 2,284,093 - 277 Measure A LACAHSA TA - 139,180 - - 139,180 - 305 Park Dedication 2,198,746 1,907,674 317 284,772 8,403,077 - 306 Developer Fee Fund 314,542 2,489,282 323,103 59,084 1,937,260 326,829 309 Public Library Fund 11,599,813 11,349,197 11,813,020 8,939,466 10,791,452 11,488,132 330 Public Education & Government 487,696 493,075 465,768 262,180 1,295,650 269,650 350 GVR Open Space Maint 114,173 114,210 113,035 84,076 107,180 107,678 351 Drainage Benefit Assessment Areas 1,018,197 1,182,955 1,124,870 221,155 889,867 1,000,257 354 Santa Clarita Lighting District-Ad Valorem 4,935,305 4,737,912 4,684,370 2,364,819 3,183,595 2,971,829 356 Stormwater Utility Fund 5,134,381 5,134,735 5,255,051 4,335,919 5,419,006 4,725,444 357 Landscape Maint. District 18,258,993 18,286,986 19,542,029 15,767,274 16,921,644 17,445,874 358 Open Space Preser. District 3,829,268 3,925,657 3,994,688 3,271,407 2,800,566 1,466,577 359 Santa Clarita Lighting District-Assessmnt 3,497,522 3,376,645 3,427,539 3,146,533 3,108,298 3,150,097 360 Tourism Marketing District 1,123,304 1,076,003 1,065,476 875,870 911,498 826,549 361 Tourism Bureau 13,254 7,500 7,500 8,757 8,938 10,669 367 Areawide Fund 9,370,220 9,167,212 9,343,066 8,553,587 13,136,505 8,402,783 368 VC Wasterwater Standby 1,859,620 1,190,435 1,155,100 1,117,769 1,203,787 1,140,674 369 Cooper Street Parking CFD2020-1 19,371 490,362 490,362 178,576 426,843 419,457 370 Tesoro Open Space Maintenance 43,954 53,000 53,000 - - 40,191 392 City Housing Successor 3,118,109 2,153,495 2,160,390 3,516 3,500 3,500 393 City Housing Successor 80,309 87,103 - - - - 401 Fire Facilities Fees 4,158,268 1,132,399 39,045 2,452,951 - - 402 Law Enforcement Facilities Fees 466,628 148,325 - 78,901 - - 403 Library Facilities and Technology 908,916 558,533 180,241 - - 1,570,000 404 Transit Facilities Fees 33,065 59,568 18,980 - - - 406 Oak Tree Preservation Fees 14,327 5,332 2,817 4,600 30,000 30,000 407 Sewer Fees 304,311 439,012 47,474 - - - 431 Site Improvement Fees 364,809 343,682 34,452 438,500 25,016 - 432 Street Infrastructure Fees 209,429 4,796 73 386,344 113,630 - 433 Sidewalk Infrastructure Fees 1,710 33 26 29,921 1,082 - 434 Median Fees 175,832 36,236 28,858 230,154 - - 435 Traffic Signal Timing Fees 975 19,429 15,000 - 36,968 - 451 Bouquet B & T District Fees 265,684 245,722 107,920 60,353 64,153 70,126 452 Eastside B & T District Fees 598,669 656,213 77,709 2,008,814 9,426,296 1,611,462 453 Via Princessa B & T District Fees 680,975 326,564 150,723 1,765,259 2,477,515 303,510 454 Valencia B & T District Fees 3,733,185 731,456 640,759 124,479 2,636,126 50,271 455 Bouquet 2nd Access Fees 134,443 138,440 116,301 - - - 500 General Debt Service 10,822 - - 5,974,863 10,245,093 6,322,935 550 Successor Agency Debt Service - - - 1,380,201 1,051,601 995,851 601 General Fund Capital Projects 49,499 300,000 - 4,050,808 8,595,438 4,709,147 602 Civic Art Projects 7,910 8,675 - 160,500 409,400 - 700 Transit Fund 37,074,109 59,304,057 30,651,588 39,274,945 72,560,699 47,312,910 720 Computer Replacement Fund 1,189,452 1,222,554 1,172,435 389,531 867,525 536,042 721 Self Insurance Fund 4,699,776 10,684,468 5,158,937 5,004,401 5,627,735 5,898,798 722 Equipment Replacement Fund 1,790,952 1,486,962 1,217,598 299,102 369,229 646,000 723 Facilities Fund 12,409,783 11,030,334 8,011,423 22,955,668 40,050,646 57,025,000 802 CFD VTC AD 2002-1 - - - - - 13,517 803 CFD-VC AD 2016 - - - - - 14,323 TOTAL FUNDS 382,684,834$ 441,947,018$ 331,356,310$ 324,814,113$ 490,124,717$ 361,420,008$ Summaries and Revenues
Summary Revenues and Expenditures by Fund

THE CITY OF SANTA CLARITA

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THIS P AGE INTENTIONALLY

LEFT BLANK
ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027THE CITY OF SANTA CLARITA

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Summaries and Revenues
2026-2027 Budget Appropriations
Summaries and Revenues
2026-2027 Budget Appropriations
Category Budget
Capital Improvement Program 96,732,728$
Successor Agency 999,351
Personnel Services 88,209,310
Operations & Maintenance 159,489,255
Capital Outlay 8,916,429
Reserves & Debt Service 7,072,935
Total Appropriations Net of Interfund Transfers 361,420,008$ Capital Improvement
Program
27%
Successor Agency
0%
Personnel Services
24%
Operations &
Maintenance
44%
Capital Outlay
3%
Reserves & Debt
Service
2%

THE CITY OF SANTA CLARITA

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2024-25 Actual 2025-26 Estimate 2026-27 Budget
City Manager's Office
City Council 290,406 302,389 314,533 Administration 2,472,696 2,900,481 2,891,639 Communications 1,775,306 1,880,850 2,052,731 Total 4,538,407$ 5,083,721$ 5,258,904$ Administrative Services
Administration 675,368 818,771 836,219 Clerk and Contract Services 7,379,300 7,634,026 8,083,389 Finance 3,194,293 3,906,523 4,316,859 Technology Services 5,591,584 5,760,526 5,641,112 Special Districts 24,912,741 27,084,503 27,324,460 Total 41,753,286$ 45,204,349$ 46,202,038$ Community Development
Administration 733,638 1,077,534 960,054 Building & Safety 4,956,441 5,343,885 5,451,332 Community Preservation 5,187,613 8,561,728 6,169,911 HOME Administration 9,000 9,000 9,000 Community Development Block Grant 1,165,676 1,330,015 1,438,453 Planning 2,191,318 2,851,724 3,132,728 Total 14,243,686$ 19,173,887$ 17,161,478$ Public Works
Administration 1,084,992 1,202,558 1,158,830 Capital Improvement Projects Administration 3,306,533 3,760,892 4,076,183 Engineering Services 3,152,085 3,483,165 3,410,163 General Services 9,318,613 9,876,092 10,161,100 Traffic & Transportation Planning 5,457,140 5,856,841 6,115,860 Total 22,319,363$ 24,179,548$ 24,922,136$ Public Safety
Sheriff's Services 31,805,603 35,724,409 37,470,566 Fire Protection 2,486,439 37,871 36,750 Total 34,292,042$ 35,762,280$ 37,507,316$ Recreation & Community Services
Administration 4,698,861 5,218,692 4,880,161 Community Services 4,568,424 5,190,678 9,103,053 Recreation 9,454,604 11,153,459 8,176,442 Total 18,721,888$ 21,562,829$ 22,159,656$ Neighborhood Services
Administration 686,108 815,796 818,242 Environmental Services 6,082,874 7,230,329 6,337,729 Facilities Maintenance 11,226,662 12,826,719 13,144,262 Parks 10,964,251 12,020,606 12,035,890 Parks Planning & Open Space 4,056,932 8,967,827 2,519,373 Total 33,016,826$ 41,861,277$ 34,855,495$ Human Resources & Library Services
Administration 542,245 423,062 495,474 Human Resources 1,811,163 3,957,471 2,353,666 Public Library 7,522,275 9,037,481 9,735,845 Total 9,875,683$ 13,418,014$ 12,584,985$ Economic Development
Administration 822,510 899,810 892,633 Economic Development 2,677,569 2,836,795 2,762,029 Arts and Events 4,400,706 4,431,807 4,367,409 Transit 37,460,423 57,842,407 43,320,048 Total 45,361,207$ 66,010,818$ 51,342,119$ Legal Services
City Attorney 1,216,528 1,500,000 1,781,000 Total 1,216,528$ 1,500,000$ 1,781,000$ Non-Departmental
Administration 6,244,783 3,180,915 2,839,867 Contingency - 560,584 750,000 Debt Service 5,974,863 10,245,093 6,322,935 Total 12,219,646$ 13,986,592$ 9,912,802$ Redevelopment
Successor Agency 1,383,717 1,055,101 999,351 Total 1,383,717$ 1,055,101$ 999,351$ Subtotal All Funds 238,942,278$ 288,798,417$ 264,687,280$ Capital Improvement Projects 85,871,835 201,326,300 96,732,728 Total All Funds 324,814,113$ 490,124,717$ 361,420,008$ All Funds Budget Appropriations
ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027THE CITY OF SANTA CLARITA

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Summaries and Revenues
FY 2026-27 Budget Summary - All Funds
Public Works
7%
Community Development
5%
Public Safety
10%
Legal Services
1%
Capital Improvement
Projects
27%
Administrative Services
13%
City Manager's Office
1%
Recreation & Community
Services
6%
Neighborhood Services
10%
Human Resources
& Library
Services
3%
Economic
Development
14%
Successor Agency
0%
Non-Departmental
3%
Where the Money Goes
Revenue from Other
Agencies
24%
Licenses & Permits
2%
Charges for Current
Services
4%
Sales Tax
15%
Property Tax
17%
Other Taxes
9%
Successor Agency
1%
Special Districts
15%
All Others
(Includes Interest Income
and Transit Farebox
Revenues)
13%
Where the Money Comes From

THE CITY OF SANTA CLARITA

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2024-25 Actual 2025-26 Estimate 2026-27 Budget
City Manager's Office
City Council 290,406 302,389 314,533 Administration 2,472,696 2,900,481 2,891,639 Communications 1,511,745 1,585,200 1,783,081 Total 4,274,846$ 4,788,071$ 4,989,254$ Administrative Services
Administration 675,368 818,771 836,219 Clerk and Contract Services 2,649,399 2,274,064 2,716,938 Finance 2,895,191 3,537,294 3,670,859 Special Districts 3,159,635 3,503,680 3,552,759 Technology Services 5,202,053 4,637,269 5,084,447 Total 14,581,645$ 14,771,077$ 15,861,222$ Community Development
Administration 733,638 1,077,534 960,054 Building & Safety 4,956,441 5,343,885 5,451,332 Community Preservation 4,857,103 5,657,618 6,169,911 Planning 2,186,921 2,606,121 3,132,728 Total 12,734,102$ 14,685,159$ 15,714,025$ Public Works
Administration 1,084,992 1,202,558 1,158,830 Capital Improvement Projects Administration 3,272,997 3,739,903 4,039,839 Engineering Services 3,152,085 3,483,165 3,410,163 General Services 2,600,159 2,767,096 2,954,903 Traffic & Transportation Planning 2,377,923 2,396,377 2,673,550 Total 12,488,156$ 13,589,099$ 14,237,286$ Public Safety
Sheriff's Services 31,249,757 35,088,649 36,432,256 Fire Protection 33,488 37,871 36,750 Total 31,283,245$ 35,126,520$ 36,469,006$ Recreation & Community Services
Administration 1,418,142 1,567,806 1,572,001 Community Services 4,568,424 5,190,678 9,103,053 Recreation 9,454,604 10,936,314 7,795,854 Total 15,441,169$ 17,694,797$ 18,470,908$ Neighborhood Services
Administration 686,108 815,796 818,242 Environmental Services 914,722 1,172,558 1,295,583 Facilities Maintenance 6,491,324 6,780,241 7,547,835 Parks 6,884,244 6,844,190 6,990,377 Parks Planning & Open Space 847,881 905,501 905,776 Total 15,824,279$ 16,518,286$ 17,557,812$ Human Resources & Library Services
Administration 542,245 423,062 495,474 Human Resources 1,583,105 2,182,561 2,081,319 Total 2,125,350$ 2,605,623$ 2,576,793$ Economic Development
Administration 822,510 899,810 892,633 Economic Development 1,771,574 1,891,367 1,902,208 Arts and Events 4,400,706 4,431,807 4,367,409 Total 6,994,790$ 7,222,983$ 7,162,250$ Legal Services
City Attorney 1,169,009 1,500,000 1,500,000 Total 1,169,009$ 1,500,000$ 1,500,000$ Non-Departmental
Non-Departmental Admin 841,351 658,786 237,595 Contingency - 560,584 750,000 Total 841,351$ 1,219,370$ 987,595$ Subtotal General Fund 117,757,942$ 129,720,986$ 135,526,150$ Interfund Transfers 41,613,330 36,230,150 21,843,567 Total General Fund 159,371,273$ 165,951,136$ 157,369,717$ General Fund Budget Appropriations
ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027THE CITY OF SANTA CLARITA

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Summaries and Revenues
FY 2026-27 Budget Summary - General Fund
Public Safety
23%
Public Works
9%
Recreation &
Community
Services
12%
Administrative Services
10%
City Manager's Office
3%
Community Development
10%
Neighborhood Services
11%
Human Resources
& Library Services
2%
Economic
Development
5%
Non-Departmental
0%
Transfers Out
14%
City Attorney
1%
Contingency
0%
Where the Money Goes
Sales Tax
32%
Property Tax
34%
Development Revenues
6%
Transfers In
1%
Franchise Fees
8%
Recreation/A&E
4%
Transient Occupancy Tax
3%
Interest Income
2%
Other Revenue
10%
Where the Money Comes From

THE CITY OF SANTA CLARITA

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Actual Estimate Budget
FY 2024-25 FY 2025-26 FY 2026-27
Beginning Fund Balance 76,693,752$ 77,296,450$ 76,502,533$ Revenues 158,877,918 158,559,972 157,001,537 Operating Transfers In 1,096,052 6,597,247 740,000 Total Resources Available 236,667,723 242,453,669 234,244,070 Operating Expenditures 117,757,943 129,720,987 135,526,150 Operating Transfers Out 41,613,330 36,230,150 21,843,567 Ending Fund Balance 77,296,450$ 76,502,533$ 76,874,353$ Reserves
Advances to Other Funds 11,525,535 11,525,535 11,525,535 Operating Reserve 27,800,000
Unreserved Fund Balance 65,770,915$ 64,976,998$ 37,548,818$ General Fund
Statement of Fund Balance

FUND BALANCES
ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027THE CITY OF SANTA CLARITA

Page 71 of 256 ends

Summaries and Revenues
July 1, 2024 Operating Total Operating June 30, 2025
Fund Fund Transfers Resources Operating Capital Transfers Fund No. Fund Title Balance Revenue In Available Expenditures Projects Out Balance 104 GASB 45 OPEB 51,056,471$ 5,715,310$ -$ 56,771,781$ 2,017,913$ -$ -$ 54,753,867$ 106 Pension Liability Fund 2,455,140 262,492 3,180,409 5,898,041 3,184,766 - - 2,713,275 120 Recreational Facility Fund 76,534 4,233,624 130,253 4,440,411 3,303,468 - 1,136,677 267 130 Citrus Facility Fund 10,399 210,585 66,037 287,020 172,047 88,433 - 26,540 140 Hart Park Fund - - 309,194 309,194 309,194 - - (0) 201 HOME Program 2,812,715 100,798 - 2,913,514 9,000 - - 2,904,514 203 CDBG (5,863) 2,923,273 - 2,917,409 1,165,676 1,758,913 - (7,179) 206 BJA Law Enforcement Grant 2 20,317 - 20,319 20,317 - - 2 228 American Rescue Plan Act - 133,192 - 133,192 - 133,192 - - 229 Federal Grant 330,665 1,351,982 - 1,682,646 - 1,266,686 - 415,960 230 Gas Tax Fund 0 6,368,913 711,582 7,080,496 7,013,264 231 67,000 0 231 Traffic Safety Fund - 501,540 - 501,540 - - 501,540 - 232 AB2766 Air Quality Imp 638,561 349,714 - 988,275 345,897 - - 642,377 233 TDA Art 8 (653,966) 12,784,327 - 12,130,361 13,536 10,557,960 611,582 947,282 234 Suppl. Law Enf. Grant 602,048 743,646 - 1,345,694 497,425 - - 848,269 238 Bikeway Funds 71,450 220,975 - 292,425 - 267,529 - 24,897 259 Misc. Grant Fund (188,287) 600,469 - 412,181 64,412 698,602 - (350,833) 260 Proposition C Local 9,503,918 5,733,054 - 15,236,972 - 742,808 - 14,494,164 261 Proposition A Fund 17,341,360 7,104,682 - 24,446,042 - 773,009 5,000,000 18,673,033 264 Measure R LR 8,179,160 4,187,357 - 12,366,517 - 6,645,508 - 5,721,009 265 Proposition C Grant Fund (506,288) (0) - (506,288) - - - (506,288) 266 Measure M LR 12,236,310 4,979,950 - 17,216,260 - 3,846,750 - 13,369,510 267 SB1 Road Repair & Accountability 6,602,163 6,608,469 - 13,210,632 - 5,645,635 - 7,564,997 268 Measure M ATP (99,260) 687,294 - 588,033 - 817,421 - (229,388) 269 Measure A Safe Parks (628) - - (628) - - 232,741 (233,369) 270 Measure R Hwy Ops Improvement (1,067,699) 17,534,948 - 16,467,249 - 17,606,073 - (1,138,824) 271 Measure W Safe Clean Water-Municipal 8,136,604 3,819,315 - 11,955,919 184,628 1,030,308 1,856,446 8,884,537 272 Measure H Homeless Initiative 33,977 330,384 - 364,360 330,510 - 33,977 (126) 274 Measure W Safe Clean Water-Regional - - 1,856,446 1,856,446 - - - 1,856,446 305 Park Dedication Fund 4,681,227 2,198,746 - 6,879,972 - 284,772 - 6,595,200 306 Developer Fee Fund 9,874,694 314,542 - 10,189,236 - 59,084 - 10,130,153 309 Public Library Fund 7,806,826 11,599,813 - 19,406,639 8,869,263 70,203 - 10,467,173 330 Public Education & Government 892,728 487,696 - 1,380,424 262,180 - - 1,118,244 350 GVR Open Space Maint 317,537 114,173 - 431,710 84,076 - - 347,634 351 Drainage Benefit Assessment Areas 4,524,330 1,018,197 - 5,542,527 221,155 - - 5,321,371 354 Santa Clarita Lighting District-Ad Valorem 15,076,034 4,935,305 - 20,011,339 1,863,104 501,715 456,247 17,190,273 356 Stormwater Utility Fund 5,344,829 5,134,381 3,690 10,482,900 4,356,455 (20,536) 514,727 5,632,255 357 Landscape Maint. District 26,933,274 18,258,993 27,032 45,219,299 15,352,266 415,008 1,161,803 28,290,222 358 Open Space Preser. District 8,483,032 3,829,268 - 12,312,300 3,209,051 62,356 967,639 8,073,254 359 Santa Clarita Lighting District-Assessmnt 2,215,308 3,497,522 456,247 6,169,078 3,146,533 - 960,637 2,061,907 360 Tourism Marketing District 1,095,072 1,123,304 - 2,218,376 875,870 - - 1,342,506 361 Tourism Bureau 63,925 13,254 - 77,179 8,757 - - 68,421 367 Areawide Fund 7,636,084 9,370,220 780,387 17,786,691 7,671,763 881,823 - 9,233,105 368 VC Wasterwater Standby 2,374,566 1,859,620 - 4,234,186 1,117,769 - - 3,116,417 369 Cooper Street Parking CFD2020-1 446,064 19,371 - 465,435 178,576 - - 286,860 370 Tesoro Open Space Maintenance - 43,954 - 43,954 - - - 43,954 393 City Housing Successor 1,101,758 80,309 277,203 1,459,270 - - 115,762 1,343,508 401 Fire Facilities Fees 0 4,158,268 - 4,158,268 2,452,951 - 187,774 1,517,543 402 Law Enforcement Facilities Fees 53,886 466,628 - 520,514 - 78,901 260,700 180,914 403 Library Facilities and Technology 3,700,879 908,916 - 4,609,795 - - - 4,609,795 404 Transit Facilities Fees 369,676 33,065 - 402,740 - - - 402,740 406 Oak Tree Preservation Fees 99,975 14,327 - 114,302 4,600 - - 109,702 407 Sewer Fees 787,982 304,311 - 1,092,293 - - - 1,092,293 431 Site Improvement Fees 608,459 364,809 - 973,268 182,245 256,255 - 534,767 432 Street Infrastructure Fees 297,623 209,429 - 507,052 - 386,344 - 120,708 433 Sidewalk Infrastructure Fees 29,921 1,710 - 31,631 - 29,921 - 1,710 434 Median Fees 719,541 175,832 - 895,373 - 230,154 - 665,219 435 Traffic Signal Timing Fees 17,057 975 - 18,032 - - - 18,032 451 Bouquet B & T District Fees 1,697,347.69 265,684 - 1,963,032 60,353 - - 1,902,679 452 Eastside B & T District Fees (10,673,898.35) 598,669 - (10,075,229) 791,728 1,217,086 88,186 (12,172,229) 453 Via Princessa B & T District Fees 7,350,385.33 680,975 - 8,031,361 42,097 1,723,162 - 6,266,102 454 Valencia B & T District Fees 13,716,149.94 3,733,185 - 17,449,335 47,124 77,355 - 17,324,856 455 Bouquet Cyn 2nd Access Fees 2,499,218.01 134,443 - 2,633,661 - - - 2,633,661 500 General Debt Service 1,086,207 10,822 5,963,600 7,060,629 5,974,863 - - 1,085,766 601 General Fund Capital Projects 1,483,010 49,499 3,873,231 5,405,740 - 4,050,808 - 1,354,932 602 Civic Art Projects 229,442 7,910 219,936 457,288 - 160,500 - 296,788 700 Transit Fund 103,093,413 37,074,109 5,000,000 145,167,522 38,702,747 572,199 867,272 105,025,304 720 Computer Replacement Fund 3,870,439 1,189,452 - 5,059,891 389,531 - - 4,670,360 721 Self Insurance Fund 2,073,281 4,699,776 93,057 6,866,114 5,004,401 - 91,777 1,769,936 722 Equipment Replacement Fund 7,469,518 1,790,952 - 9,260,470 299,102 - - 8,961,367 723 Facilities Fund 202,691,809 12,409,783 32,903,173 248,004,765 - 22,955,668 219,936 224,829,161 TOTAL FUNDS 559,704,092$ 220,688,806$ 55,851,478$ 836,244,376$ 119,800,618$ 85,871,835$ 15,332,423$ 615,239,500$ Statement of Fund Balance
Actual 2024-2025

THE CITY OF SANTA CLARITA

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July 1, 2025 Operating Total Operating June 30, 2026
Fund Fund Transfers Resources Operating Capital Transfers Fund No. Fund Title Balance Revenue In Available Expenditures Projects Out Balance 104 GASB 45 OPEB 54,753,867$ -$ -$ 54,753,867$ -$ -$ -$ 54,753,867$ 106 Pension Liability Fund 2,713,275 - 2,574,431 5,287,706 2,492,129 - - 2,795,577 120 Recreational Facility Fund 267 4,197,064 612,075 4,809,406 3,675,878 - 1,133,528 (0) 130 Citrus Facility Fund 26,540 206,130 1,334,445 1,567,115 190,548 1,376,567 - (0) 140 Hart Park Fund - 69,020 2,188,258 2,257,278 1,757,278 500,000 - 0 201 HOME Program 2,904,514 55,706 - 2,960,220 9,000 - - 2,951,220 202 Surface Transportation Program - 393,000 - 393,000 - 393,000 - - 203 CDBG (7,179) 2,301,152 - 2,293,973 1,330,015 959,882 - 4,076 228 American Rescue Plan Act - 26,024 - 26,024 - 23,096 2,928 0 229 Federal Grant 415,960 12,108,455 - 12,524,415 - 12,009,021 - 515,394 230 Gas Tax Fund 0 6,569,016 7,600,000 14,169,016 7,505,294 2,864 194,949 6,465,909 231 Traffic Safety Fund - 450,000 - 450,000 - - 450,000 - 232 AB2766 Air Quality Imp 642,377 345,874 - 988,251 60,412 - - 927,839 233 TDA Art 8 947,282 17,068,128 139,960 18,155,371 989 10,514,422 7,500,000 139,960 234 Suppl. Law Enf. Grant 848,269 649,414 - 1,497,683 605,624 - - 892,059 238 Bikeway Funds 24,897 341,587 - 366,484 - 366,484 - (0) 259 Misc. Grant Fund (350,833) 14,991,565 - 14,640,732 7,118,360 6,012,200 1,246,525 263,647 260 Proposition C Local 14,494,164 5,818,569 - 20,312,733 - 5,375,993 - 14,936,740 261 Proposition A Local 18,673,033 7,069,188 - 25,742,221 - - 7,498,657 18,243,564 262 Proposition A Parks - 750,000 - 750,000 - 750,000 - - 264 Measure R LR 5,721,009 3,944,218 - 9,665,227 - 8,845,807 - 819,420 265 Proposition C Grant Fund (506,288) 1,211,246 - 704,958 - 704,957 - 1 266 Measure M LR 13,369,510 4,721,622 - 18,091,132 - 12,505,045 - 5,586,087 267 SB1 Road Repair & Accountability Fund 7,564,997 6,501,911 18,900 14,085,808 - 6,828,558 - 7,257,250 268 Measure M ATP (229,388) 5,465,416 - 5,236,028 - 5,233,141 - 2,887 269 Measure A Safe Parks (233,369) 1,914,230 - 1,680,861 - 1,437,195 233,369 10,297 270 Measure R Hwy Ops Improvement (1,138,824) 3,016,948 - 1,878,124 - 1,878,124 - (0) 271 Measure W Municipal 8,884,537 3,717,835 - 12,602,372 243,488 10,928,664 - 1,430,220 272 Measure H Homeless Initiative (126) 4,818 - 4,692 4,692 - - 0 273 Measure A Local Solutions - 476,145 - 476,145 476,145 - - 0 274 Measure W Regional 1,856,446 20,473,263 - 22,329,709 - 20,728,768 - 1,600,941 275 Measure A LACAHSA PPO - 2,284,093 - 2,284,093 2,284,093 - - - 277 Measure A LACAHSA TA - 139,180 - 139,180 139,180 - - - 305 Park Dedication Fund 6,595,200 1,907,674 - 8,502,874 - 8,403,077 - 99,797 306 Developer Fee Fund 10,130,153 2,489,282 - 12,619,435 - 1,937,260 - 10,682,175 309 Public Library Fund 10,467,173 11,349,197 - 21,816,370 10,778,946 12,506 - 11,024,919 330 Public Education & Government 1,118,244 493,075 - 1,611,319 295,650 1,000,000 - 315,669 350 GVR Open Space Maint 347,634 114,210 - 461,844 107,180 - - 354,664 351 Drainage Benefit Assessment Areas 5,321,371 1,182,955 - 6,504,326 412,867 477,000 2,317 5,612,142 354 Santa Clarita Lighting District-Ad Valorem 17,190,273 4,737,912 - 21,928,185 1,929,595 1,254,000 1,892,056 16,852,534 356 Stormwater Utility Fund 5,632,255 5,134,735 3,690 10,770,680 5,243,233 175,772 - 5,351,674 357 Landscape Maint. District 28,290,222 18,286,986 - 46,577,208 16,766,897 154,747 40,000 29,615,563 358 Open Space Preser. District 8,073,254 3,925,657 1,246,525 13,245,436 2,794,477 6,089 863,006 9,581,863 359 Santa Clarita Lighting District-Assessmnt 2,061,907 3,376,645 1,892,056 7,330,608 3,108,298 - 4,222,311 (0) 360 Tourism Marketing District 1,342,506 1,076,003 - 2,418,509 911,498 - - 1,507,011 361 Tourism Bureau 68,421 7,500 - 75,921 8,938 - - 66,983 367 Areawide Fund 9,233,105 9,167,212 233,369 18,633,685 8,686,325 4,450,180 316,140 5,181,040 368 VC Wasterwater Standby 3,116,417 1,190,435 - 4,306,852 1,143,787 60,000 - 3,103,065 369 Cooper Street Parking CFD2020-1 286,860 490,362 - 777,222 426,843 - - 350,379 370 Tesoro Open Space Maintenance 43,954 53,000 - 96,954 - - - 96,954 393 City Housing Successor 1,343,508 87,103 235,664 1,666,275 - - - 1,666,275 401 Fire Facilities Fees 1,517,543 1,132,399 - 2,649,942 - - 189,430 2,460,512 402 Law Enforcement Facilities Fees 180,914 148,325 - 329,239 - - 329,239 (0) 403 Library Facilities and Technology 4,609,795 558,533 - 5,168,328 - - - 5,168,328 404 Transit Facilities Fees 402,740 59,568 - 462,308 - - - 462,308 406 Oak Tree Preservation Fees 109,702 5,332 - 115,034 30,000 - - 85,034 407 Sewer Fees 1,092,293 439,012 - 1,531,305 - - - 1,531,305 431 Site Improvement Fees 534,767 343,682 - 878,449 - 25,016 817 852,617 432 Street Infrastructure Fees 120,708 4,796 - 125,504 - 113,630 - 11,874 433 Sidewalk Infrastructure Fees 1,710 33 - 1,743 - 1,082 - 661 434 Median Fees 665,219 36,236 - 701,455 - - 139,960 561,495 435 Traffic Signal Timing Fees 18,032 19,429 - 37,461 - 36,968 - 493 451 Bouquet B & T District Fees 1,902,679 245,722 - 2,148,401 64,153 - - 2,084,248 452 Eastside B & T District Fees (12,172,229) 656,213 - (11,516,016) 1,002,715 8,423,581 - (20,942,311) 453 Via Princessa B & T District Fees 6,266,102 326,564 - 6,592,666 44,587 2,432,928 - 4,115,151 454 Valencia B & T District Fees 17,324,856 731,456 - 18,056,312 43,116 2,593,010 - 15,420,186 455 Bouquet Cyn 2nd Access Fees 2,633,661 138,440 - 2,772,101 - - - 2,772,101 500 General Debt Service 1,085,766 - 9,161,215 10,246,981 10,245,093 - - 1,888 601 General Fund Capital Projects 1,354,932 300,000 6,940,506 8,595,438 - 8,595,438 - 0 602 Civic Art Projects 296,788 8,675 153,464 458,927 - 409,400 - 49,527 700 Transit Fund 105,025,304 59,304,057 7,498,657 171,828,018 59,220,516 13,340,183 153,690 99,113,628 720 Computer Replacement Fund 4,670,360 1,222,554 - 5,892,914 867,525 - - 5,025,389 721 Self Insurance Fund 1,769,936 10,684,468 124,946 12,579,350 5,627,735 - 5,700,000 1,251,615 722 Equipment Replacement Fund 8,961,367 1,486,962 - 10,448,329 369,229 - - 10,079,100 723 Facilities Fund 224,829,161 11,030,334 19,802,564 255,662,059 - 40,050,646 - 215,611,413 TOTAL FUNDS 615,239,500$ 281,233,551$ 61,760,725$ 958,233,776$ 158,022,329$ 201,326,300$ 32,108,922$ 566,776,224$ Statement of Fund Balance
Estimate 2025-2026
ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027THE CITY OF SANTA CLARITA

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Summaries and Revenues
July 1, 2026 Operating Total Operating June 30, 2027
Fund Fund Transfers Resources Operating Capital Transfers Fund No. Fund Title Balance Revenue In Available Expenditures Projects Out Balance 104 GASB 45 OPEB 54,753,867$ -$ -$ 54,753,867$ -$ -$ -$ 54,753,867$ 106 Pension Liability Fund 2,795,577 - 3,513,596 6,309,173 2,574,432 - - 3,734,741 120 Recreational Facility Fund (0) 4,509,593 485,169 4,994,762 3,330,764 524,000 1,139,998 (0) 130 Citrus Facility Fund (0) 204,000 236,566 440,566 170,566 270,000 - (0) 140 Hart Park Fund 0 67,200 2,093,867 2,161,067 1,780,067 381,000 - (0) 201 HOME Program 2,951,220 36,990 - 2,988,210 9,000 - - 2,979,210 203 CDBG 4,076 1,876,529 - 1,880,605 1,438,453 - - 442,152 229 Federal Grant 515,394 6,303,000 - 6,818,394 - 6,303,000 - 515,394 230 Gas Tax Fund 6,465,909 6,690,689 7,600,000 20,756,598 7,316,882 - 201,329 13,238,387 231 Traffic Safety Fund - 450,000 - 450,000 - - 450,000 - 232 AB2766 Air Quality Imp 927,839 350,051 - 1,277,890 75,480 - - 1,202,410 233 TDA Art 8 139,960 8,655,852 - 8,795,812 15,852 1,140,000 7,500,000 139,960 234 Suppl. Law Enf. Grant 892,059 649,414 - 1,541,473 627,314 - - 914,159 238 Bikeway Funds (0) 292,000 - 292,000 - 292,000 - (0) 259 Misc. Grant Fund 263,647 555,705 - 819,352 86,228 435,000 - 298,124 260 Proposition C Local 14,936,740 5,701,089 - 20,637,829 - 6,520,156 4,620,418 9,497,255 261 Proposition A Fund 18,243,564 6,817,999 - 25,061,563 - - 8,593,583 16,467,980 264 Measure R LR 819,420 3,785,574 - 4,604,994 - 600,000 - 4,004,994 265 Proposition C Grant Fund 1 - - 1 - - - 1 266 Measure M LR 5,586,087 4,573,348 - 10,159,435 - 3,943,376 - 6,216,059 267 SB1 Road Repair & Accountability 7,257,250 6,520,156 - 13,777,406 - 6,886,468 - 6,890,938 268 Measure M ATP 2,887 - - 2,887 - - - 2,887 269 Measure A Safe Parks 10,297 243,666 - 253,963 - - 243,666 10,297 271 Measure W Municipal 1,430,220 3,353,875 - 4,784,095 267,738 - - 4,516,357 274 Measure W Regional 1,600,941 27,000 - 1,627,941 - - - 1,627,941 305 Park Dedication Fund 99,797 317 - 100,114 - - - 100,114 306 Developer Fee Fund 10,682,175 323,103 - 11,005,278 106,829 220,000 - 10,678,449 309 Public Library Fund 11,024,919 11,813,020 - 22,837,939 11,267,550 220,582 - 11,349,807 330 Public Education & Government 315,669 465,768 - 781,437 269,650 - - 511,787 350 GVR Open Space Maint 354,664 113,035 - 467,699 107,678 - - 360,020 351 Drainage Benefit Assessment Areas 5,612,142 1,124,870 - 6,737,012 335,257 665,000 3,514 5,733,241 354 Santa Clarita Lighting District-Ad Valorem 16,852,534 4,684,370 - 21,536,904 2,131,829 840,000 583,808 17,981,267 356 Stormwater Utility Fund 5,351,674 5,255,051 3,690 10,610,415 4,289,444 436,000 - 5,884,972 357 Landscape Maint. District 29,615,563 19,542,029 - 49,157,592 16,980,874 465,000 40,000 31,671,718 358 Open Space Preser. District 9,581,863 3,994,688 - 13,576,551 1,466,577 - 884,506 11,225,469 359 Santa Clarita Lighting District-Assessmnt (0) 3,427,539 583,808 4,011,347 3,150,097 - 861,250 (0) 360 Tourism Marketing District 1,507,011 1,065,476 - 2,572,487 826,549 - - 1,745,938 361 Tourism Bureau 66,983 7,500 - 74,483 10,669 - - 63,814 367 Areawide Fund 5,181,040 9,343,066 243,666 14,767,772 8,302,783 100,000 426,902 5,938,087 368 VC Wasterwater Standby 3,103,065 1,155,100 - 4,258,165 1,140,674 - - 3,117,491 369 Cooper Street Parking CFD2020-1 350,379 490,362 - 840,741 419,457 - - 421,284 370 Tesoro Open Space Maintenance 96,954 53,000 - 149,954 40,191 - - 109,763 393 City Housing Successor 1,666,275 - 271,541 1,937,816 - - - 1,937,816 401 Fire Facilities Fees 2,460,512 39,045 - 2,499,557 - - 100,000 2,399,557 403 Library Facilities and Technology 5,168,328 180,241 - 5,348,569 - 1,570,000 - 3,778,569 404 Transit Facilities Fees 462,308 18,980 - 481,288 - - - 481,288 406 Oak Tree Preservation Fees 85,034 2,817 - 87,851 30,000 - - 57,851 407 Sewer Fees 1,531,305 47,474 - 1,578,779 - - - 1,578,779 431 Site Improvement Fees 852,617 34,452 - 887,069 - - - 887,069 432 Street Infrastructure Fees 11,874 73 - 11,947 - - - 11,947 433 Sidewalk Infrastructure Fees 661 26 - 687 - - - 687 434 Median Fees 561,495 28,858 - 590,353 - - - 590,353 435 Traffic Signal Timing Fees 493 15,000 - 15,493 - - - 15,493 451 Bouquet B & T District Fees 2,084,248 107,920 - 2,192,168 70,126 - - 2,122,042 452 Eastside B & T District Fees (20,942,311) 77,709 - (20,864,602) 1,051,381 560,081 - (22,476,064) 453 Via Princessa B & T District Fees 4,115,151 150,723 - 4,265,874 53,510 250,000 - 3,962,364 454 Valencia B & T District Fees 15,420,186 640,759 - 16,060,945 50,271 - - 16,010,674 455 Bouquet Cyn 2nd Access Fees 2,772,101 116,301 - 2,888,402 - - - 2,888,402 500 General Debt Service 1,888 - 6,322,507 6,324,395 6,322,935 - - 1,460 601 General Fund Capital Projects 0 - 4,709,147 4,709,147 - 4,709,147 - 0 602 Civic Art Projects 49,527 - - 49,527 - - - 49,527 700 Transit Fund 99,113,628 30,651,588 13,214,001 142,979,217 44,935,992 2,376,918 153,690 95,512,617 720 Computer Replacement Fund 5,025,389 1,172,435 - 6,197,824 536,042 - - 5,661,782 721 Self Insurance Fund 1,251,615 5,158,937 28,673 6,439,225 5,898,798 - - 540,427 722 Equipment Replacement Fund 10,079,100 1,217,598 - 11,296,698 646,000 - - 10,650,698 723 Facilities Fund 215,611,413 8,011,423 7,600,000 231,222,836 - 57,025,000 - 174,197,836 802 CFD VTC AD 2002-1 - - - - 13,517 - - (13,517) 803 CFD VC AD 2016 - - - - 14,323 - - (14,323) TOTAL FUNDS 566,776,224$ 172,194,383$ 46,906,231$ 785,876,838$ 128,161,779$ 96,732,728$ 25,802,664$ 535,179,667$ Budget 2026-2027
Statement of Fund Balance

THE CITY OF SANTA CLARITA

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July 1, 2024 Operating Total Operating June 30, 2025
Fund Fund Transfers Resources Operating Transfers Fund
No. Fund Balance Revenue In Available Expenditures Out Balance 392 Redevelopment Obligation Retirement Fund 9,167,674$ 3,118,109$ -$ 12,285,783$ 3,516$ 3,545,667$ 8,736,599$ 550 Successor Agency Debt Service (40,988,430) - 3,545,667 (37,442,763) 1,380,201 - (38,822,963)$ TOTAL FUNDS (31,820,756)$ 3,118,109$ 3,545,667$ (25,156,980)$ 1,383,717$ 3,545,667$ (30,086,364)$ July 1, 2025 Operating Total Operating June 30, 2026
Fund Fund Transfers Resources Operating Transfers Fund
No. Fund Balance Revenue In Available Expenditures Out Balance 392 Redevelopment Obligation Retirement Fund 8,736,599$ 2,153,495$ -$ 10,890,094$ 3,500$ 3,329,536$ 7,557,058$ 550 Successor Agency Debt Service (38,822,963) - 3,329,536 (35,493,427) 1,051,601 - (36,545,028) TOTAL FUNDS (30,086,364)$ 2,153,495$ 3,329,536$ (24,603,333)$ 1,055,101$ 3,329,536$ (28,987,970)$ July 1, 2026 Operating Total Operating June 30, 2027
Fund Estimated Transfers Resources Operating Transfers Fund No. Fund Balance Revenue In Available Expenditures Out Balance 392 Redevelopment Obligation Retirement Fund 7,557,058$ 2,160,390$ -$ 9,717,448$ 3,500$ 2,131,544$ 7,582,404$ 550 Successor Agency Debt Service (36,545,028) - 2,131,544 (34,413,484) 995,851 - (35,409,335) TOTAL FUNDS (28,987,970)$ 2,160,390$ 2,131,544$ (24,696,036)$ 999,351$ 2,131,544$ (27,826,931)$ Budget 2026-2027
Successor Agency
Statement of Fund Balance
Actual 2024-2025
Statement of Fund Balance
Estimate 2025-2026
Statement of Fund Balance
ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027THE CITY OF SANTA CLARITA

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Summaries and Revenues
Budget Revenues
Three Year History
Actual Estimate Budget
2024-25 2025-26 2026-27

GENERAL FUND
TAXES
100 - 400101 PROPERTY TAX 25,860,317$ 26,800,000$ 27,750,000$ 100 - 400106 PROPERTY TAX IN LIEU OF VLF 23,957,854 24,865,857 26,003,092 TOTAL PROPERTY TAX 49,818,171$ 51,665,857$ 53,753,092$ 100 - 401001 SALES & USE TAX 49,313,249$ 50,400,000$ 50,400,000$ 100 - 401106 TRANSIENT OCCUPANCY TAX 5,545,207 5,200,000 5,200,000 100 - 401107 REAL PROPERTY TRANSFER TAX 1,567,684 1,200,000 1,200,000 100 - 401201 FRANCHISE FEES 5,830,448 5,890,000 6,000,000 100 - 401202 FRANCHISE FEES-WASTE HAUL 4,193,385 5,169,000 5,170,000 100 - 401203 TEMP BIN/ROLL OFF FRANCHI 629,994 623,000 620,000 100 - 401204 FRANCHISE AGREEMENT-OTHER 116,914 210,000 210,000 100 - 401205 FRANCHISE AGREEMENT-REIM 300,000 309,840 319,754 TOTAL OTHER TAXES 67,496,882$ 69,001,840$ 69,119,754$

LICENSES & PERMITS
100 - 401301 BUSINESS LICENSE FEES 125,654$ 280,000$ 280,000$ 100 - 410101 CONDITIONAL USE PERMIT 79,084 70,640 70,640 100 - 410102 TEMPORARY USE PERMIT 13,611 15,600 15,600 100 - 410103 OAK TREE PERMIT 20,242 13,119 13,119 100 - 410104 MINOR USE PERMITS 101,030 87,075 87,075 100 - 410105 HOME OCCUPATION PERMIT 2,430 2,916 2,916 100 - 410106 TEMPORARY BANNER PERMIT 944 778 760 100 - 410107 ADU APP REVIEW FEE 35,394 30,000 32,000 100 - 411105 BUILDING PERMITS 4,689,805 2,770,000 2,770,000 100 - 411106 PERMIT ISSUANCE 216,839 140,000 140,000 100 - 411110 MEP PERMITS 1,386,867 900,000 900,000 100 - 412101 STREET VACATION 17,574 6,065 11,730 100 - 412103 CERTIFICATES OF COMPLIANCE 10,457 13,000 13,000 100 - 412105 FINAL SUBDIV MAPS/IMPROVE 31,606 30,000 60,000 100 - 413101 ANIMAL LICENSES 191,935 190,000 190,000 100 - 413107 SIDEWALK VENDOR 1,720 1,020 1,020 100 - 452101 MISC. BLDG & SAFETY SRVCS 28,030 20,000 20,000 100 - 453103 HWY ENCROACHMENT PERMITS 595,957 665,000 650,000 100 - 453108 GRADING INSPECTION PERMIT 139,167 100,000 100,000 100 - 453124 TRANSPORTATION PERMIT 20,608 17,000 17,000 100 - 453126 NEW STREET NAME REVIEW 2,724 1,390 1,345 100 - 453129 PERMIT PROCESSING 2,621 3,000 3,000 100 - 453139 SUSMP INSPECTION PERMIT FEES 4,494 8,000 8,000 100 - 455101 TENTATIVE MAPS 88,355 65,670 65,670 100 - 455102 SITE/SIGN PLAN REVIEW 20,985 21,420 21,420 100 - 455103 TIME EXTENSIONS 7,639 2,822 2,500 100 - 455104 HILLSIDE REVIEW 39,139 12,000 8,140 100 - 455106 ADJUSTMENTS 21,867 14,560 14,560 TOTAL LICENSES & PERMITS 7,896,777$ 5,481,075$ 5,499,495$

FINES, FORFEITURES & PENALTIES
100 - 420101 PARKING CITATIONS 956,398$ 960,000$ 980,000$ 100 - 452106 B&S FINES AND PENALTIES 85,703 75,000 75,000 100 - 453138 ENG SVCS FINES & PENALTIES - 500 500 100 - 455121 CP CITATION 479,455 270,000 270,000 TOTAL FINES, FORFEITURES & PENALTIES 1,521,556$ 1,305,500$ 1,325,500$

USE OF MONEY & PROPERTY
100 - 430301 INTEREST INCOME 3,100,877$ 4,233,631$ 3,150,835$ 100 - 430307 INTEREST-CALIFORNIA BANK OF COMMERCE 6,260 3,104 3,104 100 - 430311 GASB 87 LEASE INTEREST REVENUE 10,034 - - 100 - 430501 UNREALIZED GAIN/LOSS INVE 2,472,297 - - 100 - 430604 INTEREST INC-B&T ADVANCE 147,736 301,590 313,452 100 - 431101 RENTAL INCOME-CITY HALL 12,149 13,289 13,289 100 - 431107 RENTAL INCOME - MISC - 170,104 80,650 100 - 431111 DARK FIBER LEASE 58,075 135,799 185,799 100 - 431113 GASB 87 LEASE REVENUE 254,139 - - 100 - 431114 RENTAL INCOME-TESORO ADOBE HOUSE 20,427 17,000 17,000 100 - 431115 RENTAL - MITCHELL HOUSE 44,596 30,000 30,000 100 - 431116 RENTAL - PICNICS 89,198 75,000 75,000 100 - 456618 NCC RENTAL - 18,000 18,000 100 - 456733 RINK EQUIPMENT RENTALS - - 209,625 Account Title

THE CITY OF SANTA CLARITA

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Budget Revenues
Three Year History
Actual Estimate Budget
2024-25 2025-26 2026-27Account Title
100 - 456734 RINK FACILITY RENTALS - - 92,550 100 - 456736 RINK LOCKERS - - 18,750 100 - 453128 NEXTG RIGHT OF WAY USE 22,509 11,164 11,164 TOTAL USE OF MONEY & PROPERTY 6,238,296$ 5,008,681$ 4,219,218$

REVENUES FROM OTHER AGENCIES
100 - 440101 ST. MOTOR VEHICLE IN-LIEU 363,318$ 352,294$ 350,000$ 100 - 445101 FEMA GRANTS 420,740 63,675 - 100 - 446105 EVERY 15 MINUTES REIMBURS - 20,000 20,000 100 - 447103 SB-90 REIMBURSEMENT 414,114 330,909 60,000 100 - 447104 STATE RECYCLING GRANTS 32,034 32,034 31,344 100 - 447105 BEAUTIFICATION GRANT PRGM 105,504 108,000 110,000 TOTAL REVENUE FROM OTHER AGENCIES 1,335,710$ 906,912$ 571,344$

CHARGES FOR CURRENT SERVICE
100 - 411107 B&S PLAN REVIEW 3,229,457$ 2,750,000$ 2,750,000$ 100 - 411108 INDUSTRIAL WASTE INP FEE 420,599 400,000 400,000 100 - 412104 EASEMENT DOCUMENT REVIEW 39,104 30,000 30,000 100 - 412106 LOT LINE ADJUSTMENT 31,358 30,000 30,000 100 - 413102 FILM PERMIT 206,401 190,000 190,000 100 - 413103 FILM PERMIT-ROAD USE 135,776 160,000 160,000 100 - 413104 PARADE PERMITS 28,633 20,000 20,000 100 - 413105 FILM PERMIT - PROPERTY USE 41,387 35,000 35,000 100 - 421101 SOLID WASTE LIQUID DAMAGE 44,763 37,500 37,500 100 - 421103 COMMUNITY COURT - TRAFFIC 12,700 2,325 20,000 100 - 421107 TEEN COURT FEES 2,400 750 10,000 100 - 431102 ACTIVITY CENTER REVENUES 169,640 180,000 180,000 100 - 431103 RECREATION AQUATICS RENTALS 242,930 275,000 275,000 100 - 431104 FACILITY RENTALS 121,539 135,000 135,000 100 - 431105 FIELD RENTALS 670,541 615,000 615,000 100 - 431106 SPORTS COMPLEX REVENUES 41,390 35,000 35,000 100 - 431109 SC GREAT AMERICAN CAMP - 4,000 4,000 100 - 431110 SKATE PARK B/DAY PARTY 7,940 4,000 7,000 100 - 455111 ZONE CHANGE FEES 27,215 - - 100 - 451101 DUI CHARGES 105,239 150,000 150,000 100 - 451102 FALSE ALARM CHARGES 143,003 130,000 130,000 100 - 451103 NSF CHECKS 605 500 500 100 - 452104 ENFORCEMENT COST RECOVERY 38,000 20,000 20,000 100 - 452105 RECORD MAINTENANCE 587,058 350,000 350,000 100 - 452107 FEE TO EXPEDITE-B & S 94,052 130,679 100,000 100 - 452108 STRONG MOTION FEES - 2,000 2,000 100 - 452109 BUILDING STANDARDS COMM - 2,000 2,000 100 - 453101 STORM DRAIN TRANS PROCESS 2,185 2,259 2,185 100 - 453102 FLOODWAYS STUDIES 25,449 22,000 20,000 100 - 453105 SEWER INSPECTION 37,983 80,000 80,000 100 - 453106 STREET INSPECTION 65,743 180,000 35,000 100 - 453107 STORM DRAIN INSPECTIONS 1,261 10,000 10,000 100 - 453110 SEWER PLAN CHECK 15,600 20,000 20,000 100 - 453111 STREET PLAN CHECK 18,330 50,000 50,000 100 - 453112 STORM DRAIN PLAN CHECK 6,158 15,000 15,000 100 - 453114 GRADING PLAN CHECK 115,101 80,000 80,000 100 - 453117 GRADING SOILS/GEO DEPOSIT 55,623 60,000 60,000 100 - 453119 DOCUMENT IMAGING 49,297 50,000 40,000 100 - 453120 STREET LIGHT PLAN CHECKS 3,498 6,000 6,000 100 - 453121 FEE TO EXPEDITE-ENG SVCS 27,584 3,959 - 100 - 453125 SEWER MODELING REVIEW 5,579 4,800 4,800 100 - 453130 SPECIAL AGREEMENT ADMIN FEE 566 1,000 1,000 100 - 453135 PLACERITA SEWER FEES 13,362 3,681 - 100 - 453137 SITE INVESTIGATION (ENG SVCS) - 500 500 100 - 453140 SWPPP INSPECTION 1,594 5,000 5,000 100 - 454102 TRAFFIC SIGNAL INSPECTION 6,906 43,000 10,000 100 - 454104 TRAFFIC SIGNAL PLAN CHECK 7,010 18,700 10,000 100 - 454105 STRIPING PLAN CHECK - 22,895 18,000 100 - 454106 DETOUR PLAN CHECK 108,563 100,000 15,000 100 - 454108 TRAFFIC SIGNAL TIMING FEE 664 2,429 - 100 - 455108 PRE-APPLICATION REVIEW 17,150 32,800 32,800 100 - 455109 INITIAL STUDIES 6,600 6,824 6,824 100 - 455115 APPEAL FEES 5,150 10,194 - 100 - 455116 SELF-HAUL FEES 741 500 500 100 - 455117 ENVIRONMENTAL IMPACT REPORT 157,361 - - 100 - 455118 LANDSCAPING/IRR PLANCHECK 25,124 20,200 20,200 ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027THE CITY OF SANTA CLARITA

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Summaries and Revenues
Budget Revenues
Three Year History
Actual Estimate Budget
2024-25 2025-26 2026-27Account Title
100 - 455120 MOBILE HOME REGISTRATION 7,617 7,876 7,876 100 - 455122 RIDGELINE ALTERATION 25,720 - - 100 - 455124 ZONING LETTER 3,945 3,200 3,200 100 - 455126 DEVELOPMENT REVENUE 143,374 130,340 130,340 100 - 455128 GEN PLAN AMEND & ZONE CHG 123,120 41,040 - 100 - 455129 ARCHITECT DESIGN REVIEW 29,838 33,330 33,330 100 - 455130 ADMIN DEVELOPMENT PERMIT 68,960 40,621 34,650 100 - 455135 SPECIFIC PLAN 27,215 - - 100 - 456107 THE MAIN 77,556 50,000 50,000 100 - 456108 PRODUCTION 352 - - 100 - 456202 TICKET SALES 9,091 10,000 10,000 100 - 456204 GEAR VENDORS 17,110 14,000 15,000 100 - 456205 FOOD VENDORS 42,185 15,000 15,000 100 - 456206 CITY MERCHANDISE 10,571 8,000 8,000 100 - 456501 AQUATICS REGISTRATIONS 392,914 368,000 368,000 100 - 456502 AQUATICS POINT OF SALE 207,409 195,000 195,000 100 - 456601 FACILITY ATTENDANTS 333 - - 100 - 456602 ADULT SPORTS 249,768 245,000 245,000 100 - 456603 YOUTH SPORTS 412,194 425,000 425,000 100 - 456604 CONTRACT CLASSES 1,221,567 1,311,350 1,315,000 100 - 456606 CHILD DEVELOPMENT 573,295 543,000 575,000 100 - 456607 BREAKFAST WITH SANTA 7,210 6,980 7,000 100 - 456608 COMMUNITY CENTER 116,176 95,000 95,000 100 - 456609 DAY CAMP 588,600 640,000 640,000 100 - 456611 SPONSORSHIP REVENUE 332,979 310,000 300,000 100 - 456613 EXCURSIONS 13,593 14,000 14,000 100 - 456614 RECREATION ADMIN FEE 3,419 3,000 3,000 100 - 456615 CCCC PROGRAMS 92,160 95,500 95,500 100 - 456731 RINK POS - - 505,050 100 - 456732 RINK REGISTRATION - - 7,500 100 - 457108 SALE OF MAPS & PUBLICATIONS 263 121 121 100 - 457109 VEHICLE IMPOUND RELEASE 213,522 180,000 180,000 100 - 457110 NOTARY SERVICE 165 200 200 100 - 457111 COPIES-CITY CLERK 1,609 1,200 1,200 100 - 457115 VIDEO/ AUDIO DUPLICATION 192 150 150 100 - 457116 SUSMP PLAN CHECK 17,965 15,000 15,000 100 - 457117 STRMWTR POLLU PREV(SWPPP) 1,327 3,000 3,000 100 - 457118 BOND PROCESSING & REVIEW 24,859 20,000 20,000 100 - 457120 LOBBYIST REGISTRATION 275 - - 100 - 413106 FILM MONITORING FEE 34,776 35,000 35,000 100 - 457131 MARRIAGE SERVICES 58,282 53,000 53,000 TOTAL CHARGES FOR CURRENT SERVICE 12,373,416$ 11,453,403$ 11,635,926$

OTHER REVENUE
100 - 401302 SATELLITE WAGERING FEE 32,682$ 30,000$ 30,000$ 100 - 456103 CROSSING GUARDS REVENUE 39,038 40,423 40,423 100 - 456735 RINK CONCESSIONS - - 30,000 100 - 457101 OVERHEAD REIMBURSEMENTS 9,848,149 10,720,633 10,272,943 100 - 457121 NON-FRAN HAUL IMPOUND FEES - 800 800 100 - 457127 C&D UNCLAIMED DEPOSITS 107,500 140,000 235,482 100 - 457130 EV CHARGING STATION 36,935 35,000 40,000 100 - 462101 MISCELLANEOUS REVENUE 215,898 - - 100 - 421108 GRAFFITI RESTITUTIONS/DON - 1,000 1,000 100 - 421109 DFY/OPIOID SETTLEMENTS 35,000 35,000 35,000 100 - 421110 SOLID WASTE PROGRAMMING 130,000 134,264 138,560 100 - 462103 CASH OVER/SHORT 154 116 - 100 - 462106 SALES OF PROPERTY & EQUIPMENT 13,062 32,500 20,000 100 - 462107 BEVERAGE PARTNERSHIP REVENUE 20,067 20,000 20,000 100 - 462109 STATE OF THE CITY TICKETS 1,280 10,185 10,000 100 - 462110 ENERGY REBATES (1,694) 2,534,622 - 100 - 462118 INSPECTIONS REVENUE 2,737 - - 100 - 462122 PROPERTY DAMAGE PAYMENTS 242 - - 100 - 462124 HOMETOWN HEROS BANNER PR 4,926 1,500 2,500 100 - 462125 SA LOAN REPAYMENT 67,548 - - 100 - 462126 CITY STORE 535 661 500 100 - 610004 GASB96 SUBSCRIPTION PROCEEDS 1,643,050 - - TOTAL OTHER REVENUE 12,197,110$ 13,736,704$ 10,877,208$ TRANSFERS IN 1,096,052 6,597,247 740,000 TOTAL GENERAL FUND 159,973,971$ 165,157,219$ 157,741,537$

THE CITY OF SANTA CLARITA

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Budget Revenues
Three Year History
Actual Estimate Budget
2024-25 2025-26 2026-27Account Title
FUND 104 - GASB 45 COMPLIANCE
104 - 430301 INTEREST-OTHER INVESTMENT 7,672,641$ -$ -$ 104 - 430501 UNREALIZED GAIN/LOSS (2,316,330) - - 104 - 457128 OPEB CONTRIBUTIONS 359,000 - - TOTAL FUND 104 - GASB 45 COMPLIANCE 5,715,310$ -$ -$ FUND 106 - PENSION LIABILITY
106 - 430301 INTEREST INCOME 352,932$ -$ -$ 106 - 430501 UNREALIZED GAIN/LOSS INVE (90,440) - - TRANSFERS IN 3,180,409 2,574,431 3,513,596 TOTAL FUND 106 - PENSION LIABILITY 3,442,901$ 2,574,431$ 3,513,596$ FUND 120 - RECREATIONAL FACILITY FUND
120 - 430301 INTEREST-OTHER INVESTMENT 2,071$ -$ -$ 120 - 430311 GASB 87 LEASE INTEREST REVENUE 292 - - 120 - 431107 RENTAL INCOME-MISC 35,679 78,564 79,593 120 - 431112 RENTAL-PRO SHOP 42,500 48,000 51,300 120 - 431113 GASB 87 LEASE REVENUE 40,881 - - 120 - 456611 SPONSORSHIP REVENUE 104,650 130,000 130,000 120 - 456701 ON-ICE REVENUE 3,814,555 3,786,900 4,089,530 120 - 456702 FOOD CONCESSION 34,625 54,000 54,170 120 - 456704 EVENTS-ICE COVERING 9,520 - - 120 - 456705 MISC CUBE REVENUE 17,787 9,600 20,000 120 - 462101 CUBE ROOM RENTALS 50,456 40,000 35,000 120 - 456706 FILMING REVENUE CUBE 31,800 50,000 50,000 120 - 610004 GASB96 SUBSCRIPTION PROCEEDS 48,808 - - TRANSFERS IN 130,253 612,075 485,169 TOTAL FUND 120 - RECREATIONAL FACILITY FUND 4,363,877$ 4,809,139$ 4,994,762$ FUND 130 - CITRUS FACILITY FUND
130 - 430311 GASB 87 LEASE INTEREST REVENUE 771$ -$ -$ 130 - 431107 RENTAL INCOME-MISC 36,286 206,130 204,000 130 - 431113 GASB 87 LEASE REVENUE 173,529 - - TRANSFERS IN 66,037 1,334,445 236,566 TOTAL FUND 130 - CITRUS FACILITY FUND 276,622$ 1,540,575$ 440,566$ FUND 140 - HART PARK FUND
140 - 431117 RENTAL-HART HALL -$ 55,000$ 55,000$ 140 - 431116 PICNIC AREA - 2,200 2,200 140 - 431118 CAMPSITES - 4,000 4,000 140 - 456707 YOUTH OUTDOOR ADVENTURES - 4,320 6,000 140 - 460109 DONATIONS-FRIENDS OF HART PARK - 3,500 - TRANSFERS IN 309,194 2,188,258 2,093,867 TOTAL FUND 140 - HART PARK FUND 309,194$ 2,257,278$ 2,161,067$ FUND 201 - HOME PROGRAM
201 - 430301 INTEREST INCOME 33,631$ 55,706$ 36,990$ 201 - 430501 UNREALIZED GAIN/LOSS 23,101 - - 201 - 455201 HOME PROGRAM COLLECTIONS 44,067 - - TOTAL FUND 201 - HOME PROGRAM 100,798$ 55,706$ 36,990$ FUND 202 - SURFACE TRANSP PROGRAM
202 - 445118 STPL REVENUE -$ 393,000$ -$ TOTAL FUND 202 - SURFACE TRANSP PROGRAM -$ 393,000$ -$ FUND 203 - COMMUNITY DEVELOPMENT BLOCK GRANT
203 - 442415 CARES ACT (COVID-19) 218,959$ 309,085$ 457,612$ 203 - 455202 CDBG - HUD 2,704,313 1,992,067 1,418,917 TOTAL FUND 203 - COMMUNITY DEVELOPMENT BLOCK GRANT 2,923,273$ 2,301,152$ 1,876,529$ FUND 206 - BJA LAW ENFORCEMENT GRANT
206 - 446125 JUSTICE ASST GRANT 24 20,317$ -$ -$ TOTAL FUND 206 - BJA LAW ENFORCEMENT GRANT 20,317$ -$ -$ FUND 228 - AMERICAN RESCUE PLAN ACT
228 - 462101 AMERICAN RESCUE PLAN 133,192$ 26,024$ -$ TOTAL FUND 228 - AMERICAN RESCUE PLAN ACT 133,192$ 26,024$ -$ ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027THE CITY OF SANTA CLARITA

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Summaries and Revenues
Budget Revenues
Three Year History
Actual Estimate Budget
2024-25 2025-26 2026-27Account Title
FUND 229 - FEDERAL GRANT
229 - 442409 MISC FEDERAL GRT 1,351,982$ 12,108,455$ 6,303,000$ TOTAL FUND 229 - FEDERAL GRANT 1,351,982$ 12,108,455$ 6,303,000$ FUND 230 - GAS TAX
230 - 430301 INTEREST INCOME 521$ -$ -$ 230 - 441101 2107.5 GAS TAX 10,000 10,000 10,000 230 - 441102 2106 GAS TAX 820,036 843,438 858,316 230 - 441103 2107 GAS TAX 1,899,373 1,995,538 2,031,420 230 - 441104 2105 GAS TAX 1,431,870 1,493,106 1,519,128 230 - 441107 7360 GAS TAX 2,201,564 2,226,934 2,271,825 230 - 462101 MISCELLANEOUS REVENUE (131) - - 230 - 462122 PROPERTY DAMAGE PAYMENTS 5,681 - - TRANSFERS IN 711,582 7,600,000 7,600,000 TOTAL FUND 230 - GAS TAX 7,080,496$ 14,169,016$ 14,290,689$ FUND 231 - TRAFFIC SAFETY
231 - 420103 TRAFFIC MOVING VIOLATIONS 501,540$ 450,000$ 450,000$ TOTAL FUND 231 - TRAFFIC SAFETY 501,540$ 450,000$ 450,000$ FUND 232 - AB2766 AIR QUALITY IMPROVEMENT
232 - 430301 INTEREST INCOME 25,130$ 38,874$ 43,051$ 232 - 430501 UNREALIZED GAIN/LOSS INVESTMENT 17,440 - - 232 - 442104 AB2766 AIR QUALITY IMPROV 307,144 307,000 307,000 TOTAL FUND 232 - AB2766 AIR QUALITY IMPROVEMENT 349,714$ 345,874$ 350,051$ FUND 233 - TDA ARTICLE 8
233 - 430301 INTEREST INCOME 193,578$ 13,593$ 22$ 233 - 430501 UNREALIZED GAIN/LOSS INVE 226,456 - - 233 - 442102 TDA ARTICLE 8 (STREETS) 12,364,293 17,054,535 8,655,830 TRANSFERS IN - 139,960 - TOTAL FUND 233 - TDA ARTICLE 8 12,784,327$ 17,208,088$ 8,655,852$ FUND 234 - SUPPLEMENTAL LAW ENFORCEMENT GRANT
234 - 430301 INTEREST INCOME 29,197$ -$ -$ 234 - 430501 UNREALIZED GAIN/LOSS INVE 19,113 - - 234 - 446103 SUPPL. LAW ENFORCEMENT GR 695,336 649,414 649,414 TOTAL FUND 234 - SUPPLEMENTAL LAW ENFORCEMENT GRANT 743,646$ 649,414$ 649,414$ FUND 238 - BIKEWAY FUNDS
238 - 430301 INTEREST INCOME 3,365$ -$ -$ 238 - 430501 UNREALIZED GAIN/LOSS INVE 4,993 - - 238 - 442101 TDA ARTICLE 3 (BIKEWAYS) 212,616 341,587 292,000 TOTAL FUND 238 - BIKEWAY FUNDS 220,975$ 341,587$ 292,000$ FUND 259 - MISC GRANTS
259 - 447104 STATE RECYCLING GRANTS 57,598$ 57,000$ 57,000$ 259 - 447108 RMDZ CAL RECYCLE GRANT 13,114 28,630 13,705 259 - 462101 MISCELLANEOUS REVENUE 529,757 14,905,935 485,000 TOTAL FUND 259 - MISC GRANTS 600,469$ 14,991,565$ 555,705$ FUND 260 - PROPOSITION C LOCAL RETURN
260 - 430301 INTEREST INCOME 428,155$ 874,405$ 653,657$ 260 - 430501 UNREALIZED GAIN/LOSS INVE 284,756 - - 260 - 442201 PROPOSITION C LOCAL RETURN 5,020,143 4,944,164 5,047,432 TOTAL FUND 260 - PROPOSITION C LOCAL RETURN 5,733,054$ 5,818,569$ 5,701,089$ FUND 261 - PROPOSITION A LOCAL RETURN
261 - 430301 INTEREST INCOME 649,520$ 1,108,584$ 732,897$ 261 - 430501 UNREALIZED GAIN/LOSS INVE 402,565 - - 261 - 442301 PROP A - LOCAL RETURN 6,052,196 5,960,604 6,085,102 261 - 462101 MISCELLANEOUS REVENUE 400 - - TOTAL FUND 261 - PROPOSITION A LOCAL RETURN 7,104,682$ 7,069,188$ 6,817,999$ FUND 262 - PROPOSITION A PARK BOND
262 - 443103 PROP A SAFE PARK-PROJECT SP -$ 750,000$ -$ TOTAL FUND 262 - PROPOSITION A PARK BOND -$ 750,000$ -$

THE CITY OF SANTA CLARITA

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Budget Revenues
Three Year History
Actual Estimate Budget
2024-25 2025-26 2026-27Account Title
FUND 264 - MEASURE R LOCAL RETURN
264 - 430301 INTEREST INCOME 249,445$ 236,095$ -$ 264 - 430501 UNREALIZED GAIN/LOSS INVE 173,503 - - 264 - 442602 MEASURE R LOCAL RETURN 3,764,410 3,708,123 3,785,574 TOTAL FUND 264 - MEASURE R LOCAL RETURN 4,187,357$ 3,944,218$ 3,785,574$ FUND 265 - PROPOSITION C 25% GRANT
265 - 442208 PROPOSITION C GRANTS -$ 1,211,246$ -$ TOTAL FUND 265 - PROPOSITION C 25% GRANT -$ 1,211,246$ -$ FUND 266 - MEASURE M LOCAL RETURN
266 - 442611 MEASURE M LOCAL RETURN 4,264,951$ 4,202,539$ 4,290,317$ 266 - 430301 INTEREST INCOME 425,074 519,083 283,031 266 - 430501 UNREALIZED GAIN/LOSS INVE 289,925 - - TOTAL FUND 266 - MEASURE M LOCAL RETURN 4,979,950$ 4,721,622$ 4,573,348$ FUND 267 - SB1 ROAD REPAIR & ACCOUNTABILITY
267 - 430301 INTEREST INCOME 181,859$ 351,881$ -$ 267 - 430501 UNREALIZED GAIN/LOSS INVE 138,438 - - 267 - 441108 SB1 ROAD MAINTENANCE REHAB 6,288,172 6,150,030 6,520,156 TRANSFERS IN - 18,900 - TOTAL FUND 267 - SB1 ROAD REPAIR & ACCOUNTABILITY 6,608,469$ 6,520,811$ 6,520,156$ FUND 268 - MEASURE M ATP
268 - 442614 MEASURE M ATP 687,294$ 5,465,416$ -$ TOTAL FUND 268 - MEASURE M ATP 687,294$ 5,465,416$ -$ FUND 269 - MEASURE A SAFE PARKS
269 - 443104 MEASURE A SAFE PARKS -$ 477,035$ 243,666$ 269 - 443105 MEASURE A SAFE PARKS PROJ SPECIFIC - 1,437,195 - TOTAL FUND 269 - MEASURE A SAFE PARKS -$ 1,914,230$ 243,666$ FUND 270 - MEASURE R HIGHWAY IMPROVEMENTS
270 - 442605 MEASURE R HIGHWAY OPS IMP 17,534,948$ 3,016,948$ -$ TOTAL FUND 270 - MEASURE R HIGHWAY IMPROVEMENTS 17,534,948$ 3,016,948$ -$ FUND 271 - MEASURE W - MUNICIPAL
271 - 400108 MEASURE W SAFE CLEAN WATER 3,298,931$ 3,242,416$ 3,242,416$ 271 - 430301 INTEREST INCOME 294,257 475,419 111,459 271 - 430501 UNREALIZED GAIN/LOSS INVE 226,127 - - TOTAL FUND 271 - MEASURE W - MUNICIPAL 3,819,315$ 3,717,835$ 3,353,875$ FUND 272 - MEASURE H HOMELESS INITIATIVE
272 - 462101 MISCELLANEOUS REVENUES 330,384$ 4,818$ -$ TOTAL FUND 272 - MEASURE H HOMELESS INITIATIVE 330,384$ 4,818$ -$ FUND 273 - MEASURE A LOCAL SOLUTIONS
273 - 462101 MISCELLANEOUS REVENUES -$ 476,145$ -$ TOTAL FUND 273 - MEASURE A LOCAL SOLUTIONS -$ 476,145$ -$ FUND 274 - MEASURE W - REGIONAL
274 - 400108 MEASURE W SAFE CLEAN WATER -$ 19,998,768$ 27,000$ 274 - 430301 INTEREST-OTHER INVESTMENT - 474,495 - TRANSFERS IN 1,856,446 - - TOTAL FUND 274 - MEASURE W - REGIONAL 1,856,446$ 20,473,263$ 27,000$ FUND 275 - MEASURE A LACAHSA PPO
275 - 462101 MEASURE A LACAHSA PPO -$ 2,284,093$ -$ TOTAL FUND 275 - MEASURE A LACAHSA PPO -$ 2,284,093$ -$ FUND 277 - MEASURE A LACAHSA TA
277 - 462101 MEASURE A LACAHSA PPO TA -$ 139,180$ -$ TOTAL FUND 277 - MEASURE A LACAHSA TA -$ 139,180$ -$ FUND 305 - PARK DEDICATION FUND
305 - 430301 INTEREST INCOME 183,266$ 243,007$ 317$ 305 - 430501 UNREALIZED GAIN/LOSS INVE 135,398 - - 305 - 457502 PARK IN-LIEU FEES-QUIMBY 1,880,081 1,664,667 - ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027THE CITY OF SANTA CLARITA

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Summaries and Revenues
Budget Revenues
Three Year History
Actual Estimate Budget
2024-25 2025-26 2026-27Account Title
TOTAL FUND 305 - PARK DEDICATION FUND 2,198,746$ 1,907,674$ 317$ FUND 306 - DEVELOPER FEE FUND
306 - 430301 INTEREST INCOME 73,495$ 249,282$ 323,103$ 306 - 430501 UNREALIZED GAIN/LOSS INVE 51,451 - - 306 - 457501 DEVELOPER FEES - 2,110,000 - 306 - 462101 MISCELLANEOUS REVENUES 30,000 130,000 - 306 - 462125 SA LOAN REPAYMENT 159,597 - - TOTAL FUND 306 - DEVELOPER FEE FUND 314,542$ 2,489,282$ 323,103$ FUND 309 - PUBLIC LIBRARY FUND
309 - 400101 PROPERTY TAX 10,503,147$ 10,465,000$ 10,959,313$ 309 - 430301 INTEREST INCOME 285,912 509,497 453,207 309 - 430501 UNREALIZED GAIN/LOSS INVE 217,630 - - 309 - 431104 RENTAL INCOME-FACILITIES 2,090 2,000 500 309 - 457129 PASSPORT FEES 293,238 260,000 290,000 309 - 460107 DONATIONS-FOL PROGRAMMING 31,000 28,000 27,000 309 - 462101 MISCELLANEOUS REVENUE 69,305 63,000 63,000 309 - 462103 CASH OVER SHORT 944 - - 309 - 462121 LIBRARY GRANTS 53,100 21,700 20,000 309 - 462122 PROPERTY DAMAGE PAYMENTS 49,999 - - 309 - 610004 GASB96 SUBSCRIPTION PROCEEDS 93,448 - - TOTAL FUND 309 - PUBLIC LIBRARY FUND 11,599,813$ 11,349,197$ 11,813,020$ FUND 330 - PUBLIC EDUCATION & GOVERNMENT
330 - 401204 FRANCHISE AGREEMENT-OTHER 435,975$ 450,000$ 450,000$ 330 - 430301 INTEREST INCOME 29,706 43,075 15,768 330 - 430501 UNREALIZED GAIN/LOSS INVE 22,014 - - TOTAL FUND 330 - PUBLIC EDUCATION & GOVERNMENT 487,696$ 493,075$ 465,768$ FUND 350 - GVR OPEN SPACE MAINTENANCE DISTRICT
350 - 402402 SPECIAL ASSESSMENTS 95,110$ 95,700$ 98,653$ 350 - 430301 INTEREST INCOME 11,066 18,510 14,382 350 - 430501 UNREALIZED GAIN/LOSS INVE 7,996 - - TOTAL FUND 350 - GVR OPEN SPACE MAINTENANCE DISTRICT 114,173$ 114,210$ 113,035$ FUND 351 - DRAINAGE BENEFIT ASSESSMENT AREAS
351 - 402101 DRAINAGE BENEFIT ASSES#3 28,363$ 27,845$ 27,845$ 351 - 402102 DRAINAGE BENEFIT ASSES#6 26,429 26,022 26,022 351 - 402103 DRAINAGE BENEFIT ASSES#18 47,115 43,474 43,474 351 - 402105 DRAINAGE BENEFIT ASSES#20 46,368 46,493 47,892 351 - 402106 DRAINAGE BENEFIT ASSES #22 15,771 16,203 16,691 351 - 402107 DBAA 2008-1 RIVER VILLAGE 68,758 69,829 71,930 351 - 402108 DBAA 2008-2 SOUTH PLAZA 19,485 19,802 20,398 351 - 402109 DBAA 2013-1 VILLA METRO 20,034 20,580 21,198 351 - 402110 DBAA 2014-1 RIVER VILLAGE AREA C 72,443 73,454 75,664 351 - 402111 DBAA 2015-1 FIVE KNOLLS 115,982 123,579 127,298 351 - 402112 DBAA 2017-1 VISTA CANYON 55,770 51,813 53,368 351 - 402113 DBAA 2017-2 GV RANCH 38,014 35,198 36,256 351 - 402114 DBAA #24 - PLUM CYN 71,860 86,055 88,642 351 - 402115 DBAA #33 -SKYLINE 26,176 24,841 25,588 351 - 402116 DBAA 2023-1 BOUQUET CANYON 610 102,702 105,796 351 - 402117 DBAA 35 TESORO 89,624 122,745 95,645 351 - 402118 DBAA 2025-1 SAND CANYON PLAZA - - 12,556 351 - 430301 INTEREST INCOME 162,457 292,320 228,607 351 - 430501 UNREALIZED GAIN/LOSS INVE 112,861 - - 351 - 462101 MISCELLANEOUS REVENUE 77 - - TOTAL FUND 351 - DRAINAGE BENEFIT ASSESSMENT AREAS 1,018,197$ 1,182,955$ 1,124,870$ FUND 354 - STREETLIGHTS MAINT. DISTRICT-AD VALOREM
354 - 401101 AD VALOREM 3,803,888$ 3,741,400$ 3,837,000$ 354 - 430301 INTEREST INCOME 547,199 859,012 709,870 354 - 430501 UNREALIZED GAIN/LOSS INVE 390,220 - - 354 - 454102 TRAFFIC SIGNAL INSPECTION 2,500 2,500 2,500 354 - 462101 MISCELLANEOUS REVENUE (9,974) 35,000 35,000 354 - 462122 PROPERTY DAMAGE PAYMENTS 201,473 100,000 100,000 TOTAL FUND 354 - STREETLIGHTS MAINT. DISTRICT-AD VALOREM 4,935,305$ 4,737,912$ 4,684,370$

THE CITY OF SANTA CLARITA

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Budget Revenues
Three Year History
Actual Estimate Budget
2024-25 2025-26 2026-27Account Title
FUND 356 - STORMWATER UTILITY
356 - 402301 STORMWATER UTILITY USER FEE 4,374,911$ 4,540,400$ 4,705,834$ 356 - 402302 STRMDRN ASSESS-BRIDGEPORT 28,033 27,744 27,744 356 - 402303 STRMDRN ASSESS-CREEKSIDE 25,846 25,565 25,565 356 - 402304 STRMDRN ASSESS-HIDDEN CRK 22,239 21,843 21,843 356 - 402305 STRMDRN ASSESS-HART PONY 6,454 6,375 6,375 356 - 430301 INTEREST INCOME 176,410 271,715 226,597 356 - 430501 UNREALIZED GAIN/LOSS INVE 128,555 - - 356 - 457124 SUSMP INSPECTION PERMIT FEES 20,581 20,290 20,290 356 - 462101 MISCELLANEOUS REVENUE 351,352 220,803 220,803 TRANSFERS IN 3,690 3,690 3,690 TOTAL FUND 356 - STORMWATER UTILITY 5,138,071$ 5,138,425$ 5,258,741$ FUND 357 - LANDSCAPE MAINTENANCE DISTRICT
357 - 402201 LMD DISTRICT #1 ZONE #T1 WEST 31,116$ 31,850$ 32,830$ 357 - 402202 LMD DIST 1 ZONE T2 OLD ORCHARD 280,462 277,085 287,593 357 - 402203 LMD DIST 1 ZONE T3 VAL HILLS 149,697 157,504 204,093 357 - 402204 LMD DIST 1 ZONE T4 VAL MEADOWS 188,842 206,082 220,133 357 - 402205 LMD DIST 1 ZONE T5 VAL GLEN 167,080 216,235 216,235 357 - 402206 LMD DIST 1 ZONE T6 SO VALLEY 147,234 146,069 165,463 357 - 402207 LMD DIST 1 ZONE T7 CENTRAL 487,001 483,146 570,112 357 - 402208 LMD DIST 1 ZONE T8 SUMMIT 1,469,248 1,507,467 1,552,842 357 - 402211 LMD DIST 1 ZONE T17 RAINBOW GLEN 50,366 51,676 53,232 357 - 402212 LMD DIST 1 ZONE T23 MT VIEW SLOPES 1,157,478 1,148,315 1,223,334 357 - 402213 LMD DIST 1 ZONE T23A MT VIEW CONDOS 409,430 420,081 432,726 357 - 402214 LMD DIST 1 ZONE T23B SECO VILLAS 140,756 144,418 148,764 357 - 402215 LMD DIST 1 ZONE T29 AMERICAN BEAUTY 65,492 64,974 75,803 357 - 402216 LMD DIST ZONE T31 SHANGRI-LA 476,883 489,286 504,013 357 - 402220 LMD DIST 1 ZONE T46 NBRIDGE 2,274,998 2,256,988 2,483,821 357 - 402221 LMD DIST 1 ZONE T47 NPARK 1,029,579 1,056,366 1,088,166 357 - 402222 LMD DIST 1 ZONE T52 STONECREST 547,887 543,550 565,442 357 - 402223 LMD DIST 1 ZONE 1 GV PARKWAY 12,927 12,825 12,825 357 - 402225 LMD DIST 1 ZONE 3 SIERRA HEIGHTS 50,952 50,549 55,441 357 - 402226 LMD DIST 1 ZONE 4 ALBERTSONS 119,700 118,752 118,752 357 - 402227 LMD DIST 1 ZONE 5 SUNSET HILLS 90,721 90,003 98,337 357 - 402228 LMD DIST 1 ZONE 6 CYN CREST 69,147 75,460 87,808 357 - 402229 LMD DIST 1 ZONE 7 CRKSIDE 194,789 193,247 221,636 357 - 402230 LMD DIST 1 ZONE 8 FRIENDLY/SIERRA 9,629 9,879 10,177 357 - 402233 LMD DIST 1 ZONE 15 RIVER VILLAGE 317,182 314,247 353,528 357 - 402234 LMD DIST 1 ZONE 16 VIC 331,195 327,302 354,516 357 - 402235 LMD DIST 1 ZONE 17 BQT/RAILROAD AVE 112,956 110,330 110,330 357 - 402237 ZONE 18 TOWN CENTER TOURNEY RD 724,835 713,129 713,129 357 - 402238 ZONE 19 BRIDGEPORT BOUQUET 127,692 126,088 129,887 357 - 402239 ZONE 20 GOLDEN VLLY RANCH-COMMERCIAL 99,963 99,172 99,172 357 - 402241 LMD DIST #1 ZONE 21 GLDN VLY RANCH-RES. 336,457 382,518 394,032 357 - 402242 LMD DIST #1 ZONE 22 HMNM HOSPITAL 17,644 17,505 21,006 357 - 402244 LMD DIST #1 ZONE 24 CYN GATE 44,459 44,107 51,459 357 - 402245 LMD DIST #1 ZONE 25 VL DI ORO 13,953 15,820 18,149 357 - 402246 ZONE 26 CTR PT-COMMERCIAL 174,620 161,884 186,789 357 - 402247 ZONE 27 CIRCLE J 601,573 620,662 660,704 357 - 402248 ZONE 28 NEWHALL 558,112 566,796 583,830 357 - 402249 ZONE T33 CANYON PARK 98,980 98,196 98,196 357 - 402250 ZONE T51 VALENCIA HIGH SCHOOL 557,905 553,489 609,119 357 - 402251 LMD T65 FAIR OAKS PH I - 77,224 106,183 357 - 402252 LMD T65A FAIR OAKS PH 1 & 2 - 210,700 231,770 357 - 402254 ZONE T20 EL DORADO VILLAGE 186,698 185,220 185,220 357 - 402255 ZONE T44 BOUQUET CYN 89,796 88,788 177,576 357 - 402256 ZONE T48 SHADOW HILLS 47,193 46,820 115,762 357 - 402257 ZONE T62 CANYON HEIGHTS 127,429 126,420 188,905 357 - 402258 ZONE T67 MIRAMONTES 269,675 267,540 277,830 357 - 402259 ZONE T71 HASKELL CYN RANCH 139,281 138,178 142,337 357 - 402261 ZONE 29 VILLA METRO 63,708 63,203 71,104 357 - 402266 ZONE 30 PENLON 31,080 30,615 34,545 357 - 402267 ZONE 31 FIVE KNOLLS 232,095 204,673 210,834 357 - 402269 ZONE T69 WEST CREEK ESTATES 710,661 729,149 751,094 357 - 402270 ZONE T68 WEST CREEK VILLAGE 159,675 163,836 168,767 357 - 402271 ZONE 32 VISTA CANYON 76,174 74,752 73,721 357 - 402272 ZONE T2A SKYLINE RANCH 167,069 171,439 176,589 357 - 402273 ZONE T1B PLUM/WHITES CYN 93,728 - - 357 - 402274 ZONE TESORO ADOBE PARK 272,507 122,218 160,271 357 - 402276 ZONE 33 SAND CANYON PLAZA - - 83,383 ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027THE CITY OF SANTA CLARITA

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Summaries and Revenues
Budget Revenues
Three Year History
Actual Estimate Budget
2024-25 2025-26 2026-27Account Title
357 - 401102 AD VALOREM T2 OLD ORCHARD 116,516 119,340 124,786 357 - 401103 AD VALOREM T3 VAL HILLS 82,514 83,990 86,590 357 - 401104 AD VALOREM T4 VAL MEADOWS 41,854 42,035 44,037 357 - 401105 AD VALOREM T5 VAL GLEN 72,662 73,517 76,276 357 - 430301 INTEREST INCOME 885,864 1,364,277 1,241,025 357 - 430501 UNREALIZED GAIN/LOSS INVE 638,846 - - 357 - 462101 MISCELLANEOUS REVENUE 4,500 - - 357 - 462122 PROPERTY DAMAGE PAYMENT 10,527 - - TRANSFERS IN 27,032 - - TOTAL FUND 357 - LANDSCAPE MAINTENANCE DISTRICT 18,286,025$ 18,286,986$ 19,542,029$ FUND 358 - OPEN SPACE PRESERVATION DISTRICT
358 - 402401 SPECIAL ASSESSMENTS 3,395,652$ 3,264,700$ 3,358,600$ 358 - 430301 INTEREST INCOME 253,678 445,954 421,085 358 - 430501 UNREALIZED GAIN/LOSS INVE 186,153 - - 358 - 431107 RENTAL INCOME-MISCELLANEOUS (6,273) 215,003 215,003 358 - 462101 MISCELLANEOUS REVENUES 58 - - TRANSFERS IN - 1,246,525 - TOTAL FUND 358 - OPEN SPACE PRESERVATION DISTRICT 3,829,268$ 5,172,182$ 3,994,688$ FUND 359 - STREETLIGHTS MAINT. DISTRICT-SPCL LEVY
359 - 402403 LEVY A ASSESSMENTS 441,937$ 431,915$ 431,940$ 359 - 402404 LEVY B ASSESSMENTS 2,593,903 2,569,730 2,595,599 359 - 430301 INTEREST INCOME 42,425 - - 359 - 430501 UNREALIZED GAIN/LOSS INVE 35,695 - - 359 - 453120 STREET LIGHTS PLAN CHECK - - 25,000 359 - 462101 MISCELLANEOUS REVENUES 35,538 - - 359 - 462122 PROPERTY DAMAGE PAYMENTS 348,025 375,000 375,000 TRANSFERS IN 456,247 1,892,056 583,808 TOTAL FUND 359 - STREETLIGHTS MAINT. DISTRICT-SPCL LEVY 3,953,769$ 5,268,701$ 4,011,347$ FUND 360 - TOURISM MARKETING DISTRICT FUND
360 - 402406 TOURISM MARKETING ASSESSMENT 1,059,746$ 1,000,000$ 1,000,000$ 360 - 430301 INTEREST INCOME 37,267 76,003 65,476 360 - 430501 UNREALIZED GAIN/LOSS 26,291 - - TOTAL FUND 360 - TOURISM MARKETING DISTRICT FUND 1,123,304$ 1,076,003$ 1,065,476$ FUND 361 - TOURISM BUREAU FUND
361 - 430301 INTEREST INCOME 2,187$ -$ -$ 361 - 430501 UNREALIZED GAIN/LOSS INVE 1,501 - - 361 - 462116 MEMBERSHIP DUES-TOURISM 9,566 7,500 7,500 TOTAL FUND 361 - TOURISM BUREAU FUND 13,254$ 7,500$ 7,500$ FUND 367 - AREAWIDE FUND
367 - 402240 ZONE 2008-1 MAJOR T-FARES 8,131,215$ 7,967,455$ 8,196,023$ 367 - 401101 T1 AD VALOREM 955,777 987,200 1,001,431 367 - 430301 INTEREST INCOME 139,763 209,352 145,612 367 - 430501 UNREALIZED GAIN/LOSS INVE 141,805 - - 367 - 462101 MISCELLANEOUS REVENUE (2,916) - - 367 - 462122 PROPERTY DAMAGE PAYMENTS 4,577 3,205 - TRANSFERS IN 780,387 233,369 243,666 TOTAL FUND 367 - AREAWIDE FUND 10,150,607$ 9,400,581$ 9,586,732$ FUND 368 - VISTA CANYON WATER FACTORY FUND
368 - 402405 VC WASTE WATER STANDBY ASSESSMENT 1,705,154$ 1,030,260$ 1,030,260$ 368 - 430301 INTEREST INCOME 89,331 158,920 124,840 368 - 430501 UNREALIZED GAIN/LOSS INVE 64,887 - - 368 - 462101 MISCELLANEOUS REVENUES - 1,255 - 368 - 462127 RECYCLED WATER SALES 248 - - TOTAL FUND 368 - VISTA CANYON WATER FACTORY FUND 1,859,620$ 1,190,435$ 1,155,100$ FUND 369 - COOPER STREET PARKING CFD
369 - 402411 COOPER ST PARKING CFD2020-1 19,371$ 490,362$ 490,362$ TOTAL FUND 369 - COOPER STREET PARKING CFD 19,371$ 490,362$ 490,362$ FUND 370 - TESORO OPEN SPACE MAINTENANCE
370 - 402412 TESORO OSM ASSESSMENT 42,822$ 53,000$ 53,000$ 370 - 430301 INTEREST-OTHER INVESTMENT 490 -$ -$ 370 - 430501 UNREALIZED GAIN/LOSS INV 643 -$ -$ TOTAL FUND 370 - TESORO OPEN SPACE MAINTENANCE 43,954$ 53,000$ 53,000$

THE CITY OF SANTA CLARITA

Page 84 of 256 ends

Santa Clarita City CouncilMay 26, 2026

Santa Clarita City Council
May 26, 2026