2 Auditors’ Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors’ report that includes our opinions.
Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.
In performing an audit in accordance with GAAS and Government Auditing Standards, we:
exercise professional judgment and maintain professional skepticism throughout the audit. identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed. evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the Management’s Discussion and Analysis, the Budgetary Comparison Schedules, the Schedule of the City's Proportionate Share of the Net Pension Liability and Related Ratios, the Schedules of Contributions – Pensions, the Schedule of Changes in Net Other Postemployment Benefits Liability and Related Ratios, and the Schedule of Contributions – Other Postemployment Benefits be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the Required Supplementary Information in accordance with GAAS, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
To the Honorable Mayor and the Members of the City Council of the City of Seal Beach
Seal Beach, California
3 Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The Combining and Individual Fund Financial Statements are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with GAAS. In our opinion, the Combining and Individual Fund Financial Statements are fairly stated, in all material respects, in relation to the basic financial statements as a whole.
Other Information
Management is responsible for the other information included in the annual report. The other information comprises the Introductory and Statistical Sections but does not include the basic financial statements and our auditors’ report thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon.
In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.
Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated January 29, 2025 on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.
Santa Ana, California
January 29, 2025
4 This page intentionally left blank.
City of Seal Beach
Management’s Discussion and Analysis (Unaudited)
For the Year Ended June 30, 2024
5 Management of the City of Seal Beach is pleased to offer this narrative overview and analysis of the financial activities of the City for the fiscal year ended June 30, 2024, along with comparisons to the fiscal year ended June 30, 2023. All increases and decreases are expressed relative to fiscal year 2022-2023. We encourage readers to consider the information presented here in conjunction with additional information that we have furnished in our letter of transmittal and the City’s financial statements.
FINANCIAL HIGHLIGHTS
The City’s net position – the difference between its assets and deferred outflows of resources compared to its liabilities and deferred inflows of resources – was $144.0 million, an increase of $3.8 million or 2.7%. The net position of governmental activities increased by $5.1 million or 5.4%, while the net position of businesstype activities decreased by $1.4 million or 3.0%. The net position of $144.0 million consisted of $117.0 million of net investment in capital assets; $9.9 million of resources that are subject to external restrictions on how they may be used; $3.5 million that may be used to meet the City’s obligations for its governmental activities; and $13.6 million to meet obligations for its business-type activities.
Total revenues were $63.8 million and total expenses were $60.0 million. Revenues increased by $4.9 million or 8.3%, and expenses increased by $15.0 million or 33.3%. As of the close of the fiscal year, the City’s governmental funds reported combined ending fund balances of $46.6 million, representing an increase of $2.1 million or 5.7%. Of this amount, $11.2 million (the sum of assigned and unassigned fund balances) is available for spending at the City’s discretion. At the end of the current fiscal year, unassigned fund balance in the General Fund was $5.2 million or 10.8% of total General Fund expenditures and transfers out.
The City’s Reserve Fund Policy aims to maintain a minimum balance in the Fiscal Policy Reserve equal to approximately three months’ worth of the City’s General Fund operating expenditures. As of June 30, 2024, the Committed-Fiscal Policy Reserve has a balance of $10.5 million, or 24.0% of General Fund expenditures (less transfers out related to capital projects). This percentage aligns with the City’s goals and is in accordance with the recommendation of the Government Finance Officers Association (GFOA).
OVERVIEW OF THE FINANCIAL STATEMENTS
This discussion and analysis are intended to serve as an introduction to the City’s basic financial statements. The City’s basic financial statements are comprised of three components: 1) government-wide financial statements, 2) fund financial statements; and 3) notes to the basic financial statements. This report also contains other supplementary information in addition to the basic financial statements.
Government-Wide Financial Statements – The government-wide financial statements are designed to provide readers with a view of the City’s finances, in a manner similar to a private-sector business.
The Statement of Net Position presents information on all assets and liabilities, deferred outflows and inflows with the difference between them reported as net position. Over time, increases or decreases in the City’s net position are one indicator of whether its financial condition is improving or deteriorating.
City of Seal Beach
Management’s Discussion and Analysis (Unaudited) (Continued) For the Year Ended June 30, 2024
6 The Statement of Activities presents information showing how the City’s net position changed during the most recent fiscal year. These changes are reported on a full accrual basis when the economic event occurs. regardless of when cash is received or paid.
Both government-wide financial statements distinguish functions of the City that are principally supported by taxes and intergovernmental revenues (governmental activities) from functions that are intended to recover all or a significant portion of their costs through user fees and charges (business-type activities). The governmental activities of the City include general government and administration, public safety, development services, public works, recreation, and all its component units that are legally separate but whose activities entirely support the City of Seal Beach. The business-type activities of the City include water and sewer operations.
The government-wide financial statements can be found immediately following this discussion and analysis.
Fund Financial Statements – The fund financial statements provide detailed information about the most significant funds and other funds – not the City as a whole. Some funds are required to be established by State law and by bond covenants. However, management established many other funds to help control and manage money for particular purposes or to verify that all legal requirements for using certain taxes, grants, and other resources are being satisfied.
The City’s three types of funds are governmental, proprietary, and fiduciary funds.
Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on how money flows in and out of those funds and the balances left at fiscal year-end that are available for spending. These funds are reported using an accounting method called modified accrual accounting, which measures cash and all other financial assets that can readily be converted to cash. The governmental fund statements provide a detailed short-term view of the City’s general government operations and the basic services it provides. Governmental fund information helps determine whether there are more or fewer financial resources that can be spent in the near future to finance the City’s programs. The differences of results in the Governmental Fund financial statements to those in the government-wide financial statements are explained in a reconciliation following each of the Governmental Fund financial statements.
The City maintains individual governmental funds organized by their type (general, special revenue, debt service, and capital improvements funds). Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures and changes in fund balances for the General Fund and Capital Projects and Equipment Capital Projects Fund, which are considered to be major funds. Data from the remaining governmental funds are combined into a single, aggregated presentation. Individual fund data for each of the other governmental funds is provided in the form of combining statements and schedules elsewhere in this report.
The City adopts an annual appropriated budget for its General Fund, Debt Service Fund, and all of the Special Revenue Funds. Budgetary comparison statements have been provided to demonstrate compliance with this budget.
The basic governmental fund financial statements can be found immediately following the government-wide financial statements.
Proprietary funds are reported in the same way that all activities are reported in the Statement of Net Position and the Statement of Activities. In fact, the City’s enterprise funds are comprised of the business-type activities reported in the government-wide statements but provide more detail and additional information such as a statement of cash flows. Customer charges for various City services are generally reported in proprietary funds. The basic proprietary fund financial statements can be found immediately following the governmental funds financial statements.
City of Seal Beach
Management’s Discussion and Analysis (Unaudited) (Continued) For the Year Ended June 30, 2024
7 Fiduciary funds account for assets held by the City in a trustee capacity, or as an agent for other governmental entities, private organizations, or individuals. All the City’s fiduciary activities are reported in a separate statement of fiduciary net position and a statement of changes in fiduciary net position. These activities are excluded from the City’s government-wide financial statement because the City cannot use these assets to finance its operations. The basic fiduciary fund financial statements can be found immediately following the proprietary funds financial statements.
Notes to the Basic Financial Statements – The notes provide additional information that is essential to fully understand the data provided in the government-wide and fund financial statements. The notes to the basic financial statements can be found immediately following the fiduciary funds financial statements.
Required Supplementary Information (Unaudited) and Supplementary Information – In addition to the required elements of the basic financial statements, a required supplementary information section concerning the City’s progress in funding it obligation to provide pension and other post-employment benefits to City employees is included. Also included in this section are the budgetary comparison schedules for the general and major funds. The required supplementary information can be found immediately following the notes to the basic financial statements.
Combining statements and individual fund statements for non-major governmental funds, internal service and custodial funds are presented immediately following the required supplementary information.
GOVERNMENT-WIDE FINANCIAL ANALYSIS
The Government-wide Financial Analysis focuses on the City’s net position and changes in net position resulting from the City’s activities as a whole.
Analysis of Net Position – As noted earlier, net position may serve over time as a useful indicator of a government’s financial position. The City’s combined net position was $144.0 million and $140.2 million for the years ended June 30, 2024, and June 30, 2023, respectively, as shown in Table 1. 2024 2023* 2024 2023* 2024 2023*
Current and other assets 62,658 $ 61,898 $ 19,762 $ 19,864 $ 82,420 $ 81,762 $ Capital assets 88,007 85,343 33,746 34,534 121,753 119,877 Total assets 150,665 147,241 53,508 54,398 204,173 201,639 Deferred outflows of resources 20,128 21,111 2,443 2,171 22,571 23,282 Long-term liabilities outstanding 52,856 53,514 9,637 9,743 62,493 63,257 Other liabilities 5,635 4,841 1,742 1,472 6,583 7,107
Total liabilities 57,697 59,149 11,379 11,215 69,076 70,364 Deferred inflows of resources 12,636 13,893 1,038 455 13,674 14,348 Net position
Net investment in capital assets 87,074 83,687 29,884 30,163 116,958 113,850 Restricted 9,915 10,354 25 25 9,940 10,379
Unrestricted 1,269 3,470 13,624 14,713 17,094 15,982
Total net position 100,459 $ 95,310 $ 43,533 $ 44,901 $ 143,992 $ 140,211 $ * as restated
(in Thousands)
Governmetal Activities
Table 1
Business-Type Activities Total Activities
Condensed Statement of Net Position
City of Seal Beach
Management’s Discussion and Analysis (Unaudited) (Continued) For the Year Ended June 30, 2024
8 As of June 30, 2024, the City continued to report positive balances in all three categories of net position for the government as a whole.
Net position – Net investment in capital assets ($117.0 million or 81.2% of total net position) represents capital assets, such as land, buildings, infrastructure, and equipment, less any related outstanding debt used to acquire those assets. This is an overall increase of $3.1 million, or 2.7%. The City uses these capital assets to provide services to the citizens; consequently, these assets are not available for future spending. Although the investment in capital assets is reported net of related debt, resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities.
Net position – Restricted ($9.9 million or 6.9% of total net position) represents resources that are subject to external restrictions on how they may be used. This is a decrease of $0.4 million, or 4.2%. The majority of this decrease occurred in restrictions for public works, which decreased $0.7 million, or 12.3%.
Net position – Unrestricted ($17.1 million or 11.9% of total net position) represents an increase of $1.1 million or
7.0%. The governmental activities unrestricted of $3.5 million is an increase of $2.6 million or 301.5% as a result of the effect of implementing Governmental Accounting Standards Board (GASB) statements related to pension and other post-employment benefits (OPEB) liabilities. The total deferred inflows of resources on pension plans decreased by $2.4 million as a result of net differences between projected and actual earnings on pension plan investments. Generally accepted accounting principles require financial statement recording when a liability is incurred. However, the City, like many other governments, raises and budgets resources needed to liquidate certain liabilities during the year in which the liability is to be liquidated rather than during the year in which the liability is incurred. The City will continue to fund these obligations on an actuarial basis, contributing the full amount of annual required contributions every year.
Analysis of Activities – The City’s net position increased by $3.8 million or 2.7%. The following Table 2 provides a summary of the City’s operations for the years ended June 30, 2024, and June 30, 2023. 2024 2023* 2024 2023* 2024 2023*
Revenues:
Program revenues:
Charges for services 9,266 $ 8,924 $ $ 8,712 $ 8,132 $ 17,978 $ 17,056 Operating grants and contributions 4,318 4,308 - - 4,318 4,308 Capital grants and contributions 1 1 - - 1 1
General revenues:
Taxes:
Property taxes 15,386 14,468 - 15,386 - 14,468
Sales taxes 11,495 11,667 - 11,495 - 11,667
Utility user taxes 5,510 5,349 - - 5,510 5,349
Other taxes 3,889 4,202 - - 3,889 4,202
Use of money and property 2,673 782 401 290 3,074 1,072 Other 2,109 1,145 - - 2,109 1,145
Total revenues 54,647 50,846 9,113 8,422 63,760 59,268
Expenses:
General government 7,834 8,171 - - 7,834 8,171
Public safety 26,933 20,575 - 26,933 - 20,575
Community development 2,723 1,836 - - 2,723 1,836
Community services 1,208 264 - - 1,208 264
Public works 10,766 8,583 - 10,766 - 8,583
Interest on long-term debt 34 36 - - 34 36
Water - 7,128 - 5,188 7,128 5,188
Sewer - 3,353 - 2,122 3,353 2,122
Total expenses 49,498 39,465 10,481 7,310 59,979 46,775 Change in net position before transfers 5,149 11,381 (1,368) 1,112 3,781 12,493 Transfers 734 - (734) - - -
Changes in net position 5,149 12,115 (1,368) 378 3,781 12,493 Net position at beginning of year 95,310 83,195 44,901 44,523 140,211 127,718 Net position at end of year $ 100,459 $ 95,310 $ 43,533 $ 44,901 143,992$ 140,211$ * as restated
Condensed Statement of Activities
(in Thousands)
Governmental Activities Business-Type Activities Total Activities City of Seal Beach
Management’s Discussion and Analysis (Unaudited) (Continued) For the Year Ended June 30, 2024
9 Governmental Activities experienced an increase of $5.1 million in net position as of June 30, 2024, compared to an increase of $13.7 million at June 30, 2023. The reason for this year-to-year net increase of $5.1 million is due to increases of $4.2 million in revenues in addition to increases to total expenditures of $12.0 million.
The overall net change in revenues is due to recognizing 1) payments received regarding the pier, and 2) increases in use of money and property due to rising interest rates throughout the fiscal year.
The cost of all governmental activities during the current fiscal year was $49.5 million, which is a $12.0 million increase from fiscal year 2022-2023. The majority of this increase was due to pension expenses increasing by $3.1 million (refer to Note 9 of the Notes to the Basic Financial Statements for further analysis of the pension expense). The largest operating cost was comprised of Public Safety, representing 54.4% of total governmental expenditures compared to 53.6% of total governmental expenditures in fiscal year 2022-2023.
Business-type Activities net position decreased by $1.3 million. The City is in the process of an updated water and sewer rate study that will be conducted in 2025. Increases in operating costs were mostly due to repairs and imported water. The net position decreased by nearly $1.3 million from operations. During the year, business-type activities paid $0.7 million in administrative costs which were recorded as revenues to governmental activities.
FINANCIAL ANALYSIS OF CITY FUNDS
The City uses fund accounting to provide proper financial management of the City’s resources and to demonstrate compliance with finance-related legal requirements.
Governmental funds – The objective of governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the City’s financing requirements. In particular, unreserved fund balance may serve as a useful measure of a government’s net resources available for spending at the end of the fiscal year. As of June 30, 2024, the City’s governmental funds reported combined ending fund balances of $46.6 million. Approximately $4.5 million, or 9.6% of this total amount, constitutes unassigned fund balance. The remainder of the fund balance is reported as nonspendable, restricted, committed, or assigned to indicate that it is not available for new spending because it has already been designated to pay for encumbrances, loans, prepaid expenses, or advances to other funds or has been legally restricted for other purposes.
The General Fund ended the fiscal year with a fund balance of $39.5 million, representing a net increase of $1.9 million. In comparison, in the prior fiscal year, the General Fund had a net increase of $3.0 million to fund balance.
Fiscal year 2023-2024 had an increase of $4.1 million in revenues which was due to payments received from the pier and interest rate increases, offset by an increase in expenditures of $2.9 million. The primary reason for the increase in fund balance is due to revenues over expenditures of $6.2 million offset by net transfers of $4.3 million. Net transfers increased by $2.3 million compared to the prior fiscal year.
Total governmental fund revenues increased overall by $5.1 million or 10.2% due to collecting higher tax revenues; payments regarding the pier, offset by slight reductions in licenses and permits and fines and forfeitures, and by increases in interest earnings due to rising interest rates throughout the fiscal year which caused an increase in the fair value of investments as of June 30. Overall expenditures increased by $6.0 million or 12.9%, as the City continued to support essential City services and support to residents and businesses.
Proprietary funds – The City’s proprietary funds financial statements provide the same type of information found in the government-wide financial statements, but in more detail. Unrestricted net position totaled $3.2 million and $10.4 million for the Water and Sewer Funds, respectively. The Water Fund had an operating loss of $0.8 million and the Sewer Fund also had an operating loss of $0.8 million. The City is currently going through a rate study that may address this.
City of Seal Beach
Management’s Discussion and Analysis (Unaudited) (Continued) For the Year Ended June 30, 2024
10 GENERAL FUND BUDGETARY HIGHLIGHTS
When preparing its budget, the City attempts to estimate its revenues using realistic, but conservative methods to budget its expenditure appropriations in a prudent manner. Amendments were approved during the fiscal year to the adopted budget. The fiscal year 2023-2024 General Fund’s revenue budget was adopted at $46.4 million and had amendments to taxes and intergovernmental, offset by fined and forfeitures of $1.5 million. The fiscal year 2023- 2024 General Fund’s original (adopted) budget for expenditures was $45.8 million, and the final budget was $47.8 million, a net increase of $2.0 million. The largest change was an increase of $1.3 million in Public Works due to rising labor and material cost. This increase also resulted from certain legacy contracts, which historically had lower costs, now coming in at higher amounts upon expiration and rebid.
The General Fund balance reflected a net total positive budget variance of $16.8 million when comparing actual amounts to the final amended budget for the current fiscal year. Actual revenues show a positive variance of $3.9 million or 8.4% of the final budget due to unanticipated receipts of taxes and insurance reimbursement revenues due to a case settlement. Actual expenditures of $44.2 million generated budgetary savings of $3.6 million, or 7.6% of the final budget mostly due to savings in Public Works stemming from several factors, including (1) several unexpected vacancies that were not filled promptly, which, in turn, impacted the ability to carry out the planned work; (2) funds were allocated for emergency-related purposes due to uncertain climate conditions, but not all those funds were utilized; (3) the message to overall reduce City-wide expenditures to meet future-year funding availability; and (4) carry-over of encumbrances of work that straddled two or more fiscal years. Additionally, although capital outlay was budgeted, project delivery extended across multiple fiscal years, and changes in project scope led to expenditures being lower than anticipated.
CAPITAL ASSETS
The City’s capital assets for its governmental and business-type activities as of June 30, 2024, total $121.8 million compared to $121.6 million (net of accumulated depreciation and amortization) as of June 30, 2023. The investment in capital assets includes land, land easements, building and improvements, machinery and equipment, vehicles, infrastructure, leases, subscriptions and construction in progress as summarized in the following Table 3. Additional information on the City’s capital assets can be found in Note 5 in the notes to the basic financial statements. 2024 2023* 2024 2023* 2024 2023*
Land and land easements 21,220 $ 21,220 $ - $ - $ 21,220 $ 21,220 $ Buildings and improvements 7,841 8,250 - - 7,841 8,250
Machinery and equipment 1,328 1,648 585 617 1,913 2,265 Vehicles 1,235 1,377 247 74 1,482 1,451
Infrastructure 46,871 48,751 29,434 30,767 76,305 79,518 Lease assets 203 321 - - 203 321
Subscription assets 450 706 202 284 652 990
Construction-in-progress 8,859 3,070 3,278 2,792 12,137 5,862 Totals 88,007 $ 85,343 $ 33,746 $ 34,534 $ 121,753 $ 119,877 $ * as restated
Table 3
Capital Assets, At Fiscal Year-End
(Net of Depreciation, in Thousands)
Governmental Activities Business-Type Activities Total Activities City of Seal Beach
Management’s Discussion and Analysis (Unaudited) (Continued) For the Year Ended June 30, 2024
11 During fiscal year 2023-2024, major capital projects formally completed include:
Environmental Clean Up Program Project (SD2201) - $425,576 Seal Beach Pier Emergency Pier Repair (EM2023) - $1,265,484.08 Lampson Avenue Fiber (O-ST-6) - $383,264.04
Annual ADA Improvements – Public ROW (O-ST-4):
o Sidewalk Assessment and Trip Hazard Removal Services - $114,483 o Pedestrian Improvement (Central Way at 1st Street) Project - $46,221 FY 20233-24 Annual Slurry Seal Program (STO1) - $243,888.92 Seal Beach Boulevard Water Main Repair (EM2402) - $256,456.15 LED Chevron Signs at Seal Beach Boulevard and Westminster Avenue (ST2302) - $54,275
DEBT ADMINISTRATION
As of June 30, 2024, the City had bonded debt, lease liabilities, notes payable, subscription liabilities, claims payable, and compensated absence liabilities totaling $6.3 million compared to $7.7 million at the end of the fiscal year 2022- 2023. The City’s governmental activities maintained $2.3 million in lease revenue bonds, leases, subscription liabilities, claims payable, and compensated absences versus $3.1 million last fiscal year, representing a decrease of approximately $0.8 million. This decrease reflects the payoff of the fire station bond and the Climatec as well as interest and principal payments made during fiscal year 2023-2024 in addition to an increase to leases.
The City’s business-type activities debt decreased $.5 million from $4.5 million to $4.0 million. Debt in the businesstype activities consists of lease revenue bonds, State loans for water and sewer capital improvement projects, subscription liabilities and compensated absences. The decrease reflects interest and principal payments made during fiscal year 2023-2024.
A summary of outstanding debt can be found in the following Table 4, and additional information on the City’s longterm debt can be found in Note 6 in the basic financial statements. 2024 2023 2024 2023 2024 2023
Lease revenue bonds - $ 315 $ 1,180 $ 1,385 $ 1,180 $ 1,700 $ Leases 210 546 - 210 - 546
Capital project notes - - 2,500 2,758 2,500 2,758
Subscription liabilities 456 695 205 277 661 972
Self-insured Claims Payable 171 175 - 171 - 175
Compensated absences 1,455 1,395 127 114 1,582 1,509
Total $ 2,292 $ 3,126 $ 4,012 $ 4,534 $ 6,304 $ 7,660
Table 4
Outstanding Debt, At Fiscal Year-End
(in Thousands)
Governmental Activities Business-Type Activities Total Activities ECONOMIC FACTORS AND NEXT YEAR’S BUDGETS
The City of Seal Beach economy and tax base continue to support core services for our residents, businesses, and visitors contributing to the high quality of life within the City. The City has largely emerged from the pandemicdepressed revenues due to improved economic activity. For the upcoming fiscal year, revenues are expected to continue to improve. However, challenges from high inflation and supply chain issues temper the recovering outlook.
City of Seal Beach
Management’s Discussion and Analysis (Unaudited) (Continued) For the Year Ended June 30, 2024
12 Property taxes are expected to increase as well, primarily from continued improvement in assessed value and the continued strength in the local real estate market.
The City prepared a balanced annual budget for fiscal year 2024-2025. Expenditures of the City were reduced to maintain the current level of service with capital improvement projects to be supported primarily by the City’s General Fund Balance. The revenue projections for the 2024-2025 budget year were conservative and determined in partnership with the City’s consultants.. In November 2024, Measure GG passed in Seal Beach with 68% voter approval, implementing a 0.5% increase in the local sales tax to support current essential City services and will begin in 2025. The City will continue to monitor revenue streams throughout the coming years and will adjust spending levels as necessary.
The most significant issues facing the City are the aged condition of the City’s infrastructure. The City has completed and adopted numerous infrastructure planning documents (i.e., Water Master Plan, Sewer Master Plan, Master Plan of Drainage, Facilities Master Plan, and Pavement Management Plan). These plans identify well over $160 million in needed improvements throughout the City. The City annually adopts a 5-year Capital Improvement Program (CIP) that strategically plans construction of these needed improvements. The fiscal year 2025-2029 CIP recommends approximately $35.6 million in improvements over the next 5 years, including $2.9 million for implementation of Revitalization projects. The 5-Year Capital Improvement Program identifies needs in the following areas: Buildings ($14.9M), Beach and Pier ($1.7M), Parks ($1.8M), Sewer System ($2.9M), Streets and Transportation ($11.0M), Storm Drain ($.7M), and Water System ($0.6M). It should be noted that a comprehensive Water System 5-Year CIP projection is not included and is deferred until a Water/Sewer Financial Plan/Rate Update is approved.
REQUEST FOR INFORMATION
This financial report is designed to provide the City’s citizens, taxpayers, customers, investors, and creditors with a general overview of the City’s finances and to demonstrate the City’s accountability for the funds it receives. If you have questions about this report or need additional financial information, contact the City’s Finance Department at 211 8th Street, Seal Beach, CA 90740-6379 or call (562) 431-2527.
BASIC FINANCIAL STATEMENTS
13 This page intentionally left blank.
14 GOVERNMENT-WIDE FINANCIAL STATEMENTS
15 Governmental Business-Type
Activities Activities Total
ASSETS
Current Assets:
Cash and investments 43,596,480 $ 18,270,865 $ 61,867,345 $ Accounts receivable 1,955,142 1,419,992 3,375,134
Taxes receivable 3,614,683 - 3,614,683
Lease receivable, due within one year 355,053 - 355,053 Interest receivable 389,231 - 389,231
Prepaid items 2,978,558 46,428 3,024,986
Total current assets 19,737,285 52,889,147 72,626,432
Noncurrent Assets:
Restricted cash with fiscal agent 11,347 25,082 36,429
Lease receivable, due in more than one year 9,757,574 - 9,757,574 Capital assets:
Capital assets, not being depreciated 30,078,810 3,277,791 33,356,601 Capital assets, being depreciated, net 57,274,615 30,265,628 87,540,243 Intangible capital assets, being amortized, net 653,165 201,971 855,136 Total capital assets, net 88,006,590 33,745,390 121,751,980 Total noncurrent assets 33,770,472 97,775,511 131,545,983 Total assets 53,507,757 150,664,658 204,172,415
DEFERRED OUTFLOWS OF RESOURCES
Deferred charges on refunding - 60,352 60,352
Pension related 18,828,936 1,588,749 20,417,685
Other postemployment benefits related 1,298,695 793,612 2,092,307 Total deferred outflows of resources 2,442,713 20,127,631 22,570,344 (Continued)
Primary Government
City of Seal Beach
Statement of Net Position
June 30, 2024
See accompanying Notes to the Basic Financial Statements 16 Governmental Business-Type
Activities Activities Total
LIABILITIES
Current Liabilities:
Accounts payable 2,905,229 1,420,668 4,325,897
Accrued liabilities 616,661 52,854 669,515
Accrued interest 41,449 - 41,449
Deposits payable 1,052,337 190,678 1,243,015
Retention payable 266,604 36,802 303,406
Long-term liabilities, due within one year 688,752 666,396 1,355,148 Total current liabilities 2,408,847 5,529,583 7,938,430 Long-term liabilities:
Long-term liabilities, due in more than one year 1,603,288 3,345,562 4,948,850 Net pension liabilities 48,255,007 4,213,883 52,468,890 Net other postemployment benefits liabilities 2,308,853 1,410,904 3,719,757 Total noncurrent liabilities 8,970,349 52,167,148 61,137,497 Total liabilities 11,379,196 57,696,731 69,075,927
DEFERRED INFLOWS OF RESOURCES
Pension related 1,222,874 243,576 1,466,450
Other postemployment benefits related 1,300,693 794,833 2,095,526 Leases related 10,112,627 - 10,112,627
Total deferred inflows of resources 1,038,409 12,636,194 13,674,603
NET POSITION
Net investment in capital assets 87,073,859 29,884,131 116,957,990 Restricted for:
Community development projects 1,045,996 - 1,045,996
Public safety 1,335,100 - 1,335,100
Community services 562,850 - 562,850
Public works 4,999,824 - 4,999,824
Debt service 25,082 662,234 687,316
Waste management, park in lieu, and I-405 corridor improvement 1,309,234 - 1,309,234 Total restricted 9,915,238 25,082 9,940,320
Unrestricted 13,623,652 3,470,267 17,093,919
Total net position $ 43,532,865 100,459,364 $ 143,992,229 $ (Concluded)
City of Seal Beach
Statement of Net Position (Continued)
June 30, 2024
Primary Government
See accompanying Notes to the Basic Financial Statements 17 Capital Grants
Charges for Operating Grants and
Expenses Services and Contributions Contributions Total Functions/Programs
Governmental Activities:
General government 7,833,713 $ 1,252,570 $ 2,284 $ - $ 1,254,854 $ Public safety 26,932,724 1,976,293 826,081 - 2,802,374
Community development 2,722,452 508,638 554,573 - 1,063,211 Community services 1,208,181 1,328,884 - - 1,328,884
Public works 10,766,275 4,199,836 2,848,625 1,199 7,049,660 Interest and fiscal charges 34,336 - - - -
Total governmental activities 9,266,221 49,497,681 4,231,563 1,199 13,498,983 Business-Type Activities:
Water utility 7,127,839 6,289,312 - - 6,289,312
Sewer utility 3,353,390 2,422,870 - - 2,422,870
Total business-type activities 8,712,182 10,481,229 - - 8,712,182 Total primary government $ 17,978,403 59,978,910 $ 4,231,563 $ 1,199 $ 22,211,165 $ (Continued)
Program Revenues
City of Seal Beach
Statement of Activities
For the Year Ended June 30, 2024
See accompanying Notes to the Basic Financial Statements 18 Governmental Business-Type
Activities Activities Total
Functions/Programs
Governmental Activities:
General government (6,578,859) $ - $ (6,578,859) $
Public safety (24,130,350) - (24,130,350)
Community development (1,659,241) - (1,659,241)
Community services 120,703 - 120,703
Public works (3,716,615) - (3,716,615)
Interest and fiscal charges (34,336) - (34,336)
Total governmental activities - (35,998,698) (35,998,698) Business-Type Activities:
Water Utility (838,527) - (838,527)
Sewer Utility (930,520) - (930,520)
Total business-type activities (1,769,047) - (1,769,047) Total primary government (1,769,047) (35,998,698) (37,767,745) General Revenues:
Taxes:
Property taxes, levied for general purpose 15,473,159 - 15,473,159 Sales taxes 11,494,982 - 11,494,982
Franchise taxes 1,236,189 - 1,236,189
Utility users tax 5,510,087 - 5,510,087
Transient occupancy taxes 1,919,725 - 1,919,725
Other taxes 732,341 - 732,341
Motor vehicle in lieu- unrestricted 31,179 - 31,179
Use of money and property 2,673,147 401,277 3,074,424
Other 2,076,956 - 2,076,956
Total general revenues and transfers 401,277 41,147,765 41,549,042 Changes in net position (1,367,770) 5,149,067 3,781,297 Net Position:
Beginning of year, as restated (Note 15) 95,310,297 44,900,635 140,210,932 End of year 100,459,364 $ 43,532,865 $ 143,992,229 $
(Concluded)
Net (Expense) Revenue and Changes in Net Positions
City of Seal Beach
Statement of Activities (Continued)
For the Year Ended June 30, 2024
See accompanying Notes to the Basic Financial Statements 19 This page intentionally left blank.
20 FUND FINANCIAL STATEMENTS
21 This page intentionally left blank.
22 GOVERNMENTAL FUND FINANCIAL STATEMENTS
23 This page intentionally left blank.
24 Capital Projects
Citywide Grants and Equipment Nonmajor
Special Revenue Capital Projects Governmental
General Fund Fund Funds Total
ASSETS
Cash and investments $ - 33,982,538 $ 1,148,892 $ 8,305,805 $ 43,437,235 $ Receivables:
Accounts 990,255 796,976 - 153,299 1,940,530
Taxes - 3,500,907 - 113,776 3,614,683
Interest - 389,231 - - 389,231
Leases - 10,112,627 - - 10,112,627
Due from other funds - 1,006,816 - - 1,006,816
Prepaid items - 2,978,558 - - 2,978,558
Restricted assets:
Cash and investments with fiscal agents - 11,347 - - 11,347 Total assets $ 990,255 52,779,000 $ 1,148,892 $ 8,572,880 $ 63,491,027 $
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES, AND FUND BALANCES
Liabilities:
Accounts payable $ 118,145 1,379,384 $ 904,141 $ 491,940 $ 2,893,610 $ Accrued liabilities - 601,397 - 15,264 616,661
Deposits payable - 1,052,337 - - 1,052,337
Due to other funds 840,260 - - 166,556 1,006,816
Retentions payable 31,850 22,300 157,404 55,050 266,604 Total liabilities 990,255 3,055,418 1,061,545 728,810 5,836,028 Deferred inflow of resources:
Unavailable revenue 141,900 761,934 - - 903,834
Leases - 10,112,627 - - 10,112,627
Total deferred inflow of resources 761,934 10,254,527 - - 11,016,461 Fund Balances:
Nonspendable 2,978,558 - - - 2,978,558
Restricted 1,309,234 - - 7,844,070 9,153,304
Committed 23,224,408 - 87,347 - 23,311,755
Assigned 6,714,071 - - - 6,714,071
Unassigned (deficit) 5,242,784 (761,934) - - 4,480,850
Total fund balances (761,934) 39,469,055 87,347 7,844,070 46,638,538 Total liabilities, deferred inflow of
resources and fund balances $ 990,255 52,779,000 $ 1,148,892 $ 8,572,880 $ 63,491,027 $ City of Seal Beach
Balance Sheet
June 30, 2024
Governmental Funds
See accompanying Notes to the Basic Financial Statements 25 Total Fund Balances - Total Governmental Funds $ 46,638,538 Nondepreciable $ 30,078,810
Depreciable, net of $582,469 reported in Internal Service Funds 56,692,146 Amortizable, net of $200,390 reported in Internal Service Funds 452,775 87,223,731 Lease liabilities $ (3,046)
Subscription liabilities (455,855)
Claims and judgments (171,203)
Compensated absences (2,084,814) (1,454,710)
Pension related deferred outflows of resources 18,828,936 $ Net pension liability (48,255,007)
Pension related deferred inflows of resources (1,222,874) (30,648,945) OPEB related deferred outflows of resources 1,298,695 $ Net OPEB liability (2,308,853)
OPEB related deferred inflows of resources (1,300,693) (2,310,851) 903,834
737,871
Net Position of Governmental Activities $ 100,459,364
Long-term liabilities are not due and payable in the current period and accordingly are not reported as fund liabilities. All liabilities, both current and long-term, net of $207,226 reported in Internal Service Funds, are reported in the Statement of Net Position:
Capital assets used in governmental activities were not current financial resources. Therefore, they were not reported in the Governmental Funds Balance Sheet.
Internal Service Funds were used by management to charge the costs of certain activities, such as insurance and equipment replacement to individual funds. The assets and liabilities of the Internal Service Funds were included in the governmental activities in the Government-Wide Statement of Net Position.
Revenue reported as unavailable revenue in the governmental funds when it is not received soon enough after year-end to be considered available. The availability criteria does not apply to the Government-Wide Financial Statements and, therefore, the revenue is recognized when eligibility requirements are met and earned.
Net other postemployment benefits liabilities and the related deferred outflows of resources and deferred inflows of resources are not due and payable in the current period or not available for current expenditures and are not reported in the governmental fund financial statements:
Net pension liabilities and the related deferred outflows of resources and deferred inflows of resources are not due and payable in the current period or not available for current expenditures and are not reported in the governmental fund financial statements:
City of Seal Beach
Reconciliation of the Governmental Funds Balance Sheet to the June 30, 2024
Government-Wide Statement of Net Position
Amounts reported for governmental activities in the Statement of Net Position were reported differently because:
See accompanying Notes to the Basic Financial Statements 26 Capital Projects
Citywide Grants and Equipment Nonmajor
General Special Revenue Capital Projects Governmental
Fund Fund Fund Funds Total
Revenues:
Taxes 36,002,178 $ - $ - $ 364,304 $ 36,366,482 $
Licenses and permits 939,640 - - - 939,640
Intergovernmental 1,789,580 801,754 - 3,040,775 5,632,109 Charges for services 6,674,619 - 22,840 93,847 6,791,306 Use of money and property 2,844,020 - - 176,447 3,020,467 Fines and forfeitures 1,402,597 - - - 1,402,597
Contributions 24,471 - - 45,000 69,471
Miscellaneous 661,060 - - - 661,060
Total revenues 801,754 50,338,165 22,840 3,720,373 54,883,132 Expenditures:
Current:
General government 7,374,474 - 98,146 73,544 7,546,164
Public safety 24,716,603 40,000 167,177 584,817 25,508,597 Community development 2,325,464 - - 373,863 2,699,327
Community services 1,399,938 - - - 1,399,938
Public works 7,304,526 156,575 1,047,870 237,693 8,746,664 Capital outlay 510,685 670,607 2,831,905 2,001,692 6,014,889 Debt service:
Principal retirement 493,805 - - 315,000 808,805
Interest and fiscal charges 25,235 - - 8,845 34,080
Total expenditures 867,182 44,150,730 4,145,098 3,595,454 52,758,464 Revenues over (under) expenditures (65,428) 6,187,435 (4,122,258) 124,919 2,124,668 Other Financing Sources (Uses):
Transfers in 109,000 - 4,069,624 442,713 4,621,337
Transfers out (4,414,032) (98,305) - (109,000) (4,621,337) Total other financing sources (uses): (98,305) (4,305,032) 4,069,624 333,713 - Net change in fund balances (163,733) 1,882,403 (52,634) 458,632 2,124,668 Fund Balances:
Beginning of year, as restated (Note 15) 37,586,652 (598,201) 139,981 7,385,438 44,513,870 End of year $ (761,934) 39,469,055 $ 87,347 $ 7,844,070 $ 46,638,538 $ City of Seal Beach
Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
For the Year Ended June 30, 2024
See accompanying Notes to the Basic Financial Statements 27 Net Change in Fund Balances - Total Governmental Funds $ 2,124,668 Capital assets used in governmental activities are not financial resources and therefore are not reported in governmental funds.
Capital outlay, net of $0 reported in Internal Service Fund 6,014,889 $ Depreciation and amortization, net of $266,364 reported in Internal Service Fund (2,942,534) Net effect on disposal of capital assets, net of $13,344 reported in Internal Service Fund (129,371) 2,942,984 Repayment of debt principal, net of $80,587 reported in Internal Service Fund, is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the Statement of Net Position. 808,805
Interest expense on long-term debt is reported in the Statement of Activities, but do not require the use of current financial resources. Therefore, interest is reported as an expenditure in governmental funds. This amount represents the change in accrued interest from the prior year. 3,509 Claims and judgment changes reported in the Statement of Activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds. (114,731) Compensated absences were reported in the Government-Wide Statement of Activities, but they do not require the use of current financial resources. Therefore, compensated absences were not reported as expenditures in the governmental funds. 59,287 Certain pension income (expenses) reported in the Statement of Activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds, net of contribution made after the measurement period in the amount of $5,218,453. (1,201,521) Certain other postemployment benefits income (expenses) reported in the Statement of Activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds, net of contribution made after the measurement period in the amount of $990,171. 956,090
Revenues reported as unavailable revenue in the governmental funds and recognized in the Statement of Activities. (238,443)
Internal Service Funds are used by management to charge the costs of certain activities, such as insurance and equipment replacement, to individual funds. The net revenue of the Internal Service Funds is reported in governmental activities. (191,581)
Change in net position of governmental activities $ 5,149,067 Governmental activities in the Statement of Activities were reported differently because:
City of Seal Beach
Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, For the Year Ended June 30, 2024
and Changes in Fund Balances to the Government-Wide Statement of Activities See accompanying Notes to the Basic Financial Statements 28 PROPRIETARY FUND FINANCIAL STATEMENTS
29 Governmental
Activities
Internal
Water Utility Sewer Utility Total Service Funds
ASSETS
Current Assets:
Cash and investments 6,417,613 $ 11,853,252 $ 18,270,865 $ 159,245 $ Accounts receivable 462,319 957,673 1,419,992 14,612
Prepaid items 23,214 23,214 46,428 -
Total current assets 12,338,785 7,398,500 19,737,285 173,857 Noncurrent Assets:
Restricted cash 25,082 - 25,082 -
Capital assets, not being depreciated 2,660,703 617,088 3,277,791 - Capital assets, net of accumulated depreciation 14, 16,010,113 255,515 30,265,628 582,469 Intangible assets, net of accumulated amortization 90,853 111,118 201,971 200,390 Total capital assets 17,027,336 16,718,054 33,745,390 782,859 Total noncurrent assets 16,718,054 17,052,418 33,770,472 782,859 Total Assets 29,056,839 24,450,918 53,507,757 956,716
DEFERRED OUTFLOWS OF RESOURCES
Deferred charges on refunding - 60,352 60,352 -
Pension related items 966,422 622,327 1,588,749 -
Other postemployment benefits related items 439,384 354,228 793,612 - Total deferred outflows of resources 1,036,907 1,405,806 2,442,713 - (Continued)
Enterprise Funds
June 30, 2024
Proprietary Funds
Statement of Net Position
City of Seal Beach
Business-Type Activities
See accompanying Notes to the Basic Financial Statements 30 Governmental
Activities
Internal
Water Utility Sewer Utility Total Service Funds
LIABILITIES
Current Liabilities:
Accounts payable 1,394,138 26,530 1,420,668 11,619
Accrued liabilities 29,953 22,901 52,854 -
Accrued interest 713 40,736 41,449 -
Retention payable 36,802 - 36,802 -
Deposits payable 181,108 9,570 190,678 -
Compensated absences, due within one year 7,005 21,958 28,963 - Long-term debt, due within one year 170,405 467,028 637,433 81,803 Total current liabilities 588,723 1,820,124 2,408,847 93,422 Noncurrent Liabilities:
Compensated absences, due in more than one year 55,920 42,266 98,186 - Long-term debt, due in more than one year 296,997 2,950,379 3,247,376 125,423 Net pension liabilities 2,563,267 1,650,616 4,213,883 - Net other postemployment benefits liabilities 781,149 629,755 1,410,904 - Total noncurrent liabilities 5,273,016 3,697,333 8,970,349 125,423 Total liabilities 5,861,739 5,517,457 11,379,196 218,845
DEFERRED INFLOW OF RESOURCES
Pension related items 148,165 95,411 243,576 -
Other postemployment benefits related items 440,060 354,773 794,833 - Total deferred inflows of resources 450,184 588,225 1,038,409 -
NET POSITION
Net investment in capital assets 16,523,132 13,360,999 29,884,131 575,633 Restricted for debt service 25,082 - 25,082 -
Unrestricted 3,202,828 10,420,824 13,623,652 162,238
Total net position $ 23,781,823 19,751,042 $ 43,532,865 $ 737,871 $ (Concluded)
Enterprise Funds
City of Seal Beach
Statement of Net Position (Continued)
Proprietary Funds
June 30, 2024
Business-Type Activities
See accompanying Notes to the Basic Financial Statements 31 This page intentionally left blank.
32 Governmental
Activities
Internal
Water Utility Sewer Utility Total Service Funds
OPERATING REVENUES:
Sales and service charges 6,286,928 $ 2,421,972 $ 8,708,900 $ 137,000 $ Miscellaneous 2,384 898 3,282 -
Total operating revenues 2,422,870 6,289,312 8,712,182 137,000 OPERATING EXPENSES:
Personnel expenses 2,017,372 1,451,293 3,468,665 -
Operating expenses 4,572,127 769,267 5,341,394 60,511
Amortization and depreciation expenses 528,399 996,493 1,524,892 266,364 Total operating expenses 3,217,053 7,117,898 10,334,951 326,875 Operating loss (794,183) (828,586) (1,622,769) (189,875) NONOPERATING INCOME (LOSS):
Interest revenues 143,506 257,771 401,277 -
Interest expenses (9,941) (136,337) (146,278) (3,765)
Loss on sale of assets - - - 2,059
Total nonoperating income (loss) 121,434 133,565 254,999 (1,706) Changes in net position (672,749) (695,021) (1,367,770) (191,581) NET POSITION:
Beginning of year, as restated (Note 15) 20,446,063 24,454,572 44,900,635 929,452 End of year 19,751,042 $ 23,781,823 $ 43,532,865 $ 737,871 $ Enterprise Funds
Business-Type Activities
For the Year Ended June 30, 2024
Statement of Revenues, Expenses, and Changes in Net Position City of Seal Beach
Proprietary Funds
See accompanying Notes to the Basic Financial Statements 33 Governmental
Activities
Internal
Water Utility Sewer Utility Total Service Funds
CASH FLOWS FROM OPERATING ACTIVITIES:
Cash received from customers and users 6,099,775 $ 2,356,164 $ 8,455,939 $ 122,388 $ Cash paid to suppliers for goods and services (893,068) (4,236,255) (5,129,323) (78,342) Cash paid to employees for services (1,704,177) (1,018,847) (2,723,024) - Net cash provided by operating activities 444,249 159,343 603,592 44,046
CASH FLOWS FROM CAPITAL AND
RELATED FINANCING ACTIVITIES:
Acquisition of capital assets (83,098) (640,064) (723,162) - Proceed on disposal of assets - - - 15,403
Principal paid on long-term liabilities (84,857) (450,660) (535,517) (80,587) Interest paid on long-term liabilities (10,004) (128,558) (138,562) (3,765) Net cash used in capital and
related financing activities (662,316) (734,925) (1,397,241) (68,949)
CASH FLOWS FROM INVESTING
ACTIVITIES:
Interest received 143,506 257,771 401,277 -
Net cash provided by investing activities 257,771 143,506 401,277 - Net change in cash and cash equivalents 39,704 (432,076) (392,372) (24,903) CASH AND CASH EQUIVALENTS:
Beginning of year 6,874,771 11,813,548 18,688,319 184,148 End of year $ 11,853,252 6,442,695 $ 18,295,947 $ 159,245 $
RECONCILIATION OF CASH AND CASH
EQUIVALENTS:
Cash and investments 6,417,613 $ 11,853,252 $ 18,270,865 $ 159,245 $ Restricted cash 25,082 - 25,082 -
Total cash and cash equivalents $ 11,853,252 6,442,695 $ 18,295,947 $ 159,245 $ (Continued)
Enterprise Funds
City of Seal Beach
Statement of Cash Flows
Proprietary Funds
For the Year Ended June 30, 2024
Business-Type Activities
See accompanying Notes to the Basic Financial Statements 34 Governmental
Activities
Internal
Water Utility Sewer Utility Total Service Funds
Reconciliation of Operating Income (Loss) to
to Net Cash Provided by Operating Activities:
Operating income (loss) (828,586) $ (794,183) $ (1,622,769) (189,875) $ Adjustments to reconcile operating income
(loss) to net cash provided by (used in)
operating activities:
Amortization and depreciation expenses 528,399 996,493 1,524,892 266,364 Changes in assets and liabilities:
(Increase)/decrease in accounts receivables (203,616) (67,102) (270,718) (14,612) (Increase)/decrease in prepaid items 3,270 (23,214) (19,944) - (Increase)/decrease in deferred outflows of
resources related to pensions 6,946 (31,923) (24,977) - (Increase)/decrease in deferred outflows of
resources related to OPEB (106,473) (152,298) (258,771) - Increase/(decrease) in accounts payable 332,602 (100,587) 232,015 (17,831) Increase/(decrease) in accrued liabilities 6,969 9,164 16,133 - Increase/(decrease) in deposits payable 14,079 396 14,475 - Increase/(decrease) in compensated absences (1,826) 15,101 13,275 - Increase/(decrease) in net pension liabilities 203,839 219,487 423,326 - Increase/(decrease) in net OPEB liabilities (101,519) 94,366 (7,153) - Increase/(decrease) in deferred inflows of
resources related to pensions (92,830) (50,766) (143,596) - Increase/(decrease) in deferred inflows of
resources related to OPEB 398,089 329,315 727,404 -
Net cash provided by operating activities $ 444,249 159,343 $ 603,592 $ 44,046 $ NONCASH ITEM:
Amortization of deferred charges $ 12,070 - $ 12,070 $ - $ (Concluded)
Enterprise Funds
City of Seal Beach
Statement of Cash Flows (Continued)
Proprietary Funds
For the Year Ended June 30, 2024
Business-Type Activities
See accompanying Notes to the Basic Financial Statements 35 This page intentionally left blank.
36 FIDUCIARY FUND FINANCIAL STATEMENTS
37 This page intentionally left blank.
38 Custodial
Funds
ASSETS
Cash and investments $ 646,737
Receivables:
Accounts 736
Taxes 4,284
Restricted investments with fiscal agent 1,026,002
Total assets 1,677,759
LIABILITIES
Current liabilities:
Interest payable 96,724
Total current liabilities 96,724
Total liabilities 96,724
NET POSITION
Restricted for
Individual, organization and other government $ 1,581,035 Total fiduciary net position
June 30, 2024
Statement of Fiduciary Net Position
City of Seal Beach
Fiduciary Funds
See accompanying Notes to the Basic Financial Statements 39 Custodial
Funds
ADDITIONS:
Assessment revenue collected $ 836,110
Investment income 59,744
Total additions 895,854
DEDUCTIONS:
Return of deposits 12,939
Payment of special assessment district debt service 816,632 Total deductions 829,571
Change in net position 66,283
NET POSITION:
Beginning of year 1,514,752
End of year $ 1,581,035
City of Seal Beach
Statement of Change in Fiduciary Net Position
Fiduciary Funds
For the Year Ended June 30, 2024
See accompanying Notes to the Basic Financial Statements. 40 41
NOTES TO THE BASIC FINANCIAL STATEMENTS
42 This page intentionally left blank.
City of Seal Beach
Index to the Notes to the Basic Financial Statements
For the Year Ended June 30, 2024
43 Page
Note 1 – Summary of Significant Accounting Policies ..................................................................................... 45 A. Financial Reporting Entity .............................................................................................................. 45 B. Basis of Accounting and Measurement Focus ................................................................................ 46 C. Cash and Investments ..................................................................................................................... 48 D. Fair Value Measurement ................................................................................................................. 49 E. Property Taxes Receivable ............................................................................................................. 49 F. Lease Receivable ............................................................................................................................ 49 G. Prepaid Items .................................................................................................................................. 50 H. Interfund Transactions .................................................................................................................... 50 I. Capital Assets ................................................................................................................................. 50 J. Unearned and Unavailable Revenue ............................................................................................... 51 K. Compensated Absences Payable ..................................................................................................... 51 L. Claims Payable ............................................................................................................................... 52 M. Pensions .......................................................................................................................................... 52 N. Other Postemployment Benefits ..................................................................................................... 52 O. Deferred Outflows/Inflows of Resources ....................................................................................... 53 P. Long-Term Liabilities ..................................................................................................................... 53 Q. Lease Liabilities .............................................................................................................................. 53 R. Subscription Liabilities ................................................................................................................... 54 S. Net Position .................................................................................................................................... 54 T. Fund Balances ................................................................................................................................. 55 U. Use of Estimates ............................................................................................................................. 56 V. Tax Abatement ................................................................................................................................ 56 W. Implementation of New GASB Pronouncements ........................................................................... 56 Note 2 – Cash and Investments .......................................................................................................................... 56 A. Demand Deposits ............................................................................................................................ 57 B. Investments Authorized by the California Government Code and the City's Investment Policy ................................................................................................................. 57 C. Investments Authorized by Debt Agreements ................................................................................ 58 D. Fair Value Measurement ................................................................................................................. 58 E. Risk Disclosures ............................................................................................................................. 59 F. Investment in Local Agency Investment Fund (“LAIF”) ............................................................... 61 Note 3 – Lease Receivable ................................................................................................................................... 61 Note 4 – Interfund Transactions ........................................................................................................................ 62 A. Due From/To Other Funds .............................................................................................................. 62 B. Transfers ......................................................................................................................................... 62 Note 5 – Capital Assets ........................................................................................................................................ 63 Note 6 – Long-Term Liabilities .......................................................................................................................... 65 A. Governmental Activities ................................................................................................................. 65 B. Business-Type Activities ................................................................................................................ 67 City of Seal Beach
Index to the Notes to the Basic Financial Statements (Continued) For the Year Ended June 30, 2024
44 Page
Note 7 – Non-City Obligations ........................................................................................................................... 70 A. Heron Pointe Community Facilities District No. 2002-01 ............................................................ 70 B. Pacific Gateway Business Center Community Facilities District No. 2005-01 ............................ 70 Note 8 – Risk Management and Self Insurance Program ............................................................................... 70 A. Description of Self-Insurance Pool Pursuant to Joint Powers Agreement ..................................... 70 B. Primary Self-Insurance Programs of the Authority ....................................................................... 70 C. Purchased Insurance ...................................................................................................................... 71 D. Adequacy of Protection ................................................................................................................. 72 E. Claims Activity .............................................................................................................................. 72 Note 9 – Defined Benefit Pension Plans ............................................................................................................ 72 A. General Information about the Pension Plan ................................................................................. 72 B. Pension Liabilities, Pension Expenses, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pension ............................................................. 75 Note 10 – Other Postemployment Benefits (“OPEB”) Plan ............................................................................ 79 A. General Information about the OPEB Plan .................................................................................... 79 B. Net OPEB Liability ........................................................................................................................ 80 C. Changes in the Net OPEB Liability ............................................................................................... 81 D. OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB ................................................................................................... 82 Note 11 – Net Investment in Capital Assets ...................................................................................................... 83 Note 12 – Classification of Fund Balances ........................................................................................................ 84 Note 13 – Commitments and Contingencies ..................................................................................................... 85 A. Commitments ................................................................................................................................. 85 B. Contingencies ................................................................................................................................ 85 C. Grants ............................................................................................................................................. 85 Note 14 – Individual Fund Disclosure ............................................................................................................... 85 Note 15 – Prior Period Adjustments ................................................................................................................. 86 A. Government-Wide Financial Statements ....................................................................................... 86 B. Governmental Fund Financial Statements ..................................................................................... 86 C. Enterprise Fund Financial Statements ........................................................................................... 86 D. Internal Service Fund Financial Statements .................................................................................. 86 City of Seal Beach
Notes to the Basic Financial Statements
For the Year Ended June 30, 2024
45 Note 1 – Summary of Significant Accounting Policies
The basic financial statements of the City of Seal Beach, California, (the “City”) have been prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”) as applied to governmental agencies. The Governmental Accounting Standards Board (“GASB”) is the accepted standard setting body for establishing governmental accounting and financial reporting principles. The following is a summary of the City’s significant policies:
A. Financial Reporting Entity
The City was incorporated on October 27, 1915, under the laws of the State of California and enjoys all the rights and privileges applicable to a charter city. It is governed by an elected five-member council. As required by U.S.
GAAP these financial statements present the City (the primary government and its component units). The component units discussed below are included in the reporting entity because of their operational or financial relationships with the City.
In evaluating how to define the City for financial reporting purposes, management has considered all potential component units. The primary criteria for including a potential component unit within the reporting entity are the governing body’s financial accountability and a financial benefit or burden relationship and whether it is misleading to exclude. A primary government is financially accountable and shares a financial benefit or burden relationship, if it appoints a voting majority of an organization’s governing body and it is able to impose its will on the organization, or if there is a potential for the organization to provide specific financial benefits to, or impose specific financial burdens on the primary government. A primary government may also be financially accountable if an organization is fiscally dependent on the primary government regardless of whether the organization has a separately elected governing board, a governing board appointed by a higher level of government, or a jointly appointed board, and there is a potential for the organization to provide specific financial benefits to, or impose specific financial burdens on the primary government.
Blended Component Units
Management determined that the following entities should be reported as blended component units based on the criteria above. Although the following entities are legally separate from the City, they have been “blended” as though they are part of the City because the component units’ governing bodies are substantially the same as the City’s and there is a financial benefit or burden relationship between the City and the component units; and management of the City has operational responsibilities for the component units; and/or the component units provide services entirely, or almost entirely, to the City or otherwise exclusively, or almost exclusively, benefits the City, even though they do not provide services directly to it.
The Seal Beach Public Financing Authority (the “Authority”) was formed May 8, 2000, pursuant to Articles 1 through 4 of Chapter 5, Division 7, Title 1 of the California Government Code, to create a joint exercise of powers authority between the City and the former Seal Beach Redevelopment Agency. The City Council of the City is the governing board. Management of the primary government has operational responsibility for the blended component unit. The Authority was formed to undertake the financing of public capital improvements.
On June 12, 2017, the City Council adopted Resolution No. 6741, to create the Parking Authority, and the Parking Authority became a new member to the Authority. On the same date, the Successor Agency Board of Directors adopted Resolution No. SA 17-3, approving the Successor Agency’s withdrawal of its Authority membership. On June 28, 2017, the Oversight Board to the Successor Agency adopted Resolution No. OB17-03, approving such withdrawal. Resolution No. OB17-03 became effective upon the State of California Department of Finance’s approval, received by the Successor Agency on August 18, 2017. The Authority does not issue separate financial statements.
City of Seal Beach
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2024
46 Note 1 – Summary of Significant Accounting Policies (Continued) A. Financial Reporting Entity (Continued)
Blended Component Units (Continued)
The Seal Beach Parking Authority (the “Parking Authority”) was formed on June 12, 2017, pursuant to the Part 2 of Division 18 of the California Streets and Highway Code. The Parking Authority is governed by the Board of Directors which is the City Council of the City of Seal Beach. The Parking Authority is blended into the general fund. The Parking Authority does not issue separate financial statements.
The Seal Beach Cable Communications Foundation (the “Foundation”) was organized under the laws of the State of California on August 27, 1984, to foster and promote civic advancement through activities related to cable communications, community promotion, and other public services deemed appropriate by the foundation. The Foundation is governed by a board of directors consisting of seven members, all appointed by the City Council of the City of Seal Beach. The Foundation is blended with the City as a special revenue fund. The Foundation does not issue separate financial statements.
B. Basis of Accounting and Measurement Focus
The accounts of the City are organized on the basis of funds, each of which is considered a separate accounting entity. The operations of each fund are accounted for by providing a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues and expenditures or expenses, as appropriate. City resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.
Government-Wide Financial Statements
The government-wide financial statements are presented on an “economic resources” measurement focus and the accrual basis of accounting. Accordingly, all of the City’s assets, deferred outflows of resources, liabilities, and deferred inflows of resources, including capital assets, as well as infrastructure assets, and long-term liabilities, are included in the accompanying Statement of Net Position. The Statement of Activities presents changes in net position. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which the liability is incurred. Fiduciary activities of the City are not included in these statements.
Certain types of transactions are reported as program revenues for the City in three categories:
Charges for services
Operating grants and contributions
Capital grants and contributions
Certain eliminations have been made in regards to interfund activities, payables and receivables. All internal balances in the statement of net position have been eliminated. In the statement of activities, internal service fund transactions have been included in the governmental activities. The following interfund activities have been eliminated:
Due from and to other funds, which are short-term loans within the primary government Except between Governmental and Business-Type Activities, transfers in and out, which are flows of assets between funds without the requirement for repayment City of Seal Beach
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2024
47 Note 1 – Summary of Significant Accounting Policies (Continued) B. Basis of Accounting and Measurement Focus (Continued) Governmental Fund Financial Statements (Continued)
All governmental funds are accounted for on a spending, or “current financial resources” measurement focus and the modified accrual basis of accounting. Accordingly, only current assets, current liabilities, and deferred inflows of resources are included on the balance sheet. The statement of revenues, expenditures and changes in fund balances presents increases (revenue and other financing sources) and decreases (expenditures and other financing uses) in fund balances. Under the modified accrual basis of accounting, revenues are recognized in the accounting period in which they become both measurable and available to finance expenditures of the current period.
Revenues are recorded when received in cash, except those revenues subject to accrual (generally 60 days after year-end) which are recognized when measurable and available. The primary revenue sources that have been treated as susceptible to accrual by the City are property taxes, intergovernmental revenues and other taxes.
Business license fees are recorded as received. Expenditures are recorded in the accounting period in which the related fund liability is incurred. An exception to this general rule is principal and interest on long-term debt which is recognized when due.
Reconciliations of the fund financial statements to the government-wide financial statements are provided to explain the differences.
The City reports the following major Governmental Funds:
General Fund – The General Fund is the City’s principal operating fund. It accounts for all revenues and expenditures used to finance the traditional services associated with a municipal government except those required to be accounted for in another fund.
Citywide Grants Special Revenue Fund – The Citywide Grants Special Revenue Fund is used to account for various Federal and State grants that are restricted to expenditures for specific projects or purposes.
Capital Projects and Equipment Capital Projects Fund – To account for major capital projects with various revenues sources but exclude the Water and Sewer Capital Improvement Fund. These sources get transferred into the Capital Projects and Equipment Projects Fund.
Proprietary Fund Financial Statements
Proprietary Fund Financial Statements include a Statement of Net Position, a Statement of Revenues, Expenses and Changes in Net Position, and a Statement of Cash Flows for each major Proprietary Fund.
Proprietary funds are accounted for using the "economic resources" measurement focus and the accrual basis of accounting. Accordingly, all assets, deferred outflows of resources, liabilities (whether current or noncurrent), and deferred inflows of resources are included on the Statement of Net Position. The Statement of Revenues, Expenses and Changes in Fund Net Position presents increases (revenues) and decreases (expenses) in total Net Position. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which the liability is incurred. In these funds, receivables have been recorded as revenue and provisions have been made for uncollectible amounts.
City of Seal Beach
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2024
48 Note 1 – Summary of Significant Accounting Policies (Continued) B. Basis of Accounting and Measurement Focus (Continued) Proprietary Fund Financial Statements (Continued)
Operating revenues in the proprietary funds are those revenues that are generated from the primary operations of the fund. All other revenues are reported as non-operating revenues. Operating expenses are those expenses that are essential to the primary operations of the fund. All other expenses are reported as non-operating expenses.
The City reports the following major Proprietary Funds:
Water Utility Enterprise Fund – This fund accounts for the capital, operation and maintenance of the City’s water distribution system.
Sewer Utility Enterprise Fund – This fund accounts for the financial transactions of the City’s wastewater collection system.
A separate column representing internal service funds is also presented in these statements. However, internal service balances and activities have been combined with the governmental activities in the Government-Wide Financial Statements. The City has a Vehicle Replacement Internal Service Fund and an Information Technology Internal Service Fund that provides services directly to other City funds.
Fiduciary Fund Financial Statements
Fiduciary fund financial statements include a Statement of Net Position and a Statement of Changes in Fiduciary Net Position. The City’s fiduciary funds represent custodial funds. The custodial funds are accounted for on the full accrual basis of accounting where the assets associated with the activity are controlled by the City and the assets are not derived 1) solely from the government’s own-source revenues or 2) from government-mandated nonexchange transactions or voluntary nonexchange transactions.
The City reports the following fiduciary fund:
Custodial Funds – To accounts for assets for the benefit of individuals and the City does not have administrative involvement with the assets or direct financial involvement with the assets or for the benefit of organizations or other governments that are not part of the City. In addition, the assets are not derived from the City’s provision of goods or services to those individuals, organizations, or other governments. The custodial funds account for the deposits for individuals and organizations and the debt service and related expenses for the Heron Pointe and Pacific Gateway Community Facility Districts.
C. Cash and Investments
The City’s cash and cash equivalents are comprised of cash on hand, demand deposits, and short-term investments with original maturity of three months or less from the date of acquisition. All cash and investments of proprietary funds are held in the City’s investment pool. These cash pools have the general characteristics of a demand deposit account, therefore, all cash and investments in the proprietary funds are considered cash and cash equivalents for statement of cash flows purposes.
City of Seal Beach
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2024
49 Note 1 – Summary of Significant Accounting Policies (Continued) D. Fair Value Measurement
Investments, unless otherwise specified, recorded at fair value in the financial statements, are categorized based upon the level of judgment associated with the inputs used to measure their fair value.
The three levels of the fair value measurement hierarchy are described below:
Level 1 – Inputs are unadjusted, quoted prices for identical assets or liabilities in active markets at the measurement date.
Level 2 – Inputs, other than quoted prices included in Level 1, that are observable for the assets or liabilities through corroboration with market data at the measurement date. Level 3 – Unobservable inputs that reflect management’s best estimate of what market participants would use in pricing the assets or liabilities at the measurement date.
E. Property Taxes Receivable
Property tax revenue is recognized in the fiscal year for which the taxes have been levied providing they become available. Available means due, or past due and receivable within the current period and collected within the current period or expected to be collected soon enough thereafter (not to exceed 60 days) to be used to pay liabilities in the current period.
Under California law, property taxes are assessed and collected by the counties at up to 1% of assessed value, plus other increases approved by the voters. The property taxes go into a pool, and are then allocated to the cities based on complex formulas.
The property tax calendar is as follows:
Lien Date: January 1
Levy Date: July 1
Due Date: First Installment - November 1
Second Installment - February 1
Delinquent Date: First Installment - December 11
Second Installment - April 11
F. Lease Receivable
The City is a lessor for leases of land and buildings and recognizes leases receivable and deferred inflows of resources in the financial statements. Variable payments based on future performance or usage of the underlying asset are not included in the measurement of the lease receivable.
At the commencement of a lease, the lease receivable is measured at the present value of payments expected to be received during the lease term. The City established a threshold of $50,000 for lease receivables. Subsequently, the lease receivable is reduced by the principal portion of lease payments received. The deferred inflows of resources are initially measured as the initial amount of the lease receivable, adjusted for lease payments received at or before the lease commencement date. Subsequently, the deferred inflows of resources are recognized as revenue over the life of the lease term in a systematic and rational method. The City used the interest method of revenue recognition.
City of Seal Beach
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2024
50 Note 1 – Summary of Significant Accounting Policies (Continued) F. Lease Receivable (Continued)
Key estimates and judgments include how the City determines (1) the discount rate it uses to discount the expected lease receipts to present value, (2) lease term, and (3) lease receipts. The City uses incremental borrowing rate (IBR) provided by the financial institution at July 1, 2021 for existing leases or the current rate at the time a new lease is executed. The lease term includes the noncancelable period of the lease plus any option periods that are likely to be exercised.
Lease receipts included in the measurement of the lease receivable are composed of fixed payments from the lessee.
The City monitors changes in circumstances that would require a remeasurement of its lease and will remeasure the lease receivable and deferred inflows of resources if certain changes occur that are expected to significantly affect the amount of the lease receivable.
G. Prepaid Items
Prepaid items are payments made to vendors for services that will benefit periods beyond the fiscal year ended.
The City uses the consumption method to account for prepaid items.
H. Interfund Transactions
Transactions between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as “due from/to other funds” (i.e., current portion of interfund loans). These are typically routine and temporary cash flow assistance from the General Fund to other funds in advance of receiving grant funds or other types of revenue.
Transactions which move resources from a fund receiving revenue to the fund through which the resources are expended are recorded as transfers.
I. Capital Assets
Capital assets, which include land, buildings, improvements, equipment, furniture, and infrastructure assets (e.g., roads, sidewalks, and similar items), are recorded at historical cost or estimated historical if purchased or constructed. Donated capital assets are valued at the estimated acquisition value on the date donated. City policy has set the capitalization threshold for reporting capital assets with an initial, individual cost of more than $5,000 and an estimated useful life of one year or more.
The City defines infrastructure as the basic physical assets that allow the City to function. The assets include street network, street appurtenances, and storm drains.
Major outlays for capital assets and improvements are capitalized as projects are constructed. Interest incurred during the construction phase of capital assets of business-type activities is included as part of the capitalized value of the assets constructed. The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized.
City of Seal Beach
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2024
51 Note 1 – Summary of Significant Accounting Policies (Continued) I. Capital Assets (Continued)
The City established a threshold to recognize a right-to-use including lease asset or subscription-based information technology arrangements (“SBITA”) asset (“subscription assets”) in the government-wide financial statements and proprietary fund financial statements right-to-use asset over $5,000.
Lease assets are recorded at the amount of the initial measurement of the lease liabilities and adjusted by any lease payments made to the lessor at or before the commencement of the lease term, less any lease incentives received at or before the commencement of the lease term along with any initial direct costs that are ancillary charges necessary to place the lease assets into service. Lease assets are amortized using the straight-line method over the shorter of the lease term or the useful life of the underlying asset, unless the lease contains a purchase option that the City has determined is reasonably certain of being exercised. In this case, the lease asset is amortized over the useful life of the underlying asset.
Subscription assets are recorded at the amount of the initial measurement of the SBITA liabilities (“subscription liabilities”) and adjusted by any subscription payments to the SBITA vendor at or before the commencement of the subscription term, less any incentives received from the SBITA vendor at or before the commencement of the subscription term along with subscription implementation costs. Subscription assets are amortized over the shorter of the subscription term or the useful life of the underlying IT assets.
All other capital assets used in operations are depreciated over their estimated useful using the straight-line method. The lives used for depreciation purposes are as follows:
Assets Years
Building and Improvements 20-99
Machinery and Equipment 5-50
Vehicles 4-10
Infrastructure 20-60
J. Unearned and Unavailable Revenue
Unearned revenue is reported for transactions for which revenue has not yet been earned. Typical transactions recorded as unearned revenues in the government-wide and fund financial statements are grant revenues received in advance.
In the governmental fund financial statements, unavailable revenue is reported when transactions have not yet met the revenue recognition criteria based on the modified accrual basis of accounting. The City reports unavailable revenue when an asset is reported in governmental fund financial statements but the revenue is not collected within the availability period (within 60 days of year-end).
K. Compensated Absences Payable
City employees have vested interest in varying levels of vacation, sick leave and compensatory time based on their length of employment. It is the policy of the City to pay all accumulated vacation pay and all or a portion of sick pay when an employee retires or terminates. The long-term amount is included as a liability in the governmental activities of the government-wide financial statements. A liability for these amounts is reported in governmental funds only if they have matured, for example, as a result of employee resignations and retirements.
All of the liability for compensated absences applicable to proprietary funds is reported in those funds.
City of Seal Beach
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2024
52 Note 1 – Summary of Significant Accounting Policies (Continued) L. Claims Payable
When it is probable that a claim liability has been incurred at year-end and the amount of the loss can be reasonably estimated, the City records the estimated loss, net of any insurance coverage under its selfinsurance program. Small dollar claims and judgments are recorded as expenditures when paid.
The City's self-insurance program is administered through California Joint Powers Insurance Authority (CJPIA), which is described in Note 8 to the financial statements. The Authority is a public entity risk pool.
Claims losses recorded in the Authority include both current claims and incurred but not reported claims (IBNR).
Deposits to the Authority are recorded by the City as insurance expenditures in the General Fund when paid.
These deposits are subject to retrospective adjustment. Favorable claims experience in prior years results in a refund of deposits from the Authority and such refunds, if any, are recorded as prepaid items in the General Fund since they will be used to offset future deposit requirements. Adverse claims experience in prior years results in the payment of additional deposits and such deposits, if any, are recorded as insurance expenditures when incurred.
M. Pensions
For purposes of measuring the aggregate net pension liability, deferred outflows of resources and deferred inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the plans and additions to/deductions from the plans’ fiduciary net position have been determined on the same basis as they are reported by the plans. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with benefit terms. Investments are reported at fair value.
The following timeframes are used for pension reporting:
Valuation Date June 30, 2022
Measurement Date June 30, 2023
Measurement Period July 1, 2022 to June 30, 2023
Gains and losses related to changes in total pension liability and fiduciary net position are recognized in pension expense systematically over time. The first amortized amounts are recognized in pension expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflows and deferred inflows of resources related to pensions and are to be recognized in future pension expense. The amortization period differs depending on the source of the gain or loss. The difference between projected and actual earnings is amortized straight-line over 5 years. All other amounts are amortized straight-line over the average expected remaining service lives of all members that are provided with benefits (active, inactive, and retired) as of the beginning of the measurement period.
Pension liabilities are liquidated principally by General Fund for the governmental activities.
N. Other Postemployment Benefits
For purposes of measuring the net other postemployment benefits (“OPEB)” liability, deferred outflows of resources and deferred inflows of resources related to OPEB, and OPEB expense, information about the fiduciary net position of the plans and additions to/deductions from the plans’ fiduciary net position have been determined on the same basis as they are reported by the plans. For this purpose, benefit payments are recognized when due and payable in accordance with benefit terms. Investments are reported at fair value.
City of Seal Beach
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2024
53 Note 1 – Summary of Significant Accounting Policies (Continued) N. Other Postemployment Benefits (Continued)
The following timeframes are used for OPEB reporting:
Valuation Date June 30, 2023
Measurement Date June 30, 2023
Measurement Period July 1, 2022 to June 30, 2023
Gains and losses related to changes in total OPEB liability and fiduciary net position are recognized in OPEB expense systematically over time. The first amortized amounts are recognized in OPEB expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflows and deferred inflows of resources related to OPEB and are to be recognized in future OPEB expense. The amortization period differs depending on the source of the gain or loss. The difference between projected and actual earnings is amortized straight-line over 5 years. All other amounts are amortized straight-line over the average expected remaining service lives of all members that are provided with benefits (active, inactive, and retired) as of the beginning of the measurement period.
OPEB liabilities are liquidated principally by General Fund for the governmental activities.
O. Deferred Outflows/Inflows of Resources
The financial statements report separate sections for deferred outflows of resources, and deferred inflows of resources, when applicable.
Deferred Outflows of Resources represent a consumption of net assets that applies to future periods.
Deferred Inflows of Resources represent an acquisition of net assets that applies to future period.
P. Long-Term Liabilities
Long-term debt and other long-term liabilities are reported as liabilities in the Statement of Net Position. Bond premiums and discounts are deferred and amortized over the life of the bonds using the effective interest method.
Bonds payable are reported net of the applicable bond premium or discount.
Q. Lease Liabilities
The City recognizes lease liabilities with an initial, individual value of $5,000 or more with a lease term greater than one year in the government-wide and proprietary fund financial statements. Variable payments based on future performance of the lessee or usage of the underlying asset are not included in the measurement of the lease liability.
At the commencement of a lease, the City initially measures the lease liability at the present value of payments expected to be made during the lease term. Subsequently, the lease liability is reduced by the principal portion of lease payments made.
Key estimates and judgments related to leases include how the City determines (1) the discount rate it uses to discount the expected lease payments to present value, (2) lease term, and (3) lease payments.
City of Seal Beach
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2024
54 Note 1 – Summary of Significant Accounting Policies (Continued) Q. Lease Liabilities (Continued)
The City uses incremental borrowing rate provided by the financial institution or the current rate at the time a new lease is executed.
The lease term includes the noncancellable period of the lease. Lease payments included in the measurement of the lease liability are composed of fixed payments and purchase option price that the City is reasonably certain to exercise.
Lease payments included in the measurement of the lease payable is composed of fixed payments to the lessor.
The City monitors changes in circumstances that would require a remeasurement of its lease and will remeasure any lease asset and liability if certain changes occur that are expected to significantly affect the amount of the lease liability.
R. Subscription Liabilities
The City recognizes subscription liabilities with an initial, individual value of $5,000 or more with a subscription term greater than one year in the government-wide and proprietary fund financial statements. Variable payments based on future performance of the City, usage of the underlying IT assets, or number of user seats are not included in the measurement of the subscription liability.
At the commencement of a subscription, the City initially measures the subscription liability at the present value of payments expected to be made during the subscription term. Subsequently, the subscription liability is reduced by the principal portion of subscription payments made.
Key estimates and judgments related to subscription liabilities include how the City determines (1) the discount rate it uses to discount the expected subscription payments to present value, (2) subscription term, and (3) subscription payments.
The City uses incremental borrowing rate provided by the financial institution at July 1, 2022 for existing subscription or the current rate at the time a new subscription is executed. The subscription term includes the noncancellable period of the SBITA. Subscription payments included in the measurement of the subscription liability are composed of fixed payments.
The City monitors changes in circumstances that would require a remeasurement of its SBITA and will remeasure any subscription asset and liability if certain changes occur that are expected to significantly affect the amount of the subscription liability.
S. Net Position
In the government-wide financial statements and proprietary fund financial statements, net position is classified as follows:
Net Investment in Capital Assets – This component of net position consists of capital assets, net of accumulated depreciation, capital related debt, deferred charges, and retention payable.
City of Seal Beach
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2024
55 Note 1 – Summary of Significant Accounting Policies (Continued) S. Net Position (Continued)
Restricted – This component of net position consists of restricted assets reduced by liabilities and deferred inflows of resources related to those assets.
Unrestricted – This component of net position is the amount of the assets, deferred outflows of resources, liabilities, and deferred inflows of resources that are not included in the determination of net investment in capital assets or the restricted component of net position.
When expenses are incurred for purposes for which both restricted and unrestricted components of net position are available, the City’s practice is to apply the restricted component of net position first, then use the unrestricted component of net position as needed.
T. Fund Balances
In the governmental fund financial statements, fund balances are classified as follows:
Nonspendable – Nonspendable fund balances include amounts that cannot be spent because they are not in a spendable form, such as unrestricted loans receivable or prepaid items, or because resources legally or contractually must remain intact.
Restricted – Restricted fund balances are the portion of fund balance that have externally enforceable limitations on their usage through legislation or limitations imposed by creditors, grantor, laws and regulations of other governments or enabling legislation.
Committed – Committed fund balances are self-imposed limitations by the highest level of decision-making authority, namely the City Council, prior to the end of the reporting period. City Council adoption of a resolution is required to commit resources or to rescind the commitment.
Assigned – Assigned fund balances are limitations imposed by management based on the intended use of the funds. Modifications or rescissions of the constraints can be removed by the same type of action that limited the use of the funds. Assignment of resources can be done by the highest level of decision making or by a committee or official designated for that purpose. The City Council has authorized the Finance Director for that purpose.
Unassigned – Unassigned fund balances represent the residual net resources in excess of the other classifications. The General Fund is the only fund that reports a positive unassigned fund balance amount. In other governmental funds, it is not appropriate to report a positive unassigned fund balance amount. However, in governmental funds other than General Fund, if expenditures incurred for specific purposes exceed the amounts that are restricted, committed, or assigned to those purposes, it may be necessary to report a negative unassigned fund balance in that fund.
When expenditures are incurred for purposes for which both restricted and unrestricted fund balances are available, the City’s practice is to apply restricted fund balances first, then use unrestricted fund balances as needed.
When expenditures are incurred for purposes where only unrestricted fund balances are available, the City uses the unrestricted resources in the following order, except for instances wherein an ordinance specifies the fund balance: committed, assigned, then unassigned.
City of Seal Beach
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2024
56 Note 1 – Summary of Significant Accounting Policies (Continued) U. Use of Estimates
The preparation of the basic financial statements in accordance with U.S. GAAP requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.
V. Tax Abatement
Tax abatement is a reduction in tax revenues that results from an agreement between one or more governments and an individual or entity in which (a) one or more governments promise to forgo tax revenues to which they are otherwise entitled and (b) the individual or entity promises to take a specific action after the agreement has been entered into that contributes to economic development or otherwise benefits the governments or the citizens of those governments. City policy has set the threshold for disclosing tax abatement agreements greater than $50,000.
W. Implementation of New GASB Pronouncements
During fiscal year ended June 30, 2024, the City has implemented the following new GASB Pronouncements:
GASB Statement No. 100 – In June 2022, GASB issued Statement No. 100, Accounting Changes and Error Corrections – an Amendment of GASB Statement No. 62. The primary objective of this Statement is to enhance accounting and financial reporting requirements for accounting changes and error corrections to provide more understandable, reliable, relevant, consistent, and comparable information for making decisions or assessing accountability.
Note 2 – Cash and Investments
The City maintains a cash and investment pool, which includes cash balances and authorized investments of all funds.
The City had the following cash and investments at June 30, 2024:
Government-Wide Statement of
Statement of Fiduciary
Net Position Net Position Total
Cash and investments 61,867,345 $ 646,737 $ 62,514,082 $ Restricted cash and investment
with fiscal agent 36,429 1,026,002 1,062,431
Total cash and investments 61,903,774 $ 1,672,739 $ 63,576,513 $ The City’s cash and investments at June 30, 2024 in more detail:
Petty cash 9,000 $
Demand deposits 1,707,073
Restricted cash 36,429
Investments 61,824,011
Total cash and investments 63,576,513 $
City of Seal Beach
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2024
57 Note 2 – Cash and Investments (Continued)
A. Demand Deposits
The carrying amounts of the City’s demand deposits were $1,707,073 at June 30, 2024. Bank balances at that date were $2,223,911, the total amount of which was insured or collateralized with accounts held by the pledging financial institutions in the City’s name as discussed below.
The California Government Code requires California banks and savings and loan associations to secure the City’s cash deposits by pledging securities as collateral. This Code states that collateral pledged in this manner shall have the effect of perfecting a security interest in such collateral superior to those of a general creditor. Thus, collateral for cash deposits is considered to be held in the City’s name.
The fair value of pledged securities must equal at least 110% of the City’s cash deposits. California law also allows institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150% of the City’s total cash deposits. The City may waive collateral requirements for cash deposits, which are fully insured up to $250,000 by the Federal Deposit Insurance Corporation (“FDIC”). The City, however, has not waived the collateralization requirements.
B. Investments Authorized by the California Government Code and the City's Investment Policy The table below identifies the investment types that are authorized by the City's investment policy and the California Government Code. The table also identifies certain provisions of the California Government Code (or the City's investment policy, if more restrictive) that address interest rate risk, credit risk, and concentration of credit risk. This table does not address investments of debt proceeds held by bond trustee that are governed by the provisions of debt agreements of the City, rather than the general provisions of the California Government Code or the City's investment policy.
Maximum Maximum
Authorized Investment Type Maturity Portfolio* One Issuer* U.S. Treasury securities None 100% None
U.S. agency and U.S. government sponsored
enterprise securities 5 years 20% None
Obligation of the State of California
or any local agency 5 years 100% None
Registered treasury notes or bonds of any
of the 49 states in addition to California 5 years 100% None Bankers' acceptance 180 days 40% 5%
Commercial paper 270 days 25% 10%
Nonnegotiable certificate of deposit 5 years 100% None
Negotiable certificate of deposit 5 years 30% None
Medium term notes 5 years 30% 5%
Asset-Backed Securities 5 years 20% None
Supranationals 5 years 30% None
Money market mutual funds 5 years 20% 5%
Local Agency Investment Fund (LAIF) None 100% 50 Million/account *The table is based on state law requirements or investment policy requirements, whichever is more restrictive.
City of Seal Beach
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2024
58 Note 2 – Cash and Investments (Continued)
C. Investments Authorized by Debt Agreements
Investments of debt proceeds held by bond trustee are governed by provisions of the debt agreements, rather than the general provisions of the California Government Code or the City's investment policy. The following table identifies the investment types that are authorized for investments held by bond trustee. The table also identifies certain provisions of these debt agreements that address interest rate risk, and concentration of credit risk.
Maximum Maximum
Maximum Percentage of Investment in
Authorized Investment Type Maturity Portfolio* One Issuer* U.S. Treasury securities None None None
U.S. agency and U.S. government sponsored
enterprise securities None None None
Bankers' acceptance 180 days None 30%
Commercial paper 270 days None None
Money market mutual funds 5 years None None
Investment contracts 30 years None None
Local Agency Investment Fund (LAIF) None None None
D. Fair Value Measurement
At June 30, 2024, investments are reported at fair value. The following table presents the fair value measurement of investments on a recurring basis and the levels within the fair value hierarchy in which the fair value measurements fall at June 30, 2024:
Quoted Prices in
Active Markets for Significant Other
Identical Assets Observable Inputs
Investment Type Value (Level 1) (Level 2)
Investments:
US Treasury bonds/notes 13,898,614 $ 13,898,614 $ - $
U.S. government sponsored enterprise securities 7,750,014 - 7,750,014 Asset-backed securities 1,412,797 - 1,412,797
Municipal bonds 796,705 - 796,705
Corporate notes 4,457,885 - 4,457,885
Negotiable certificates of deposit 278,960 - 278,960
Bank notes 525,037 - 525,037
Total investments subject to fair value measurement 29,120,012 13,898,614 $ 15,221,398 $ Investments measured at amortized cost:
Local Agency Investment Fund (LAIF) 31,677,998
Investments held with fiscal agents:
Money market funds 1,026,001
Total investments 61,824,011 $
Fair Value Measurement
Investments in municipal bonds/notes, U.S. government sponsored enterprise securities, asset-backed securities and corporate notes are valued based on institutional bond quotes. Investments in negotiable certificates of deposits are valued based on certificate of deposits pricing.
City of Seal Beach
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2024
59 Note 2 – Cash and Investments (Continued)
E. Risk Disclosures
Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment is, the greater the sensitivity of its fair value to changes in market interest rates. One of the ways that the City manages its exposure to interest rate risk is by purchasing a combination of shorter term and longer-term investments and by timing cash flows from maturities so that a portion of the portfolio is maturing or coming close to maturity evenly over time as necessary to provide the cash flow and liquidity needed for operations. The sensitivity of the fair values of the City's investments (including investments held by bond trustees) to market interest rate fluctuations is as follows:
Investment Type Amount Less than 1 1 to 2 2 to 3 3 to 4 4 to 5 Investments:
US Treasury bonds/notes 13,898,614 $ $ 6,392,834 - $ 2,607,724 $ 4,026,312 $ 871,744 $ U.S. government sponsored
enterprise securities 7,750,014 2,019,395 149,356 892,278 912,123 3,776,862 Asset-backed securities 1,412,797 18,572 - 247,166 235,056 912,003 Municipal bonds 796,705 262,836 533,869 - - -
Corporate notes 4,457,885 652,166 737,056 974,536 690,685 1,403,442 Negotiable certificates of deposit 278,960 - - 278,960 - - Bank notes 525,037 - - - 525,037 -
LAIF 31,677,998 - 31,677,998 - - -
Investments with Fiscal Agent:
Money market funds 1,026,001 1,026,001 - - - -
Total investments 61,824,011 $ 34,124,280 $ 9,345,803 $ 5,000,664 $ 6,389,213 $ 6,964,051 $ Investment Maturities (in Years)
City of Seal Beach
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2024
60 Note 2 – Cash and Investments (Continued)
E. Risk Disclosures (Continued)
Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Presented below is the minimum rating required by (where applicable) the California Government Code or the City's investment policy, or debt agreements, and the actual rating as of fiscal year end for each investment type.
Minimum
Legal
Investment Type Rating Total AAA AA- to AA+ A- to A+ Unrated Investments:
US Treasury bonds/notes N/R 13,898,614 $ $ - 13,898,614 $ - $ - $ U.S. government sponsored
enterprise securities A 7,750,014 - 7,750,014 - -
Asset-backed securities AA 1,412,797 - 1,412,797 - -
Municipal bonds N/R 796,705 605,357 191,348 - -
Corporate notes A 4,457,885 1,051,786 748,133 2,657,966 - Negotiable certificates of deposit N/R 278,960 278,960 - - - Bank notes N/R 525,037 281,977 - 243,060 -
LAIF N/A 31,677,998 - - - 31,677,998
Investments with Fiscal Agent:
Money market funds N/R 1,026,001 - 1,026,001 - -
Total investments 61,824,011 $ 25,026,907 $ 2,218,080 $ 2,901,026 $ 31,677,998 $ N/R - Not required by the City's investment policy
N/A - Not applicable
Concentration of Credit Risk
The investment policy of the City contains no limitations on the amount that can be invested in any one issuer beyond that stipulated by the California Government Code.
Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that in the event of the failure of the counterparty (e.g., broker dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code and the City's investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for deposits: The California Government Code requires that a financial institution secure deposits made by state or local government units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit). The fair value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits. At June 30, 2024, the City deposits (bank balances were insured by the Federal Depository Insurance Corporation up to $250,000 and the remaining balances were collateralized under California law.
City of Seal Beach
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2024
61 Note 2 – Cash and Investments (Continued)
E. Risk Disclosures (Continued)
For investments identified herein as held by bond trustee, the bond trustee selects the investment under the terms of the applicable trust agreement, acquires the investment, and holds the investment on behalf of the reporting government.
F. Investment in Local Agency Investment Fund (“LAIF”)
The City is a participant in LAIF, which is regulated by California Government Code Section 16429 under the oversight of the Treasurer of the State of California. As of June 30, 2024, the City had $31,677,998 invested in LAIF. LAIF is reported at amortized cost, which approximates fair value.
Note 3 – Lease Receivable
Lease receivables consists of agreements with other for the right–to–use of the underlying assets for land and buildings owned by the City at various locations for cell tower use and business use, respectively. The remaining terms of the business agreements range from 2 to 34 years and the cell towers range from 3 to 24 years. The incremental borrowing rates used was 1.5%. For the year ended June 30, 2024, the City recognized $342,714 in lease revenue and $155,389 in lease interest revenue for General Fund. The outstanding lease receivable is in the amount of $10,112,627 in the General Fund.
The future receipts for the lease receivables, including interest, are as follows:
Year ending
June 30, Principal Interest Total
2025 355,053 $ 149,865 $ 504,918 $
2026 350,753 144,460 495,213
2027 292,970 139,671 432,641
2028 300,058 135,643 435,701
2029 319,269 130,719 449,988
2030-2034 1,630,227 582,120 2,212,347
2035-2039 2,116,365 442,581 2,558,946
2040-2044 1,692,180 294,602 1,986,782
2045-2049 1,424,852 166,599 1,591,451
2050-2054 947,574 88,824 1,036,398
2055-2058 683,326 16,150 699,476
$ 2,291,234 10,112,627 $ 12,403,861 $
City of Seal Beach
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2024
62 Note 4 – Interfund Transactions
A. Due From/To Other Funds
At June 30, 2024, the City had the following due from/to other funds:
Due To Other Funds
Fund
Nonmajor Governmental Funds
Total
166,556
Due From Other Funds
General Fund
$ 1,006,816
$ 840,260
The above amounts resulted from deficits in the pooled cash account.
B. Transfers
During the year ended June 30, 2024, the City had the following transfers:
Capital Projects
and Equipment Nonmajor
General Capital Projects Governmental
Transfers out Fund Fund Funds Total
General Fund - $ 3,971,319 $ 442,713 $ 4,414,032 $
Citywide Grants Special
Revenue Fund - 98,305 - 98,305
Nonmajor Governmental Funds - 109,000 - 109,000
Total $ 4,069,624 109,000 $ 442,713 $ 4,621,337 $
Transfers in
Transfers of $109,000 from Nonmajor Governmental Funds were made to the General Fund for non-capital expenditures.
The General Fund and Citywide Grants Special Revenue Fund transferred $3,971,319 and $98,305, respectively, to the Capital Projects and Equipment Capital Projects Fund to pay for capital projects.
The General Fund transferred $442,713 to the Nonmajor Governmental for debt service-related and administrative costs.
City of Seal Beach
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2024
63 Note 5 – Capital Assets
The summary of changes in governmental activities capital assets for the year ended June 30, 2024 is as follows:
Balance
July 1, 2023 Balance
(As Restated) Additions Deletions June 30, 2024
Capital assets not being depreciated:
Land 20,319,847 $ - $ - $ 20,319,847 $
Intangible asset-land easement 900,000 - - 900,000
Construction in progress 3,070,206 5,788,757 - 8,858,963 Total capital assets not being depreciated 24,290,053 5,788,757 - 30,078,810 Capital assets being depreciated:
Buildings and improvements 16,712,471 - - 16,712,471
Machinery and equipment 4,463,872 60,893 (145,557) 4,379,208 Vehicles 3,731,925 165,239 (209,204) 3,687,960
Infrastructure 92,853,900 - - 92,853,900
Total capital assets being depreciated 117,762,168 226,132 (354,761) 117,633,539 Less accumulated depreciation for:
Buildings and improvements (8,462,899) (408,304) - (8,871,203) Machinery and equipment (2,815,664) (235,791) - (3,051,455) Vehicles (2,354,631) (310,609) 212,046 (2,453,194)
Infrastructure (44,102,549) (1,880,523) - (45,983,072)
Total accumulated depreciation (57,735,743) (2,835,227) 212,046 (60,358,924) Total capital assets being depreciated, net 60,026,425 (2,609,095) (142,715) 57,274,615 Intangible assets being amortized:
Right of use - leased vehicles 363,368 - - 363,368
Right of use - leased equipment 110,331 - - 110,331
Righ tof use - subscription asset 949,058 - - 949,058
Total intangible assets being amortized 1,422,757 - - 1,422,757 Less accumulated amortization for:
Right of use - leased vehicles (81,392) (81,586) - (162,978) Right of use - leased equipment (71,566) (35,783) - (107,349) Righ tof use - subscription asset (242,963) (256,302) - (499,265) Total accumulated amortization (395,921) (373,671) - (769,592) Total intangible assets being amortized, net 1,026,836 (373,671) - 653,165 Total governmental activities $ 2,805,991 85,343,314 $ (142,715) $ 88,006,590 $ Depreciation and amortization expense was charged to functions/programs of governmental activities for the year ended June 30, 2024 as follows:
General government 353,822 $
Public safety 446,305
Community development 135,805
Public works 2,006,602
Internal service funds 266,364
Total $ 3,208,898
City of Seal Beach
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2024
64 Note 5 – Capital Assets (Continued)
The summary of changes in business-type activities capital assets for the year ended June 30, 2024 is as follows:
Balance
July 1, 2023 Balance
(As Restated) Additions Deletions June 30, 2024
Capital assets not being depreciated:
Construction in progress-water 2,258,277 $ 408,760 $ (6,334) $ 2,660,703 $ Construction in progress-sewer 533,989 83,099 - 617,088 Total capital assets not being depreciated 2,792,266 491,859 (6,334) 3,277,791 Capital assets being depreciated:
Buildings and improvements - water 73,284 - - 73,284
Machinery and equipment - water 644,596 - - 644,596
Machinery and equipment - sewer 829,189 - - 829,189
Vehicles - water 297,295 205,732 - 503,027
Vehicles - sewer 382,670 - - 382,670
Infrastructure - water 34,337,305 44,746 - 34,382,051
Infrastructure - sewer 38,622,844 - - 38,622,844
Total capital assets being depreciated 75,187,183 250,478 - 75,437,661 Less accumulated depreciation for:
Buildings and improvements - water (73,284) - - (73,284) Machinery and equipment - water (526,140) (12,793) - (538,933) Machinery and equipment - sewer (330,432) (19,306) - (349,738) Vehicles - water (223,735) (32,783) - (256,518)
Vehicles - sewer (382,670) - - (382,670)
Infrastructure - water (20,043,289) (435,419) - (20,478,708) Infrastructure - sewer (22,149,864) (942,318) - (23,092,182) Total accumulated depreciation (43,729,414) (1,442,619) - (45,172,033) Total capital assets being depreciated, net 31,457,769 (1,192,141) - 30,265,628 Intangible assets being amortized:
Right of use - subscription asset - water 197,421 - - 197,421 Right of use - subscription asset - sewer 159,816 - - 159,816 Total intangible assets being amortized 357,237 - - 357,237 Less accumulated amortization for:
Right of use - subscription asset - water (38,899) (47,404) - (86,303) Right of use - subscription asset - sewer (34,094) (34,869) - (68,963) Total accumulated amortization (72,993) (82,273) - (155,266) Total intangible assets being amortized, net 284,244 (82,273) - 201,971 Total business-type activities $ (782,555) 34,534,279 $ (6,334) $ 33,745,390 $ Depreciation expense was charged to functions/programs of business-type activities for the year ended June 30, 2024 as follows:
Water Utility 528,399 $
Sewer Utility 996,493
Total $ 1,524,892
City of Seal Beach
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2024
65 Note 6 – Long-Term Liabilities
A. Governmental Activities
Summary of changes in long-term liabilities for governmental activities for the year ended June 30, 2024 is as follows:
Balance
July 1, 2023 Balance Due within Due in more
(As Restated) Additions Deletions June 30, 2024 One Year than One Year Private Placement
2009 Lease Revenue Bonds 315,000 $ - $ (315,000) $ - $ - $ - $ Direct Borrowing
Municipal Finance Corporation 218,963 - (218,963) - - - Lease Liabilities
De Lage Landen 39,298 - (36,252) 3,046 3,046 -
Enterprise Fleet 287,813 - (80,587) 207,226 81,803 125,423 Subscriptions
Subscription liabilities 694,445 - (238,590) 455,855 244,413 211,442 Claims payable 175,046 - (3,843) 171,203 34,241 136,962 Compensated absences 1,395,423 718,642 (659,355) 1,454,710 325,249 1,129,461 Total 3,125,988 $ 718,642 $ (1,552,590) $ 2,292,040 $ 688,752 $ 1,603,288 $ Classification
The General Fund has been used to liquidate the majority of the liability for compensated absences. 2009 Series Lease Revenue Bonds
On January 14, 2009, the City issued 2009 Series Lease Revenue Bonds for the purpose of financing the construction of a new fire station in the City in the amount of $6,300,000. Interest rate on the bonds is 3.71%.
Annual installments are due April 15, 2009 through January 15, 2024. During the year ended June 30, 2024, the bonds were fully paid off.
Municipal Finance Corporation Loan
On May 8, 2014, the City entered into a Lease with Option to Purchase agreement with Municipal Finance Corporation relating to a capital project to be performed by Climatec LLC in the amount of $1,546,931. Interest rate on the loan is 3.40%. During the year ended June 30, 2024, the loan was fully paid off.
De Lage Landen Lease Payable
On August 27, 2019, the City entered into a 60-month lease agreement with De Lage Landen Public Finance LLC for 22 copy machines for a monthly lease payment in the amount of $4,612. Lease payments are due on the 1st of each month. Interest on the copy machines accrues at 1.5% annum. In the event of default, the lease shall be deemed terminated. Outstanding lease liabilities at June 30, 2024 was in the amount of $3,046.
Future lease payments under the lease payable are as follows:
Year Ending
June 30, Principal Interest Total
2025 3,046 $ 4 $ 3,050 $
City of Seal Beach
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2024
66 Note 6 – Long-Term Liabilities (Continued)
A. Governmental Activities (Continued)
Enterprise Fleet
On October 25, 2021, the City entered into a 60-month lease agreement with Enterprise Fleet Management for 3 vehicles for a total monthly lease payment in the amount of $3,202. As of June 30, 2023 the City leased a total of 6 vehicles with terms of 48-month for a total monthly lease payment in the amount of $7,030. Lease payments are due on the 1st of each month. Interest accrues at 1.5% annum. In the event of default, the lease shall be deemed terminated. Outstanding lease liabilities at June 30, 2024 was in the amount of $207,226.
Future lease payments under the lease payable are as follows:
Year Ending
June 30, Principal Interest Total
2025 81,803 $ 2,548 $ 84,351 $
2026 83,038 1,312 84,350
2027 42,385 190 42,575
Total 207,226 $ 4,050 $ 211,276 $
Subscription Liabilities
The City entered into subscription agreements with various vendors for software. The agreements expire from July 19, 2025 to February 8, 2027 with interest rates ranging 2.35 percent to 2.80 percent. Outstanding subscription liabilities at June 30, 2024 was in the amount of $455,855.
The future subscription payments are as follows:
Year Ending
June 30, Principal Interest Total
2025 244,413 $ 11,326 $ 255,739 $
2026 104,397 5,362 109,759
2027 107,045 2,714 109,759
Total 455,855 $ 19,402 $ 475,257 $
City of Seal Beach
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2024
67 Note 6 – Long-Term Liabilities (Continued)
B. Business-Type Activities
Summary of changes in long-term liabilities for business-type activities for the year ended June 30, 2024 is as follows:
Balance Balance Due within Due in more
July 1, 2023 Additions Deletions June 30, 2024 One Year than One Year Private Placement
2011 Sewer Revenue Refunding Bonds 1,385,000 $ - $ (205,000) $ 1,180,000 $ 215,000 $ 965,000 $ Direct Borrowing
Sewer Capital Improvement Project #1 1,346,932 - (134,760) 1,212,172 138,264 1,073,908 Sewer Capital Improvement Project #2 1,009,707 - (80,470) 929,237 82,563 846,674 West Orange County Water Board Loan 401,073 - (42,218) 358,855 126,654 232,201 Subscriptions
Subscription liabilities - water - 151,186 (42,639) 108,547 43,751 64,796 Subscription liabilities - sewer - 126,428 (30,430) 95,998 31,201 64,797 Compensated absences 113,874 149,667 (136,392) 127,149 28,963 98,186 Total 4,534,200 $ 149,667 $ (671,909) $ 4,011,958 $ 666,396 $ 3,345,562 $ Classification
2011 Sewer System Revenue Refunding Bonds
On March 2, 2011, the City issued 2011 Sewer System Revenue Refunding Bonds in the amount of $3,310,000 to pay off the 2000 Sewer System Certificates of Participation. The 2000 Sewer System Certificates of Participation were issued to provide for improvements to the City’s sewer system.
Interest rate on the 2011 Sewer System Revenue Refunding Bonds is 4.8%, and the outstanding balance of the 2011 Sewer System Revenue Refunding Bonds at June 30, 2024 was $1,180,000. In the event of a default the City may be required to pay all principal components of the unpaid installment payments, together with accrued interest at the overdue rate from the preceding interest payment date which will become immediately due and payable.
The annual debt service requirements are as follows:
Year ending
June 30, Principal Interest Total
2025 215,000 $ 54,120 $ 269,120 $
2026 225,000 43,680 268,680
2027 235,000 32,760 267,760
2028 245,000 21,360 266,360
2029 260,000 9,360 269,360
Total 1,180,000 $ 161,280 $ 1,341,280 $
City of Seal Beach
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2024
68 Note 6 – Long-Term Liabilities (Continued)
B. Business-Type Activities (Continued)
Sewer Capital Improvement Project Loan #1
On April 6, 2011, the City entered into an agreement with the Clean Water State Revolving Fund Control Board for construction of the Sewer Capital Improvement project. The City may borrow up to $2,644,356 or the eligible costs of the project, whichever is less. As of June 30, 2024, the City had drawn down the entire loan fund. The loan has an interest rate of 2.6% with maturities through 2031. The outstanding balance at June 30, 2024 was $1,212,172.
In the event of default, the Clean Water State Revolving Fund Control Board may sue the City as it deems necessary to compel the payment of the loan.
The annual debt service requirements are as follows:
Year ending
June 30, Principal Interest Total
2025 138,264 $ 31,516 $ 169,780 $
2026 141,859 27,922 169,781
2027 145,547 24,233 169,780
2028 149,331 20,449 169,780
2029 153,214 16,566 169,780
2031-2032 483,957 25,381 509,338
Total 1,212,172 $ 146,067 $ 1,358,239 $
Sewer Capital Improvement Project Loan #2
On April 6, 2011, the City entered into an agreement with the Clean Water State Revolving Fund Control Board for construction of the Sewer Capital Improvement project. The City may borrow up to $2,125,112 or the eligible costs of the project, whichever is less. At June 30, 2024, the State Water Resources Control Board had disbursed $1,652,742. The loan has an interest rate of 2.6% with maturities through 2031. The outstanding balance at June 30, 2024 was $929,237.
In the event of default, the Clean Water State Revolving Fund Control Board may sue the City as it deems necessary to compel the payment of the loan.
The annual debt service requirements are as follows:
Year ending
June 30, Principal Interest Total
2025 82,563 $ 24,160 $ 106,723 $
2026 84,709 22,014 106,723
2027 86,912 19,811 106,723
2028 89,171 17,551 106,722
2029 91,490 15,233 106,723
2031-2034 494,392 39,222 533,614
Total 929,237 $ 137,991 $ 1,067,228 $
City of Seal Beach
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2024
69 Note 6 – Long-Term Liabilities (Continued)
B. Business-Type Activities (Continued)
West Orange County Water Board Loan
On December 11, 2017, the City entered into financial participation agreement with the West Orange County Water Board (the “WOCWB”) for relocation of the City’s allocated 14.3% ownership in the waterline. The City’s portion of project costs was in the amount of $894,928. The repayments are due quarterly on the first of the month commencing June 1, 2018. The interest rate ranges from 1.414% to 5.314% with maturity date on March 1, 2028. The outstanding balance at June 30, 2024 was $358,855.
The annual debt service requirements are as follows:
Year ending
June 30, Principal Interest Total
2025 126,654 $ 15,222 $ 141,876 $
2026 84,436 6,764 91,200
2027 84,436 4,370 88,806
2028 63,329 1,302 64,631
Total 358,855 $ 27,658 $ 386,513 $
Subscription Liabilities
The City entered into subscription agreements with various vendors for software. The agreements expire from July 19, 2025 to February 8, 2027 with interest rates ranging 2.35 percent to 2.80 percent. Outstanding subscription liabilities at June 30, 2024 was in the amount of $204,545.
The future subscription payments are as follows:
Year Ending
June 30, Principal Interest Total
2025 74,952 $ 5,220 $ 80,172 $
2026 63,985 3,287 67,272
2027 65,608 1,664 67,272
Total 204,545 $ 10,171 $ 214,716 $
City of Seal Beach
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2024
70 Note 7 – Non-City Obligations
A. Heron Pointe Community Facilities District No. 2002-01 The Heron Pointe Community Facilities District No. 2002-01 was formed to finance public facilities improvements within Heron Pointe. The debt service payments on the bonds will be included on property tax bills within community facilities district and will be collected by the City and then forwarded to the paying agent. A reserve fund was established in which the City may make withdrawals enough to cover any delinquent payments on the reassessments. The City has no liability for the bonds beyond the amount held in the reserve fund. The bonds are not secured by the general taxing power of the City, county, state, or any political subdivision of the state nor have the City, county, state, or any political subdivision thereof pledged its full faith and credit for the repayment thereof. Since the City has no liability for these bonds, the reserve fund and debt service monies are stored in the Agency Fund and the debt is not included in the financial statements. The outstanding balance at June 30, 2024, was $2,360,000.
B. Pacific Gateway Business Center Community Facilities District No. 2005-01 The Pacific Gateway Business Center Community Facilities District No. 2005-01 was formed to finance public facilities within the Pacific Gateway. The debt service payments on the bonds will be included on property tax bills within the community facilities district and will be collected by the City and then forwarded to the paying agent. A reserve fund was established in which the City may make withdrawals enough to cover any delinquent payments on the reassessments. The City has no liability for the bonds beyond the amount held in the Reserve Fund. The bonds are not secured by the general taxing power of the City, county, state, or any political subdivision of the state nor have the City, county, state, or any political subdivision thereof pledged its full faith and credit for the repayment thereof. Since the City has no liability for these bonds, the reserve fund and debt service monies are stored in the Agency Fund and the debt is not included in the financial statements. The outstanding balance at June 30, 2024, was $6,410,000.
Note 8 – Risk Management and Self Insurance Program
A. Description of Self-Insurance Pool Pursuant to Joint Powers Agreement The City of Seal Beach (the “City”) is a member of the California Joint Powers Insurance Authority (the “Authority”). The Authority is composed of 126 California public entities and is organized under a joint powers agreement pursuant to California Government Code §6500 et seq. The purpose of the Authority is to arrange and administer programs for the pooling of self-insured losses, to purchase excess insurance or reinsurance, and to arrange for group purchased insurance for property and other lines of coverage. The California JPIA began covering claims of its members in 1978. Each member government has an elected official as its representative on the Board of Directors. The Board operates through a nine-member Executive Committee.
B. Primary Self-Insurance Programs of the Authority
Each member pays an annual contribution at the beginning of the coverage period. The total funding requirement for primary self-insurance programs is based on an actuarial analysis. Costs are allocated to individual agencies based on payroll and claims history, relative to other members of the risk-sharing pool.
City of Seal Beach
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2024
71 Note 8 – Risk Management and Self Insurance Program (Continued) B. Primary Self-Insurance Programs of the Authority (Continued) Primary Liability Program
Claims are pooled separately between police and general government exposures. (1) The payroll of each member is evaluated relative to the payroll of other members. A variable credibility factor is determined for each member, which establishes the weight applied to payroll and the weight applied to losses within the formula. (2) The first layer of losses includes incurred costs up to $100,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the first layer. (3) The second layer of losses includes incurred costs from $100,000 to $500,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the second layer. (4) Incurred costs from $500,000 to $50 million, are distributed based on the outcome of cost allocation within the first and second loss layers.
The overall coverage limit for each member, including all layers of coverage, is $50 million per occurrence.
Subsidence losses also have a $50 million per occurrence limit. The coverage structure is composed of a combination of pooled self-insurance, reinsurance, and excess insurance. Additional information concerning the coverage structure is available on the Authority’s website: https://cjpia.org/coverage/risk-sharing-pools/.
Primary Workers' Compensation Program
Claims are pooled separately between public safety (police and fire) and general government exposures. (1) The payroll of each member is evaluated relative to the payroll of other members. A variable credibility factor is determined for each member, which establishes the weight applied to payroll and the weight applied to losses within the formula. (2) The first layer of losses includes incurred costs up to $75,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the first layer. (3) The second layer of losses includes incurred costs from $75,000 to $200,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the second layer. (4) Incurred costs from $200,000 to statutory limits are distributed based on the outcome of cost allocation within the first and second loss layers.
For 2023-24 the Authority’s pooled retention is $1 million per occurrence, with reinsurance to statutory limits under California Workers’ Compensation Law. Employer’s Liability losses are pooled among members to $1 million. Coverage from $1 million to $5 million is purchased through reinsurance policies, and Employer’s Liability losses from $5 million to $10 million are pooled among members.
C. Purchased Insurance
Pollution Legal Liability Insurance
The City participates in the pollution legal liability insurance program which is available through the Authority.
The policy covers sudden and gradual pollution of scheduled property, streets, and storm drains owned by the City. Coverage is on a claims-made basis. There is a $250,000 deductible. The Authority has an aggregate limit of $20 million.
Property Insurance
The City participates in the all-risk property protection program of the Authority. This insurance protection is underwritten by several insurance companies. City property is currently insured according to a schedule of covered property submitted by the City to the Authority. City property currently has all-risk property insurance protection in the amount of $65,774,028. There is a $10,000 deductible per occurrence except for non-emergency vehicle insurance which has a $2,500 deductible.
City of Seal Beach
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2024
72 Note 8 – Risk Management and Self Insurance Program (Continued) C. Purchased Insurance (Continued)
Crime Insurance
The City purchases crime insurance coverage in the amount of $3,000,000 with a $2,500 deductible. The fidelity coverage is provided through the Authority.
D. Adequacy of Protection
During the past three fiscal years, none of the above programs of protection experienced settlements or judgments that exceeded pooled or insured coverage. There were also no significant reductions in pooled or insured liability coverage in 2023-24.
E. Claims Activity
Claims expenses and liabilities are reported when it is probable that a loss has occurred and the amount of that loss can be reasonably estimated. There were workers’ compensation claims that remained outstanding for claims occurred prior to joining the Authority. At June 30, 2024, the amount of these liabilities was $171,203.
A summary of the changes in claims liabilities for the past three fiscal years is as follows:
Current Year
Claims and
Balance Changes in Claim Balance
Workers' Compensation Beginning of Year Estimates Payments End of Year 2021-2022 297,295 $ - $ (34,126) $ 263,169 $
2022-2023 263,169 - (88,123) 175,046
2023-2024 175,046 - (3,843) 171,203
Note 9 – Defined Benefit Pension Plans
A. General Information about the Pension Plan
Plan Description
The City contributes to the California Public Employees’ Retirement System (“CalPERS”), a cost-sharing multiple-employer defined benefit pension plan. CalPERS provides retirement and disability benefits, annual cost-of-living adjustments, and death benefits to plan members and beneficiaries. CalPERS acts as a common investment and administrative agent for participating public entities within the State of California. Benefit provisions and all other requirements are established by State statute and City ordinance. Copies of the CalPERS annual financial report may be obtained from https://www.calpers.ca.gov/page/forms-publications.
City of Seal Beach
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2024
73 Note 9 – Defined Benefit Pension Plans (Continued)
A. General Information about the Pension Plan (Continued) Employees Covered by Benefit Terms
At June 30, 2022, the following employees were covered by the benefit terms:
Misc Misc PEPRA Safety Safety Fire
Safety Police
PEPRA
Other Safety
PEPRA
Active employees 28 29 32 - 11 1
Transferred and terminated employees 35 9 4 - - -
Separated 29 4 5 - 2 -
Retired Employees and Beneficiaries 150 1 96 37 - -
Total 242 43 137 37 13 1
Benefit Provided
CalPERS provide retirement and disability benefits, annual cost-of-living adjustments, and death benefits to plan members and beneficiaries. Classic miscellaneous members become eligible for service retirement upon attainment of age 55 with at least 5 years of credited service. PEPRA miscellaneous members become eligible for service retirement upon attainment of age 62 with at least 5 years of service. Classic safety members become eligible for service retirement upon attainment of age 50 with at least five years of service. PEPRA safety members become eligible for service retirement upon attainment of age 57 with at least five years of service. The service retirement benefit is a monthly allowance equal to the product of the benefit factor, years of service, and final compensation. The final compensation is the monthly average of the member's highest 36 full-time equivalent monthly pay.
Following are the benefit provisions for each plan:
Miscellaneous Rate PEPRA Miscellaneous Safety Rate PEPRA Safety Plan* Rate Plan Plan* Rate Plan
Hire date Prior to January 1, 2013 Prior to January 1, 2013 Benefit formula 2% @ 55 2% @ 62 3% @ 50 2.7% @ 57
Benefit vesting schedule 5 years service 5 years service 5 years service 5 years service Benefit payments monthly for life monthly for life monthly for life monthly for life Retirement age minimum 50 yrs minimum 52 yrs minimum 50 yrs minimum 50 yrs Monthly benefits, as a % of eligible
compensation
1.426% - 2.418%,
50 yrs - 63+ yrs,
respectively
1.000% - 2.500%,
52 yrs - 67+ yrs,
respectively
3.000%,
50+ yrs
2.000%-2.7000%,
52 yrs - 57+ yrs,
respectively
* Closed to new entrants
Cost-sharing Rate Plans
Participants are eligible for non-industrial disability retirement if they become disabled and have at least 5 years of credited service. There is no special age requirement. The standard non-industrial disability retirement benefit is a monthly allowance equal to 1.8 percent of final compensation, multiplied by service. Industrial disability benefits are not offered to miscellaneous employees.
City of Seal Beach
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2024
74 Note 9 – Defined Benefit Pension Plans (Continued)
A. General Information about the Pension Plan (Continued) Benefit Provided (Continued)
An employee's beneficiary may receive the basic death benefit if the employee dies while actively employed. The employee must be actively employed with the City to be eligible for this benefit. An employee's survivor who is eligible for any other pre-retirement death benefit may choose to receive that death benefit instead of this basic death benefit. The basic death benefit is a lump sum in the amount of the employee's accumulated contributions, where interest is currently credited at 6 percent per year, plus a lump sum in the amount of one month's salary for each completed year of current service, up to a maximum of six months' salary. For purposes of this benefit, one month's salary is defined as the member's average monthly full-time rate of compensation during the 12 months preceding death.
Upon the death of a retiree, a one-time lump sum payment of $500 will be made to the retiree's designated survivor(s), or to the retiree's estate.
Benefit terms provide for annual cost-of-living adjustments to each employee’s retirement allowance. Beginning the second calendar year after the year of retirement, retirement and survivor allowances will be annually adjusted on a compound basis by 2 percent.
Contributions
Section 20814(c) of the California Public Employees’ Retirement Law (“PERL”) requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. The total plan contributions are determined through CalPERS’ annual actuarial valuation process. The actuarially determined rate is based on the estimated amount necessary to pay the Plan's allocated share of the risk pool's costs of benefits earned by employees during the year, and any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. For the measurement period ended June 30, 2023 (the measurement date), the contribution rates were as follows:
Miscellaneous Rate PEPRA Miscellaneous Safety Rate PEPRA Safety Plan* Rate Plan Plan* Rate Plan
Required employee contribution
rates 7.00% 7.25% 9.00% 13.75%
Required employer contribution
rates 11.61% 7.76% 25.64% 13.66%
* Closed to new entrants
Cost-sharing Rate Plans
City of Seal Beach
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2024
75 Note 9 – Defined Benefit Pension Plans (Continued)
B. Pension Liabilities, Pension Expenses, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pension
Actuarial Methods and Assumptions Used to Determine Total Pension Liability The June 30, 2022 valuation was rolled forward to determine June 30, 2023 total pension liability based on the following actuarial methods and assumptions:
Actuarial Cost Method
Actuarial Assumptions:
Discount Rate 6.90%
Inflation 2.30%
Salary Increases
Mortality Rate Table1
Post Retirement Benefit Increase Contract COLA up to 2.3% until Purchasing Power Protection Allowance Floor on Purchasing Power applies, 2.3% thereafter
Derived using CalPERS’ Membership Data for all Funds
Entry age normal in accordance with requirements of GASB 68 Varies by Entry Age and Service
1 The mortality table used was developed based on CalPERS-specific data. The probabilities of mortality are based on the 2021 CalPERS Experience Study and Review of Actuarial Assumptions. Mortality rates incorporate full generational mortality improvement using 80% of Scale MP-2020 published by the Society of Actuaries. For more details on this table, please refer to the 2021 experience study report from November 2021 that can be found on the CalPERS website.
Change of Assumption
In 2023, there were no changes in assumptions.
Long-term Expected Rate of Return
The long-term expected rate of return on pension plan investments was determined using a building-block method in which expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.
In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations. Using historical returns of all of the funds’ asset classes, expected compound (geometric) returns were calculated over the next 20 years using a building-block approach. The expected rate of return was then adjusted to account for assumed administrative expenses of 10 basis points.
City of Seal Beach
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2024
76 Note 9 – Defined Benefit Pension Plans (Continued)
B. Pension Liabilities, Pension Expenses, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pension (Continued)
Long-term Expected Rate of Return (Continued)
The expected real rates of return by asset class are as follows:
Assumed Asset
Asset Class1 Allocation Real Return1,2
Global Equity - Cap-weighted 30.00% 4.54%
Global Equity - Non-Cap-weighted 12.00% 3.80%
Private Equity 13.00% 7.28%
Treasury 5.00% 0.27%
Mortgage-backed Securities 5.00% 0.50%
Investment Grade Corporates 10.00% 1.56%
High Yield 5.00% 2.27%
Emerging Market Debt 5.00% 2.48%
Private Debt 5.00% 3.57%
Real Assets 15.00% 3.21%
Leverage -5.00% -0.59%
100.00%
1 An expected inflation of 2.30% used for this period.
2 Figures are based on the 2021 Asset Liability Management study.
Discount Rate
The discount rate used to measure the total pension liability was 6.90%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability.
Sensitivity of the City’s Proportionate Share of the Net Pension Liability to Changes in the Discount Rate The following presents the City’s proportionate share of the net pension liability of the Plan as of the measurement date, calculated using the discount rate of 6.90%, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1 percentage-point lower (5.90%) or 1 percentage-point higher (7.90%) than the current rate:
Discount Rate Current Discount Discount Rate
- 1% (5.90%) Rate (6.90%) + 1% (7.90%)
Miscellaneous $ 17,825,226 25,575,504 $ 11,446,082 $
Safety $ 34,643,664 49,553,147 $ 22,454,100 $
Plan's Net Pension Liability/(Asset)
City of Seal Beach
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2024
77 Note 9 – Defined Benefit Pension Plans (Continued)
B. Pension Liabilities, Pension Expenses, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pension (Continued)
Pension Plan Fiduciary Net Position
Detail information about the plan’s fiduciary net position is available in the separately issued CalPERS financial report and can be obtained from CalPERS’ website under Forms and Publications.
Proportionate Share of Net Pension Liability and Pension Expense The following table shows the plan’s proportionate share of the risk pool collective net pension liability over the measurement period:
Plan Total Plan Fiduciary Net Pension
Pension Liability Net Position Liability/(Asset)
Miscellaneous
Balance at: 6/30/22 (Valuation date) 55,349,318 $ 38,532,294 $ 16,817,024 $ Balance at: 6/30/23 (Measurement date) 57,305,152 39,479,926 17,825,226 Net Changes during 2022-2023 1,955,834 947,632 1,008,202 Safety
Balance at: 6/30/22 (Valuation date) 104,384,046 $ 71,895,974 $ 32,488,072 $ Balance at: 6/30/23 (Measurement date) 108,683,799 74,040,135 34,643,664 Net Changes during 2022-2023 4,299,753 2,144,161 2,155,592 Increase (Decrease)
The following is the approach established by the plan actuary to allocate the net pension liability and pension expense to the individual employers within the risk pool. (1) In determining a cost-sharing plan’s proportionate share, total amounts of liabilities and assets are first calculated for the risk pool as a whole on the valuation date (June 30, 2022). The risk pool’s fiduciary net position (“FNP”) subtracted from its total pension liability (“TPL”) determines the net pension liability (“NPL”) at the valuation date.
(2) Using standard actuarial roll forward methods, the risk pool TPL is then computed at the measurement date (June 30, 2023). Risk pool FNP at the measurement date is then subtracted from this number to compute the NPL for the risk pool at the measurement date. For purposes of FNP in this step and any later reference thereto, the risk pool’s FNP at the measurement date denotes the aggregate risk pool’s FNP at June 30, 2023 less the sum of all additional side fund (or unfunded liability) contributions made by all employers during the measurement period (2022-2023). (3) The individual plan’s TPL, FNP and NPL are also calculated at the valuation date. TPL is allocated based on the rate plan’s share of the actuarial accrued liability. FNP is allocated based on the rate plan’s share of the fair value assets.
(4) Two ratios are created by dividing the plan’s individual TPL and FNP as of the valuation date from (3) by the amounts in step (1), the risk pool’s total TPL and FNP, respectively.
City of Seal Beach
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2024
78 Note 9 – Defined Benefit Pension Plans (Continued)
B. Pension Liabilities, Pension Expenses, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pension (Continued)
Proportionate Share of Net Pension Liability and Pension Expense (Continued) (5) The plan’s TPL as of the Measurement Date is equal to the risk pool TPL generated in (2) multiplied by the TPL ratio generated in (4). The plan’s FNP as of the Measurement Date is equal to the FNP generated in (2) multiplied by the FNP ratio generated in (4) plus any additional side fund (or unfunded liability) contributions made by the employer on behalf of the plan during the measurement period. (6) The plan’s NPL at the Measurement Date is the difference between the TPL and FNP calculated in (5).
Deferred outflows of resources, deferred inflows of resources, and pension expense is allocate based on the City’s share of contributions during measurement period.
The City’s proportionate share of the net pension liability was as follows:
Miscellaneous Safety
June 30, 2022 0.14559% 0.28126%
June 30, 2023 0.14288% 0.27770%
Change - Increase (Decrease) -0.00271% -0.00356%
The amortization period differs depending on the source of the gain or loss. The difference between projected and actual earnings is amortized over 5-years straight line. All other amounts are amortized straight-line over the average expected remaining service lives of all members that are provided with benefits (active, inactive and retired) as of the beginning of the measurement period.
The expected average remaining service lifetime (“EARSL”) is calculated by dividing the total future service years by the total number of plan participants (active, inactive, and retired) in the risk pool. The EARSL for risk pool for the 2022-2023 measurement period is 3.8 years, which was obtained by dividing the total service years of 600,538 (the sum of remaining service lifetimes of the active employees) by 160,073 (the total number of participants: active, inactive, and retired).
City of Seal Beach
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2024
79 Note 9 – Defined Benefit Pension Plans (Continued)
B. Pension Liabilities, Pension Expenses, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pension (Continued)
Proportionate Share of Net Pension Liability and Pension Expense (Continued) For the year ended June 30, 2024, the City recognized pension expense for the miscellaneous and safety plans in the amounts of $2,319,975 and $ $13,423,015, respectively. At June 30, 2024, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:
Deferred outflows Deferred inflows Deferred outflows Deferred inflows of Resources of Resources of Resources of Resources
Contribution after measurement date 1,781,962 $ - $ 4,296,096 $ - $ Changes of assumptions 1,076,190 - 2,021,853 -
Difference between expected and actual
experience 910,610 (141,257) 2,543,486 (217,749)
Difference between projected and actual
earning on pension plan investments 2,886,066 - 4,740,983 - Differences in proportions - (646,150) 94,671 (187,311) Difference between City contributions and
proportionate share of contributions 65,768 (242,951) - (31,032) Total 6,720,596 $ (1,030,358) $ 13,697,089 $ (436,092) $ Miscellaneous Safety
Deferred outflows of resources related to pensions resulting from the City’s contributions made subsequent to the measurement date in the amount of $1,781,962 and $4,296,096 for the miscellaneous and safety plans, respectively, will be recognized as a reduction of the collective net pension liability in the year ending June 30, 2025. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense as follows:
Measurement Period
Ended June 30, Miscellaneous Safety
2024 952,864 $ 2,805,066 $
2025 683,488 2,070,718
2026 2,189,110 3,956,789
2027 82,814 132,328
2028 - -
Thereafter - -
$ 8,964,901 3,908,276 $
Deferred Outflows/ (Inflows) of Resources
Note 10 – Other Postemployment Benefits (“OPEB”) Plan
A. General Information about the OPEB Plan
Plan Description
The City provides postretirement medical benefits to employees who retire directly from the City under CalPERS under a single-employer defined benefit post-employment benefits plan. Eligible retirees can continue participation in the City medical plans (“PEMHCA”). For miscellaneous retirees, the City contributes up to a capped dollar amount which varies by bargaining unit, medical coverage, and years of service. For police safety retirees, the City contribution rate varies by date of hire and date of retirement.
City of Seal Beach
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2024
80 Note 10 – Other Postemployment Benefits (“OPEB”) Plan A. General Information about the OPEB Plan (Continued)
Benefits Provided
Future Retirees are eligible for PEMCHA minimum medical benefits ($151 per month in 2024) if they retire at Age 50 and above. For legacy hires, reimbursements are generally subject to a maximum, which varies by bargaining group and service years. Dependents are eligible to enroll subject to service year requirements.
Employees Covered by Benefit Term
Active employees 107
Active employees waiving coverage -
Inactive employees, spouses, or beneficiaries
currently receiving benefit payments 76
Total 183
Contributions
The City makes contributions based on an actuarially determined rate.
B. Net OPEB Liability
The City's net OPEB liability is based on a roll-forward of the June 30, 2023 valuation with liabilities and assets measured as of June 30, 2023.
Actuarial Assumptions
The total OPEB liability in the June 30, 2023 actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement, unless otherwise specified:
Actuarial Cost Method
Actuarial Assumptions:
Inflation 2.30%
Salary increases
Investment rate of return 5.10%
Healthcare cost trend rates 7.4% (non-Medicare) / 4.2% (Medicare) in 2023, decreasing gradually to an ultimate rate of 4.14% by 2075.
Mortality rate
Entry age normal level percentage of salary
Base salary increases in year one: 2.80%
Base salary increases in subsequent years: 2.80%
Additional merit-based increases based on CalPERS.
Derived using CalPERS’ Membership Data for all Funds.
City of Seal Beach
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2024
81 Note 10 – Other Postemployment Benefits (“OPEB”) Plan (Continued) B. Net OPEB Liability (Continued)
Discount Rate
The discount rate used to measure the total OPEB liability was 6.00%. The projection of cash flows used to determine the discount rate assumed that the City contribution will be made at rates equal to the actuarially determined contribution rates. Based on those assumptions, the OPEB plan's fiduciary net position was projected to cover all future OPEB payments. Therefore, the discount rate was set equal to the long-term expected rate of return.
Expected Long-Term Rates of Return
Target Allocation
CERBT - Projected Real
Asset Class Strategy 1 Rates of Return 1
Global Equity 49.0% 4.56%
Global Fixed Income 23.0% 1.56%
REITs 20.0% 4.06%
TIPS 5.0% -0.08%
Commodities 3.0% 1.22%
100.0%
1 An expected inflation of 2.3% used for this period
C. Changes in the Net OPEB Liability
Total OPEB Fiduciary Net Net OPEB
Liability Position Liability
Balances as of June 30, 2021 13,421,076 $ 7,129,788 $ 6,291,288 $ Changes during the measurement period:
Service cost 285,492 - 285,492
Interest 800,414 - 800,414
Differences between expected and actual experience (1,305,093) - (1,305,093) Change of assumptions (915,746) - (915,746)
Contributions:
Employer - 981,209 (981,209)
Employee - - -
Net investment income - 460,154 (460,154)
Benefit payments, including refunds of employee
Contributions (732,718) (732,718) -
Administrative expenses - (3,561) 3,561
Other Additions/Deductions - (1,204) 1,204
Net changes during measurement period 2021-2022 (1,867,651) 703,880 (2,571,531) Balances as of June 30, 2022 (Measurement Date) 11,553,425 $ 7,833,668 $ 3,719,757 $ Increase (Decrease)
City of Seal Beach
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2024
82 Note 10 – Other Postemployment Benefits (“OPEB”) Plan (Continued) C. Changes in the Net OPEB Liability (Continued)
Sensitivity of the Net OPEB Liability to Changes in the Discount Rate The net OPEB liability of the City, as well as what the City's net OPEB liability would be if it were calculated using a discount rate that is one percentage point lower (5.00%) or one percentage point higher (7.00%) follows:
Discount Rate Current Discount Discount Rate
- 1% (5.00%) Rate (6.00%) + 1% (7.00%)
$ 3,719,757 4,997,881 $ 2,635,487 $
Net OPEB Liability/(Asset)
Sensitivity of the Net OPEB Liability to Changes in the Healthcare Cost Trend Rates The net OPEB liability of the City, as well as what the City's net OPEB liability would be if it were calculated using healthcare cost trend rates that are one percentage point lower or one percentage point higher than current healthcare cost trend rates follows:
Healthcare
1% Decrease Cost Trend Rate 1% Increase
$ 3,719,757 2,737,012 $ 4,853,593 $
Net OPEB Liability/(Asset)
D. OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB For the year ended June 30, 2024, the City recognized an OPEB expense of $470,727. At June 30, 2024, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:
Deferred outflows Deferred inflows
of Resources of Resources
OPEB contribution after measurement date 965,337 $ - $
Changes of assumptions 592,403 (825,335)
Difference between expected and actual experience 69,828 (1,270,191) Difference between projected and actual earning on
OPEB plan investments 464,739 -
Total 2,092,307 $ (2,095,526) $
City of Seal Beach
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2024
83 Note 10 – Other Postemployment Benefits (“OPEB”) Plan (Continued) D. OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB (Continued)
Deferred outflows of resources related to OPEB resulting from City’s contributions subsequent to the measurement date in the amount of $965,337 will be recognized as a reduction of the net OPEB liability in the year ending June 30, 2025. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows:
Measurement
Period Ending June
30,
Deferred Outflows/
(Inflows) of
Resources
2024 (149,040)
2025 (150,780)
2026 135,651
2027 (105,668)
2028 (481,204)
Thereafter (217,515)
$ (968,556)
Note 11 – Net Investment in Capital Assets
Net investment in capital assets at June 30, 2023 is reported as follows:
Governmental Business-Type
Activities Activities Water Utility Sewer Utility
Total capital assets, net 88,006,590 $ 33,745,390 $ 17,027,336 $ 16,718,054 $ Deferred loss on refunding debt - 60,352 - 60,352
Retention payable (266,604) (36,802) (36,802) -
Capital related debt (666,127) (3,884,809) (467,402) (3,417,407) Net investment in capital assets 87,073,859 $ 29,884,131 $ 16,523,132 $ 13,360,999 $ Enterprise Fund
City of Seal Beach
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2024
84 Note 12 – Classification of Fund Balances
At June 30, 2024, fund balances are classified in the governmental funds as follows:
Capital Projects
Citywide Grants and Equipment Nonmajor
General Special Revenue Capital Projects Governmental
Fund Fund Fund Funds Total
Nonspendable:
Prepaid items 2,978,558 $ - $ - $ - $ 2,978,558 $
Restricted:
Waste Management 43,950 - - - 43,950
Parking In-lieu 67,100 - - - 67,100
I-405 Corridor Improvements 1,198,184 - - - 1,198,184
Supplemental Law Enforcement - - - 83,707 83,707
Detention Center - - - 28,341 28,341
Police Asset Forefeiture - - - 364,276 364,276
Air Quality Improvements - - - 33,792 33,792
Parks Improvement - - - 55,301 55,301
Traffic Impact - - - 199,803 199,803
State Gasoline Tax - - - 2,263,979 2,263,979
Measure M2 - - - 1,188,796 1,188,796
Community Development Block Grant - - - 73,249 73,249
Landscape District - - - 725,242 725,242
Heron Pointe - - - 73,631 73,631
Pacific Gateway - - - 173,874 173,874
Seal Beach Cable - - - 562,850 562,850
SB 1 - - - 1,354,995 1,354,995
City Debt Service - - - 662,234 662,234
Total restricted 1,309,234 - - 7,844,070 9,153,304
Committed:
Fiscal Policy 10,533,627 - - - 10,533,627
Economic Contingency 1,750,000 - - - 1,750,000
Capital Project Improvement 10,940,781 - 87,347 - 11,028,128 Total committed 23,224,408 - 87,347 - 23,311,755
Assigned:
Community Development 952,983 - - - 952,983
Pier Restaurant 1,792,805 - - - 1,792,805
Compensated Absences 1,303,166 - - - 1,303,166
Encumbrance for public works 503,187 - - - 503,187
Encumbrance for police 1,274,810 - - - 1,274,810
Encumbrance for community development 30,657 - - - 30,657 Other 856,463 - - - 856,463
Total assigned 6,714,071 - - - 6,714,071
Unassigned (deficit) (761,934) 5,242,784 - - 4,480,850
Total fund balances $ (761,934) 39,469,055 $ 87,347 $ 7,844,070 $ 46,638,538 $ City of Seal Beach
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2024
85 Note 13 – Commitments and Contingencies
A. Commitments
The City had no material commitments as of June 30, 2024.
B. Contingencies
The City is a defendant in a number of lawsuits, which have arisen in the normal course of business. While substantial damages are alleged in some of these actions, their outcome cannot be predicted with certainty.
C. Grants
Amounts received or receivable from granting agencies are subject to audit and adjustment by grantor agencies.
While no matters of noncompliance were disclosed by the audit of the financial statements or single audit of the Federal grant programs, grantor agencies may subject grant programs to additional compliance tests, which may result in disallowed costs. In the opinion of management, future disallowances of current or prior grant expenditures, if any, would not have a material adverse effect on the financial position of the City.
Note 14 – Individual Fund Disclosure
Funds with deficit fund balances at June 30, 2024 are as follows:
Deficit
Citywide Grants Special Revenue Fund (761,934) $
The City plans to eliminate the deficit fund balances with amounts due from grantors.
The following funds exceeded appropriation amounts for the year ended June 30, 2024:
Expenditures
in Excess of
Appropriations Expenditures Appropriations
Nonmajor Governmental Funds:
Street Lighting Special Revenue Fund 209,500 $ 234,361 $ (24,861) $ Heron Pointe Special Revenue Fund 8,100 9,177 (1,077)
City of Seal Beach
Notes to the Basic Financial Statements (Continued)
For the Year Ended June 30, 2024
86 Note 15 – Prior Period Adjustments
A. Government-Wide Financial Statements
The City had the following prior period adjustments for the government-wide beginning net position at July 1, 2023:
Governmental Business-Type
Activities Activities Total
Net position as perviously reported at July 1, 2023 96,905,348 $ 44,667,100 $ 141,572,448 $ Depreciable capital assets, net of accumulated depreciation (1,999,346) 233,535 (1,765,811) Correction of accounts receivable recognized in prior year 142,094 - 142,094 Correction of business license revenue received 262,201 - 262,201 Net position as restated at July 1, 2023 95,310,297 $ 44,900,635 $ 140,210,932 $ B. Governmental Fund Financial Statements
The beginning fund balance was restated as following:
Citywide Grants Police Grants Total
Special Revenue Special Revenue Governmental
General Fund Fund Fund Funds
Fund balance as perviously reported at July 1, 2023 37,324,451 $ (696,382) $ (76,072) $ (772,454) $ Correction of accounts receivable recognized in prior year - 98,181 43,920 142,101 Correction of business license revenue received 262,201 - - - Fund balance as restated at July 1, 2023 37,586,652 $ (598,201) $ (32,152) $ (630,353) $ C. Enterprise Fund Financial Statements
The beginning net position was restated as following:
Total
Water Utility Sewer Utility Enterprise Funds
Net position as perviously reported at July 1, 2023 20,383,261 $ 24,283,839 $ 44,667,100 $ Depreciable capital assets, net of accumulated depreciation 62,802 170,733 233,535 Net position as restated at July 1, 2023 20,446,063 $ 24,454,572 $ 44,900,635 $ D. Internal Service Fund Financial Statements
The beginning net position was restated as following:
Vehicle Total
Replacement Internal Service
Fund Fund
Net position as perviously reported at July 1, 2023 700,842 $ 700,842 $ Depreciable capital assets, net of accumulated depreciation 143,713 143,713 Net position as restated at July 1, 2023 844,555 $ 844,555 $
REQUIRED SUPPLEMENTARY INFORMATION (UNAUDITED)
87 This page intentionally left blank.
88 Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Revenues:
Taxes 34,145,100 $ 34,945,100 $ 36,002,178 $ 1,057,078 $ Licenses and permits 723,000 723,000 939,640 216,640
Intergovernmental 90,000 1,711,218 1,789,580 78,362
Charges for services 6,556,000 6,387,816 6,674,619 286,803 Use of money and property 914,500 914,500 2,844,020 1,929,520 Fines and forfeitures 2,005,100 1,505,100 1,402,597 (102,503) Contributions 32,000 32,000 24,471 (7,529)
Miscellaneous 208,800 208,800 661,060 452,260
Total revenues 46,427,534 44,674,500 50,338,165 3,910,631 Expenditures:
Current:
General government 7,832,098 8,146,456 7,374,474 771,982 Public safety 25,035,757 24,852,184 24,716,603 319,154
Community development 2,863,324 2,783,324 2,325,464 537,860 Community services 1,442,775 1,407,775 1,399,938 42,837 Public works 9,345,254 8,018,362 7,304,526 2,040,728
Capital outlay 837,000 837,000 510,685 326,315
Debt service:
Principal retirement 85,107 85,107 493,805 (408,698)
Interest and fiscal charges 6,700 6,700 25,235 (18,535) Total expenditures 47,762,373 45,822,550 44,150,730 3,611,643 Revenues over (under) expenditures (1,334,839) (1,148,050) 6,187,435 7,522,274 Other Financing Sources (Uses):
Transfers in 191,200 850,700 109,000 (741,700)
Transfers out (13,903,555) (14,466,555) (4,414,032) 10,052,523 Total other financing sources (uses) (13,615,855) (13,712,355) (4,305,032) 9,310,823 Net change in fund balance $ (14,950,694) (14,860,405) $ 1,882,403 16,833,097 $ Fund Balance:
Beginning of year 37,586,652
End of year $ 39,469,055
City of Seal Beach
Required Supplementary Information (Unaudited)
For the Year Ended June 30, 2024
Budgeted Amounts
Budgetary Comparison Schedule – General Fund
89 Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Revenues:
Intergovernmental 1,931,497 $ 1,869,388 $ 801,754 $ (1,067,634) $ Total revenues 1,869,388 1,931,497 801,754 (1,067,634)
Expenditures:
Current:
Public safety - 100,000 40,000 60,000
Community development 40,000 40,000 - 40,000
Public works 109,000 996,891 156,575 840,316
Capital outlay 1,509,163 1,509,163 670,607 838,556
Total expenditures 2,646,054 1,658,163 867,182 1,778,872 Revenues over (under) expenditures (776,666) 273,334 (65,428) 711,238 Other Financing Uses:
Transfers out - - (98,305) (98,305)
Net change in fund balance $ (776,666) 273,334 $ (163,733) 612,933 $ Fund Balance (Deficit):
Beginning of year, as restated (Note 15) (598,201)
End of year $ (761,934)
Budgeted Amounts
City of Seal Beach
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Citywide Grants Special Revenue Fund
For the Year Ended June 30, 2024
90 City of Seal Beach
Required Supplementary Information (Unaudited)
Notes to the Budgetary Comparison Schedule
For the Year Ended June 30, 2024
Budgetary Control and Accounting Policy
The City prepares its budgets on the basis of estimated revenues and expenditures and, accordingly, the budget amounts included in the accompanying financial statements are presented on a basis substantially consistent with generally accepted accounting principles.
Encumbrance accounting is utilized during the fiscal year, whereby purchase orders, contracts and other commitments are recorded in order to control appropriations. However, at fiscal year end, all appropriations lapse. Accordingly, encumbrances are cancelled and generally are re-appropriated as part of the following year’s budget. Encumbrances are not included in reported expenditures.
Annual budgets are adopted for the General Fund, Special Revenue Funds, Debt Service Funds, and Capital Projects Funds. In fiscal year 2023-24, no budget was adopted for the Detention Center Special Revenue Fund. The City Council approves total budgeted appropriations and any amendments to appropriations throughout the year.
The budgetary level of control for all governmental fund types is the fund level. The City Manager has the discretion to transfer appropriations between departments within a fund, but transfers between funds must be approved by the City Council. 91 Measurement Date June 30, 2023 June 30, 2022 June 30, 2021 June 30, 2020 June 30, 2019 City's Proportion of the Net Pension Liability 0.14288% 0.14559% 0.17295% 0.13777% 0.12949% City's Proportionate Share of the Net Pension Liability 17,825,226 $ 16,817,024 $ 9,353,495 $ 14,411,297 $ 13,320,233 $ City's Covered Payroll 5,535,460 $ 5,164,779 $ 5,162,753 $ 5,243,738 $ 4,721,968 $ City's Proportionate Share of the Net Pension Liability as a Percentage of its Covered Payroll 322.02% 325.61% 181.17% 274.83% 282.09% Plan's Proportionate Share of the Fiduciary Net Position as a Percentage of the Total Pension Liability 69.62% 69.62% 82.21% 71.73% 73.26% Measurement Date June 30, 2023 June 30, 2022 June 30, 2021 June 30, 2020 June 30, 2019 City's Proportion of the Net Pension Liability 0.27770% 0.28126% 1.09047% 0.26123% 0.25611% City's Proportionate Share of the Net Pension Liability 34,643,664 $ 32,488,072 $ 18,526,366 $ 28,423,181 $ 26,243,693 $ City's Covered Payroll 6,331,975 $ 6,401,398 $ 5,805,955 $ 5,607,704 $ 5,137,216 $ City's Proportionate Share of the Net Pension Liability as a Percentage of its Covered Payroll 547.12% 507.52% 319.09% 506.86% 510.85% Plan's Proportionate Share of the Fiduciary Net Position as a Percentage of the Total Pension Liability 68.88% 68.88% 79.77% 70.11% 71.27% California Public Employees' Retirement System ("CalPERS") Miscellaneous Plan California Public Employees' Retirement System ("CalPERS") Safety Plan City of Seal Beach
Required Supplementary Information (Unaudited)
Schedule of the City's Proportionate Share of the Net Pension Liability and Related Ratios For the Year Ended June 30, 2024
Last Ten Fiscal Years
92 Measurement Date June 30, 2018 June 30, 2017 June 30, 2016 June 30, 2015 June 30, 2014 City's Proportion of the Net Pension Liability 0.12641% 0.12396% 0.12144% 0.11333% 0.11644% City's Proportionate Share of the Net Pension Liability 12,180,833 $ 12,293,741 $ 10,508,345 $ 7,778,736 $ 7,245,313 $ City's Covered Payroll 4,713,200 $ 4,385,712 $ 4,226,024 $ 4,710,212 $ 4,503,370 $ City's Proportionate Share of the Net Pension Liability as a Percentage of its Covered Payroll 258.44% 280.31% 248.66% 165.15% 160.89% Plan's Proportionate Share of the Fiduciary Net Position as a Percentage of the Total Pension Liability 75.18% 75.11% 76.88% 82.15% 83.18% Measurement Date June 30, 2018 June 30, 2017 June 30, 2016 June 30, 2015 June 30, 2014 City's Proportion of the Net Pension Liability 0.25383% 0.24294% 0.24301% 0.23685% 0.19002% City's Proportionate Share of the Net Pension Liability 24,459,736 $ 24,093,096 $ 21,027,509 $ 16,257,122 $ 11,823,793 $ City's Covered Payroll 4,833,363 $ 4,200,942 $ 4,454,998 $ 4,734,950 $ 4,290,168 $ City's Proportionate Share of the Net Pension Liability as a Percentage of its Covered Payroll 506.06% 573.52% 472.00% 343.34% 275.60% Plan's Proportionate Share of the Fiduciary Net Position as a Percentage of the Total Pension Liability 72.12% 72.09% 73.44% 78.58% 81.42% California Public Employees' Retirement System ("CalPERS") Miscellaneous Plan California Public Employees' Retirement System ("CalPERS") Safety Plan City of Seal Beach
Required Supplementary Information (Unaudited)
Schedule of the City's Proportionate Share of the Net Pension Liability and Related Ratios (Continued) For the Year Ended June 30, 2024
Last Ten Fiscal Years
93 Fiscal year 2023-24 2022-23 2021-22 2020-21 2019-20
Actuarially Determined Contribution 1,781,962 $ 1,731,376 $ 1,575,633 $ 1,443,709 $ 1,275,186 $ Contribution in Relation to the
Actuarially Determined Contribution (1,781,962) (1,731,376) (1,575,633) (1,443,709) (1,275,186) Contribution Deficiency (Excess) - $ - $ - $ - $ - $
Covered Payroll 5,690,453 $ 5,535,460 $ 5,164,779 $ 5,162,753 $ 5,243,738 $ Contributions as a Percentage
of Covered Payroll 31.31% 31.28% 30.51% 27.96% 24.32%
Fiscal year 2023-24 2022-23 2021-22 2020-21 2019-20
Actuarially Determined Contribution 4,296,096 $ 3,915,610 $ 3,642,820 $ 3,231,920 $ 2,882,385 $ Contribution in Relation to the
Actuarially Determined Contribution (4,296,096) (3,915,610) (3,642,820) (3,231,920) (2,882,385) Contribution Deficiency (Excess) - $ - $ - $ - $ - $
Covered Payroll 6,509,270 $ 6,331,975 $ 6,401,398 $ 5,805,955 $ 5,607,704 $ Contributions as a Percentage
of Covered Payroll 66.00% 61.84% 56.91% 55.67% 51.40%
California Public Employees' Retirement System ("CalPERS") Safety Plan Changes of Assumptions: In 2023, there were no changes. In 2022, the acounting discount rate reduced from 7.15 percent to 6.90 percent. In 2021, 2020, and 2019, there were no changes. In 2018, demographic assumptions and inflation rate were changed in accordance to the CalPERS Experience Study and Review of Actuarial Assumptions December 2017. There were no changes in the discount rate. In 2017, the accounting discount rate reduced from 7.65 percent to 7.15 percent. In 2016, there were no changes. In 2015, amounts reported reflect an adjustment of the discount rate from 7.5 percent (net of administrative expense) to 7.65 percent (without a reduction for pension plan administrative expense.) In 2014, amounts reported were based on the 7.5 percent discount rate.
Benefit Changes: There were no changes to benefit terms. 2 Includes one year’s payroll growth using 2.80 percent payroll assumption for fiscal year 2023-24.
Notes to Schedule:
City of Seal Beach
Required Supplementary Information (Unaudited)
Schedule of Contributions - Pensions
For the Year Ended June 30, 2024
Last Ten Fiscal Years
California Public Employees' Retirement System ("CalPERS") Miscellaneous Plan 94 Fiscal year 2018-19 2017-18 2016-17 2015-16 2014-15
Actuarially Determined Contribution 1,076,211 $ 911,168 $ 791,754 $ 709,945 $ 734,255 $ Contribution in Relation to the
Actuarially Determined Contribution (1,076,211) (911,168) (791,754) (709,945) (734,255) Contribution Deficiency (Excess) - $ - $ - $ - $ - $
Covered Payroll 4,721,968 $ 4,713,200 $ 4,385,712 $ 4,226,024 $ 4,710,212 $ Contributions as a Percentage
of Covered Payroll 22.79% 19.33% 18.05% 16.80% 15.59%
Fiscal year 2018-19 2017-18 2016-17 2015-16 2014-15
Actuarially Determined Contribution 2,509,250 $ 2,127,080 $ 1,748,129 $ 1,608,716 $ 1,476,452 $ Contribution in Relation to the
Actuarially Determined Contribution (2,509,250) (2,127,080) (1,748,129) (1,608,716) (1,476,452) Contribution Deficiency (Excess) - $ - $ - $ - $ - $
Covered Payroll 5,137,216 $ 4,833,363 $ 4,200,942 $ 4,454,998 $ 4,734,950 $ Contributions as a Percentage
of Covered Payroll 48.84% 44.01% 41.61% 36.11% 31.18%
Changes of Assumptions: In 2023, there were no changes. In 2022, the acounting discount rate reduced from 7.15 percent to 6.90 percent. In 2021, 2020, and 2019, there were no changes. In 2018, demographic assumptions and inflation rate were changed in accordance to the CalPERS Experience Study and Review of Actuarial Assumptions December 2017. There were no changes in the discount rate. In 2017, the accounting discount rate reduced from 7.65 percent to 7.15 percent. In 2016, there were no changes. In 2015, amounts reported reflect an adjustment of the discount rate from 7.5 percent (net of administrative expense) to 7.65 percent (without a reduction for pension plan administrative expense.) In 2014, amounts reported were based on the 7.5 percent discount rate.
City of Seal Beach
Required Supplementary Information (Unaudited)
For the Year Ended June 30, 2024
Last Ten Fiscal Years
Schedule of Contributions - Pensions (Continued)
Notes to Schedule:
California Public Employees' Retirement System ("CalPERS") Safety Plan California Public Employees' Retirement System ("CalPERS") Miscellaneous Plan Benefit Changes: There were no changes to benefit terms. 95 Measurement period June 30, 2023 June 30, 2022 June 30, 2021 June 30, 2020 June 30, 2019 Total OPEB liability
Service cost 285,492 $ 250,120 $ 269,955 $ 253,910 $ 262,452 $ Interest 800,414 805,675 771,486 751,631 736,104
Differences between expected and actual experience (1,305,093) (140,904) 122,199 (109,256) (109,256) Changes of assumption (915,746) 738,472 113,616 (49,484) (49,484) Benefit payments (732,718) (742,658) (720,545) (516,782) (419,956) Implicit rate subsidy fulfilled - - - - (136,833)
Net change in total OPEB liability 910,705 (1,867,651) 556,711 330,019 283,027 Total OPEB liability, beginning 12,510,371 13,421,076 11,953,660 11,623,641 11,340,614 Total OPEB liability, ending (a) $ 13,421,076 11,553,425 $ 12,510,371 $ 11,953,660 $ 11,623,641 $ OPEB fiduciary net position
Contributions:
Employer - City's contribution 981,209 $ 985,606 $ 963,042 $ 588,400 $ 710,200 $ Employer - Implicit subsidy - - - - 136,833
Net investment income 460,154 (1,069,356) 1,663,551 360,219 324,350 Other additions - - - - -
Benefit payments (732,718) (742,658) (720,545) (516,782) (419,956) Implicit rate subsidy fulfilled - - - - (136,833)
Administrative expense (3,561) (2,016) (2,291) (2,768) (1,095) Other deductions (1,204) - - - -
Net change in plan fiduciary net position (828,424) 703,880 1,903,757 429,069 613,499 Plan fiduciary net position, beginning 7,958,212 7,129,788 6,054,455 5,625,386 5,011,887 Plan fiduciary net position, ending (b) 7,129,788 7,833,668 7,958,212 6,054,455 5,625,386 Plan net OPEB liability - ending (a) - (b) $ 6,291,288 3,719,757 $ 4,552,159 $ 5,899,205 $ 5,998,255 $ Plan's fiduciary net position as a percentage
of the total OPEB liability 67.80% 53.12% 63.61% 50.65% 48.40% Covered payroll $ 11,640,947 12,003,945 $ 10,959,848 $ 10,666,519 $ 9,923,172 $ Net OPEB liability as a percentage of covered payroll 30.99% 54.04% 41.53% 55.31% 60.45% 1 Historical information is presented only for measurement periods for which GASB 75 is implemented.
City of Seal Beach
Required Supplementary Information (Unaudited)
Schedule of Changes in Net Other Postemployment Benefits Liability and Related Ratios For the Year Ended June 30, 2024
Last Ten Fiscal Years
Other Postemployment Benefits ("OPEB")
96 Measurement period June 30, 2018 June 30, 20171
Total OPEB liability
Service cost $ 267,961 275,665 $
Interest 752,721 786,251
Differences between expected and actual experience - -
Changes of assumption - (413,262)
Benefit payments (454,685) (406,031)
Implicit rate subsidy fulfilled (114,993) (123,043)
Net change in total OPEB liability 451,004 119,580
Total OPEB liability, beginning 10,770,030 11,221,034
Total OPEB liability, ending (a) $ 11,221,034 11,340,614 $ OPEB fiduciary net position
Contributions:
Employer - City's contribution $ 567,185 720,871 $
Employer - Implicit subsidy 114,993 123,043
Net investment income 411,482 346,820
Other additions - 3,763
Benefit payments (454,685) (406,031)
Implicit rate subsidy fulfilled (114,993) (123,043)
Administrative expense (1,995) (2,323)
Other deductions - (5,765)
Net change in plan fiduciary net position 521,987 657,335 Plan fiduciary net position, beginning 3,832,565 4,354,552 Plan fiduciary net position, ending (b) 4,354,552 5,011,887 Plan net OPEB liability - ending (a) - (b) $ 6,866,482 6,328,727 $ Plan's fiduciary net position as a percentage
of the total OPEB liability 44.19% 38.81%
Covered payroll $ 8,807,230 9,518,945 $
Net OPEB liability as a percentage of covered payroll 66.49% 77.96% Other Postemployment Benefits ("OPEB")
1 Historical information is presented only for measurement periods for which GASB 75 is implemented.
City of Seal Beach
Required Supplementary Information (Unaudited)
Schedule of Changes in Net Other Postemployment Benefits Liability and Related Ratios (Continued) For the Year Ended June 30, 2024
Last Ten Fiscal Years
97 Fiscal year end 2023-242 3 2022-23 2021-22 2020-21 2019-20 Actuarially determined contribution2 $ 810,473 905,303 $ 679,537 $ 794,339 $ 763,351 $ Contribution in relation to the actuarially
determined contribution2 (981,209) (974,611) (985,606) (963,041) (867,112) Contribution deficiency/(excess) (69,308) $ (170,736) $ (306,069) $ (168,702) $ (103,761) $ Covered-employee payroll3 $ 12,003,945 12,340,055 $ 11,640,947 $ 10,959,848 $ 10,666,519 $ Contributions as a percentage of
covered-employee payroll 7.90% 8.48% 8.47% 8.79% 8.13%
Notes to Schedule:
Valuation date:
Actuarial cost method:
Inflation:
Assumed payroll growth:
Healthcare cost trend:
Rate of return on assets:
Mortality:
City of Seal Beach
Required Supplementary Information (Unaudited)
Schedule of Contributions - Other Postemployment Benefits For the Year Ended June 30, 2024
Last Ten Fiscal Years
7.40% (non-Medicare) / 4.20% (Medicare), trending down to 4.14% by 2075
5.10%
Other Postemployment Benefits ("OPEB")
1 Historical information is presented only for measurement periods for which GASB 75 is implemented. 2 The June 30, 2021 actuarial valuation provided the actuarially determined contributions for fiscal year ended June 30, 2023. 3 Includes one year’s payroll growth using 2.80 percent payroll assumption from fiscal year 2022-23.
Based on assumptions for Public Agency Miscellaneous and Police members published in the December 2017 CalPERS Experience Study
Methods and assumptions used to determine contribution rates:
June 30, 2023
Entry age normal, level percent of pay
2.30% per year
2.80% year one and thereafter
98 Fiscal year end 2018-19 2017-18 2016-171
Actuarially determined contribution2 $ 833,241 755,936 $ 812,317 $ Contribution in relation to the actuarially
determined contribution2 (843,914) (847,033) (682,178)
Contribution deficiency/(excess) (91,097) $ (10,673) $ 130,139 $ Covered-employee payroll3 $ 9,518,945 9,923,172 $ 8,807,230 $ Contributions as a percentage of
covered-employee payroll 8.54% 8.87% 7.75%
Other Postemployment Benefits ("OPEB")
1 Historical information is presented only for measurement periods for which GASB 75 is implemented.
City of Seal Beach
Required Supplementary Information (Unaudited)
Schedule of Contributions - Other Postemployment Benefits (Continued) For the Year Ended June 30, 2024
Last Ten Fiscal Years
99 This page intentionally left blank.
100
SUPPLEMENTARY INFORMATION
101
This page intentionally left blank.
102
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Revenues:
Charges for services - $ - $ 22,840 $ (22,840) $
Total expenditures - - 22,840 (22,840)
Expenditures:
Current:
General government 315,301 349,176 98,146 251,030
Public safety 536,145 593,747 167,177 426,570
Public works 3,363,215 3,724,545 1,047,870 2,676,675
Capital outlay 9,089,195 10,065,701 2,831,905 7,233,796 Total expenditures 14,733,169 13,303,856 4,145,098 10,588,071 Revenues over (under) expenditures (14,733,169) (13,303,856) (4,122,258) 10,565,231 Other Financing Sources:
Transfers in 13,303,855 13,866,855 4,069,624 (9,797,231) Net change in fund balance $ (866,314) (1) $ (52,634) 813,680 $ Fund Balance:
Beginning of year 139,981
End of year $ 87,347
Budgeted Amounts
City of Seal Beach
Schedule of Revenues, Expenditures, and Change in Fund Balance - Budget and Actual Capital Projects and Equipment Capital Projects Fund
For the Year Ended June 30, 2024
103
This page intentionally left blank.
104
City Debt Service Debt Service Fund : To account for resources that are restricted for the payments of long-term debt.
Pacific Gateway Special Revenue Fund : To account for property taxes that are restricted for costs related to the maintenance of parks, parkways and open space within the District (Landscape Maintenance).
SB 1 Special Revenue Fund : To account for revenue received from the City's 1/2-cent per gallon gas tax and new vehicle registration taxes restricted for a wide range of transportation improvement projects.
Seal Beach Cable Special Revenue Fund : To account for revenues derived from PEGS fees which provide for channel capacity to be restricted for public, education, or government use.
Heron Pointe Special Revenue Fund : To account for the construction and acquisition of certain public street improvements, water and sanitary sewer improvements, dry utility improvements, park and landscaping improvements.
Landscape District Special Revenue Fund : To account for property taxes that are restricted for costs related to the maintenance of parks, parkways and open space within the Community Facility District 2002-02 (Landscape Maintenance).
NONMAJOR GOVERNMENTAL FUNDS
Detention Center Special Revenue Fund : To account for funds initially funded by monies seeded from the previous jail services vendor. The revenues also derived from sales of commissary items to the prisoners for their benefit.
Police Asset Forfeiture Special Revenue Fund : To accounts for revenues derived from monies and property seized in Federal, State, and Local drug-related incidents.
Street Lighting Special Revenue Fund : To account for property taxes that are restricted for the maintenance of streetlights and to finance the electricity used by the streetlights.
Police Grants Special Revenue Fund : To account for various grants including the Urban Area Security Initiative (UASI), the Office of Traffic Safety (OTS) DUI grant reimburses funds advanced by the City for DUI enforcement, the Bullet Proof Vest Protection (BVP) grant which provides matching funds that are restricted for the purchase of bullet-resistant vests, the Alcohol Beverage Control (ABC) grant and the Justice Assistance Grant (JAG).
Supplemental Law Enforcement Special Revenue Fund : To account for funds received from the State under the State Citizens Option for Public Safety Program. Certain procedures are required to be implemented prior to the use of the funds, and the funds cannot be used to supplant existing funding for law enforcement.
Air Quality Improvement Special Revenue Fund : To accounts for supplemental vehicle license fee revenue distributed to Cities by the South Coast Air Quality Management District pursuant to Assembly Bill 2766. Expenditures are restricted for programs that will reduce air pollution by reducing, directly or indirectly, mobile source emission pollutants.
Park Improvement Special Revenue Fund : To account for the Quimby Act Fees received by developers that are restricted for the improvement of parks and recreation facilities.
Traffic Impact Special Revenue Fund : To account for fair-share based fees that will serve to offset, or mitigate, the traffic impacts caused by new development.
State Gasoline Tax Special Revenue Fund : To accounts for locally shared gas tax monies collected by the State. Expenditures are restricted for repair, construction, maintenance and right-of-way acquisitions relating to streets and highways.
Measure M2 Special Revenue Fund : To account for restricted funds for transportation improvements through the Measure M Transportation Investment Plan (M2) such as major improvement plans target Orange County freeways, streets and roads, transit and environmental programs.
Community Development Block Grant (CDBG) Special Revenue Fund : To account for for funds provided by Federal Housing and Urban Development restricted for a wide variety of unique community development needs. 105
Supplemental
Street Law Detention Police Asset
Lighting Enforcement Center Forfeiture
ASSETS
Cash and investments 18,178 $ 89,193 $ 28,341 $ 365,997 $ Receivables:
Accounts - - - -
Taxes 830 - - -
Total assets $ 89,193 19,008 $ 28,341 $ 365,997 $
LIABILITIES, DEFERRED INFLOW OF
RESOURCES, AND FUND BALANCES
Liabilities:
Accounts payable 19,008 $ 5,486 $ - $ - $
Accrued liabilities - - - 1,721
Due to other funds - - - -
Retentions payable - - - -
Total liabilities 5,486 19,008 - 1,721
Fund Balances:
Restricted - 83,707 28,341 364,276
Total fund balances 83,707 - 28,341 364,276
Total liabilities, deferred inflow of resources,
and fund balances $ 89,193 19,008 $ 28,341 $ 365,997 $
(Continued)
Special Revenue
City of Seal Beach
Combining Balance Sheet
June 30, 2024
Nonmajor Governmental Funds
106
Air Quality Park Traffic State
Improvement Improvement Impact Gasoline Tax
ASSETS
Cash and investments 33,792 $ 55,301 $ 199,803 $ 2,207,712 $ Receivables:
Accounts - - - -
Taxes - - - 60,095
Total assets $ 55,301 33,792 $ 199,803 $ 2,267,807 $
LIABILITIES, DEFERRED INFLOW OF
RESOURCES, AND FUND BALANCES
Liabilities:
Accounts payable - $ - $ - $ 3,828 $
Accrued liabilities - - - -
Due to other funds - - - -
Retentions payable - - - -
Total liabilities - - - 3,828
Fund Balances:
Restricted 33,792 55,301 199,803 2,263,979
Total fund balances 55,301 33,792 199,803 2,263,979
Total liabilities, deferred inflow of resources,
and fund balances $ 55,301 33,792 $ 199,803 $ 2,267,807 $ (Continued)
Special Revenue
City of Seal Beach
Combining Balance Sheet (Continued)
June 30, 2024
Nonmajor Governmental Funds
107
Community
Development Police Landscape
Measure M2 Block Grant Grants District
ASSETS
Cash and investments 1,458,345 $ 67,990 $ 145,247 $ 732,974 $ Receivables:
Accounts 89,000 5,259 34,072 -
Taxes - - - -
Total assets $ 73,249 1,547,345 $ 179,319 $ 732,974 $
LIABILITIES, DEFERRED INFLOW OF
RESOURCES, AND FUND BALANCES
Liabilities:
Accounts payable 342,282 $ - $ - $ 7,264 $
Accrued liabilities - - 12,763 468
Due to other funds - - 166,556 -
Retentions payable 16,267 - - -
Total liabilities - 358,549 179,319 7,732
Fund Balances:
Restricted 1,188,796 73,249 - 725,242
Total fund balances 73,249 1,188,796 - 725,242
Total liabilities, deferred inflow of resources,
and fund balances $ 73,249 1,547,345 $ 179,319 $ 732,974 $ (Continued)
City of Seal Beach
Special Revenue
Nonmajor Governmental Funds
Combining Balance Sheet (Continued)
June 30, 2024
108
Pacific Seal Beach
Heron Pointe Gateway Cable SB 1
ASSETS
Cash and investments 73,677 $ 178,007 $ 537,882 $ 1,451,132 $ Receivables:
Accounts - - 24,968 -
Taxes - 307 - 52,544
Total assets $ 178,314 73,677 $ 562,850 $ 1,503,676 $
LIABILITIES, DEFERRED INFLOW OF
RESOURCES, AND FUND BALANCES
Liabilities:
Accounts payable 46 $ 4,128 $ - $ 109,898 $
Accrued liabilities - 312 - -
Due to other funds - - - -
Retentions payable - - - 38,783
Total liabilities 4,440 46 - 148,681
Fund Balances:
Restricted 73,631 173,874 562,850 1,354,995
Total fund balances 173,874 73,631 562,850 1,354,995
Total liabilities, deferred inflow of resources,
and fund balances $ 178,314 73,677 $ 562,850 $ 1,503,676 $ (Continued)
City of Seal Beach
Combining Balance Sheet (Continued)
June 30, 2024
Nonmajor Governmental Funds
Special Revenue
109
Debt Service
Total Other
City Debt Governmental
Service Funds
ASSETS
Cash and investments $ 8,305,805 662,234 $
Receivables:
Accounts 153,299 -
Taxes 113,776 -
Total assets $ 8,572,880 662,234 $
LIABILITIES, DEFERRED INFLOW OF
RESOURCES, AND FUND BALANCES
Liabilities:
Accounts payable $ 491,940 - $
Accrued liabilities 15,264 -
Due to other funds 166,556 -
Retentions payable 55,050 -
Total liabilities 728,810 -
Fund Balances:
Restricted 7,844,070 662,234 $
Total fund balances 7,844,070 662,234
Total liabilities, deferred inflow of resources,
and fund balances $ 8,572,880 662,234 $
(Concluded)
City of Seal Beach
Combining Balance Sheet (Continued)
Nonmajor Governmental Funds
June 30, 2024
110
Supplemental
Street Law Detention Police Asset
Lighting Enforcement Center Forfeiture
Revenues:
Taxes 139,856 $ - $ - $ - $
Intergovernmental - 186,159 - 360,984
Charges for services - - - -
Use of money and property - 3,048 - 74
Contributions - - - -
Total revenues 189,207 139,856 - 361,058
Expenditures:
Current:
General government - - - -
Public safety - 239,522 - -
Community development - - - -
Public works 234,361 - - -
Capital outlay - - - -
Debt service:
Principal - - - -
Interest and fiscal charges - - - -
Total expenditures 239,522 234,361 - -
Revenues over (under) expenditures (50,315) (94,505) - 361,058 Other Financing Sources (Uses):
Transfers in 94,452 - - -
Transfers out - - - -
Total other financing sources (uses) - 94,452 - -
Net change in fund balances (50,315) (53) - 361,058
Fund Balance (Deficit):
Beginning of year, as restated (Note 15) 53 134,022 28,341 3,218 End of year $ 83,707 - $ 28,341 $ 364,276 $
(Continued)
Special Revenue
For the Year Ended June 30, 2024
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances City of Seal Beach
Nonmajor Governmental Funds
111
Air Quality Park Traffic State
Improvement Improvement Impact Gasoline Tax
Revenues:
Taxes - $ - $ - $ - $
Intergovernmental 16,301 - - 698,355
Charges for services - - - -
Use of money and property 374 1,199 4,331 44,218
Contributions - - - -
Total revenues 1,199 16,675 4,331 742,573
Expenditures:
Current:
General government - - - -
Public safety - - - -
Community development - - - -
Public works - - - 3,332
Capital outlay - - - 133,310
Debt service:
Principal - - - -
Interest and fiscal charges - - - -
Total expenditures - - - 136,642
Revenues over (under) expenditures 1,199 16,675 4,331 605,931 Other Financing Sources (Uses):
Transfers in - - - -
Transfers out - - - (30,000)
Total other financing sources (uses) - - - (30,000)
Net change in fund balances 1,199 16,675 4,331 575,931
Fund Balance (Deficit):
Beginning of year, as restated (Note 15) 17,117 54,102 195,472 1,688,048 End of year $ 55,301 33,792 $ 199,803 $ 2,263,979 $
(Continued)
Special Revenue
City of Seal Beach
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances (Continued) For the Year Ended June 30, 2024
Nonmajor Governmental Funds
112
Community
Development Police Landscape
Measure M2 Block Grant Grants District
Revenues:
Taxes - $ - $ - $ 137,685 $
Intergovernmental 558,612 349,591 232,200 -
Charges for services - - - -
Use of money and property 33,207 - - 15,531
Contributions - - - -
Total revenues 349,591 591,819 232,200 153,216
Expenditures:
Current:
General government - - - -
Public safety - - 345,295 -
Community development - 216,655 - 85,687
Public works - - - -
Capital outlay 961,053 - - -
Debt service:
Principal - - - -
Interest and fiscal charges - - - -
Total expenditures 216,655 961,053 345,295 85,687
Revenues over (under) expenditures 132,936 (369,234) (113,095) 67,529 Other Financing Sources (Uses):
Transfers in - - 145,247 -
Transfers out - - - (31,400)
Total other financing sources (uses) - - 145,247 (31,400) Net change in fund balances 132,936 (369,234) 32,152 36,129 Fund Balance (Deficit):
Beginning of year, as restated (Note 15) 1,558,030 (59,687) (32,152) 689,113 End of year $ 73,249 1,188,796 $ - $ 725,242 $
(Continued)
Special Revenue
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances (Continued) Nonmajor Governmental Funds
City of Seal Beach
For the Year Ended June 30, 2024
113
Pacific Seal Beach
Heron Pointe Gateway Cable SB1
Revenues:
Taxes - $ 86,763 $ - $ - $
Intergovernmental - - - 638,573
Charges for services - - 93,847 -
Use of money and property - - 12,698 40,143
Contributions 15,000 25,000 5,000 -
Total revenues 111,763 15,000 111,545 678,716
Expenditures:
Current:
General government - - 73,544 -
Public safety - - - -
Community development 9,177 62,344 - -
Public works - - - -
Capital outlay - - - 907,329
Debt service:
Principal - - - -
Interest and fiscal charges - - - -
Total expenditures 62,344 9,177 73,544 907,329
Revenues over (under) expenditures 49,419 5,823 38,001 (228,613) Other Financing Sources (Uses):
Transfers in - - - -
Transfers out (1,600) (26,000) (20,000) -
Total other financing sources (uses) (26,000) (1,600) (20,000) - Net change in fund balances 23,419 4,223 18,001 (228,613) Fund Balance (Deficit):
Beginning of year, as restated (Note 15) 69,408 150,455 544,849 1,583,608 End of year $ 173,874 73,631 $ 562,850 $ 1,354,995 $
(Continued)
City of Seal Beach
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances (Continued) For the Year Ended June 30, 2024
Special Revenue
Nonmajor Governmental Funds
114
Debt Service
Total Other
City Debt Governmental
Service Funds
Revenues:
Taxes $ 364,304 - $
Intergovernmental 3,040,775 -
Charges for services 93,847 -
Use of money and property 176,447 21,624
Contributions 45,000 -
Total revenues 3,720,373 21,624
Expenditures:
Current:
General government 73,544 -
Public safety 584,817 -
Community development 373,863 -
Public works 237,693 -
Capital outlay 2,001,692 -
Debt service:
Principal 315,000 315,000
Interest and fiscal charges 8,845 8,845
Total expenditures 3,595,454 323,845
Revenues over (under) expenditures 124,919 (302,221)
Other Financing Sources (Uses):
Transfers in 442,713 203,014
Transfers out (109,000) -
Total other financing sources (uses) 333,713 203,014
Net change in fund balances 458,632 (99,207)
Fund Balance (Deficit):
Beginning of year, as restated (Note 15) 761,441 7,385,438 End of year $ 7,844,070 662,234 $
(Concluded)
City of Seal Beach
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances (Continued) Nonmajor Governmental Funds
For the Year Ended June 30, 2024
115
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Revenues:
Taxes 141,000 $ 141,000 $ 139,856 $ (1,144) $
Total revenues 141,000 141,000 139,856 (1,144)
Expenditures:
Current:
Public works 209,500 $ 209,500 $ 234,361 $ (24,861) $
Total expenditures 209,500 209,500 234,361 (24,861)
Revenues over (under) expenditures (68,500) (68,500) (94,505) (26,005) Other Financing Sources:
Transfers in 68,500 68,500 94,452 25,952
Net change in fund balance $ - - $ (53) (53) $
Fund Balance:
Beginning of year 53
End of year $ -
City of Seal Beach
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended June 30, 2024
Budgeted Amounts
Street Lighting Special Revenue Fund
116
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Revenues:
Intergovernmental 157,500 $ 157,500 $ 186,159 $ 28,659 $ Use of money and property 1,000 1,000 3,048 2,048
Total revenues 158,500 158,500 189,207 30,707
Expenditures:
Current:
Public safety 214,950 244,950 239,522 5,428
Total expenditures 244,950 214,950 239,522 5,428
Net change in fund balance $ (86,450) (56,450) $ (50,315) 36,135 $ Fund Balance:
Beginning of year 134,022
End of year $ 83,707
Budgeted Amounts
City of Seal Beach
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Supplemental Law Enforcement Special Revenue Fund
For the Year Ended June 30, 2024
117
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Revenues:
Intergovernmental 100,000 $ 100,000 $ 360,984 $ 260,984 $ Use of money and property 200 200 74 (126)
Total revenues 100,200 100,200 361,058 260,858
Expenditures:
Current:
Public safety 294,035 294,035 - 294,035
Total expenditures 294,035 294,035 - 294,035
Net change in fund balance $ (193,835) (193,835) $ 361,058 554,893 $ Fund Balance:
Beginning of year 3,218
End of year $ 364,276
Budgeted Amounts
City of Seal Beach
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Police Asset Forfeiture Special Revenue Fund
For the Year Ended June 30, 2024
118
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Revenues:
Intergovernmental 30,000 $ 30,000 $ 16,301 $ (13,699) $ Use of money and property 100 100 374 274
Total revenues 30,100 30,100 16,675 (13,425)
Expenditures:
Current:
Public works 30,000 30,000 - 30,000
Total expenditures 30,000 30,000 - 30,000
Net change in fund balance $ 100 100 $ 16,675 16,575 $
Fund Balance:
Beginning of year 17,117
End of year $ 33,792
Budgeted Amounts
City of Seal Beach
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Air Quality Improvement Special Revenue Fund
For the Year Ended June 30, 2024
119
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Revenues:
Use of money and property 400 $ 400 $ 1,199 $ 799 $
Total revenues 400 400 1,199 799
Net change in fund balance $ 400 400 $ 1,199 799 $
Fund Balance:
Beginning of year 54,102
End of year $ 55,301
Budgeted Amounts
City of Seal Beach
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Park Improvement Special Revenue Fund
For the Year Ended June 30, 2024
120
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Revenues:
Use of money and property 1,100 $ 1,100 $ 4,331 $ 3,231 $ Total revenues 1,100 1,100 4,331 3,231
Net change in fund balance $ 1,100 1,100 $ 4,331 3,231 $ Fund Balance:
Beginning of year 195,472
End of year $ 199,803
Budgeted Amounts
City of Seal Beach
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Traffic Impact Special Revenue Fund
For the Year Ended June 30, 2024
121
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Revenues:
Intergovernmental 726,958 $ 726,958 $ 698,355 $ (28,603) $ Use of money and property 8,500 8,500 44,218 35,718
Total revenues 735,458 735,458 742,573 7,115
Expenditures:
Current:
Public works 3,000 3,000 3,332 (332)
Capital outlay 2,550,110 2,600,110 133,310 2,466,800
Total expenditures 2,603,110 2,553,110 136,642 2,466,468 Revenues over (under) expenditures (1,867,652) (1,817,652) 605,931 2,473,583 Other Financing Uses:
Transfers out (30,000) (30,000) (30,000) -
Net change in fund balance $ (1,897,652) (1,847,652) $ 575,931 2,473,583 $ Fund Balance:
Beginning of year 1,688,048
End of year $ 2,263,979
Budgeted Amounts
City of Seal Beach
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual State Gasoline Tax Special Revenue Fund
For the Year Ended June 30, 2024
122
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Revenues:
Intergovernmental 501,688 $ 501,688 $ 558,612 $ 56,924 $ Use of money and property 7,000 7,000 33,207 26,207
Total revenues 508,688 508,688 591,819 83,131
Expenditures:
Capital outlay 2,065,414 2,065,414 961,053 1,104,361
Total expenditures 2,065,414 2,065,414 961,053 1,104,361 Net change in fund balance $ (1,556,726) (1,556,726) $ (369,234) 1,187,492 $ Fund Balance:
Beginning of year 1,558,030
End of year $ 1,188,796
Budgeted Amounts
City of Seal Beach
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Measure M2 Special Revenue Fund
For the Year Ended June 30, 2024
123
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Revenues:
Intergovernmental 333,400 $ 333,400 $ 349,591 $ 16,191 $ Total revenues 333,400 333,400 349,591 16,191
Expenditures:
Current:
Community development 333,400 333,400 216,655 116,745
Total expenditures 333,400 333,400 216,655 116,745
Net change in fund balance $ - - $ 132,936 132,936 $
Fund Balance:
Beginning of year (59,687)
End of year $ 73,249
Budgeted Amounts
City of Seal Beach
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Community Development Block Grant Special Revenue Fund
For the Year Ended June 30, 2024
124
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Revenues:
Intergovernmental 369,000 $ 514,570 $ 232,200 $ (282,370) $ Total revenues 514,570 369,000 232,200 (282,370)
Expenditures:
Current:
Public safety 391,496 537,066 345,295 191,771
Total expenditures 537,066 391,496 345,295 191,771
Revenues over (under) expenditures (22,496) (22,496) (113,095) (90,599) Other Financing Uses:
Transfers in - - 145,247 145,247
Net change in fund balance $ (22,496) (22,496) $ 32,152 54,648 $ Fund Balance (Deficit):
Beginning of year, as restated (Note 15) (32,152)
End of year $ -
Budgeted Amounts
City of Seal Beach
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Police Grants Special Revenue Fund
For the Year Ended June 30, 2024
125
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Revenues:
Taxes 140,000 $ 140,000 $ 137,685 $ (2,315) $
Use of money and property 5,000 5,000 15,531 10,531
Total revenues 145,000 145,000 153,216 8,216
Expenditures:
Current:
Community development 103,375 103,375 85,687 17,688
Total expenditures 103,375 103,375 85,687 17,688
Revenues over (under) expenditures 41,625 41,625 67,529 25,904 Other Financing Uses:
Transfers out (31,400) (31,400) (31,400) -
Net change in fund balance $ 10,225 10,225 $ 36,129 25,904 $ Fund Balance:
Beginning of year 689,113
End of year $ 725,242
Budgeted Amounts
City of Seal Beach
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Landscape District Special Revenue Fund
For the Year Ended June 30, 2024
126
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Revenue:
Contributions 15,000 $ 15,000 $ 15,000 $ - $
Total revenues 15,000 15,000 15,000 -
Expenditures:
Current:
Community development 8,100 8,100 9,177 (1,077)
Total expenditures 8,100 8,100 9,177 (1,077)
Revenues over (under) expenditures 6,900 6,900 5,823 (1,077) Other Financing Uses:
Transfers out (1,600) (1,600) (1,600) -
Net change in fund balance $ 5,300 5,300 $ 4,223 (1,077) $ Fund Balance:
Beginning of year 69,408
End of year $ 73,631
Budgeted Amounts
City of Seal Beach
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Heron Pointe Special Revenue Fund
For the Year Ended June 30, 2024
127
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Revenues:
Taxes 66,300 $ 66,300 $ 86,763 $ 20,463 $
Contributions 25,000 25,000 25,000 -
Total revenues 91,300 91,300 111,763 20,463
Expenditures:
Current:
Community development 75,637 75,637 62,344 13,293
Public works 38 38 - 38
Total expenditures 75,675 75,675 62,344 13,331
Revenues over (under) expenditures 15,625 15,625 49,419 33,794 Other Financing Uses:
Transfers out (26,000) (26,000) (26,000) -
Net change in fund balance $ (10,375) (10,375) $ 23,419 33,794 $ Fund Balance:
Beginning of year 150,455
End of year $ 173,874
Budgeted Amounts
City of Seal Beach
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Pacific Gateway Special Revenue Fund
For the Year Ended June 30, 2024
128
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Revenues:
Charges for services 110,000 $ 110,000 $ 93,847 $ (16,153) $ Use of money and property 3,500 3,500 12,698 9,198
Contributions - - 5,000 5,000
Total revenues 113,500 113,500 111,545 (1,955)
Expenditures:
Current:
General government 145,000 145,000 73,544 71,456
Total expenditures 145,000 145,000 73,544 71,456
Revenues over (under) expenditures (31,500) (31,500) 38,001 69,501 Other Financing Uses:
Transfer out (20,000) (20,000) (20,000) -
Net change in fund balance $ (51,500) (51,500) $ 18,001 69,501 $ Fund Balance:
Beginning of year 544,849
End of year $ 562,850
Budgeted Amounts
City of Seal Beach
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Seal Beach Cable Special Revenue Fund
For the Year Ended June 30, 2024
129
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Revenues:
Intergovernmental 623,988 $ 623,988 $ 638,573 $ 14,585 $ Use of money and property 6,000 6,000 40,143 34,143
Total revenues 629,988 629,988 678,716 48,728
Expenditures:
Capital outlay 1,128,278 1,203,278 907,329 295,949
Total expenditures 1,203,278 1,128,278 907,329 295,949
Net change in fund balance $ (573,290) (498,290) $ (228,613) $ 344,677 Fund Balance:
Beginning of year 1,583,608
End of year $ 1,354,995
Budgeted Amounts
City of Seal Beach
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual SB1 Special Revenue Fund
For the Year Ended June 30, 2024
130
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Revenues:
Use of money and property 2,000 $ 2,000 $ 21,624 $ 19,624 $ Total revenues 2,000 2,000 21,624 19,624
Expenditures:
Debt service:
Principal retirement 315,000 315,000 315,000 -
Interest and fiscal charges 9,000 9,000 8,845 155
Total Expenditures 324,000 324,000 323,845 155
Revenues over (under) expenditures (322,000) (322,000) (302,221) 19,779 Other Financing Sources (USES):
Transfers in 324,000 324,000 203,014 (120,986)
Transfers out - (659,500) - 659,500
Total other financing sources (uses) (335,500) 324,000 203,014 538,514 Net change in fund balance $ (657,500) 2,000 $ (99,207) 558,293 $ Fund Balance:
Beginning of year 761,441
End of year $ 662,234
Budgeted Amounts
City of Seal Beach
Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual City Debt Service Fund
For the Year Ended June 30, 2024
131
This page intentionally left blank.
132
INTERNAL SERVICE FUND FINANCIAL STATEMENTS
133
This page intentionally left blank.
134
Vehicle Information
Replacement Technology
Fund Fund Total
ASSETS
Current Assets:
Cash and investments 122,263 $ 36,982 $ 159,245 $
Accounts receivable 14,612 - 14,612
Total current assets 36,982 136,875 173,857
Noncurrent Assets:
Depreciable capital assets, net of accumulated depreciation - 582,469 582,469 Intangible capital assets, net of accumulated amortization - 200,390 200,390 Total capital assets 782,859 - 782,859
Total noncurrent assets - 782,859 782,859
Total assets 36,982 919,734 956,716
LIABILITIES
Current Liabilities:
Accounts payable 11,619 - 11,619
Long-term debt, due within one year 81,803 - 81,803
Total current liabilities 11,619 81,803 93,422
Noncurrent Liabilities:
Long-term debt, due in more than one year 125,423 - 125,423 Total Noncurrent Liabilities - 125,423 125,423
Total Liabilities 11,619 207,226 218,845
NET POSITION
Net investment in capital assets 575,633 - 575,633
Unrestricted 25,363 136,875 162,238
Total Net Position $ 25,363 712,508 $ 737,871 $
City of Seal Beach
Combining Statement of Net Position
Internal Service Funds
June 30, 2024
135
Vehicle Information
Replacement Technology
Fund Fund Total
OPERATING REVENUES:
Charges from user departments 137,000 $ - $ 137,000 $
Total operating revenues - 137,000 137,000
OPERATING EXPENSES:
Operating expenses 977 59,534 60,511
Amortization and depreciation expenses 266,364 - 266,364 Total operating expenses 59,534 267,341 326,875
OPERATING (LOSS) (59,534) (130,341) (189,875)
NONOPERATING INCOME:
Gain on sale of assets 2,059 - 2,059
Interest payments (3,765) - (3,765)
Total nonoperating income - (1,706) (1,706)
CHANGES IN NET POSITION (59,534) (132,047) (191,581)
NET POSITION:
Beginning of year, as restated (Note 15) 844,555 84,897 929,452 End of year $ 25,363 712,508 $ 737,871 $
City of Seal Beach
Combining Statement of Revenues, Expenses, and Changes in Net Position Internal Service Funds
For the Year Ended June 30, 2024
136
Vehicle Information
Replacement Technology
Fund Fund Total
CASH FLOWS FROM OPERATING
ACTIVITIES:
Cash received from customers and users 122,388 $ - $ 122,388 $ Cash paid to suppliers for goods and services (63,321) (15,021) (78,342) Net cash provided by (used in) operating activities (63,321) 107,367 44,046
CASH FLOWS FROM CAPITAL AND
RELATED FINANCING ACTIVITIES:
Proceed on disposal of assets 15,403 - 15,403
Principal paid on long-term debt (80,587) - (80,587)
Interest paid on long-term debt (3,765) - (3,765)
Net cash used in capital and related financing activities - (68,949) (68,949) Net change in cash and cash equivalents (63,321) 38,418 (24,903) CASH AND CASH EQUIVALENTS:
Beginning of year 83,845 100,303 184,148
End of year $ 36,982 122,263 $ 159,245 $
Reconciliation of Operating (Loss) to
Net Cash Provided By (Used in) Operating Activities:
Operating (loss) (130,341) $ (59,534) $ (189,875) $
Adjustments to reconcile operating (loss)
to net cash (used in) operating activities:
Amortization and depreciation expenses 266,364 - 266,364 Changes in assets and liabilities:
(Increase)/decrease in accounts receivables (14,612) - (14,612) Increase/(decrease) in accounts payable (14,044) (3,787) (17,831) Net cash provided by (used in) operating activities $ (63,321) 107,367 $ 44,046 $ City of Seal Beach
Combining Statement of Cash Flows
Internal Service Funds
For the Year Ended June 30, 2024
137
This page intentionally left blank.
138
CUSTODIAL FUNDS FINANCIAL STATEMENTS
139
This page intentionally left blank.
140
Community Community
Facilities Facilities
District District - Heron
Deposits Heron Pointe Pacific Gateway Total
ASSETS:
Cash and investments 269,020 $ 131,203 $ 246,514 $ 646,737 $ Receivables:
Accounts 736 - - 736
Taxes - 2,269 2,015 4,284
Restricted investments with fiscal agents - 272,152 753,850 1,026,002 Total Assets 405,624 269,756 1,002,379 1,677,759
LIABILITIES:
Interest payable - 29,549 67,175 96,724
Total Liabilities 29,549 - 67,175 96,724
NET POSITION:
Restricted for:
Individual, organization and other government 269,756 $ 376,075 $ 935,204 $ 1,581,035 $ City of Seal Beach
Combining Statement of Fiduciary Net Position
Custodial Funds
June 30, 2024
141
Community Community
Facilities Facilities
District District - Heron
Deposits Heron Pointe Pacific Gateway Total
ADDITIONS:
Assessment revenue collected - $ 267,271 $ 568,839 $ 836,110 $ Investment income - 16,932 42,812 59,744
Total additions 284,203 - 611,651 895,854
DEDUCTIONS:
Return of deposits 12,939 - - 12,939
Payment of special assessment district debt service - 260,663 555,969 816,632 Total deductions 260,663 12,939 555,969 829,571
Change in net position 23,540 (12,939) 55,682 66,283
NET POSITION:
Beginning of year 282,695 352,535 879,522 1,514,752
End of year 269,756 $ 376,075 $ 935,204 $ 1,581,035 $
Custodial Funds
For the Year Ended June 30, 2024
City of Seal Beach
Combining Statement of Changes in Fiduciary Net Position 142
STATISTICAL SECTION
143
This page intentionally left blank.
144
Page
These schedules contain trend information to help the reader understand how the City's financial performance and well-being have changed over time. 146-155 These schedules contain information to help the reader assess the factors affecting the City's ability to generate its property and sales taxes. 156-159
These schedules present information to help the reader assess the affordability of the City's current levels of outstanding debt and the City's ability to issue additional debt in the future. 160-166 These schedules offer demographic and economic indicators to help the reader understand the environment within which the City's financial activities take place and to help make comparisons over time and with other governments. 167-168
These schedules contain information about the City's operations and resources to help the reader understand how the City's financial information relates to the services the City provides and the activities it performs. 169-172
Demographic and Economic Information
Operating Information
Statistical Section
Description of Statistical Section Contents
City of Seal Beach
For the Year Ended June 30, 2024
This part of the City of Seal Beach annual comprehensive financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the government’s overall financial health.
Financial Trends
Revenue Capacity
Debt Capacity
145
2015 2016 2017 2018 2019
Governmental activities:
Net investment in capital assets, 74,296,935 $ 73,939,948 $ 72,399,752 $ 72,667,466 $ 87,071,592 $ Restricted 3,842,792 3,866,679 4,587,081 4,207,675 4,825,412 Unrestricted 4,097,282 4,713,193 (3,660,561) (4,911,027) (9,873,029) Total governmental activities net position 82,237,009 $ 82,519,820 $ 73,326,272 $ 71,964,114 $ 82,023,975 $ Business-type activities:
Net investment in capital assets, 34,451,074 $ 34,145,069 $ 33,109,258 $ 31,663,486 $ 32,937,448 $ Restricted - - 25,082 25,082
Unrestricted 12,470,553 13,544,158 12,625,701 14,709,960 13,656,457 Total business-type activities net position 46,921,627 $ 47,689,227 $ 45,734,959 $ 46,398,528 $ 46,618,987 $ Primary government:
Net investment in capital assets, 108,748,009 $ 108,085,017 $ 105,509,010 $ 104,330,952 $ 120,009,040 $ Restricted 3,842,792 3,866,679 4,587,081 4,232,757 4,850,494 Unrestricted 16,567,835 18,257,351 8,965,140 9,798,933 3,783,428 Total primary government net position 129,158,636 $ 130,209,047 $ 119,061,231 $ 118,362,642 $ 128,642,962 $ Source: Finance Department, City of Seal Beach.
Fiscal Year
Last Ten Fiscal Years
(accrual basis of accounting)
City of Seal Beach
Net Position by Component
146
2020 2021 2022 2023 2024
Governmental activities:
Net investment in capital assets, 84,530,565 $ 85,059,375 $ 84,447,535 $ 85,686,837 $ 87,073,859 $ Restricted 7,601,451 7,201,479 8,759,394 10,354,192 9,915,238 Unrestricted (11,716,752) (9,239,218) (10,011,404) 864,319 3,470,267 Total governmental activities net position 80,415,264 $ 83,021,636 $ 83,195,525 $ 96,905,348 $ 100,459,364 $ Business-type activities:
Net investment in capital assets, 31,473,936 $ 30,784,313 $ 30,111,234 $ 29,928,878 $ 29,884,131 $ Restricted 25,082 25,082 25,082 25,082 25,082
Unrestricted 13,930,796 14,359,332 14,386,432 14,713,140 13,623,652 Total business-type activities net position 45,429,814 $ 45,168,727 $ 44,522,748 $ 44,667,100 $ 43,532,865 $ Primary government:
Net investment in capital assets, 116,004,501 $ 115,843,688 $ 114,558,769 $ 115,615,715 $ 116,957,990 $ Restricted 7,626,533 7,226,561 8,784,476 10,379,274 9,940,320 Unrestricted 2,214,044 5,120,114 4,375,028 15,577,459 17,093,919 Total primary government net position 125,845,078 $ 128,190,363 $ 127,718,273 $ 141,572,448 $ 143,992,229 $ Source: Finance Department, City of Seal Beach.
Fiscal Year
City of Seal Beach
Net Position by Component (Continued)
Last Ten Fiscal Years
(accrual basis of accounting)
147
2015 2016 2017 2018 2019
Expenses:
Governmental activities:
General government 6,551,584 $ 6,264,368 $ 5,894,947 $ 6,161,230 $ 6,479,347 $ Public safety 16,022,465 16,972,880 19,867,060 19,877,068 21,497,362 Community development 1,393,712 1,100,110 1,218,902 1,593,008 1,499,652 Community services 1,129,300 1,036,627 995,468 964,634 945,425 Public works 7,862,892 6,956,443 6,992,604 7,367,882 7,752,351 Interest on long-term debt 444,132 349,652 342,951 225,675 143,040 Total governmental activities expenses 33,404,085 32,680,080 35,311,932 36,189,497 38,317,177 Business-type activities:
Water utility 4,037,798 4,102,228 4,977,160 4,668,618 4,909,193 Sewer utility 1,661,225 1,676,651 2,639,043 2,539,783 2,523,366 Total business-type activities expenses 5,699,023 5,778,879 7,616,203 7,208,401 7,432,559 Total primary government expenses 39,103,108 38,458,959 42,928,135 43,397,898 45,749,736 Program revenues:
Governmental activities:
Charges for services:
General government 1,820,019 2,074,448 1,913,909 2,062,987 1,913,201 Public safety 2,132,176 1,521,220 2,045,589 1,903,530 1,907,577 Community development 186,858 192,878 217,486 300,640 597,318 Community services 1,020,316 1,015,517 707,813 733,456 840,428 Public works 1,937,305 1,832,289 2,105,747 2,398,039 2,556,857 Operating contributions and grants 2,768,435 2,122,139 1,721,167 2,334,480 2,588,454 Capital grants and contributions 20,000 10,000 174,685 79,175 9,777,900 Total governmental activities
program revenues 9,885,109 8,768,491 8,886,396 9,812,307 20,181,735 Business-type activities:
Charges for services:
Water utility 4,556,001 4,261,566 4,782,468 5,097,807 4,851,274 Sewer utility 2,765,357 2,466,869 2,784,942 2,928,885 2,854,208 Total business-type activities
program revenues 7,321,358 6,728,435 7,567,410 8,026,692 7,705,482 Total primary government
program revenues 17,206,467 15,496,926 16,453,806 17,838,999 27,887,217 Net revenues (expenses):
Governmental activities (23,518,976) (23,911,589) (26,425,536) (26,377,190) (18,135,442) Business-type activities 1,622,335 949,556 (48,793) 818,291 272,923 Total net revenues (expenses) (21,896,641) $ (22,962,033) $ (26,474,329) $ (25,558,899) $ (17,862,519) $ Source: Finance Department, City of Seal Beach.
City of Seal Beach
Changes in Net Position
Last Ten Fiscal Years
(accrual basis of accounting)
Fiscal Year
148
2020 2021 2022 2023 2024
Expenses:
Governmental activities:
General government 6,868,616 $ 7,231,812 $ 8,604,149 $ 6,778,212 $ 7,833,713 $ Public safety 24,079,442 23,326,808 26,912,192 20,062,949 26,932,724 Community development 1,581,361 2,283,377 3,043,960 1,836,054 2,722,452 Community services 866,786 1,139,731 1,991,897 263,478 1,208,181 Public works 11,180,509 8,290,658 9,086,138 8,487,999 10,766,275 Interest on long-term debt 88,274 57,902 61,160 36,443 34,336 Total governmental activities expenses 44,664,988 42,330,288 49,699,496 37,465,135 49,497,681 Business-type activities:
Water utility 5,444,834 6,033,692 6,064,434 5,250,934 7,127,839 Sewer utility 3,035,447 2,651,801 2,323,027 2,292,687 3,353,390 Total business-type activities expenses 8,480,281 8,685,493 8,387,461 7,543,621 10,481,229 Total primary government expenses 53,145,269 51,015,781 58,086,957 45,008,756 59,978,910 Program revenues:
Governmental activities:
Charges for services:
General government 1,207,956 1,486,575 1,129,039 1,069,669 1,252,570 Public safety 2,124,798 2,361,646 2,547,127 2,282,044 1,976,293 Community development 231,087 221,140 434,955 499,835 508,638 Community services 700,877 985,542 1,244,430 1,221,628 1,328,884 Public works 2,732,164 2,596,848 2,842,031 3,588,535 4,199,836 Operating contributions and grants 3,442,883 4,287,922 9,362,550 4,165,836 4,231,563 Capital grants and contributions 30,707 10,692 655 889 1,199 Total governmental activities
program revenues 10,470,472 11,950,365 17,560,787 12,828,436 13,498,983 Business-type activities:
Charges for services:
Water utility 4,268,610 4,957,483 5,824,338 5,759,925 6,289,312 Sewer utility 3,007,958 2,885,699 2,432,441 2,371,663 2,422,870 Total business-type activities
program revenues 7,276,568 7,843,182 8,256,779 8,131,588 8,712,182 Total primary government
program revenues 17,747,040 19,793,547 25,817,566 20,960,024 22,211,165 Net revenues (expenses):
Governmental activities (34,194,516) (30,379,923) (32,138,709) (24,636,699) (35,998,698) Business-type activities (1,203,713) (842,311) (130,682) 587,967 (1,769,047) Total net revenues (expenses) (35,398,229) $ (31,222,234) $ (32,269,391) $ (24,048,732) $ (37,767,745) $ Source: Finance Department, City of Seal Beach.
City of Seal Beach
Changes in Net Position (Continued)
Last Ten Fiscal Years
(accrual basis of accounting)
Fiscal Year
149
2015 2016 2017 2018 2019
General revenues and other changes in net position:
Governmental activities:
Taxes:
Property taxes 10,050,815 $ 10,408,505 $ 11,012,246 $ 11,180,197 $ 11,481,535 $ Sales tax 4,246,080 4,228,730 4,379,341 4,303,618 5,546,264 Franchise taxes 1,163,595 955,922 1,016,938 1,059,581 1,097,774 Utility users taxes 4,646,434 4,445,180 4,177,713 4,186,554 4,061,031 Transient occupancy taxes 1,525,723 1,655,376 1,693,515 1,666,996 1,631,445 Other taxes 344,789 197,166 190,510 163,277 227,978
Motor vehicle in lieu, unrestricted 10,659 9,960 11,235 13,102 12,473 Use of money and property 725,720 1,004,572 425,014 300,817 1,692,720 Other 356,749 536,175 214,219 1,762,390 2,065,583
Transfers 378,500 378,500 378,500 378,500 378,500
Extraordinary Gain(loss) 694,585 - - - -
Total governmental activities 24,143,649 23,820,086 23,499,231 25,015,032 28,195,303 Business-type activities:
Use of money and property 109,575 176,437 167,661 223,778 326,036 Other 3,698 20,107 - - -
Transfers (378,500) (378,500) (378,500) (378,500) (378,500) Extraordinary Gain(loss) - - - - -
Total business-type activities (265,227) (181,956) (210,839) (154,722) (52,464) Total primary government 23,878,422 23,638,130 23,288,392 24,860,310 28,142,839 Changes in net position:
Governmental activities 624,673 (91,503) 23,499,231 25,015,032 10,059,861 Business-type activities 1,357,108 767,600 (210,839) (154,722) 220,459 Total primary government 1,981,781 $ 676,097 $ 23,288,392 $ 24,860,310 $ 10,280,320 $ Source: Finance Department, City of Seal Beach.
Fiscal Year
Changes in Net Position (Continued)
Last Ten Fiscal Years
(accrual basis of accounting)
City of Seal Beach
150
2020 2021 2022 2023 2024
General revenues and other changes in net position:
Governmental activities:
Taxes:
Property taxes 12,358,059 $ 12,926,895 $ 13,428,911 $ 14,468,211 $ 15,473,159 $ Sales tax 9,108,334 10,146,964 11,443,583 11,666,838 11,494,982 Franchise taxes 1,034,280 1,067,098 1,101,243 1,175,046 1,236,189 Utility users taxes 3,941,877 4,129,727 4,508,593 5,349,003 5,510,087 Transient occupancy taxes 1,298,707 878,165 1,670,504 1,922,823 1,919,725 Other taxes 724,854 720,807 757,421 1,104,573 732,341
Motor vehicle in lieu, unrestricted 21,133 19,070 28,238 25,874 31,179 Use of money and property 1,862,213 151,196 (1,428,396) 781,761 2,673,147 Other 1,463,177 3,270,753 69,001 1,118,893 2,076,956
Transfers 376,483 (324,379) 733,500 733,500 -
Extraordinary Gain(loss) - - - - -
Total governmental activities 32,189,117 32,986,296 32,312,598 38,346,522 41,147,765 Business-type activities:
Use of money and property 391,016 256,845 218,203 289,885 401,277 Other - - - - -
Transfers (376,483) 324,379 (733,500) (733,500) -
Extraordinary Gain(loss) - - - - -
Total business-type activities 14,533 581,224 (515,297) (443,615) 401,277 Total primary government 32,203,650 33,567,520 31,797,301 37,902,907 41,549,042 Changes in net position:
Governmental activities (2,005,399) 2,606,373 173,889 13,709,823 5,149,067 Business-type activities (1,189,180) (261,087) (645,979) 144,352 (1,367,770) Total primary government (3,194,579) $ 2,345,286 $ (472,090) $ 13,854,175 $ 3,781,297 $ Source: Finance Department, City of Seal Beach.
Fiscal Year
(accrual basis of accounting)
Changes in Net Position (Continued)
Last Ten Fiscal Years
City of Seal Beach
151
2015 2016 2017 2018 2019
General Fund:
Nonspendable 666,102 $ 682,859 $ 2,877 $ 32,495 $ 33,795 $ Restricted - - 12,277 5,266 5,419
Committed - - - - -
Assigned 7,623,994 7,610,286 7,478,281 8,289,150 10,152,504 Unassigned 21,711,517 20,811,037 19,770,202 17,491,623 11,922,370 Total general fund 30,001,613 $ 29,104,182 $ 27,263,637 $ 25,818,534 $ 22,114,088 $ All other governmental funds:
Nonspendable - $ - $ - $ - $ - $
Restricted 3,842,792 3,866,679 4,131,203 4,110,558 4,819,993 Assigned - - - - -
Unassigned (525,408) (51,254) (184,908) (34,159) (425,639) Total all Other government funds: 3,317,384 $ 3,815,425 $ 3,946,295 $ 4,076,399 $ 4,394,354 $ Source: Finance Department, City of Seal Beach
City of Seal Beach
Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
152
2020 2021 2022 2023 2024
General Fund:
Nonspendable 41,776 $ 2,069,748 $ 51,506 $ 42,705 $ 2,978,558 $ Restricted 2,190,469 2,046,356 2,034,271 1,935,127 1,309,234 Committed 17,067,216 17,546,968 23,523,980 25,322,120 23,224,408 Assigned 4,370,059 4,704,595 4,853,380 5,097,455 6,714,071 Unassigned 3,509,871 3,629,265 3,885,769 4,927,044 5,242,784 Total general fund 27,179,391 $ 29,996,932 $ 34,348,906 $ 37,324,451 $ 39,469,055 $ All other governmental funds:
Nonspendable - $ - $ - $ - $ - $
Restricted 5,410,982 5,037,618 6,167,958 7,477,277 7,844,070 Assigned - - - - 87,347
Unassigned (671,694) (373,870) (554,027) (692,160) (761,934) Total all Other government funds: 4,739,288 $ 4,663,748 $ 5,613,931 $ 6,785,117 $ 7,169,483 $ Source: Finance Department, City of Seal Beach
City of Seal Beach
Fund Balances of Governmental Funds (Continued)
Last Ten Fiscal Years
(modified accrual basis of accounting)
153
2015 2016 2017 2018 2019
Revenues:
Taxes 23,114,876 $ 22,828,144 $ 23,368,371 $ 24,021,668 $ 25,903,080 $ Licenses and permits 1,377,131 1,304,924 1,234,590 1,480,971 1,416,737 Intergovernmental 1,725,127 1,388,056 744,904 1,530,815 857,923 Charges for services 3,961,691 4,214,690 5,349,083 4,586,949 4,878,405 Use of money and property 725,720 1,004,572 426,418 347,117 1,772,775 Fines and forfeitures 1,146,509 1,110,606 152,845 1,089,515 946,048 Contributions from other governments 330,885 283,222 180,511 55,765 45,994 Miscellaneous 375,588 537,777 492,245 520,420 2,319,864 Total revenues 32,757,527 32,671,991 31,948,967 33,633,220 38,140,826 Expenditures
Current:
General government 5,462,668 5,351,130 5,673,309 5,757,859 6,169,490 Public safety 15,811,773 16,378,416 17,395,965 18,148,871 19,240,608 Community development 1,362,308 1,175,339 1,186,081 1,488,921 1,446,025 Community services 1,129,497 1,075,282 1,004,690 954,018 942,804 Public works 5,631,015 4,862,058 4,586,373 4,967,066 5,160,373 Capital outlay 4,578,308 2,645,823 1,506,476 2,567,080 7,378,774 Debt service:
Principal retirement 1,337,573 1,490,150 2,162,379 1,640,521 1,754,905 Interest and fiscal charges 441,040 355,819 353,322 231,779 152,863 Total expenditures 35,754,182 33,334,017 33,868,595 35,756,115 42,245,842 Excess (deficiency) of revenue over
(under) expenditures (2,996,655) (662,026) (1,919,628) (2,122,895) (4,105,016) Other financing sources (uses):
Transfers in 7,012,848 5,602,944 4,472,129 5,714,614 9,381,712 Transfers out (6,919,381) (5,340,308) (4,262,176) (4,906,717) (8,663,187) Proceeds on sale of assets - - - - -
Total other financing sources (uses) 93,467 262,636 209,953 807,897 718,525 Net change in fund balances (2,903,188) $ (399,390) $ (1,709,675) $ (1,314,998) $ (3,386,491) $ Debt service as a percentage of
noncapital expenditures 5.7% 6.0% 7.8% 5.6% 5.5%
Source: Finance Department, City of Seal Beach
City of Seal Beach
Changes in Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
154
2020 2021 2022 2023 2024
Revenues:
Taxes 27,481,580 $ 31,711,229 $ 34,976,825 $ 37,716,674 $ $36,366,482 Licenses and permits 844,274 771,615 926,792 1,027,232 939,640 Intergovernmental 4,330,159 2,195,977 6,754,322 1,622,005 5,632,109 Charges for services 4,684,076 4,853,170 5,118,769 5,821,082 6,791,306 Use of money and property 2,003,529 235,061 (1,197,815) 811,518 3,020,467 Fines and forfeitures 1,239,154 1,816,837 1,871,227 1,435,250 1,402,597 Contributions from other governments 60,942 106,528 76,817 77,023 69,471 Miscellaneous 2,995,022 3,431,013 240,917 1,291,231 661,060 Total revenues 43,638,736 45,121,430 48,767,854 49,802,015 54,883,132 Expenditures
Current:
General government 6,083,705 6,713,025 7,597,539 7,671,076 7,546,164 Public safety 20,921,107 21,895,428 23,892,990 24,570,207 25,508,597 Community development 1,408,699 2,203,834 2,185,707 2,218,015 2,699,327 Community services 852,664 1,131,906 1,174,593 1,219,014 1,399,938 Public works 6,672,230 5,748,811 6,884,360 6,625,681 8,746,664 Capital outlay 1,729,166 3,439,241 1,875,596 3,609,554 6,014,889 Debt service:
Principal retirement 494,370 496,920 532,556 789,974 808,805 Interest and fiscal charges 88,612 70,479 55,856 36,651 34,080 Total expenditures 38,250,553 41,699,644 44,199,197 46,740,172 52,758,464 Excess (deficiency) of revenue over
(under) expenditures 5,388,183 3,421,788 4,568,657 3,061,843 2,124,668 Other financing sources (uses):
Transfers in 4,141,526 2,858,654 2,697,577 4,359,511 4,621,337 Transfers out (4,119,472) (3,657,439) (1,964,077) (3,274,623) (4,621,337) Proceeds on sale of assets - 119,000 - - -
Total other financing sources (uses) 22,054 (679,785) 733,500 1,084,888 - Net change in fund balances 5,410,237 $ 2,742,003 $ 5,302,157 $ 4,146,731 $ 2,124,668 $ Debt service as a percentage of
noncapital expenditures 1.6% 1.5% 2.4% 1.9% 1.8%
City of Seal Beach
Changes in Fund Balances of Governmental Funds (Continued) Last Ten Fiscal Years
(modified accrual basis of accounting)
Source: Finance Department, City of Seal Beach
155
Fiscal Year Taxable Taxable Total
Ended Assessed Secured Assessed Direct Tax
June 30 Secured Unsecured Value (Note 1) Unsecured Value Rate 2015 4,709,232,207 182,551,480 4,891,783,687 556,548,983 3,863,246 560,412,229 1.00% 2016 4,795,647,822 285,081,875 5,080,729,697 530,597,248 32,693,247 563,290,495 1.00% 2017 4,978,010,106 152,713,169 5,130,723,275 300,533,393 2,090,757 302,624,150 1.00% 2018 5,237,420,910 128,598,670 5,366,019,580 309,374,617 2,150,646 311,525,263 1.00% 2019 5,475,552,225 150,040,128 5,625,592,353 320,174,015 2,103,366 322,277,381 1.00% 2020 5,817,854,806 159,142,122 5,976,996,928 363,940,344 3,281,367 367,221,711 1.00% 2021 6,051,396,970 155,640,583 6,207,037,553 375,196,393 5,389,789 380,586,182 1.00% 2022 6,253,516,508 145,853,857 6,399,370,365 414,507,317 7,059,017 421,566,334 1.00% 2023 6,688,389,755 162,820,842 6,851,210,597 - - - 1.00% 2024 7,106,450,551 184,902,698 7,291,353,249 - - - 1.00% GENERAL NOTE:
Source: County of Orange, Auditor - Controller Assessed Valuations Detail In 1978 the voters of the State of California passed Proposition 13 which limited property taxes to a total maximum rate of 1% based upon the assessed value of the property being taxed. Each year, the assessed value of property may be increased by an "inflation factor" (limited to a maximum increase of 2%). With few exceptions, property is only re-assessed at the time it is sold to a new owner. At that point, the new assessed value is reassessed at the purchase price of the property sold. The assessed valuation data shown above represents the only data currently available with respect to the actual market value of taxable property and is subject to the limitations described above.
City of Seal Beach
Assessed Value and Estimated Actual Value of Taxable Property Last Ten Fiscal Years
City Redevelopment Agency
Note 1: Fiscal Year ending June 30, 2022 is the last year tax increment within the former Seal Beach RDA boundaries will be received. For Fiscal Year ended June 2023, per Resolution of the Orange Countywide Oversight Board No. 22-001 Successor Agency to the Seal Beach Redevelopment Agency was dissolved. Beginning with Fiscal Year ending June 30, 2023, the city receives the property tax per AB 8 process. 156
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
City Direct Rates:
City Direct Rate - Basic Levy 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 Overlapping Rates:
Orange County Bonds 0.04719 0.06135 0.06001 0.06072 0.05881 0.05509 0.06379 0.05996 0.05880 0.04565 Metropolitan Water District 0.00350 0.00350 0.00350 0.00350 0.00350 0.00350 0.00350 0.00350 0.00350 0.00350 Other Districts 0.07468 0.07779 0.07367 0.09803 0.16561 0.13116 0.14183 0.12906 0.13106 0.11733 Total Direct & Overlapping
Rates 1.14264 1.12537 1.13718 1.16225 1.22792 1.18975 1.20912 1.19252 1.19336 1.16648 GENERAL NOTES:
Source: HdL, County of Orange, Auditor-Controller
City of Seal Beach
Direct and Overlapping Property Tax Rates
Last Ten Fiscal Years
In 1978, California voters passed Proposition 13 which sets the property tax rate at a
1.00% fixed amount. This 1.00% is shared by all taxing agencies for which the subject property resides within. In addition to the 1.00% fixed amount, property owners are charged taxes as a percentage of assessed property values for the payment of any voterapproved bonds. The City receives only a portion of this basic 1% levy.
Overlapping rates are those of local and county governments that apply to property owners within the City. Not all overlapping rates apply to all city property owners. 157
Percent of Percent of
Total City Total City
Taxable Taxable Taxable Taxable
Assessed Assessed Assessed Assessed
Taxpayer Value Value Value Value
Seal Beach Mutual 1, $ 17.75% 705,534,817 294,241,561 $ 14.42% Boeing 140,089,705 1.92% 117,865,436 2.41%
CPT Shops at Rossmoor LLC 139,807,209 1.92% 127,841,584 2.61% ASN Long Beach LLC 1.83% 167,006,959 133,524,816 3.41%
Terra Funding-Bixby Ranch LLC 100,943,739 1.38% 85,385,900 1.75% Ranch Town Center LLC 51,472,089 0.71% 43,478,340 0.89% AL United States Seal Beach Senior Housing LP 45, 0.62% 47,219,048 184,721 0.97% OE 1729 Apollo CT LLC 36,108,000 0.50%
OXY Long Beach Inc 33, 0.45% 152,315,621 106,386 3.11%
Farmers and Merch Bank 0.45% 32,670,999
DCOR LLC 1.05% 51,205,140
Hellman Properties 0.68% 33,122,715
$ 27.53% 1,530,975,560 2,007,149,225 $ 31.30%
Source: HDL Coren & Cone
City of Seal Beach
Current Year and Ten Years Ago
Principal Property Taxpayers
2024 2015
158
Fiscal Taxes Levied Collections in
Year Ended for the Percent Subsequent Percent
June 30 Fiscal Year Amount of Levy Years Amount of Levy 2015 7,037,415 6,821,353 97.93% 73,362 10,295,379 98.63% 2016 7,477,860 7,201,613 97.36% 81,860 10,278,216 98.14% 2017 7,858,469 7,623,300 97.85% 65,706 10,776,371 98.45% 2018 8,244,985 8,056,409 98.35% 75,788 11,292,740 98.93% 2019 8,681,340 8,278,388 95.36% 74,350 8,352,738 96.21% 2020 9,424,684 9,274,535 98.41% 81,504 9,356,039 99.27% 2021 9,740,869 9,591,161 98.46% 101,723 9,692,884 99.51% 2022 10,134,749 9,961,155 98.29% 95,453 10,056,608 99.23% 2023 10,819,610 10,662,521 98.55% 107,920 10,770,441 99.55% 2024 11,423,367 11,227,941 98.29% 144,439 11,372,380 99.55% Source: Orange County Tax Ledger
City of Seal Beach
Property Tax Levies and Collections
Last Ten Fiscal Years
Total Collections to Date
Collected within the
Fiscal Year of Levy
159
Fiscal Year Pension Fire Total
Ended Obligation Station Governmental
June 30 Leases Bonds Bonds Climatec Subscriptions Activities 2015 - 4,411,000 3,675,000 1,488,358 - 9,574,358
2016 - 3,461,000 3,255,000 1,368,208 - 8,084,208
2017 - 2,414,000 2,835,000 672,829 - 5,921,829
2018 - 1,263,000 2,415,000 603,308 - 4,281,308
2019 - - 1,995,000 531,403 - 2,526,403
2020 - - 1,575,000 457,033 - 2,032,033
2021 - - 1,155,000 380,113 - 1,535,113
2022 237,517 - 735,000 300,555 949,058 2,222,130
2023 327,111 - 315,000 218,963 694,445 1,555,519
2024 210,272 - - - 455,855 666,127
Notes:
Details regarding the City's outstanding debt can be found in the notes to the financial statements. *Data not readily available.
Source: Finance Department, City of Seal Beach
Governmental Activities
City of Seal Beach
Last Ten Fiscal Years
Ratios of Outstanding Debt by Type
160
Fiscal Year Sewer 2011 Sewer Total Total Percentage Debt Ended Water Board Installment State Revolving Business-type Primary of Personal Per June 30 Loan Agreement Agreement Subscriptions Activities Government Income 1 Capita 1 2015 - 2,705,000 3,893,311 - 6,598,311 16,172,669 * 697 2016 - 2,565,000 3,718,034 - 6,283,034 14,367,242 * 613 2017 - 2,420,000 3,538,201 - 5,958,201 11,880,030 * 483 2018 872,555 2,270,000 3,353,690 - 6,496,245 10,777,553 * 398 2019 783,064 2,110,000 3,164,384 - 6,057,448 8,583,851 * 345 2020 654,381 1,940,000 2,970,155 - 5,564,536 7,596,569 * 304 2021 569,945 1,765,000 2,770,876 - 5,105,821 6,640,934 * 266 2022 485,509 1,580,000 2,566,416 357,237 4,989,162 7,211,292 * 290 2023 401,073 1,385,000 2,356,639 277,614 4,420,326 5,975,845 * 241 2024 358,855 1,180,000 2,141,409 204,545 3,884,809 4,550,936 * 187 Notes:
Details regarding the City's outstanding debt can be found in the notes to the financial statements. 1 See the schedule of Demographic and Economic Statistics for personal income and population data. *Data not readily available.
Source: Finance Department, City of Seal Beach
Business-type Activities
City of Seal Beach
Ratios of Outstanding Debt by Type (Continued)
Last Ten Fiscal Years
161
Fiscal Year Private Percent of
Ended Placement Total Assessed Per
June 30 Bonds Bonds Bonds Value 1 Capita
2015 - 8,086,000 8,086,000 0.15% 329
2016 - 6,716,000 6,716,000 0.12% 273
2017 - 4,507,180 5,249,000 0.10% 213
2018 - 2,937,013 2,937,013 0.05% 118
2019 - 1,995,000 1,995,000 0.03% 80
2020 - 1,575,000 1,575,000 0.02% 63
2021 - 1,155,000 1,155,000 0.02% 46
2022 - 735,000 735,000 0.01% 30
2023 - 315,000 315,000 0.00% 13
2024 - - - 0.00% -
NOTES:
1 Assessed value has been used because the actual value of taxable property is not readily available in the State of California.
City of Seal Beach
Last Ten Fiscal Years
Ratio of General Bonded Debt Outstanding
General bonded debt is debt payable with governmental fund resources and general obligation bonds recorded in enterprise 162
2022-23 Assessed Valuation: $7,289,725,900
Total Debt City’s Share of
OVERLAPPING TAX AND ASSESSMENT DEBT: 6/30/2024 % Applicable (1) Debt 6/30/24 Metropolitan Water District $18,210,000 0.19% $34,235
Coast Community College District 886,956,084 2.906 25,774,944 North Orange Jt. Community College District 291,560,678 1.141 3,326,707 Los Alamitos Unified School District
School Facilities Improvement District No. 1 215,670,227 48.383 104,347,726 Huntington Beach Union High School District 137,329,998 0.001 1,373 Ocean View School District 150,895,000 0.003 4,527
City of Seal Beach Community Facilities District No. 2002-1 2,360,000 100 2,360,000 City of Seal Beach Community Facilities District No. 2005-1 6,410,000 100 6,410,000 TOTAL OVERLAPPING TAX AND ASSESSMENT DEBT $142,259,512
DIRECT AND OVERLAPPING GENERAL FUND DEBT:
Orange County General Fund Obligations $440,385,000 0.95% $4,170,446 Orange County Board of Education Certificates of Participation 10,030,000 0.947 94,984 Coast Community College District Certificates of Participation 1,075,000 2.906 31,240 Coast Community College District Pension Obligation Bonds 925,000 2.906 26,881 Los Alamitos Unified School District Certificates of Participation 30,432,816 53.609 16,314,728 Huntington Beach Union High School District General Fund Obligations 51,436,090 0.001 514 Ocean View School District General Fund Obligations 12,725,000 0.003 382 North Orange County Regional Occupation Program
Certificates of Participation 7,350,000 4.377 321,710
City of Seal Beach 4,550,936 100 4,550,936
TOTAL DIRECT AND OVERLAPPING GENERAL FUND DEBT $25,511,821 COMBINED TOTAL DEBT $167,771,333 (2)
(1) The percentage of overlapping debt applicable to the city is estimated using taxable assessed property value. Applicable percentages were estimated by determining the portion of the overlapping district's assessed value that is within the boundaries of the city divided by the district's total taxable assessed value.
(2) Excludes tax and revenue anticipation notes, enterprise revenue, mortgage revenue and non-bonded capital lease obligations.
Ratios to 2023-24 Assessed Valuation:
Total Overlapping Tax and Assessment Debt 1.95%
Total Direct Debt 0.06%
Combined Total Debt 2.30%
June 30, 2024
Schedule of Direct and Overlapping Debt
City of Seal Beach
163
2015 2016 2017 2018 2019
Debt limit 817,720,762 $ 846,747,277 $ 820,537,899 $ 860,757,686 $ 892,030,484 $ Total net debt applicable to limit - - - - -
Legal debt margin 817,720,762 $ 846,747,277 $ 820,537,899 $ 860,757,686 $ 892,030,484 $ Total debt applicable to the limit
as a percentage of debt limit 0.0% 0.0% 0.0% 0.0% 0.0%
Note: 1
Under state finance law, the City of Seal Beach's outstanding general obligation debt should not exceed 15 percent of total assessed property value. By law, the general obligation debt subject to the limitation may be offset by amounts set aside for repaying general obligation bonds.
Source: Orange County Tax Assessor's Office
City of Seal Beach
Legal Debt Margin Information
Last Ten Years
164
2020 2021 2022 2023 2024
Debt limit 952,282,846 $ 930,063,188 $ 960,333,816 $ 1,028,618,366 $ 1,093,458,885 $ Total net debt applicable to limit - - - - -
Legal debt margin 952,282,846 $ 930,063,188 $ 960,333,816 $ 1,028,618,366 $ 1,093,458,885 $ Total debt applicable to the limit
as a percentage of debt limit 0.0% 0.0% 0.0% 0.0% 0.0%
Legal Debt Margin Calculation for Fiscal Year 2024
Assessed Valuation 7,289,725,900 $
Debt percentage 1 15%
Debt limit 1,093,458,885 $
Debt applicable to limit -
Legal debt margin 1,093,458,885 $
Note: 1
Under state finance law, the City of Seal Beach's outstanding general obligation debt should not exceed 15 percent of total assessed property value. By law, the general obligation debt subject to the limitation may be offset by amounts set aside for repaying general obligation bonds.
Source: Orange County Tax Assessor's Office
City of Seal Beach
Legal Debt Margin Information (Continued)
Last Ten Years
165
Fiscal Year
Ended Tax
June 30 Increment Principal Interest Coverage
2015 1,084,135 515,000 204,269 1.51
2016 1,329,344 545,000 177,413 1.84
2017 1,218,363 575,000 148,759 1.68
2018 1,125,053 600,000 118,302 1.57
2019 1,198,637 635,000 86,013 1.66
2020 234,102 605,000 53,078 0.36
2021 530,978 160,000 32,519 2.76
2022 - - - -
2023 - - - -
2024 - - - -
Source: Finance Department, City of Seal Beach
Last Ten Fiscal Years
Pledged-Revenue Coverage
City of Seal Beach
Debt Service
Note: Details regarding the City's outstanding debt can be found in the notes to the financial statements. 2000 Tax Allocation Refunding Bonds
The bonds were fully paid off during the year ended June 30, 2021. 166
Personal Per Capita
Calendar Income Personal Unemployment
Year Population (in thousands) Income Rate
2014 24,586 1,074,777 43,715 4.8%
2015 25,078 1,141,053 45,500 3.9%
2016 24,890 1,164,182 46,773 3.5%
2017 25,984 1,199,969 46,181 3.2%
2018 25,073 1,277,436 50,948 3.3%
2019 24,992 1,370,609 54,841 3.2%
2020 24,443 1,398,936 57,232 8.2%
2021 24,846 1,426,979 57,432 6.0%
2022 24,647 1,538,564 62,423 3.4%
2023 24,350 1,649,508 67,741 3.9%
Sources: HDL Coren & Cone
City of Seal Beach
Demographic and Economic Statistics
Last Ten Calendar Years
167
Business
Business Name 2023 2014 Category
76 X X Service Stations
Bed Bath & Beyond X Home Furnishings
Boeing X Transporation-Non-Auto
Burlington X Family Apparel
Chevron X X Service Stations
Chevron X X Service Stations
Chevron X Service Stations
Chick Fil A X Quick-Service Restaurants
CVS Pharmacy X X Drug Stores
Energy Tubulars X X Petroleum Prod/Equip
EVLO Energy Storage X Energy/Utilities
Hoff's Hut X Casual Dining
Home Goods X X Home Furnishings
In N Out Burgers X X Quick-Service Restaurants
Kohls X X Department Stores
Marshalls X X Family Apparel
Mobil X X Service Stations
Old Ranch Country Club X X Leisure/Entertainment
Original Parts Group X Automotive Supply Stores
Pavillions X X Grocery Stores Liquor
Petsmart X X Specialty Stores
Ralphs X X Grocery Stores Liquor
Roger Dunn Golf Shop X X Sporting Goods/Bike Stores
Seal Beach Chevron X Service Stations
Spaghettini X X Fine Dining
Sprouts Farmers Market X Grocery Stores
Staples X Office Supplies/Furniture
Target X X Discount Dept Stores
Toys R Us X Specialty Stores
Ulta Beauty X X Specialty Stores
Walts Wharf X X Fine Dining
2023 Percent of Calendar Year Total Paid by Top 25 Accounts = 56.01% 2014 Percent of Calendar Year Total Paid by Top 25 Accounts = 61.92% Firms Listed Alphabetically: Period January - December
Source: Hinderliter, de Llamas & Associates, State Board of Equalization, CDTFA, State Controller's Office City of Seal Beach
Current Year and Nine Years Ago
Top 25 Sales Tax Producers
168
Function 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024* General government 14.64 14.34 15.92 13.00 13.48 13.48 14.75 21.35 21.25 21.82 Public safety 79.13 74.12 77.19 78.50 79.82 79.82 80.78 82.05 86.90 84.02 Public works 10.94 4.97 3.98 6.00 5.00 5.00 17.99 17.99 17.69 17.30 Community
development/Services 18.16 17.25 16.53 13.60 14.76 14.76 13.88 13.50 12.44 17.22 Water 13.80 13.82 12.60 12.90 13.15 13.15 8.90 8.90 7.45 8.60 Sewer 5.91 7.11 7.69 6.71 6.89 6.89 5.86 5.86 6.99 6.56 Total 128.26 142.58 131.61 133.91 130.71 133.10 142.16 149.65 152.72 155.52 Source: Finance Department, City of Seal Beach
*Position count includes contracted employees in Community Development Total full-time equivalents exclude Commissioners and Reserve Officers but includes Council Members Fiscal Year
Last Ten Fiscal Years
Full-Time and Part-Time City Employees by Function
City of Seal Beach
169
2015 2016 2017 2018 2019
Police:
Arrests 798 790 781 854 787
Parking citations issued 21,043 19,264 18,319 19,929 17,663 Public works:
Street centerline miles resurfaced 2 1 - 1 1
Number of public right of way permits issued 151 184 259 231 253 Number of street related service requests 45 40 68 109 92 Parks and recreation:
Number of recreation classes 781 680 710 1,070 1,100
Number of facility rentals 2,633 557 585 1,030 1,045
Water:
Number of water meters replaced 57 76 56 49 49
Acre feet of water used 3,540 3,208 3,259 3,208 3,360
Sewer:
Number of feet of sewer cleaned 253,099 217,619 - 217,619 154,000 Number of catch basins cleaned 434 458 216 216 216
Source: City of Seal Beach
Fiscal Year
City of Seal Beach
Operating Indicators by Function
Last Ten Fiscal Years
170
2020 2021 2022 2023 2024
Police:
Arrests 709 806 1,429 809 1,010
Parking citations issued 20,913 28,644 29,658 24,841 22,985 Public works:
Street centerline miles resurfaced 4 3 1 1 4
Number of public right of way permits issued 242 232 213 213 250 Number of street related service requests 44 39 258 258 300 Parks and recreation:
Number of recreation classes 790 1,113 955 828 752
Number of facility rentals 690 314 1,020 773 1,765
Water:
Number of water meters replaced 104 154 89 89 98
Acre feet of water used 3,276 3,471 3,086 3,086 3,331
Sewer:
Number of feet of sewer cleaned 146,619 126,563 190,569 190,569 105,607 Number of catch basins cleaned 216 217 218 218 454
Source: City of Seal Beach
Last Ten Fiscal Years
Operating Indicators by Function (Continued)
City of Seal Beach
Fiscal Year
171
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Police:
Stations 2222222222
Patrol units 34 34 34 34 34 34 34 34 34 34
Public works:
Streets (center line miles) 43 43 43 43 43 43 43 43 43 43 Sidewalk (miles) 86 86 86 86 86 86 86 86 86 86
Signalized intersections 23 23 23 23 23 23 23 22 22 22
Parks and recreation:
Parks 10 10 10 10 10 10 10 13 13 13
Community centers 3333333555
Water:
Water pipe (miles) 72 72 72 72 72 72 72 72 72 72
Reservoirs 2222222222
Sewer
Sanitary sewers (miles) 37 37 37 37 37 37 37 37 37 37
Storm sewers (miles) 4444444444
Sewer lift/pump stations 7777777666
Source: City of Seal Beach
City of Seal Beach
Capital Asset Statistics by Function
Last Ten Fiscal Years
Fiscal Year
172
THE CITY OF SEAL BEACH
PROVIDES EXCELLENT CITY
SERVICES TO ENHANCE THE
QUALITY OF LIFE AND TO
PRESERVE OUR SMALL TOWN
CHARACTER.
THE CITY OF SEAL BEACH
PROVIDES EXCELLENT CITY
SERVICES TO ENHANCE THE
QUALITY OF LIFE AND TO
PRESERVE OUR SMALL TOWN
CHARACTER.
THE CITY OF SEAL BEACH
VALUES:
EXCELLENT CUSTOMER
SERVICE
MUTUAL RESPECT
TEAMWORK
PROFESSIONALISM
HONEST & ETHICAL BEHAVIOR
THE CITY OF SEAL BEACH
VALUES:
EXCELLENT CUSTOMER
SERVICE
MUTUAL RESPECT
TEAMWORK
PROFESSIONALISM
HONEST & ETHICAL BEHAVIOR
ADOPTED OPERATING &
CAPITAL IMPROVEMENT BUDGET
City of Seal Beach, CA
FISCAL YEAR 2025-26
1 This Page Intentionally Blank
2 CITY OF SEAL BEACH,
California
ADOPTED OPERATING AND
CAPITAL IMPROVEMENT BUDGET
FISCAL YEAR 2025-2026
Prepared by the Finance Department
Cover photos courtesy of: Lia Arambula
3 This Page Intentionally Blank
4 TABLE OF CONTENTS
BUDGET MESSAGE
City Manager's Budget Message . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
INTRODUCTION
City Leadership . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 City Council Strategic Goals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Organizational Chart . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Budget Adoption Resolution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Guide to the Budget . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Financial and Budget Policies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Budget Awards . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
COMMUNITY PROFILE
Community Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 Statistical Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43
BUDGET SUMMARIES
Summary of Projected Fund Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 Summary Chart of Revenues and Appropriations (by fund type) - All Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48 Summary of Total Revenues (by fund) - All Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49 Summary of Total Appropriations (by fund) - All Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51 Revenue Detail (by account/by fund) - All Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . 53 Summary of Appropriations (by department/by category) - All Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61 Summary of Appropriations (by department/by fund) - All Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64 Summary of Appropriations (by account) - All Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66 Transfers In/Out . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69 General Fund:
Summary of Appropriations (by account) - General Fund. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70 Summary Chart of Revenues and Appropriations - General Fund. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73 General Fund - Fund Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 74
REVENUE ASSUMPTIONS
Analysis of Major Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75
PERSONNEL & STAFFING
Personnel Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83 Position Allocation Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 86
DEPARTMENT BUDGETS
City Council . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89 City Manager . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95 City Clerk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 107 City Attorney . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 115 Finance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 121 Non-Departmental . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 129 Police . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 141 Fire . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 173 Community Development . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 179 Public Works . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 191 Community Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 229 Marine Safety . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 243 FY 2025-2026
5 TABLE OF CONTENTS FY 2025-2026
CAPITAL IMPROVEMENT PROGRAM
Capital Improvement Program Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 255 Capital Improvement Projects by Funding Source . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 258 5-Year Capital Improvement Program . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 260 Capital Project Information Sheets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 262
SPECIAL ASSESSMENT DISTRICTS
Community Facilities District Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 299
STRATEGIC BUSINESS PLAN
Five Year Financial Forecast . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 309 Ten Year Financial Trend . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 317
FEE SCHEDULE
Cost Recovery Schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 319
APPENDIX
Appropriations Limit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 377 Schedule of Long Term Debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 378 Description of Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 379 Description of Accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 383 Glossary of Terms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 386 Acronyms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 389 Comparison to Other Cities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 392 6 CITY MANAGER’S MESSAGE FY 2025-2026
June 9, 2025
Honorable Mayor and Members of the City Council:
With deep appreciation for the collaboration and dedication of our staff, the City Council, and community, I am pleased to present the Fiscal Year (FY) 2025-26 Budget for the City of Seal Beach. This document is more than a financial blueprint - it is a statement of purpose and a commitment to preserve and enhance the quality of life in our community while navigating a complex economic environment.
Over the last several years, the City has worked diligently to stabilize its finances, adopting a conservative and strategic approach. We are now, for the second time in recent history, presenting a budget that is focused not on cuts, but on maintenance, which is a critical milestone that reflects the community’s support and the responsible management of limited resources. With the passage of Measure GG by an overwhelming 68% of voters, we are on a path to maintain essential services, though not without continued diligence and innovation.
This year’s budget reflects our commitment to returning to the level of services Seal Beach residents expect and deserve, while recognizing that this must be achieved within the City’s unique constraints. Unlike many neighboring communities with expansive commercial and industrial tax bases, Seal Beach’s growth potential is limited.
Nonetheless, we remain committed to deliver services tailored to our small-town coastal character, which includes providing Police services, Marine Safety services, Fire and Paramedic services, robust community events, personalized recreation services, and the vast services of our Public Works Department.
Like cities across California, we continue to face rising pension costs, healthcare expenditures, and the growing burden of unfunded state and federal mandates. These obligations increasingly require the City to spend significant time and funding on compliance and planning which divert resources from direct community services. We continue to approach these issues with a "scalpel, not an axe," balancing fiscal efficiency with the preservation of quality-of-life.
While Measure GG ensures we can maintain services, it does not create surpluses. We must still seek new revenue opportunities, enhance cost recovery programs, and leverage grants and partnerships to meet our infrastructure and service delivery needs.
KEY OPERATIONAL FOCUS AREAS
To navigate a complex operating environment marked by evolving regulations, unfunded state and federal mandates, economic policy decisions, and growing service demands, the City of Seal Beach remains committed to doing more with fewer resources. While these external pressures strain the General Fund, our departments remain focused on aligning with key guiding metrics to ensure fiscal sustainability without compromising the quality of essential services.
Key operational focus areas were established last year and established the starting point of the budget process and include:
• Public Safety and Emergency Response: Ensuring Seal Beach remains a safe and welcoming community by supporting our Police and Marine Safety services, community policing efforts, emergency response programs, water safety education, and year-round lifeguard staffing. • Fire Protection Services: Maintaining our service contract with the Orange County Fire Authority to provide vital emergency response personnel, equipment, and paramedic services. • Community Engagement: Expanding opportunities for public input through social media, newsletters, town halls, and advisory boards, ensuring residents remain informed and involved in City decisions. • Recreation and Community Events: Continued investment in recreational facilities such as the Seal Beach Tennis and Pickleball Center, and in engaging events including the Summer Kickoff, Holiday Tree Lighting, and more.
7 CITY MANAGER’S MESSAGE FY 2025-2026
• Transportation Services: Meeting the increasing demand for senior mobility through enhanced shuttle and Dial-a-Ride services and investing in safer streets through the development of a Safety Action Plan supported by federal grant funding.
• Infrastructure and Facilities: Prioritizing the upkeep of aging infrastructure—roads, utilities, public spaces, and key areas like Main Street and the Pier—to preserve quality of life and long-term sustainability. • Neighborhood and Beach Maintenance: Ensuring our beaches and parks remain clean, accessible, and resilient, including seasonal berm construction and regular maintenance of public areas. • Core City Services: Sustaining a wide array of essential services—from emergency response to building inspections, park operations, and administrative support. These form the backbone of a well-functioning city. • Workforce Investment and Flexibility: Recognizing that City services are delivered by people, we continue to invest in our workforce while seeking a careful balance between compensation and fiscal responsibility. • Policy Reserve and Pension Management: This budget maintains our commitment to the City Council’s Policy Reserve target of 25%, while continuing to make additional payments toward reducing the City’s unfunded pension liability.
• Cost Recovery and Efficiency: Staff continuously seek new opportunities for revenue generation, external funding, operational efficiencies, and partnerships to reduce reliance on the General Fund.
BUDGET HIGHLIGHTS
The City of Seal Beach is proud to present a balanced and forward-looking budget for FY 2025-26; the Budget reflects both our resilience and the tremendous support of our community. With the approval of Measure GG, our residents made a strong statement of trust and partnership, enabling the City to protect and maintain vital public services while planning confidently for the future. Measure GG provides a stable revenue source that has helped maintain public safety, parks, infrastructure, and core services.
As part of the FY 2025-26 Budget process, the City Council held a Budget Study Session to establish strategic goals that set the framework for City staff in planning for the year ahead. These goals, in no order, reflect Seal Beach’s shared priorities and support a safe, vibrant, and resilient community.
FY 2025-26 Strategic Goals:
• Strengthen Public Safety Initiatives through expanded technology, data-driven policing, and regional collaboration.
• Ensure Fiscal Stability and Efficiency in Governance with updated cost recovery, pension paydown efforts, and new revenue strategies.
• Assess and Maintain Critical Infrastructure by investing in long-term asset management and strategic infrastructure improvements.
• Promote and Enhance a Strong Local Economy through vision planning for the Pier/Main Street area and regional partnerships.
• Expanding Strategic Technology Advancements by modernizing systems, improving cybersecurity, and implementing AI guidelines.
• Improve Outreach and Engagement via upgraded communication tools, recreation programs, and partnerships.
• Ensure Continued Excellence in City Services by evaluating staffing needs and expanding programs for seniors and volunteers.
• Protect our Coast Environment and Resources through coastal planning, habitat restoration, and sustainable practices.
• Attract and Retain a Skilled Workforce with competitive compensation, mentorship, and professional development programs.
For more detailed information on these operational focus areas and our long-term strategic planning efforts, please refer to the Strategic Business Plan chapter of this document.
This budget marks a turning point. Rather than making cuts to essential services, as we’ve been forced to do in past years, the City is now shifting toward strategic reinvestment. We have retained a balanced approach while prioritizing service delivery, maintaining fiscal responsibility, and planning for long-term sustainability. 8 CITY MANAGER’S MESSAGE FY 2025-2026
With the Key Objectives and the Strategic Goals outlined by the City Council, the FY 2025-26 Budget includes maintaining public safety services, including Police Services, Marine Safety, lifeguards, crime prevention programs and emergency response readiness. Staff are moving forward on the City’s investment in critical infrastructure, including storm drain and sewer repairs, pier and street improvements, and the upgrades to the Seal Beach Pump Station Replacement Project. Community Services is expanding recreation and community engagement, with upgrades to the Seal Beach Tennis and Pickleball Center, record participation in City events, and continued collaboration on annual events such as Run Seal Beach, Holiday Tree Lighting, and Christmas Parade. They are also focusing on transportation services for seniors, including growing usage of the Senior Shuttle and Dial-aRide programs, and Public Works is collaborating with regional, state, and federal partners to mitigate trash and improve water quality along the San Gabriel River.
In addition to these achievements, we made great strides in modernizing the City’s technology, enhancing operational efficiency and service delivery. These efforts strengthen our foundation to meet growing community needs. We take great pride in our fiscal diligence and commitment to the future. The Budget maintains the City Council’s 25% General Fund reserve target. This reserve ensures we are prepared for natural disasters, economic uncertainty, or unexpected fiscal disruptions and are an essential safeguard in a climate of inflation and shifting state and federal policies. We are prepared to face an uncertain future. To further strengthen the City’s financial resilience, an additional $1.5 million is set aside in economic reserves to safeguard against future fiscal volatility and other unforeseen challenges. This ensures our ability to maintain essential services in the event of economic disruptions or temporary downturns ensuring continued ability to provide essential services.
We are also advancing our long-term financial health. In 2024, the City made a discretionary payment to reduce our CalPERS unfunded pension liability, generating substantial ongoing savings. Building on this progress, the FY 2025- 26 Budget dedicates another $250,000 toward a formal pension paydown plan. The City is also allocating funding to the Fleet Fund to support the maintenance and long-term planning for emergency and service vehicles, a plan that has been discussed but has not been in place historically. These efforts represent our commitment to fiscal sustainability while preserving resources to maintain and improve essential services.
However, like cities across California, we continue to face pressures from a tight labor market, increasing healthcare and pension costs, and rising contract expenses. The years ahead will require careful planning, innovation, and a commitment to strategic action. Operating costs are projected to grow by 3.3% annually over the next five years, primarily driven by rising pension, healthcare, and contract service costs. Meanwhile, revenues are anticipated to increase by only 2.4% annually as outlined in the Strategic Business Plan Chapter, creating a structural imbalance that the City must actively manage through disciplined budgeting and targeted revenue strategies. Departments will continue to operate with lean staffing models, even as demand for services increase, contract costs skyrocket, and State/Federal mandated responsibilities expand. FY 2025-26 marks a shift from reactive cost-cutting to strategic financial planning. Rather than making across-the-board reductions, the City is focused on sustainable service delivery and balancing present needs with long-term fiscal health. To help close future gaps and strengthen our financial foundation, the City is actively pursuing new revenue-generating opportunities. These include evaluating digital signage and lifeguard tower advertising, modernizing the business license tax structure, and updating the City’s fee schedule to better align service costs with actual fees.
Recognizing that change is certain, these efforts are critical to shaping it in a planned and deliberate way. While we remain largely built out and limited in our grant eligibility, our future depends on smart fiscal management and innovative thinking.
GENERAL FUND BUDGET HIGHLIGHTS
The FY 2025-26 General Fund Budget includes cautious revenue assumptions as the City and region are increasingly challenged by high inflation, fiscal policy shifts, and economic uncertainty. General fund revenues are estimated at 9 CITY MANAGER’S MESSAGE FY 2025-2026
$48.2 million, with operating expenditures of $48.1 million and capital project expenditures of $11.8 million. As with the Citywide budget, the General Fund portion of the capital improvement program includes re-appropriation of all encumbrances carried forward from previous years.
The City conducted a Public Budget Study Session, two Public Budget Workshops, and an additional meeting for questions and answers. During the workshops, departments conducted comprehensive evaluations of their accomplishments, objectives, and their program and service impacts. The additional study session was held to discuss Citywide goals, along with Key Operational Focus areas to set the foundation of the budget year ahead.
The City's General Fund is not restricted and can be used for many public services. The FY 2025-26 Budget is balanced with a surplus of $81,972. The table below shows a summary of the revenues and expenditures for the General Fund.
CITYWIDE BUDGET HIGHLIGHTS
The Citywide FY 2025-26 Operating and Capital Improvement Budget for the City of Seal Beach is $108.8 million (including transfers out). The City's All Funds Budget includes different types of funds, such as governmental, proprietary, and internal service funds. There are also grants and other restricted funds that are designated for specific services and purposes provided by higher levels of government. Some of these funds receive ongoing revenue streams while others are one-time competitive grants. The All Funds Budget also includes funds that have available balances that can be spent as needed or to complete specific projects. Each fund has its own accounting and reporting requirements as per government regulations and in some cases, statutes. It is made up of various revenue sources, such as taxes, user fees, fines, facility rentals, and development-related fees. The table below shows a summary of the estimated Citywide appropriations for all funds.
The transfer out and Capital Improvement Program includes re-appropriation of all encumbrances carried forward from previous years. They are reappropriated through the annual Capital Improvement Program rollover process. The personnel services portion of the FY 2025-26 Budget has been prepared by projecting salaries and benefits by position and has been adjusted by the appropriate amounts as provided for or anticipated in the applicable Memoranda of Understanding for the following employee groups: Police Officers Association, Police Management Association, Seal 10 CITY MANAGER’S MESSAGE FY 2025-2026
Beach Marine Safety Management Association, Mid-Management and Confidential, Seal Beach Supervisors and Professionals Association, Orange County Employees Association, and Executive Management contracts. No additional full-time positions have been included in the budget.
The adopted budget reflects the operating and capital activities of 34 funds across 11 departments and comprises a total of 114 full-time positions, including three contract professionals in the Community Development Department, along with 41.92 part-time positions (expressed in full-time equivalents). This represents a net decrease of one fulltime position compared to the previous fiscal year, resulting from the elimination of a Maintenance Services Supervisor position in the Public Works Department.
Previously, the Public Works Department had two Maintenance Services Supervisor positions. One of these positions is now vacant and will not be filled. The responsibilities of the vacated role have been redistributed between the City Arborist/Maintenance Services Supervisor and the Water Services Supervisor. To reflect the expanded scope of duties and better align staffing with operational needs, the budget includes the following reclassifications: (1) the City Arborist/Maintenance Services Supervisor is proposed to be reclassified as Public Works Superintendent; and (2) the Water Services Supervisor is proposed to be reclassified as Senior Utilities Supervisor. Additionally, the Water Operator position is proposed to be reclassified as Cross Connection Specialist to ensure compliance with new state regulatory requirements for cross connection control, effective July 1, 2025.
The maintenance and operations, and capital outlay/improvements portions of the FY 2025-26 Budget have been prepared by using historical data as a basis to estimate costs, which are then verified through a zero-based budgeting process.
CAPITAL IMPROVEMENT PROGRAM
The Capital Improvement Program (CIP) is included as part of the FY 2025-26 Operating and Capital Improvement Budget. This program identifies specific projects that are planned for construction in the City. Improvements to the beach and pier, buildings and facilities, parks, sewer, storm drain, streets and transportation, and water systems are discussed in the project information sheets in the Capital Improvement Program section of the budget. The Water and Sewer Capital Improvement Program has been delayed due to the ongoing water/sewer rate study that is currently being updated. As such, additional approved FY 2025-26 water/sewer capital projects will be introduced for adoption at a later date. During FY 2025-26, the Public Works Department is expected to spend approximately $27.4 million in total capital projects. This is only an estimate and could change as the Public Works Department continues to make progress on various projects.
LONG RANGE PLANNING
The FY 2025-26 Budget indicates that sufficient financial resources exist for this year. While those resources can fund operations, the City faces long-term financial challenges as evidenced in the long-term Financial Plan in funding all its obligations.
General Fund Fiscal Sustainability
The City has outlined an initial Fiscal Sustainability Plan that incorporates a mix of revenue enhancements, expenditure controls, service delivery adjustments, and updated revenue projections as noted above. Successfully implementing these strategies will help address the anticipated fiscal gap in the coming years.
Recognizing that the City is largely built out and may not qualify for many grant opportunities, identifying and developing ongoing, reliable revenue sources remain essential, as expenditures have historically risen faster than projected. Maintaining a disciplined and thoughtful approach to expenditure planning will be critical moving forward. 11 CITY MANAGER’S MESSAGE FY 2025-2026
ACKNOWLEDGEMENT
All City Staff deserve significant respect and appreciation, along with special recognition for their diligent efforts and high standards in developing realistic revenue and expenditure projections that continue to meet the needs of the community. The City of Seal Beach is supported by a lean, dedicated, accountable, effective, and well-managed team of professionals focused on the needs of the community. The City extends a special thank you to the staff in the Finance Department for their unwavering commitment and high expectations in completing the budget amid a period of fiscal and operational complexity. Their leadership, dedication, long hours, and necessary teamwork required to bring this budget to completion is greatly appreciated.
We also extend our sincere gratitude to the City Council for their thoughtful leadership and governance throughout this budget process. Their strategic vision, careful deliberation, and commitment to fiscal responsibility have provided essential guidance in ensuring this budget serves the long-term interests of our community while maintaining the high level of services our residents expect and deserve.
CONCLUSION
As we look ahead, understanding the financial challenges before us is the first step toward addressing them in a thoughtful and strategic manner. Seal Beach has long benefited from a legacy of sound fiscal stewardship, which guided us successfully through previous economic downturns and the lasting impacts of the pandemic. As we enter Fiscal Year 2025-26, we are at a pivotal point that calls for intentional planning to ensure long-term financial sustainability. Rather than approaching our fiscal reality with an axe, we are responding with a measured and planned approach that protects core services while laying the groundwork for the City’s future stability.
This budget reflects that philosophy. At its core, our primary goal is to serve the community of Seal Beach. This budget reflects that commitment by not only meeting our obligations under mandates, pension obligations and increased contracts costs, but also by continuing to provide the high-quality services that enhance the daily lives of those in our community. It does so within a fiscally responsible framework that includes setting aside an additional $1.5 million in reserves to help buffer against future volatility and economic uncertainty. We have also included a discretionary pension payment to reduce our long-term unfunded liabilities, as well as additional funding for our Fleet Fund to ensure that emergency and service vehicles are maintained and replaced according to plan. These actions are not reactive, they are proactive steps toward a more stable, resilient future.
We remain committed to managing the City’s finances transparently and responsibly. Throughout the year, staff will continue to provide financial updates and monitor fiscal conditions to ensure timely adjustments to revenues and expenditures as needed. We are confident that, through the ongoing collaboration between the community, City Council, and staff, Seal Beach will remain well-positioned to deliver high-quality municipal services and preserve the exceptional quality of life our residents enjoy.
Respectfully submitted,
Patrick Gallegos
Interim City Manager
12 CITY LEADERSHIP FY 2025-2026
CITY COUNCIL
Ben Wong
Council Member
DISTRICT 2
Patty Senecal
Council Member
DISTRICT 4
Joe Kalmick
Council Member
DISTRICT 1
Lisa Landau
Mayor
DISTRICT 3
Nathan Steele
Mayor Pro Tem
DISTRICT 5
EXECUTIVE OFFICERS
Patrick Gallegos, Interim City Manager
Nicholas R. Ghirelli, City Attorney
EXECUTIVE TEAM
Iris Lee, Interim Assistant City Manager
& Director of Public Works
Alexa Smittle, Interim Assistant City
Manager & Director of Community
Development & Community Services
Michael Henderson, Police Chief
Joe Bailey, Marine Safety Chief
Gloria D. Harper, City Clerk
Barbara Arenado, Director of Finance/City
Treasurer
13 Strengthen Public Safety Initiatives
Ensure Fiscal Stability and Efficiency in Governance
Assess and Maintain Infrastructure
Promote and Enhance a Strong Local Economy
Expand Strategic Technology Investments
Improve Outreach and Engagement
Ensure Continued Excellence in City Services
Protect our Coastal Environment and Resources
Attract and Retain a Skilled Workforce
CITY COUNCIL
STRATEGIC GOALS
City of Seal Beach
14 ORGANIZATIONAL CHART
Administrative Control
Over All Departments
Agenda Preparation
City Representation in all Legal Matters Administrative Policies City Council Support
Computer Network Administration
Intergovernmental Relations
Special Studies/Projects
Policy Analysis
Risk Management
Financial Services/Reporting
Business Tax
Utility Billing/Cashiering Employee Benefits
Budget/Audit/Grants Classification/Compensation
Accounts Payable/Payroll
Debt Administration
Treasury/Investments
Successor Agency Administration
Engineering
Fleet Maintenance
Beach Maintenance
Water/Sewer Maintenance
Capital Projects
Planning Storm Drains
Building/Code Enforcement Building Maintenance
Development Review Street Maintenance
Community Development Block Grant Traffic and Transportation Land Use and Coastal Issues
General Plan and Code
Traffic/Patrol/Detective Services
Youth/Adult Class Activity Parking Control
Special Event Permitting Detention Center
Sports League/Events
Beach/Pool Safety
Jr. Lifeguard Program
Records Management
Election Management
COMMUNITY
PUBLIC WORKS
FY 2025-2026
MAYOR AND CITY COUNCIL
CITIZENS OF SEAL BEACH
Orange County Fire Authority
Personnel Recruitment
MARINE SAFETY
FIRE SERVICES
CITY MANAGER
CITY ATTORNEY
HUMAN RESOURCES
COMMUNITY SERVICES
CITY CLERK
POLICE SERVICES
FINANCE
DEVELOPMENT
15 RESOLUTION 7655
A RESOLUTION OF THE SEAL BEACH CITY COUNCIL
ADOPTING THE FISCAL YEAR 2025- 26 OPERATING AND
CAPITAL IMPROVEMENT BUDGET, SETTING THE
APPROPRIATION LIMIT FOR FISCAL YEAR 2025- 26, AND
AUTHORIZING USE OF THE COST RECOVERY SCHEDULE IN
FISCAL YEAR 2025- 26
WHERAS, on March 24, 2025, the City Council conducted a Budget Study Session, on May 6, 2025, and May 8, 2025, the City Council conducted Budget Workshops to study and solicit public input on the Proposed Fiscal Year 2025- 26 Operating and Capital Improvement Budget, and on May 27, 2025, the City Council added a question and answer item; and,
WHERAS, pursuant to Seal Beach City Charter Article X, the City Council held a duly noticed public hearing on June 9, 2025, to consider adopting the Fiscal Year 2025- 26 Operating and Capital Improvement Budget. Copies of the proposed budget have been available for inspection by the public in the City Clerk's Office and on the City's website at least 10 days prior to the public hearing; and, WHERAS, on November 6, 1979, the voters of California added Article XIII B to the State Constitution placing various limitations on the appropriations of the State and local governments. Article XIII B provides that the appropriations limit for the Fiscal Year 2025-26 shall not exceed the appropriations limit for the prior year adjusted for the change in the cost of living and the change in population.
The proposed appropriations limit for Fiscal Year 2025- 26 is $ 41, 380, 608, which has been adjusted for the change in the cost of living and the change in population; and,
WHERAS, at the duly noticed workshops and the public hearing held on June 9, 2025, the City Council provided an opportunity for the public to comment on the Proposed Fiscal Year 2025- 26 Operating and Capital Improvement Budget and the appropriations limit.
NOW, THEREFORE, the Seal Beach City Council does resolve, declare, determine, and order as follows:
Section 1. That certain document entitled " City of Seal Beach Fiscal Year 2025- 26 Operating and Capital Improvement Budget", a copy of which is on file in the office of the City Clerk and available on the City' s website at https:// www. sealbeachca. gov/ Departments/ Finance/ Budget, which may hereafter be amended by the Council, is hereby approved as the operating and capital improvement budget for the City of Seal Beach for the Fiscal Year 2025- 26, beginning July 1, 2025 and ending June 30, 2026.
16 Section 2. Appropriations in the amount not to exceed $ 108, 756, 996 are authorized for the purpose of carrying on the business of the City.
The City Manager is hereby authorized to make appropriation transfers within and between any item, account, program, department, or fund, in accordance with Fiscal Policy, as long as such transfers do not increase the adopted annual budget appropriations.
Section 3. The Operating Budget for Fiscal Year 2025- 26 shall be considered amended upon the close of Fiscal Year 2024- 25 to include and reappropriate all encumbrances carried forward.
Section 4. The Capital Improvement Program Budget for Fiscal Year 2025- 26 shall be considered amended upon the close of Fiscal Year 2024- 25 to include the re- appropriated funds for all previously approved capital projects that have not been completed.
Section 5. The City Council hereby authorizes the City Manager to issue salary adjustments as provided in all applicable Memoranda of Understanding for represented employees and the contracts for Executive Management Employees, effective on July 1, 2025.
Section 6. The City Council hereby approves the Financial and Budget Policies in the Proposed Fiscal Year 2025-26 Operating and Capital Improvement Budget.
Section 7. Pursuant to Seal Beach Municipal Code Section 3. 20. 005, the City Council hereby authorizes the City Manager to delegate spending authority to Department Heads. Other than the Director of Public Works and the Director of Finance/City Treasurer this authority shall not exceed $ 15, 000 per purchase or contract. For the Director of Public Works, the limit is established per the City' s Charter Section 1010. For the Director of Finance/ City Treasurer, other than for Finance Department expenditures which is set at $ 15, 000, there is additional authority to authorize purchases for City Departments up to the City Manager' s established contract signing authority.
Section 8. The City Council hereby establishes an appropriations limit of 41, 380, 608 for Fiscal Year 2025- 26, in full compliance with Article XIIIB of the State Constitution.
Section 9. The City Council hereby approves the use of the Fiscal Year 2025- 26 Cost Recovery Schedule, which includes the annual update of the annual percentage change in the all- urban Consumer Price Index for Los Angeles- Long Beach- Anaheim, CA ( CPI). 17 PASSED, APPROVED, AND ADOPTED by the Seal Beach City Council at a regular meeting held on the 9th day of June 2025 by the following vote:
AYES: Council Members: Kalmick, Wong, Senecal, Steele, Landau NOES: Council Members:
ABSENT: Council Members:
ABSTAIN: Council Members:
Lisa Landau, ayor
ATTEST: 3tML Le% y
Gloria D. Harper, City Clerk 7. '"(,H'4cq 21 \ t--
Ceal I NII\ I
STATE OF CALIFORNIA }
COUNTY OF ORANGE } SS
CITY OF SEAL BEACH }
I, Gloria Harper, City Clerk of the City of Seal Beach, do hereby certify that the foregoing resolution is the original copy of Resolution 7655 on file in the office of the City Clerk, passed, approved, and adopted by the Seal Beach City Council at a regular meeting held on the 9th day of June 2025.
Gloria . Harper, City Clerk
18 GUIDE TO THE BUDGET FY 2025-2026
The annual budget sets forth the resources and appropriations for the fiscal year and provides the legal authority for expenditures and a means for control of City operations throughout the fiscal year. The City Charter requires that a budget for the fiscal year be adopted by June 30th of each year.
The budget is a financial plan that serves as a communication tool that encompasses the City’s goals, direction and financial resources which shows how taxpayer dollars are being spent. The budget document:
• Determines the City programs and services being provided to the community • Details expenditure requirements by City department and program • Details the estimated revenues available to meet expenditure requirements.
The annual budget demonstrates the City’s accountability to its residents, businesses and the community-at-large.
BUDGET PROCESS
Operating Budget
The budget process provides departments the opportunity to justify departmental needs, to propose changes in services, and to recommend revisions in organizational structure and work methods. It also enables the City Manager to review these aspects and make appropriate recommendations to the City Council.
The City uses zero-based budgeting for all accounts, programs, and departments. Zero-based budgeting is a method of budgeting in which all proposed expenditures must be justified each year. Departments prepare their budget requests in January and February. Each department then meets with the Finance Department and the City Manager to discuss their requests for the coming fiscal year. Subsequent to the meetings with the departments, the Finance Department works in conjunction with the other departments to implement budget balancing measures to establish the level of services to be rendered with the available resources.
Capital Improvement Program (CIP) Budget
The CIP budget is a 5-year planning tool that details planned capital projects for the current budget year and the next five years. Capital projects are broken down by category including: beach and pier, building and facilities, parks, sewer, storm drain, streets and transportation and water. Appropriations are only approved by City Council for the current fiscal year.
The remaining fiscal years will be approved by City Council during later budgetary cycles. The CIP budget also includes a summary of unfunded projects which are crucial to identifying and planning for the future needs of the City.
The goal of the CIP is to effectively manage the City’s physical assets by delivering capital projects that meet schedule, stay within budget, and minimize the impact to the public.
Preparation of Preliminary Budget and Budget Adoption
Once the budget numbers are finalized, the Finance Department prepares the Proposed Operating and Capital Budget document. The City holds a minimum of one study session in May to present the Proposed Operating and Capital Budget to the City Council and provides the opportunity for the community to comment. The Finance Department incorporates any changes requested by City Council in a revised Proposed Operating and Capital Budget which is presented to City Council for adoption in June.
A summarized timeline of the City’s budget process is below. 19 GUIDE TO THE BUDGET FY 2025-2026
BASIS OF BUDGETING
The modified accrual basis of accounting is used by all General, Special Revenue, Debt Service and Capital Project Funds. This means that revenues are recognized when they become both measurable and available. Measurable means the amount of the transaction can be determined and available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when liabilities are incurred, except that principal and interest payments on long-term debt are recognized as expenditures when due. The accrual basis of accounting is utilized by all Enterprise and Internal Service Funds. This means that revenues are recorded when earned and that expenses are recorded at the time liabilities are incurred.
The City’s basis for budgeting is consistent with accounting principles generally accepted in the United States of America and with the City’s financial statements as presented in the Annual Comprehensive Financial Report (ACFR) with the following exceptions:
• Capital expenditures within the Enterprise Funds and Internal Service Funds are recorded as assets on an accounting basis but are shown as expenditures on a budgetary basis. • Depreciation of capital assets and amortization of various deferred charges are recorded on an accounting basis only. These charges are not reflected in the budget document. • Principal payments on long-term debt within the Enterprise Funds and Internal Service Funds are applied to the outstanding liability on an accounting basis but are shown as expenditures on a budgetary basis. • Continued/carryover appropriations approved by City Council at the beginning of the fiscal year are added to the City’s Budget but are not included in the budget document or original budget submission to City Council.
NAVIGATING THE BUDGET DOCUMENT
The budget is organized into the following sections:
Budget Message
This section includes the City Manager’s Budget Message which is addressed to the City Council. It provides a general overview of the annual operating and capital improvement program budget. It also includes the City Council’s Strategic Goals which directs the budget development process.
Introduction
This section includes the City leadership, organizational chart, the guide to the budget, and financial and budget policies.
Community Profile
Provides historical, demographic and statistical information on the City of Seal Beach, including date of incorporation, form of government, population, as well as various statistical data.
Budget Summaries
This section provides a budget overview of financial analyses such as the beginning and ending fund balances, charts and graphs of revenues and appropriations, summaries of revenues and appropriations and transfers by different criteria.
This section also includes summarized budgetary information for the General Fund, including FY 2023-24 Actuals, FY 2024-25 Amended Budget and FY 2024-25 Estimated Actuals.
Revenue Assumptions
This section includes revenue overview, assumptions and methodology used to develop estimates, summary by category, and historical trends.
20 GUIDE TO THE BUDGET FY 2025-2026
Personnel and Staffing
Summary of funded personnel and staffing changes, as well as a list of full-time personnel by classification.
Department Budgets
This section divides the document by department. It starts with the City Council. The reader will find a narrative of the department including objectives, and performance measures. This section also provides the financial data of each department including multi-year comparisons of expenditures sorted in several ways – by program, by funding source and by expenditure category.
Capital Improvement Program
This section provides financial status of the ongoing capital improvement projects which will not be completed prior to the end of the fiscal year, therefore their unspent appropriations will roll over into the proposed fiscal year. It also includes a summary of the capital improvement projects planned for the year by category and by funding source, and project detail forms that include their descriptions, funding sources, and the estimated cost of each project. This section also includes a five-year capital improvement project schedule and a summary of unfunded projects.
Special Assessment Districts
This section provides financial information for the Street Lighting Assessment District and the various Community Facility Districts. It also provides a description of geographic area in which the real estate is enhanced due to these restricted funds.
Strategic Business Plan
Provides five-year General Fund revenue and expenditure projections.
Fee Schedule
Provides the City’s Cost Recovery Schedule. The Cost Recovery Schedule is adopted on an annual basis and sets forth the established fees and charges for goods, services, and facilities provided by the City.
Appendix
This section includes a glossary of budget terms; descriptions of funds and accounts (the funds are listed by fund type:
Governmental Funds (includes the General Fund, Special Revenue Funds, Capital Project Funds, and Debt Service Funds); Proprietary Fund; and Internal Service Fund); Acronyms. 21 FINANCIAL AND BUDGET POLICIES FY 2025-2026
The City’s budget development is shaped by several financial and budget policies. These policies ensure the organization’s consistency, transparency and responsibility from year to year. This section identifies some of the financial policies developed by the Director of Finance/Treasurer and City Manager which are used to guide the development of the annual budget. The policies described below are, in most cases, summaries of the City Charter or Council Policy language. This list is not exhaustive and as policies are modified or adopted, they will be incorporated into future budget publications.
BALANCED BUDGET AND USE OF ONE-TIME REVENUE
The City has adopted a Balanced Budget Fiscal Policy to ensure that the City’s budgets are consistent with Government Finance Officers Association (GFOA) recommendations. GFOA recommends that governments adopt a policy that defines a balanced budget, commits to ensuring a balanced budget is maintained to provide the best possible services to taxpayers, and provides disclosure when the City deviates from a balanced budget.
The City’s policy is to adopt an annual budget that is structurally balanced at an individual fund level. A budget is structurally balanced when ongoing revenues equal ongoing expenditures, and limited duration or one-time revenues are only used for limited duration or one-time costs. This means current operating expenditures are financed with current revenues. When developing a balanced budget, the following elements must be considered:
• The City’s reserve policies for individual funds (e.g., General Fund, Water and Sewer) must be taken into consideration to achieve or maintain an individual fund’s reserve target; • If a structural imbalance occurs or one-time revenues are used, the budget will include a plan to bring revenues and expenditures into structural balance; and
• Appropriated revenues may include transfers from fund balances where such fund balance is expected to exist by the end of the fiscal year preceding the year of the adopted budget, and contingent upon meeting the minimum reserve requirements.
RESERVE FUND POLICY
Background
Appropriate reserves are a key attribute of a financially stable organization and are an important component of the City of Seal Beach’s (the “City”) overall financial health. Strong reserves position an organization to weather significant economic downturns more effectively, manage the consequences of outside agency actions that may result in revenue reductions, and address unexpected emergencies. Establishing a formalized Reserve Policy will serve as the policy framework to enable the City to meet its financial commitments and address unexpected future events in a fiscally prudent manner.
The City considered a number of factors when establishing the Reserve Policy (the “Policy”), including the Government Finance Officers Association (GFOA) Best Management Practices, previously established Financial and Budget Policies, as well as the City’s current and historical risk profile and financial condition.
Purpose
The purpose of the Reserve Policy is to build upon the City’s established Financial and Budget Policies and to document the City’s approach to establishing and maintaining strong General Fund reserves. The guidelines set forth will better enable the City to mitigate various risks, which could result in a shortfall of available money to meet basic services and needs of the City. Examples of risks include natural disasters, such as earthquakes, storms, floods, or unexpected shortfalls in revenue sources, such as property taxes and sales tax.
This policy is designed to:
1. Identify funds for which reserves should be established and maintained.
2. Establish target reserve levels and methodology for determining levels.
3. Establish criteria for the use of reserves and mechanisms to replenish reserves. 22 FINANCIAL AND BUDGET POLICIES FY 2025-2026
Reserve Fund Policy
Reserve balances will be reviewed on an annual basis at, or near, the end of the fiscal year to ensure compliance with this Policy. In the event that the reserves exceed the established targets, excess monies can be transferred annually to the Capital Reserve. On an as-needed basis, money from the Capital Reserve can be used to supplement the Disaster/Hazard Mitigation Reserve to cover any shortfalls created by a public emergency or natural disaster.
Unassigned General Fund Balance:
The City’s policy is to maintain an unassigned General Fund balance of a minimum of 20% and a maximum of 25% of operating expenditures to maintain the City’s credit worthiness and cash flow requirements. Unassigned fund balance refers to the portion of the fund balance that is not obligated to assigned funds, thus making it available for use as previously identified.
The General Fund’s unassigned fund balance is maintained to provide for:
• Contingencies for unforeseen operating or capital needs. • Economic uncertainties, local disasters, and other financial hardships or downturns in the local or national economy.
• Cash flow requirements.
The purpose of this reserve is to provide budgetary stabilization and not serve as an alternate funding source for new programs and ongoing operating expenditures. Recommendations to appropriate from the Unassigned General Fund Balance will be brought forward by the City Manager and will require approval by a majority of the City Council. In the event this reserve is reduced below the amount established by this Policy, the City Council shall prepare a plan as promptly as conditions warrant to replenish the balance to the policy level.
Committed General Fund Balance:
Committed General Fund balance is the obligation of funds due to policy implementation. The City will maintain the following reserve categories of committed general fund balance.
Disaster/Hazard Mitigation Reserve
A Disaster/Hazard Mitigation Reserve will be maintained for the purpose of sustaining General Fund operations in the case of a public emergency such as a natural disaster or other unforeseen catastrophic event. The Disaster/Hazard Mitigation Reserve will not be accessed to meet operating shortfalls or to fund new programs or personnel. This reserve may be expended only if an event is declared to be a public emergency by the City Manager and confirmed by a majority vote of the City Council, when such expenditures are necessary to ensure the safety of the City’s residents and their property. The target level for this reserve is 10% of the General Fund operating expenditures.
Fiscal Policy Reserve
The GFOA recommends, at a minimum, that general-purpose governments, regardless of size, maintain unrestricted budgetary fund balance in their general fund of no less than two months of regular general fund operating revenues or regular general fund operating expenditures. The City has established a Fiscal Policy Reserve to mitigate financial and service delivery risk due to unexpected revenue shortfalls or unanticipated critical expenditures. The purpose of this reserve is to provide budgetary stabilization and not serve as an alternative funding source for new programs and ongoing operating expenditures. It is for one-time needs and expenditures identified in the budget and not ongoing structural challenges. The City will aim to maintain a minimum balance in the Fiscal Policy Reserve equal to approximately three months’ worth of the City’s General Fund operating expenditures. This minimum level will be recalculated each year according to the newly adopted budget and will be increased by the Consumer Price Index (CPI) generally used by the City to adjust contracts.
Recommendations to appropriate from the Fiscal Policy Reserve will be brought forward by the City Manager and will require approval by a majority of the City Council. In the event this reserve is reduced below the amount established by this Policy, the City Council shall prepare a plan as promptly as conditions warrant to replenish the balance to the policy level.
23 FINANCIAL AND BUDGET POLICIES FY 2025-2026
Vehicle and Equipment Replacement Reserve
The City shall maintain a Vehicle and Equipment Replacement Reserve, set up as an internal service fund, to provide for the timely replacement of vehicles and capital equipment with an individual replacement cost of $15,000 or more.
The annual contribution to this reserve will generally be based on the annual use allowance, which is determined based on the estimated life of the vehicle, or equipment and its original purchase cost. The City will endeavor to maintain a minimum amount of $500,000 in this reserve. A minimum of $310,000 of this reserve will be assigned for vehicle replacement and the remainder will be allocated to equipment replacement.
Technology Replacement Reserve
As a subset of the Vehicle and Equipment Replacement Reserve, the City shall maintain a Technology Equipment Replacement Reserve for the replacement of technological equipment, endeavoring to maintain a minimum amount of $150,000 in this reserve.
Capital Reserve
The City shall strive to maintain a minimum target balance of $5 million in the Capital Reserve. The Capital Reserve will consist of the following two sub-accounts:
Capital Improvement Reserve
As part of the annual budget process, the City adopts a Five-Year Capital Improvement Plan (CIP) budget. The City shall establish a Capital Projects Reserve and will strive to maintain a minimum target balance in that reserve equal to 25% of the Five-Year CIP budget.
The City Manager will recommend projects to be funded during the annual budget process. As projects are approved, funds will be appropriated from available revenues, this reserve, or from the Unassigned General Fund balance.
Tidelands Improvement Reserve
The City shall also establish a reserve for the Tidelands Fund. The Tidelands Fund is required by the State of California to account for all revenues and expenditures related to the beach and pier operations in the City (lifeguard, pier and beach operations). The City shall establish a minimum target balance for this reserve equal to 25% of the 5-year CIP budget for the Tidelands Fund.
Fund balances and projected improvement projects will be reviewed by staff and the City Council during the presentation and approval of the annual budget.
Conclusion
Maintaining, regularly updating, and adhering to an appropriately constructed reserve policy is a good business practice recognized by the Government Finance Officers Association, and is among the factors considered by credit rating agencies and the investment community when assessing the credit-worthiness of an organization. The City recognizes that the Reserve Policy is a cornerstone of an organization’s fiscal health. As such, an annual review of the Reserve Policy will be performed and any changes to the Reserve Policy will be brought forward for City Council consideration and approval.
REVENUE MANAGEMENT
The City will strive to maintain a diversified and stable revenue base to protect it from short-term fluctuations in any one revenue source, with a focus on optimizing existing revenue sources and developing potential new revenue sources.
Revenue estimates will be based on realistic assumptions and should be estimated conservatively using information provided by the State and other governmental agencies, consultants specializing in their field, historical trends and other relevant information available.
24 FINANCIAL AND BUDGET POLICIES FY 2025-2026
To the extent possible, revenues are associated with operating programs. Fees and charges for services will be evaluated and adjusted regularly through a documented evaluation and review process. The City’s objective in setting fees and charges for services is to achieve and appropriate level of cost recovery for services based on the annual cost and fee study, that are not provided to, or do not benefit, the community at large.
User Fee Cost Recovery Goals
Fees will be reviewed and updated on an ongoing basis to ensure that they keep pace with changes in the cost-of-living as well as changes in methods or levels of service delivery. User fees are fees for services that are exclusively provided by the City and cannot exceed the cost of the service provided.
The City has established a policy for evaluating and setting user fees and cost recovery levels. The full text of the City’s User Fee and Cost Recovery Policy is available at the Finance Department's website.
EXPENDITURE MANAGEMENT
Budgetary Control
The City’s level of budgetary control is at the department level for the General Fund and control exists at the program level within the department. Annual budgets are set at the individual account level by program and fund. Department Heads are responsible for budget monitoring and ensuring the overall program budget is not exceeded.
Continued/Carryover Appropriations
All unexpended or unencumbered appropriations are cancelled at the end of the fiscal year, except for appropriations for capital projects that are required for the completion of the approved project. Other encumbered funds from the previous fiscal year are carried over to the current fiscal year through a list of continued appropriations. The City has established a review process that allows a department to submit justification the carryover of encumbered funds. Once submitted, the Finance Department reviews the requested carryover to ensure only one-time contracts or purchase orders are rolled over. Only Finance Department approved items are carried over. These continuing appropriations are not included in the budget document.
Budget Transfers
A budget transfer is a reallocation of funds from one expenditure account to another. Budget transfers do not change the overall budget within a fund. Departments can initiate budget transfers by submitting a request to the Finance Department. After review and concurrence by the Finance Department, the budget transfer request will be sent to the Finance Director for approval. The City Manager is authorized to transfer appropriations or positions as necessary within and between programs and departments, as long as such transfers do not increase the adopted annual budget appropriations.
Transfer of appropriations between funds and increased appropriations are considered budget amendments and must be authorized by the City Council. City Council approval is required for all transfers from unappropriated fund balances.
Budget Amendments
After the budget is adopted, it is sometimes necessary to amend the budget or provide for the appropriation or transfer of additional funds. Supplemental appropriations are necessary to provide additional spending authority to meet unexpected events that impact operations or capital projects. If the need for a supplemental appropriation arises, the department will prepare a staff report requesting a supplemental appropriation for City Council consideration. If approved, a budget amendment will be prepared by the Finance Department and entered into the Amended Budget.
Mid-Year Budget Review
On an annual basis, the Finance Department will provide the City Council with a budget to actual status of revenues and expenditures as of December of each year. This presentation will be provided as soon as practical when the December actual information is available.
25 FINANCIAL AND BUDGET POLICIES FY 2025-2026
CAPITAL IMPROVEMENT MANAGEMENT
The purpose of the Capital Improvement Plan (CIP) is to systematically plan, schedule, and finance capital projects to ensure cost-effectiveness as well as conformance with established policies. The CIP is a five-year plan organized into the same functional groups used for the operating programs. The CIP will reflect a balance between capital replacement projects that repair, replace, or enhance existing facilities, equipment or infrastructure, and capital facility projects that significantly expand or add to the City’s existing fixed assets.
Construction projects and equipment purchases (excluding vehicles) whose cost exceeds $10,000 or extend the life of the project or equipment five years or more will be included in the CIP. Minor capital outlays of less than $10,000 will be included with the operating program budgets. Projects and equipment purchases with total costs exceeding $5,000 will be included as part of the City’s capital assets for accounting reporting purposes.
INVESTMENT POLICY
In accordance with the City Charter and under authority granted by the City Council, the Finance Director is designated the responsibilities of the Treasurer and is responsible for investing the unexpended cash in the City Treasury. The City’s investment program is managed in conformance with federal, state, and other legal requirements, including California Government Code Sections 16429.1-16429.4, 53600-53609, and 53630-53686.
The City’s Investment Policy is updated and approved by City Council on an annual basis to ensure the effective and judicious fiscal and investment management of the City’s funds. The City’s portfolio is designed and managed in a manner that provides a market rate of return consistent with the public trust and the prioritized objectives of safety, liquidity, and yield. The full text of the City’s Investment Policy is available at the Finance Department's website.
DEBT POLICY
The California Constitution requires that long-term debt pledged by the full faith and credit of the City can only be approved by voter referendum. Per State of California statute, the City’s debt limit is set at 15% of total adjusted assessed valuation of all real and personal property within the City. This limit applies to debt supported by taxes. The full text of the City’s Debt Management Policy is available at the Finance Department's website.
The City carries bonded debt secured by specific revenue sources and Lease Revenue Bonds secured by interests in City assets as well as capital leases and loans. The Finance Department actively monitors the City’s debt portfolio to ensure that adequate revenues exist to service debt and to identify opportunities to reduce debt service costs.
HUMAN RESOURCE MANAGEMENT
The budget will fully appropriate the resources needed for authorized full-time positions and part-time positions. All fulltime positions must be approved by City Council. Part-time employees will generally augment regular City staffing as extra-help employees, seasonal employees, contract employees, interns, and work-study assistants. The City Manager and Department Heads will encourage the use of part-time rather than full-time employees to meet peak workload requirements, fill interim vacancies, and accomplish tasks where less than full-time, year-round staffing is required. The use of part-time employees by a department must be approved by the City Manager based on the review and recommendation of Human Resources.
Independent contractors are not considered City employees. Independent contractors are used for a) Short-term, peak workload assignments to be accomplished through the use of personnel contracted through an outside temporary employment agency (OEA); and b) construction of public works projects and delivery of operating, maintenance or specialized professional services not routinely performed by City Employees. Contract awards will be guided by the City’s purchasing policies and procedures.
26 FINANCIAL AND BUDGET POLICIES FY 2025-2026
OVERHEAD COST ALLOCATION PLAN
An overhead cost allocation plan summarizes, in writing, the methods and procedures the City uses to allocate costs to grants and programs. When determining an appropriate base for allocating costs, the City includes the relative benefits received, the materiality of the cost, and the amount of time and cost to perform the allocation. The full schedule of the City’s Overhead Cost Allocation Plan is available at the Finance Department's website. A summary of the Position Allocation Plan is included in the Personnel and Staffing section.
APPROPRIATION (GANN) LIMIT
Proposition 4 or the “Gann Initiative” was passed in November 1979 and Article 13-B was added to the California Constitution. For state and local governments, the initiative mandates that the total annual spending limit for a fiscal year cannot exceed the spending limit for the prior fiscal year. This limitation is adjusted for the change in cost of living and population, except as outlined in the government code. The initiative requires that the City Council establish its spending limit each year by resolution.
The Appropriations Limit is calculated by determining appropriations financed by proceeds of taxes in the 1978/79 base year and adjusting the limit each subsequent year for changes in the cost of living and population. This Appropriation Limit is the maximum limit of proceeds from taxes the City may collect or spend each year. Appropriations financed by proceeds of taxes are limited to actual revenues collected if they are lower than the limit. The Appropriations Limit may be amended at any time during the fiscal year to reflect new data.
The City’s Appropriation Limit Calculation is included in the Appendix.
ANNUAL REPORTING
In accordance with the City Charter, the City will contract for an annual audit by a qualified independent certified public accountant. The City will use generally accepted accounting principles in preparing its annual financial statements, and will strive to meet the requirements of the Government Finance Officers Association’s Award for Excellence in Financial Reporting program. The City shall issue the audited financial statements within one hundred twenty (120) days after the end of the fiscal year, unless such time shall be extended by City Council. 27 California Society of Municipal
Finance Officers
Certificate of Award
Operating Budget Excellence Award
Fiscal Year 2024-2025
Presented to the
City of Seal Beach
For meeting the criteria established to achieve a CSMFO Award in Budgeting.
February 7, 2025
Ernie Reyna James Russell-Field, Chair 2024 CSMFO President Recognition Committee Dedicated to Excellence in Municipal Financial Reporting 28 PRESENTED TO
City of Seal Beach
California
For the Fiscal Year Beginning
July 01, 2024
Executive Director
GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
29 This Page Intentionally Blank
30 COMMUNITY PROFILE FY 2025-2026
COMMUNITY
PROFILE
______________
OVERVIEW
31 COMMUNITY PROFILE FY 2025-2026
INTRODUCTION
The City of Seal Beach, located on the coast of northwestern Orange County California, was incorporated on October 27, 1915. The City charter, which was adopted in 1964, established the form of government, states the powers and duties of the City Council, and establishes various City Offices.
The City is operated under the City Council/City
Manager form of government and is governed by a
five-member city council elected by district serving
four-year alternating terms and who, in turn, elect the Mayor and Mayor Pro Tem from among themselves for
a one-year term. The governing council is responsible
for policymaking, passing local ordinances, adopting
the budget, appointing committees, and hiring the City
Manager and City Attorney. The City Manager is
responsible for carrying out the policies and
ordinances of the City Council, overseeing the day-today operations of the City, and appointing department heads.
The City provides a full range of services for the citizens utilizing a mix of contracts with other governmental entities or private companies. The City has its own Police Department and Marine Safety Department but contracts for fire and paramedic services through the Orange County Fire Authority (OCFA).The City also operates water and sewer utilities and contracts for refuse and sanitation treatment services.
The City is the home to the Boeing Company Integrated Defense System international headquarters, the U.S. Naval Weapons Station, the first Leisure World Retirement Community and the 1,000-acre Seal Beach National Wildlife Refuge.
The City’s one and a half miles of beaches and the public pier attract more than 1,500,000 visitors each year making recreation an important factor in the local economy. Seal Beach has a variety of local beach front stores at Main Street which include several fine dining establishments. Throughout the year many exciting community events take place in which the residents, and visitors, enjoy and participate. 32 COMMUNITY PROFILE FY 2025-2026
HISTORY
Serving as the northern gateway to Orange County's 42 miles of coastline, Seal Beach is a quiet, down-to-earth community that is the perfect seaside destination to call home, visit, or locate your business. Named for the seals that once frequented its beachfront, the city is filled with quaint neighborhoods and hometown appeal.
Archaeological evidence (locally found near Heron Point, Hog Island in the National Wildlife Refuge, and other nearby areas) indicates that the first humans in the area were nomadic Clovis hunters who passed through 130 centuries ago. The first permanent settlers are believed to be the Millingstone people (who we now know as the Chumash) who arrived 10,000 to 12,000 years ago. They were displaced around 1,500 years ago by Uto-Aztecans (now called the Tongva or Gabrielino).
Many believe the Tongva’s town of Puvunga was by Bixby Hill near the banks of the present San Gabriel River. The residents of these villages departed the area at the time of the arrival of the first Europeans in the 1769 Portola Expedition.
Seal Beach was part of the huge grant awarded to Portola Expedition veteran Sergeant Manuel Nieto. This was later divided into five ranchos by his children, and our area became part of the Rancho Los Alamitos (the little cottonwoods). In 1844 the Alamitos was acquired by Don Abel Stearns. It became the headquarters of his huge cattle empire, but the terrible droughts of the early 1860s forced Stearns into bankruptcy and he lost the Alamitos.
In 1881, John W. Bixby purchased the ranch with the financial help of banker Isais W. Hellman and John’s older Bixby cousins who owned the nearby Rancho Los Cerritos. JW Bixby made the ranch a successful operation and laid out the town of Alamitos Beach, next to the new town of Long Beach. Unfortunately, John W. Bixby died soon after, and the ranch was again divided. Together the owners would manage Alamitos Beach, but of the balance, the Cerritos Bixbys kept the northern land next to their ranch, the JW Bixby heirs kept the central third and I.W. Hellman received the southern third. A narrow coastal strip was also divided equally between the three parties.
Hellman’s section included the port of Anaheim Landing, started in the late 1860s by Germans of the Anaheim Colony as a port for shipping the wine they were growing. The Landing rivaled the shipping volume at San Pedro until the railroad arrived in Anaheim in 1875. However, the Landing’s beaches had by this time become popular as a getaway from hot summer days.
When I.W. Hellman and Henry Huntington formed the Pacific Electric Railroad, one of their proposed routes ran from Long Beach through Anaheim Landing to Newport Beach. Philip A. Stanton, Hellman’s real estate agent, organized a syndicate to buy from the JW Bixby heirs the coastal parcel next to Anaheim Landing. Stanton then subdivided this into a town he called Bay City in 1903. The first electric trains arrived here in May 1904. But unfortunately, Stanton’s new subdivision met with few buyers, and in 1913, Bay City was optioned to real estate promoter Guy M. Rush who built a pier (second longest wooden pier in California) with pavilions on either side. Rush also rebranded the town as Seal Beach and marketed it via ads around the country. This too failed and by early 1915 Rush had let his options lapse.
Stanton then convinced some amusements and vendors
from the closing San Francisco Panama-Pacific
International Exposition to build a new amusement area
in Seal Beach, to be called The Joy Zone. Stanton also
arranged for an election so town residents could decide what laws were passed in Seal Beach – in particular, one allowing alcohol in town. On October 19, 1915,
incorporation was approved by a vote of 84-16. On
October 27, 1915 the State certified the vote and Seal
Beach officially became a City. The new City had an area of 1.25 square miles with a population of 250.
33 COMMUNITY PROFILE FY 2025-2026
The Joy Zone opened in summer 1916 and achieved brief
popularity, but the US entry into World War I and wartime restrictions, followed by the Spanish Flu and the 1919
passage of Prohibition damaged the Joy Zone’s ambitions.
Nonetheless, in 1921 many moved into the new East Seal
Beach subdivision on the south side of Anaheim Bay. And in 1929, the Surfside Colony opened up just beyond that.
The years between the world wars were challenging for the City. The two bays were used by rum runners to drop off their hooch, and the town’s location at the county line made it a desirable place for gambling ships since there was always confusion over which county – and thus which
jurisdiction the ships were in.
The town prospered after the US Naval Weapons Station
was opened in 1944 to supply ammunition to the Pacific
Fleet. Over 300 beachside homes were removed, but the
housing shortage was eased somewhat as many residents set up shelter at the growing Seal Beach Trailer Park.
The 1950s saw the town rid itself of the gambling cabal as new subdivisions opened on The Hill in 1957. A few years later the town doubled in size with the Hellman Ranch annexation and then doubled in population with the 1962 opening of Leisure World, the world’s first fully self-contained senior housing community. This was simultaneous with the arrival of North American Rockwell plant where workers constructed the second stage of the Saturn V rocket for NASA’s Apollo moon shots. The company was later taken over by Boeing which continues to be one of the City’s major employers.
Soon after followed annexation of the Bixby Ranch Company’s unimproved land which eventually led to the subdivisions of College Parks West and East, the “Target Homes”, the Old Ranch Country Club, the Old Ranch Towne Center (the Target center) and the Bixby Office Park. Other significant additions were the annexation of the Rossmoor Shopping Center (now the Shops at Rossmoor) infill subdivisions of Suburbia (now Bridgeport), the Oakwood Garden Apartments (now The Eaves) and the Riverbeach subdivision, adjacent to the Trailer Park.
In the 1990s a proposed subdivision of 300 homes around a golf course behind The Hill was opposed by residents, but compromise resulted in Gum Grove Park and a much smaller Heron Pointe development. The last addition to the city was the Ocean Park
development on the former
DWP property at First and
Ocean.
These days, Seal Beach
has an area of
approximately 13 square
miles which includes over 1
square mile of water, and
the population is 25,242.
This history continues to
make Seal Beach a
destination for all
experiences.
Historical information provided and/or verified by Larry Strawther. 34 COMMUNITY PROFILE FY 2025-2026
LOCATION
The City of Seal Beach serves as the northern gateway to Orange County and encompasses 13.23 square miles. Seal Beach is bordered by the cities of Long Beach, Los Alamitos, Garden Grove, Westminster, Huntington Beach, and the unincorporated community of Rossmoor. The City is approximately 369 miles south of San Francisco, 23 miles south of Los Angeles and 89 miles north of San Diego. The City of Seal Beach is accessible from the San Diego Freeway (I-405), San Gabriel River Freeway (I-605), Garden Grove Freeway (SR-22) and State Route 1 (Pacific Coast Highway).
CLIMATE
Month Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Year Average high °F 66 65 66 71 71 77 82 83 81 77 70 67 73
Average low °F 48 53 53 55 60 64 66 66 65 59 50 49 61
Average precipitation
inches 2.15 12.3 3.19 1.47 .10 .00 .00 .00 .00 .00 .00 .04 1.60
LAND USE
Category Acres Percentage
Open Space* 142.7 2.0%
Residential Low Density 353.7 5.0%
Residential Medium Density 505.4 7.0%
Residential High Density 166.4 2.3%
Park 65.4 0.9%
School 15.3 0.2%
Community Facility 61.8 0.9%
Commercial – Prof. Office 16.4 0.2%
Commercial – Service 49.3 0.7%
Commercial – General 93.4 1.3%
Open Space – Golf 156.8 2.2%
Industrial – Light 117.0 1.6%
Industrial – Oil Extraction 54.6 0.8%
Military** 5256.0 73.7%
Beach 80.3 1.1%
Total 7134.5 100.0%
*Does include developed Wildlife Refuge
**Does include undeveloped Wildlife Refuge
Source: Seal Beach General Plan 2003
35 COMMUNITY PROFILE FY 2025-2026
POPULATION
Current population: 25,242
2020 Census: 25,298
Population Growth 2014-2024: -2.3%
Median Age: 60.8
Population per square mile: 2,240.1
Source: US Census and DOF
POPULATION BY AGE
Persons 5 years and under 2.8%
Persons between 6-18 years 13.4%
Persons between 19-64 years 43.7%
Persons 65 years and over 40.1%
Source: US Census
VOTER REGISTRATION
Source: ocvote.gov
EDUCATION
Los Alamitos Unified School District: (No. of Schools)
Elementary Schools 6
Junior High Schools 2
High Schools 1
Private Schools 0
EMPLOYMENT
Based on civilians over the age of 16 years
Number Percent of Total
Employed 9,204 94.99%
Unemployed 485 5.01%
Total Labor Force 9,689 100%
Source: US Census 2023 ACS 5-Year Estimate
HOUSING UNITS DISTRIBUTION
Units Percentage
1-Unit, detached 5,310 36.3%
1-Unit, attached 3,488 23.9%
2 units 263 1.8%
3 to 4 units 619 4.2%
5 to 9 units 1,539 10.5%
10 to 19 units 1,993 13.6%
20 or more units 1,325 9.1%
Mobile Home 79 0.5%
Other 0 0.0%
Total Housing Units 14,616 100.0%
Occupied Units 12,948 88.6%
Vacant Units 1,668 11.4%
Persons per Unit:
Owner Occupied 1.92
Renter Occupied 1.81
Source: US Census 2023 ACS 5-Year Estimate
HOUSEHOLDS
Units Percentage
Owner Occupied 9,827 75.9%
Renter Occupied 3,121 24.1%
Source: US Census 2023 ACS 5-Year Estimate
INCOME
Median Household
Income
$83,045
Income and Benefits
Less than $10,000 351 2.7%
$10,000 to $14,999 276 2.1%
$15,000 to $24,999 895 6.9%
$25,000 to $34,999 1,391 10.7%
$35,000 to $49,999 1,402 10.8%
$50,000 to $74,999 1,733 13.4%
$75,000 to $99,999 1,142 8.8%
$100,000 to $149,999 1,691 13.1%
$150,000 to $199,999 1,408 10.9%
$200,000 or more 2,659 20.5%
Source: US Census 2023 ACS 5-Year Estimate
DEM REP GRN
36 COMMUNITY PROFILE FY 2025-2026
MAJOR INDUSTRIES
Agriculture, Forestry, Fishing, and Hunting 0.2%
Construction 6.8%
Manufacturing 9.5%
Wholesale Trade 3.3%
Retail Trade 8.8%
Transportation and Warehousing 5.0%
Information 1.7%
Finance, Insurance, Real Estate, and Leasing 10.4%
Professional, Scientific, Management, and
Waste Management
12.3%
Education, Healthcare, and Social Assistance 26.6%
Arts, Entertainment, Recreation,
Accommodation, and Food Services
5.8%
Other Services, except Public Administration 5.0%
Public Administration 4.5%
Source: US Census 2023 ACS 5-Year Estimate
MAJOR RETAIL CENTERS
Old Town Seal Beach – 100-400 Main Street
Old Ranch Town Center – 12320-12430 Seal Beach
Seal Beach Center – 901-1101 Pacific Coast Highway
Seal Beach Village – 13924 Seal Beach Blvd
The Shops at Rossmoor – 12300 Seal Beach Blvd
TOP 25 SALES TAX PRODUCERS*
76 Beach House At The River
Boeing
Chevron
Chevron
Chevron
Chick Fil A
CVS Pharmacy
Hoff’s Hut
Home Goods
In N Out Burgers
Islands
Kohl’s
Marshalls
Mobil
Old Ranch Country Club
Pavilions
PetSmart
Ralphs
Roger Dunn Golf Shop
Spaghettini
Target
Tyr Sport
Ulta Beauty
Walt’s Wharf
*Alphabetical order
Source: Most recent data from HdL and State Board of Equalization
CULTURE
Chamber of Commerce
201 8th Street, Suite 110, Seal Beach, CA 90740
Phone: (562) 799-0179
37 COMMUNITY PROFILE FY 2025-2026
OTHER OFFICES/CONTACTS
Seal Beach Chamber of Commerce (562) 799-0179
Seal Beach National Wildlife Refuge (562) 598-1024
Los Alamitos Unified School District (562) 799-4700
Orange County Department of Education (717) 966-4000
Orange County Association of Realtors (949) 722-2300
Leisure World (562) 431-6586
Old Ranch Country Club (562) 596-4425
HEALTHCARE
Long Beach Memorial
2801 Atlantic Avenue, Long Beach, CA 90806
Phone: (562) 933-2000
Los Alamitos Medical Center
3751 Katella Avenue, Los Alamitos, CA
90720
Phone: (562) 598-1311
TRANSPORTATION
Rail
AMTRAK Stations
Anaheim Regional Transportation Intermodal Center
(714) 385-5100
Santa Ana Regional Transportation Center
(714) 565-2690
Air
John Wayne Orange County Airport (949) 252-5200
Long Beach Airport (562) 570-2600
Los Angeles International Airport (855) 463-5252
Bus
County of Orange’s SNEMT Program (714) 480-6450
or (800) 510-2020
Long Beach Bus Transit (562) 591-2301
OC Transportation Authority (714) 636-7433
Highways
San Diego Freeway (I-405), San Gabriel River Freeway (I-605), Garden Grove Freeway (SR 22), and Pacific Coast Highway (SR 1)
Taxi
California Yellow Cab (877) 224-8294
Water
Long Beach Harbor/Port of Los Angeles (9.4 miles)
38 COMMUNITY PROFILE FY 2025-2026
OVERVIEW
Headed by the City Council, which is composed of a Mayor and four Council Members, the Seal Beach City Government is an organization dedicated to serving the people and businesses of our community. Seal Beach’s mayor is selected annually from among the City Council Members and is charged with running the City Council meetings and representing the City throughout the community and region. The Council also elects a member to serve as Mayor Pro Tempore. The City Manager is the head of the administrative branch of the City government and is responsible to the City Council.
The City Council establishes policies and priorities for the provision of effective and efficient municipal services. The City Council is the City’s legislative authority and sets the policies under which the City operates. The City Council’s duties include establishing goals and policies, enacting legislation, adopting the City’s operating budget, and appropriating the funds necessary to provide service to the City’s residents, businesses, and visitors.
City Hall is located at:
211 Eighth Street
Seal Beach, CA 90740
Phone: (562) 431-2527
www.sealbeachca.gov
City Hall is open Monday through
Friday between the hours of 8:00 a.m.
to 5:00 p.m., with the exception of
holidays. We are closed daily during
the lunch hour between 12:00 noon to
1:00 p.m.
39 COMMUNITY PROFILE FY 2025-2026
CITY COUNCIL
40 COMMUNITY PROFILE FY 2025-2026
CITY COUNCIL DISTRICTS
41 COMMUNITY PROFILE FY 2025-2026
CITY SERVICES
Police Services
Emergency 911 or (562) 594-7232
Administration (562) 799-4100
Fire Services
Emergency 911
OCFA (714) 573-6000
Marine Safety
Emergency 911 or (562) 431-3567
Administration (562) 430-2613
Junior Lifeguard (562) 431-1531
Animal Control
Seal Beach Police Department Animal Control (562) 799-4100 ext. 1606 Animal Shelter
Westminster Adoption Group & Services (714) 887-6156
Pet Licensing
PetData (877) 730-6348
Community Development
Building Permits (562) 431-2527 x1323
Plan Check (562) 431-2527 x1323
Code Enforcement (562) 431-2527 x1342
Inspection (562) 431-2527 x1519
Business License (562) 431-2527 x1314
Utility Billing (562) 431-2527 x1309
City Manager (562) 431-2527 x1338
City Clerk (562) 431-2527 x1304
Public Works
Engineering (562) 431-2527 x1319
Maintenance (562) 431-2527 x1414
Community Services/Recreation
Adult Sports (562) 431-2527 x1307
Aquatics (562) 431-2527 x1390
Classes and Programs (562) 431-2527 x1344
Facility and Park Rentals (562) 431-2527 x1307
Film Permits (562) 431-2527 x1341
Instructor Information (562) 431-2527 x1344
Recreation Guide
Information
(562) 431-2527 x1307
Parking Permits
www.sealbeach.permitinfo.net/
Senior Services
www.sealbeachca.gov/City-Services/Senior-Services
UTILITIES
Electricity
Southern California Edison (800) 655-4555
Natural Gas
Southern California Gas Company (800) 427-2000
Telephone
Verizon (800) 483-4000
Cable
Time Warner (888) 892-2253
Water
City of Seal Beach Water Services (562) 431-2527
x1309
Trash
Republic Services (800) 299-4898
Questions? [email protected]
42 STATISTICAL INFORMATION FY 2025-2026
GENERAL
Date of Incorporation October 27, 1915
Form of Government Council-Manager
Classification Charter
Area (in square miles) 13.1 (land 11.3, water 1.8)
Population (2024) 24,242
Acres Zoned for Industry 171.6
Acres of Open Space 42.7
Post Offices 4
POLICE PROTECTION
Number of Police Stations 2
Number of Sworn Police Officers 40
FIRE PROTECTION
Number of Fire Stations 2
STREETS, PARKS, and SANITATION
Miles of Streets (in lane miles) 43
Miles of Sidewalks (in miles) 86
Park Sites 17
WATER
Water Pipe (in miles) 72
Number of Reservoirs 2
SEWER
Sanitary Sewers (in miles) 37
Storm Sewers (in miles) 4
Sewer Lift/Pump Stations 7
EDUCTAION FACILITIES
Elementary Schools 1
Junior High Schools 0
High Schools 0
Public Libraries 2
43 This Page Intentionally Blank
44 This Page Intentionally Blank
45 SUMMARY OF PROJECTED FUND BALANCES
FY 2024-25 FY 2024-25 Projected Fund
Projected Projected Balances
FUND Revenues Expenditures July 1, 2025
GENERAL FUND
General Fund - 101 $ 35,952,761 $ 44,960,504 $ 44,233,571 $ 36,679,695 $ 36,679,695
SPECIAL REVENUE FUNDS
Leased Facilities - 102 281,987 264,242 78,700 467,529 467,500 Special Projects - 103 2,962,779 530,192 2,117,866 1,375,105 1,375,100 Waste Management Act - 104 102,622 122,500 156,261 68,861 68,900 Tidelands Beach - 106 (5,037) 4,718,841 4,713,804 - -
Parking In-Lieu - 107 178,239 7,200 - 185,439 185,400
Supplemental Law Enforcement - 201 83,708 194,000 248,985 28,723 28,700 Inmate Welfare - 202 28,341 - - 28,341 28,300
Asset Forfeiture - State - 203 3,292 100 3,200 192 200
Air Quality Improvement District - 204 33,792 700 32,000 2,492 2,500 Asset Forfeiture - Federal - 205 360,984 21,000 200,297 181,687 181,700 Park Improvement - 208 55,301 1,500 - 56,801 56,800
SB1 RMRA - 209 1,354,994 678,756 398,794 1,634,956 1,635,000 Gas Tax - 210 2,263,979 784,008 136,265 2,911,722 2,911,700 Measure M2 - 211 1,188,795 607,217 601,711 1,194,301 1,194,300 Traffic Impact Fees - 213 199,803 5,000 - 204,803 204,800 Seal Beach Cable - 214 562,850 115,000 1,754 676,096 676,100 Community Development Block Grant - 215 73,249 180,000 180,000 73,249 73,200 Police Grants - 216 (4,021) 622,030 562,098 55,911 55,900 Citywide Grants - 217 (761,934) 1,480,159 418,738 299,487 299,500 Street Lighting District No. 1 - 280 - 259,512 259,512 - -
DEBT SERVICE FUND
Fire Station Debt Service - 402 662,234 - - 662,234 662,200
CAPITAL PROJECT FUND
Capital Improvement Projects - 301 87,348 910,495 910,495 87,348 87,300 PROPRIETARY FUNDS*
Water - 501 19,751,043 6,046,461 6,571,093 19,226,411 19,226,400 Sewer - 503 23,781,825 2,246,392 1,893,564 24,134,653 24,134,700
INTERNAL SERVICE FUNDS
Vehicle Replacement - 601 712,508 113,000 - 825,508 825,500 Information Technology Replacement - 602 25,363 - - 25,363 25,400
SPECIAL ASSESSMENT DISTRICTS
CFD Landscape Maintenance District 2002-01 - 281 725,241 157,000 120,210 762,031 762,000 CFD Heron Pointe 2002-01 - 282 376,074 275,000 262,269 388,805 388,800 CFD Pacific Gateway 2005-01 - 283 935,204 570,000 569,125 936,079 936,100 CFD Heron Pointe 2002-01 - Admin - 284 73,631 15,000 11,084 77,547 77,500 CFD Pacific Gateway 2005-01 - Admin - 285 173,874 115,000 87,040 201,834 201,800 TOTAL ALL FUNDS 92,220,830 $ 66,000,809 $ 64,768,435 $ 93,453,204 $ 93,452,995 Fund Balance
as of 6/30/24
Projected Fund
Balance 6/30/25
46 Total Adopted Adopted Total Adopted Fund
Adopted Adopted Adopted Operating Capital Adopted Adopted Balances Revenues Transfers In Revenues Expenditures Expenditures Transfers Out Expenditures June 30, 2026 Unrestricted $ 47,370,080 $ 822,000 $ 48,192,080 $ 45,435,377 $ - $ 14,442,481 $ 59,877,858 $ 24,993,917 $ 23,661,464 $ 1,332,453 285,742 - 285,742 78,700 - - 78,700 674,542 - 674,542
517,720 - 517,720 1,072,616 352,469 - 1,425,085 467,735 467,735 - 202,000 - 202,000 111,477 - - 111,477 159,423 - 159,423 1,621,831 4,280,430 5,902,261 5,902,261 - - 5,902,261 - - - 7,200 - 7,200 - - - - 192,600 177,900 14,700
202,190 - 202,190 220,390 - - 220,390 10,500 - 10,500
- - - - - - - 28,300 - 28,300
100 - 100 - - - - 300 - 300
30,700 - 30,700 33,200 - - 33,200 - - -
30,000 - 30,000 208,000 - - 208,000 3,700 - 3,700
1,000 - 1,000 - - - - 57,800 - 57,800
698,738 - 698,738 - 1,597,168 - 1,597,168 736,570 - 736,570 773,939 - 773,939 3,500 1,551,669 30,000 1,585,169 2,100,470 - 2,100,470 657,483 - 657,483 - 1,673,383 - 1,673,383 178,400 - 178,400 4,500 - 4,500 - - - - 209,300 - 209,300
113,000 - 113,000 30,000 160,000 - 190,000 599,100 - 599,100 180,000 - 180,000 180,000 - - 180,000 73,200 - 73,200
866,032 - 866,032 889,648 - - 889,648 32,284 - 32,284
1,834,472 - 1,834,472 395,000 2,035,281 - 2,430,281 (296,309) - (296,309) 141,000 125,500 266,500 266,500 - - 266,500 - - -
- - - - - - - 662,200 662,200 -
- 11,767,750 11,767,750 - 11,767,750 - 11,767,750 87,300 87,300 - 6,193,500 - 6,193,500 7,528,434 4,961,817 440,000 12,930,251 12,489,649 16,865,112 (4,375,463) 2,336,000 - 2,336,000 2,083,414 3,570,133 293,000 5,946,547 20,524,153 17,521,067 3,003,086 105,000 406,800 511,800 406,800 - - 406,800 930,500 930,500 - - - - - - - - 25,400 - 25,400
153,000 - 153,000 92,594 - 31,400 123,994 791,006 791,006 - 272,000 - 272,000 237,264 - 15,000 252,264 408,536 408,536 - 611,000 611,000 532,051 - 25,000 557,051 990,049 990,049 - - 15,000 15,000 10,300 - 1,600 11,900 80,600 80,600 -
100,000 25,000 125,000 65,317 - 26,000 91,317 235,483 235,483 - -
$ 65,308,227 $ 17,442,480 $ 82,750,707 $ 65,782,845 $ 27,669,670 $ 15,304,480 $ 108,756,996 $ 67,446,707 $ 62,878,952 $ 4,567,755 FY 2025-2026
Restricted/
Committed
47 SUMMARY OF REVENUES AND APPROPRIATIONS
BY FUND TYPE - ALL FUNDS
FY 2025-2026
General Fund
58.24%
Special Revenue Funds
15.19%
Debt Service
0.00%
Capital Project
14.01%
Internal Service Fund
0.62%
Proprietary Fund
10.31%
Special Assessment Districts
1.42%
Revenues and Transfers In
FY 2025-26 - $82,750,707
General Fund
55.06%
Special Revenue Funds
15.44%
Debt Service
0.00%
Capital Project
Proprietary Fund 10.82%
17.36%
Internal Service Fund
0.37%
Special Assessment Districts
0.95%
Operating, Capital and Transfers Out
FY 2025-26 - $108,756,996
48 SUMMARY OF TOTAL REVENUES
BY FUND - ALL FUNDS
Amended Estimated Adopted
Actual Budget Actual Budget
Description FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 GENERAL FUND - 101 $ 47,706,449 $ 44,037,664 $ 44,960,504 $ 48,192,080
SPECIAL REVENUE FUNDS
Leased Facilities - 102 $ 282,750 $ 260,000 $ 264,242 $ 285,742 Special Projects - 103 699,782 717,391 530,192 517,720
Waste Management Act - 104 96,766 121,000 122,500 202,000 Tidelands - 106 4,167,497 4,853,923 4,718,841 5,902,261 Parking In-Lieu - 107 7,266 7,200 7,200 7,200
Supplemental Law Enforcement - 201 189,207 156,500 194,000 202,190 State Asset Forfeiture - 203 73 100 100 100
Air Quality Improvement - 204 16,676 30,100 700 30,700
Federal Asset Forfeiture - 205 360,984 100,000 21,000 30,000 Park Improvement - 208 1,199 900 1,500 1,000
SB1 RMRA - 209 678,716 678,757 678,756 698,738
Gas Tax - 210 742,574 736,439 784,008 773,939
Measure M2 - 211 591,820 592,217 607,217 657,483
Traffic Impact - 213 4,330 3,000 5,000 4,500
Seal Beach Cable - 214 111,546 120,000 115,000 113,000
Community Development Block Grant - 215 349,591 233,000 180,000 180,000 Police Grants - 216 373,426 596,030 622,030 866,032
Citywide Grants - 217 801,754 2,607,860 1,480,159 1,834,472 Street Lighting Assessment District - 280 234,308 259,512 259,512 266,500 Total Special Revenue Funds $ 9,710,263 $ 12,073,929 $ 10,591,957 $ 12,573,577
DEBT SERVICE
Fire Station Debt Service - 402 $ 224,638 $ - $ - $ -
Total Debt Service $ 224,638 $ - $ - $ -
CAPITAL PROJECT
Capital Improvement Projects - 301 $ 4,092,463 $ 10,374,261 $ 910,495 $ 11,767,750 Total Capital Project $ 4,092,463 $ 10,374,261 $ 910,495 $ 11,767,750
PROPRIETARY FUNDS
Water Operations - 501 $ 6,432,818 $ 6,232,400 $ 6,046,461 $ 6,193,500 Sewer Operations - 503 2,680,641 2,242,000 2,246,392 2,336,000 Total Proprietary Funds $ 9,113,459 $ 8,474,400 $ 8,292,853 $ 8,529,500
INTERNAL SERVICE FUNDS
Vehicle Replacement - 601 $ 141,752 $ - $ 113,000 $ 511,800 Total Internal Service Funds $ 141,752 $ - $ 113,000 $ 511,800 FY 2025-2026
49 SUMMARY OF TOTAL REVENUES
BY FUND - ALL FUNDS
Amended Estimated Adopted
Actual Budget Actual Budget
Description FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 Special Assessment Districts
CFD Landscape Maintenance District 2002-01 - 281 $ 153,216 $ 146,000 $ 157,000 $ 153,000 CFD Heron Point - Refund 2015 - 282 284,204 268,000 275,000 272,000 CFD Pacific Gateway - Refund 2016 - 283 611,652 560,000 570,000 611,000 CFD Heron Pointe - 2015 Admin Exp - 284 15,000 15,000 15,000 15,000 CFD Pacific Gateway - 2016 Land/Admin - 285 111,763 91,300 115,000 125,000 Total Assessment Districts $ 1,175,834 $ 1,080,300 $ 1,132,000 $ 1,176,000 Total Revenues All Funds $ 72,164,858 $ 76,040,554 $ 66,000,809 $ 82,750,707 FY 2025-2026
50 SUMMARY OF TOTAL APPROPRIATIONS
BY FUND - ALL FUNDS
Amended Estimated Adopted
Actual Budget Actual Budget
Description FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 GENERAL FUND - 101
GENERAL FUND - OPERATIONAL TOTAL 41,372,440 44,413,127 43,323,076 48,110,108 0080 Transfer Out CIP 3,971,318 9,391,245 910,495 11,767,750 GENERAL FUND - 101 $ 45,343,758 $ 53,804,372 $ 44,233,571 $ 59,877,858
SPECIAL REVENUE FUNDS
Leased Facilities - 102 $ 139,575 $ 78,700 $ 78,700 $ 78,700 Special Projects - 103 1,341,657 2,077,399 2,117,866 1,425,085 Waste Management Act - 104 44,255 154,500 156,261 111,477 Tidelands Beach - 106 4,172,534 4,862,189 4,713,804 5,902,261 Supplemental Law Enforcement - 201 239,521 224,940 248,985 220,390 Asset Forfeiture - State - 203 - 3,200 3,200 -
Air Quality Improvement District - 204 - 32,000 32,000 33,200 Asset Forfeiture - Federal - 205 - 373,139 200,297 208,000 SB1 RMRA - 209 907,330 1,995,962 398,794 1,597,168
Gas Tax - 210 166,635 1,687,934 136,265 1,585,169
Measure M2 - 211 961,055 1,325,094 601,711 1,673,383
Seal Beach Cable - 214 93,544 65,000 1,754 190,000
Community Development Block Grant - 215 216,655 230,000 180,000 180,000 Police Grants - 216 345,295 541,275 562,098 889,648
Citywide Grants - 217 925,487 2,222,922 418,738 2,430,281 Street Lighting District No. 1 - 280 234,361 259,512 259,512 266,500 Total Special Revenue Funds $ 9,787,903 $ 16,133,766 $ 10,109,985 $ 16,791,262
DEBT SERVICE
Fire Station Debt Service - 402 $ 323,843 $ - $ - $ -
Total Debt Service $ 323,843 $ - $ - $ -
CAPITAL PROJECT
Capital Improvement Projects - 301 $ 4,145,096 $ 9,391,245 $ 910,495 $ 11,767,750 Total Capital Project $ 4,145,096 $ 9,391,245 $ 910,495 $ 11,767,750
PROPRIETARY FUNDS
Water - 501 $ 6,937,740 $ 7,683,113 $ 6,571,093 $ 12,930,251 Sewer - 503 3,082,004 6,123,728 1,893,564 5,946,547
Total Proprietary Funds $ 10,019,744 $ 13,806,841 $ 8,464,657 $ 18,876,798
INTERNAL SERVICE FUNDS
Vehicle Replacement - 601 $ 271,106 $ - $ - $ 406,800
Information Technology Replacement - 602 59,534 - - -
Total Internal Service Funds $ 330,640 $ - $ - $ 406,800 FY 2025-2026
51 SUMMARY OF TOTAL APPROPRIATIONS
BY FUND - ALL FUNDS
Amended Estimated Adopted
Actual Budget Actual Budget
Description FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2025-2026
SPECIAL ASSESSMENT DISTRICTS
CFD Landscape Maintenance District 2002-01 - 281 $ 117,088 $ 119,850 $ 120,210 $ 123,994 CFD Heron Pointe 2002-01 - 282 260,665 262,269 262,269 252,264 CFD Pacific Gateway 2005-01 - 283 555,969 569,125 569,125 557,051 CFD Heron Pointe 2002-01 - Admin - 284 10,777 11,084 11,084 11,900 CFD Pacific Gateway 2005-01 - Admin - 285 88,344 86,800 87,040 91,317 Total Special Assessment Districts $ 1,032,843 $ 1,049,128 $ 1,049,728 $ 1,036,526 Total Appropriation All Funds $ 70,983,828 $ 94,185,352 $ 64,768,435 $ 108,756,996 52 REVENUE DETAIL
BY ACCOUNT/BY FUND - ALL FUNDS
Amended Estimated Adopted
Revenue Account Actual Budget Actual Budget
Source Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
GENERAL FUND
General Fund - 101
Taxes
Property Taxes - Secured 101-000-0000-40010 $ 10,542,604 $ 10,849,000 $ 10,849,000 $ 11,550,000 Property Taxes - Unsecured 101-000-0000-40020 322,131 334,000 339,451 372,000 Homeowners Exemption 101-000-0000-40030 43,491 42,000 43,052 42,000 Secured/Unsecured Prior Year 101-000-0000-40040 66,051 65,000 70,574 65,000 Property Tax - Other 101-000-0000-40050 219,694 150,000 150,000 150,000 Supplemental Tax Secured/Unsecured 101-000-0000-40060 253,285 200,000 253,285 200,000 Property Tax In - Lieu VLF 101-000-0000-40070 3,494,431 3,600,000 3,600,000 3,798,000 Property Transfer Tax 101-000-0000-40080 167,167 150,000 150,000 150,000 Sales Tax/Use Tax 101-000-0000-40100 4,826,415 4,993,183 4,661,443 4,886,000 Transaction/Use Tax - Measure BB 101-000-0000-40110 6,332,919 6,548,000 6,261,000 9,407,000 Public Safety Sales Tax 101-000-0000-40120 335,647 350,000 350,000 350,000 Utility Users Tax - Telecommunication 101-000-0000-40300 796,931 750,000 777,062 790,000 Utility Users Tax - Gas 101-000-0000-40301 597,750 500,000 565,125 550,000 Utility Users Tax - Electric 101-000-0000-40302 4,115,405 3,850,000 4,283,788 4,100,000 Transient Occupancy Tax 101-000-0000-40400 1,919,725 1,850,000 1,850,000 1,890,000 Franchise Fees - Electric 101-000-0000-40500 392,709 390,000 390,000 400,000 Franchise Fees - Pipeline 101-000-0000-40510 58,002 58,000 58,000 58,000 Franchise Fees - Cable TV 101-000-0000-40520 402,733 380,000 380,000 390,000 Franchise Fees - Refuse 101-500-0051-40530 294,410 230,000 230,000 240,000 Franchise Fees - Natural Gas 101-000-0000-40540 84,009 50,000 50,000 68,000 Franchise Fees - Water 101-000-0000-40550 4,327 - 4,000 4,000 Business License 101-000-0000-40600 593,557 679,800 679,000 660,000 Barrel Tax 101-000-0000-40800 138,784 150,000 150,000 150,000 Total Taxes $ 36,002,178 $ 36,168,983 $ 36,144,780 $ 40,270,000 Licenses and Permits
Animal License 101-000-0000-41010 $ 5,776 $ 55,000 $ 50,000 $ 50,000 Contractor Licenses 101-000-0000-41020 219 - - -
Oil Production Licenses 101-000-0000-41030 10,620 10,000 11,700 10,000 Building Permits 101-000-0000-41610 563,523 425,000 600,000 500,000 Electrical Permits 101-000-0000-41620 141,186 100,000 165,000 125,000 Film Location Permits 101-000-0000-41630 578 1,000 1,598 1,000 Issuance Permits 101-000-0000-41640 131,482 90,000 20,000 - Plumbing Permits 101-000-0000-41660 38,511 28,000 48,000 40,000 Other Permits 101-000-0000-41690 47,746 28,000 8,000 -
Parking Permits 101-210-0025-41650 127,132 135,000 135,000 135,000 Total Licenses and Permits $ 1,066,772 $ 872,000 $ 1,039,298 $ 861,000 Intergovernmental
Motor Vehicle In-Lieu 101-000-0000-42050 $ 31,179 $ 20,000 $ 25,000 $ 25,000 Waste Disposal/Recycling 101-000-0000-42100 122,588 58,000 58,000 60,000 Other Agency Revenue 101-000-0000-42300 2,284 10,000 - - SB90 Mandate Reimbursement 101-000-0000-42960 38,483 - 28,000 28,000 Senior Bus Program 101-400-0016-42200 97,192 85,800 85,837 128,000 Total Intergovernmental $ 291,727 $ 173,800 $ 196,837 $ 241,000 FY 2025-2026
53 REVENUE DETAIL
BY ACCOUNT/BY FUND - ALL FUNDS
Amended Estimated Adopted
Revenue Account Actual Budget Actual Budget
Source Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2025-2026
GENERAL FUND, CONTINUED
Charges for Services
Recreation Service Charges 101-000-0000-43020 $ 7,530 $ 4,000 $ 4,000 $ 4,000 Alarm Fees 101-000-0000-43130 27,429 24,000 32,000 30,000 Planning Fees 101-000-0000-43140 131,395 80,000 190,000 175,000 Plan Check Fees 101-000-0000-43150 342,208 260,000 275,000 260,000 Admin Fee - Construction/Demo 101-000-0000-43160 2,035 1,800 - - Transportation Permit Fees 101-000-0000-43190 1,824 1,400 2,112 1,600 Bus Sheltering Advertising 101-000-0000-43200 48,600 48,600 33,600 17,800 Film Location Fees 101-000-0000-43320 78,881 24,000 5,000 5,000 Sale of Printed Material 101-000-0000-43330 15 1,000 550 500 Special Events 101-000-0000-43340 5,953 6,000 4,000 4,000 Charging Station Revenue 101-000-0000-43350 6,485 4,000 3,246 3,500 Returned Check Fee 101-000-0000-43380 25 100 50 50
Reimburse for Misc Service 101-000-0000-43390 57,193 50,000 50,000 50,000 Late Charge 101-000-0000-43450 7,048 7,000 7,000 7,000
Election Fees 101-120-0013-43360 (689) 300 300 -
Traffic Report - Electronic 101-210-0023-43260 17,994 18,000 17,000 18,000 Reimburse for Miscellaneous Service 101-210-0024-43390 12 - - - Main Street Lots 101-210-0025-43300 60,968 90,000 90,000 90,000 Recreation/Lap Swim Passes 101-230-0073-43060 70,293 68,000 74,484 70,000 Swimming Lessons 101-230-0073-43070 65,790 85,000 85,000 85,000 Swimming Pool Rentals 101-230-0073-43080 36,330 45,000 37,700 35,000 Plan Check Code Compliance 101-300-0030-43170 3,426 1,500 - - Plan Check Energy Code Com. 101-300-0030-43180 18,955 7,000 11,000 9,500 Special Services Fee 101-300-0031-43210 (1,602) 5,500 2,125 2,125 Administration Citation 101-300-0031-43310 4,955 1,500 7,000 2,500 Senior Nutrition Transportation 101-400-0016-43370 7,112 2,000 8,978 8,900 Sport Fees 101-400-0071-43030 20,565 18,000 22,975 22,975 Leisure Program Fees 101-400-0072-43010 234,282 185,000 235,000 230,000 Recreation Cleaning Fees 101-400-0072-43040 13,937 5,000 8,300 8,000 Recreation Facilities Rent 101-400-0072-43050 131,345 105,000 133,000 130,000 Tennis Center Services 101-400-0074-43090 427,691 410,000 530,000 500,000 Pro Shop Sales 101-400-0074-43100 2,847 20,000 22,500 20,000 DPW Permit Application Fees 101-500-0042-43220 15,532 - - - Engineering Inspection Fee 101-500-0042-43230 (468) - - - Engineering Plan Check 101-500-0042-43235 15,996 - - -
Engineering Permit Fee 101-500-0042-43240 3,154 - - -
Street Sweeping Services 101-500-0044-43110 45,298 45,000 35,995 40,000 Tree Trimming Services 101-500-0049-43120 38,171 35,000 29,293 35,000 Refuse Services 101-500-0051-43250 1,474,338 1,400,000 1,400,000 1,400,000 Refuse Services - Delayed 101-500-0051-43251 (2,068) - - - Reimburse for Miscellaneous Service 101-500-0051-43390 76,963 56,000 56,000 50,000 Total Charges for Services $ 3,497,747 $ 3,114,700 $ 3,413,208 $ 3,315,450 Fines and Forfeitures
Municipal Code Violations 101-000-0000-44100 $ 8,055 $ 4,000 $ 3,000 $ 3,000 Vehicle Code Violations 101-000-0000-44200 48,899 85,000 72,000 72,000 Animal Citations 101-210-0036-44400 - - - 500
Return Owner Fees 101-210-0036-44401 1,711 2,800 2,800 2,800 Unclaimed Property 101-000-0000-44300 7,267 7,000 4,000 4,000 54 REVENUE DETAIL
BY ACCOUNT/BY FUND - ALL FUNDS
Amended Estimated Adopted
Revenue Account Actual Budget Actual Budget
Source Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2025-2026
GENERAL FUND, CONTINUED
Parking Citations 101-210-0025-44400 1,338,376 1,500,000 1,500,000 1,500,000 Total Fines and Forfeitures $ 1,404,308 $ 1,598,800 $ 1,581,800 $ 1,582,300 Use of Money and Property
Interest on Investments 101-000-0000-45100 $ 799,734 $ 450,000 $ 800,000 $ 600,000 Unrealized Gain/Loss on Investment 101-000-0000-45200 1,412,274 - - - Rental of Property - Telecom 101-000-0000-45400 - 353,000 353,000 353,000 Lease Revenue 101-000-0000-45800 256,495 - - -
Interest on Leases 101-000-0000-45801 95,035 - - -
Total Use of Money and Property $ 2,563,538 $ 803,000 $ 1,153,000 $ 953,000 Transfers
Sewer Overhead 101-000-0000-46800 $ 293,500 $ 293,000 $ 293,000 $ 293,000 Water Overhead 101-000-0000-46900 440,000 440,000 440,000 440,000 Transfer In - Operational 101-000-0000-49200 191,200 487,781 533,876 89,000 Prior Year Revenues 101-130-0015-46999 8,932 - - -
Total Transfers $ 933,632 $ 1,220,781 $ 1,266,876 $ 822,000 Other Revenues
Fuel Royalties 101-000-0000-47000 $ 24,724 $ 20,000 $ 15,000 $ 15,000 Damaged Property 101-000-0000-47050 8,845 10,000 30,000 40,000 Insurance Reimbursement 101-000-0000-47100 1,543,386 - - - Subpoena Fees 101-000-0000-47300 30 - 550 30
Sale of Surplus Property 101-000-0000-47900 260,750 1,000 - - Cash Over/Short 101-000-0000-47950 401 - - -
Miscellaneous Revenue 101-000-0000-47995 15,221 1,000 2,855 1,000 Miscellaneous Revenue 101-210-0021-47995 15 - - -
Subpoena Fees 101-210-0022-47300 2,904 1,300 500 1,000
Citation Sign Off 101-210-0023-47200 80 100 100 100
Vehicle Release 101-210-0023-47250 89,263 52,000 115,000 90,000 Miscellaneous Revenue 101-210-0023-47995 929 200 700 200 Total Other Revenues: $ 1,946,548 $ 85,600 $ 164,705 $ 147,330 Total General Fund - 101 $ 47,706,449 $ 44,037,664 $ 44,960,504 $ 48,192,080
SPECIAL REVENUE FUNDS
Leased Facilities - 102
Miscellaneous Revenue 102-000-0000-47995 $ 39,004 $ - $ - $ - Rental of Property 102-150-0802-45300 - 100,000 - -
Lease Revenue 102-150-0802-45800 86,219 98,000 - -
Interest on Leases 102-150-0802-45801 60,355 62,000 - - Prior Year Revenues 102-150-0802-46999 97,172 - - -
Rental of Property - Annex 102-150-0803-45300 - - 124,542 124,542 Rental of Property - Rivers End 102-150-0804-45300 - - 98,200 98,200 Rental of Property - Ironwood 102-150-0805-45300 - - 41,500 63,000 Total Leased Facilities - 102 $ 282,750 $ 260,000 $ 264,242 $ 285,742 55 REVENUE DETAIL
BY ACCOUNT/BY FUND - ALL FUNDS
Amended Estimated Adopted
Revenue Account Actual Budget Actual Budget
Source Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2025-2026
SPECIAL REVENUE FUND, CONTINUED
Special Projects - 103
Pickleball - City Portion 103-400-0074-47400 $ 4,295 $ 21,000 $ 250 $ - AB109 103-210-0223-47418 2,055 2,500 2,500 2,500
5K/10K - Marine Safety 103-230-0228-47405 3,000 3,300 3,300 3,300 Third Party Testing 103-300-0230-47415 3 - - -
Plan Archival - Building 103-300-0231-47406 9,253 7,000 10,000 8,000 General Plan - Building 103-300-0231-47412 67,676 55,000 80,000 70,000 GIS - Building 103-300-0231-47416 38,340 35,000 65,000 50,000 Recycling/recovery -SB1383 103-110-0211-47417 75,000 - - - Technical Training 103-300-0231-47419 4,293 5,000 5,500 5,000 Automation 103-300-0231-47421 50 - - -
Business License ADA Fee 103-300-0231-47422 26,801 - - 10,000 Scholarship - Recreation 103-400-0270-47410 - - 300 -
5K/10K - Recreation 103-400-0270-47423 - 1,800 1,800 1,500 Plan Archival - Engineering 103-500-0242-47407 4,769 1,500 568 1,000 Resource/recycling/recovery 103-500-0242-47417 5,000 6,000 6,420 6,420 PW Permits & Inspections 103-500-0242-47418 446,442 564,291 247,045 300,000 Benches - Pub. Works Yard 103-500-0244-47408 12,407 15,000 107,509 60,000 Total Special Projects - 103 $ 699,782 $ 717,391 $ 530,192 $ 517,720 Waste Management Act - 104
ACT Implementation Fee 104-110-0011-43400 $ 95,000 $ 120,000 $ 120,000 $ 200,000 Interest on Investments 104-000-0000-45100 1,766 1,000 2,500 2,000 Total Waste Management Act - 104 $ 96,766 $ 121,000 $ 122,500 $ 202,000 Tidelands Beach - 106
Other Agency Revenue 106-000-0000-42300 $ - $ - $ 45,656 $ 38,231 Film Location Fees 106-000-0000-43320 - 2,000 3,000 2,000 Reimburse for Miscellaneous Service 106-000-0000-43390 12,667 47,600 20,000 47,600 Beach Lots 106-000-0000-43560 943,400 950,000 990,000 900,000 Landing Fees 106-000-0000-47402 300,957 230,000 310,000 162,000 Junior Lifeguard Fees 106-000-0000-47403 233,185 233,000 233,000 250,000 Naval Weapons Station Co-Op 106-000-0000-47650 13,280 15,000 12,204 12,000 Leisure Program Fees 106-400-0072-43010 231,006 190,000 223,473 210,000 Recreation Facilities Rent 106-400-0072-43050 797 - - - Special Events 106-400-0072-43340 1,060 - 180 -
Transfer In - CIP 106-000-0000-49100 772,943 1,415,700 1,415,700 2,138,000 Transfer In - Operational 106-000-0000-49200 1,658,202 1,770,623 1,465,628 2,142,430 Total Tidelands - 106 $ 4,167,497 $ 4,853,923 $ 4,718,841 $ 5,902,261 Parking In-Lieu - 107
Parking In-Lieu Fees 107-000-0000-42000 $ 7,266 $ 7,200 $ 7,200 $ 7,200 Total Parking In-Lieu - 107 $ 7,266 $ 7,200 $ 7,200 $ 7,200 56 REVENUE DETAIL
BY ACCOUNT/BY FUND - ALL FUNDS
Amended Estimated Adopted
Revenue Account Actual Budget Actual Budget
Source Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2025-2026
SPECIAL REVENUE FUNDS, CONTINUED -
Supplemental Law Enforcement - 201
Other Agency Revenue 201-000-0000-42300 $ 186,159 $ 155,000 $ 190,500 $ 198,690 Interest on Investments 201-000-0000-45100 3,048 1,500 3,500 3,500 Total Supplemental Law Enforcement - 201 $ 189,207 $ 156,500 $ 194,000 $ 202,190 Asset Forfeiture - State - 203
Interest on Investments 203-000-0000-45100 $ 73 $ 100 $ 100 $ 100 Total Asset Forfeiture - State - 203 $ 73 $ 100 $ 100 $ 100 Air Quality Improvement District - 204
AB2766 Revenues AQMD 204-000-0000-42950 $ 16,301 $ 30,000 $ - $ 30,000 Interest on Investments 204-000-0000-45100 375 100 700 700 Total Air Quality Improvement District - 204 $ 16,676 $ 30,100 $ 700 $ 30,700 Asset Forfeiture - Federal - 205
Asset Forfeiture 205-000-0000-42075 $ 360,984 $ 100,000 $ 15,000 $ 25,000 Interest on Investments 205-000-0000-45100 - - 6,000 5,000 Total Asset Forfeiture - Federal - 205 $ 360,984 $ 100,000 $ 21,000 $ 30,000 Park Improvement - 208
Interest on Investments 208-000-0000-45100 $ 1,199 $ 900 $ 1,500 $ 1,000 Total Park Improvement - 208 $ 1,199 $ 900 $ 1,500 $ 1,000 SB1 RMRA - 209
Road Maintenance Rehab 209-000-0000-42800 $ 638,573 $ 653,757 $ 638,756 $ 663,738 Interest on Investments 209-000-0000-45100 40,143 25,000 40,000 35,000 Total SB1 RMRA - 209 $ 678,716 $ 678,757 $ 678,756 $ 698,738 Gas Tax - 210
Gas Tax 2103 210-000-0000-42550 $ 229,617 $ 238,132 $ 234,100 $ 230,220 Gas Tax 2105 210-000-0000-42600 153,129 159,334 159,794 161,043 Gas Tax 2106 210-000-0000-42650 102,335 105,683 106,083 106,889 Gas Tax 2107 210-000-0000-42700 207,274 217,290 218,031 219,787 Gas Tax 2107.5 210-000-0000-42750 6,000 6,000 6,000 6,000 Interest on Investments 210-000-0000-45100 44,218 10,000 60,000 50,000 Total Gas Tax - 210 $ 742,574 $ 736,439 $ 784,008 $ 773,939 Measure M2 - 211
M2 Local Fairshare 211-000-0000-42900 $ 558,612 $ 582,217 $ 582,217 $ 637,483 Interest on Investments 211-000-0000-45100 33,207 10,000 25,000 20,000 Total Measure M2 - 211 $ 591,820 $ 592,217 $ 607,217 $ 657,483 Traffic Impact Fees - 213
Interest on Investments 213-000-0000-45100 $ 4,330 $ 3,000 $ 5,000 $ 4,500 Total Traffic Impact Fees - 213 $ 4,330 $ 3,000 $ 5,000 $ 4,500 57 REVENUE DETAIL
BY ACCOUNT/BY FUND - ALL FUNDS
Amended Estimated Adopted
Revenue Account Actual Budget Actual Budget
Source Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2025-2026
SPECIAL REVENUE FUNDS, CONTINUED
Seal Beach Cable - 214
Interest on Investments 214-000-0000-45100 $ 12,698 $ 10,000 $ 15,000 $ 13,000 Donations 214-000-0000-47350 5,000 - - -
PEG Fees 214-000-0000-47550 93,847 110,000 100,000 100,000 Total Seal Beach Cable - 214 $ 111,546 $ 120,000 $ 115,000 $ 113,000 Community Development Block Grant - 215
CDBG 215-000-0000-42025 $ 203,405 $ 180,000 $ 180,000 $ 180,000 CDBG-CV 215-000-0000-42026 146,186 - - -
Grant Reimbursement-PLHA 215-300-0036-42400 - 53,000 - - Total Community Development Block Grant - 215 $ 349,591 $ 233,000 $ 180,000 $ 180,000 Police Grants - 216
Transfer In - Operational 216-000-0000-49200 $ 141,226 $ - $ - $ - Other Agency Reimbursement 216-210-0371-42350 90,735 230,000 206,000 206,000 Grant Reimbursement - BPV 216-210-0442-42400 6,234 10,000 10,000 10,000 Grant Reimbursement - DUI 216-210-0472-42400 90,611 78,900 78,900 282,900 Grant Reimbursement - Tobacco 216-210-0474-42400 - 82,100 82,100 60,100 Grant Reimbursement - 2021 OPSG 216-210-0478-42400 44,620 195,030 195,030 207,032 Grant Reimbursement - Local Hazard Mitigation 216-210-0479-42400 - - 50,000 100,000 Total Police Grants - 216 $ 373,426 $ 596,030 $ 622,030 $ 866,032 Citywide Grants - 217
Grant Reimb - Local Coastal Plan 217-300-0331-42400 $ - $ 500,000 $ 80,000 $ 370,000 Grant Reimb - Energy Commission 217-300-0334-42400 - 40,000 40,000 - Grant Reimb - LEAP 217-300-0332-42400 39,744 - - -
Grant Reimb - Attorney Services Reimb 217-300-0377-43390 - 25,000 15,000 25,000 Grant Reimb - OCTA 217-500-0361-42400 66,422 391,593 181,684 209,909 Grant Reimb - OCTA Co-Op 217-500-0366-42400 14,006 100,000 31,732 31,732 Grant Reimb - Prop 68 217-500-0368-42400 - 192,800 192,800 - Grant Reimb - SBB at N. Gate Imrpov (PMRF) 217-500-0370-42400 - 200,000 - 200,000 Grant Reimb - ECP Tier 1 OCTA 217-500-0371-42400 - 340,461 344,209 - Grant Reimb - 2022 ECP GRF Co-OP 217-500-0372-42400 156,582 85,115 86,053 - Grant Reimb - FHWA-SS4A Grant 217-500-0373-42400 - 200,000 158,681 - Grant Reimb - MSRC 217-500-0374-42400 - 162,891 - 162,891 Grant Reimb - San Gabriel Trash Mitigation 217-500-0375-42400 525,000 - - - Grant Reimb - Pub Fac/Improv FY24-25 CDBG 217-500-0377-42400 - 350,000 350,000 - Grant Reimb - 2024 ECP Project X 217-500-0378-42400 - - - 584,940 Grant Reimb - NPDS Unfunded Mandate 217-500-0379-42400 - 20,000 - - Grant Reimb - Pub Fac/Improv FY 25-26 CDBG 217-500-0380-42400 - - - 250,000 Total Citywide Grants - 217 $ 801,754 $ 2,607,860 $ 1,480,159 $ 1,834,472 Street Lighting District No. 1 - 280
Property Taxes - Secured 280-000-0000-40010 $ 139,132 $ 140,000 $ 140,000 $ 140,000 Secured/Unsecured Prior Year 280-000-0000-40040 578 800 800 800 Property Tax - Other 280-000-0000-40050 145 200 200 200 Transfer In - Operational 280-000-0000-49200 94,452 118,512 118,512 125,500 Total Street Lighting District No. 1 - 280 $ 234,308 $ 259,512 $ 259,512 $ 266,500 Fire Station Debt Service - 402
Interest on Investments 402-000-0000-45100 $ 21,624 $ - $ - $ - Transfer In - Operational 402-000-0000-49200 203,014 - - - Total Fire Station Debt Service - 402 $ 224,638 $ - $ - $ - 58 REVENUE DETAIL
BY ACCOUNT/BY FUND - ALL FUNDS
Amended Estimated Adopted
Revenue Account Actual Budget Actual Budget
Source Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2025-2026
CAPITAL PROJECT FUND
Capital Improvement Projects - 301
Transfer In - CIP 301-000-0000-49100 $ 4,092,463 $ 10,374,261 $ 910,495 $ 11,767,750 Total Capital Improvement Projects - 301 $ 4,092,463 $ 10,374,261 $ 910,495 $ 11,767,750
PROPRIETARY FUNDS
Water - 501
Engineering Inspection Fee 501-000-0000-43230 $ 1,584 $ - $ 4,545 $ 4,000 Water Revenue 501-000-0000-43410 6,229,499 6,100,000 5,834,645 6,000,000 Water Turn On Fee 501-000-0000-43440 8,120 4,000 7,819 4,000 Late Charge 501-000-0000-43450 20,325 10,000 24,129 20,000 Door Tag Fee 501-000-0000-43460 512 400 - -
Water Meters 501-000-0000-43470 6,120 2,000 3,717 3,000 Fire Service 501-000-0000-43480 - 2,500 1,029 1,000
Fire Water Flow Test 501-000-0000-43490 2,320 3,000 - 1,000 Water Connection Fee 501-000-0000-43500 18,446 10,000 10,577 10,000 Interest on Investment 501-000-0000-45100 143,506 100,000 160,000 150,000 Miscellaneous Revenue 501-000-0000-47995 2,384 500 - 500 Total Water - 501 $ 6,432,818 $ 6,232,400 $ 6,046,461 $ 6,193,500 Sewer - 503
Engineering Inspection Fee 503-000-0000-43230 $ - $ - $ 1,906 $ 2,000 Sale of Printed Material 503-000-0000-43330 81.25 - - - Late Charge 503-000-0000-43450 9,260 2,000 5,762 4,000
F.O.G. Discharge Permit Fee 503-000-0000-43520 (642) 50,000 55,000 55,000 Sewer Fees 503-000-0000-43530 2,400,570 2,000,000 1,883,724 2,000,000 Sewer Connection Fee 503-000-0000-43540 12,784 10,000 - - Interest on Investments 503-000-0000-45100 257,771 180,000 300,000 275,000 Sale of Surplus Property 503-000-0000-47900 817 - - -
Total Sewer - 503 $ 2,680,641 $ 2,242,000 $ 2,246,392 $ 2,336,000
INTERNAL SERVICE FUNDS
Vehicle Replacement - 601
Insurance Reimbursement 601-000-0000-47100 $ - $ - $ 100,000 $ 100,000 Sales of Surplus Property 601-000-0000-47900 15,402 - 13,000 5,000 Transfer In - Operational 601-000-0000-49200 137,000 - - 406,800 Sales of Surplus Property 601-500-0980-47900 (10,650) - - - Total Vehicle Replacement - 601 $ 141,752 $ - $ 113,000 $ 511,800
SPECIAL ASSESSMENT DISTRICT FUNDS
CFD Landscape Maintenance District 2002-01 - 281
Property Taxes - Secured 281-000-0000-40010 $ 137,685 $ 140,000 $ 140,000 $ 138,000 Interest on Investments 281-000-0000-45100 15,531 6,000 17,000 15,000 Total CFD Landscape Maintenance District 2002-01 - 281 $ 153,216 $ 146,000 $ 157,000 $ 153,000 59 REVENUE DETAIL
BY ACCOUNT/BY FUND - ALL FUNDS
Amended Estimated Adopted
Revenue Account Actual Budget Actual Budget
Source Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2025-2026
SPECIAL ASSESSMENT DISTRICT FUNDS, CONTINUED
CFD Heron Pointe 2002-01 - 282
Property Taxes - Secured 282-000-0000-40010 $ 259,741 $ 260,000 $ 260,000 $ 260,000 Secured/Unsecured Prior Year 282-000-0000-40040 6,370 - - - Property Tax - Other 282-000-0000-40050 1,161 - - -
Interest on Investments 282-000-0000-45100 16,932 8,000 15,000 12,000 Total CFD Heron Pointe 2002-01 - 282 $ 284,204 $ 268,000 $ 275,000 $ 272,000 CFD Pacific Gateway 2005-01 - 283
Property Tax - Secured 283-000-0000-40010 $ 568,839 $ 550,000 $ 570,000 $ 581,000 Interest on Investments 283-000-0000-45100 42,812 10,000 35,000 30,000 Total CFD Pacific Gateway 2005-01 - 283 $ 611,652 $ 560,000 $ 570,000 $ 611,000 CFD Heron Pointe 2002-01 - Admin - 284
Transfer In - Special Tax 284-000-0000-47400 $ 15,000 $ 15,000 $ 15,000 $ 15,000 Total CFD Heron Pointe 2002-01 - Admin - 284 $ 15,000 $ 15,000 $ 15,000 $ 15,000 CFD Pacific Gateway 2005-01 - Admin - 285
Property Taxes - Secured 285-500-0470-40010 $ 86,763 $ 66,300 $ 90,000 $ 100,000 Transfer In - Special Tax 285-500-0480-47400 25,000 25,000 25,000 25,000 Total CFD Pacific Gateway 2005-01 - 285 $ 111,763 $ 91,300 $ 115,000 $ 125,000 Total Revenue of All Funds $ 72,164,858 $ 76,040,554 $ 66,000,809 $ 82,750,707 60 SUMMARY OF APPROPRIATIONS
BY DEPARTMENT/BY CATEGORY (INCLUDES CIP) - ALL FUNDS
Amended Estimated Adopted
Actual Budget Actual Budget
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
City Council
Personnel Services $ 33,687 $ 33,298 $ 34,198 $ 33,297
Maintenance and Operations 140,759 90,037 95,125 168,550 Total City Council $ 174,446 $ 123,335 $ 129,323 $ 201,847 City Manager
Personnel Services $ 877,171 $ 974,788 $ 994,482 $ 1,167,345 Maintenance and Operations 3,525,766 3,086,531 3,106,320 3,391,400 Capital Outlay 59,534 52,284 52,284 -
Total City Manager $ 4,462,471 $ 4,113,603 $ 4,153,086 $ 4,558,745 City Clerk
Personnel Services $ 281,855 $ 245,861 $ 239,049 $ 270,817 Maintenance and Operations 36,563 113,662 74,225 31,000 Total City Clerk $ 318,417 $ 359,523 $ 313,274 $ 301,817 City Attorney
Maintenance and Operations $ 595,641 $ 577,000 $ 589,000 $ 592,000 Total City Attorney $ 595,641 $ 577,000 $ 589,000 $ 592,000 Finance
Personnel Services $ 664,290 $ 816,932 $ 763,709 $ 940,069 Maintenance and Operations 238,143 226,465 221,150 313,495 Total Finance $ 902,432 $ 1,043,397 $ 984,859 $ 1,253,564 Non-Departmental*
Personnel Services $ 900,143 $ 505,750 $ 675,889 $ 882,657 Maintenance and Operations 9,331,501 15,185,406 6,672,653 18,434,352 Capital Outlay 364 90,000 26,754 185,000
Total Non-Departmental $ 10,232,008 $ 15,781,156 $ 7,375,296 $ 19,502,009 Police
Personnel Services $ 13,570,935 $ 15,345,067 $ 14,585,248 $ 15,910,947 Maintenance and Operations 2,372,125 2,527,551 2,363,268 2,958,089 Capital Outlay 9,927 - - 5,000
Total Police $ 15,952,987 $ 17,872,618 $ 16,948,516 $ 18,874,036 Department/Category
FY 2025-2026
61 SUMMARY OF APPROPRIATIONS
BY DEPARTMENT/BY CATEGORY (INCLUDES CIP) - ALL FUNDS
Amended Estimated Adopted
Actual Budget Actual Budget
Department/Category FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2025-2026
Fire Services
Personnel Services $ 391,868 $ 501,150 $ 501,150 $ 516,632 Maintenance and Operations 7,070,428 7,048,070 7,048,070 7,334,771 Total Fire Services $ 7,462,296 $ 7,549,220 $ 7,549,220 $ 7,851,403 Community Development
Personnel Services $ 1,010,987 $ 1,012,571 $ 1,013,612 $ 1,095,320 Maintenance and Operations 1,523,693 1,974,875 1,509,248 1,627,648 Capital Outlay - - - -
Total Community Development $ 2,534,679 $ 2,987,446 $ 2,522,860 $ 2,722,968 Public Works
Personnel Services $ 5,010,710 $ 5,523,507 $ 5,298,563 $ 5,778,980 Maintenance and Operations 12,863,668 15,239,465 12,491,554 16,817,565 Capital Outlay 6,788,762 19,275,329 2,793,393 26,249,302 Total Public Works $ 24,663,140 $ 40,038,301 $ 20,583,510 $ 48,845,847 Community Services
Personnel Services $ 631,959 $ 738,539 $ 709,615 $ 983,629 Maintenance and Operations 767,979 693,500 651,965 709,344 Capital Outlay - 39,863 39,863 -
Total Community Services $ 1,399,938 $ 1,471,902 $ 1,401,443 $ 1,692,973 Marine Safety
Personnel Services $ 1,898,821 $ 1,977,461 $ 1,922,209 $ 1,982,057 Maintenance and Operations 374,552 290,390 295,840 337,730 Capital Outlay 12,000 - - 40,000
Total Marine Safety $ 2,285,373 $ 2,267,851 $ 2,218,049 $ 2,359,787
TOTAL APPROPRIATIONS - ALL FUNDS
Personnel Services $ 25,272,426 $ 27,674,924 $ 26,737,724 $ 29,561,750 Maintenance and Operations 38,840,816 47,052,952 35,118,418 52,715,944 Capital Outlay 6,870,587 19,457,476 2,912,294 26,479,302 TOTAL APPROPRIATIONS - ALL FUNDS $ 70,983,828 $ 94,185,352 $ 64,768,435 $ 108,756,996 *For purposes of this schedule, Special Assessment Districts have been included in Non-Departmental 62 This Page Intentionally Blank
63 SUMMARY OF APPROPRIATIONS
BY DEPARTMENT/BY FUND (INCLUDES CIP)
City City City City NonCouncil Manager Clerk Attorney Finance Departmental Police Fire
GENERAL FUND
General Fund - 101 $ 201,847 $ 4,447,268 $ 301,817 $ 592,000 $ 1,253,564 $ 18,161,783 $ 17,154,089 $ 7,851,403
SPECIAL REVENUE FUNDS
Leased Facilities - 102 - - - - - 78,700 -
Special Projects - 103 - - - - - 10,000 61,250 -
Waste Management Act - 104 - 111,477 - - - - - -
Tidelands Beach - 106 - - - - - - 340,659 -
Supplemental Law Enforcement - 201 - - - - - - 220,390 - Air Quality Improvement District - 204 - - - - - - - -
Asset Forfeiture - Federal - 205 - - - - - - 208,000 -
SB1 RMRA - 209 - - - - - - - -
Gas Tax - 210 - - - - - - - -
Measure M2 - 211 - - - - - - - -
Seal Beach Cable - 214 - - - - - 30,000 - -
Community Development Block Grant - 215 - - - - - - - - Police Grants - 216 - - - - - - 889,648 -
Citywide Grants - 217 - - - - - - - -
Street Lighting District No. 1 - 280 - - - - - - - -
CAPITAL PROJECT
Capital Improvement Projects - 301 - - - - - - - -
PROPRIETARY FUND
Water - 501 - - - - - - - -
Sewer - 503 - - - - - - - -
INTERNAL SERVICE FUND
Vehicle Replacement - 601 - - - - - - - -
SPECIAL ASSESSMENT DISTRICTS
CFD Landscape Maint. Dist. 2002-01 - 281 - - - - - 123,994 - - CFD Heron Pointe 2002-01 - 282 - - - - - 252,264 - -
CFD Pacific Gateway 2005-01 - 283 - - - - - 557,051 - - CFD Heron Pointe 2002-01 - Admin - 284 - - - - - 11,900 - - CFD Pacific Gateway 2005-01 - Admin - 285 - - - - - 91,317 - - TOTAL ALL FUNDS $ 201,847 $ 4,558,745 $ 301,817 $ 592,000 $ 1,253,564 $ 19,317,009 $ 18,874,036 $ 7,851,403 Fund
*For purposes of this schedule, Special Assessment Districts and Successor Agency have been included in Non-Departmental FY 2025-2026
64 SUMMARY OF APPROPRIATIONS
BY DEPARTMENT/BY FUND (INCLUDES CIP)
GENERAL FUND
General Fund - 101
SPECIAL REVENUE FUNDS
Leased Facilities - 102
Special Projects - 103
Waste Management Act - 104
Tidelands Beach - 106
Supplemental Law Enforcement - 201
Air Quality Improvement District - 204
Asset Forfeiture - Federal - 205
SB1 RMRA - 209
Gas Tax - 210
Measure M2 - 211
Seal Beach Cable - 214
Community Development Block Grant - 215
Police Grants - 216
Citywide Grants - 217
Street Lighting District No. 1 - 280
CAPITAL PROJECT
Capital Improvement Projects - 301
PROPRIETARY FUND
Water - 501
Sewer - 503
INTERNAL SERVICE FUND
Vehicle Replacement - 601
SPECIAL ASSESSMENT DISTRICTS
CFD Landscape Maint. Dist. 2002-01 - 281
CFD Heron Pointe 2002-01 - 282
CFD Pacific Gateway 2005-01 - 283
CFD Heron Pointe 2002-01 - Admin - 284
CFD Pacific Gateway 2005-01 - Admin - 285
TOTAL ALL FUNDS
Fund
*For purposes of this schedule, Special Assessment Districts and Successor Community Public Community Marine
Capital
Improvement
Development Works Services Safety Project Total
$ 1,815,602 $ 6,229,896 $ 1,558,973 $ 309,617 $ - $ 59,877,858 78,700
332,366 665,000 4,000 - 352,469 1,425,085
- - - - - 111,477
- 3,381,433 130,000 2,050,170 - 5,902,261
- - - - - 220,390
- 33,200 - - - 33,200
- - - - - 208,000
- - - - 1,597,168 1,597,168
- 33,500 - - 1,551,669 1,585,169
- - - - 1,673,383 1,673,383
- - - - 160,000 190,000
180,000 - - - - 180,000
- - - - - 889,648
395,000 - - - 2,035,281 2,430,281
- 266,500 - - - 266,500
- - - - 11,767,750 11,767,750
- 7,968,434 - - 4,961,817 12,930,251
- 2,376,414 - - 3,570,133 5,946,547
- 406,800 - - - 406,800
- - - - - 123,994
- - - - - 252,264
- - - - - 557,051
- - - - - 11,900
- - - - - 91,317
$ 2,722,968 $ 21,361,177 $ 1,692,973 $ 2,359,787 $ 27,669,671 $ 108,756,995 FY 2025-2026
65 SUMMARY OF APPROPRIATIONS
BY ACCOUNT (INCLUDES CIP) - ALL FUNDS
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
PERSONNEL SERVICES
Regular Salaries - Sworn 50010 $ 5,615,304 $ 6,283,038 $ 5,724,393 $ 6,085,490 Regular Salaries - Non-Sworn 50020 6,731,415 7,286,665 7,058,948 7,850,242 Part-Time Salaries 50030 1,402,759 1,567,555 1,424,872 1,664,483 Part-Time Salaries - Junior Lifeguard 50040 90,122 86,840 128,942 87,378 Overtime - Sworn 50050 742,093 750,805 952,116 870,546
Overtime - Non-Sworn 50060 255,864 274,234 294,277 325,499 Overtime - Part-Time 50070 13,869 - 20,463 -
Holiday Pay 50120 349,195 448,235 327,745 448,964
Auto Allowance 50130 27,149 27,000 28,879 22,800
Cell Phone Allowance 50140 31,380 29,462 29,827 28,921
Uniform Allowance 50150 61,840 84,345 71,742 80,807
Annual Education 50160 163,914 176,102 173,929 165,602
Cafeteria Taxable 50170 111,376 124,974 149,501 167,058 Comptime Buy/Payout 50180 35,234 26,228 37,829 14,018
Vacation Buy/Payout 50190 302,018 277,186 285,526 276,053 Sick Buy/Payout 50200 29,156 - 68,251 -
Medical Waiver 50210 35,799 30,288 35,669 27,149
Health and Wellness Program 50220 19,550 54,894 70,598 38,890 Tuition Reimbursement 50500 65,211 33,500 60,638 150,000 Deferred Compensation 50520 163,719 171,062 185,693 180,323 PERS Retirement 50530 6,090,868 6,695,190 6,684,012 7,285,946 PARS Retirement 50540 18,380 21,487 19,240 22,904
Medical Insurance 50550 2,560,209 2,673,496 2,280,906 3,349,313 AFLAC Insurance - Cafeteria 50560 12,837 12,244 16,455 14,565 Medicare Insurance 50570 231,998 254,178 297,954 267,161 Life and Disability 50580 83,587 104,561 103,181 106,138 FICA 50590 - 99 99 99
Flexible Spending - Cafeteria 50600 19,834 18,936 33,095 31,400 One-Time Pay NonPERS 50609 - 162,320 170,320 -
Unemployment 50610 7,747 - 2,624 -
TOTAL PERSONNEL SERVICES 25,272,426 27,674,924 26,737,724 29,561,750
MAINTENANCE AND OPERATIONS
Council Discretionary - District 1 51101 2,759 10,120 10,120 20,000 Council Discretionary - District 2 51102 33,949 10,120 10,120 20,000 Council Discretionary - District 3 51103 20,248 10,120 10,120 20,000 Council Discretionary - District 4 51104 16,349 10,120 10,120 20,000 Council Discretionary - District 5 51105 - 120 120 20,000 Office Supplies 51200 94,673 93,900 76,400 82,680
Public/Legal Notices 51210 25,000 12,800 12,800 13,100
Printing 51220 11,071 12,600 11,600 12,600
Memberships and Dues 51230 56,347 63,912 64,769 77,678
Training and Meetings 51240 157,710 165,400 143,154 186,550 Office and Technology Resources 51250 48,445 1,302,029 1,263,309 1,401,882 Promotional 51260 - 8,000 8,157 8,000
Rental/Lease Equipment 51270 106,064 133,274 133,144 48,320 Vehicle Leasing 51275 977 400 100 400
FY 2025-2026
66 SUMMARY OF APPROPRIATIONS
BY ACCOUNT (INCLUDES CIP) - ALL FUNDS
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2025-2026
MAINTENANCE AND OPERATIONS (CONTINUED)
Contract Professional 51280 7,819,909 8,852,433 7,060,893 8,943,574 Intergovernmental 51290 9,974,315 10,849,932 10,712,217 11,635,936 Plan Archival - Engineering 51300 - 1,500 - -
Memorial Benches & Trees 51300 12,027 60,000 60,000 60,000 Pickleball - City Portion 51300 560 - - 4,000
Special Expense 51300 142,776 32,700 32,700 39,000
Canine Unit 51300 - 11,107 907 10,200
BSCC - PD 51301 4,094 33,000 500 42,934
General Plan 51301 395,346 320,000 320,000 180,000
Building Technology 51302 21,120 - - -
Engineering Plan Check - I405/GIS Building 51303 90,933 210,000 125,000 188,225 Encroachment 51305 257,026 - 305,300 505,000
Business License ADA Fee 51306 226 - - 10,000
Water Services 51600 18,009 24,500 24,500 24,500
West Comm 51700 962,023 962,384 962,384 981,632
General Liability 51810 1,099,905 1,125,906 1,132,971 1,238,524 Property Insurance Premium 51820 528,568 533,622 547,774 536,568 Workers' Compensation 51830 1,059,062 1,150,000 1,200,000 1,387,821 Legal - Monthly Register 51910 264,000 264,000 264,000 264,000 Legal - Litigation Services 51920 48,246 75,000 65,000 75,000 Legal - General Prosecution 51930 989 5,000 10,000 10,000 Legal - Other Attorney Services 51950 70,229 55,000 90,000 65,000 Legal - Personnel Matters 51960 26,596 33,000 25,000 33,000 Legal - Personnel Matters - LCW 51961 158,832 120,000 120,000 120,000 Legal - Special Counsel 51970 26,750 25,000 15,000 25,000 Bad Debt Expense 51999 6,403 2,000 - 2,000
Equipment and Materials 52100 472,606 1,040,800 793,100 1,384,400 Special Departmental 52200 645,792 643,887 857,634 893,794 Street Sweeping 52300 160,556 205,000 185,000 190,000
Building/Materials/Supplies 52500 51,640 61,200 61,200 76,050 Building/Landscape Material 52501 22,293 59,000 29,000 29,000 Fuel 52600 27,593 17,500 16,000 20,500
Telephone 56300 138,207 118,400 96,950 116,950
Cable Television 56400 1,903 2,200 - 850
Gas 56500 59,687 51,000 43,000 51,000
Electricity 56600 920,684 1,104,812 1,070,812 1,131,300 Water 56700 250,741 385,000 385,000 500,000
Sewer 56725 21,260 45,000 45,000 60,000
Street Sweeping 56750 6 500 6 6
Tree Trimming 56775 6 300 6 6
Sewer Overhead 56800 293,500 293,000 293,000 293,000
Water Overhead 56900 440,000 440,000 440,000 440,000
Damaged Property 57050 - - - 140,000
Depreciation 57100 1,627,397 - - -
Amortization 57200 141,060 - - -
Amortization on Intangible Assests 57201 34,869 - - -
Principal Payments 58000 1,289,444 505,000 505,000 530,000 Interest Payments 58500 465,047 286,394 286,394 239,315 Transfer Out - CIP 59100 4,865,406 10,806,945 2,326,195 13,905,750 Transfer Out - Operational 59200 2,288,094 2,376,916 2,423,011 2,356,930 Transfer Out - Vehicle Replacement 59300 137,000 - - 406,800 Special Tax Transfer 59400 40,000 40,000 40,000 40,000
TOTAL MAINTENANCE AND OPERATIONS 37,956,326 45,061,853 34,724,487 51,118,776 67 SUMMARY OF APPROPRIATIONS
BY ACCOUNT (INCLUDES CIP) - ALL FUNDS
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2025-2026
CAPITAL OUTLAY
Furniture and Fixtures 53100 9,927 - - 5,000
Vehicles 53600 12,000 95,000 - 401,800
Capital Projects 55000 7,733,150 21,353,575 3,306,225 27,669,670 TOTAL CAPITAL OUTLAY 7,755,077 21,448,575 3,306,225 28,076,470 TOTAL EXPENDITURES $ 70,983,828 $ 94,185,352 $ 64,768,435 $ 108,756,996 68 TRANSFERS IN/OUT
Account Transfer Transfer
Fund Description Number In Out
Capital Improvement Project Fund 301-000-0000-49100 $ 11,767,750 $ - Capital Improvement Program General Fund 101-150-0080-59100 - 9,629,750 Various CIP Projects Tidelands 106-500-0863-59100 - 2,138,000 Various CIP Projects TOTAL: 11,767,750 11,767,750
CFD Heron Pointe Fund 284-000-0000-47400 15,000 - Overhead and Admin Costs CFD Heron Pointe 2002-01 Fund 282-500-0460-59400 - 15,000 Overhead and Admin Costs CFD Pacific Gateway Fund 285-500-0480-47400 25,000 - Overhead and Admin Costs CFD Pacific Gateway Fund 283-500-0470-59400 - 25,000 Overhead and Admin Costs TOTAL: 40,000 - 40,000
General Fund 101-000-0000-49200 89,000 - Overhead and Admin Costs Gas Tax Fund 210-500-0090-59200 - 30,000 Admin costs transfer to General Fund CFD Landscape Fund 281-500-0450-59200 - 31,400 Admin costs transfer to General Fund CFD Heron Pointe - Fund 284-500-0460-59200 - 1,600 Admin costs transfer to General Fund CFD Pacific Gateway Fund 285-500-0470-59200 - 15,000 Admin costs transfer to General Fund CFD Pacific Gateway Fund 285-500-0480-59200 - 11,000 Admin costs transfer to General Fund TOTAL: 89,000 89,000
Tidelands Beach Fund 106-000-0000-49100 2,138,000 - General Fund various CIP projects General Fund 101-150-0080-59100 - 2,138,000 Tidelands various CIP projects TOTAL: 2,138,000 2,138,000
General Fund 101-150-0080-59200 - 2,267,930
Street Lighting District Fund 280-000-0000-49200 125,500 - Street Lighting District Debt Service Tidelands Beach Fund 106-000-0000-49200 2,142,430 - Tidelands Operations TOTAL: 2,267,930 2,267,930
Vehicle Replacement Fund 601-000-0000-49200 406,800 General Fund Subsidiz General Fund 101-150-0080-59300 406,800 Vehicle Replacement subsidy TOTAL: 406,800 406,800
Water Overhead 101-000-0000-46900 440,000 - Operation cost transfer Water Overhead 501-500-0900-56900 - 440,000 Operation cost transfer Sewer Overhead 503-500-0925-56800 - 293,000 Operation cost transfer Sewer Overhead 101-000-0000-46800 293,000 - Operation cost transfer TOTAL: 733,000 733,000
TOTAL (ALL FUNDS): $ 17,442,480 $ 17,442,480
FY 2025-2026
Purpose
69 SUMMARY OF APPROPRIATIONS
BY ACCOUNT (GENERAL FUND ONLY)
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
PERSONNEL SERVICES
Regular Salaries - Sworn 50010 $ 5,330,302 $ 5,829,930 $ 5,379,373 $ 5,774,725 Regular Salaries - Non-Sworn 50020 4,246,949 4,648,439 4,563,273 5,198,276 Part-Time Salaries 50030 626,285 770,720 702,873 894,983 Overtime - Sworn 50050 527,665 389,951 581,822 380,840
Overtime - Non-Sworn 50060 62,107 82,718 120,215 127,897 Overtime - Part-Time 50070 3,932 - 3,764 -
Holiday Pay 50120 332,059 413,265 309,336 424,728
Auto Allowance 50130 19,121 18,846 19,945 17,010
Cell Phone Allowance 50140 25,785 22,888 21,971 22,216
Uniform Allowance 50150 58,282 75,757 63,464 73,020
Annual Education 50160 155,918 161,477 159,304 155,477
Cafeteria Taxable 50170 70,220 81,423 99,801 117,088
Comptime Buy/Payout 50180 31,070 25,314 29,363 13,319
Vacation Buy/Payout 50190 225,045 205,070 213,410 212,586 Sick Buy/Payout 50200 28,755 - 42,001 -
Medical Waiver 50210 30,786 29,238 28,530 20,978
Health and Wellness Program 50220 11,473 46,805 62,325 30,205 Tuition Reimbursement 50500 65,211 28,000 55,138 113,200 Deferred Compensation 50520 110,646 113,454 120,583 130,678 PERS Retirement 50530 4,901,693 5,598,885 5,544,607 6,270,064 PARS Retirement 50540 7,874 9,999 8,193 11,765
Medical Insurance 50550 2,094,406 2,083,994 1,759,352 2,788,528 AFLAC Insurance - Cafeteria 50560 8,629 8,381 12,202 9,143 Medicare Insurance 50570 170,751 184,669 231,407 197,415 Life and Disability 50580 65,061 78,647 77,267 81,655
FICA 50590 - 99 99 99
Flexible Spending - Cafeteria 50600 11,441 11,236 22,653 26,022 One-Time Pay NonPERS 50609 - 162,320 162,320 -
TOTAL PERSONNEL SERVICES 19,221,469 21,081,525 20,394,591 23,091,917
MAINTENANCE AND OPERATIONS
Council Discretionary - Dist. 1 51101 2,759 10,120 10,120 20,000 Council Discretionary - Dist. 2 51102 33,949 10,120 10,120 20,000 Council Discretionary - Dist. 3 51103 20,248 10,120 10,120 20,000 Council Discretionary - Dist. 4 51104 16,349 10,120 10,120 20,000 Council Discretionary - Dist. 5 51105 - 120 120 20,000
Office Supplies 51200 59,201 53,500 53,400 60,100
Public/Legal Notices 51210 25,000 12,800 12,800 13,100
FY 2025-2026
70 SUMMARY OF APPROPRIATIONS
BY ACCOUNT (GENERAL FUND ONLY)
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2025-2026
MAINTENANCE AND OPERATIONS (CONTINUED)
Printing 51220 11,071 12,600 11,600 12,600
Memberships and Dues 51230 53,615 57,612 59,819 67,503
Training and Meetings 51240 95,056 117,050 100,154 129,600 Office and Technology Resources 51250 48,445 1,165,813 1,135,653 1,260,182 Promotional 51260 - 8,000 8,157 8,000
Rental/Lease Equipment 51270 105,197 133,274 133,144 48,320 Vehicles Leasing 51275 - 400 100 400
Contract Professional 51280 5,767,648 5,628,799 5,426,628 5,693,318 Intergovernmental 51290 7,249,846 7,632,020 7,614,120 7,917,186 West Comm 51700 962,023 962,384 962,384 981,632
General Liability 51810 1,099,905 1,125,906 1,132,971 1,238,524 Property Insurance 51820 528,568 533,622 547,774 536,568 Workers' Compensation 51830 1,059,062 1,150,000 1,200,000 1,387,821 Legal - Monthly Retainer 51910 264,000 264,000 264,000 264,000 Legal - Litigation Services 51920 48,246 75,000 65,000 75,000 Legal - General Prosecution 51930 989 5,000 10,000 10,000 Legal - Other Attorney Services 51950 70,229 55,000 90,000 65,000 Legal - Personnel Matters 51960 26,596 33,000 25,000 33,000 Legal - Personnel Matters - LCW 51961 158,832 120,000 120,000 120,000 Legal - Special Counsel 51970 26,750 25,000 15,000 25,000 Bad Debt Expense 51999 1,757 2,000 - 2,000
Equipment and Materials 52100 219,165 383,100 378,400 407,500 Special Departmental 52200 428,210 626,087 500,184 525,094 Street Sweeping 52300 160,556 205,000 185,000 190,000
Building/Material/Supplies 52500 10,077 14,500 14,500 26,000 Building/Landscape Material 52501 22,293 59,000 29,000 29,000 Telephone 56300 124,335 94,400 77,950 92,950
Cable Television 56400 1,903 2,200 - 850
Gas 56500 57,592 46,000 40,000 46,000
Electricity 56600 358,319 368,000 356,000 372,200
Water 56700 250,741 385,000 385,000 500,000
Sewer 56725 21,260 45,000 45,000 60,000
Street Sweeping 56750 6 500 6 6
Tree Trimming 56775 6 300 6 6
Damaged Property 57050 - - - 40,000
Principal Payments 58000 492,768 - - -
Interest Payments 58500 24,580 - - -
Transfer Out - CIP 59100 3,971,318 9,391,245 910,495 11,767,750 Transfer Out - Operational 59200 2,096,894 1,889,135 1,889,135 2,267,930 Transfer Out - Vehicle Replacement 59300 137,000 - - 406,800 TOTAL MAINTENANCE AND OPERATIONS 26,112,363 32,722,847 23,838,980 36,780,941 71 SUMMARY OF APPROPRIATIONS
BY ACCOUNT (GENERAL FUND ONLY)
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2025-2026
CAPITAL OUTLAY
Furniture and Fixtures 53100 9,927 - - 5,000
TOTAL CAPITAL OUTLAY 9,927 - - 5,000
TOTAL EXPENDITURES $ 45,343,758 $ 53,804,372 $ 44,233,571 $ 59,877,858 72 SUMMARY OF REVENUES AND APPROPRIATIONS
GENERAL FUND
FY 2025-2026
$-
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Adopted
Transfers in from Other Funds
Other Revenue
Use of Money and Property
Fines and Forfeitures
Charges for Services
Intergovernmental
Licenses and Permits
Other Taxes
Franchise Fees
Transient Occupancy Tax
Utility Users Tax
Sales and Use Tax
Property Tax Revenue
Revenues and Transfers In
FY 2025-2026 - $48,192,080
$-
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
FY 2023-24 FY 2024-25 FY 2025-26
Actual Estimated Adopted
Operating, Capital and Transfers Out
FY 2025-26 - $59,877,858
Transfers Out - Operating
Liability/Risk Management
Recreation
Refuse Services
Public Works
Community Development
Fire Protection Services
Police Department
General Administration
73 GENERAL FUND - FUND BALANCE
Actual Estimated Adopted
FY 2023-24 FY 2024-25 FY 2025-26
BEGINNING FUND BALANCE, July 1 $ 33,590,070 $ 35,952,761 $ 36,679,695
REVENUES
Property Tax Revenue 15,108,855 15,455,362 16,327,000
Sales and Use Tax 11,494,982 11,272,443 14,643,000
Utility Users Tax 5,510,087 5,625,975 5,440,000
Transient Occupancy Tax 1,919,725 1,850,000 1,890,000
Franchise Fees 1,236,189 1,112,000 1,160,000
Other Taxes 732,341 829,000 810,000
Licenses and Permits 1,066,772 1,039,298 861,000
Intergovernmental 291,727 196,837 241,000
Charges for Services 3,497,747 3,413,208 3,315,450
Fines and Forfeitures 1,404,308 1,581,800 1,582,300
Use of Money and Property 2,563,538 1,153,000 953,000
Other Revenue 1,946,548 164,705 147,330
Transfers in from Other Funds 933,632 1,266,876 822,000 Total Revenues 47,706,449 44,960,504 48,192,080
EXPENDITURES
Operating Expenditures
General Administration $ 4,919,375 $ 5,476,121 $ 6,042,585 Police Department 15,099,101 15,630,169 17,154,089
Fire Protection Services 7,138,452 7,549,220 7,851,403
Community Development 1,741,200 1,727,441 1,815,602
Public Works 4,484,713 5,599,899 6,461,896
Refuse Services 1,714,065 1,246,000 1,310,300
Recreation 1,354,106 1,324,346 1,636,590
Liability/Risk Management 2,687,535 2,880,745 3,162,913 Transfers Out - Operating 2,233,894 1,889,135 2,674,730 Total Operating Expenditures 41,372,440 43,323,076 48,110,108 Capital Expenditures
Transfers Out - Capital 3,971,318 910,495 11,767,750
Total Capital Expenditures 3,971,318 910,495 11,767,750 Total Expenditures 45,343,758 44,233,571 59,877,858
Net Revenues (Expenditures) $ 2,362,691 $ 726,934 $ (11,685,778) ENDING FUND BALANCE, June 30 $ 35,952,761 $ 36,679,695 $ 24,993,916
CLASSIFICATIONS OF FUND BALANCE
Committed and Assigned for:
Fiscal Policy $ 10,533,627 $ 10,533,627 $ 12,027,527
Economic Contingency 1,750,000 1,750,000 3,250,000
Pension Paydown - - 250,000
Pier Restaurant 1,792,805 1,792,805 1,792,805
Ongoing Capital Projects 10,940,781 9,494,682 -
Compensated Absences 1,303,166 1,303,166 1,303,166
Other 3,792,284 3,477,406 5,037,966
Total Committed and Assigned 30,112,663 28,351,686 23,661,464 Unassigned Fund Balance 5,840,098 8,328,008 1,332,452
TOTAL FUND BALANCE $ 35,952,761 $ 36,679,695 $ 24,993,916 Unassigned FB as a % of Total Operating Exp 14.1% 19.2% 2.8% Fiscal Policy Reserve as a % of Total Operating Exp 25.5% 24.3% 25.0% FY 2025-2026
74 PROPERTY TAXES FY 2025-2026
Property Taxes account for $16.3 million or 34% of Fiscal Year 2025-26 General Fund revenues which results in a $0.9 million increase compared to the Amended Fiscal Year 2024-25 Budget. It represents Seal Beach’s largest revenue source for the General Fund. Property tax is imposed on real property (land and permanently attached improvements such as buildings) and tangible personal property (moveable property) located in Seal Beach. Properties are distinguished as secured and unsecured (property for which the value of the lien is not sufficient to assure payment of the tax). In 1978, the California voters adopted Proposition 13 that changed the definition of taxable value for all real property in the state.
Proposition 13 defines the taxable value of real property as factored base year value or market value on lien date (January 1st), whichever is lower. The base year value of property acquired before March 1, 1975, is the 1975 assessed value and the base year value of property acquired on or after March 1, 1975, is usually the market value when the property was transferred and/or purchased. The factored base year value of properties that have not changed ownership since the prior January 1st is calculated by adding the value of any new construction and the Consumer Price Index (CPI) increase but no more than 2 percent per year. Property Tax assumptions are provided by the City’s consultant, HdL.
Included in Property Taxes, other than secured, are unsecured property taxes, supplemental assessments, homeowner’s exemption, property tax in-lieu of vehicle license fees, and various other property taxes including those related to penalties and interest.
Budget Assumptions – As the chart below illustrates, property taxes continue to be a stable revenue source for the City.
The projection for FY 2025-26 reflects an increase in expected property tax revenue. This is largely influenced by the City’s assessed valuation, which rose by 5.01 percent in FY 2024—slightly below the County’s overall growth of 5.41 percent.
While the broader economy continues to face uncertainty, the local housing market has remained resilient. Despite high interest rates and limited housing inventory, property values have stayed strong, supporting continued growth in property tax revenue. Looking ahead, growth in assessed valuation is expected to moderate compared to previous years. This is primarily due to persistent economic headwinds, such as elevated borrowing costs, reduced inventory turnover, and general market stabilization following several years of rapid appreciation. The median price of a home in the City was $1,599,000 in 2024, indicating sustained demand, though the pace of growth may continue to soften through FY 2025-26. $1,000,000
$3,000,000
$5,000,000
$7,000,000
$9,000,000
$11,000,000
$13,000,000
$15,000,000
$17,000,000 Property Tax Transfers
Property Tax-In Lieu VLF
Supplemental Tax
Secure/Unsecure
Property Tax - Other
Secured/Unsecured Prior Year
Homeowners Exemption
Property Taxes Unsecured
Property Taxes Secured
75 TRANSACTION AND USE TAX FY 2025-2026
Transaction and Use Tax revenue is projected at $9.4 million for Fiscal Year 2025-26, accounting for approximately 20% of total General Fund revenues. This reflects a $2.9 million increase compared to the Amended FY 2024-25 Budget, primarily driven by an expected $3.0 million in additional revenue from Measure GG. Measure GG, approved by Seal Beach voters in November 2024, updates the original 1% Transactions and Use Tax (Measure BB), which was first passed in November 2018. With the passage of Measure GG, the local tax rate increased to 1.5% on taxable transactions originating in the City.
As the City’s second-largest General Fund revenue source, the Transaction and Use Tax plays a critical role in maintaining essential City services. Since its initial implementation, this funding has helped support public safety, infrastructure, and other core community priorities.
Budget Assumptions – Estimated revenues for Transaction and Use Tax for Fiscal Year 2024-25 and projections for Fiscal Year 2025-26 were based on information prepared by the City’s consultant Hinderliter, de Llamas and Associates (HdL), a consulting firm that specializes in sales and use tax analysis conducted using sales tax information provided to them by the California Department of Tax and Fee Administration (CDTFA). HdL has reduced their assumptions due to signs of slowing consumer spending, inflationary pressures, and a more cautious economic outlook for the upcoming fiscal year. In the current fiscal period, we are again placing reliance on the figures furnished by the consultant to inform our decision-making process, underscoring our dedication to careful scrutiny and thorough analysis. $-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
$10,000,000
Transactions/Use TaxMeasure BB
76 SALES AND USE TAX FY 2025-2026
Sales and Use Tax accounts for $4.9 million or 10% of Fiscal Year 2025-26 General Fund revenues which results in a $107,183 decrease compared to the Amended Fiscal Year 2024-25 Budget. It represents Seal Beach’s third largest revenue source for the General Fund. Sales and Use Tax estimates were lowered mid-year by HdL due to less spending in consumer goods and services. In the current fiscal period, we are placing reliance on the figures furnished by the consultant to inform our decision-making process, underscoring our dedication to careful scrutiny and thorough analysis. The sales tax rate is
7.75%. The City receives 1% of all sales and use tax collected. All goods sold within the City are subject to sales tax except non-prepared food and prescription drugs. The sales tax rate at the City are broken down as follows:
State General Fund 3.94%
City of Seal Beach General Fund 1.00%
Countywide Transportation Tax 0.25%
County Mental Health 1.56%
Public Safety Augmentation Fund (Prop 172) 0.50%
County Transaction Tax (Measure M) 0.50%
Total Rate 7.75%
Budget Assumptions – Estimated revenues for Sales Tax for Fiscal Year 2024-25 and projections for Fiscal Year 2025- 26 were based on information prepared by the City’s sales tax consultant Hinderliter, de Llamas and Associates, a firm that specializes in sales and use tax analysis conducted using sales tax information provided to them by the California Department of Tax and Fee Administration (CDTFA). Sales tax revenue in FY 2025-26 is projected to remain relatively flat, as consumers continue to exhibit cautious spending behavior amid ongoing economic uncertainty and political instability, which is impacting overall market confidence. While e-commerce remains a strong retail channel, its growth has leveled off, limiting gains in local sales tax collections. Current assumptions also reflect growing concerns about a potential recession and the economic impact of new or increased tariffs—although a recession is not built into the forecast, these risks have contributed to a more conservative outlook for sales tax revenue in the upcoming fiscal year. $-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
Public Safety Sales Tax
Sales/Use Tax
77 UTILITY USERS TAX FY 2025-2026
Utility Users Tax (UUT) accounts for $5.4 million or 11.0% of Fiscal Year 2025-26 General Fund revenues which results in a $340,000 increase compared to the Amended Fiscal Year 2024-25 Budget. It represents Seal Beach’s fourth largest revenue source for the General Fund. The Utility Users Tax rate is charged to customers of electric, natural gas, and telecommunications companies to raise revenue for general governmental purposes of the City. The Utility Users Tax rate, which was lowered by the voters in 2014, is currently 10% of the customer’s applicable monthly charges. Beginning in January 2016 retailers that sell pre-paid wireless plans were required to collect the UUT at the point of sale. The rate for pre-paid wireless is capped at 9%. The utility companies collect the taxes and remit them to the City.
Budget Assumptions – The chart below illustrates the Utility Users Tax revenues continue to be a relatively stable and predictable revenue source. The City has a senior citizen exemption program for the Utility Users Tax. For the current fiscal year, the revenue is expected to remain relatively flat. The increase is due to rate increases from the utility companies and consistent user demand.
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
Utility User Tax
78 LICENSES AND PERMITS FY 2025-2026
Licenses and Permits account for $861,000 or 2.0% of Fiscal Year 2025-26 General Fund revenues which results in a decrease of $11,000 compared to Amended Fiscal Year 2024-25 Budget. Licenses and permits are issued for either regulatory or cost recover purposes, to applicants who conduct business activities within the City. Majority categories are building permits, electrical permits, and parking permits.
Budget Assumptions – The chart below illustrates the Licenses and Permits for the past ten years. Licenses and Permits are expected to stay relatively flat due to the continued economic uncertainty and rising labor and material costs. $-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000 Parking Permits
Issuance Permits
Plumbing Permits
Other Permits
Oil Production Licenses
Film Location Permits
Electrical Permits
Contractor Licenses
Building Permits
Animal License
79 OTHER REVENUES FY 2025-2026
FRANCHISE FEES
Franchise fees are imposed on various public utilities and account for $1.2 million or 2.0% of Fiscal Year 2025-26 General Fund revenues which results in a slight increase of $48,000 compared to the Amended Fiscal Year 2024-25 Budget. The franchise grants the public utilities the right to use public property for system infrastructure such as lines and pipes. It also grants exclusive rights to provide cable television within the City.
TRANSIENT OCCUPANCY TAX
Transient Occupancy Tax (TOT) (Hotel Tax) accounts for $1.9 million or 3.9% of Fiscal Year 2025-26 General Fund revenues which results in an increase of $40,000 compared to Amended Fiscal Year 2024-25 Budget. The approved rate for Transient Occupancy Tax is 12%. Severe declines beginning in Fiscal Year 2019-20 were due to the economic impacts of COVID-19 which continued to impact the hospitality industry into 2022. Hotel tax has increased beyond pre-pandemic levels due to the City’s desirable location attracting a greater number of visitors, including both business and leisure travelers. Growth remains flat as the City’s three hotels are at relative capacity.
CHARGES FOR SERVICES
Charges for Services account for $3.3 million or 6.9% of Fiscal Year 2025-26 General Fund revenues which results in a decrease of $97,758 compared to the Amended Fiscal Year 2024-25 Budget. This is due to slight reductions across all charges for services. Charges for services are used to recover costs of programs for specific end users. Programs provided through Community Services are typically subsidized by the General Fund to encourage participation. 80 SPECIAL REVENUES FY 2025-2026
STATE GAS TAX
The State of California collects 59.5 per gallon as of July 1, 2024, for vehicle fuel which is allocated to the State, Counties and Cities. The City allocation is distributed based on population. The Road Repair and Accountability Act of 2017 created the Road Maintenance and Rehabilitation Program (RMRA) to address deferred maintenance on highways, local streets, and roadway systems. The program is funded by a per-gallon motor fuel excise taxes that is adjusted annually for inflation.
TIDELANDS BEACH FUND – TRANSFER IN – GENERAL FUND SUBSIDY The Tidelands Beach Fund is required by the State of California and is used to account for all revenues derived from beach and pier operations in the City. Typically, the revenues generated at the beach and pier, such as beach parking revenues, and property rental do not fully cover the cost of operations. As a result, the Tidelands Beach Fund is generally subsidized by the General Fund as illustrated in the following graph. $-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
Gas Tax 2103
Gas Tax 2105
Gas Tax 2106
Gas Tax 2107
Gas Tax 2107.5
TCRF Loan Repayment
Interest on Investments
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
Transfer In - Operations
81 SPECIAL REVENUES FY 2025-2026
MEASURE M2
The Measure M “Local Turnback” revenues are part of the ½ cent sales tax increase approved by voters November 6, 1990, which would provide transportation funding through 2011. In November 2006, voters approved the continuation of the ½ cent sales tax through 2041. These funds can only be expended on street and highway improvements. The allocation of the ½ cent sales tax is based on the City’s population and on the City’s “Maintenance of Effort” and/or the minimum amount of General Fund funds expended on street and sidewalk maintenance. Each year the City must file a “Maintenance of Effort” report with the Orange County Transportation Authority (OCTA). The report itemizes the estimated expenses the City will spend with General Fund dollars on streets, storm drains and sidewalk repairs that include supplies, and salaries and benefits, and compares that figure with the County’s benchmark figure of minimum expenditures for street maintenance.
The City anticipates receipt of $657,483 from Measure M2 – Local Fairshare revenues for Fiscal Year 2025-26.
WATER REVENUES
The City’s Water Rate Schedule is tiered and based on consumption and meter size. Revenues for the Water Operations Fund are projected to be $6.2 million for Fiscal Year 2025-26. The Water Budget and Capital Improvement Program is being reviewed to properly schedule project delivery with funding availability.
SEWER REVENUES
The Sewer Fees are also tiered. Revenues for the Sewer Operations Fund are projected to be $2.3 million for Fiscal Year 2025-26. As with water the Sewer Fund is also being reviewed to properly schedule project delivery. $-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
Local Fairshare
Senior Mobility Program (SMP)
Interest on Investments
82 PERSONNEL SUMMARY
Amended Estimated Adopted
Actual Budget Actual Budget
POSITION FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
CITY COUNCIL
Council Member 5.00 5.00 5.00 5.00
Total City Council 5.00 5.00 5.00 5.00
Full-Time - - - -
Part-Time 5.00 5.00 5.00 5.00
CITY MANAGER
City Manager 1.00 1.00 1.00 1.00
Assistant City Manager 1.00 1.00 1.00 1.00
Executive Assistant 1.00 1.00 1.00 1.00
Management Analyst 2.00 2.00 2.00 2.00
Part-Time Employees (in FT equivalents) - - - 0.87
Total City Manager 5.00 5.00 5.00 5.87
Full-Time 5.00 5.00 5.00 5.00
Part-Time - - - 0.87
CITY CLERK
City Clerk 1.00 1.00 1.00 1.00
Deputy City Clerk 1.00 1.00 1.00 1.00
Part-Time Employees (in FT equivalents) 0.75 0.50 0.50 0.50 Total City Clerk 2.75 2.50 2.50 2.50
Full-Time 2.00 2.00 2.00 2.00
Part-Time 0.75 0.50 0.50 0.50
FINANCE
Director of Finance/City Treasurer 1.00 1.00 1.00 1.00
Accountant 1.00 1.00 1.00 1.00
Accounting Technician 3.00 2.00 2.00 2.00
Finance Manager 1.00 1.00 1.00 1.00
Management Analyst 1.00 1.00 1.00 1.00
Senior Account Technician 1.00 2.00 2.00 2.00
Part-Time Employees (in FT equivalents) 1.06 1.21 1.21 0.46 Total Finance Department 9.06 9.21 9.21 8.46
Full-Time 8.00 8.00 8.00 8.00
Part-Time 1.06 1.21 1.21 0.46
FY 2025-2026
83 PERSONNEL SUMMARY
Amended Estimated Adopted
Actual Budget Actual Budget
POSITION FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
FY 2025-2026
POLICE
Police Chief 1.00 1.00 1.00 1.00
Senior Accounting Technician 1.00 1.00 1.00 1.00
Community Services Officer - - - -
Executive Assistant 1.00 1.00 1.00 1.00
Police Services Manager 1.00 1.00 1.00 1.00
Management Analyst 1.00 - - -
IT Manager - 1.00 1.00 1.00
Police Captain 2.00 2.00 2.00 2.00
Police Civilian Investigator 1.00 1.00 1.00 1.00
Police Corporal 5.00 4.00 4.00 4.00
Police Lieutenant 2.00 2.00 2.00 2.00
Police Officer 25.00 25.00 25.00 25.00
Police Records Supervisor 1.00 1.00 1.00 1.00
Police Sergeant 5.00 6.00 6.00 6.00
Senior Community Services Officer 10.00 10.00 10.00 10.00 Part-Time Employees (in FT equivalents) 7.69 5.34 5.34 5.34 Total Police Department 63.69 61.34 61.34 61.34
Full-Time 56.00 56.00 56.00 56.00
Part-Time 7.69 5.34 5.34 5.34
COMMUNITY DEVELOPMENT
Director of Community Development 1.00 1.00 1.00 1.00
Associate Planner 1.00 1.00 1.00 1.00
Building Official 1.00 1.00 1.00 1.00
Building Inspector 1.00 1.00 1.00 1.00
Code Enforcement Officer 1.00 1.00 1.00 1.00
Planning Manager (Sr. Planner) 1.00 1.00 1.00 1.00
Senior Building Technician 1.00 1.00 1.00 1.00
Assistant Planner - 1.00 1.00 1.00
Management Analyst - 1.00 1.00 1.00
Total Community Development 7.00 9.00 9.00 9.00
Full-Time 7.00 9.00 9.00 9.00
Part-Time - - - -
84 PERSONNEL SUMMARY
Amended Estimated Adopted
Actual Budget Actual Budget
POSITION FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
FY 2025-2026
PUBLIC WORKS
Director of Public Works 1.00 1.00 1.00 1.00
Deputy Director of PW/City Engineer 1.00 1.00 1.00 1.00 Deputy Director of Public Works 1.00 1.00 1.00 1.00
Associate Engineer 1.00 1.00 1.00 1.00
Assistant Engineer 1.00 1.00 1.00 1.00
Executive Assistant 2.00 2.00 2.00 2.00
Fleet Maintenance Program Manager 1.00 1.00 1.00 1.00
Maintenance Services Supervisor 2.00 2.00 2.00 -
PW Superintendent - - - 1.00
Maintenance Worker 2.00 2.00 1.00 1.00
Management Analyst 1.00 1.00 1.00 1.00
Mechanic 1.00 1.00 1.00 1.00
Senior Maintenance Worker 6.00 6.00 7.00 7.00
Senior Water Operator 1.00 - 1.00 1.00
Water Services Supervisor 1.00 1.00 1.00 -
Senior Utilities Supervisor - - - 1.00
Water Operator 4.00 5.00 4.00 3.00
Cross Connection Specialist - - - 1.00
Part-Time Employees (in FT equivalents) 6.13 6.93 6.93 6.93 Total Public Works 32.13 32.93 32.93 31.93
Full-Time 26.00 26.00 26.00 25.00
Part-Time 6.13 6.93 6.93 6.93
COMMUNITY SERVICES
Recreation Manager 1.00 1.00 1.00 1.00
Community Services Coordinator 1.00 1.00 1.00 1.00
Recreation Specialist 3.00 3.00 3.00 3.00
Part-Time Employees (in FT equivalents) 2.44 4.20 4.20 4.72 Total Community Services 7.44 9.20 9.20 9.72
Full-Time 5.00 5.00 5.00 5.00
Part-Time 2.44 4.20 4.20 4.72
MARINE SAFETY
Marine Safety Chief 1.00 1.00 1.00 1.00
Marine Safety Lieutenant 1.00 1.00 1.00 1.00
Marine Safety Officer 2.00 2.00 2.00 2.00
Part-Time Employees (in FT equivalents) 19.21 19.00 19.00 18.10 Total Marine Safety 23.21 23.00 23.00 22.10
Full-Time 4.00 4.00 4.00 4.00
Part-Time 19.21 19.00 19.00 18.10
TOTAL FULL-TIME EMPLOYEES 155.28 157.18 157.18 155.92
Full-Time 113.00 115.00 115.00 114.00
Part-Time 42.28 42.18 42.18 41.92
*Note: Total full-time equivalents exclude Commissioners and Reserve Officers but includes Council Members 85 POSITION ALLOCATION PLAN
Adopted GeneralTidelands Water Sewer Other
DIVISION POSITION FY 2025-26 Vacant (101) (106) (501) (503) Various
CITY COUNCIL
101-0010 City Council Council Member 5.00 - 4.50 - 0.25 0.25 - Total City Council 5.00 - 4.50 - 0.25 0.25 -
CITY MANAGER
101-0011 City Manager City Manager 1.00 1.00 0.70 0.05 0.10 0.10 0.05 101-0011 City Manager Assistant City Manager 1.00 - 0.75 0.10 0.05 0.05 0.05 101-0014 City Manager Management Analyst 2.00 - 1.20 0.25 0.20 0.20 0.15 101-0011 City Manager Executive Assistant 1.00 - 0.80 0.10 0.05 0.05 - 101-0011 City Manager Office Specialist (Part-time) 0.75 - 0.67 - 0.04 0.04 - 101-0011 City Manager Intern (Part-time) 0.12 1.00 0.10 0.02 Total City Manager 5.87 2.00 4.22 0.50 0.44 0.44 0.27
CITY CLERK
101-0012 City Clerk/Election City Clerk 1.00 - 0.80 - 0.15 0.05 - 101-0012 City Clerk/Election Deputy City Clerk 1.00 - 0.75 - 0.15 0.10 - 101-0012 City Clerk/Election Office Specialist (Part-time) 0.50 - 0.40 - 0.08 0.02 - Total City Clerk 2.50 - 1.95 - 0.38 0.17 -
FINANCE
101-0017 Finance Director of Finance/City Treasurer 1.00 - 0.70 - 0.15 0.15 - 101-0017 Finance Finance Manager 1.00 - 0.70 - 0.15 0.15 - 101-0017 Finance Accountant 1.00 - 0.60 - 0.20 0.20 -
101-0017 Finance Senior Accounting Technician (Payroll) 1.00 - 0.85 - 0.10 0.05 - 101-0017 Finance Senior Accounting Technician (Utility) 1.00 - - - 0.60 0.40 - 101-0017 Finance Management Analyst 1.00 1.00 0.60 - 0.30 0.10 - 101-0017 Finance Account Technician (A/P) 1.00 - 0.70 - 0.20 0.10 - 101-0017 Finance Account Technician 1.00 - 0.50 - 0.25 0.25 - 101-0017 Finance Accounting Technician (Part-time) 0.46 0.46 0.28 - 0.09 0.09 - Total Finance Department 8.46 1.46 4.93 - 2.04 1.49 -
POLICE
101-0021 EOC Police Sergeant 1.00 - 1.00 - - - -
101-0022 Field Services Police Chief 1.00 - 1.00 - - - - 101-0022 Field Services Police Captain 2.00 - 2.00 - - - - 101-0022 Field Services Police Lieutenant 2.00 - 2.00 - - - - 101-0022 Field Services Police Sergeant 5.00 - 5.00 - - - - 101-0022 Field Services Police Corporal 4.00 - 4.00 - - - - 101-0022 Field Services Police Officer 22.00 - 22.00 - - - - 101-0023 Support Services Executive Assistant 1.00 - 1.00 - - - - 101-0023 Support Services Senior Accounting Technician 1.00 - 1.00 - - - - 101-0023 Support Services Senior CSO 2.00 - 2.00 - - - - 101-0023 Support Services IT Manager 1.00 - 1.00 - - - - 101-0023 Support Services Civilian Investigator 1.00 - 1.00 - - - - 101-0023 Support Services Records Supervisor 1.00 - 1.00 - - - - 101-0023 Support Services Police Aide (Part-time) 0.75 - 0.75 - - - - 101-0023 Support Services Crossing Guard (Part-time) 2.34 - 2.34 - - - - 101-0025 Parking Enforcement Senior CSO 6.00 1.00 6.00 - - - - 101-0025 Parking Enforcement Police Services Manager 1.00 - 1.00 - - - - 101-0025 Parking Enforcement Police Aide (Part-time) 2.25 - 2.25 - - - - 101-0036 Animal Control Senior CSO 2.00 2.00
106-0825 Beach Operations Police Officer 2.00 - 0.75 1.25 - - - 216-0371 Field Services Police Officer 1.00 - - - - - 1.00 Total Police Department 61.34 1.00 59.09 1.25 - - 1.00
DEPARTMENT
Funds Allocation
FY 2025-2026
86 POSITION ALLOCATION PLAN
Adopted GeneralTidelands Water Sewer Other
DEPARTMENT DIVISION POSITION FY 2025-26 Vacant (101) (106) (501) (503) Various Funds Allocation
FY 2025-2026
COMMUNITY DEVELOPMENT
101-0030 Planning Director of Comm. Dev. 1.00 - 1.00 - - - - 101-0030 Planning Planning Manager 1.00 - 1.00 - - - -
101-0030 Planning Associate Planner 1.00 - 1.00 - - - - 101-0030 Planning Assistant Planner 1.00 0.60 - - - 0.40 101-0030 Planning Management Analyst 1.00 - 1.00 - - - - 101-0031 Building & Safety Building Official (Contract) 1.00 1.00 1.00 - - - - 101-0031 Building & Safety Code Enforcement Officer 1.00 - 1.00 - - - - 101-0031 Building & Safety Building Inspector (Contract) 1.00 1.00 1.00 - - - - 101-0031 Building & Safety Senior Building Technician (Contract) 1.00 - 1.00 - - - - Total Community Development 9.00 2.00 8.60 - - - 0.40
PUBLIC WORKS
101-0042 Admin & Engineering Director of Public Works 1.00 - 0.55 0.05 0.20 0.20 - 101-0042 Admin & Engineering Dep. Dir. of PW/City Engineer 1.00 - 0.60 0.10 0.15 0.15 - 101-0042 Admin & Engineering Associate Engineer 1.00 - 0.70 0.10 0.10 0.10 - 101-0042 Admin & Engineering Assistant Engineer 1.00 1.00 0.75 0.05 0.10 0.10 - 101-0042 Admin & Engineering Executive Assistant 1.00 - 0.75 0.05 0.10 0.10 - 101-0043 Public Works Yard Executive Assistant 1.00 - 0.60 0.10 0.15 0.15 - 101-0043 Public Works Yard Maintenance Services Supervisor - - - - - - - 101-0043 Public Works Yard Maintenance Aide (Part-time) 4.40 0.75 2.85 0.68 0.61 0.26 - 101-0043 Public Works Yard Management Analyst 1.00 - 0.40 0.05 0.30 0.25 - 101-0044 Public Works Yard Deputy Director of Public Works 1.00 - 0.40 0.10 0.25 0.25 - 101-0044 Public Works Yard Sr. Maintenance Worker 3.00 - 2.70 0.30 - - 101-0052 Public Works Yard PW Superintendent 1.00 - 0.65 0.10 - - 0.25 101-0050 Public Works Yard Fleet Maint. Program Manager 1.00 - 0.80 - 0.10 0.10 - 101-0050 Public Works Yard Mechanic 1.00 - 0.80 - 0.10 0.10 - 501-0900 Field Operations Sr. Utilities Supervisor 1.00 - 0.10 - 0.60 0.30 - 501-0900 Field Operations Water Operator 3.00 - 0.20 - 1.90 0.90 - 501-0900 Field Operations Senior Water Operator 1.00 - 0.10 - 0.60 0.30 - 501-0900 Field Operations Cross Connection Specialist 1.00 - - - 0.90 0.10 - 106-0863 Beach Operations Sr. Maintenance Worker 2.00 - 1.00 1.00 - - - 106-0863 Beach Operations Maintenance Aide (Part-time) 1.63 - 0.09 1.54 - - - 106-0863 Beach Operations Maintenance Worker (Part-time) 0.90 - 0.90 - - - - 503-0925 Field Operations Sr. Maintenance Worker 2.00 - - - 2.00 503-0925 Field Operations Maintenance Worker 1.00 - 0.10 - 0.60 0.30 - Total Public Works 31.93 1.75 15.04 4.22 6.76 5.66 0.25
COMMUNITY SERVICES
101-0070 Recreation Admin Recreation Manager 1.00 - 1.00 - - - - 101-0070 Recreation Admin Community Services Coordinator 1.00 - 1.00 - - - - 101-0070 Recreation Admin Recreation Specialist 2.00 1.00 2.00 - - - - 101-0070 Recreation Admin Recreation Coordinator (Part-time) 0.99 0.99 0.99 101-0071 Sports Recreation Specialist (Part-time) 0.75 - 0.75 - - - - 101-0074 Tennis Center Recreation Specialist 1.00 - 1.00 - - - - 101-0074 Tennis Center Recreation Specialist (Part-time) 2.98 - 2.98 - - - - Total Community Services 9.72 1.99 9.72 - - - -
87 POSITION ALLOCATION PLAN
Adopted GeneralTidelands Water Sewer Other
DEPARTMENT DIVISION POSITION FY 2025-26 Vacant (101) (106) (501) (503) Various Funds Allocation
FY 2025-2026
MARINE SAFETY
101-0073 Aquatics Pool Guard (Part-time) 3.17 0.24 3.17 - - - - 101-0073 Aquatics Swim Instructor (Part-time) 0.29 - 0.29 - - - - 101-0073 Aquatics Aquatics Coordinator (Part-time) 0.94 - 0.94 - - - - 106-0828 Aquatics Beach Operation Supervisor (Part-time) 1.32 - 1.32 - - - 106-0828 Tidelands Marine Safety Chief 1.00 - - 1.00 - - - 106-0828 Tidelands Marine Safety Lieutenant 1.00 - - 1.00 - - - 106-0828 Tidelands Marine Safety Officer 2.00 - - 2.00 - - - 106-0828 Tidelands Marine Safety Lifeguard (Part-time) 12.38 1.92 - 12.38 - - - Total Marine Safety 22.10 2.16 4.40 17.70 - - -
TOTAL ALL DEPARTMENTS FULL-TIME EQUIVALENTS 155.92 12.36 112.45 23.67 9.87 8.01 1.92 *Note: Total full-time equivalents exclude Commissioners and Reserve Officers but includes Council Members 88 CITY COUNCIL FY 2025-2026
MANAGING DEPARTMENT HEAD: City Council
MISSION STATEMENT
The City Council serves as the governing body that addresses the current and future needs of the City. Always mindful of the needs, interests, and concerns of the City’s constituents, the Council will operate an open and responsive government, establishing City policies and legislation that promote the best interests of its citizens, businesses, community organizations, and visitors while keeping quality of life a priority. City Council also participates in a wide variety of community and regional activities and spends a considerable amount of time with residents, business owners, and community stakeholders.
PRIMARY ACTIVITIES
City Council – 0010
The City Council reviews and sets policy on issues affecting the City; enacts laws and directs actions as required to provide for the general welfare of the community through programs, services, and activities; creates sustainable revenue for essential City services; provides policy guidance to City staff; adopts and monitors the annual operating and capital improvement budgets; makes appointments to vacancies on various commissions and committees; monitors legislative activity that has a financial impact on the City; provides City policy and input on local, state, and federal matters affecting Seal Beach.
OBJECTIVES
• To provide policy leadership for the community and administration on issues affecting the health, safety, and welfare of Seal Beach.
• To ensure that the City maintains a sustainable revenue base to support essential City services. • To allocate resources in accordance with the needs of the community while understanding that citizen expectations for services will continue to exceed the available funding. 89 CITY COUNCIL
Department Organization
FY 2025-2026
Residents of
Seal Beach
Nathan Steele
Mayor Pro Tem
DISTRICT 5
Lisa Laundau
Mayor
DISTRICT 3
Joe Kalmick
Council Member
DISTRICT 1
Ben Wong
Council Member
DISTRICT 2
Patty Senecal
Council Member
DISTRICT 4
90 CITY COUNCIL
Summary of Appropriations by Program
Amended Estimated Adopted
Actual Budget Actual Budget
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
EXPENDITURES BY PROGRAM
City Council - 0010
Personnel Services $ 33,687 $ 33,298 $ 34,198 $ 33,297
Maintenance and Operations 140,759 90,037 95,125 168,550 Subtotal 174,446 123,335 129,323 201,847
TOTAL
Personnel Services 33,687 33,298 34,198 33,297
Maintenance and Operations 140,759 90,037 95,125 168,550 TOTAL $ 174,446 $ 123,335 $ 129,323 $ 201,847
EXPENDITURES BY FUND
101 General Fund $ 174,446 $ 123,335 $ 129,323 $ 201,847 TOTAL $ 174,446 $ 123,335 $ 129,323 $ 201,847
FY 2025-2026
91 CITY COUNCIL
PROGRAM: 0010 City Council
FUND: 101 General Fund
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
PERSONNEL SERVICES
Part-Time Salaries 101-100-0010-50030 $ 32,786 $ 32,400 $ 33,300 $ 32,400 PARS Retirement 101-100-0010-50540 426 421 421 421
Medicare Insurance 101-100-0010-50570 475 477 477 476
TOTAL PERSONNEL SERVICES $ 33,687 $ 33,298 $ 34,198 $ 33,297
MAINTENANCE AND OPERATIONS
Council Discretionary - District 1 101-100-0010-51101 $ 2,759 $ 10,120 $ 10,120 $ 20,000 Council Discretionary - District 2 101-100-0010-51102 33,949 10,120 10,120 20,000 Council Discretionary - District 3 101-100-0010-51103 20,248 10,120 10,120 20,000 Council Discretionary - District 4 101-100-0010-51104 16,349 10,120 10,120 20,000 Council Discretionary - District 5 101-100-0010-51105 - 120 120 20,000 Office Supplies 101-100-0010-51200 976 1,000 1,100 1,000 Memberships and Dues 101-100-0010-51230 19,480 22,437 27,425 29,550 Training and Meetings 101-100-0010-51240 14,721 5,000 5,000 15,000 Contract Professional 101-100-0010-51280 32,081 20,000 20,000 20,000 Special Departmental 101-100-0010-52200 196 1,000 1,000 3,000 TOTAL MAINTENANCE AND OPERATIONS $ 140,759 $ 90,037 $ 95,125 $ 168,550 TOTAL EXPENDITURES $ 174,446 $ 123,335 $ 129,323 $ 201,847 Explanation of Significant Accounts:
Memberships and Dues 101-100-0010-51230
Training and Meetings 101-100-0010-51240
Special Departmental 101-100-0010-52200
Contract Professional 101-100-0010-51280 Strategic Workshops, Consultant services FY 2025-2026
Southern California Association of Government, League of California Cities, Orange County Council of Governments, and Miscellaneous
Meetings and training include, but not limited to annual training conferences, mileage, and general meetings of the City Council
Community meetings, branded merchandise,
miscellaneous events
92 CITY COUNCIL
Summary of Appropriations by Account
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
PERSONNEL SERVICES
Part-Time Salaries 50030 $ 32,786 $ 32,400 $ 33,300 $ 32,400 PARS Retirement 50540 426 421 421 421
Medicare Insurance 50570 475 477 477 476
TOTAL PERSONNEL SERVICES 33,687 33,298 34,198 33,297
MAINTENANCE AND OPERATIONS
Council Discretionary - District 1 51101 2,759 10,120 10,120 20,000 Council Discretionary - District 2 51102 33,949 10,120 10,120 20,000 Council Discretionary - District 3 51103 20,248 10,120 10,120 20,000 Council Discretionary - District 4 51104 16,349 10,120 10,120 20,000 Council Discretionary - District 5 51105 - 120 120 20,000 Office Supplies 51200 976 1,000 1,100 1,000
Memberships and Dues 51230 19,480 22,437 27,425 29,550
Training and Meetings 51240 14,721 5,000 5,000 15,000
Contract Professional 51280 32,081 20,000 20,000 20,000 Special Departmental 52200 196 1,000 1,000 3,000
TOTAL MAINTENANCE AND OPERATIONS 140,759 90,037 95,125 168,550 TOTAL EXPENDITURES $ 174,446 $ 123,335 $ 129,323 $ 201,847 FY 2025-2026
93 This Page Intentionally Blank
94 CITY MANAGER FY 2025-2026
MANAGING DEPARTMENT HEAD: City Manager
MISSION STATEMENT
Appointed by the City Council, the City Manager serves as the chief administrative officer of the City, responsible for providing effective municipal services in accordance with City Council Policies, the Municipal Code, and provisions of the City Charter. The City Manager enforces all municipal laws and regulations for the benefit of the community, providing oversight of the overall planning of City programs, administration of the Human Resources division, administration of the City’s Risk Management program including public liability insurance and workers’ compensation insurance, administration of the Information Technology program which is responsible for the operations, maintenance, deployment, and utilization of all City computers, and administration of the refuse franchise agreement and related trash and recycling programs and mandates .
PRIMARY ACTIVITIES
City Manager – 0011
The City Manager’s Office provides the administration of municipal services by effectively directing all City activities, finances, and personnel. Contract administration, risk management, legislation, advocacy activities, public information and community engagement, personnel services, City Council agenda review and finalization, website operation, srant applications, refuse franchise agreement management, property management, and workers compensation administration are direct functions of this office.
Human Resources – 0014
Human Resources provides the full range of traditional and core human resources services for all full-time and part-time employees and include: recruitment and selection, classification and compensation systems, employee development and training, and labor/employee relations. Responsibilities include: administer group health and welfare benefits and retirement plans for active employees and retirees; make recommendations regarding the enforcement and administration of Personnel Rules, Memorandum of Understanding policies, and state and federal employment legislation; onboard and offboard employes and process required paperwork; and complete required reporting and documentation.
Risk Management – 0018
The City’s Risk Management Program includes administration of the City’s insurance programs through use of the California Joint Powers Insurance Authority (CJPIA) as well as the coordination of claims processing between the City and CJPIA.
Responsibilities include: administer comprehensive loss prevention programs that incorporate current practices and philosophies most effective in preventing injuries, liabilities and damage to City equipment, vehicles, and materials; identify and minimize exposures that could result in financial loss to the City; and provide City representation in claims litigation.
Worker’s compensation insurance reflects cost of insurance premiums, claims administration and claims settlement. Public liability covers insurance costs, claims administration and claims settlement for any liability incurred against the City.
Information Systems – 0020
Information Systems is responsible for network administration; software development and installation; maintenance of hardware and software, including upgrade and replacement; and the support and oversight of all technology-related products and services for all departments, including the Police Department. Information Systems is a joint effort between City staff and an IT contract provider. Information Systems manages the networking resources of the City and also operates and monitors computer equipment in support of both Public Safety and general City services. The City’s IT contract provider also coordinates systems implementations, maintenance, and processing solutions for ad hoc data processing requests in networked client-server and internet environments.
95 CITY MANAGER FY 2025-2026
Refuse – 0051
Refuse services provide residents with weekly trash collection and implement required state programs related to waste and recycling .
OBJECTIVES
• Enforce all laws and ordinances as prescribed in the City Charter and the Municipal Code • Promote the efficient administration of all City departments • Formulate and submit recommended actions concerning policy issues to City Council • Improve service delivery to residents in a cost-effective manner • Ensure that the City Budget is balanced, providing for a healthy reserve as prescribed by City Council policy and to identify future sources of revenues for unfunded necessities of the City • Ensure that the City’s interests are effectively represented in decisions made by other governmental agencies • Protect the City’s assets through cost-effective risk management services • Protect public and employee safety
• Recommend changes to all departments to remove City from possible liability • Stay current in knowledge of principles, practices, and methods of safety and loss prevention as well as state and federal laws relating to health and safety, including CAL/OSHA • Provide City insurance coverage without interruption and to ensure that all City agreements provide for adequate liability and worker’s compensation coverage
• Provide effective services to all City employees related to information system needs. • Advise and implement computer software and equipment for the City to continue to serve the citizens of the City of Seal Beach
96 CITY MANAGER
Department Organization
FY 2025-2026
Risk Management
Human Resources
Information Systems
City Administration
City Manager
97 CITY MANAGER
Summary of Appropriations by Program
Amended Estimated Adopted
Actual Budget Actual Budget
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
EXPENDITURES BY PROGRAM
City Manager - 0011
Personnel Services $ 628,133 $ 630,657 $ 643,456 $ 764,660 Maintenance and Operations 76,060 137,225 118,275 73,037 Subtotal 704,193 767,882 761,731 837,697
Human Resources - 0014
Personnel Services 249,038 344,131 351,026 402,685
Maintenance and Operations 63,823 139,778 107,300 155,450 Subtotal 312,861 483,909 458,326 558,135
Risk Management - 0018
Maintenance and Operations 2,687,535 2,809,528 2,880,745 3,162,913 Subtotal 2,687,535 2,809,528 2,880,745 3,162,913
Information Systems - 0020
Maintenance and Operations 698,348 - - -
Capital Outlay 59,534 - - -
Subtotal 757,883 - - -
Centennial - 211
Capital Outlay - 52,284 52,284 -
Subtotal - 52,284 52,284 -
TOTAL
Personnel Services 877,171 974,788 994,482 1,167,345
Maintenance and Operations 3,525,766 3,086,531 3,106,320 3,391,400 Capital Outlay 59,534 52,284 52,284 -
TOTAL $ 4,462,471 $ 4,113,603 $ 4,153,086 $ 4,558,745
EXPENDITURES BY FUND
General Fund - 101 $ 4,358,682 $ 3,906,819 $ 3,944,541 $ 4,447,268 Special Projects - 103 - 52,284 52,284 -
Waste Management Act - 104 44,255 154,500 156,261 111,477 IT Replacement - 602 59,534 - - -
TOTAL $ 4,462,471 $ 4,113,603 $ 4,153,086 $ 4,558,745
FY 2025-2026
98 CITY MANAGER
PROGRAM: 0011 City Manager
FUND: 101 General Fund
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
PERSONNEL SERVICES
Regular Salaries - Non-Sworn 101-110-0011-50020 $ 362,471 $ 313,966 $ 294,757 $ 384,527 Part-Time Salaries 101-110-0011-50030 1,257 - 11,153 17,049 Auto Allowance 101-110-0011-50130 5,251 3,966 5,038 3,600 Cell Phone Allowance 101-110-0011-50140 1,427 1,032 1,445 1,485 Cafeteria Taxable 101-110-0011-50170 903 1,294 2,497 1,555 Vacation Buy/Payout 101-110-0011-50190 21,856 21,722 20,363 14,350 Sick Payout 101-110-0011-50200 300 - 35,001 -
Medical Waiver 101-110-0011-50210 - - 1,144 1,314
Health and Wellness Program 101-110-0011-50220 1,225 1,171 1,171 1,238 Tuition Reimbursement 101-110-0011-50500 10,314 12,000 12,000 1,500 Deferred Compensation 101-110-0011-50520 21,189 13,389 21,358 16,368 PERS Retirement 101-110-0011-50530 125,579 146,261 134,422 192,418 PARS Retirement 101-110-0011-50540 149 - 145 222
Medical Insurance 101-110-0011-50550 27,516 31,195 15,982 38,352 AFLAC Insurance - Cafeteria 101-110-0011-50560 254 157 159 - Medicare Insurance 101-110-0011-50570 5,960 5,154 5,658 6,388 Life and Disability 101-110-0011-50580 1,736 1,850 1,850 1,808 Flexible Spending - Cafeteria 101-110-0011-50600 - - 52 96 TOTAL PERSONNEL SERVICES $ 587,389 $ 553,157 $ 564,195 $ 682,270
MAINTENANCE AND OPERATIONS
Office Supplies 101-110-0011-51200 $ 2,004 $ 3,000 $ 3,000 $ 3,000 Memberships and Dues 101-110-0011-51230 9,379 3,225 3,225 3,150 Training and Meetings 101-110-0011-51240 4,408 4,000 2,000 7,800 Contract Professional 101-110-0011-51280 44,280 40,000 23,050 20,000 Special Departmental 101-110-0011-52200 12,478 10,000 10,000 10,000 TOTAL MAINTENANCE AND OPERATIONS $ 72,549 $ 60,225 $ 41,275 $ 43,950 TOTAL EXPENDITURES $ 659,938 $ 613,382 $ 605,470 $ 726,220 Explanation of Significant Accounts:
Memberships and Dues 101-110-0011-51230
Training and Meetings 101-110-0011-51240
Contract Professional 101-110-0011-51280
Special Departmental 101-110-0011-52200
OCCMA, ICMA, CCMF, CAPIO, MMASC,League of CA
Cities, and News Subscription
League of CA Cities, OCCMA, CAPIO, CJPIA, MMASC, and
ICMA and solid waste training
Staff engagement events,Pop up City Hall,
Halloween,Christmas Parade, and Miscelleanous community events
FY 2025-2026
Consultant Services and Legislative Affairs
99 CITY MANAGER
PROGRAM: 0014 Human Resources
FUND: 101 General Fund
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
PERSONNEL SERVICES
Regular Salaries - Non-Sworn 101-110-0014-50020 $ 161,468 $ 195,063 $ 196,708 $ 229,845 Part-Time Salaries 101-110-0014-50030 - - - 16,137
Auto Allowance 101-110-0014-50130 1,285 2,070 2,263 600 Cell Phone Allowance 101-110-0014-50140 547 705 980 1,020 Cafeteria Taxable 101-110-0014-50170 2,130 1,553 1,919 2,188 Vacation Buy/Payout 101-110-0014-50190 10,960 14,878 14,878 14,209 Sick Buy/Payout 101-110-0014-50200 - - 7,000 -
Medical Waiver 101-110-0014-50200 - - 409 1,022
Health and Wellness Program 101-110-0014-50220 255 743 743 830 Tuition Reimbursement 101-110-0014-50500 - - - 1,800
Deferred Compensation 101-110-0014-50520 5,476 7,166 8,944 7,827 PERS Retirement 101-110-0014-50530 46,635 96,253 94,548 98,838 PARS Retirement 101-110-0014-50540 - - - 210
Medical Insurance 101-110-0014-50550 16,598 21,151 17,712 22,651 AFLAC Insurance - Cafeteria 101-110-0014-50560 191 188 190 - Medicare Insurance 101-110-0014-50570 2,606 3,213 3,511 3,962 Life and Disability 101-110-0014-50580 887 1,148 1,148 1,379 Flexible Spending - Cafeteria 101-110-0014-50600 - - 73 168 TOTAL PERSONNEL SERVICES $ 249,038 $ 344,131 $ 351,026 $ 402,685
MAINTENANCE AND OPERATIONS
Office Supplies 101-110-0014-51200 $ 549 $ 1,000 $ 1,000 $ 1,000 Memberships and Dues 101-110-0014-51230 2,790 6,000 4,500 6,500 Training and Meetings 101-110-0014-51240 874 2,000 1,500 3,000 Contract Professional 101-110-0014-51280 59,555 130,478 100,000 144,950 Special Departmental 101-110-0014-52200 54 300 300 -
TOTAL MAINTENANCE AND OPERATIONS $ 63,823 $ 139,778 $ 107,300 $ 155,450 TOTAL EXPENDITURES $ 312,861 $ 483,909 $ 458,326 $ 558,135 Explanation of Significant Accounts:
Memberships and Dues 101-110-0014-51230
Training and Meetings 101-110-0014-51240
Contract Professional Services 101-110-0014-51280
OCHRC, Liebert Cassidy Whitmore, SHRM, CalPELRA,
PARMA
CalPELRA, CalPERS, Liebert Cassidy Whitmore
Employee Assistance Program, FSA Services, ACA
Compliance, Unemployment Claims Management, Livescan
services, Employee Medical Screening, Industrial Disability Retirement/Worker's Compensation, Recruitment Services, Class & Comp Survey, and HR Consulting Services
FY 2025-2026
100
CITY MANAGER
PROGRAM: 0018 Risk Management
FUND: 101 General Fund
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
MAINTENANCE AND OPERATIONS
General Liability 101-110-0018-51810 $ 1,099,905 $ 1,125,906 $ 1,132,971 $ 1,238,524 Property Insurance Premium 101-110-0018-51820 528,568 533,622 547,774 536,568 Workers' Compensation 101-110-0018-51830 1,059,062 1,150,000 1,200,000 1,387,821 TOTAL MAINTENANCE AND OPERATIONS $ 2,687,535 $ 2,809,528 $ 2,880,745 $ 3,162,913 TOTAL EXPENDITURES $ 2,687,535 $ 2,809,528 $ 2,880,745 $ 3,162,913 Explanation of Significant Accounts:
General Liability 101-110-0018-51810
Property Insurance Premium 101-110-0018-51820
Workers' Compensation 101-110-0018-51830
Annual Insurance Premium, Alliant Insurance, and Pollution Legal Liability
Annual Insurance Premium - Joint Powers Insurance
Authority (JPIA)
Annual Insurance Premium - Joint Powers Insurance
Authority (JPIA)
FY 2025-2026
101
CITY MANAGER
PROGRAM: 0020 Information Systems
FUND: 101 General Fund
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
MAINTENANCE AND OPERATIONS
Office and Technology Resources 101-110-0020-51250 $ 47,517 $ - $ - $ - Contract Professional 101-110-0020-51280 541,072 - - -
Principal Payments 101-110-0020-58000 99,297 - - -
Interest Payments 101-110-0020-58500 10,462 - - -
TOTAL MAINTENANCE AND OPERATIONS $ 698,348 $ - $ - $ -
TOTAL EXPENDITURES $ 698,348 $ - $ - $ -
Explanation of Significant Accounts:
Office and Technology Resources 101-110-0020-51250
Contract Professional 101-110-0020-51280
Equipment and peripherals, IT misc.
IT software licensing, warranty renewals, phones, website hosting and maintenance, and phone and internet service providers.
FY 2025-2026
* Information Technology has been moved to Non-Departmental in anticipation of the City-wide IT Master Plan 102
CITY MANAGER
PROGRAM: 0211 Centennial
FUND: 103 Special Projects
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
CAPITAL OUTLAY
Capital Projects - Centennial 103-110-0211-55000 $ - $ 52,284 $ 52,284 $ - TOTAL CAPITAL OUTLAY $ - $ 52,284 $ 52,284 $ -
TOTAL EXPENDITURES $ - $ 52,284 $ 52,284 $ -
FY 2025-2026
103
CITY MANAGER
PROGRAM: 0011 City Manager
FUND: 104 Waste Management Act
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
PERSONNEL SERVICES
Regular Salaries - Non-Sworn 104-110-0011-50020 $ 24,557 $ 42,802 $ 41,669 $ 47,557 Part-Time Salaries 104-110-0011-50030 956 - - 912
Overtime - Part-Time 104-110-0011-50070 87 - - -
Auto Allowance 104-110-0011-50130 338 594 698 300
Cell Phone Allowance 104-110-0011-50140 89 168 227 240
Cafeteria Taxable 104-110-0011-50170 103 259 279 473
Vacation Buy/Payout 104-110-0011-50190 1,895 3,313 3,313 2,248 Sick Buy/Payout 104-110-0011-50200 - - 3,500 -
Health and Wellness Program 104-110-0011-50220 210 152 152 160 Tuition Reimbursement 104-110-0011-50500 - - - 300
Deferred Compensation 104-110-0011-50520 1,091 1,851 2,540 1,960 PERS Retirement 104-110-0011-50530 8,373 23,414 22,326 21,846 PARS Retirement 104-110-0011-50540 17 - - 12
Medical Insurance 104-110-0011-50550 2,417 3,993 3,406 5,314 AFLAC Insurance - Cafeteria 104-110-0011-50560 13 31 32 - Medicare Insurance 104-110-0011-50570 417 710 894 779
Life and Disability 104-110-0011-50580 182 213 213 242
Flexible Spending - Cafeteria 104-110-0011-50600 - - 12 48 TOTAL PERSONNEL SERVICES $ 40,744 $ 77,500 $ 79,261 $ 82,390 Membership and Dues 104-110-0011-51230 $ - $ - $ - $ 225 Training and Meetings 104-110-0011-51240 - - - 1,200
Contract Professional 104-110-0011-51280 767 67,000 67,000 22,662 Equipment and Materials 104-110-0011-52100 2,744 10,000 10,000 5,000 TOTAL MAINTENANCE AND OPERATIONS 3,511 77,000 77,000 29,087 TOTAL EXPENDITURES $ 44,255 $ 154,500 $ 156,261 $ 111,477 Explanation of Significant Accounts:
Equipment and Materials 104-110-0011-52100
Contract Professional 104-110-0011-51280
MAINTENANCE AND OPERATION
Equipment and materials, outreach, educational training, reprographics and literature
Regulatory compliance support, contract negotiations, public education and outreach
FY 2025-2026
104
CITY MANAGER
PROGRAM: 0020 Information Systems
FUND: 602 Information Technology Replacement Fund
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
CAPITAL OUTLAY
Capital Projects 602-110-0020-55000 $ 36,694 $ - $ - $ - Transfer Out - CIP 602-110-0020-59100 22,840 - - -
TOTAL CAPITAL OUTLAY $ 59,534 $ - $ - $ -
TOTAL EXPENDITURES $ 59,534 $ - $ - $ -
Explanation of Significant Accounts:
Capital Projects - IT 602-110-0020-55000
FY 2025-2026
Implementation of Tyler Incode and other IT infrastrucure improvement projects
* Information Technology has been moved to Non-Departmental in anticipation of the City-wide IT Master Plan 105
CITY MANAGER
Summary of Appropriations by Account
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
PERSONNEL SERVICES
Regular Salaries - Non-Sworn 50020 $ 548,496 $ 551,831 $ 533,134 $ 661,929 Part-Time Salaries 50030 2,213 - 11,153 34,098
Overtime - Part-Time 50070 87 - - -
Auto Allowance 50130 6,873 6,630 7,999 4,500
Cell Phone Allowance 50140 2,063 1,905 2,652 2,745
Cafeteria Taxable 50170 3,137 3,106 4,695 4,216
Vacation Buy/Payout 50190 34,711 39,913 38,554 30,807
Sick Buy/Payout 50200 300 - 45,501 -
Medical Waiver 50210 - - 1,553 2,336
Health and Wellness Program 50220 1,690 2,066 2,066 2,228 Tuition Reimbursement 50500 10,314 12,000 12,000 3,600
Deferred Compensation 50520 27,755 22,406 32,842 26,155 PERS Retirement 50530 180,587 265,928 251,296 313,102
PARS Retirement 50540 166 - 145 443
Medical Insurance 50550 46,532 56,339 37,100 66,317
AFLAC Insurance - Cafeteria 50560 457 376 381 -
Medicare Insurance 50570 8,983 9,077 10,063 11,129
Life and Disability 50580 2,805 3,211 3,211 3,428
Flexible Spending - Cafeteria 50600 - - 137 312
TOTAL PERSONNEL SERVICES 877,171 974,788 994,482 1,167,345
MAINTENANCE AND OPERATIONS
Office Supplies 51200 2,554 4,000 4,000 4,000
Memberships and Dues 51230 12,169 9,225 7,725 9,875
Training and Meetings 51240 5,283 6,000 3,500 12,000
Contract Professional 51280 645,675 237,478 190,050 187,612 General Liability 51810 1,099,905 1,125,906 1,132,971 1,238,524 Property Insurance Premium 51820 528,568 533,622 547,774 536,568 Workers' Compensation 51830 1,059,062 1,150,000 1,200,000 1,387,821 Equipment and Materials 52100 2,744 10,000 10,000 5,000 Special Departmental 52200 12,531 10,300 10,300 10,000
Principal Payments 58000 99,297 - - -
Interest Payments 58500 10,462 - - -
Transfer Out - CIP 59100 22,840 - - -
TOTAL MAINTENANCE AND OPERATIONS 3,548,606 3,086,531 3,106,320 3,391,400
CAPITAL OUTLAY
Capital Projects 55000 36,694 52,284 52,284 -
TOTAL CAPITAL OUTLAY 36,694 52,284 52,284 -
TOTAL EXPENDITURES $ 4,462,471 $ 4,113,603 $ 4,153,086 $ 4,558,745 FY 2025-2026
106
CITY CLERK FY 2025-2026
MANAGING DEPARTMENT HEAD: City Clerk
MISSION STATEMENT
The City Clerk's Office is dedicated to accurately recording and archiving the actions of the City Council, Boards, Commissions and/or Committees; and provides clear, concise and transparent information to the public, City Council, City staff and constituents. The City Clerk’s duties and responsibilities are legally mandated by the City Charter, City Municipal Code, and various codes of the State of California. The City Clerk is appointed by the City Manager and a full-time employee of the City.
PRIMARY ACTIVITIES
City Clerk – 0012
The City Clerk manages all activities in the clerk's office; attends all meetings of the City Council, Planning Commission and other meetings as requested by the City Manager. The City Clerk is also responsible for maintaining an accurate record of the actions from the meetings; maintains all meeting minutes and official documents, including ordinances, resolutions, contracts/agreements, written public comments, speaker cards and documents recorded with the County. Additionally, the City Clerk processes amendments to the Municipal Code; certifies official and legal documents; manages legal publications; receives/opens bids; administers oaths; custodian of the official City seal; receives, reviews and processes Fair Political Practices Commission (FPPC) forms; receives claims against the City, subpoenas and summons; fulfills requests for information to the public; and provides notary services for equivalents.
Elections – 0013
As the local elections official, the City Clerk conducts all activities associated with municipal elections in accordance with the City Charter and State law.
OBJECTIVES
• To work efficiently and ethically at all times
• Stay informed and in compliance with federal and state regulations imposed on local government agencies, City Municipal Code, City Charter, City policies and procedures • Implement the next phase of the automated Granicus (One Meeting) system to create efficiencies, meeting minutes and reduce costs related to unfunded State mandates
• Leverage the Avante Laserfiche Electronic Document Management System to increase the use of electronic records management citywide, including the use of automated workflows, and creating increased accessibility to City staff and the public
• Leverage an automated system such as GovDelivery to offer interested subscribers the ability to sign-up to receive email notifications of published City Council, Commissions, Boards and Committees Agendas, Notices and/or Cityrelated events. • Continue to process and respond to requests for public records through NextRequest, the online processing solution • Maintain electronic filing of State required Conflict of Interest and Campaign Finance forms via NetFile and the Fair Political Practices Commission (FPPC) portal
• Maintain the video streaming and archiving of City Council and Planning Commission meetings • Maintain and manage the City’s Municipal Code codification process • Leverage the City website to expand government transparency matters on the City Clerk webpage • Provide Community Outreach regarding City Clerk services, Boards, Committees and Commissions vacancies and voting information
107
CITY CLERK FY 2025-2026
PERFORMANCE MEASURES
Actual
FY 2022-23
Actual
FY 2023-24
Estimated
FY 2024-25
Adopted
FY 2025-26
Percentage of claims filed that are
closed without litigation 88% 94% 87% 90%
Completed City Council minutes by
the following Council meeting 36 36 36 36
Number of public records requests
processed 440 388 395 400
108
CITY CLERK
Department Organization
FY 2025-2026
Legislative Administration Records Electoral Governance City Clerk
109
CITY CLERK
Summary of Appropriations by Program
Amended Estimated Adopted
Actual Budget Actual Budget
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
EXPENDITURES BY PROGRAM
City Clerk - 0012
Personnel Services $ 281,855 $ 245,861 $ 239,049 $ 270,817 Maintenance and Operations 36,103 29,600 30,110 27,000
Subtotal 317,957 275,461 269,159 297,817
Elections - 0013
Maintenance and Operations 460 84,062 44,115 4,000
Subtotal 460 84,062 44,115 4,000
TOTAL
Personnel Services 281,855 245,861 239,049 270,817
Maintenance and Operations 36,563 113,662 74,225 31,000 TOTAL $ 318,417 $ 359,523 $ 313,274 $ 301,817
EXPENDITURES BY FUND
General Fund - 101 $ 318,417 $ 359,523 $ 313,274 $ 301,817 TOTAL $ 318,417 $ 359,523 $ 313,274 $ 301,817
FY 2025-2026
110
CITY CLERK
PROGRAM: 0012 City Clerk
FUND: 101 General Fund
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
PERSONNEL SERVICES
Regular Salaries - Non-Sworn 101-120-0012-50020 $ 173,104 $ 182,536 $ 178,833 $ 191,861 Part-Time Salaries 101-120-0012-50030 29,221 17,505 9,784 15,875 Overtime - Non-Sworn 101-120-0012-50060 - -
Auto Allowance 101-120-0012-50130 3,378 3,360 3,305 3,360 Cell Phone Allowance 101-120-0012-50140 352 - - -
Cafeteria Taxable 101-120-0012-50170 524 - 1,939 3,836
Vacation Buy/Payout 101-120-0012-50190 7,344 - - -
Sick Buy/Payout 101-120-0012-50200 868 - - -
Medical Waiver 101-120-0012-50210 675 3,150 2,856 -
Health and Wellness Program 101-120-0012-50220 1,430 1,055 1,055 1,055 Tuition Reimbursement 101-120-0012-50500 - - - 4,500
Deferred Compensation 101-120-0012-50520 5,928 6,389 6,259 6,715 PERS Retirement 101-120-0012-50530 33,945 15,279 14,975 16,675 PARS Retirement 101-120-0012-50540 388 228 127 206
Medical Insurance 101-120-0012-50550 18,493 9,875 13,349 19,456 Medicare Insurance 101-120-0012-50570 3,163 3,118 2,922 3,254 Life and Disability 101-120-0012-50580 1,350 1,421 1,421 1,464 Flexible Spending - Cafeteria 101-120-0012-50600 1,691 1,945 2,224 2,560 Unemployment 101-120-0012-50610 - - - -
TOTAL PERSONNEL SERVICES $ 281,855 $ 245,861 $ 239,049 $ 270,817
MAINTENANCE AND OPERATIONS
Office Supplies 101-120-0012-51200 $ 1,081 $ 1,500 $ 1,500 $ 1,500 Public/Legal Notices 101-120-0012-51210 25,000 12,000 12,000 12,000 Memberships and Dues 101-120-0012-51230 750 1,500 1,500 1,500 Training and Meetings 101-120-0012-51240 4,358 4,000 4,000 4,000 Contract Professional 101-120-0012-51280 4,406 9,100 9,100 6,000 Special Departmental 101-120-0012-52200 - 1,500 1,500 1,500 Telephone 101-120-0012-56300 507 - 510 500
TOTAL MAINTENANCE AND OPERATIONS $ 36,103 $ 29,600 $ 30,110 $ 27,000 TOTAL EXPENDITURES $ 317,957 $ 275,461 $ 269,159 $ 297,817 Explanation of Significant Accounts:
Public/Legal Notices 101-120-0012-51210
Memberships and Dues 101-120-0012-51230
Training and Meetings 101-120-0012-51240
Special Departmental 101-120-0012-52200
Contract Professional 101-120-0012-51280 Codification Services and Record Management FY 2025-2026
Legal Notices, Public Hearings, Ordinance
ARMA Interional (Records & Information), California City Clerk's Association, International Institute of Municipal Clerks, and National Notary Association
Master Municipal Clerk Academy, City Clerk Association of California, and ARMA International, Laserfiche
Potential Mandates and Miscellaneous Events
111
CITY CLERK
PROGRAM: 0013 Elections
FUND: 101 General Fund
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
MAINTENANCE AND OPERATIONS
Training and Meetings 101-120-0013-51240 $ 153 $ - $ - $ - Special Departmental 101-120-0013-52200 307 84,062 44,115 4,000 TOTAL MAINTENANCE AND OPERATIONS $ 460 $ 84,062 $ 44,115 $ 4,000 TOTAL EXPENDITURES $ 460 $ 84,062 $ 44,115 $ 4,000
Explanation of Significant Accounts:
Special Departmental 101-120-0013-52200
FY 2025-2026
MCA Direct Annual Services, Training and Education,
Publications, Materials and Supplies
112
CITY CLERK
Summary of Appropriations by Account
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
PERSONNEL SERVICES
Regular Salaries - Non-Sworn 50020 $ 173,104 $ 182,536 $ 178,833 $ 191,861 Part-Time Salaries 50030 29,221 17,505 9,784 15,875
Auto Allowance 50130 3,378 3,360 3,305 3,360
Cell Phone Allowance 50140 352 - - -
Cafeteria Taxable 50170 524 - 1,939 3,836
Vacation Buy/Payout 50190 7,344 - - -
Sick Buy/Payout 50200 868 - - -
Medical Waiver 50210 675 3,150 2,856 -
Health and Wellness Program 50220 1,430 1,055 1,055 1,055 Tuition Reimbursement 50500 - - - 4,500
Deferred Compensation 50520 5,928 6,389 6,259 6,715
PERS Retirement 50530 33,945 15,279 14,975 16,675
PARS Retirement 50540 388 228 127 206
Medical Insurance 50550 18,493 9,875 13,349 19,456
Medicare Insurance 50570 3,163 3,118 2,922 3,254
Life and Disability 50580 1,350 1,421 1,421 1,464
Flexible Spending - Cafeteria 50600 1,691 1,945 2,224 2,560 TOTAL PERSONNEL SERVICES 281,855 245,861 239,049 270,817
MAINTENANCE AND OPERATIONS
Office Supplies 51200 1,081 1,500 1,500 1,500
Public/Legal Notices 51210 25,000 12,000 12,000 12,000
Memberships and Dues 51230 750 1,500 1,500 1,500
Training and Meetings 51240 4,511 4,000 4,000 4,000
Contract Professional 51280 4,406 9,100 9,100 6,000
Special Departmental 52200 307 85,562 45,615 5,500
Telephone 56300 507 - 510 500
TOTAL MAINTENANCE AND OPERATIONS 36,563 113,662 74,225 31,000 TOTAL EXPENDITURES $ 318,417 $ 359,523 $ 313,274 $ 301,817 FY 2025-2026
113
This Page Intentionally Blank
114
CITY ATTORNEY FY 2025-2026
MANAGING DEPARTMENT HEAD: City Attorney
MISSION STATEMENT
The City Attorney provides legal counsel and representation to the City, City Council, commissions, and staff with the goal of assuring legal compliance and protecting the City’s interest in all legal matters. The City Attorney is a contracted service with the legal firm of Richards, Watson and Gershon.
PRIMARY ACTIVITIES
City Attorney – 0015
The City Attorney provides legal counsel and advice during official meetings and study sessions of the City Council and Planning Commission; serves as a legal advisor to City staff; prepares and reviews City ordinances, resolutions, contracts and legal documents; represents the City in civil and criminal litigation; oversees the work of outside private counsel when hired to assist in specialized matters; and reviews claims filed against or for the City.
OBJECTIVES
• Provide effective legal services to all City officers, departments, and commissions • Advise City regarding compliance issues to minimize risk of litigation • Effectively represent the City in litigation matters
115
CITY ATTORNEY
Department Organization
FY 2025-2026
General Advice Litigation Services Personnel Matters
City Attorney
116
CITY ATTORNEY
Summary of Appropriations by Program
Amended Estimated Adopted
Actual Budget Actual Budget
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
EXPENDITURES BY PROGRAM
City Attorney - 0015
Maintenance and Operations $ 595,641 $ 577,000 $ 589,000 $ 592,000 Subtotal 595,641 577,000 589,000 592,000
TOTAL
Maintenance and Operations 595,641 577,000 589,000 592,000 TOTAL $ 595,641 $ 577,000 $ 589,000 $ 592,000
EXPENDITURES BY FUND
General Fund - 101 $ 595,641 $ 577,000 $ 589,000 $ 592,000 TOTAL $ 595,641 $ 577,000 $ 589,000 $ 592,000
FY 2025-2026
117
CITY ATTORNEY
PROGRAM: 0015 City Attorney
FUND: 101 General Fund
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
MAINTENANCE AND OPERATIONS
Legal - Monthly Retainer 101-130-0015-51910 $ 264,000 $ 264,000 $ 264,000 $ 264,000 Legal - Litigation Services 101-130-0015-51920 48,246 75,000 65,000 75,000 Legal - General Prosecution 101-130-0015-51930 989 5,000 10,000 10,000 Legal - Other Attorney Services 101-130-0015-51950 70,229 55,000 90,000 65,000 Legal - Personnel Matters 101-130-0015-51960 26,596 33,000 25,000 33,000 Legal - Personnel Matters - LCW 101-130-0015-51961 158,832 120,000 120,000 120,000 Legal - Special Counsel 101-130-0015-51970 26,750 25,000 15,000 25,000 TOTAL MAINTENANCE AND OPERATIONS $ 595,641 $ 577,000 $ 589,000 $ 592,000 TOTAL EXPENDITURES $ 595,641 $ 577,000 $ 589,000 $ 592,000 Explanation of Significant Accounts:
Legal - Monthly Retainer 101-130-0015-51910
Legal - Litigation Services 101-130-0015-51920
Legal - General Prosecution 101-130-0015-51930
Legal - Other Attorney Services 101-130-0015-51950
Legal - Personnel Matters 101-130-0015-51960
Legal - Personnel Matters - LCW 101-130-0015-51961
Legal - Special Counsel 101-130-0015-51970 RWG "Special Services" as specified in the Legal Services Agreement, excluding Labor Relations and Employment
Services
RWG Personnel Matters, Labor Relations
LCW Personnel Matters
FY 2025-2026
RWG Monthly Retainer
RWG Litigation Services and Costs
DRL General Prosecution
RWG "Additional Attorney Services" as specified in the
Legal Services Agreement, including Environmental, Real Estate, Franchises, Sand Replenishment
118
CITY ATTORNEY
Summary of Appropriations by Account
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
MAINTENANCE AND OPERATIONS
Legal - Monthly Register 51910 $ 264,000 $ 264,000 $ 264,000 $ 264,000 Legal - Litigation Services 51920 48,246 75,000 65,000 75,000 Legal - General Prosecution 51930 989 5,000 10,000 10,000 Legal - Other Attorney Services 51950 70,229 55,000 90,000 65,000 Legal - Personnel Matters 51960 26,596 33,000 25,000 33,000 Legal - Personnel Matters - LCW 51961 158,832 120,000 120,000 120,000 Legal - Special Counsel 51970 26,750 25,000 15,000 25,000 TOTAL MAINTENANCE AND OPERATIONS 595,641 577,000 589,000 592,000 TOTAL EXPENDITURES $ 595,641 $ 577,000 $ 589,000 $ 592,000 FY 2025-2026
119
This Page Intentionally Blank
120
FINANCE DEPARTMENT FY 2025-2026
MANAGING DEPARTMENT HEAD: Director of Finance/City Treasurer
MISSION STATEMENT
The Finance Department is a general government support function serving the Public, City Council, City Manager, other department heads, employees, and residents. The main responsibilities fall into three categories: accounting, finance, and treasury. The department’s priorities are to be prudent in classifying and recording transactions, ensuring that City assets are safeguarded against theft or misuse, preparing financial reports, and conducting fiscal planning of the City.
PRIMARY ACTIVITIES
Finance - 0017
Finance advises the City Manager and City Council, and performs the following activities: accounts payable, accounts receivable, citywide cash receipting, payroll, business licensing, utility billing, general ledger maintenance, timely financial reporting in conformity with generally accepted accounting principles, fixed asset recording, budgeting, grant administration, assessment district administration, debt administration, and cash and investment management. The department also monitors compliance with Utility Users Tax, Transient Occupancy Tax, Business Licenses, and many others.
OBJECTIVES
• Ensure business registration compliance and to expedite the processing of business license applications • Provide quality customer service by paying all business partners accurately and within payment terms • Issue utility bills to community members in a timely manner • Safeguard the City’s cash through the timely processing and deposit of all City funds • Promote positive customer service relations with the City’s customers • Maximize the total return, pursuant to California Government Code, on the investment portfolio while meeting the daily cash flow demands of the City
• Monitor budgetary compliance for all funds
• Provide timely financial reporting to management and City Council • Maximize the use of restricted funding sources to minimize the impact on the City’s General Fund • Maintain the Five-Year Forecasting Model
• Evaluate and develop funding plans for the Capital Improvement Program • Prepare the Annual Comprehensive Financial Report and Annual Operating and Capital Improvement Budget documents that qualify for the annual award programs from GFOA • Prepare timely fiscal analysis for labor negotiations 121
FINANCE DEPARTMENT FY 2025-2026
PERFORMANCE MEASURES
Actual
FY 2022-23
Actual
FY 2023-24
Estimated
FY 2024-25
Adopted
FY 2025-26
Number of accounts payable checks
issued 5,045 5,249 5,511 5,787
Number of audit adjustments
(auditor recommended) 0 0 0 0
Number of journal entries prepared 409 357 375 394
Number of payroll direct deposits
issued 4,898 4,530 4,757 4,994
Years received GFOA Distinguished
Budget Award 8 9 10
Years received the GFOA ACFR
Award 26 27
122
FINANCE
Department Organization
FY 2025-2026
Administration
Cashiering
Treasury
Financial Reporting &
Accounting
Financial Services
Accounts
Payable/Accounts
Receivable
Purchasing
Finance Director
Budget & Strategic
Planning
Municipal Services
Special Districts/Funds
Administration Payroll
123
FINANCE
Summary of Appropriations by Program
Amended Estimated Adopted
Actual Budget Actual Budget
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
EXPENDITURES BY PROGRAM
Finance - 0017
Personnel Services $ 664,290 $ 816,932 $ 763,709 $ 940,069 Maintenance and Operations 238,143 226,465 221,150 313,495 Subtotal 902,432 1,043,397 984,859 1,253,564
TOTAL
Personnel Services 664,290 816,932 763,709 940,069
Maintenance and Operations 238,143 226,465 221,150 313,495 TOTAL $ 902,432 $ 1,043,397 $ 984,859 $ 1,253,564
EXPENDITURES BY FUND
General Fund - 101 $ 902,432 $ 1,043,397 $ 984,859 $ 1,253,564 TOTAL $ 902,432 $ 1,043,397 $ 984,859 $ 1,253,564
FY 2025-2026
124
FINANCE
PROGRAM: 0017 Finance
FUND: 101 General Fund
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
PERSONNEL SERVICES
Regular Salaries - Non-Sworn 101-140-0017-50020 $ 425,797 $ 511,435 $ 502,761 $ 547,968 Part-Time Salaries 101-140-0017-50030 28,636 17,859 - 30,579 Overtime - Non-Sworn 101-140-0017-50060 10 - 92 -
Auto Allowance 101-140-0017-50130 2,956 2,940 2,940 2,940 Cell Phone Allowance 101-140-0017-50140 1,267 1,260 1,239 1,260 Cafeteria Taxable 101-140-0017-50170 5,831 3,551 5,061 5,657 Comptime Buy/Payout 101-140-0017-50180 3,717 - - -
Vacation Buy/Payout 101-140-0017-50190 17,508 17,587 26,161 28,637 Sick Buy/Payout 101-140-0017-50200 168 - - -
Medical Waiver 101-140-0017-50210 2,956 - 2,892 -
Health and Wellness Program 101-140-0017-50220 2,095 2,365 2,285 2,365 Tuition Reimbursement 101-140-0017-50500 - - - 13,500
Deferred Compensation 101-140-0017-50520 13,152 15,028 14,850 16,143 PERS Retirement 101-140-0017-50530 112,056 134,142 127,266 169,130 PARS Retirement 101-140-0017-50540 290 232 - 398
Medical Insurance 101-140-0017-50550 33,629 91,363 57,613 100,325 AFLAC Insurance - Cafeteria 101-140-0017-50560 1,146 2,214 3,993 3,464 Medicare Insurance 101-140-0017-50570 7,289 8,354 7,811 9,294 Life and Disability 101-140-0017-50580 3,235 4,499 4,499 4,499 Flexible Spending - Cafeteria 101-140-0017-50600 2,552 4,103 4,246 3,911 TOTAL PERSONNEL SERVICES $ 664,290 $ 816,932 $ 763,709 $ 940,069
MAINTENANCE AND OPERATIONS
Office Supplies 101-140-0017-51200 $ 7,057 $ 3,500 $ 3,500 $ 4,600 Public/Legal Notices 101-140-0017-51210 - 800 800 1,100 Memberships and Dues 101-140-0017-51230 1,575 1,640 1,000 1,670 Training and Meetings 101-140-0017-51240 1,717 9,500 5,000 10,000 Contract Professional 101-140-0017-51280 213,490 194,850 194,850 279,175 Special Departmental 101-140-0017-52200 14,304 16,175 16,000 16,950 TOTAL MAINTENANCE AND OPERATIONS $ 238,143 $ 226,465 $ 221,150 $ 313,495 TOTAL EXPENDITURES $ 902,432 $ 1,043,397 $ 984,859 $ 1,253,564 FY 2025-2026
125
FINANCE
PROGRAM: 0017 Finance
FUND: 101 General Fund
FY 2025-2026
Explanation of Significant Accounts:
Public/Legal Notices 101-140-0017-51210
Memberships and Dues 101-140-0017-51230
Training and Meetings 101-140-0017-51240
Special Departmental 101-140-0017-52200
Contract Professional Services 101-140-0017-51280 Audit, State Controllers Reports, CA Municipal Statistics, LSL GASB 68 calc, BNY, PFM, CalPERS GASB 68 valuation,
Infosend, and HDL
State Controller's Report and budget public notices
Government Finance Officers Association, California Society of Municipal Finance Officers, GASB
CSFMO Conference, Government Tax Seminar and other
Government Accounting Training Programs
Bank courier services, financial statement and budget award programs, financial statement and budget printing
126
FINANCE
Summary of Appropriations by Account
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
PERSONNEL SERVICES
Regular Salaries - Non-Sworn 50020 $ 425,797 $ 511,435 $ 502,761 $ 547,968 Part-Time Salaries 50030 28,636 17,859 - 30,579
Overtime - Non-Sworn 50060 10 - 92 -
Overtime - Part-Time 50070 - - - -
Auto Allowance 50130 2,956 2,940 2,940 2,940
Cell Phone Allowance 50140 1,267 1,260 1,239 1,260
Cafeteria Taxable 50170 5,831 3,551 5,061 5,657
Comptime Buy/Payout 50180 3,717 - - -
Vacation Buy/Payout 50190 17,508 17,587 26,161 28,637
Sick Buy/Payout 50200 168 - - -
Medical Waiver 50210 2,956 - 2,892 -
Health and Wellness Program 50220 2,095 2,365 2,285 2,365 Tuition Reimbursement 50500 - - - 13,500
Deferred Compensation 50520 13,152 15,028 14,850 16,143 PERS Retirement 50530 112,056 134,142 127,266 169,130
PARS Retirement 50540 290 232 - 398
Medical Insurance 50550 33,629 91,363 57,613 100,325
AFLAC Insurance - Cafeteria 50560 1,146 2,214 3,993 3,464 Medicare Insurance 50570 7,289 8,354 7,811 9,294
Life and Disability 50580 3,235 4,499 4,499 4,499
Flexible Spending - Cafeteria 50600 2,552 4,103 4,246 3,911 Unemployment 50610 - - - -
TOTAL PERSONNEL SERVICES 664,290 816,932 763,709 940,069
MAINTENANCE AND OPERATIONS
Office Supplies 51200 7,057 3,500 3,500 4,600
Public/Legal Notices 51210 - 800 800 1,100
Memberships and Dues 51230 1,575 1,640 1,000 1,670
Training and Meetings 51240 1,717 9,500 5,000 10,000
Contract Professional 51280 213,490 194,850 194,850 279,175 Special Departmental 52200 14,304 16,175 16,000 16,950
TOTAL MAINTENANCE AND OPERATIONS 238,143 226,465 221,150 313,495 TOTAL EXPENDITURES $ 902,432 $ 1,043,397 $ 984,859 $ 1,253,564 FY 2025-2026
127
This Page Intentionally Blank
128
NON-DEPARTMENTAL FY 2025-2026
MANAGING DEPARTMENT HEAD: Director of Finance/City Treasurer
MISSION STATEMENT
For accounting and budgeting purposes only, Non-Departmental serves as a cost center to house charges and appropriations that are not assigned or chargeable to a specific department or function. It is categorized as a general government support function.
PRIMARY ACTIVITIES
Non-Departmental – 0019
The program accounts for subsidies and/or payments for city activities and programs.
Information Systems – 0020
Information Systems is responsible for network administration; software development and installation; maintenance of hardware and software, including upgrade and replacement; and the support and oversight of all technology-related products and services for all departments, including the Police Department. Information Systems is a contracted service with Synoptek IT Services. Information Systems manages the networking resources of the City; and also operates and monitors computer equipment in support of both Public Safety and general City services. The City’s IT contract provider also coordinates systems implementations, maintenance, and processing solutions for ad hoc data processing requests in networked client-server and internet environments.
Transfers – 0080
This cost center accounts for interfund transfers planned for the fiscal year, including the transfer to the Capital Improvement Fund.
129
NON-DEPARTMENTAL
Summary of Appropriations by Program
Amended Estimated Adopted
Actual Budget Actual Budget
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
EXPENDITURES BY PROGRAM
Non-Departmental - 0019
Personnel Services $ 838,979 $ 455,000 $ 624,539 $ 825,000 Maintenance and Operations 299,817 344,135 344,292 263,820 Capital Outlay - 65,000 1,754 160,000
Subtotal 1,138,796 864,135 970,585 1,248,820
Refuse - 0051
Maintenance and Operations 1,714,065 1,248,000 1,246,000 1,310,300 Subtotal 1,072,049 1,246,000 1,203,130 1,248,000
SBTV - 0053
Maintenance and Operations - 70,000 70,000 90,000
Subtotal - 70,000 70,000 90,000
Building - 0231
Maintenance and Operations 226 - - 10,000
Capital Outlay 364 25,000 25,000 25,000
Subtotal 590 25,000 25,000 35,000
Transfers - 0080
Maintenance and Operations 6,205,212 11,280,380 2,799,630 14,442,481 Subtotal 6,205,212 11,280,380 2,799,630 14,442,481
Annex Building - 0802
Maintenance and Operations 139,575 78,700 78,700 78,700 Subtotal 139,575 78,700 78,700 78,700
Information System - XXXX
Maintenance and Operations 928 1,165,813 1,135,653 1,260,182 Subtotal 928 1,165,813 1,135,653 1,260,182
TOTAL
Personnel Services 838,979 455,000 624,539 825,000
Maintenance and Operations 8,359,822 14,187,028 5,674,275 17,455,483 Capital Outlay 364 90,000 26,754 185,000
TOTAL $ 9,199,164 $ 14,732,028 $ 6,325,568 $ 18,465,483
EXPENDITURES BY FUND
General Fund - 101 $ 8,965,456 $ 14,563,328 $ 6,220,114 $ 18,161,783 Property Management - 102 139,575 78,700 78,700 78,700
Special Projects - 103 590 25,000 25,000 35,000
Seal Beach Cable - 214 93,544 65,000 1,754 190,000
TOTAL $ 9,199,164 $ 14,732,028 $ 6,325,568 $ 18,465,483 FY 2025-2026
130
NON-DEPARTMENTAL
PROGRAM: 0019 Non-Departmental
FUND: 101 General Fund
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
PERSONNEL SERVICES
PERS Retirement 101-150-0019-50530 $ 80,317 $ 25,000 $ 25,000 $ 25,000 Medical Insurance 101-150-0019-50550 758,662 430,000 599,539 800,000 TOTAL PERSONNEL SERVICES $ 838,979 $ 455,000 $ 624,539 $ 825,000
MAINTENANCE AND OPERATIONS
Office Supplies 101-150-0019-51200 $ 26,062 $ 20,500 $ 20,500 $ 25,500 Memberships and Dues 101-150-0019-51230 11,451 11,300 11,300 11,300 Training and Meetings 101-150-0019-51240 886 8,500 8,500 8,500 Promotional 101-150-0019-51260 - 8,000 8,157 8,000
Rental/Lease Equipment 101-150-0019-51270 78,724 105,024 105,024 41,520 Contract Professional 101-150-0019-51280 13,542 137,011 137,011 45,200 Intergovernmental 101-150-0019-51290 16,118 16,500 16,500 16,500 Prior Year Expense 101-150-0019-51400 - - - -
Equipment and Materials 101-150-0019-52100 - - - -
Special Departmental 101-150-0019-52200 40,511 37,300 37,300 37,300 Damaged Property 101-150-0019-57050 - - - 40,000
Principal Payments 101-150-0019-58000 18,802 - - -
Interest Payments 101-150-0019-58500 177 - - -
TOTAL MAINTENANCE AND OPERATIONS $ 206,273 $ 344,135 $ 344,292 $ 233,820 TOTAL EXPENDITURES $ 1,045,252 $ 799,135 $ 968,831 $ 1,058,820 Explanation of Significant Accounts:
Membership and Dues 101-150-0019-51230
Trainings and Meetings 101-150-0019-51240
Special Departmental 101-150-0019-52200
Promotional 101-150-0019-51260
Rental/Lease Equipment 101-150-0019-51270
Contract Professional 101-150-0019-51280
Intergovernmental 101-150-0019-51290
Equipment rental taxes, Pitney Bowes, and Holiday light - Dekra lite
PARS, Safe shred, Consultant services, OpenGov, Animal
Care Center, and Consultant services.
Local Agency Formation Commission (LAFCO), Long Beach
Transit, and OCTAP
FY 2025-2026
Santa Ana River Flood, Chamber, and LCWA JPA
Contribution
Inservice day - Staff development workshop and executive team building
Corodata, AED replacements, and misc
4th July Fireworks JFTB contribution
131
NON-DEPARTMENTAL
PROGRAM: 0051 Refuse
FUND: 101 General Fund
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
MAINTENANCE AND OPERATIONS
Contract Professional 101-500-0051-51280 $ 1,712,435 $ 1,246,000 $ 1,246,000 $ 1,308,300 Bad Debt Expense 101-500-0051-51999 1,630 2,000 - 2,000 TOTAL MAINTENANCE AND OPERATIONS $ 1,714,065 $ 1,248,000 $ 1,246,000 $ 1,310,300 TOTAL EXPENDITURES $ 1,714,065 $ 1,248,000 $ 1,246,000 $ 1,310,300 Explanation of Significant Accounts:
Contract Professional 101-500-0051-51280
FY 2025-2026
Refuse contract
132
NON-DEPARTMENTAL
PROGRAM: 0053 SBTV
FUND: 101 General Fund
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
MAINTENANCE AND OPERATIONS
Contract Professional 101-150-0053-51280 $ - $ 70,000 $ 70,000 $ 90,000 TOTAL MAINTENANCE AND OPERATIONS $ - $ 70,000 $ 70,000 $ 90,000 TOTAL EXPENDITURES $ - $ 70,000 $ 70,000 $ 90,000
FY 2025-2026
133
NON-DEPARTMENTAL
PROGRAM: 0080 Transfers
FUND: 101 General Fund
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 Transfer Out - CIP 101-150-0080-59100 $ 3,971,318 $ 9,391,245 $ 910,495 $ 11,767,750 Transfer Out - Operational 101-150-0080-59200 2,096,894 1,889,135 1,889,135 2,267,930 Vehicle Replacement 101-150-0080-59300 137,000 - - 406,800 TOTAL MAINTENANCE AND OPERATIONS $ 6,205,212 $ 11,280,380 $ 2,799,630 $ 14,442,481 TOTAL EXPENDITURES $ 6,205,212 $ 11,280,380 $ 2,799,630 $ 14,442,481
DETAIL OF TRANSFERS OUT
Transfer Out - 101-150-0080-59100:
Capital Improvement Projects - FY 25-26 $ 3,037,000
Capital Improvement Projects - Carryover $ 8,480,750
Pension Paydown 250,000
Total CIP $ 11,767,750
Transfer Out - 101-150-0080-59200
$ 125,500
Tidelands - 106 2,142,430
Total Operation $ 2,267,930
Transfer Out Account 101-150-0080-59300
Vehicle Replacement Fund 601 406,800
Total for 101-150-0080-59300: $ 406,800
Total General Fund Transfer Out FY 23-24 $ 14,442,481
Street Lighting Assessment District - 280
MAINTENANCE AND OPERATIONS
FY 2025-2026
134
NON-DEPARTMENTAL
PROGRAM: 20XX Information Systems
FUND: 101 General Fund
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
MAINTENANCE AND OPERATIONS
Office and Technology Resources-CM 101-150-2011-51250 $ - $ 17,000 $ 17,000 $ 9,934 Office and Technology Resources-City Clerk 101-150-2012-51250 - 46,900 57,600 48,500 Office and Technology Resources-Finance 101-150-2017-51250 - 88,516 88,516 88,516 Office and Technology Resources-City-Wide 101-150-2020-51250 - 721,119 721,119 781,822 Office and Technology Resources-PD 101-150-2023-51250 750 215,060 199,665 259,730 Office and Technology Resources-MS 101-150-2028-51250 178 14,235 3,500 16,620 Office and Technology Resources-CD 101-150-2030-51250 - 4,275 4,275 1,720 Office and Technology Resources-PW 101-150-2042-51250 - 48,232 33,258 31,950 Office and Technology Resources-CS 101-150-2070-51250 - 10,476 10,720 21,390 TOTAL MAINTENANCE AND OPERATIONS $ 928 $ 1,165,813 $ 1,135,653 $ 1,260,182 TOTAL EXPENDITURES $ 928 $ 1,165,813 $ 1,135,653 $ 1,260,182 FY 2025-2026
* Information Technology has been moved to Non-Departmental in anticipation of the City-wide IT Master Plan 135
NON-DEPARTMENTAL
PROGRAM: 0802 Annex Building
FUND: 102 Property Management
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
MAINTENANCE AND OPERATIONS
Contract Professional 102-150-0802-51280 $ 26,219 $ 28,700 $ 28,700 $ 28,700 Equipment and Materials 102-150-0802-52100 31,156 50,000 50,000 50,000 Transfer Out - Operation 102-150-0802-59200 82,200 - - - TOTAL MAINTENANCE AND OPERATIONS $ 139,575 $ 78,700 $ 78,700 $ 78,700 TOTAL EXPENDITURES $ 139,575 $ 78,700 $ 78,700 $ 78,700 FY 2025-2026
136
NON-DEPARTMENTAL
PROGRAM: 0231 Building
FUND: 103 Special Projects
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
MAINTENANCE AND OPERATIONS
Business License ADA Fee 103-300-0231-51306 $ 226 $ - $ - $ 10,000 TOTAL MAINTENANCE AND OPERATIONS $ 226 $ - $ - $ 10,000
CAPITAL OUTLAY
Capital Projects 103-300-0231-55000 $ 364 $ 25,000 $ 25,000 $ 25,000 TOTAL CAPITAL OUTLAY 364 25,000 25,000 25,000
TOTAL EXPENDITURES $ 590 $ 25,000 $ 25,000 $ 35,000
FY 2025-2026
137
NON-DEPARTMENTAL
PROGRAM: 0019 Non-Departmental
FUND: 214 Seal Beach Cable
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
MAINTENANCE AND OPERATIONS
Contract Professional 214-150-0019-51280 $ - $ - $ - $ 30,000 Special Expense 214-150-0019-51300 73,544 - - -
Transfer Out - Operation 214-150-0019-59200 20,000 - - - TOTAL MAINTENANCE AND OPERATIONS $ 93,544 $ - $ - $ 30,000
CAPITAL OUTLAY
Capital Projects 214-150-0019-55000 - 65,000 1,754 160,000 TOTAL CAPITAL OUTLAY - 65,000 1,754 160,000
TOTAL EXPENDITURES $ 93,544 $ 65,000 $ 1,754 $ 190,000
Explanation of Significant Accounts:
Contract Professional 214-150-0019-51280
Special Expense - SBTV 214-150-0019-51300 Operating expenses for SBTV Transfer Out 214-150-0019-59200
FY 2025-2026
SBTV Origination Services
Transfer out to General Fund
138
NON-DEPARTMENTAL
Summary of Appropriations by Account
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
PERSONNEL SERVICES
PERS Retirement 50530 $ 80,317 $ 25,000 $ 25,000 $ 25,000 Medical Insurance 50550 758,662 430,000 599,539 800,000 TOTAL PERSONNEL SERVICES 838,979 455,000 624,539 825,000
MAINTENANCE AND OPERATIONS
Office Supplies 51200 26,062 20,500 20,500 25,500
Memberships and Dues 51230 11,451 11,300 11,300 11,300
Training and Meetings 51240 886 8,500 8,500 8,500
Office and Technology Resources 51250 928 1,165,813 1,135,653 1,260,182 Promotional 51260 - 8,000 8,157 8,000
Rental/Lease Equipment 51270 78,724 105,024 105,024 41,520 Contract Professional 51280 1,752,196 1,481,711 1,481,711 1,502,200 Intergovernmental 51290 16,118 16,500 16,500 16,500
Special Expense 51300 73,544 - - -
Business License ADA Fee 51306 226 - - 10,000
Bad Debt Expense 51999 1,630 2,000 - 2,000
Equipment and Materials 52100 31,156 50,000 50,000 50,000 Special Departmental 52200 40,511 37,300 37,300 37,300
Damaged Property 57050 - - - 40,000
Principal Payments 58000 18,802 - - -
Interest Payments 58500 177 - - -
Transfer Out - CIP 59100 3,971,318 9,391,245 910,495 11,767,750 Transfer Out - Operational 59200 2,199,094 1,889,135 1,889,135 2,267,930 Vehicle Replacement 59300 137,000 - - 406,800
TOTAL MAINTENANCE AND OPERATIONS 8,359,822 14,187,028 5,674,275 17,455,483
CAPITAL OUTLAY
Capital Projects 55000 364 90,000 26,754 185,000
TOTAL CAPITAL OUTLAY 364 90,000 26,754 185,000
TOTAL EXPENDITURES $ 9,199,164 $ 14,732,028 $ 6,325,568 $ 18,465,483 FY 2025-2026
139
This Page Intentionally Blank
140
POLICE FY 2025-2026
MANAGING DEPARTMENT HEAD: Chief of Police
MISSION STATEMENT
The Seal Beach Police Department dedicates itself to providing outstanding police service to the citizens of Seal Beach with the primary objective of protecting lives and property. The Mission of the Police Department is to drive down crime and improve the quality of life for residents and visitors of Seal Beach.
PRIMARY ACTIVITIES
EOC – 0021
The Seal Beach Police Department’s Emergency Services Bureau strives to prepare the community of Seal Beach for all types of natural and man-made disasters by providing specialized training, support, experience, and equipment to all City departments and the community at large. The Emergency Services Bureau directs the community to emergency preparedness and provides administrative support. These services include; but, are not limited to:
• Prepare, update, and maintain the City of Seal Beach Emergency Plan • Maintain the City Emergency Operations Center/s (EOC) and emergency communications equipment • Train City staff who may be called upon to serve in time of disaster • Assist the Chief of Police and City Manager with issues relating to emergency management • Steward and conduct emergency exercises in collaboration with county, state, and federal agencies • Work with other government agencies to develop and maintain, integrated emergency plans for response to a disaster
• Assist individuals and community organizations toward total disaster preparedness PD Field Services – 0022
Field Services’ primary duties include: responding to calls for service; conducting preventive, direct foot and vehicular patrols; and providing traffic enforcement in areas where traffic accidents are occurring and in residential areas as a response to traffic complaints.
PD Support Services – 0023
Support Services provides neighborhood policing services to geographically defined locations to reduce crime and crime related issues and to partner with the community to maintain its high quality of life standards; follow-through on patrol arrests, cases with workable leads, and file criminal cases with the District Attorney's office; and provide front-counter services to the police during business hours; all within the framework of a community-policing environment.
Jail Operations – 0024
Jail Operations’ primary function is to process, book, and transport those arrested by members of the Seal Beach Police Department, in a manner that complies with all applicable County, State, and Federal mandates.
Parking Enforcement – 0025
Parking Enforcement enforces Seal Beach parking ordinances and manages meter and parking fees. The Traffic division consists of a full-time Lead Community Services Officer, full-time Senior Community Services Officers, and part-time Police Aides.
141
POLICE FY 2025-2026
West Comm – 0035
West Cities Police Communications (West-Comm) has provided police dispatch services to the City since 1997. WestComm is an agency formed by a Joint Powers Agreement between the cities of Cypress, Los Alamitos, and Seal Beach, with contract dispatch service also provided to the Orange County Parks Rangers. The dispatch center is located at the Seal Beach Police Department. West-Comm is a civilian managed organization committed to providing quality public safety services. West-Comm serves a combined population of approximately 98,000, covering an area of approximately 22 square miles (Cypress - 6.6 miles; Seal Beach - 11.5 miles; Los Alamitos – 4 miles).
Animal Control Program – 0036
The Animal Control program responds to calls for service; provides care or impounds healthy, injured, sick, dangerous and deceased animals; issues citations or investigates violations pertaining to animal control codes and regulations. Provides education on the humane and required treatment of animals; Educates citizens on resources available to comply with local and state laws; Investigates violations of local and state laws pertaining to animal control; Issues citations for violations of the municipal code related to animal care and welfare; Impounds healthy, injured, sick, dangerous and deceased animals; Performs regular animal health and welfare checks; Provides routine care and preventative treatment under the direction of a veterinarian adhering to the guidelines included, but limited to, Veterinarian Practice Code, Business & Professional Code and departmental procedures; Receives, dispatches, and responds to animal related field calls for service; Provides assigned disposition of animals; Investigates animal bites, create reports and quarantines animals; Maintains training in best practices, ordinances, municipal and state laws in relation to animal health and welfare.
Federal Asset Forfeiture – 0111
The Federal Asset Forfeiture Fund will provide funds for equipment to upgrade new police vehicles to operational status; modernize older police vehicles; and, to purchase new equipment for other law enforcement uses.
Special Projects – 0222
Special projects for the PD Field Services program.
Special Projects – 0223
Special projects for the PD Support Services program.
OCATT – 0371
The Orange County Auto Theft Taskforce is a regional law enforcement task force made up of several participating State and local law enforcement agencies. The mission of OCATT is to reduce the incidence of vehicle theft while increasing the apprehension of the professional vehicle thief. Their objectives include: working in a collaborative manner with other agencies and taskforces in the sharing of intelligence related to vehicle theft; increasing the number of arrests of vehicle theft suspects, particularly professional thieves participating in stripping, renumbering for resale, exportation and carjacking; identifying locations supporting vehicle theft offenses and taking appropriate action; identifying and targeting local trends and patterns of vehicle theft; increasing the recovery rate of stolen vehicles in Orange County; providing investigative expertise; and providing a forum for public awareness of auto theft prevention.
Bulletproof Vest Partnership – 0442
The Patrick Leahy Bulletproof Vest Partnership (BVP), created by the Bulletproof Vest Partnership Grant Act of 1998 is a unique U.S. Department of Justice initiative designed to provide a critical resource to state and local law enforcement. The program accounts for mainly body armor resources. The use of these funds is restricted by the granting agency.
Office of Traffic Safety Grant – 0472
The Office of Traffic Safety Grant is effectively administered to deliver innovative programs and eliminate traffic fatalities and injuries on California roadways. OTS supported programs focus on education, enforcement, and prevention measures.
The use of these funds is restricted by the granting agency. 142
POLICE FY 2025-2026
Alcoholic Beverage Control – 0473
The Department of Alcoholic Beverage Control is to provide the highest level of service and public safety to the people of the State through licensing, education, and enforcement. ABC administer grants to help overtime and travel costs that support projects that among the department’s priorities.
Tobacco Tax Act 2016 – 0474
The California Healthcare, Research and Prevention Tobacco Tax Act (Proposition 56), passed by the voters in November 2016, increases the excise tax rate on cigarettes and electronic cigarettes. The moneys to law enforcement shall be used for the purpose of funding efforts to reduce illegal sales of tobacco products, particularly illegal sales to minors; to reduce cigarette smuggling, tobacco tax evasion, and to enforce tobacco-related laws.
State Asset Forfeiture – 0555
The State Asset Forfeiture Fund will provide funds for equipment to upgrade new police vehicles to operational status; modernize older police vehicles; and, to purchase new equipment for other law enforcement uses.
SLESF Grant – 0600
The State awards this on-going grant contribution, annually, to local law enforcement agencies in the amount of approximately $100,000 a year to provide funding for new program personnel, overtime, equipment, and/or other uses within the police department. Expenditures must link to front-line police services.
Special Projects – 0601
Special projects for the PD Canine Unit program.
OBJECTIVES
• Continuously update, deploy, and implement the City’s Emergency Operations Plan (EOP) with basic intermediate, and advanced disaster preparedness training and programs; including, FEMA Storm Ready and Tsunami Ready, Citizen Emergency Response Team (CERT) training
• Continue training staff, Citywide, to the National Incident Management System (NIMS) and participate in a series of tabletop drill exercises practicing the new system
• Continue to provide outstanding emergency services management to City stakeholders, including but not limited to:
o Continue training volunteer emergency responders to augment professional responders o Continue to upgrade our emergency information access and distribution o Supplies for the care and feeding of volunteer workers and emergency responders for long term major incidents
• Continue to implement Community Oriented Policing
o Work with alcohol establishments to reduce over consumption by patrons o Continue to provide “above and beyond” customer service where possible o Focus on crime prevention, intervention and suppression • The Police Department has staff that provides jail intake processing and screening, security, booking, and transportation services for Seal Beach arrestees and those of other governmental agencies with contracts for service by the Department
• The Police Department's SLESF will provide funds for personnel and equipment supporting the Department's community policing efforts and front-line support
• The Detention Center's objectives include but are not limited to providing safe, responsible, courteous, and dignified custodial services to local arrestees for a variety of crimes 143
POLICE FY 2025-2026
PERFORMANCE MEASURES
Actual
FY 2022-23
Actual
FY 2023-24
Estimated
FY 2024-25
Adopted
FY 2025-26
Calls for service 29,017 33,520 34,000 36,872
Reports taken and processed 3,005 2,863 3,100 3,150
Arrests (felony and misdemeanor) 809 925 1,100 1,200
Citations issued (infractions) 4,140 2,766 3,042 3,318
Property and evidence – total items
booked 1,469 1,636 1,700 1,750
144
POLICE
Department Organization
FY 2025-2026
Police Field Services
Animal Control West Cities Comm.
Support Services
Asset Forfeiture Parking Enforcement
Police Chief
Emergency Operations
Center Special Projects
Police Grants
145
POLICE
Summary of Appropriations by Program
Amended Estimated Adopted
Actual Budget Actual Budget
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
EXPENDITURES BY PROGRAM
EOC - 0021
Personnel Services $ 346,250 $ 359,027 $ 343,184 $ 385,420 Maintenance and Operations 9,112 25,200 19,800 29,200
Subtotal 355,362 384,227 362,984 414,620
PD Field Services - 0022
Personnel Services 10,249,532 11,355,089 10,615,325 11,633,169 Maintenance and Operations 44,425 42,500 42,500 35,000
Subtotal 10,293,957 11,397,589 10,657,825 11,668,169
PD Support Services - 0023
Personnel Services 1,128,682 1,281,860 1,266,058 1,381,587 Maintenance and Operations 639,140 509,960 504,506 515,328 Capital Outlay 9,927 - - 5,000
Subtotal 1,777,749 1,791,820 1,770,564 1,901,915
Parking Enforcement - 0025
Personnel Services 994,840 858,982 909,657 1,149,503
Maintenance and Operations 494,868 534,850 539,050 548,795 Subtotal 1,489,707 1,393,832 1,448,707 1,698,298
West Comm - 0035
Maintenance and Operations 962,023 962,384 962,384 981,632 Subtotal 962,023 962,384 962,384 981,632
FY 2025-2026
146
POLICE
Summary of Appropriations by Program
Amended Estimated Adopted
Actual Budget Actual Budget
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
FY 2025-2026
Animal Control - 0036
Personnel Services 127,486 280,873 293,605 318,455
Maintenance and Operations 92,816 150,800 134,100 171,000 Capital Outlay - - - -
Subtotal 220,302 431,673 427,705 489,455
Federal Asset Forfeiture - 0111
Personnel Services - 345,139 200,297 -
Maintenance and Operations - 28,000 - 208,000
Subtotal - 373,139 200,297 208,000
Special Projects - 0222
Maintenance and Operations - 907 907 -
Subtotal - 907 907 -
Special Projects - 0223
Personnel Services - 8,116 508 8,116
Maintenance and Operations 4,094 43,200 500 53,134
Subtotal 4,094 51,316 1,008 61,250
OCATT Grant - 0371
Personnel Services 206,215 235,314 217,908 230,209
Subtotal 206,215 235,314 217,908 230,209
Bulletproof Vest Partnership - 0442
Maintenance and Operations 3,700 10,000 10,000 10,000
Subtotal 3,700 10,000 10,000 10,000
Office of Traffic Safety Grant - 0472
Personnel Services 83,093 60,870 59,798 182,610
Maintenance and Operations 9,925 18,000 1,300 100,000
Subtotal 93,018 78,870 61,098 282,610
147
POLICE
Summary of Appropriations by Program
Amended Estimated Adopted
Actual Budget Actual Budget
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
FY 2025-2026
Tobacco Tax Act 2016 - 0474
Personnel Services 19,866 55,798 30,911 55,798
Maintenance and Operations - 4,000 - 4,000
Subtotal 19,866 59,798 30,911 59,798
2021 OPSG - 0478
Personnel Services 22,496 65,943 192,181 103,682
Maintenance and Operations - 91,350 - 103,350
Subtotal 22,496 157,293 192,181 207,032
Local Hazard Mitigation Plan - 0479
Personnel Services - - - -
Maintenance and Operations - - 50,000 100,000
Subtotal - - 50,000 100,000
State Asset Forfeiture - 0555
Maintenance and Operations - 3,200 3,200 -
Subtotal - 3,200 3,200 -
SLESF Grant - 0600
Personnel Services 127,500 121,740 153,964 121,740
Maintenance and Operations 112,022 103,200 95,021 98,650 Subtotal 239,521 224,940 248,985 220,390
Community Oriented Policing Team - 0825
Personnel Services 264,976 316,316 301,852 340,659
Subtotal 264,976 316,316 301,852 340,659
TOTAL
Personnel Services 13,570,935 15,345,067 14,585,248 15,910,947 Maintenance and Operations 2,372,125 2,527,551 2,363,268 2,958,089 Capital Outlay 9,927 - - 5,000
TOTAL $ 15,952,987 $ 17,872,618 $ 16,948,516 $ 18,874,036 148
POLICE
Summary of Appropriations by Program
Amended Estimated Adopted
Actual Budget Actual Budget
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
FY 2025-2026
EXPENDITURES BY FUND
General Fund - 101 $ 15,099,101 $ 16,361,525 $ 15,630,169 $ 17,154,089 Special Projects - 103 4,094 52,223 1,915 61,250
Tidelands - 106 264,976 316,316 301,852 340,659
Supplemental Law Enforcement - 201 239,521 224,940 248,985 220,390 Asset Forfeiture - State - 203 - 3,200 3,200 -
Asset Forfeiture - Federal - 205 - 373,139 200,297 208,000 Police Grants - 216 345,295 541,275 562,098 889,648
TOTAL $ 15,952,987 $ 17,872,618 $ 16,948,516 $ 18,874,036 149
POLICE
PROGRAM: 0021 EOC
FUND: 101 General Fund
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
PERSONNEL SERVICES
Regular Salaries - Sworn 101-210-0021-50010 $ 171,380 $ 175,203 $ 172,337 $ 179,583 Overtime - Sworn 101-210-0021-50050 8,596 8,000 8,188 7,971 Holiday Pay 101-210-0021-50120 8,168 13,810 9,667 14,139 Cell Phone Allowance 101-210-0021-50140 1,176 1,170 1,151 1,170 Uniform Allowance 101-210-0021-50150 1,307 1,300 1,472 1,500 Annual Education 101-210-0021-50160 6,017 6,000 5,901 6,000 Vacation Buy/Payout 101-210-0021-50190 6,261 - - 6,578
Medical Waiver 101-210-0021-50210 2,192 4,200 4,131 4,200 Health and Wellness Program 101-210-0021-50220 - - - 400 PERS Retirement 101-210-0021-50530 124,010 140,996 139,444 159,627 Medical Insurance 101-210-0021-50550 13,303 - (7,455) - Medicare Insurance 101-210-0021-50570 2,896 3,142 3,142 3,207 Life and Disability 101-210-0021-50580 945 1,044 1,044 1,044 One-Time Pay NonPERS 101-210-0021-50609 - 4,162 4,162 - TOTAL PERSONNEL SERVICES $ 346,250 $ 359,027 $ 343,184 $ 385,420
MAINTENANCE AND OPERATIONS
Training and Meetings 101-210-0021-51240 $ 4,328 $ 5,500 $ 2,700 $ 5,500 Contract Professional 101-210-0021-51280 2,990 9,000 8,300 8,700 Equipment and Materials 101-210-0021-52100 1,662 5,700 5,000 5,300 Special Departmental 101-210-0021-52200 131 5,000 3,800 9,700 TOTAL MAINTENANCE AND OPERATIONS $ 9,112 $ 25,200 $ 19,800 $ 29,200 TOTAL EXPENDITURES $ 355,362 $ 384,227 $ 362,984 $ 414,620 Explanation of Significant Accounts:
Training and Meetings 101-210-0021-51240
Contract Professional 101-210-0021-51280
Equipment and Materials 101-210-0021-52100
Special Departmental 101-210-0021-52200
FY 2025-2026
California Emergency Services Association Conference,
Emergency Management Training, CPR/First Aid Training,
Mature Driver Recertification, meeting and table top exercise expenses
EOC enhancements and maintenance, RACES Radio
Equipment, VIPS event expenses, and miscellaneous
Emergency food kits, water, supplies, RACES and CERT
Uniforms, emergency preparedness print jobs, Explorers post expenses, and Citizens Academy
National Night Out, Neighbor for Neighbor, emergency
situation services, and fingerprinting of new VIPS & CERT members
150
POLICE
PROGRAM: 0022 PD Field Services
FUND: 101 General Fund
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
PERSONNEL SERVICES
Regular Salaries - Sworn 101-210-0022-50010 $ 5,103,042 $ 5,597,083 $ 5,150,945 $ 5,538,598 Regular Salaries - Non-Sworn 101-210-0022-50020 597 - - - Overtime - Sworn 101-210-0022-50050 519,069 381,951 573,634 372,869 Holiday Pay 101-210-0022-50120 319,386 394,974 295,807 406,160 Cell Phone Allowance 101-210-0022-50140 19,273 16,988 14,406 14,648 Uniform Allowance 101-210-0022-50150 44,558 55,194 49,176 51,757 Annual Education 101-210-0022-50160 148,950 153,977 151,903 147,977 Cafeteria Taxable 101-210-0022-50170 27,027 34,361 39,199 46,037 Comptime Buy/Payout 101-210-0022-50180 4,614 15,894 15,894 6,532 Vacation Buy/Payout 101-210-0022-50190 96,351 102,431 102,431 80,251 Sick Payout 101-210-0022-50200 27,419 - - -
Medical Waiver 101-210-0022-50210 (323) - - -
Health and Wellness Program 101-210-0022-50220 - 850 16,450 14,650 Tuition Reimbursement 101-210-0022-50500 32,081 16,000 16,000 60,000 Deferred Compensation 101-210-0022-50520 8,755 9,062 8,899 9,416 PERS Retirement 101-210-0022-50530 3,026,550 3,412,489 3,406,854 3,784,130 Medical Insurance 101-210-0022-50550 742,054 873,254 436,104 958,669 AFLAC Insurance - Cafeteria 101-210-0022-50560 740 713 708 692 Medicare Insurance 101-210-0022-50570 90,692 95,737 139,865 96,886 Life and Disability 101-210-0022-50580 34,587 37,062 37,062 37,062 Flexible Spending - Cafeteria 101-210-0022-50600 4,112 3,073 5,992 6,835 One-Time Pay NonPERS 101-210-0022-50609 - 153,996 153,996 - TOTAL PERSONNEL SERVICES $ 10,249,532 $ 11,355,089 $ 10,615,325 $ 11,633,169
MAINTENANCE AND OPERATIONS
Training and Meetings 101-210-0022-51240 $ 44,425 $ 42,500 $ 42,500 $ 35,000 TOTAL MAINTENANCE AND OPERATIONS $ 44,425 $ 42,500 $ 42,500 $ 35,000 TOTAL EXPENDITURES $ 10,293,957 $ 11,397,589 $ 10,657,825 $ 11,668,169 Explanation of Significant Accounts:
Training and Meetings 101-210-0022-51240
FY 2025-2026
Non-POST and POST training, legislatively mandated, CA
Peace Officers Assoc., OCSD, FBI, CSTI, Command College, Tri-Counties Traffic, Narcotics, Executive Development, Sexual Harassment, Management Racial Profiling, Firearms, C.P.T., First Aid/CPR, Role of the Chief, Performa InterviewInterrogation, Domestic Violence, Use of Force Driver Training,UC Ops, Armorer, Reserve Coordinator Tactical
Communications, ALPR, POBR, and Peer Support Program
151
POLICE
PROGRAM: 0023 PD Support Services
FUND: 101 General Fund
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
PERSONNEL SERVICES
Regular Salaries - Non-Sworn 101-210-0023-50020 $ 681,609 $ 665,523 $ 592,405 $ 696,016 Part-Time Salaries 101-210-0023-50030 93,150 117,310 153,017 117,310 Overtime - Non-Sworn 101-210-0023-50060 (1,046) 9,266 36,039 16,019 Cell Phone Allowance 101-210-0023-50140 1,448 1,440 1,416 1,440 Uniform Allowance 101-210-0023-50150 3,631 5,020 3,462 5,020 Cafeteria Taxable 101-210-0023-50170 5,731 6,551 7,569 8,778 Comptime Buy/Payout 101-210-0023-50180 3,107 6,960 6,960 5,156 Vacation Buy/Payout 101-210-0023-50190 20,935 20,963 20,963 23,695 Medical Waiver 101-210-0023-50210 7,146 5,088 1,639 988 Health and Wellness Program 101-210-0023-50220 800 33,300 33,300 1,700 Tuition Reimbursement 101-210-0023-50500 15,362 - 7,138 12,000 Deferred Compensation 101-210-0023-50520 9,080 9,000 8,005 9,569 PERS Retirement 101-210-0023-50530 174,313 272,154 259,298 312,650 PARS Retirement 101-210-0023-50540 1,179 1,525 1,659 1,525 Medical Insurance 101-210-0023-50550 89,530 102,172 100,763 147,639 AFLAC Insurance - Cafeteria 101-210-0023-50560 4,580 2,705 4,747 2,705 Medicare Insurance 101-210-0023-50570 11,829 12,345 16,209 12,879 Life and Disability 101-210-0023-50580 5,337 6,376 6,376 6,497 Flexible Spending - Cafeteria 101-210-0023-50600 961 - 931 - One-Time Pay NonPERS 101-210-0023-50609 - 4,162 4,162 - TOTAL PERSONNEL SERVICES $ 1,128,682 $ 1,281,860 $ 1,266,058 $ 1,381,587
MAINTENANCE AND OPERATIONS
Office Supplies 101-210-0023-51200 $ 11,691 $ 15,000 $ 15,000 $ 15,000 Memberships and Dues 101-210-0023-51230 4,540 4,500 4,805 4,725 Training and Meetings 101-210-0023-51240 10,135 8,200 8,200 8,500 Rental/Lease Equipment 101-210-0023-51270 26,473 28,250 28,120 6,800 Vehicle Leasing 101-210-0023-51275 - 400 100 400
Contract Professional 101-210-0023-51280 90,621 67,460 71,551 97,643 Intergovernmental 101-210-0023-51290 110,224 125,550 124,830 120,960 Equipment and Materials 101-210-0023-52100 28,638 37,100 35,100 40,000 Special Departmental 101-210-0023-52200 28,689 64,700 63,900 63,300 Telephone 101-210-0023-56300 68,171 49,800 45,900 49,000 Gas 101-210-0023-56500 4,925 7,000 5,000 7,000
Electricity 101-210-0023-56600 99,132 102,000 102,000 102,000 TOTAL MAINTENANCE AND OPERATIONS $ 483,238 $ 509,960 $ 504,506 $ 515,328
CAPITAL OUTLAY
Furniture and Fixtures 101-210-0023-53100 $ 9,927 $ - $ - $ 5,000 TOTAL CAPITAL OUTLAY $ 9,927 $ - $ - $ 5,000
DEBT SERVICE
Principal Payments 101-210-0023-58000 $ 149,389 $ - $ - $ - Interest Payments 101-210-0023-58500 6,513 - - -
TOTAL DEBT SERVICE $ 155,902 $ - $ - $ -
TOTAL EXPENDITURES $ 1,777,749 $ 1,791,820 $ 1,770,564 $ 1,901,915 FY 2025-2026
152
POLICE
PROGRAM: 0023 PD Support Services
FUND: 101 General Fund
Explanation of Significant Accounts:
Office Supplies 101-210-0023-51200
Memberships and Dues 101-210-0023-51230
Training and Meetings 101-210-0023-51240
Rental/Lease Equipment 101-210-0023-51270
Vehicle Leasing 101-210-0023-51275
Contract Professional 101-210-0023-51280
Intergovernmental 101-210-0023-51290
Equipment and Materials 101-210-0023-52100
Special Departmental 101-210-0023-52200
Telephone 101-210-0023-56300 Telephone services, Air cads, cellular connection to the cloud for Automated License Plate Readers, remote cameras, and Brazos phones
Ammunition, uniforms, badges, boots, property supplies, print jobs, forms, special order items, pepper spray, ceremony and promotion expenses, equipment repairs, body armor, riot helmets, intoximeter supplies and repair, replenish backup body worn and fleet cameras, message and camera trailer maintenance
Code 5 Group trackers, Pitney Bowes postage machine lease, De Lage Landen Copier leases
DUI blood and breath tests, fingerprinting, Phoenix false alarm permits, sexual assault examinations, background
investigations, polygraphs, psych exams, transcription, Nichols Consulting, biohazard disposal, Safeshred, Corodata, TCTI, Trauma Intervention Program, Westminster and
Raahauge range fees
County Prosecution Assessment fees, OC Radio Repairs,
Mobile Command Post shared cost, OCSD 800MHz, AFIS
shared cost, OCATS Tel SVCS & Switcher, and County of
Orange form prints
Leasing Detective Vehicles
CA Police Chiefs Assoc., CA Peer Support Assoc., CA
Emergency Service Assoc., FBI National Academy Assoc.,
International Assoc. of Emergency Manager, OC Chiefs and Sheriffs Assoc., International Assoc. of Police Chief, Int Assoc Property and Evidence, CA Assoc Prop and Ev, CLEARS,
CCCUG, CATO, CA Homicide In. Assoc., OC training Mgr.
Assoc., SCCIA, CA Narcotics Officers Assoc., Nat. Tactical Officers Assoc., CA Police Officers Association, and Canva Non-POST Property and Evidence, Records, Notary, Office training, Computer training, Court, Time Management,
Executive Assistant course, CLETS conference
Tasers, flares, radar gun replacement rotation and calibration, radio and lithium batteries, drone program supplies and maintenance, small computer peripherals, medical supplies, latex gloves, ID Card supplies, kitchen supplies, misc. general supplies
Office Supplies, custom file folders, and postage
FY 2025-2026
153
POLICE
PROGRAM: 0025 Parking Enforcement
FUND: 101 General Fund
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
PERSONNEL SERVICES
Regular Salaries - Sworn 101-210-0025-50010 $ 55,879 $ 57,644 $ 56,091 $ 56,544 Regular Salaries - Non-Sworn 101-210-0025-50020 533,144 450,728 465,038 557,004 Part-Time Salaries 101-210-0025-50030 55,068 82,602 94,439 126,982 Overtime - Non-Sworn 101-210-0025-50060 22,349 8,515 18,167 14,339 Overtime - Part-Time 101-210-0025-50070 - - 130 -
Holiday Pay 101-210-0025-50120 4,506 4,481 3,862 4,428
Cell Phone Allowance 101-210-0025-50140 294 293 288 293 Uniform Allowance 101-210-0025-50150 7,001 8,275 4,397 8,825 Annual Education 101-210-0025-50160 952 1,500 1,500 1,500 Cafeteria Taxable 101-210-0025-50170 7,395 6,256 13,981 18,025 Comptime Buy/Payout 101-210-0025-50180 9,588 - 2,940 -
Vacation Buy/Payout 101-210-0025-50190 5,313 4,609 4,748 4,321 Medical Waiver 101-210-0025-50210 11,192 12,600 7,500 4,200 Health and Wellness Program 101-210-0025-50220 - - - 100 Tuition Reimbursement 101-210-0025-50500 - - - 6,000
Deferred Compensation 101-210-0025-50520 5,036 4,460 4,308 5,549 PERS Retirement 101-210-0025-50530 179,938 140,001 139,581 189,117 PARS Retirement 101-210-0025-50540 619 1,074 719 1,651
Medical Insurance 101-210-0025-50550 81,112 61,561 77,486 132,778 AFLAC Insurance - Cafeteria 101-210-0025-50560 494 - - - Medicare Insurance 101-210-0025-50570 10,319 9,237 9,219 11,653 Life and Disability 101-210-0025-50580 4,640 5,146 5,146 6,194 Flexible Spending - Cafeteria 101-210-0025-50600 - - 117 - TOTAL PERSONNEL SERVICES $ 994,840 $ 858,982 $ 909,657 $ 1,149,503
MAINTENANCE AND OPERATIONS
Memberships and Dues 101-210-0025-51230 $ - $ 850 $ 850 $ 1,570 Training and Meetings 101-210-0025-51240 106 2,500 2,500 2,500 Contract Professional 101-210-0025-51280 191,124 192,000 196,800 203,800 Intergovernmental 101-210-0025-51290 292,601 326,500 328,100 327,725 Equipment and Materials 101-210-0025-52100 3,861 4,000 2,200 4,000 Special Departmental 101-210-0025-52200 3,081 4,500 4,100 4,700 Telephone 101-210-0025-56300 4,095 4,500 4,500 4,500
TOTAL MAINTENANCE AND OPERATIONS $ 494,868 $ 534,850 $ 539,050 $ 548,795 TOTAL EXPENDITURES $ 1,489,707 $ 1,393,832 $ 1,448,707 $ 1,698,298 Explanation of Significant Accounts:
Memberships and Dues 101-210-0025-51230
Training and Meetings 101-210-0025-51240 CPPA conference and NPA conference Contract Professional 101-210-0025-51280
Intergovernmental 101-210-0025-51290
Equipment and Materials 101-210-0025-52100
Special Departmental 101-210-0025-52200 Uniforms, badges, boots, print jobs, and bulletproof vests FY 2025-2026
Data Ticket, Parkeon, parking citation hearings, Dixon
Resources Unlimited Consulting, Passport Labs
Misc. enforcement tools and supplies
National Mobility & Parking Association, Southwest Parking & Orange County Citation processing, City of Long Beach
parking pay station maintenance
154
POLICE
PROGRAM: 0035 West Comm
FUND: 101 General Fund
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
MAINTENANCE AND OPERATIONS
West Comm 101-210-0035-51700 $ 962,023 $ 962,384 $ 962,384 $ 981,632 TOTAL MAINTENANCE AND OPERATIONS $ 962,023 $ 962,384 $ 962,384 $ 981,632 TOTAL EXPENDITURES $ 962,023 $ 962,384 $ 962,384 $ 981,632 FY 2025-2026
155
POLICE
PROGRAM: 0036 Animal Control
FUND: 101 General Fund
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
PERSONNEL SERVICES
Regular Salaries - Non-Sworn 101-210-0036-50020 $ 90,150 $ 158,413 $ 165,436 $ 161,549 Overtime - Non-Sworn 101-210-0036-50060 52 9,573 8,702 32,544 Uniform Allowance 101-210-0036-50150 1,309 3,080 2,069 3,080 Cafeteria Taxable 101-210-0036-50170 2,291 2,906 3,639 4,187 Comptime Buy/Payout 101-210-0036-50180 7,991 762 1,515 1,553 Vacation Buy/Payout 101-210-0036-50190 4,514 3,046 3,046 3,107 Medical Waiver 101-210-0036-50210 2,031 - - -
Tuition Reimbursement 101-210-0036-50500 - - - 6,000
Deferred Compensation 101-210-0036-50520 796 1,584 1,545 1,615 PERS Retirement 101-210-0036-50530 6,848 55,785 56,448 54,225 PARS Retirement 101-210-0036-50540 - - - -
Medical Insurance 101-210-0036-50550 8,629 41,393 46,663 45,822 Medicare Insurance 101-210-0036-50570 1,582 2,600 2,797 3,011 Life and Disability 101-210-0036-50580 1,263 1,731 1,731 1,761 Flexible Spending - Cafeteria 101-210-0036-50600 29 - 14 - TOTAL PERSONNEL SERVICES $ 127,486 $ 280,873 $ 293,605 $ 318,455
MAINTENANCE AND OPERATIONS
Memberships and Dues 101-210-0036-51230 $ - $ 500 $ - $ - Training and Meetings 101-210-0036-51240 - 5,000 2,000 5,000 Contract Professional 101-210-0036-51280 87,379 138,000 128,500 160,000 Equipment and Materials 101-210-0036-52100 2,637 3,000 2,100 2,500 Special Departmental 101-210-0036-52200 2,801 4,300 1,500 3,500 TOTAL MAINTENANCE AND OPERATIONS $ 92,816 $ 150,800 $ 134,100 $ 171,000 TOTAL EXPENDITURES $ 220,302 $ 431,673 $ 427,705 $ 489,455 FY 2025-2026
156
POLICE
DEPARTMENT: Police Department
PROGRAM: 0036 Animal Control
FUND: 101 General Fund
Explanation of Significant Accounts:
Office Supplies 101-210-0036-51200
Memberships and Dues 101-210-0036-51230
Training and Meetings 101-210-0036-51240
Contract Professional 101-210-0036-51280
Equipment and Materials 101-210-0036-52100
FY 2025-2026
Membership in professional organizations (California Animal Welfare Association, American Society for the Prevention of Cruelty to Animals, Humane Society, California Association of Code Enforcement Officers)
80 hour Humane Animal Control Officer training, 40 hour 832 p.c. course, animal specific capture and care training, Animal Care Conference
Pens, paper, printing costs, paper clips, post-it notes, envelopes, printer ink
Emergency veterinary care, shelter and care services to serve impounded or captured companion animals, PetData
pet licensing, legal and attorney services
Ketch all poles, Snappy snares, cat tongs, snake tongs, bat net, bird net, versa net, animal control leads, freeman cage net, safeguard carriers, transfer cages, maxima gloves, stretcher, cat trap, raccoon trap, dog trap, dog kennels 157
POLICE
PROGRAM: 0222 Special Projects
FUND: 103 Special Projects
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
MAINTENANCE AND OPERATIONS
Canine Unit 103-210-0222-51300 $ - $ 907 $ 907 $ -
TOTAL MAINTENANCE AND OPERATIONS $ - $ 907 $ 907 $ -
TOTAL EXPENDITURES $ - $ 907 $ 907 $ -
FY 2025-2026
158
POLICE
PROGRAM: 0223 Special Projects
FUND: 103 Special Projects
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
PERSONNEL SERVICES
Overtime - Sworn 103-210-0223-50050 $ - $ 8,000 $ 500 $ 8,000 Medicare Insurance 103-210-0223-50570 - 116 8 116
TOTAL PERSONNEL SERVICES $ - $ 8,116 $ 508 $ 8,116
AB109 103-210-0223-51300 $ - $ 10,200 $ - $ 10,200
BSCC - PD 103-210-0223-51301 4,094 33,000 500 42,934
TOTAL MAINTENANCE AND OPERATIONS $ 4,094 $ 43,200 $ 500 $ 53,134 TOTAL EXPENDITURES $ 4,094 $ 51,316 $ 1,008 $ 61,250
Explanation of Significant Accounts:
BSCC - PD 103-210-0223-51301
MAINTENANCE AND OPERATIONS
FY 2025-2026
Officer wellness professional services
159
POLICE
PROGRAM: 0825 Community Oriented Policing Team
FUND: 106 Tidelands Beach
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
PERSONNEL SERVICES
Regular Salaries - Sworn 106-210-0825-50010 $ 150,881 $ 166,337 $ 164,581 $ 170,475 Overtime - Sworn 106-210-0825-50050 1,982 8,204 2,816 13,859 Holiday Pay 106-210-0825-50120 9,622 13,004 8,801 13,411 Uniform Allowance 106-210-0825-50150 1,536 1,625 1,840 1,875 Annual Education 106-210-0825-50160 3,570 5,625 5,625 5,625 Cafeteria Taxable 106-210-0825-50170 269 - 984 1,458
Vacation Buy/Payout 106-210-0825-50190 - 783 783 -
Health and Wellness Program 106-210-0825-50220 - - - 500 PERS Retirement 106-210-0825-50530 64,720 79,691 78,624 88,947 Medical Insurance 106-210-0825-50550 29,009 36,906 33,861 40,206 Medicare Insurance 106-210-0825-50570 2,310 2,836 2,632 2,997 Life and Disability 106-210-0825-50580 1,076 1,305 1,305 1,305 TOTAL PERSONNEL SERVICES $ 264,976 $ 316,316 $ 301,852 $ 340,659 TOTAL EXPENDITURES $ 264,976 $ 316,316 $ 301,852 $ 340,659 FY 2025-2026
160
POLICE
PROGRAM: 0600 SLESF Grant
FUND: 201 Supplemental Law Enforcement Services Grant
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
PERSONNEL SERVICES
Overtime - Sworn 201-210-0600-50050 $ 108,384 $ 120,000 $ 120,000 $ 120,000 Overtime - Non-Sworn 201-210-0600-50060 9,076 - 7,137 - Deferred Compensation 201-210-0600-50520 12 - 59 -
PERS Retirement 201-210-0600-50530 4,643 - 13,987 -
Medical Insurance 201-210-0600-50550 3,623 - 10,874 -
AFLAC Insurance - Cafeteria 201-210-0600-50560 35 - 104 - Medicare Insurance 201-210-0600-50570 1,709 1,740 1,740 1,740 Flexible Spending - Cafeteria 201-210-0600-50600 18 - 63 - TOTAL PERSONNEL SERVICES $ 127,500 $ 121,740 $ 153,964 $ 121,740
MAINTENANCE AND OPERATIONS
Training and Meetings 201-210-0600-51240 $ 44,857 $ 25,000 $ 25,000 $ 25,000 Office & Technology Resources 201-210-0600-51250 - 13,600 5,040 5,100 Intergovernmental 201-210-0600-51290 8,485 8,600 10,981 11,550 Equipment and Materials 201-210-0600-52100 58,680 56,000 54,000 57,000 TOTAL MAINTENANCE AND OPERATIONS $ 112,022 $ 103,200 $ 95,021 $ 98,650 TOTAL EXPENDITURES $ 239,521 $ 224,940 $ 248,985 $ 220,390 Explanation of Significant Accounts:
Training and Meetings 201-210-0600-51240
Intergovernmental 201-210-0600-51290
Equipment and Materials 201-210-0600-52100
FY 2025-2026
Integrated Law and Justice Agency for Orange County (Brea) SWAT, Community Policing Equipment, and Frontline and
Training Equipment, Rifle parts and equipment, K9 and
Facility dog programs, website and social media outreach Rifle training, SWAT training, Special program training, and Crisis Negotiation Team training
161
POLICE
PROGRAM: 0555 State Asset Forfeiture
FUND: 203 State Asset Forfeiture
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
MAINTENANCE AND OPERATIONS
Equipment and Materials 203-210-0555-52100 $ - $ 1,800 $ 1,800 $ - Special Departmental 203-210-0555-52200 - 1,400 1,400 - TOTAL MAINTENANCE AND OPERATIONS $ - $ 3,200 $ 3,200 $ - TOTAL EXPENDITURES $ - $ 3,200 $ 3,200 $ -
Explanation of Significant Accounts:
Equipment and Materials 203-210-0555-52100
Special Departmental 203-210-0555-52200
FY 2025-2026
Frontline equipment
Travel and extradition expenses
162
POLICE
PROGRAM: 0111 Federal Asset Forfeiture
FUND: 205 Asset Forfeiture - Federal
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
PERSONNEL SERVICES
Regular Salaries - Sworn 205-210-0111-50010 $ - $ 149,903 $ 45,809 $ - Overtime - Sworn 205-210-0111-50050 - 19,558 - -
Holiday Pay 205-210-0111-50120 - 11,399 1,645 -
Uniform Allowance 205-210-0111-50150 - 1,300 603 -
Annual Education 205-210-0111-50160 - 4,500 4,500 -
Vacation Buy/Payout 205-210-0111-50190 - 5,013 5,013 -
PERS Retirement 205-210-0111-50530 - 120,117 140,986 -
Medical Insurance 205-210-0111-50550 - 29,526 - -
Medicare Insurance 205-210-0111-50570 - 2,779 697 -
Life and Disability 205-210-0111-50580 - 1,044 1,044 -
TOTAL PERSONNEL SERVICES $ - $ 345,139 $ 200,297 $ -
MAINTENANCE AND OPERATIONS
Training and Meetings 205-210-0111-51240 $ - $ 3,000 $ - $ 3,000 Equipment and Materials 205-210-0111-52100 - 20,000 - 200,000 Special Departmental 205-210-0111-52200 - 5,000 - 5,000 TOTAL MAINTENANCE AND OPERATIONS $ - $ 28,000 $ - $ 208,000 TOTAL EXPENDITURES $ - $ 373,139 $ 200,297 $ 208,000
FY 2025-2026
163
POLICE
PROGRAM: 0371 OCATT Grant
FUND: 216 Police Grants
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
PERSONNEL SERVICES
Regular Salaries - Sworn 216-210-0371-50010 $ 134,121 $ 136,868 $ 134,630 $ 140,290 Overtime - Sworn 216-210-0371-50050 7,829 25,092 14,691 10,647 Holiday Pay 216-210-0371-50120 7,514 10,567 7,963 10,824 Cell Phone Allowance 216-210-0371-50140 1,176 1,170 1,151 1,170 Uniform Allowance 216-210-0371-50150 1,307 1,300 1,472 1,500 Annual Education 216-210-0371-50160 4,426 4,500 4,500 4,500 Health and Wellness Program 216-210-0371-50220 - - - 400 PERS Retirement 216-210-0371-50530 20,592 22,644 21,664 24,044 Medical Insurance 216-210-0371-50550 26,184 29,482 28,402 32,744 AFLAC Insurance - Cafeteria 216-210-0371-50560 22 44 65 586 Medicare Insurance 216-210-0371-50570 2,183 2,603 2,326 2,458 Life and Disability 216-210-0371-50580 861 1,044 1,044 1,044 TOTAL PERSONNEL SERVICES $ 206,215 $ 235,314 $ 217,908 $ 230,209 TOTAL EXPENDITURES $ 206,215 $ 235,314 $ 217,908 $ 230,209 FY 2025-2026
164
POLICE
PROGRAM: 0442 Bulletproof Vest Partnership
FUND: 216 Police Grants
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
MAINTENANCE AND OPERATIONS
Equipment and Materials 216-210-0442-52100 $ 3,700 $ 10,000 $ 10,000 $ 10,000 TOTAL MAINTENANCE AND OPERATIONS $ 3,700 $ 10,000 $ 10,000 $ 10,000 TOTAL EXPENDITURES $ 3,700 $ 10,000 $ 10,000 $ 10,000
FY 2025-2026
165
POLICE
PROGRAM: 0472 Office of Traffic Safety Grant
FUND: 216 Police Grants
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
PERSONNEL SERVICES
Overtime - Sworn 216-210-0472-50050 $ 63,183 $ 60,000 $ 50,000 $ 180,000 Overtime - Non-Sworn 216-210-0472-50060 1,343 - 2,325 - Deferred Compensation 216-210-0472-50520 11 - 17 -
PERS Retirement 216-210-0472-50530 10,110 - 3,641 -
Medical Insurance 216-210-0472-50550 7,467 - 2,877 -
AFLAC Insurance - Cafeteria 216-210-0472-50560 19 - 21 - Medicare Insurance 216-210-0472-50570 933 870 900 2,610 Flexible Spending - Cafeteria 216-210-0472-50600 28 - 17 - TOTAL PERSONNEL SERVICES $ 83,093 $ 60,870 $ 59,798 $ 182,610
MAINTENANCE AND OPERATIONS
Training and Meetings 216-210-0472-51240 $ - $ 1,000 $ 800 $ 2,000 Equipment and Materials 216-210-0472-52100 9,925 17,000 $ 500 $ 98,000 TOTAL MAINTENANCE AND OPERATIONS $ 9,925 $ 18,000 $ 1,300 $ 100,000 TOTAL EXPENDITURES $ 93,018 $ 78,870 $ 61,098 $ 282,610 Explanation of Significant Accounts:
Equipment and Materials 216-210-0472-52100
FY 2025-2026
Equipment related to checkpoints and traffic enforcement 166
POLICE
PROGRAM: 0474 Tobacco Tax Act 2016
FUND: 216 Police Grants
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
PERSONNEL SERVICES
Overtime - Sworn 216-210-0474-50050 $ 15,824 $ 55,000 $ 30,000 $ 55,000 PERS Retirement 216-210-0474-50530 2,065 - 333 -
Medical Insurance 216-210-0474-50550 1,732 - 262 -
Medicare Insurance 216-210-0474-50570 230 798 300 798
Flexible Spending - Cafeteria 216-210-0474-50600 16 - 16 - TOTAL PERSONNEL SERVICES $ 19,866 $ 55,798 $ 30,911 $ 55,798
MAINTENANCE AND OPERATIONS
Equipment and Materials 216-210-0474-52100 $ - $ 3,000 $ - $ 3,000 Special Departmental 216-210-0474-52200 - 1,000 - 1,000 TOTAL MAINTENANCE AND OPERATIONS $ - $ 4,000 $ - $ 4,000 TOTAL EXPENDITURES $ 19,866 $ 59,798 $ 30,911 $ 59,798
FY 2025-2026
167
POLICE
PROGRAM: 0478 2021 OPSG
FUND: 216 Police Grants
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
PERSONNEL SERVICES
Overtime - Sworn 216-210-0478-50050 $ 17,225 $ 65,000 $ 152,287 $ 102,200 PERS Retirement 216-210-0478-50530 2,899 - 22,103 -
Medical Insurance 216-210-0478-50550 2,120 - 15,502 -
AFLAC Insurance - Cafeteria 216-210-0478-50560 1 - - -
Medicare Insurance 216-210-0478-50570 249 943 2,210 1,482 Flexible Spending - Cafeteria 216-210-0478-50600 1 - 79 - TOTAL PERSONNEL SERVICES $ 22,496 $ 65,943 $ 192,181 $ 103,682
MAINTENANCE AND OPERATIONS
Equipment and Materials 216-210-0478-52100 $ - $ 89,000 $ - $ 101,000 Special Departmental 216-210-0478-52200 - 2,350 - 2,350 TOTAL MAINTENANCE AND OPERATIONS $ - $ 91,350 $ - $ 103,350 TOTAL EXPENDITURES $ 22,496 $ 157,293 $ 192,181 $ 207,032 Explanation of Significant Accounts:
Equipment and Materials 216-210-0478-52100
FY 2025-2026
PTZ Cameras, Patrol Vehicle
168
POLICE
PROGRAM: 0479 Local Hazard Mitigation Plan
FUND: 216 Police Grants
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
MAINTENANCE AND OPERATIONS
Equipment and Materials 216-210-0479-52100 $ - $ - $ 50,000 $ 100,000 TOTAL MAINTENANCE AND OPERATIONS $ - $ - $ 50,000 $ 100,000 TOTAL EXPENDITURES $ - $ - $ 50,000 $ 100,000
FY 2025-2026
169
POLICE
Summary of Appropriations by Account
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
PERSONNEL SERVICES
Regular Salaries - Sworn 50010 $ 5,615,304 $ 6,283,038 $ 5,724,393 $ 6,085,490 Regular Salaries - Non-Sworn 50020 1,305,500 1,274,664 1,222,879 1,414,570 Part-Time Salaries 50030 148,218 199,912 247,456 244,292 Overtime - Sworn 50050 742,093 750,805 952,116 870,546
Overtime - Non-Sworn 50060 31,773 27,354 72,370 62,902
Overtime - Part-Time 50070 - - 130 -
Holiday Pay 50120 349,195 448,235 327,745 448,964
Cell Phone Allowance 50140 23,368 21,061 18,412 18,720
Uniform Allowance 50150 60,648 77,094 64,491 73,557
Annual Education 50160 163,914 176,102 173,929 165,602
Cafeteria Taxable 50170 42,713 50,074 65,372 78,484
Comptime Buy/Payout 50180 25,299 23,616 27,309 13,241
Vacation Buy/Payout 50190 133,375 136,845 136,984 117,952 Sick Payout 50200 27,419 - - -
Medical Waiver 50210 22,239 21,888 13,270 9,388
Health and Wellness Program 50220 800 34,150 49,750 17,750 Tuition Reimbursement 50500 47,443 16,000 23,138 84,000 Deferred Compensation 50520 23,690 24,106 22,833 26,150 PERS Retirement 50530 3,616,688 4,243,877 4,282,963 4,612,742 PARS Retirement 50540 1,798 2,599 2,378 3,176
Medical Insurance 50550 1,004,762 1,174,294 745,339 1,357,859 AFLAC Insurance - Cafeteria 50560 5,890 3,462 5,645 3,983 Medicare Insurance 50570 124,932 135,746 182,045 139,836 Life and Disability 50580 48,709 54,752 54,752 54,907
Flexible Spending - Cafeteria 50600 5,164 3,073 7,229 6,835 MOU Stipend 50609 - 162,320 162,320 -
TOTAL PERSONNEL SERVICES 13,570,935 15,345,067 14,585,248 15,910,947
MAINTENANCE AND OPERATIONS
Office Supplies 51200 11,691 15,000 15,000 15,000
Memberships and Dues 51230 4,540 5,850 5,655 6,295
Training and Meetings 51240 103,851 92,700 83,700 86,500 Office and Technology Resources 51250 - 13,600 5,040 5,100 Rental/Lease Equipment 51270 26,473 28,250 28,120 6,800 Vehicle Leasing 51275 - 400 100 400
Contract Professional 51280 372,115 406,460 405,151 470,143 Intergovernmental 51290 411,310 460,650 463,911 460,235 Canine Unit 51300 - 11,107 907 10,200
BSCC - PD 51301 4,094 33,000 500 42,934
West Comm 51700 962,023 962,384 962,384 981,632
Equipment and Materials 52100 109,102 246,600 160,700 620,800 Special Departmental 52200 34,701 88,250 74,700 89,550
Telephone 56300 72,266 54,300 50,400 53,500
Gas 56500 4,925 7,000 5,000 7,000
Electricity 56600 99,132 102,000 102,000 102,000
Principal Payments 58000 149,389 - - -
Interest Payments 58500 6,513 - - -
TOTAL MAINTENANCE AND OPERATIONS 2,372,125 2,527,551 2,363,268 2,958,089 FY 2025-2026
170
POLICE
Summary of Appropriations by Account
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26 FY 2025-2026
CAPITAL OUTLAY
Furniture and Fixtures 53100 9,927 - - 5,000
Vehicles 53600 - - - -
TOTAL CAPITAL OUTLAY 9,927 - - 5,000
TOTAL EXPENDITURES $ 15,952,987 $ 17,872,618 $ 16,948,516 $ 18,874,036 171
This Page Intentionally Blank
172
FIRE SERVICES FY 2025-2026
MANAGING DEPARTMENT HEAD: City Manager
MISSION STATEMENT
Fire Services contribute to the safety and well-being of the community by responding to emergency situations and promoting fire prevention.
PRIMARY ACTIVITIES
Fire Services – 0026
Fire Services are provided through a contract with the Orange County Fire Authority (OCFA). The OCFA provides technical, rescue, fire prevention, fire investigation, hazardous materials response, public information/education, paramedic and ambulance transport services.
173
FIRE
Summary of Appropriations by Program
Amended Estimated Adopted
Actual Budget Actual Budget
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
EXPENDITURES BY PROGRAM
Fire Services - 0026
Personnel Services $ 391,868 $ 501,150 $ 501,150 $ 516,632 Maintenance and Operations 7,070,428 7,048,070 7,048,070 7,334,771 Subtotal 7,462,296 7,549,220 7,549,220 7,851,403
TOTAL
Personnel Services 391,868 501,150 501,150 516,632
Maintenance and Operations 7,070,428 7,048,070 7,048,070 7,334,771 TOTAL $ 7,462,296 $ 7,549,220 $ 7,549,220 $ 7,851,403
EXPENDITURES BY FUND
General Fund - 101 $ 7,138,452 $ 7,549,220 $ 7,549,220 $ 7,851,403 Fire Station Debt Service - 402 323,843 - - -
TOTAL $ 7,462,296 $ 7,549,220 $ 7,549,220 $ 7,851,403
FY 2025-2026
174
FIRE
PROGRAM: 0026 Fire Services
FUND: 101 General Fund
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
PERSONNEL SERVICES
PERS Retirement 101-220-0026-50530 $ 391,868 $ 501,150 $ 501,150 $ 516,632 TOTAL PERSONNEL SERVICES $ 391,868 $ 501,150 $ 501,150 $ 516,632
MAINTENANCE AND OPERATIONS
Intergovernmental 101-220-0026-51290 $ 6,746,584 $ 7,048,070 $ 7,048,070 $ 7,334,771 TOTAL MAINTENANCE AND OPERATIONS $ 6,746,584 $ 7,048,070 $ 7,048,070 $ 7,334,771 TOTAL EXPENDITURES $ 7,138,452 $ 7,549,220 $ 7,549,220 $ 7,851,403 Explanation of Significant Accounts:
PERS Retirement 101-220-0026-50530 Retiree costs
Intergovernmental 101-220-0026-51290 Orange County Fire Authority (OCFA) FY 2025-2026
175
FIRE
PROGRAM: 0026 Fire Services
FUND: 402 Fire Station Bond
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
MAINTENANCE AND OPERATIONS
Contract Professional 402-220-0026-51280 $ 3,000 $ - $ - $ - Principal Payments 402-220-0026-58000 315,000 - - -
Interest Payments 402-220-0026-58500 5,843 - - -
Transfer Out - Operational 402-220-0026-59200 - - - -
TOTAL MAINTENANCE AND OPERATIONS $ 323,843 $ - $ - $ -
TOTAL EXPENDITURES $ 323,843 $ - $ - $ -
Explanation of Significant Accounts:
Contract Professional 402-220-0026-51280 Trustee fees
Principal Payments 402-220-0026-58000 Principal
Interest Payments 402-220-0026-58500 Interest
FY 2025-2026
176
FIRE
Summary of Appropriations by Account
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
PERSONNEL SERVICES
PERS Retirement 50530 $ 391,868 $ 501,150 $ 501,150 $ 516,632 TOTAL PERSONNEL SERVICES 391,868 501,150 501,150 516,632
MAINTENANCE AND OPERATIONS
Contract Professional 51280 3,000 - - -
Intergovernmental 51290 6,746,584 7,048,070 7,048,070 7,334,771 Principal Payments 58000 315,000 - - -
Interest Payments 58500 5,843 - - -
TOTAL MAINTENANCE AND OPERATIONS 7,070,428 7,048,070 7,048,070 7,334,771 TOTAL EXPENDITURES $ 7,462,296 $ 7,549,220 $ 7,549,220 $ 7,851,403 FY 2025-2026
177
This Page Intentionally Blank
178
COMMUNITY DEVELOPMENT FY 2025-2026
MANAGING DEPARTMENT HEAD: Director of Community Development
MISSION STATEMENT
The mission of the Community Development Department is to promote sound economic and environmentally sustainable use of land, consistent with the goals and values of the community and to enhance the quality of life for citizens, businesses, and visitors to the community. It is the department’s goal to provide residents, merchants, elected officials, and City boards and commissions with accurate, detailed, and timely information in a professional and courteous manner that sustains the public trust.
PRIMARY ACTIVITIES
Planning – 0030
Provide professional planning and land use advice to the City Council, Planning Commission, and City Manager. Primary staff to the Planning Commission and Environmental Quality Control Board. Promote positive community and economic development within the city. Respond to State legislation related to land use policy, including advance planning work related to the General Plan and Zoning Code, as well as the Coastal Act. Review and make recommendations on current land use applications including General Plan and Zoning amendments, tentative maps, conditional use permits, and variances.
Review ministerial projects including room additions, tenant improvements, sign applications, and home occupancy permits for zoning compliance. Conduct environmental assessments in compliance with the National Environmental Policy Act (NEPA) and California Environmental Quality Act (CEQA) for all private and public projects completed within the City.
Review plans and answer questions at the public counter regarding General Plan, zoning, land use, and economic development matters.
Building and Code Enforcement – 0031
Provide professional expertise and assistance to residents, contractors, and design professionals regarding building code issues. Review construction plans and documents. Issue permits for construction and alteration of buildings and structures.
Perform inspections on buildings and structures and enforce compliance with the provisions of the Code of the City of Seal Beach and the California Building Codes. Compile monthly permit data reports. Maintain project coordination with internal divisions, as well as state and local agencies. Review, amend, and adopt required codes and policies. Investigate and enforce all municipal code violations such as property maintenance, zoning, building, and land use compliance.
Special Projects – 0230
In general, special Planning projects are funded through 0231, out of revenues collected from building permit issuance for specific purposes.
Special Projects – 0231
Special projects for Community Development programs. Current major projects include updating the Housing Element, developing related zoning modifications and environmental impact report, amendments to the Main Street Specific Plan and Land Use Element, creation of an Environmental Justice Element, and an update to the Safety Element of the General Plan.
A Local Coastal Plan is also being drafted.
179
COMMUNITY DEVELOPMENT FY 2025-2026
OBJECTIVES
• Administer the State mandated 6th Cycle Housing Element Update process, including State certification and implementation of a zoning code update, implementation of Specific Plan amendments, and other work program items related to State housing initiatives
• Develop and implement an Environmental Justice Element, and update the Safety Element, pursuant to State law • Continue to develop a Local Coastal Program through public outreach efforts and consultation with the California Coastal Commission
• Continue to cultivate a working relationship with Coastal Commission Staff • Continue coordination with Naval Weapons Station Seal Beach to assess implementation methods for Joint Land Use Study strategies and consideration of development opportunities • Improve efficiencies through revised processes and technology • Improve efficiencies in the newly launched land use management and permitting software shared by Planning, Building, Code Enforcement, and Engineering, including a public portal to submit plans and track progress • Continue City’s code compliance complaint-based policy and improve compliance times • Assist in compliance related to new State laws regarding multi-family housing inspection programs and organic waste programs
• Remain current on changes within the building industry and maintain required certifications and licenses for Building Division staff
PERFORMANCE MEASURES
Actual
FY 2022-23
Actual
FY 2023-24
Estimated
FY 2024-25
Adopted
FY 2025-26
Number of building permits issued 1,908 1,488 1,730 1,800 Number of building plan checks
completed 311 261 270 280
Number of building Inspections 5,012 4,619 4,480 4,700
Number of code enforcement
cases
123 145 180 210
Total planning applications
received 56 86 380 399
180
COMMUNITY DEVELOPMENT
Department Organization
FY 2025-2026
Planning
Community Development
Director
Building & Safety/Code
Enforcement Housing
181
COMMUNITY DEVELOPMENT
Summary of Appropriations by Program
Amended Estimated Adopted
Actual Budget Actual Budget
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
EXPENDITURES BY PROGRAM
Planning - 0030
Personnel Services $ 611,945 $ 604,595 $ 603,070 $ 648,187 Maintenance and Operations 248,041 261,325 261,198 253,498 Subtotal 859,987 865,920 864,268 901,685
Building and Code Enforcement - 0031
Personnel Services 339,315 346,937 348,623 386,492
Maintenance and Operations 686,898 705,050 694,550 707,425 Subtotal 1,026,213 1,051,987 1,043,173 1,093,917
Special Projects - 0231
Personnel Services 59,726 61,039 61,919 60,641
Maintenance and Operations 517,098 433,500 448,500 271,725 Capital Outlay - - - -
Subtotal 576,825 494,539 510,419 332,366
Local Coastal Plan - 0331
Maintenance and Operations - 500,000 80,000 370,000
Subtotal - 500,000 80,000 370,000
Permanent Local Housing Allocation (PLHA) - 0336
Maintenance and Operations - 50,000 - -
Subtotal - 50,000 - -
Community Development Block Grant-CV - 0338
Maintenance and Operations 71,655 - - -
Subtotal 71,655 - - -
Attorney Services Reimbursement - 0377
Maintenance and Operations - 25,000 25,000 25,000
Subtotal - 25,000 25,000 25,000
TOTAL
Personnel Services 1,010,987 1,012,571 1,013,612 1,095,320 Maintenance and Operations 1,523,693 1,974,875 1,509,248 1,627,648 Capital Outlay - - - -
TOTAL $ 2,534,679 $ 2,987,446 $ 2,522,860 $ 2,722,968
FY 2025-2026
182
COMMUNITY DEVELOPMENT
Summary of Appropriations by Program
Amended Estimated Adopted
Actual Budget Actual Budget
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
FY 2025-2026
EXPENDITURES BY FUND
General Fund - 101 $ 1,741,200 $ 1,737,907 $ 1,727,441 $ 1,815,602 Special Projects - 103 576,825 494,539 510,419 332,366
Community Development Block Grant - 215 216,655 230,000 180,000 180,000 Citywide Grants - 217 - 525,000 105,000 395,000
TOTAL $ 2,534,679 $ 2,987,446 $ 2,522,860 $ 2,722,968
183
COMMUNITY DEVELOPMENT
PROGRAM: 0030 Planning
FUND: 101 General Fund
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
PERSONNEL SERVICES
Regular Salaries - Non-Sworn 101-300-0030-50020 $ 383,931 $ 422,635 $ 416,631 $ 443,830 Part-Time Salaries 101-300-0030-50030 4,345 8,000 3,017 8,000 Auto Allowance 101-300-0030-50130 2,745 2,730 2,685 2,730 Cafeteria Taxable 101-300-0030-50170 3,071 3,094 3,609 4,215 Vacation Buy/Payout 101-300-0030-50190 6,610 607 607 4,850 Medical Waiver 101-300-0030-50210 1,883 - - -
Health and Wellness Program 101-300-0030-50220 1,123 1,683 1,683 1,683 Tuition Reimbursement 101-300-0030-50500 - - 4,000 4,800 Deferred Compensation 101-300-0030-50520 10,990 11,841 11,590 12,264 PERS Retirement 101-300-0030-50530 148,430 99,826 93,375 95,853 PARS Retirement 101-300-0030-50540 26 83 36 104
Medical Insurance 101-300-0030-50550 40,547 44,295 52,904 55,507 AFLAC Insurance - Cafeteria 101-300-0030-50560 158 141 141 - Medicare Insurance 101-300-0030-50570 5,946 6,514 6,408 6,965 Life and Disability 101-300-0030-50580 2,003 3,047 3,047 3,047 FICA 101-300-0030-50590 - 99 99 99
Flexible Spending - Cafeteria 101-300-0030-50600 138 - 3,238 4,240 TOTAL PERSONNEL SERVICES $ 611,945 $ 604,595 $ 603,070 $ 648,187
MAINTENANCE AND OPERATIONS
Office Supplies 101-300-0030-51200 $ 2,829 $ 2,000 $ 2,000 $ 2,500 Memberships and Dues 101-300-0030-51230 1,553 1,675 1,548 2,498 Training and Meetings 101-300-0030-51240 4,212 4,150 4,150 9,500 Contract Professional 101-300-0030-51280 93,729 72,500 72,500 59,000 Telephone 101-300-0030-56300 719 1,000 1,000 -
TOTAL MAINTENANCE AND OPERATIONS $ 103,041 $ 81,325 $ 81,198 $ 73,498 TOTAL EXPENDITURES $ 714,987 $ 685,920 $ 684,268 $ 721,685 Explanation of Significant Accounts:
Memberships and Dues 101-300-0030-51230
Training and Meetings 101-300-0030-51240
Contract Professional 101-300-0030-51280
FY 2025-2026
Planning Director Assoc; American Planning Association; Smart Coast
Community Development Block Grant Consultant, CEQA
Consultants, Project Support
American Planning Assoc., Planning Director Assoc.
184
COMMUNITY DEVELOPMENT
PROGRAM: 0031 Building and Code Enforcement
FUND: 101 General Fund
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
PERSONNEL SERVICES
Regular Salaries - Non-Sworn 101-300-0031-50020 $ 223,555 $ 264,265 $ 261,547 $ 286,480 Auto Allowance 101-300-0031-50130 1,478 1,470 1,446 1,470 Cafeteria Taxable 101-300-0031-50170 768 773 1,286 1,813 Vacation Buy/Payout 101-300-0031-50190 2,800 607 607 3,576 Medical Waiver 101-300-0031-50210 2,017 4,200 4,131 4,200 Health and Wellness Program 101-300-0031-50220 1,028 1,184 1,184 1,208 Tuition Reimbursement 101-300-0031-50500 3,182 - 4,000 1,200 Deferred Compensation 101-300-0031-50520 5,993 6,762 6,599 7,086 PERS Retirement 101-300-0031-50530 68,651 38,232 35,895 39,218 Medical Insurance 101-300-0031-50550 24,741 23,049 24,319 31,465 AFLAC Insurance - Cafeteria 101-300-0031-50560 273 49 49 - Medicare Insurance 101-300-0031-50570 3,420 4,034 3,984 4,445 Life and Disability 101-300-0031-50580 1,375 2,312 2,312 2,370 Flexible Spending - Cafeteria 101-300-0031-50600 35 - 1,264 1,960 TOTAL PERSONNEL SERVICES $ 339,315 $ 346,937 $ 348,623 $ 386,492
MAINTENANCE AND OPERATIONS
Office Supplies 101-300-0031-51200 $ 1,718 $ 2,000 $ 2,000 $ 2,000 Memberships and Dues 101-300-0031-51230 - 200 200 200
Training and Meetings 101-300-0031-51240 520 1,500 1,000 1,500 Contract Professional 101-300-0031-51280 685,273 700,000 690,000 700,000 Intergovernmental 101-300-0031-51290 (2,055) - - 2,125
Equipment and Materials 101-300-0031-52100 850 850 850 850 Telephone 101-300-0031-56300 592 500 500 750
TOTAL MAINTENANCE AND OPERATIONS $ 686,898 $ 705,050 $ 694,550 $ 707,425 TOTAL EXPENDITURES $ 1,026,213 $ 1,051,987 $ 1,043,173 $ 1,093,917 Explanation of Significant Accounts:
Memberships and Dues 101-300-0031-51230
Training and Meetings 101-300-0031-51240 CACEO and POST Tranings Contract Professional 101-300-0031-51280 Contract Building Staff, Plan Check Revenue Share Equipment/Materials 101-300-0031-52100 Uniform, Safety Shoes, and Equipment FY 2025-2026
CA Assoc. of Code Enforcement Officers
185
COMMUNITY DEVELOPMENT
PROGRAM: 0231 Building
FUND: 103 Special Projects
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
PERSONNEL SERVICES
Regular Salaries - Non-Sworn 103-300-0231-50020 $ 35,850 $ 45,001 $ 44,242 $ 42,073 Health and Wellness Program 103-300-0231-50220 - 184 368 160 Deferred Compensation 103-300-0231-50520 380 478 471 416 PERS Retirement 103-300-0231-50530 15,360 3,767 3,704 3,657 Medical Insurance 103-300-0231-50550 7,426 10,340 11,890 13,332 AFLAC Insurance - Cafeteria 103-300-0231-50560 181 162 162 - Medicare Insurance 103-300-0231-50570 530 662 637 616
Life and Disability 103-300-0231-50580 - 445 445 387
TOTAL PERSONNEL SERVICES $ 59,726 $ 61,039 $ 61,919 $ 60,641
MAINTENANCE AND OPERATIONS
Plan Archival - Building 103-300-0231-51300 $ 9,700 $ 3,500 $ 3,500 $ 3,500 General Plan 103-300-0231-51301 395,346 320,000 320,000 180,000 Building Technology 103-300-0231-51302 21,120 - - -
GIS - Building 103-300-0231-51303 90,933 110,000 125,000 88,225 TOTAL MAINTENANCE AND OPERATIONS $ 517,098 $ 433,500 $ 448,500 $ 271,725 TOTAL EXPENDITURES $ 576,825 $ 494,539 $ 510,419 $ 332,366 Explanation of Significant Accounts:
Plan Archival - Building 103-300-0231-51300 Contract Plan Archival General Plan 103-300-0231-51301
FY 2025-2026
General Plan Element Updates, GP Zoning and Land Use
Element and CEQA
186
COMMUNITY DEVELOPMENT
PROGRAM: 0030 Planning
FUND: 215 Community Development Block Grant
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
MAINTENANCE AND OPERATIONS
Contract Professional - CDBG 215-300-0030-51280 $ 145,000 $ 180,000 $ 180,000 $ 180,000 Contract Professional - PLHA 215-300-0036-51280 - 50,000 - - Contract Professional - CDBG-CV 215-300-0038-51280 71,655 - - - TOTAL MAINTENANCE AND OPERATIONS $ 216,655 $ 230,000 $ 180,000 $ 180,000 TOTAL EXPENDITURES $ 216,655 $ 230,000 $ 180,000 $ 180,000 Explanation of Significant Accounts:
Contract Professional 215-300-0030-51280
FY 2025-2026
Bathroom Improvement in Leiusre World
187
COMMUNITY DEVELOPMENT
PROGRAM: 0031 Local Coastal
FUND: 217 Citywide Grants
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
MAINTENANCE AND OPERATIONS
Contract Professional - Local Coastal 217-300-0331-51280 $ - $ 500,000 $ 80,000 $ 370,000 Contract Professional - LEAP 217-300-0332-51280 - - - - Contract Professional - Energy Commission 217-300-0334-51280 - - - - Contract Professional - Wireless Attorney 217-300-0377-51280 - 25,000 25,000 25,000 TOTAL MAINTENANCE AND OPERATIONS $ - $ 525,000 $ 105,000 $ 395,000 TOTAL EXPENDITURES $ - $ 525,000 $ 105,000 $ 395,000
FY 2025-2026
188
COMMUNITY DEVELOPMENT
Summary of Appropriations by Account
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
PERSONNEL SERVICES
Regular Salaries - Non-Sworn 50020 $ 643,335 $ 731,901 $ 722,420 $ 772,383 Part-Time Salaries 50030 4,345 8,000 3,017 8,000
Auto Allowance 50130 4,223 4,200 4,131 4,200
Cafeteria Taxable 50170 3,839 3,867 4,895 6,028
Vacation Buy/Payout 50190 9,409 1,214 1,214 8,427
Medical Waiver 50210 3,900 4,200 4,131 4,200
Health and Wellness Program 50220 2,150 3,051 3,235 3,050 Tuition Reimbursement 50500 3,182 - 8,000 6,000
Deferred Compensation 50520 17,363 19,081 18,660 19,766 PERS Retirement 50530 232,441 141,825 132,974 138,727
PARS Retirement 50540 26 83 36 104
Medical Insurance 50550 72,715 77,684 89,113 100,305
AFLAC Insurance - Cafeteria 50560 611 352 352 -
Medicare Insurance 50570 9,896 11,210 11,029 12,026
Life and Disability 50580 3,379 5,804 5,804 5,805
FICA 50590 - 99 99 99
Flexible Spending - Cafeteria 50600 173 - 4,502 6,200
TOTAL PERSONNEL SERVICES 1,010,987 1,012,571 1,013,612 1,095,320
MAINTENANCE AND OPERATIONS
Office Supplies 51200 4,547 4,000 4,000 4,500
Memberships and Dues 51230 1,553 1,875 1,748 2,698
Training and Meetings 51240 4,732 5,650 5,150 11,000
Contract Professional 51280 995,657 1,527,500 1,047,500 1,334,000 Intergovernmental 51290 (2,055) - - 2,125
Special Expense 51300 9,700 3,500 3,500 3,500
General Plan 51301 395,346 320,000 320,000 180,000
Building Technology 51302 21,120 - - -
GIS - Building 51303 90,933 110,000 125,000 88,225
Equipment and Materials 52100 850 850 850 850
Telephone 56300 1,311 1,500 1,500 750
TOTAL MAINTENANCE AND OPERATIONS 1,523,693 1,974,875 1,509,248 1,627,648 TOTAL EXPENDITURES $ 2,534,679 $ 2,987,446 $ 2,522,860 $ 2,722,968 FY 2025-2026
189
This Page Intentionally Blank
190
PUBLIC WORKS FY 2025-2026
MANAGING DEPARTMENT HEAD: Director of Public Works
MISSION STATEMENT
To provide innovative and sustainable City improvements and services through strategic planning, programming, budgeting, constructing, and maintaining of the City’s infrastructure in a cost-effective way that meets the overall needs of the community.
PRIMARY ACTIVITIES
Engineering – 0042
The Engineering Division oversees the overall administration and engineering functions of the department, including contract management, grant management, finance and budgeting, development services, Capital Improvement Program (CIP), environmental, traffic/transportation, construction management/inspection, tidelands management, intra/interagency coordination and compliance, ADA compliance, and provides general coordination with the other Public Works divisions.
The Engineering Division also manages the operations and maintenance of the City’s 23 traffic signals and traffic management center.
The Division coordinates with and/or maintains compliance with regulations from outside agencies, including National Pollution Discharge Elimination System permit; Regional/State Water Quality Control Board; California Department of Transportation (Caltrans), Orange County Flood Control District, Orange County Public Works Department, California Department of Health, Air Quality Management District, California Coastal Commission, Southern California Edison, Southern California Gas, Spectrum, Frontier, Naval Weapons Station, California Coastal Conservancy, California Fish and Game, California Fish and Wildlife, Orange County Transportation Authority, Occupational Safety and Health Administration, Environmental Protection Agency, Orange County Water District, Municipal Water District of Orange County, West Orange County Water Board, Orange County Sanitation District, Army Corp of Engineers, State Lands Commission, Army Corp of Engineers, State Lands Commission, and neighboring cities.
Storm Drains – 0043
The Utilities Division is responsible for the maintenance of the storm water infrastructure which includes over 230 catch basins, several thousand linear feet of storm drains, and the West End Pump Station. Routine maintenance activities to ensure proper conveyance include: inspecting, cleaning, maintaining, and tracking catch basins, catch basin filters, catch basin screens, storm drains, culverts, and other storm water conveyances, and maintaining and operating a storm water pump station. Long-range improvement needs as documented in the City’s Storm Drain Master Plan.
Compliance and enforcement of federal, state, and local regulations for the protection of water quality, implementation of the City's National Pollutant Discharge Elimination System (NPDES) Local Implementation Plan, and the City’s Storm Drain Master Plan, compiling annual Program Effectiveness Reports, plan check and site checking storm drains, and implementation of Best Management Practices, attend mandated storm water meetings, issuance of Notice of Violations and public education for water quality protection.
Street Maintenance – 0044
The Operations & Maintenance Division is responsible for street maintenance and repair of approximately 41.3 centerline miles of roadway within the City. These maintenance efforts include: pavement repairs, street signage, striping, and other pavement markings, pressure washing, and street sweeping. In addition, the Operations & Maintenance Division is also responsible for the maintenance of 24.2 miles of City sidewalks and pavers. 191
PUBLIC WORKS FY 2025-2026
Landscape Maintenance – 0049
The Operations & Maintenance Division is responsible for maintaining all parks and landscaping throughout the City. These activities include trimming and planting trees, lawn maintenance, irrigation line repair, public right-of-way and median maintenance, playground equipment inspection and maintenance, pesticide application, weed abatement, trash removal in parks and tract entries, and maintenance of support facilities. In addition, the Division is responsible for maintaining the City’s open space amenities including walking paths, benches, drinking fountains, picnic tables, pavilions, tot lots, playground equipment, dog parks, basketball courts, tennis courts, and pickleball courts.
Auto Maintenance – 0050
The Operations & Maintenance Division is responsible for the repair, maintenance, procurement, and asset management of City vehicles and motorized equipment. The Division maintains a fleet of over 100 City vehicles, including heavy and light-duty trucks, police interceptors, motorcycles, tractors, backhoes, watercraft, and specialized equipment. A preventative maintenance program is used to minimize vehicle downtime, increase vehicle performance, and control overall fleet maintenance costs.
Building Maintenance – 0052
The Operations & Maintenance Division is responsible for maintaining the integrity of the City’s buildings and facilities through routine & preventative maintenance, and larger-scale capital improvement projects. Maintenance activities include general internal and external upkeep, such as janitorial services, elevator and HVAC maintenance, pest control, mechanical, electrical & plumbing repairs, and landscape maintenance at buildings/facilities.
Improvements that cannot be achieved through regular maintenance are budgeted into the Capital Improvement Program, where strategic planning, funding, design, and construction take place. These activities would include activities such as roof repairs, ADA upgrades, and building rehabilitations.
SB1 Program – 0090
Senate Bill 1 (SB-1) created the Roadway Maintenance and Rehabilitation Account (RMRA). The City receives annual apportionments under this program for basic road maintenance, rehabilitation, and critical safety projects on the local street and roadway system. The City must maintain a minimum Maintenance of Effort (MOE) to qualify for this funding.
Gas Tax – 0090
The State of California imposes per-gallon excise taxes on gasoline and diesel fuel, sales taxes on gasoline and diesel fuel, and registration taxes on motor vehicles with allocations dedicated to transportation purposes. The City’s portion of these fund allocations flow through the Highway Users Tax Account (HUTA) and the fund’s uses must be transportation-related and conform to Streets and Highways Code Section 2101.
Measure M2 – 0099
OC Go (also more commonly known as Measure M2) is a 30-year half-cent cent sales tax for transportation improvements in Orange County through 2041. OC Go is administered through the Orange County Transportation Authority (OCTA), where a portion of the funds is provided to the agencies through the Local Fair Share Program (Project Q) to pay for the escalating cost of restoring the aging street system. These funds can also be used to fund other local transportation needs such as street rehabilitation, traffic and pedestrian safety, and traffic signal improvements. The City must maintain a minimum Maintenance of Effort (MOE) and meet annual eligibility requirements to qualify for this funding.
Special Projects – 0242
Special projects for the Engineering program.
Special Projects – 0244
Special projects for the Street Maintenance program.
192
PUBLIC WORKS FY 2025-2026
Street Lighting – 0500
The Seal Beach Street Lighting Assessment District was formed under the Street Lighting Act of 1919 to finance the maintenance of streetlights and to finance the electricity used by the streetlights. Revenue is derived from the District’s share of the basic property tax levy and the special district augmentation allocations.
Beach Maintenance – 0863
The Operations & Maintenance Division is responsible for the maintenance and preservation of the City’s beaches, pier, and adjacent facilities. Maintenance activities to maintain the 1.5 miles of beachline include regular debris and litter removal, sand management, maintenance of the tot lot and beach parking lots, beach trash removal, graffiti removal, annual construction and removal of the seasonal berm, and clean up after storm events. In addition, the City reimburses the Surfside Colony for the City’s proportionate beach maintenance cost.
Seal Beach is home to the second-largest wooden pier along the California coastline. Regular inspection and maintenance are crucial to ensure structural and operational integrity.
Both assets are within the California Coastal Commission jurisdictional boundaries, FEMA flood zone, State Lands, and various regulatory agencies, careful coordination and monitoring activities are necessary for compliance.
Water Maintenance and Operations – 0900
The Utilities Division is responsible for maintaining the City’s potable water system and ensuring the safe and effective delivery of water to the City’s residential and commercial customers. The City’s water system consists of over 74 miles of pipeline, two booster stations, three active water production wells, and two reservoirs. Water supply is generally provided through a combination of purchasing imported water from the Municipal Water District of Orange County and pumping groundwater from the Orange County Groundwater Basin. Not only are routine maintenance and regular system upgrades necessary improvements to maintain a safe and reliable water supply, but strict adherence to federal, state, and local jurisdictional water quality requirements along with fire protection codes is imperative.
Primary maintenance activities include monitoring the SCADA controls for water wells and pump stations, water production, pipe installation and maintenance, booster station maintenance, well maintenance, water quality sampling and testing, flushing hydrants, exercising valves, replacing meters, reading meters, repairing leaks and main line breaks, customer service requests, management of water meters, cross connection program, fire flow tests, instrumentation and control, and public relations. Due to Southern California’s semi-arid climate, growing population, and dependency on imported water, Seal Beach, like other Southern California water agencies, is increasing its efforts to reduce water loss and promote water conservation.
Capital Improvement Program improvements include pipelines, storage, disinfection, well, and booster station construction.
Outside Agency Coordination and/or compliance with Regulations: National Pollution Discharge Elimination System permit, Regional Water Quality Control Board, City of Long Beach, City of Huntington Beach, City of Westminster, California Department of Health, Air Quality Management District, State Water Resources Control Board, Department of Water Resources, OSHA, Environmental Protection Agency, Metropolitan Water District, Orange County Water District, Municipal Water District of Orange County, West Orange County Water Board, and Golden State Water Company.
Sewer Maintenance and Operations – 0925
The Utilities Division is responsible for the regular maintenance and cleaning of the City’s sanitary sewer system. The City’s sewer system service area encompasses over 6,450 acres, with over 181,000 feet of gravity-fed sewer lines, 7,820 feet of force main, 810 manholes and cleanouts, and six sewer pump stations. A rigorous routine and capital improvement program is in place to properly manage, operate, and maintain all parts of the wastewater system. Maintenance activities include sewer line cleaning, manhole inspections, Closed Circuit Television (CCTV) inspections, and lift station repair and maintenance.
193
PUBLIC WORKS FY 2025-2026
Proper sewer operations also include implementation and managing a Fat, Oils, and Grease (FOG) Program to limit blockages in the system.
Capital Improvement Program improvements include pipelines and pump station design and construction.
Outside Agency Coordination and/or compliance with regulations: National Pollution Discharge Elimination System, Orange County Sanitation District, Regional Water Quality Control Board, Orange County Health Care Agency, U.S. EPA, Air Quality Management District, State Water Resources Control Board, Rossmoor-Los Alamitos Area Sewer District, and City of Huntington Beach.
Vehicle Replacement – 0980
Fleet replacement for the City’s fleet of police, marine safety, public works, and general use vehicles, motorcycles, watercraft, all-terrain vehicles, tractors, heavy equipment, and other miscellaneous equipment. 194
PUBLIC WORKS FY 2025-2026
OBJECTIVES
Administration/Engineering
• Actively explore options to facilitate and streamline processes • Identify and leverage funding sources to offset general fund dependency • Implement public outreach strategies and improve external communication • Provide superior project and program delivery
• Review and update Standard Operating Procedures (SOPs) to help achieve efficient and quality department output and to preserve institutional knowledge
• Consolidate plan and records archive through GIS management • Develop, maintain, and update the City’s asset management • Develop, maintain, update, and track master planning documents and studies • Create a prioritization process for near and long-term CIP planning and implementation • Upgrade the traffic signal system to adapt to new and future technologies • Prioritize and promote ADA accessibility improvements within the public right-of-way and facilities • Continue to comply with the statewide trash provisions as implemented by the Santa Ana Regional Water Quality Control Board
• Continue to track proposed, current, and ongoing legislation to ensure compliance and protection of the City’s health and safety
Stormwater
• Perform inspection and maintenance of all City catch basins, storm drain filters, and screens • Participate in sub-regional watershed planning, as well as work with pollution control measures for the San Gabriel and Anaheim Bay watersheds
Streets
• Identify new pavement preservation and rehabilitation technologies to increase the roadway’s serviceable life • Encourage joint trench construction and discourage moratorium street cuts Landscape
• Conduct the annual park equipment and playground maintenance assessment program for long-term sustainability • Continue to maintain the City’s urban forestry
Fleet
• Prioritize vehicle replacements according to the Fleet Management Plan and Fleet Modernization Analysis, replacement criteria, user needs, maintenance records, and funding availability • Utilize fleet maintenance software to schedule vehicle maintenance, track maintenance records, and analyze vehicle performance data
• Decrease emergency repairs through regular servicing and maintenance • Maintain and manage Master Parts Inventory and re-order schedule to ensure appropriate parts are available • Manage overall fuel consumption through plan maintenance Building
• Identify and prioritize short and long-term improvements based on the City’s Facility Condition Assessment, user input, maintenance records and needs, and funding availability • Identify and prioritize structural deficiencies and implement short and long-term improvement plans Beach
• Continue coordination on Surfside Colony sand replenishment advocacy • Repair and/or replace aged and deteriorating sections of the pier • Actively maintain the beach and manage the sand
Sewer
• Maintain an updated Sewer Master Plan, Sewer System Management Plan, Sewer Management Plan Audit, and Sanitary Sewer Overflow Emergency Response Plan
• Maintain an updated inventory of cleaned and CCTV’d sewer lines • Provide a safe and effective wastewater collection system, and ensure compliance with all regulatory requirements Water
• Ensure compliance with the Department of Water Resources, Model Water Efficient Landscape Ordinance (MWELO) 2015
• Continue to meet all state and federal water quality standards • Promote efficient use of water resources through conservation efforts • Increase reporting accuracy and remain proactive in reducing system water loss • Continue daily testing, inspection of the system, station maintenance, compliance with regulations, exercising of all valves, and flushing of hydrants
195
PUBLIC WORKS FY 2025-2026
PERFORMANCE MEASURES
Actual
FY 2022-23
Actual
FY 2023-24
Estimated
FY 2024-25
Adopted
FY 2025-26
Number of facility work requests 136 200 230 264
Number of calls for service for graffiti 18 21 30 45
Number of encroachment permits
issued 204 190 180 185
Number of fire hydrants flushed 220 400 610 690
Number of water valves turned 190 370 460 450
Total miles of sewer pipeline cleaned 15 9 10 18
196
PUBLIC WORKS
Department Organization
FY 2025-2026
Operations &
Management Division
(Street, Landscape, Auto, Building,
and Beach Maintenance)
Public Works Director
Utilities Division
(Storm Drains, Water, and
Sewer)
Administration &
Engineering Division
197
PUBLIC WORKS
Summary of Appropriations by Program
Amended Estimated Adopted
Actual Budget Actual Budget
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
EXPENDITURES BY PROGRAM
Engineering - 0042
Personnel Services $ 275,501 $ 326,563 $ 324,235 $ 383,447 Maintenance and Operations 21,430 24,200 14,140 63,300
Subtotal 296,931 350,763 338,375 446,747
Storm Drains - 0043
Personnel Services 198,918 186,798 172,948 226,213
Maintenance and Operations 200,833 310,400 275,320 338,605 Subtotal 399,751 497,198 448,268 564,818
Street Maintenance - 0044
Personnel Services 524,812 539,822 549,513 589,170
Maintenance and Operations 1,053,040 1,388,650 1,338,450 1,364,350 Subtotal 1,577,852 1,928,472 1,887,963 1,953,520
Landscape Mainenance - 0049
Personnel Services 147,319 300,988 263,416 332,589
Maintenance and Operations 237,176 558,435 445,540 406,590 Subtotal 384,495 859,423 708,956 739,179
Auto Maintenance - 0050
Personnel Services 216,190 278,684 276,445 297,441
Maintenance and Operations 421,307 546,200 492,200 554,200 Subtotal 637,497 824,884 768,645 851,641
Building Maitenance - 0052
Personnel Services 186,305 475,630 446,580 535,729
Maintenance and Operations 1,001,883 1,030,600 1,001,112 1,138,262 Subtotal 1,188,187 1,506,230 1,447,692 1,673,991
Amended Estimated Adopted
Actual Budget Actual Budget
FY 2018-19 FY 2019-20 FY 2019-20 FY 2020-21
SB1 Program - 0090
Capital Outlay 907,330 1,995,962 398,794 1,597,168
Subtotal 907,330 1,995,962 398,794 1,597,168
FY 2025-2026
198
PUBLIC WORKS
Summary of Appropriations by Program
Amended Estimated Adopted
Actual Budget Actual Budget
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Gas Tax - 0090
Maintenance and Operations 33,325 33,000 33,000 33,500
Capital Outlay 133,310 1,654,934 103,265 1,551,669
Subtotal 166,635 1,687,934 136,265 1,585,169
Measure M2 - 0099
Capital Outlay 961,055 1,325,094 601,711 1,673,383
Subtotal 961,055 1,325,094 601,711 1,673,383
Special Projects - 0242
Maintenance and Operations 257,026 301,500 551,395 605,000 Capital Outlay - 740,000 740,000 152,469
Subtotal 257,026 1,041,500 1,291,395 757,469
Special Projects - 0244
Maintenance and Operations 12,027 60,000 60,000 60,000
Capital Outlay 489,336 300,000 125,000 175,000
Subtotal 501,364 360,000 185,000 235,000
Capital Projects - 0333
Capital Outlay 4,145,096 9,391,245 910,495 11,767,750
Subtotal 4,145,096 9,391,245 910,495 11,767,750
Miscellaneous - XXXX
Maintenance and Operations 26,523 181,928 181,928 -
Capital Outlay 898,963 1,515,994 131,810 2,035,281
Subtotal 925,487 1,697,922 313,738 2,035,281
Street Lighting - 0500
Maintenance and Operations 234,361 259,512 259,512 266,500 Subtotal 234,361 259,512 259,512 266,500
Air Quality Improvement - 0700
Maintenance and Operations - 32,000 32,000 33,200
Capital Outlay
Subtotal - 32,000 32,000 33,200
FY 2025-2026
199
PUBLIC WORKS
Summary of Appropriations by Program
Amended Estimated Adopted
Actual Budget Actual Budget
FY 2023-24 FY 2024-25 FY 2024-25 FY 2025-26
Beach Maintenance - 0863
Personnel Services 454,483 543,521 548,463 539,053
Maintenance and Operations 561,798 514,100 425,881 704,380 Capital Outlay 772,943 1,415,700 1,415,700 2,138,000
Subtotal 1,789,224 2,473,321 2,390,044 3,381,433
Water Maintenance and Operations - 0900
Personnel Services 1,827,275 1,551,794 1,507,487 1,560,954 Maintenance and Operations 4,862,284 5,440,420 4,922,024 6,407,480 Capital Outlay 248,181 690,899 141,582 4,961,817
Subtotal 6,937,740 7,683,113 6,571,093 12,930,251
Sewer Maintenance and Operations - 0925
Personnel Services 1,179,908 1,319,707 1,209,476 1,314,384 Maintenance and Operations 1,890,970 1,146,858 644,558 1,007,030 Capital Outlay 11,126 3,657,163 39,530 3,625,133
Subtotal 3,082,004 6,123,728 1,893,564 5,946,547
Vehicle Replacement - 0980
Maintenance and Operations 271,106 - - 100,000
Capital Outlay - - - 306,800
Subtotal 271,106 - - 406,800
TOTAL
Personnel Services 5,010,710 5,523,507 5,298,563 5,778,980 Maintenance and Operations 11,085,090 11,827,803 10,677,060 13,082,397 Capital Outlay 8,567,340 22,686,991 4,607,887 29,984,470 TOTAL $ 24,663,140 $ 40,038,301 $ 20,583,510 $ 48,845,847 FY 2025-2026
200