Seal Beach City Council
June 8, 2026

Established Goals for FY 2026-27 include:

The City’s priorities span economic development, infrastructure, public safety, and community engagement. Each goal represents both a policy direction and an operational commitment.

1. Billboards: Advance policy direction and implementation strategies for billboards, including evaluation of revenue potential to support City initiatives.

2. Lifeguard Headquarters/Police Substation: Develop a comprehensive roadmap for constructing a new facility that enhances public safety services.

3. Main Street Beautification: Deliver near-term improvements that enhance the appearance and functionality of the Main Street area using existing resources.

4. Paid Parking Report: Evaluate options for paid parking feasibility to improve management and generate sustainable revenue.

5. Business First Working Group: Strengthen partnerships with the business community and evaluate updates to the Main Street Specific Plan.

6. Special Events Expansion: Explore opportunities to expand community events and maximize use of City spaces through partnerships.

7. Olympics Working Group (2028): Position the City to benefit from regional opportunities associated with the 2028 Olympic Games.

8. Strategic Plan Communication: Enhance transparency through regular updates and clear communication with the public and City Council.

The FY 2026-27 Budget continues to prioritize the delivery of high-quality essential services while advancing the City Council’s strategic priorities and long-term operational goals. Building upon the progress achieved over the past fiscal year, the City remains focused on maintaining strong public safety services, investing in critical infrastructure, enhancing community engagement, and improving quality of life for residents. Key initiatives underway include continued advancement of the Lifeguard Headquarters and Police Substation where City Council has directed staff to set additional funding aside. The City is also in the process of implementing the Business First and Olympic Working Groups, expansion of special event opportunities, and ongoing efforts to strengthen communication and transparency surrounding the City’s Strategic Plan and SMART Goals.

The City continues to demonstrate operational excellence across all departments.

The organization closed the fiscal year with a balanced budget, received national and statewide recognition for financial reporting and transparency, processed public records requests in a timely and efficient manner, and successfully delivered multiple Capital Improvement Program projects throughout the community. Public safety departments continued to perform at a high level, with Marine Safety achieving zero drownings and the Police Department responding to more than 37,000 calls for service. Public Works secured significant grant funding to support infrastructure, environmental sustainability, and long-term resiliency projects citywide.

Community Services is expanding recreational opportunities and community engagement, with continued success at the Seal Beach Tennis and Pickleball Center, increased participation in City events, and ongoing support for annual traditions like Run Seal Beach, the Holiday Tree Lighting, and the Christmas Parade. Additionally, transportation options for seniors are continued through the use of the Senior Shuttle and Dial-a-Ride programs.

The Budget reflects strong fiscal stewardship, maintaining the City Council’s 25% General Fund reserve target to protect against natural disasters, economic uncertainty, and fiscal disruptions. The City also made two (2) discretionary payments to reduce its CalPERS unfunded pension liability in 2024 and 2025 and is allocating an additional $250,000 in FY 2026-27 to support further funding to support our employees and paying down that liability. Funding has also been dedicated to the Fleet Fund to ensure long-term maintenance and planning for emergency and service vehicles. Together, these measures reinforce the City’s commitment to financial sustainability and maintaining high-quality public services.

Community Development continues to operate at a high service level, with permitting and Code Enforcement activity significantly increased compared to a decade ago. The Department remains responsive to evolving State laws, particularly in housing and zoning, and received certification of the 6th Cycle Housing Element at the beginning of 2026. The Department has effectively used a $500,000 Coastal Commission grant to advance the Local Coastal Program (LCP), having created drafts of the Land Use Plan and Implementation Plan of the LCP, with the target of presenting the drafts to the council and public for review in the Fall of 2026 and to adopt the LCP in the Fall of 2027. The Department also continues to effectively utilize federal Community Development Block Grant (CDBG) funds for senior housing improvements and community facility upgrades.

Public Works will be maintaining high levels of service to the extent resources allow with the increasing demands for aging infrastructure preservation, regulatory mandates compliance, and development services support. Focus will also be placed on balancing the water and wastewater rates to ensure healthy and safe utility services to constituents and coordinating with the regional, state, and federal partners on strategic planning initiatives such as trash mitigation, coastal engineering, water resiliency, and transportation planning.

The FY 2026-27 budget assumptions reflect continued economic uncertainty, inflationary pressures, and local market conditions. Property tax revenues are projected to increase 4.3% in FY 2026-27 and average 3.4% annually over the five-year forecast, supported by strong residential property values, limited inventory, and continued reassessments of existing homes. Sales tax revenues, including Measures BB and GG, are projected conservatively due to slowing discretionary consumer spending and broader economic volatility, though longterm growth is anticipated to improve beginning in FY 2027-28. Utility Users Tax revenues are expected to remain relatively flat as energy costs stabilize, while Transient Occupancy Tax revenues are projected to level off as the City’s hospitality market has largely reached capacity. Charges for Services revenues

are expected to increase 6.4%, driven primarily by continued strong participation at the Tennis and Pickleball Center.

Expenditure assumptions continue to reflect rising operational and personnelrelated costs. Regular Salaries and Benefits increased approximately 3%, though current costs are temporarily moderated by employee turnover and new employees entering lower salary steps and the PEPRA retirement tier. Retirement costs are projected to increase 7.5% due to CalPERS actuarial adjustments, partially offset by strong investment earnings and the City’s continued discretionary pension payments. Other Pay and Benefits decreased 2.9% due primarily to reduced overtime and a reduction in Fire Contract, although Fire services costs are anticipated to increase approximately 4.5% annually in the five year forecast.

Insurance costs through CJPIA increased 7.2%, and Maintenance and Operations expenditures continue to rise due to inflation, utility increases, and contract renewals. The City will continue monitoring economic conditions and adjusting fiscal assumptions as necessary to maintain long-term financial stability and essential City services.

The Proposed FY 2026-27 Budget is balanced and is available on the City’s website. The Notice of the Public Hearing was published in the Sun Newspaper, as required by the City’s Charter.

The proposed budget reflects the operating and capital activities of 34 funds across 11 departments and comprises a total of 114 full-time positions, including three (3) contract professionals in the Community Development Department, along with

43.54 part-time positions (expressed in full-time equivalents). This represents a net increase of 0.62 FTE’s compared to the previous fiscal year, resulting from the elimination of an Assistant City Manager position, addition of a Human Resources Manager, Human Resources Specialist, reduction in one unfunded special funds police officer, as well as reductions in part time personnel while including two new part-time police aides focused on Main Street and the downtown area, specifically to support parking enforcement and help address ongoing demand in that area and adding one part-time IT aide to keep up with the growing demands in technology, which continues to impact every department. In addition, structural position changes are included to better align with the City Manager’s organization.

That includes strengthening HR functions and placing Community Services under the City Manager’s office to improve coordination and oversight. While realigning some existing positions, moving key staff into deputy roles to better oversee their functional areas, and advancing an associate engineer position to a senior level to support increasing project complexity.

Proposed Budget – All Funds
Below is the Proposed FY 2026-27 Budget for all funds compared to the FY 2026-27 Budget:

Proposed Budget – General Fund
The Proposed FY 2026-27 General Fund Budget includes estimated revenues of $50.0 million, with operating expenditures of $50.0 million and capital project expenditures of $16.8 million, including a $250,000 additional discretionary payment to CalPERS. The table below shows a summary of the estimated revenues and expenditures for the General Fund.

Utility Users Tax (UUT)
Ordinance 1643 Section 4.50.125 of the City Municipal Code requires that the rate of Utility Users Tax (UUT) be reviewed annually. Based on the Fiscal Year 2026- 27 revenue projections, UUT remains the third largest revenue source to the General Fund providing $5.43 million of General Fund revenue. The current Utility Users Tax rate is 10 percent on electric, gas, and telecommunications and 9 percent on pre-paid wireless services.

Cost Recovery Schedule
The City maintains a Cost Recovery Schedule (Fee Schedule) identifying applicable fees for various City services. Fees are reviewed and updated every three to five years. The City recently completed a comprehensive fee study. Annual inflationary adjustments help avoid degradation of cost recovery that occurs if fees remain unchanged while costs increase. In between comprehensive fee studies, the City Council has authorized the City Manager to update annually the fees, charges, rates, and fines based on the annual percentage change in the all-urban Consumer Price Index for Los Angeles-Long Beach-Anaheim, CA (CPI). In addition to the inflationary adjustments, several minor changes have been made to enhance the fee schedule clarity and to closely align fees to the cost of services provided.

Proposed $ %
Budget Budget Increase/ Increase/
All Funds FY 2025-26 FY 2026-27 (Decrease) (Decrease)
Revenues 82,750,707$ 109,157,837$ 26,407,130$ 31.9%
Operating Appropriations 81,087,326 88,061,288 6,973,962 8.6% Net Operating Surplus/(Deficit) 1,663,381$ 21,096,549$ 19,433,168$ 1168.3% CalPERS ADP 250,000$
Capital Improvement Program 27,669,670$ 48,212,487$ 20,542,817$ 74% Net Surplus/(Deficit) (26,006,289)$ (27,115,937)$
Proposed $ %
Budget Budget Increase/ Increase/
GENERAL FUND FY 2025-26 FY 2026-27 (Decrease) (Decrease) Revenues 48,192,080$ 50,006,827$ 1,814,747$ 3.8%
Operating Appropriations 48,110,108 49,990,851 1,880,743 3.9% Net Operating Surplus/(Deficit) 81,972$ 15,976$ (65,996)$ -80.5% CalPERS ADP 250,000$
Capital Improvement Program 11,767,750$ 16,572,517$ 4,804,767$ 41% Net Surplus/(Deficit) (11,685,778)$ (16,806,541)$

Recalibration of these fees simply provides an offset of existing expenditures/needs relating to the cost of providing existing services rather than a source of funding for expanded service levels, thus there is no net incremental revenue expected.

Appropriations Limit
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 2026-27 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 appropriations limit for Fiscal Year 2026-27 is $43,108,168. It should be noted that only revenues derived from taxes are subject to the appropriations limit.

FY 2026-27 Budget Resolution
The attached resolution does the following:

1. Adopts the Proposed Operating and Capital Improvement Budget for Fiscal Year 2026-27; and,

2. Authorizes the City Manager to make appropriation transfers within items, accounts, programs, departments, and funds as long as such transfers do not increase the adopted annual budget appropriations; and,

3. Amends the Fiscal Year 2026-27 Operating Budget upon the close of Fiscal Year 2025-26 to include and reappropriate all encumbrances carried forward; and,

4. Amends the Fiscal Year 2026-27 Capital Improvement Budget upon the close of Fiscal Year 2025-26 to include the reappropriated funds for all previously approved capital projects that have not been completed; and,

5. Authorizes the City Manager to issue salary adjustments consistent with all labor Memorandums of Understanding (MOUs) and employment contracts in effect on July 1, 2026; and,

6. Establishes the Appropriations Limit for Fiscal Year 2026-27 required under Article XIIIB of the State Constitution; and,

7. Authorizes the City Manager to delegate purchasing authority to Department Heads; and,

8. Authorizes the Cost Recovery Schedule for use in Fiscal Year 2026-27.

ENVIRONMENTAL IMPACT:

There is no environmental impact related to this item.

LEGAL ANALYSIS:

The City Attorney has approved the resolution as to form.

FINANCIAL IMPACT:

The Proposed Fiscal Year 2026-27 Operating and Capital Improvement Budget includes estimated revenues of $109.2 million compared to operating appropriations and transfers out of $88.1 million and capital improvement program appropriations of $48.5 million.

RECOMMENDATION:

That the City Council hold a public hearing and adopt Resolution 7785:

1. Adopting the Fiscal Year 2026-27 Operating and Capital Improvement Budget and authorizing actions in furtherance thereof; and,

2. Setting the Appropriations Limit for Fiscal Year 2026-27; and,

3. Authorizing the use of the Cost Recovery Schedule in Fiscal Year 2026-27.

SUBMITTED BY: NOTED AND APPROVED:

Barbara Arenado Patrick Gallegos
Barbara Arenado, Director of
Finance/City Treasurer
Patrick Gallegos, City Manager
ATTACHMENTS:

A. Resolution 7785
B. Proposed Fiscal Year 2026-27 Operating and Capital Improvement Budget with Cost Recovery Schedule
C. Proposed Fiscal Year 2026-2027 Budget Presentation
RESOLUTION 7785

A RESOLUTION OF THE SEAL BEACH CITY COUNCIL
ADOPTING THE FISCAL YEAR 2026-27 OPERATING AND

CAPITAL IMPROVEMENT BUDGET, SETTING THE
APPROPRIATION LIMIT FOR FISCAL YEAR 2026-27, AND

AUTHORIZING USE OF THE COST RECOVERY SCHEDULE IN
FISCAL YEAR 2026-27
WHEREAS, on April 13, 2026, the City Council conducted a Capital Improvement Budget Session; and on May 5, 2026, and May 7, 2026, the City Council conducted Budget Workshops to study and solicit public input on the Proposed Fiscal Year 2026-27 Operating and Capital Improvement Budget; and, WHEREAS, pursuant to Seal Beach City Charter Article X, the City Council held a duly noticed public hearing on June 8, 2026, to consider adopting the Fiscal Year 2026-27 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; and,
WHEREAS, 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 2026-27 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 2026-27 is $43,108,168, which has been adjusted for the change in the cost of living and the change in population; and,
WHEREAS, at the duly noticed workshops and the public hearing held on June 8, 2026, the City Council provided an opportunity for the public to comment on the Proposed Fiscal Year 2026-27 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 2026-27 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 2026-27, beginning July 1, 2026 and ending June 30, 2027.

Section 2. Appropriations in the amount not to exceed $136,523,774 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 2026-27 shall be considered amended upon the close of Fiscal Year 2025-26 to include and reappropriate all encumbrances carried forward.

Section 4. The Capital Improvement Program Budget for Fiscal Year 2026-27 shall be considered amended upon the close of Fiscal Year 2025- 26 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, 2026.

Section 6. The City Council hereby approves the Financial and Budget Policies in the Proposed Fiscal Year 2026-27 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 $43,108,168 for Fiscal Year 2026-27, in full compliance with Article XIIIB of the State Constitution.

Section 9. The City Council hereby approves the use of the Fiscal Year 2026-27 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).

PASSED, APPROVED, AND ADOPTED by the Seal Beach City Council at a regular meeting held on the 8th day of June 2026 by the following vote:

AYES: Council Members:

NOES: Council Members:

ABSENT: Council Members:

ABSTAIN: Council Members:

Lisa Landau, Mayor
ATTEST:

Gloria D. Harper, City Clerk
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 7785 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 8th day of June 2026.

Gloria D. Harper, City Clerk

PROPOSED

OPERATING & CAPITAL

IMPROVEMENT
BUDGET
FISCAL YEAR 2026-27

CITY OF SEAL BEACH, CA
1 This Page Intentionally Blank
2 CITY OF SEAL BEACH,
California

PROPOSED OPERATING AND

CAPITAL IMPROVEMENT BUDGET
FISCAL YEAR 2026-2027
Prepared by the Finance Department
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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 171 Community Development . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 177 Public Works . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 189 Community Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 229 Marine Safety . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 243 FY 2026-2027
5 TABLE OF CONTENTS FY 2026-2027

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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 315

STRATEGIC BUSINESS PLAN
Five Year Financial Forecast . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 325 Ten Year Financial Trend . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 332

FEE SCHEDULE
Cost Recovery Schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 333

APPENDIX
Appropriations Limit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 391 Schedule of Long Term Debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 392 Description of Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 393 Description of Accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 397 Glossary of Terms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 400 Acronyms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 403 Comparison to Other Cities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 406 6 CITY MANAGER’S MESSAGE FY 2026-2027
June 8, 2026
Honorable Mayor and Members of the City Council:

With appreciation for the collaboration and dedication of the City Council, staff, and community, I am pleased to present the Fiscal Year 2026-27 Budget for the City of Seal Beach. This budget serves not only as a financial plan, but as a reflection of the City’s priorities, values, and commitment to maintaining the high quality of life that defines our community.

Over the past several years, the City has taken a measured and strategic approach to stabilizing its financial position. Through conservative revenue forecasting, careful expenditure management, and a commitment to maintaining appropriate reserves, Seal Beach has strengthened its fiscal foundation. This budget builds upon that progress by aligning resources with the City Council’s priorities while maintaining a clear focus on long-term sustainability.

Seal Beach operates within a unique environment as a largely built-out coastal community with limited opportunities for significant new revenue growth. Unlike many neighboring jurisdictions, the City does not benefit from a large commercial or industrial tax base. As a result, the City must be deliberate and thoughtful in how it allocates its resources. Despite these constraints, Seal Beach continues to deliver a high level of service that reflects the expectations of its residents, including Police, Marine Safety, and Fire services, as well as recreation programs, community events, and comprehensive Public Works operations. Maintaining these services while planning for the future remains a central objective of this budget.

Like cities across California, Seal Beach continues to face increasing pension obligations, rising health care costs, inflationary pressures, and evolving State and Federal mandates. These structural challenges are not temporary and require a proactive and balanced approach. This budget addresses these pressures through prudent spending, strengthened cost recovery strategies, and the evaluation of new revenue opportunities where appropriate. At the same time, it avoids actions that would create additional long-term risk or reduce the City’s financial flexibility.

A defining element of this year’s budget is a continued shift toward proactive and strategic planning. In prior years, the City relied more heavily on incremental adjustments to respond to changing conditions. This budget reflects a more forward-looking approach, emphasizing early identification of fiscal pressures, clearer prioritization of resources, and deliberate alignment of expenditures with long-term objectives. This shift strengthens the City’s ability to manage uncertainty and better positions the organization to sustain service levels over time.

Over the past year, the City has continued to align its operations with the City Council’s priorities through the development and implementation of SMART goals. This framework provides greater clarity, accountability, and measurable progress, ensuring that the City’s work is directly tied to policy direction. During Fiscal Year 2025-26, the City made meaningful progress toward these objectives, including advancing planning efforts for the Lifeguard Headquarters and Police Substation, evaluating parking strategies in the Main Street area, establishing the Business First and Olympic Working Groups, exploring expanded community event opportunities, and enhancing communication of City initiatives.

This budget continues that alignment by ensuring resources are directed toward these priorities and by reinforcing accountability across departments. Departments are expected to demonstrate how their work supports adopted goals, improves service delivery, and contributes to measurable outcomes. This approach strengthens the connection between policy direction and operational execution and ensures that limited resources are used effectively and transparently.
7 CITY MANAGER’S MESSAGE FY 2026-2027
A key focus of this year’s budget is strengthening organizational alignment and service delivery. The City is taking a deliberate approach to ensuring its organizational structure reflects current operational needs and service demands.

This includes realigning resources to better support citywide initiatives, enhancing coordination across departments, and addressing workload demands in critical service areas such as public works, public safety, and technology. These efforts are intended to improve efficiency, strengthen accountability, and ensure the organization is positioned to effectively deliver on City Council priorities.

In addition, the City continues to evaluate opportunities to improve service delivery through the use of technology, data, and process improvements. Investments in systems modernization and digital tools are intended to streamline operations, enhance communication, and provide residents with more efficient and responsive services. These improvements are especially important as service expectations continue to evolve and as the City seeks to do more with limited resources.

This budget reflects a balanced approach to managing limited resources while maintaining service levels. The City continues to evaluate programs and expenditures to ensure alignment with priorities, while also identifying opportunities to improve efficiency and maximize the impact of available funding. This includes reviewing service delivery models, exploring cost recovery where appropriate, and ensuring that new investments are carefully considered in the context of long-term financial sustainability.

At the same time, the City recognizes the importance of maintaining flexibility in responding to changing conditions.

Economic uncertainty, fluctuations in revenue, and emerging service demands require the City to remain adaptable.

This budget is structured to provide that flexibility, while still maintaining a careful approach to spending and resource allocation.

The Fiscal Year 2026-27 Budget maintains the City Council’s policy target of a 25 percent General Fund reserve, providing a strong financial cushion to absorb potential economic impacts. The budget also includes continued progress toward reducing unfunded pension liabilities through additional discretionary payments, as well as targeted investments in infrastructure, fleet, and technology. These investments are essential to maintaining service levels, protecting public assets, and ensuring long-term resilience.

At the same time, the budget acknowledges that structural challenges remain. Operating costs continue to grow at a pace that outstrips revenue growth, placing pressure on the City’s long-term financial outlook. Addressing this imbalance will require ongoing focus, careful prioritization, and continued evaluation of both expenditures and revenue strategies. The City will need to remain flexible and responsive as economic conditions evolve and as new challenges emerge.

Engaging with the community remains a central priority. Residents are encouraged to participate in City Council meetings, visit City Hall, and connect with staff through a variety of channels. The City’s Ask City Hall service provides a direct and efficient way for residents to submit questions and service requests, ensuring they are routed to the appropriate department for timely response. In addition, the MySealBeach mobile application offers a convenient platform for residents and businesses to report issues, receive updates on City projects and events, and stay informed about City news. These tools support transparency and strengthen the City’s connection with the community.

Looking ahead, the City faces an increasingly uncertain economic environment. External factors, including inflation, interest rate volatility, and broader economic conditions, continue to impact local government operations. At the same time, internal pressures, including rising labor and contract costs, require thoughtful and deliberate management.

While the City is well-positioned today, maintaining that position will require continued discipline, adaptability, and a focus on long-term financial sustainability.
8 CITY MANAGER’S MESSAGE FY 2026-2027
This budget is designed to balance those priorities. It maintains essential services, supports strategic investments, and preserves financial stability, while recognizing the need for ongoing evaluation and adjustment as conditions evolve. Through continued collaboration between the City Council, staff, and the community, Seal Beach is wellprepared to navigate future challenges while preserving the character and quality of life that make the City a unique and valued community.

GENERAL FUND BUDGET HIGHLIGHTS
The FY 2026-27 General Fund Budget includes cautious revenue assumptions as the City and region are increasingly challenged by high inflation, fiscal policy shifts, Middle East issues and economic uncertainty. General fund revenues are estimated at $50.0 million, with operating expenditures of $50.0 million and capital project expenditures of $16.8 million, including a $250,000 additional discretionary payment to CalPERS. 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 Capital Improvement (CIP) Project Public Study Session and held two Public Budget Workshops for questions and answers. During the session and workshops, comprehensive evaluations of departments budget and their accomplishments, objectives, and program and service impacts were presented. The additional CIP study session was held to discuss Citywide capital projects and goals of the City Council.

The City's General Fund is not restricted and can be used for many public services. The FY 2026-27 Budget is balanced with a surplus of $15,976. The table below shows a summary of the revenues and expenditures for the General Fund.

Proposed $ %
Budget Budget Increase/ Increase/
General Fund FY 2025-26 FY 2026-27 (Decrease) (Decrease) Revenues $ 47,370,080 $ 49,184,827 $ 1,814,747 3.8%
Transfers In 822,000 822,000 - 0.0%
Revenues $ 48,192,080 $ 50,006,827 $ 1,814,747 3.8%
Appropriations $ 45,435,378 $ 47,570,237 $ 2,134,859 4.7% Transfers out $ 2,674,730 $ 2,420,614 $ (254,116) -9.5% Appropriations $ 48,110,108 $ 49,990,851 $ 1,880,743 3.9% $ 81,972 $ 15,976
CalPERS ADP $ 250,000
Capital Improvement Projects $ 11,767,750 $ 16,572,517 $ 4,804,767 41% TOTAL $ 59,877,858 $ 66,813,368

CITYWIDE BUDGET HIGHLIGHTS
The Citywide FY 2026-27 Operating and Capital Improvement Budget for the City of Seal Beach are $136.5 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. 9
CITY MANAGER’S MESSAGE FY 2026-2027
Proposed $ %
Appropriations Budget Budget Increase/ Increase/
All Funds FY 2025-26 FY 2026-27 (Decrease) (Decrease)
Operating Budget $ 63,644,846 $ 66,528,855 $ 2,884,009 4.5% Transfers Out 17,442,480 21,532,433 4,089,953 23.4%
Capital Improvement Program 27,669,670 48,462,487 20,792,817 75.1% TOTAL $ 108,756,996 $ 136,523,774 $ 27,766,778 25.5%
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 2026-27 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 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 43.54 part-time positions (expressed in full-time equivalents). This represents a net increase of 0.62 fulltime position compared to the previous fiscal year, resulting from the elimination of an Assistant City Manager position and the addition of a Human Resources Manager and Human Resources Specialist, and the reduction of an unfunded police officer position. This position has been unfunded from special funds for some time.

The City continues to evaluate its organizational structure to ensure positions aligned with current operational needs and service demands. While several classifications warrant broader review, a few key positions have been identified as being below market and characterized by long-tenured staff, with compensation structures that have not kept pace with industry benchmarks. In response, the City is strategically realigning these roles to better reflect evolving responsibilities. This includes reassigning the Deputy Director of Finance and the Deputy Director of Recreation and Community Services to support increasing demands within the City Manager’s Office, HR, and Finance, where they will take on special projects and citywide initiatives. Additionally, a Senior Engineer position is being emphasized to address the growing workload within Public Works, ensuring the City can effectively manage increasing capital projects and infrastructure needs. The adopted budget includes the addition of two part-time Police Aides assigned to the Main Street area to enhance visibility, improve response to quality-of-life issues, and allow sworn officers to remain focused on higher-priority public safety needs. These positions support increased activity in the area, including events, business engagement, and visitor traffic, while providing a cost-effective approach to service delivery. In addition, a part-time IT Aide is included to support the City’s growing technological demands. As workloads continue to increase and the threat of cyberattacks becomes more frequent and sophisticated, this position will assist with system maintenance, user support, and cybersecurity efforts, helping to strengthen the City’s overall technology infrastructure and resilience.

The maintenance and operations, and capital outlay/improvements portions of the FY 2026-27 Budget have been prepared by using historical data as a basis to estimate costs, which are then verified through a zero-based budgeting process.
10 CITY MANAGER’S MESSAGE FY 2026-2027

CAPITAL IMPROVEMENT PROGRAM
The Capital Improvement Program (CIP) is included as part of the FY 2026-27 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. During FY 2026-27, the Public Works Department is expected to spend approximately $48.5 million on 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 2026-27 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 its obligations in the future.

General Fund Fiscal Sustainability
The City has developed an initial fiscal sustainability plan that combines strategic revenue enhancements, expenditure controls, service delivery adjustments, updated revenue projections, and continued efforts to reduce long-term pension liabilities through additional discretionary payments to CalPERS. The Proposed Budget includes a third Additional Discretionary Payment toward the City's unfunded pension liability, and staff will return to the City Council with a comprehensive pension paydown strategy to further evaluate long-term cost savings and fiscal benefits.

In addition, several potential revenue initiatives are currently under evaluation and will be brought back to the City Council for consideration, including digital billboard opportunities and a comprehensive business license review. While these initiatives are not currently incorporated into the City's long-range financial projections, they may provide additional revenue-generating opportunities to support future fiscal sustainability efforts if approved by the City Council. Collectively, these strategies position the City to proactively address anticipated fiscal challenges, maintain service levels, strengthen long-term financial stability, and preserve the City's strong fiscal foundation in the years ahead.

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 for moving forward.

ACKNOWLEDGEMENT
All City staff deserve 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.
11 CITY MANAGER’S MESSAGE FY 2026-2027

CONCLUSION
As we move into the coming fiscal year, the City faces an increasingly complex and uncertain economic landscape that requires both discipline and adaptability. While Seal Beach continues to benefit from a strong foundation built on prudent financial management, external factors, such as persistent inflation, elevated interest rates, and global instability, including ongoing tensions in the Middle East, are contributing to volatility in energy markets, supply chains, and overall economic confidence. At the same time, domestic pressures, including rising labor and contract costs and uncertainty in state and federal funding, continue to challenge local governments. In this environment, the City must remain thoughtful and deliberate, focusing not only on addressing immediate needs but also on positioning itself for long-term fiscal sustainability.

The adopted budget reflects this balanced and forward-looking approach. It prioritizes maintaining essential services and meeting the needs of the community, while continuing to make strategic investments in the City’s long-term financial health. The City has maintained reserves at approximately 25%, consistent with policy and aligned with best practices, ensuring a strong financial cushion to absorb potential economic shocks. In addition, the budget includes continued discretionary payments toward pension liabilities and targeted investments in critical areas such as fleet and technology infrastructure. At the same time, we acknowledge there are ongoing structural challenges, particularly that maintenance and operational costs continue to grow faster than revenues, requiring ongoing discipline, careful prioritization, and difficult trade-offs. These pressures have also limited the City’s ability to expand staffing at the pace that service demands may otherwise warrant.

Looking ahead, the City remains committed to transparency, accountability, and proactive financial management.

Staff will continue to closely monitor economic trends and provide regular updates to ensure timely adjustments as conditions evolve. While the City is on solid financial footing today, sustaining that position will require continued effort, including the exploration and implementation of new, reliable revenue sources. Through continued collaboration between the City Council, staff, and the community, Seal Beach is well-prepared to navigate uncertainty, maintain high-quality services, and preserve the character and quality of life that make the City a unique and valued community.

Respectfully submitted,
Patrick Gallegos
City Manager
12 CITY LEADERSHIP FY 2026-2027

CITY COUNCIL
Ben Wong
Mayor Pro Tem
DISTRICT 2
Patty Senecal
Council Member
DISTRICT 4
Joe Kalmick
Council Member
DISTRICT 1
Lisa Landau
Mayor
DISTRICT 3
Nathan Steele
Council Member
DISTRICT 5

EXECUTIVE OFFICERS
Patrick Gallegos, City Manager
Nicholas R. Ghirelli, City Attorney

EXECUTIVE TEAM
Iris Lee, Director of Public Works
Shaun Temple, Director of Community
Development
Michael Henderson, Police Chief
Joe Bailey, Marine Safety Chief
Gloria D. Harper, City Clerk
Barbara Arenado, Director of Finance/City
Treasurer
13 Billboards
Advance policy direction and implementation strategies for billboards, including evaluation of revenue potential to support City initiatives.

Lifeguard Headquarters / Police Substation
Develop a comprehensive roadmap for constructing a new facility that enhances public safety services.

This includes:

Site feasibility analysis
Design alternatives
Public outreach
Identification of funding strategies, including bonding, new revenue sources, and grants Main Street Beautification
Deliver near-term improvements that enhance the appearance and functionality of the Main Street area using existing resources.

Paid Parking Report
Evaluate options for paid parking feasibility to improve management and generate sustainable revenue.

Business First Working Group
Strengthen partnerships with the business community and evaluate updates to the Main Street Specific Plan.

Special Events Expansion
Explore opportunities to expand community events and maximize use of City spaces through partnerships.

Olympics Working Group (2028)
Position the City to benefit from regional opportunities associated with the 2028 Olympic Games.

Strategic Plan Communication
Enhance transparency through regular updates and clear communication with the public and City Council.

CITY COUNCIL

STRATEGIC GOALS
City of Seal Beach 32145678
14 ORGANIZATIONAL CHART
Exercise Administrative Control
Over All Departments
Agenda Preparation
Represents City in all legal matters Administrative Policies City Council Support
Computer Network Administration
Intergovernmental Relations
Special Studies/Projects
Financial Services/Reporting Policy Analysis
Business Tax Risk Management
Utility Billing/Cashiering
Budget/Audit/Grants
Accounts Payable/Payroll
Debt Administration
Treasury/Investments Employee Benefits
Successor Agency Administration Classification/Compensation Beach/Pool Safety Youth/Adult Class Activity
Jr. Lifeguard Program Special Event Permitting
Sports League/Events
Engineering
Fleet Maintenance
Beach Maintenance Planning
Water/Sewer Maintenance Building/Code Enforcement
Capital Projects Development Review
Storm Drains Community Development Block Grant
Building Maintenance Land Use and Coastal Issues
Street Maintenance General Plan and Code
Traffic and Transportation
Traffic/Patrol/Detective Services
Records Management Parking Control
Election Management Detention Center
FY 2026-2027

MAYOR AND CITY COUNCIL

CITIZENS OF SEAL BEACH

FINANCE

PUBLIC WORKS
Orange County Fire Authority
Personnel Recruitment

MARINE SAFETY

CITY MANAGER

CITY ATTORNEY

HUMAN RESOURCES

COMMUNITY SERVICES

CITY CLERK

POLICE SERVICES

COMMUNITY

DEVELOPMENT

FIRE SERVICES
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18 GUIDE TO THE BUDGET FY 2026-2027
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 2026-2027

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 2024-25 Actuals, FY 2025-26 Amended Budget and FY 2025-26 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 2026-2027
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 2026-2027
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 2026-2027
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 2026-2027
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 2026-2027
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 2026-2027

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 full-time 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 2026-2027

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 2025-2026
Presented to the
City of Seal Beach
For meeting the criteria established to achieve a CSMFO Award in Budgeting.

February 5, 2026
Jennifer Wakeman James Russell-Field, Chair 2025 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, 2025
Executive Director

GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
29 THIS PAGE INTENTIONALLY LEFT BLANK
30 COMMUNITY PROFILE FY 2026-2027

COMMUNITY

PROFILE
______________

OVERVIEW
31 COMMUNITY PROFILE FY 2026-2027

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 2026-2027

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 2026-2027
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 24,421.

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 2026-2027

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 67 67 64 68 73 76 77 83 81 76 70 69 73
Average low °F 42 50 50 52 60 62 64 66 66 59 55 52 57
Average precipitation
inches .02 .09 .04 .01 .00 .00 .00 .00 .00 .03 .12 .10 .03

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 2026-2027

POPULATION
Current population: 24,421
2020 Census: 25,298
Population Growth 2014-2025: -2.0%
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 12.9%
Persons between 19-64 years 40.6%
Persons 65 years and over 43.7%
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 9,287 95.33%
Unemployed 455 4.67%
Total Labor Force 9,742 100%
Source: US Census 2024 ACS 5-Year Estimate

HOUSING UNITS DISTRIBUTION
Units Percentage
1-Unit, detached 5,264 36.0%
1-Unit, attached 3,142 21.5%
2 units 381 2.6%
3 to 4 units 512 3.5%
5 to 9 units 1,614 11.0%
10 to 19 units 2,155 14.7%
20 or more units 1,474 10.1%
Mobile Home 90 0.6%
Other 0 0.0%
Total Housing Units 14,632 100.0%
Occupied Units 12,837 87.7%
Vacant Units 1,795 12.3%
Persons per Unit:

Owner Occupied 1.92
Renter Occupied 1.81
Source: US Census 2024 ACS 5-Year Estimate

HOUSEHOLDS
Units Percentage
Owner Occupied 9,827 76.6%
Renter Occupied 3,010 23.4%
Source: US Census 2024 ACS 5-Year Estimate
INCOME
Median Household Income $85,964
Income and Benefits
Less than $10,000 492 3.8%
$10,000 to $14,999 189 1.5%
$15,000 to $24,999 841 6.6%
$25,000 to $34,999 1,474 11.5%
$35,000 to $49,999 1,231 9.6%
$50,000 to $74,999 1,643 12.8%
$75,000 to $99,999 1,211 9.4%
$100,000 to $149,999 1,831 14.3%
$150,000 to $199,999 1,357 10.6%
$200,000 or more 2,568 20.0%
Source: US Census 2024 ACS 5-Year Estimate

DEM REP GRN
36 COMMUNITY PROFILE FY 2026-2027

MAJOR INDUSTRIES
Agriculture, Forestry, Fishing, and Hunting 0.4%
Construction 6.8%
Manufacturing 9.5%
Wholesale Trade 3.8%
Retail Trade 8.7%
Transportation and Warehousing 4.8%
Information 2.1%
Finance, Insurance, Real Estate, and Leasing 9.6%
Professional, Scientific, Management, and
Waste Management

13.2%
Education, Healthcare, and Social Assistance 25.2%
Arts, Entertainment, Recreation,
Accommodation, and Food Services

5.8%
Other Services, except Public Administration 5.6%
Public Administration 4.8%
Source: US Census 2024 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
California Pizza Kitchen
Chevron
Chick Fil A
Crate Barrel Outlet
CVS Pharmacy
Energy Tubulars
G&M
Hofs Hut Restaurant & Bakery Home Goods
In N Out Burger
Kohls
Marshalls
Mobil
Old Ranch Country Club
Original Parts Group
Pavilions
Petsmart
Ralphs
Roger Dunn Golf Shops
Spaghettini
Target
Ulta Beauty
*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 2026-2027

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 2026-2027

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 2026-2027

CITY COUNCIL
40 COMMUNITY PROFILE FY 2026-2027

CITY COUNCIL DISTRICTS
41 COMMUNITY PROFILE FY 2026-2027

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
Long Beach Animal Care Services (562) 570-7387
Animal Shelter
Seal Beach Animal Care Center (562) 430-4993
Pet Licensing
Long Beach Animal Care Services (562) 570-7387
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 2026-2027

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 39

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 6

EDUCATION FACILITIES
Elementary Schools 1
Junior High Schools 0
High Schools 0
Public Libraries 2
43 THIS PAGE INTENTIONALLY LEFT BLANK
44 THIS PAGE INTENTIONALLY LEFT BLANK
45 SUMMARY OF PROJECTED FUND BALANCES
FY 2025-26 FY 2025-26 FY 2025-26 Projected Fund
Projected Projected Projected Balances
FUND Revenues Expenditures Net Income July 1, 2026

GENERAL FUND
General Fund - 101 (105) 40,433,327 48,854,916 50,169,185 (1,314,269) 39,119,058 $ 39,119,058

SPECIAL REVENUE FUNDS
Leased Facilities - 102 452,023 272,778 78,700 194,078 646,101 646,101 Special Projects - 103 1,550,324 479,199 447,265 31,934 1,582,258 1,582,258 Waste Management Act - 104 135,955 125,000 82,810 42,190 178,145 178,145 Tidelands Beach - 106 - 4,543,680 4,543,680 - - -
Parking In-Lieu - 107 50,553 7,200 - 7,200 57,753 57,753 Supplemental Law Enforcement - 201 124,633 335,000 187,480 147,520 272,153 272,153 Inmate Welfare - 202 - - - - - -
Asset Forfeiture - State - 203 3,403 100 - 100 3,503 3,503 Air Quality Improvement District - 204 10,685 30,700 - 30,700 41,385 41,385 Asset Forfeiture - Federal - 205 163,969 31,000 25,000 6,000 169,969 169,969 Park Improvement - 208 57,173 2,000 - 2,000 59,173 59,173 SB1 RMRA - 209 531,955 666,756 100,000 566,756 1,098,711 1,098,711 Gas Tax - 210 2,547,097 814,008 553,310 260,698 2,807,795 2,807,795 Measure M2 - 211 820,700 614,217 404,077 210,140 1,030,839 1,030,839 Traffic Impact Fees - 213 206,565 7,000 - 7,000 213,565 213,565 Seal Beach Cable - 214 681,805 104,000 65,000 39,000 720,805 720,805 Community Development Block Grant - 215 73,249 180,000 180,000 - 73,249 73,249 Police Grants - 216 (311,854) 858,032 513,537 344,495 32,641 32,641 Citywide Grants - 217 (336,703) 1,186,574 1,284,231 (97,657) (434,360) (434,360) Street Lighting District No. 1 - 280 - 266,500 266,500 - - -

CAPITAL PROJECT FUND
Capital Improvement Projects - 301 234,347 2,882,126 2,932,126 (50,000) 184,347 184,347 PROPRIETARY FUNDS*
Water - 501 19,900,160 10,342,980 7,701,935 2,641,045 22,541,204 22,541,204 Sewer - 503 26,654,383 3,821,682 3,667,786 153,895 26,808,278 26,808,278

INTERNAL SERVICE FUNDS
Vehicle Replacement - 601 538,762 426,175 212,000 214,175 752,937 752,937 Information Technology Replacement - 602 - - - - - -

SPECIAL ASSESSMENT DISTRICTS
CFD Landscape Maintenance District 2002-01 - 281 739,882 163,000 137,934 25,066 764,948 764,948 CFD Heron Pointe 2002-01 - 282 388,193 273,000 252,264 20,736 408,929 408,929 CFD Pacific Gateway 2005-01 - 283 984,188 581,000 557,051 23,949 1,008,137 1,008,137 CFD Heron Pointe 2002-01 - Admin - 284 79,454 15,000 9,200 5,800 85,254 85,254 CFD Pacific Gateway 2005-01 - Admin - 285 183,588 125,000 88,454 36,546 220,134 220,134 TOTAL ALL FUNDS 96,897,815 $ 78,008,623 $ 74,459,526 $ 3,549,097 $ 100,446,912 $ 100,446,912 Fund Balance
as of 6/30/25
Projected Fund
Balance 6/30/26
46 Total Proposed Proposed Total Projected Fund
Proposed Proposed Proposed Operating Capital Proposed Proposed Balances Revenues Transfers In Revenues Expenditures Expenditures Transfers Out Expenditures June 30, 2027 Unrestricted $ 49,184,827 $ 822,000 $ 50,006,827 $ 47,570,237 $ - $ 19,243,131 $ 66,813,368 $ 22,312,517 $ 18,589,383 $ 3,723,134 272,778 - 272,778 82,635 - - 82,635 836,244 - 836,244
541,171 - 541,171 610,559 267,719 - 878,278 1,245,151 - 1,245,151 125,000 - 125,000 135,403 - - 135,403 167,743 - 167,743 2,089,600 3,379,985 5,469,585 4,042,283 - 1,427,302 5,469,585 - - - 7,200 - 7,200 - - - - 64,953 - 64,953
325,000 - 325,000 220,840 - - 220,840 376,313 - 376,313 - - - - - - - - - -
100 - 100 3,400 - - 3,400 203 - 203
30,700 - 30,700 66,000 - - 66,000 6,085 - 6,085
21,000 - 21,000 163,000 - - 163,000 27,969 - 27,969
65,000 - 65,000 - 57,720 - 57,720 66,453 - 66,453
737,825 - 737,825 - 913,975 - 913,975 922,561 - 922,561 827,657 - 827,657 3,500 3,231,859 30,000 3,265,359 370,093 - 370,093 605,490 - 605,490 - 1,506,333 - 1,506,333 129,997 - 129,997 7,000 - 7,000 - - - - 220,565 - 220,565
104,000 - 104,000 30,000 160,000 - 190,000 634,805 - 634,805 179,200 - 179,200 179,200 - - 179,200 73,249 - 73,249
623,894 - 623,894 653,541 - - 653,541 2,994 - 2,994
5,146,940 - 5,146,940 80,000 4,300,947 - 4,380,947 331,633 - 331,633 141,000 138,931 279,931 279,931 - - 279,931 - - -
- 16,822,517 16,822,517 - 16,822,517 - 16,822,517 184,347 184,347 - 20,880,485 - 20,880,485 8,049,303 16,193,049 440,000 24,682,352 18,739,337 19,364,630 (625,292) 4,432,537 - 4,432,537 2,510,660 5,008,368 293,000 7,812,028 23,428,787 26,299,427 (2,870,640) 125,000 329,000 454,000 837,962 - - 837,962 368,975 368,975 0 - - - - - - - - - -
163,000 - 163,000 120,698 - 31,400 152,098 775,850 775,850 - 273,000 - 273,000 251,244 - 15,000 266,244 415,685 415,685 - 616,000 - 616,000 562,225 - 25,000 587,225 1,036,912 1,036,912 - - 15,000 15,000 7,600 - 1,600 9,200 91,054 91,054 -
100,000 25,000 125,000 68,634 - 26,000 94,634 250,499 250,499 - $ 87,625,404 $ 21,532,433 $ 109,157,837 $ 66,528,855 $ 48,462,487 $ 21,532,433 $ 136,523,774 $ 73,080,974 $ 67,376,762 $ 5,704,212 FY 2026-2027
Restricted/
Committed
47 SUMMARY OF REVENUES AND APPROPRIATIONS

BY FUND TYPE - ALL FUNDS
FY 2026-2027
General Fund

45.81%
Special Revenue Funds

14.08%
Debt Service

0.00%
Capital Project

14.01%
Internal Service Fund
Proprietary Fund 0.42%

23.19%
Special Assessment Districts

1.09%
Revenues and Transfers In
FY 2026-27 - $109,157,837
General Fund

48.94%
Special Revenue Funds

13.51%
Debt Service

0.00%
Capital Project

12.32%
Proprietary Fund

23.80%
Internal Service Fund

0.61%
Special Assessment Districts

0.81%
Operating, Capital and Transfers Out
FY 2026-27 - $136,523,774
48 SUMMARY OF TOTAL REVENUES

BY FUND - ALL FUNDS
Amended Estimated Proposed
Actual Budget Actual Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 GENERAL FUND - 101 $ 50,055,073 $ 48,308,780 $ 48,854,916 $ 50,006,827

SPECIAL REVENUE FUNDS
Leased Facilities - 102 $ 373,994 $ 285,742 $ 272,778 $ 272,778 Special Projects - 103 560,917 517,720 479,199 541,171
Waste Management Act - 104 123,621 202,000 125,000 125,000 Tidelands - 106 3,697,090 6,099,289 4,543,680 5,469,585 Parking In-Lieu - 107 - 7,200 7,200 7,200
Supplemental Law Enforcement - 201 199,520 202,190 335,000 325,000 State Asset Forfeiture - 203 111 100 100 100
Air Quality Improvement - 204 8,949 30,700 30,700 30,700 Federal Asset Forfeiture - 205 33,992 30,000 31,000 21,000 Park Improvement - 208 1,872 1,000 2,000 65,000
SB1 RMRA - 209 734,010 698,738 666,756 737,825
Gas Tax - 210 807,020 773,939 814,008 827,657
Measure M2 - 211 585,536 657,483 614,217 605,490
Traffic Impact - 213 6,763 4,500 7,000 7,000
Seal Beach Cable - 214 184,891 113,000 104,000 104,000
Community Development Block Grant - 215 180,000 180,000 180,000 179,200 Police Grants - 216 208,625 866,032 858,032 623,894
Citywide Grants - 217 1,902,130 1,882,459 1,186,574 5,146,940 Street Lighting Assessment District - 280 236,535 266,500 266,500 279,931 Total Special Revenue Funds $ 9,845,575 $ 12,818,592 $ 10,523,744 $ 15,369,471

CAPITAL PROJECT
Capital Improvement Projects - 301 $ 2,625,430 $ 11,767,750 $ 2,882,126 $ 16,822,517 Total Capital Project $ 2,625,430 $ 11,767,750 $ 2,882,126 $ 16,822,517

PROPRIETARY FUNDS
Water Operations - 501 $ 6,777,858 $ 6,193,500 $ 10,342,980 $ 20,880,485 Sewer Operations - 503 2,650,613 2,336,000 3,821,682 4,432,537 Total Proprietary Funds $ 9,428,471 $ 8,529,500 $ 14,164,662 $ 25,313,022

INTERNAL SERVICE FUNDS
Vehicle Replacement - 601 $ 61,126 $ 511,800 $ 426,175 $ 454,000 Total Internal Service Funds $ 61,126 $ 511,800 $ 426,175 $ 454,000 FY 2026-2027
49 SUMMARY OF TOTAL REVENUES

BY FUND - ALL FUNDS
Amended Estimated Proposed
Actual Budget Actual Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Special Assessment Districts
CFD Landscape Maintenance District 2002-01 - 281 $ 143,276 $ 153,000 $ 163,000 $ 163,000 CFD Heron Point - Refund 2015 - 282 272,678 272,000 273,000 273,000 CFD Pacific Gateway - Refund 2016 - 283 614,706 611,000 581,000 616,000 CFD Heron Pointe - 2015 Admin Exp - 284 15,000 15,000 15,000 15,000 CFD Pacific Gateway - 2016 Land/Admin - 285 94,843 125,000 125,000 125,000 Total Assessment Districts $ 1,140,503 $ 1,176,000 $ 1,157,000 $ 1,192,000 Total Revenues All Funds $ 73,156,179 $ 83,112,422 $ 78,008,623 $ 109,157,837 FY 2026-2027
50 SUMMARY OF TOTAL APPROPRIATIONS

BY FUND - ALL FUNDS
Amended Estimated Proposed
Actual Budget Actual Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 GENERAL FUND - 101
GENERAL FUND - OPERATIONAL TOTAL 43,086,917 49,314,051 47,287,059 49,990,851 0080 Transfer Out CIP 2,449,564 11,767,750 2,882,126 16,822,517 GENERAL FUND - 101 $ 45,536,482 $ 61,081,801 $ 50,169,185 $ 66,813,368

SPECIAL REVENUE FUNDS
Leased Facilities - 102 $ - $ 78,700 $ 78,700 $ 82,635
Special Projects - 103 1,881,048 1,425,085 447,265 878,278 Waste Management Act - 104 89,888 111,478 82,810 135,403 Tidelands Beach - 106 3,690,302 6,099,289 4,543,680 5,469,585 Supplemental Law Enforcement - 201 158,595 220,390 187,480 220,840 Asset Forfeiture - State - 203 - - - 3,400
Air Quality Improvement District - 204 32,056 33,200 - 66,000 Asset Forfeiture - Federal - 205 231,008 208,000 25,000 163,000 Park Improvement - 208 - - - 57,720
SB1 RMRA - 209 1,557,049 1,597,168 100,000 913,975
Gas Tax - 210 483,058 1,585,169 553,310 3,265,359
Measure M2 - 211 953,631 1,673,383 404,077 1,506,333
Seal Beach Cable - 214 65,936 225,000 65,000 190,000
Community Development Block Grant - 215 180,000 180,000 180,000 179,200 Police Grants - 216 520,479 889,647 513,537 653,541
Citywide Grants - 217 1,526,866 2,428,178 1,284,231 4,380,947 Street Lighting District No. 1 - 280 236,535 266,500 266,500 279,931 Total Special Revenue Funds $ 11,606,451 $ 17,021,188 $ 8,731,591 $ 18,446,146

DEBT SERVICE
Fire Station Debt Service - 402 $ 662,234 $ - $ - $ -
Total Debt Service $ 662,234 $ - $ - $ -

CAPITAL PROJECT
Capital Improvement Projects - 301 $ 2,423,480 $ 11,817,750 $ 2,932,126 $ 16,822,517 Total Capital Project $ 2,423,480 $ 11,817,750 $ 2,932,126 $ 16,822,517

PROPRIETARY FUNDS
Water - 501 $ 7,165,438 $ 16,585,644 $ 7,701,935 $ 24,682,352 Sewer - 503 2,634,770 5,950,141 3,667,786 7,812,028
Total Proprietary Funds $ 9,800,207 $ 22,535,785 $ 11,369,722 $ 32,494,381

INTERNAL SERVICE FUNDS
Vehicle Replacement - 601 $ 161,099 $ 426,175 $ 212,000 $ 837,962 Information Technology Replacement - 602 5,835 - - -
Total Internal Service Funds $ 166,934 $ 426,175 $ 212,000 $ 837,962 FY 2026-2027
51 SUMMARY OF TOTAL APPROPRIATIONS

BY FUND - ALL FUNDS
Amended Estimated Proposed
Actual Budget Actual Budget
Description FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-2027

SPECIAL ASSESSMENT DISTRICTS
CFD Landscape Maintenance District 2002-01 - 281 $ 128,034 $ 123,995 $ 137,934 $ 152,098 CFD Heron Pointe 2002-01 - 282 260,559 252,264 252,264 266,244 CFD Pacific Gateway 2005-01 - 283 565,722 557,051 557,051 587,225 CFD Heron Pointe 2002-01 - Admin - 284 9,177 11,900 9,200 9,200 CFD Pacific Gateway 2005-01 - Admin - 285 84,729 91,318 88,454 94,634 Total Special Assessment Districts $ 1,048,222 $ 1,036,528 $ 1,044,903 $ 1,109,401 Total Appropriation All Funds $ 71,244,010 $ 113,919,226 $ 74,459,526 $ 136,523,774 52 REVENUE DETAIL

BY ACCOUNT/BY FUND - ALL FUNDS
Amended Estimated Proposed
Revenue Account Actual Budget Actual Budget
Source Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

GENERAL FUND
General Fund - 101
Taxes
Property Taxes - Secured 101-000-0000-40010 $ 10,985,980 $ 11,550,000 $ 11,550,000 $ 12,039,000 Property Taxes - Unsecured 101-000-0000-40020 361,918 372,000 372,000 421,000 Homeowners Exemption 101-000-0000-40030 43,052 42,000 42,000 42,000 Secured/Unsecured Prior Year 101-000-0000-40040 86,578 65,000 65,000 65,000 Property Tax - Other 101-000-0000-40050 231,840 150,000 150,000 150,000 Supplemental Tax Secured/Unsecured 101-000-0000-40060 271,593 200,000 200,000 200,000 Property Tax In - Lieu VLF 101-000-0000-40070 3,668,449 3,798,000 3,798,000 3,962,000 Property Transfer Tax 101-000-0000-40080 159,140 150,000 150,000 150,000 Sales Tax/Use Tax 101-000-0000-40100 4,917,902 4,886,000 4,886,000 4,800,000 Transaction/Use Tax - Measure BB/GG 101-000-0000-40110 7,161,000 9,407,000 9,407,000 9,130,000 Public Safety Sales Tax 101-000-0000-40120 344,936 350,000 350,000 354,000 Utility Users Tax - Telecommunication 101-000-0000-40300 766,380 790,000 761,187 760,000 Utility Users Tax - Gas 101-000-0000-40301 566,343 550,000 608,825 570,000 Utility Users Tax - Electric 101-000-0000-40302 4,068,339 4,100,000 4,114,100 4,100,000 Transient Occupancy Tax 101-000-0000-40400 2,052,664 1,890,000 1,900,000 1,998,000 Franchise Fees - Electric 101-000-0000-40500 402,687 400,000 400,000 400,000 Franchise Fees - Pipeline 101-000-0000-40510 - 58,000 58,000 58,000 Franchise Fees - Cable TV 101-000-0000-40520 403,577 390,000 384,267 390,000 Franchise Fees - Refuse 101-500-0051-40530 292,127 240,000 302,485 240,000 Franchise Fees - Natural Gas 101-000-0000-40540 57,962 68,000 68,000 60,000 Franchise Fees - Water 101-000-0000-40550 5,417 4,000 4,000 4,000 Business License 101-000-0000-40600 957,032 660,000 640,000 640,000 Barrel Tax 101-000-0000-40800 143,773 150,000 136,000 136,000 Total Taxes $ 37,948,689 $ 40,270,000 $ 40,346,864 $ 40,669,000 Licenses and Permits
Animal License 101-000-0000-41010 $ 45,651 $ 50,000 $ 40,000 $ 40,000 Oil Production Licenses 101-000-0000-41030 11,700 10,000 9,000 9,000 Building Permits 101-000-0000-41610 684,854 500,000 581,000 605,000 Electrical Permits 101-000-0000-41620 209,726 125,000 227,000 237,000 Film Location Permits 101-000-0000-41630 2,198 1,000 2,000 1,500 Issuance Permits 101-000-0000-41640 21,645 - - -
Plumbing Permits 101-000-0000-41660 70,609 40,000 78,000 82,000 Other Permits 101-000-0000-41690 20,605 - 1,800 1,800
Parking Permits 101-210-0025-41650 126,813 135,000 130,000 130,000 Total Licenses and Permits $ 1,193,801 $ 861,000 $ 1,068,800 $ 1,106,300 Intergovernmental
Motor Vehicle In-Lieu 101-000-0000-42050 $ 39,887 $ 25,000 $ 38,000 $ 38,000 Waste Disposal/Recycling 101-000-0000-42100 72,635 60,000 60,000 60,000 Other Agency Revenue 101-000-0000-42300 73,948 - - -
Other Agency Reimbursement 101-000-0000-42350 60,870 - - - SB90 Mandate Reimbursement 101-000-0000-42960 49,726 28,000 38,000 38,000 Other Agency Revenue 101-210-0023-42300 8,105 - - -
Senior Bus Program 101-400-0016-42200 79,903 128,000 84,000 84,000 Disabilities Transportation Program - EMSD 101-400-0016-42201 - 29,600 37,000 50,000 Total Intergovernmental $ 385,073 $ 270,600 $ 257,000 $ 270,000 FY 2026-2027
53 REVENUE DETAIL

BY ACCOUNT/BY FUND - ALL FUNDS
Amended Estimated Proposed
Revenue Account Actual Budget Actual Budget
Source Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-2027

GENERAL FUND, CONTINUED
Charges for Services
Recreation Service Charges 101-000-0000-43020 $ 6,188 $ 4,000 $ 4,800 $ 4,500 Alarm Fees 101-000-0000-43130 27,004 30,000 28,000 30,000 Planning Fees 101-000-0000-43140 212,241 175,000 190,000 195,000 Plan Check Fees 101-000-0000-43150 378,261 260,000 440,000 458,000 Admin Fee - Construction/Demo 101-000-0000-43160 (1,005) - 370 400 Transportation Permit Fees 101-000-0000-43190 2,240 1,600 2,410 2,000 Bus Sheltering Advertising 101-000-0000-43200 33,600 17,800 17,800 17,800 Film Location Fees 101-000-0000-43320 5,717 5,000 3,000 3,000 Sale of Printed Material 101-000-0000-43330 566 500 3,023 500 Special Events 101-000-0000-43340 6,512 4,000 5,100 5,000 Charging Station Revenue 101-000-0000-43350 5,409 3,500 5,200 4,000 Returned Check Fee 101-000-0000-43380 50 50 50 50
Reimburse for Misc Service 101-000-0000-43390 128,325 50,000 163,420 100,000 Late Charge 101-000-0000-43450 5,985 7,000 5,103 5,000
Election Fees 101-120-0013-43360 50 - - 250
Traffic Report - Electronic 101-210-0023-43260 18,592 18,000 19,000 18,000 Main Street Lots 101-210-0025-43300 100,393 90,000 75,000 90,000 Recreation/Lap Swim Passes 101-230-0073-43060 85,254 70,000 75,000 72,000 Swimming Lessons 101-230-0073-43070 55,270 85,000 50,000 85,000 Swimming Pool Rentals 101-230-0073-43080 28,260 35,000 32,000 35,000 Plan Check Code Compliance 101-300-0030-43170 99 - - -
Plan Check Energy Code Com. 101-300-0030-43180 8,573 9,500 - - Special Services Fee 101-300-0031-43210 3,640 2,125 - - Administration Citation 101-300-0031-43310 6,219 2,500 500 1,000 Senior Nutrition Transportation 101-400-0016-43370 9,798 8,900 8,900 8,900 Sport Fees 101-400-0071-43030 20,125 22,975 17,700 17,275 Leisure Program Fees 101-400-0072-43010 216,209 230,000 200,000 210,000 Recreation Cleaning Fees 101-400-0072-43040 11,599 8,000 9,800 9,000 Recreation Facilities Rent 101-400-0072-43050 162,734 130,000 178,000 150,000 Tennis Center Services 101-400-0074-43090 632,321 560,000 650,000 650,000 Pro Shop Sales 101-400-0074-43100 26,141 20,000 25,000 25,000 Engineering Inspection Fee 101-500-0042-43230 460 - - - Engineering Permit Fee 101-500-0042-43240 205 - - -
Street Sweeping Services 101-500-0044-43110 58,875 40,000 46,120 40,000 Tree Trimming Services 101-500-0049-43120 35,801 35,000 40,950 35,000 Refuse Services 101-500-0051-43250 1,297,046 1,400,000 1,435,000 1,535,912 Refuse Services - Delayed 101-500-0051-43251 - - - -
Reimburse for Miscellaneous Service 101-500-0051-43390 61,456 50,000 69,000 69,000 Total Charges for Services $ 3,650,212 $ 3,375,450 $ 3,800,246 $ 3,876,587 Fines and Forfeitures
Municipal Code Violations 101-000-0000-44100 $ 2,646 $ 3,000 $ 3,000 $ 3,000 Vehicle Code Violations 101-000-0000-44200 7,164 72,000 110,000 110,000 Asset Forfeiture 101-210-0023-42075 158,308 - - -
Animal Citations 101-210-0036-44400 - 500 100 500
Return Owner Fees 101-210-0036-44401 2,390 2,800 1,600 1,600 Unclaimed Property 101-000-0000-44300 7,937 4,000 5,000 4,000 54 REVENUE DETAIL

BY ACCOUNT/BY FUND - ALL FUNDS
Amended Estimated Proposed
Revenue Account Actual Budget Actual Budget
Source Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-2027

GENERAL FUND, CONTINUED
Parking Citations 101-210-0025-44400 1,473,323 1,500,000 1,350,000 1,750,000 Total Fines and Forfeitures $ 1,651,767 $ 1,582,300 $ 1,469,700 $ 1,869,100 Use of Money and Property
Interest on Investments 101-000-0000-45100 $ 1,166,927 $ 600,000 $ 600,000 $ 900,000 Unrealized Gain/Loss on Investment 101-000-0000-45200 1,174,168 - - - Rental of Property 101-000-0000-45300 37,770 - - -
Rental of Property - Telecom 101-000-0000-45400 326,402 380,100 367,000 378,010 GASB 87 - Rental of Property 101-150-0806-45303 (37,770) - - - GASB 87 - Rental of Property Telecom 101-150-0806-45304 (194,470) - - - GASB 87 - Lease Revenue 101-150-0806-45800 188,400 - - - GASB 87 - Interest on Leases 101-150-0806-45802 60,677 - - - GASB 87 - Misc Revenues 101-150-0806-47997 (484) - - -
GASB 96 Proceeds from Issuance of Subscriptions 101-150-0809-43901 34,005 - - - Total Use of Money and Property $ 2,755,625 $ 980,100 $ 967,000 $ 1,278,010 Transfers
Sewer Overhead 101-000-0000-46800 $ 293,000 $ 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 1,243,980 89,000 89,000 89,000 Prior Year Revenues 101-130-0015-46999 - - - -
Total Transfers $ 1,976,980 $ 822,000 $ 822,000 $ 822,000 Other Revenues
Fuel Royalties 101-000-0000-47000 $ 61,924 $ 15,000 $ 20,000 $ 20,000 Damaged Property 101-000-0000-47050 193,091 40,000 7,500 5,000 Subpoena Fees 101-000-0000-47300 275 30 580 580
Donations 101-000-0000-47350 1,000 - - -
Cash Over/Short 101-000-0000-47950 2,119 - - -
Miscellaneous Revenue 101-000-0000-47995 43,687 1,000 7,691 1,000 Prior Year Revenues 101-150-0019-47999 (289) - - -
Subpoena Fees 101-210-0022-47300 984 1,000 275 550
Citation Sign Off 101-210-0023-47200 30 100 60 100
Vehicle Release 101-210-0023-47250 189,324 90,000 86,000 88,000 Miscellaneous Revenue 101-210-0023-47995 782 200 1,200 600 Total Other Revenues: $ 492,927 $ 147,330 $ 123,306 $ 115,830 Total General Fund - 101 $ 50,055,073 $ 48,308,780 $ 48,854,916 $ 50,006,827

SPECIAL REVENUE FUNDS
Leased Facilities - 102
Rental of Property - Annex 102-150-0803-45300 $ 122,386 $ 124,542 $ 124,542 $ 124,542 Rental of Property - Rivers End 102-150-0804-45300 91,169 98,200 85,236 85,236 Rental of Property - Ironwood 102-150-0805-45300 41,500 63,000 63,000 63,000 GASB 87 - Revenues Annex 102-150-0806-45301 (103,080) - - - GASB 87 - Revenues Rivers End 102-150-0806-45302 (91,169) - - - GASB 87 - Lease Revenue 102-150-0806-45800 285,778 - - - GASB 87 - Interest on Leases 102-150-0806-45802 103,342 - - - GASB 87 - Misc Revenues 102-150-0806-47997 (75,932) - - - Total Leased Facilities - 102 $ 373,994 $ 285,742 $ 272,778 $ 272,778 55 REVENUE DETAIL

BY ACCOUNT/BY FUND - ALL FUNDS
Amended Estimated Proposed
Revenue Account Actual Budget Actual Budget
Source Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-2027

SPECIAL REVENUE FUND, CONTINUED
Special Projects - 103
Pickleball - City Portion 103-400-0074-47400 $ 250 $ - $ - $ - AB109 103-210-0223-47418 7,852 2,500 3,135 2,500
5K/10K - Marine Safety 103-230-0228-47405 2,200 3,300 3,300 3,300 Plan Archival - Building 103-300-0231-47406 10,123 8,000 9,000 10,000 General Plan - Building 103-300-0231-47412 85,150 70,000 68,000 71,000 GIS - Building 103-300-0231-47416 68,740 50,000 67,000 70,000 Technical Training 103-300-0231-47419 6,939 5,000 8,000 9,000 Business License ADA Fee 103-300-0231-47422 11,742 10,000 5,000 6,000 Scholarship - Recreation 103-400-0270-47410 300 1,500 950 2,000 5K/10K - Recreation 103-400-0270-47423 950 - - -
Plan Archival - Engineering 103-500-0242-47407 692 1,000 - 1,000 Resource/recycling/recovery 103-500-0242-47417 11,420 6,420 6,420 6,371 PW Permits & Inspections 103-500-0242-47418 264,848 300,000 269,150 300,000 Benches - Pub. Works Yard 103-500-0244-47408 89,714 60,000 39,244 60,000 Total Special Projects - 103 $ 560,917 $ 517,720 $ 479,199 $ 541,171 Waste Management Act - 104
ACT Implementation Fee 104-110-0011-43400 $ 120,000 $ 200,000 $ 120,000 $ 120,000 Interest on Investments 104-000-0000-45100 3,621 2,000 5,000 5,000 Total Waste Management Act - 104 $ 123,621 $ 202,000 $ 125,000 $ 125,000 Tidelands Beach - 106
Other Agency Revenue 106-000-0000-42300 $ 45,646 $ 38,231 $ 38,000 $ 38,000 Film Location Fees 106-000-0000-43320 3,699 2,000 2,000 2,000 Reimburse for Miscellaneous Service 106-000-0000-43390 17,710 47,600 20,000 47,600 Beach Lots 106-000-0000-43560 953,867 900,000 1,200,000 1,250,000 Landing Fees 106-000-0000-47402 309,506 162,000 341,000 340,000 Junior Lifeguard Fees 106-000-0000-47403 248,118 267,500 260,000 270,000 Naval Weapons Station Co-Op 106-000-0000-47650 14,085 12,000 13,500 12,000 Miscellaneous Revenue 106-230-0828-47995 449 - - -
Leisure Program Fees 106-400-0072-43010 132,806 210,000 120,000 130,000 Special Events 106-400-0072-43340 180 - - -
Transfer In - CIP 106-000-0000-49100 314,385 2,138,000 810,698 1,427,302 Transfer In - Operational 106-000-0000-49200 1,656,638 2,321,958 1,738,482 1,952,683 Total Tidelands - 106 $ 3,697,090 $ 6,099,289 $ 4,543,680 $ 5,469,585 Parking In-Lieu - 107
Parking In-Lieu Fees 107-000-0000-42000 $ - $ 7,200 $ 7,200 $ 7,200 Total Parking In-Lieu - 107 $ - $ 7,200 $ 7,200 $ 7,200 56 REVENUE DETAIL

BY ACCOUNT/BY FUND - ALL FUNDS
Amended Estimated Proposed
Revenue Account Actual Budget Actual Budget
Source Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-2027

SPECIAL REVENUE FUNDS, CONTINUED
Supplemental Law Enforcement - 201
Other Agency Revenue 201-000-0000-42300 $ 194,663 $ 198,690 $ 330,000 $ 320,000 Interest on Investments 201-000-0000-45100 4,857 3,500 5,000 5,000 Total Supplemental Law Enforcement - 201 $ 199,520 $ 202,190 $ 335,000 $ 325,000 Asset Forfeiture - State - 203
Interest on Investments 203-000-0000-45100 $ 111 $ 100 $ 100 $ 100 Total Asset Forfeiture - State - 203 $ 111 $ 100 $ 100 $ 100 Air Quality Improvement District - 204
AB2766 Revenues AQMD 204-000-0000-42950 $ 8,173 $ 30,000 $ 30,000 $ 30,000 Interest on Investments 204-000-0000-45100 776.03 700 700 700 Total Air Quality Improvement District - 204 $ 8,949 $ 30,700 $ 30,700 $ 30,700 Asset Forfeiture - Federal - 205
Asset Forfeiture 205-000-0000-42075 $ 25,718 $ 25,000 $ 25,000 $ 15,000 Interest on Investments 205-000-0000-45100 8,274 5,000 6,000 6,000 Total Asset Forfeiture - Federal - 205 $ 33,992 $ 30,000 $ 31,000 $ 21,000 Park Improvement - 208
Park Impact Fee 208-300-0030-42451 $ - $ - $ - $ 63,000 Interest on Investments 208-000-0000-45100 $ 1,872 $ 1,000 $ 2,000 $ 2,000 Total Park Improvement - 208 $ 1,872 $ 1,000 $ 2,000 $ 65,000 SB1 RMRA - 209
Road Maintenance Rehab 209-000-0000-42800 $ 687,544 $ 663,738 $ 638,756 $ 709,825 Interest on Investments 209-000-0000-45100 46,466 35,000 28,000 28,000 Total SB1 RMRA - 209 $ 734,010 $ 698,738 $ 666,756 $ 737,825 Gas Tax - 210
Gas Tax 2103 210-000-0000-42550 $ 241,317 $ 230,220 $ 234,100 $ 236,918 Gas Tax 2105 210-000-0000-42600 157,329 161,043 159,794 163,516 Gas Tax 2106 210-000-0000-42650 106,147 106,889 106,083 108,281 Gas Tax 2107 210-000-0000-42700 208,708 219,787 218,031 222,942 Gas Tax 2107.5 210-000-0000-42750 6,000 6,000 6,000 6,000 Interest on Investments 210-000-0000-45100 87,519 50,000 90,000 90,000 Total Gas Tax - 210 $ 807,020 $ 773,939 $ 814,008 $ 827,657 Measure M2 - 211
M2 Local Fairshare 211-000-0000-42900 $ 555,603 $ 637,483 $ 582,217 $ 573,490 Interest on Investments 211-000-0000-45100 29,933 20,000 32,000 32,000 Total Measure M2 - 211 $ 585,536 $ 657,483 $ 614,217 $ 605,490 Traffic Impact Fees - 213
Interest on Investments 213-000-0000-45100 $ 6,763 $ 4,500 $ 7,000 $ 7,000 Total Traffic Impact Fees - 213 $ 6,763 $ 4,500 $ 7,000 $ 7,000 57 REVENUE DETAIL

BY ACCOUNT/BY FUND - ALL FUNDS
Amended Estimated Proposed
Revenue Account Actual Budget Actual Budget
Source Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-2027

SPECIAL REVENUE FUNDS, CONTINUED
Seal Beach Cable - 214
Other Fund Revenue - General Fund 214-000-0000-42300 $ 26,936 $ - $ - $ - Interest on Investments 214-000-0000-45100 23,024 13,000 24,000 24,000 PEG Fees 214-000-0000-47550 134,931 100,000 80,000 80,000 Total Seal Beach Cable - 214 $ 184,891 $ 113,000 $ 104,000 $ 104,000 Community Development Block Grant - 215
CDBG 215-000-0000-42025 $ 180,000 $ 180,000 $ 180,000 $ 179,200 Total Community Development Block Grant - 215 $ 180,000 $ 180,000 $ 180,000 $ 179,200 Police Grants - 216
Other Agency Reimbursement 216-210-0371-42350 $ - $ 206,000 $ 196,000 $ 200,000 Grant Reimbursement - BPV 216-210-0442-42400 - 10,000 12,000 10,000 Grant Reimbursement - DUI 216-210-0472-42400 55,506 282,900 282,900 263,894 Grant Reimbursement - Tobacco 216-210-0474-42400 - 60,100 60,100 - Grant Reimbursement - 2021 OPSG 216-210-0478-42400 113,973 207,032 207,032 150,000 Grant Reimbursement - Local Hazard Mitigation 216-210-0479-42400 39,146 100,000 100,000 - Total Police Grants - 216 $ 208,625 $ 866,032 $ 858,032 $ 623,894 Citywide Grants - 217
Grant Reimb - Oil Spill 217-210-0372-42400 $ 40,000 $ - $ - $ - Grant Reimb - Beach/Coast Accessibility 217-230-0381-42400 - 47,987 47,987 - Grant Reimb - Local Coastal Plan 217-300-0331-42400 62,100 - 450,000 50,000 Grant Reimb - Energy Commission 217-300-0334-42400 40,000 - - - Grant Reimb - LEAP 217-300-0332-42400 15,000 - - -
Grant Reimb - Attorney Services Reimb 217-300-0377-43390 7,445 25,000 25,000 - Grant Reimbursement - Local Coastal Plan 217-500-0331-42400 - 370,000 - - Grant Reimb - OCTA 217-500-0361-42400 571,036 209,909 182,627 - Grant Reimb - OCTA Co-Op 217-500-0366-42400 53,526 31,732 109,247 - Grant Reimb - Prop 68 217-500-0368-42400 192,723 - - -
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 344,209 - - - Grant Reimb - 2022 ECP GRF Co-OP 217-500-0372-42400 86,052 - - - Grant Reimb - FHWA-SS4A Grant 217-500-0373-42400 158,681 - - - Grant Reimb - MSRC 217-500-0374-42400 - 162,891 154,209 - Grant Reimb - San Gabriel Trash Mitigation 217-500-0375-42400 - - - 1,000,000 Grant Reimb - Pub Fac/Improv FY24-25 CDBG 217-500-0377-42400 331,358 - 17,504 - Grant Reimb - 2024 ECP Project X 217-500-0378-42400 - 584,940 - 584,940 Grant Reimb - Pub Fac/Improv FY 25-26 CDBG 217-500-0380-42400 - 250,000 - 450,000 Grant Reimb - MWDOC Turf Replacement 217-500-0381-42400 - - - 270,000 Grant Reimb - CPE Stormwater Infrastructure Projec 217-500-0382-42400 - - - 1,092,000 Grant Reimb - FHWA STBG (SBB) 217-500-0383-42400 - - - 1,100,000 Grant Reimb - 2025 Environ Clean Up-5th & Electric 217-500-0384-42400 - - - 600,000 Total Citywide Grants - 217 $ 1,902,130 $ 1,882,459 $ 1,186,574 $ 5,146,940 Street Lighting District No. 1 - 280
Property Taxes - Secured 280-000-0000-40010 $ 138,872 $ 140,000 $ 140,000 $ 140,000 Secured/Unsecured Prior Year 280-000-0000-40040 570 800 800 800 Property Tax - Other 280-000-0000-40050 109 200 200 200 Transfer In - Operational 280-000-0000-49200 96,984 125,500 125,500 138,931 Total Street Lighting District No. 1 - 280 $ 236,535 $ 266,500 $ 266,500 $ 279,931 58 REVENUE DETAIL

BY ACCOUNT/BY FUND - ALL FUNDS
Amended Estimated Proposed
Revenue Account Actual Budget Actual Budget
Source Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-2027

CAPITAL PROJECT FUND
Capital Improvement Projects - 301
Liability Insurance Reimbursement 301-000-0000-47100 $ 54,951 $ - $ - $ - Transfer In - Operational 301-000-0000-49200 80,517 - - - Transfer In - CIP 301-000-0000-49100 2,489,962 11,767,750 2,882,126 16,822,517 Total Capital Improvement Projects - 301 $ 2,625,430 $ 11,767,750 $ 2,882,126 $ 16,822,517

PROPRIETARY FUNDS
Water - 501
Proceeds of Long-term Debt 501-000-0000-43902 $ - $ - $ - $ 8,600,000 Engineering Inspection Fee 501-000-0000-43230 5,980 4,000 2,820 3,000 Water Revenue 501-000-0000-43410 6,501,751 6,000,000 10,000,000 11,994,535 Water Turn On Fee 501-000-0000-43440 10,320 4,000 16,040 4,000 Late Charge 501-000-0000-43450 22,707 20,000 43,520 10,200 Door Tag Fee 501-000-0000-43460 - - - 400
Water Meters 501-000-0000-43470 4,102 3,000 5,840 2,040 Fire Service 501-000-0000-43480 21,330 1,000 5,150 2,550 Fire Water Flow Test 501-000-0000-43490 - 1,000 1,000 3,060 Water Connection Fee 501-000-0000-43500 14,000 10,000 18,110 10,200 Interest on Investment 501-000-0000-45100 196,943 150,000 250,000 250,000 Miscellaneous Revenue 501-000-0000-47995 725 500 500 500 Total Water - 501 $ 6,777,858 $ 6,193,500 $ 10,342,980 $ 20,880,485 Sewer - 503
Engineering Inspection Fee 503-000-0000-43230 $ 21,843 $ 2,000 $ 11,480 $ 6,000 Sale of Printed Material 503-000-0000-43330 47 - - -
Late Charge 503-000-0000-43450 6,978 4,000 10,720 2,040 F.O.G. Discharge Permit Fee 503-000-0000-43520 55,969 55,000 - 51,000 Sewer Fees 503-000-0000-43530 2,169,940 2,000,000 3,384,482 3,948,497 Sewer Connection Fee 503-000-0000-43540 - - - 10,000
Interest on Investments 503-000-0000-45100 395,836 275,000 415,000 415,000 Total Sewer - 503 $ 2,650,613 $ 2,336,000 $ 3,821,682 $ 4,432,537

INTERNAL SERVICE FUNDS
Vehicle Replacement - 601
Insurance Reimbursement 601-000-0000-47100 $ - $ 100,000 $ - $ 100,000 Sales of Surplus Property 601-000-0000-47900 6,175 5,000 19,375 25,000 Transfer In - Operational 601-000-0000-49200 54,951 406,800 406,800 329,000 Total Vehicle Replacement - 601 $ 61,126 $ 511,800 $ 426,175 $ 454,000

SPECIAL ASSESSMENT DISTRICT FUNDS
CFD Landscape Maintenance District 2002-01 - 281
Property Taxes - Secured 281-000-0000-40010 $ 119,174 $ 138,000 $ 138,000 $ 138,000 Interest on Investments 281-000-0000-45100 24,101 15,000 25,000 25,000 Total CFD Landscape Maintenance District 2002-01 - 281 $ 143,276 $ 153,000 $ 163,000 $ 163,000 59 REVENUE DETAIL

BY ACCOUNT/BY FUND - ALL FUNDS
Amended Estimated Proposed
Revenue Account Actual Budget Actual Budget
Source Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-2027

SPECIAL ASSESSMENT DISTRICT FUNDS, CONTINUED
CFD Heron Pointe 2002-01 - 282
Property Taxes - Secured 282-000-0000-40010 $ 254,917 $ 260,000 $ 260,000 $ 260,000 Property Tax - Other 282-000-0000-40050 1,018 - - -
Interest on Investments 282-000-0000-45100 16,743 12,000 13,000 13,000 Total CFD Heron Pointe 2002-01 - 282 $ 272,678 $ 272,000 $ 273,000 $ 273,000 CFD Pacific Gateway 2005-01 - 283
Property Tax - Secured 283-000-0000-40010 $ 571,711 $ 581,000 $ 581,000 $ 581,000 Interest on Investments 283-000-0000-45100 42,995 30,000 35,000 35,000 Total CFD Pacific Gateway 2005-01 - 283 $ 614,706 $ 611,000 $ 581,000 $ 616,000 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 $ 69,843 $ 100,000 $ 100,000 $ 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 $ 94,843 $ 125,000 $ 125,000 $ 125,000 Total Revenue of All Funds $ 73,156,179 $ 83,112,422 $ 78,008,623 $ 109,157,837 60 SUMMARY OF APPROPRIATIONS

BY DEPARTMENT/BY CATEGORY (INCLUDES CIP) - ALL FUNDS
Amended Estimated Proposed
Actual Budget Actual Budget
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
City Council
Personnel Services $ 34,564 $ 33,297 $ 33,297 $ 36,997
Maintenance and Operations 90,663 168,550 168,550 179,300 Total City Council $ 125,227 $ 201,847 $ 201,847 $ 216,297 City Manager
Personnel Services $ 1,012,708 $ 1,167,347 $ 907,225 $ 1,183,813 Maintenance and Operations 3,009,255 3,491,400 3,442,231 3,811,663 Capital Outlay 58,118 - - -
Total City Manager $ 4,080,081 $ 4,658,747 $ 4,349,456 $ 4,995,476 City Clerk
Personnel Services $ 247,367 $ 270,817 $ 256,740 $ 292,742 Maintenance and Operations 68,000 31,000 34,430 63,583
Total City Clerk $ 315,368 $ 301,817 $ 291,170 $ 356,325 City Attorney
Maintenance and Operations $ 727,789 $ 1,232,000 $ 1,204,000 $ 856,920 Total City Attorney $ 727,789 $ 1,232,000 $ 1,204,000 $ 856,920 Finance
Personnel Services $ 783,909 $ 940,070 $ 823,901 $ 965,327 Maintenance and Operations 218,318 313,495 252,652 282,930 Total Finance $ 1,002,227 $ 1,253,565 $ 1,076,553 $ 1,248,257 Non-Departmental/Special District Assessments
Personnel Services $ 833,688 $ 882,659 $ 886,135 $ 684,451 Maintenance and Operations 7,909,671 18,668,879 9,441,209 23,683,815 Capital Outlay 1,754 160,000 - 160,000
Total Non-Dept/Special
District Assessment $ 8,745,113 $ 19,711,538 $ 10,327,344 $ 24,528,266 Police
Personnel Services $ 14,601,723 $ 16,034,442 $ 15,400,796 $ 16,230,094 Maintenance and Operations 2,410,607 2,958,089 2,441,652 2,728,317 Capital Outlay - 5,000 5,000 -
Total Police $ 17,012,330 $ 18,997,531 $ 17,847,448 $ 18,958,411 Department/Category
FY 2026-2027
61 SUMMARY OF APPROPRIATIONS

BY DEPARTMENT/BY CATEGORY (INCLUDES CIP) - ALL FUNDS
Amended Estimated Proposed
Actual Budget Actual Budget
Department/Category FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-2027
Fire Services
Personnel Services $ 484,933 $ 516,632 $ 516,632 $ 507,322 Maintenance and Operations 7,673,089 7,354,928 7,354,928 7,229,766 Total Fire Services $ 8,158,022 $ 7,871,560 $ 7,871,560 $ 7,737,088 Community Development
Personnel Services $ 1,057,952 $ 1,095,319 $ 825,769 $ 1,270,922 Maintenance and Operations 1,339,039 1,627,648 1,757,894 1,234,423 Capital Outlay - 25,000 - 25,000
Total Community Development $ 2,396,991 $ 2,747,967 $ 2,583,663 $ 2,530,345 Public Works
Personnel Services $ 5,422,164 $ 5,787,966 $ 5,553,455 $ 5,999,371 Maintenance and Operations 11,701,016 13,082,397 11,028,628 13,089,978 Capital Outlay 7,624,278 33,653,845 7,664,373 50,507,751 Debt Service 124,220 - 276,503 966,503
Total Public Works $ 24,871,678 $ 52,524,208 $ 24,522,960 $ 70,563,603 Community Services
Personnel Services $ 730,391 $ 983,626 $ 909,376 $ 1,008,749 Maintenance and Operations 780,181 790,344 784,696 876,800 Capital Outlay 35,000 - - -
Total Community Services $ 1,545,572 $ 1,773,970 $ 1,694,072 $ 1,885,549 Marine Safety
Personnel Services $ 1,908,652 $ 2,201,348 $ 2,120,770 $ 2,314,138 Maintenance and Operations 303,130 403,127 328,684 333,100 Capital Outlay 51,829 40,000 40,000 -
Total Marine Safety $ 2,263,612 $ 2,644,476 $ 2,489,454 $ 2,647,238

TOTAL APPROPRIATIONS - ALL FUNDS
Personnel Services $ 27,118,052 $ 29,913,524 $ 28,234,095 $ 30,493,926 Maintenance and Operations 36,230,758 50,121,858 38,239,554 54,370,595 Capital Outlay 7,770,980 33,883,845 7,709,373 50,692,751 Debt Service 124,220 - 276,503 966,503
TOTAL APPROPRIATIONS - ALL FUNDS $ 71,244,010 $ 113,919,226 $ 74,459,526 $ 136,523,774 62 THIS PAGE INTENTIONALLY LEFT BLANK
63 SUMMARY OF APPROPRIATIONS

BY DEPARTMENT/BY FUND (INCLUDES CIP)
City City City City
Council Manager Clerk Attorney Finance

GENERAL FUND
General Fund - 101 $ 216,297 $ 4,860,073 $ 356,325 $ 856,920 $ 1,248,257

SPECIAL REVENUE FUNDS
Leased Facilities - 102 - - - - -
Special Projects - 103 - - - - -
Waste Management Act - 104 - 135,403 - - -
Tidelands Beach - 106 - - - - -
Supplemental Law Enforcement - 201 - - - - -
Asset Forfeiture - State - 203 - - - - -
Air Quality Improvement District - 204 - - - - -
Asset Forfeiture - Federal - 205 - - - - -
Park Improvement - 208 - - - - -
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 $ 216,297 $ 4,995,476 $ 356,325 $ 856,920 $ 1,248,257 Fund
*For purposes of this schedule, Special Assessment Districts and Successor Agency have been included in Non-Departmental 64 Non- Community Public Community Marine
Capital
Improvement
Departmental Police Fire Development Works Services Safety Project Total $ 23,145,230 $ 17,608,337 $ 7,737,088 $ 1,996,800 $ 6,663,981 $ 1,788,549 $ 335,510 $ - $ 66,813,368 82,635 - 82,635
1,000 28,214 - 249,345 330,000 2,000 - 267,719 878,277
- - - - - - - - 135,403
- 281,079 - - 2,781,778 95,000 2,311,728 - 5,469,585
- 220,840 - - - - - - 220,840
- 3,400 - - - - - - 3,400
- - - - 66,000 - - - 66,000
- 163,000 - - - - - - 163,000
- - - - - - - 57,720 57,720
- - - - - - - 913,975 913,975
- - - - 33,500 - - 3,231,859 3,265,359
- - - - - - - 1,506,333 1,506,333
30,000 - - - - - - 160,000 190,000
- - - 179,200 - - - - 179,200
- 653,541 - - - - - - 653,541
- - - 80,000 - - - 4,300,947 4,380,947
- - - - 279,931 - - 279,931
- - - - - - - 16,822,517 16,822,517
- - - - 8,489,303 - - 16,193,049 24,682,352
- - - - 2,803,660 - - 5,008,368 7,812,028
- - - - 837,962 - - - 837,962
152,098 - - - - - - - 152,098
266,244 - - - - - - - 266,244
587,225 - - - - - - - 587,225
9,200 - - - - - - - 9,200
94,634 - - - - - - - 94,634
$ 24,368,266 $ 18,958,411 $ 7,737,088 $ 2,505,345 $ 22,286,116 $ 1,885,549 $ 2,647,238 $ 48,462,487 $ 136,523,774 FY 2026-27
65 SUMMARY OF APPROPRIATIONS

BY ACCOUNT (INCLUDES CIP) - ALL FUNDS
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Regular Salaries - Sworn 50010 $ 5,816,848 $ 6,142,129 $ 5,935,143 $ 6,214,958 Regular Salaries - Non-Sworn 50020 7,157,922 7,898,772 7,004,038 8,152,399 Part-Time Salaries 50030 1,347,787 1,883,774 1,509,016 1,882,091 Part-Time Salaries - Junior Lifeguard 50040 110,844 87,378 223,788 113,649 Overtime - Sworn 50050 761,622 870,546 823,122 868,810
Overtime - Non-Sworn 50060 286,145 325,498 360,435 347,581 Overtime - Part-Time 50070 21,766 - 25,972 -
Holiday Pay 50120 359,901 448,962 380,147 412,840
Auto Allowance 50130 29,234 22,800 22,214 21,000
Cell Phone Allowance 50140 33,755 28,922 31,771 29,252
Uniform Allowance 50150 73,734 80,808 93,684 84,406
Annual Education 50160 165,865 165,602 173,320 196,801
Cafeteria Taxable 50170 154,843 167,060 186,833 212,488 Comptime Buy/Payout 50180 33,387 14,018 41,771 10,999
Vacation Buy/Payout 50190 284,103 276,052 528,285 206,117 Sick Buy/Payout 50200 69,358 - 77,822 -
Medical Waiver 50210 34,808 27,149 29,212 27,711
Health and Wellness Program 50220 32,700 38,893 44,495 49,365 Tuition Reimbursement 50500 74,264 139,800 62,676 42,000 Deferred Compensation 50520 184,464 190,521 156,336 183,241 PERS Retirement 50530 6,510,301 7,285,944 7,172,136 7,707,630 PARS Retirement 50540 18,874 22,907 22,130 25,945
Medical Insurance 50550 2,832,691 3,349,311 2,850,173 3,253,182 AFLAC Insurance - Cafeteria 50560 17,392 14,564 19,821 20,211 Medicare Insurance 50570 248,874 267,160 253,708 275,642 Life and Disability 50580 104,057 106,137 94,729 107,161 FICA 50590 - 99 - 99
Flexible Spending - Cafeteria 50600 33,783 31,398 44,615 48,348 One-Time Pay NonPERS 50609 316,100 27,319 66,700 -
Unemployment 50610 2,633 - - -
TOTAL PERSONNEL SERVICES 27,118,052 29,913,524 28,234,093 30,493,926

MAINTENANCE AND OPERATIONS
Council Discretionary - District 1 51101 10,120 20,000 20,000 20,000 Council Discretionary - District 2 51102 7,904 20,000 20,000 20,000 Council Discretionary - District 3 51103 9,602 20,000 20,000 20,000 Council Discretionary - District 4 51104 5,935 20,000 20,000 20,000 Council Discretionary - District 5 51105 - 20,000 20,000 20,000 Office Supplies 51200 69,278 82,680 79,310 84,000
Public/Legal Notices 51210 11,884 13,100 13,000 15,000
Printing 51220 11,850 12,600 12,864 12,650
Memberships and Dues 51230 65,005 77,678 79,306 79,822
Training and Meetings 51240 109,004 186,550 177,469 206,585 Office and Technology Resources 51250 1,094,281 1,401,882 1,401,101 1,449,801 Promotional 51260 8,157 8,000 8,000 17,000
Rental/Lease Equipment 51270 126,397 48,320 47,120 47,220 Vehicle Leasing 51275 7,056 400 - 400
FY 2026-2027
66 SUMMARY OF APPROPRIATIONS

BY ACCOUNT (INCLUDES CIP) - ALL FUNDS
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-2027

MAINTENANCE AND OPERATIONS (CONTINUED)
Contract Professional 51280 6,647,394 8,969,687 8,297,839 9,894,721 Disabilities Transportation - EMSD 51281 - 37,000 37,000 50,000 Intergovernmental 51290 11,301,634 11,659,293 11,438,930 11,287,725 Memorial Benches & Trees 51300 37,767 60,000 30,000 60,000 Pickleball - City Portion 51300 - 4,000 950 2,000
Special Expense 51300 94,961 39,000 35,577 40,500
Canine Unit 51300 870 10,200 - 20,134
BSCC - PD 51301 29,608 42,934 - 3,000
General Plan 51301 227,882 180,000 180,000 95,000
Engineering Plan Check - I405/GIS Building 51303 73,772 188,225 83,306 77,100 Encroachment 51305 220,702 505,000 - 270,000
Business License ADA Fee 51306 677 10,000 1,000 1,000
Water Services 51600 29,362 24,500 33,753 42,347
West Comm 51700 954,732 981,632 970,373 1,021,318
General Liability 51810 1,132,971 1,338,524 1,338,524 1,469,354 Property Insurance Premium 51820 547,774 536,568 521,003 520,796 Workers' Compensation 51830 1,194,727 1,387,821 1,342,104 1,508,039 Legal - Monthly Register 51910 242,000 264,000 264,000 271,920 Legal - Litigation Services 51920 57,265 285,000 285,000 75,000 Legal - General Prosecution 51930 - 10,000 - -
Legal - Other Attorney Services 51950 175,536 315,000 315,000 100,000 Legal - Personnel Matters 51960 30,015 33,000 40,000 40,000 Legal - Personnel Matters - LCW 51961 222,949 300,000 300,000 370,000 Legal - Special Counsel 51970 24 25,000 - -
Bad Debt Expense 51999 - 2,000 - -
Equipment and Materials 52100 722,939 1,619,710 918,521 1,108,594 Special Departmental 52200 878,979 842,069 966,812 669,757 Street Sweeping 52300 193,007 190,000 190,000 205,000
Building/Materials/Supplies 52500 82,354 93,550 85,950 94,650 Building/Landscape Material 52501 25,009 29,000 29,000 29,000 Fuel 52600 14,939 20,500 26,700 19,000
Telephone 56300 75,372 108,950 105,826 110,650
Cable Television 56400 2,250 850 3,181 -
Gas 56500 39,473 46,000 38,000 49,500
Electricity 56600 887,902 1,078,300 1,018,800 1,118,400 Water 56700 321,688 500,000 500,000 615,000
Sewer 56725 27,964 60,000 50,000 60,000
Street Sweeping 56750 5 6 6 6
Tree Trimming 56775 7 6 6 6
Sewer Overhead 56800 293,000 293,000 293,000 293,000
Water Overhead 56900 440,000 440,000 440,000 440,000
Damaged Property 57050 29,254 140,000 90,000 140,000
Depreciation 57100 1,199,873 - - -
Amortization 57200 12,070 - - -
Principal Payments 58000 505,000 530,000 756,568 1,454,859 Interest Payments 58500 405,501 239,315 289,250 325,113 Transfer Out - CIP 59100 2,804,347 13,905,750 3,692,824 18,249,819 Transfer Out - Operational 59200 2,949,733 2,536,458 1,952,982 2,180,614 Transfer Out - Vehicle Replacement 59300 - 406,800 406,800 329,000 Special Tax Transfer 59400 40,000 40,000 40,000 40,000
TOTAL MAINTENANCE AND OPERATIONS 36,709,760 52,259,858 39,326,755 56,764,400 67 SUMMARY OF APPROPRIATIONS

BY ACCOUNT (INCLUDES CIP) - ALL FUNDS
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-2027

CAPITAL OUTLAY
Furniture and Fixtures 53100 - 5,000 5,000 -
Vehicles 53600 51,829 421,175 202,000 802,962
Capital Projects 55000 7,364,368 31,319,670 6,691,675 48,462,487 TOTAL CAPITAL OUTLAY 7,416,197 31,745,845 6,898,675 49,265,449 TOTAL EXPENDITURES $ 71,244,010 $ 113,919,226 $ 74,459,523 $ 136,523,774 68 TRANSFERS IN/OUT
Account Transfer Transfer
Fund Description Number In Out
Capital Improvement Project Fund 301-000-0000-49100 $ 16,822,517 $ - Capital Improvement Program General Fund 101-150-0080-59100 - 15,395,215 Various CIP Projects Tidelands 106-500-0863-59100 - 1,427,302 Various CIP Projects TOTAL: 16,822,517 16,822,517
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 1,427,302 - General Fund various CIP projects General Fund 101-150-0080-59100 - 1,427,302 Tidelands various CIP projects TOTAL: 1,427,302 1,427,302
General Fund 101-150-0080-59200 - 2,091,614
Street Lighting District Fund 280-000-0000-49200 138,931 - Street Lighting District Debt Service Tidelands Beach Fund 106-000-0000-49200 1,952,683 - Tidelands Operations TOTAL: 2,091,614 2,091,614
Vehicle Replacement Fund 601-000-0000-49200 329,000 General Fund Subsidiz General Fund 101-150-0080-59300 329,000 Vehicle Replacement subsidy TOTAL: 329,000 329,000
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): $ 21,532,433 $ 21,532,433
FY 2026-2027
Purpose
69 SUMMARY OF APPROPRIATIONS

BY ACCOUNT (GENERAL FUND ONLY)
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Regular Salaries - Sworn 50010 $ 5,514,051 $ 5,831,364 $ 5,631,135 $ 5,890,595 Regular Salaries - Non-Sworn 50020 4,609,553 5,237,817 4,587,670 5,507,848 Part-Time Salaries 50030 615,747 934,745 747,937 947,790 Overtime - Sworn 50050 300,907 380,840 533,942 367,099
Overtime - Non-Sworn 50060 109,582 127,896 163,482 140,630 Overtime - Part-Time 50070 3,651 - 13,138 -
Holiday Pay 50120 342,265 424,727 361,371 387,311
Auto Allowance 50130 20,201 17,010 16,995 16,170
Cell Phone Allowance 50140 25,779 22,216 25,531 23,446
Uniform Allowance 50150 66,197 73,020 85,510 76,255
Annual Education 50160 161,567 155,477 169,295 184,501
Cafeteria Taxable 50170 102,877 117,090 126,230 145,545 Comptime Buy/Payout 50180 23,554 13,319 36,513 10,999
Vacation Buy/Payout 50190 208,914 212,586 285,812 152,866 Sick Buy/Payout 50200 42,665 - 77,822 -
Medical Waiver 50210 27,607 20,978 23,728 22,617
Health and Wellness Program 50220 24,928 30,308 33,638 37,834 Tuition Reimbursement 50500 68,764 119,100 62,676 42,000 Deferred Compensation 50520 122,391 124,677 107,319 131,561 PERS Retirement 50530 5,559,795 6,270,063 6,198,268 6,742,012 PARS Retirement 50540 7,929 11,766 9,327 12,321
Medical Insurance 50550 2,332,973 2,788,526 2,430,383 2,700,546 AFLAC Insurance - Cafeteria 50560 13,220 9,143 16,090 16,816 Medicare Insurance 50570 184,461 197,415 190,115 204,767 Life and Disability 50580 80,423 81,654 72,334 83,712
FICA 50590 - 99 - 99
Flexible Spending - Cafeteria 50600 23,219 26,020 34,902 38,566 MOU 50609 274,700 27,319 56,500 -
TOTAL PERSONNEL SERVICES 20,867,920 23,255,175 22,097,661 23,883,907

MAINTENANCE AND OPERATIONS
Council Discretionary - Dist. 1 51101 10,120 20,000 20,000 20,000 Council Discretionary - Dist. 2 51102 7,904 20,000 20,000 20,000 Council Discretionary - Dist. 3 51103 9,602 20,000 20,000 20,000 Council Discretionary - Dist. 4 51104 5,935 20,000 20,000 20,000 Council Discretionary - Dist. 5 51105 - 20,000 20,000 20,000 Office Supplies 51200 54,443 60,100 58,900 61,600
Public/Legal Notices 51210 11,884 13,100 13,000 15,000
FY 2026-2027
70 SUMMARY OF APPROPRIATIONS

BY ACCOUNT (GENERAL FUND ONLY)
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-2027

MAINTENANCE AND OPERATIONS (CONTINUED)
Printing 51220 11,850 12,600 12,864 12,650
Memberships and Dues 51230 62,025 67,503 73,506 73,172
Training and Meetings 51240 79,720 129,600 126,019 149,735 Office and Technology Resources 51250 1,094,281 1,260,182 1,259,401 1,398,701 Promotional 51260 8,157 8,000 8,000 17,000
Rental/Lease Equipment 51270 126,397 48,320 47,120 47,220 Vehicles Leasing 51275 - 400 - 400
Contract Professional 51280 4,763,068 5,717,318 5,749,342 6,167,555 Disabilities Transportation - EMSD 51281 - 37,000 37,000 50,000 Intergovernmental 51290 7,771,494 7,937,343 7,909,668 7,835,825 West Comm 51700 954,732 981,632 970,373 1,021,318
General Liability 51810 1,132,971 1,338,524 1,338,524 1,469,354 Property Insurance 51820 547,774 536,568 521,003 520,796 Workers' Compensation 51830 1,194,727 1,387,821 1,342,104 1,508,039 Legal - Monthly Retainer 51910 242,000 264,000 264,000 271,920 Legal - Litigation Services 51920 57,265 285,000 285,000 75,000 Legal - General Prosecution 51930 - 10,000 - -
Legal - Other Attorney Services 51950 175,536 315,000 315,000 100,000 Legal - Personnel Matters 51960 30,015 33,000 40,000 40,000 Legal - Personnel Matters - LCW 51961 222,949 300,000 300,000 370,000 Legal - Special Counsel 51970 24 25,000 - -
Bad Debt Expense 51999 - 2,000 - -
Equipment and Materials 52100 334,597 565,226 399,860 411,900 Special Departmental 52200 523,455 473,369 452,812 523,583 Street Sweeping 52300 193,007 190,000 190,000 205,000
Building/Material/Supplies 52500 26,361 26,000 36,000 36,000 Building/Landscape Material 52501 25,009 29,000 29,000 29,000 Telephone 56300 65,617 84,950 82,226 82,850
Cable Television 56400 2,250 850 3,181 -
Gas 56500 37,203 41,000 33,500 44,500
Electricity 56600 304,084 319,200 326,200 333,200
Water 56700 321,688 500,000 500,000 615,000
Sewer 56725 27,964 60,000 50,000 60,000
Street Sweeping 56750 5 6 6 6
Tree Trimming 56775 7 6 6 6
Damaged Property 57050 29,254 40,000 40,000 40,000
Principal Payments 58000 - - - -
Interest Payments 58500 - - - -
Transfer Out - CIP 59100 2,449,564 11,767,750 2,882,126 16,822,517 Transfer Out - Operational 59200 1,753,622 2,447,458 1,863,982 2,091,614 Transfer Out - Vehicle Replacement 59300 - 406,800 406,800 329,000 TOTAL MAINTENANCE AND OPERATIONS 24,668,562 37,821,625 28,066,523 42,929,461 71 SUMMARY OF APPROPRIATIONS

BY ACCOUNT (GENERAL FUND ONLY)
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-2027

CAPITAL OUTLAY
Furniture and Fixtures 53100 - 5,000 5,000 -
TOTAL CAPITAL OUTLAY - 5,000 5,000 -
TOTAL EXPENDITURES $ 45,536,482 $ 61,081,801 $ 50,169,185 $ 66,813,368 72 SUMMARY OF REVENUES AND APPROPRIATIONS

GENERAL FUND
FY 2026-2027
$-
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Proposed
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 2026-27 - $50,006,827
$-
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
FY 2024-25 FY 2025-26 FY 2026-27
Actual Estimated Proposed
Operating, Capital and Transfers Out
FY 2026-27 - $66,813,368
Transfers Out - Operating
Liability/Risk Management
Recreation
Refuse Services
Public Works
Community Development
Fire Protection Services
Detention Facilities
Police Department
General Administration
73 GENERAL FUND - FUND BALANCE
Actual Estimated Proposed
FY 2024-25 FY 2025-26 FY 2026-27
BEGINNING FUND BALANCE, July 1 $ 35,948,740 $ 40,433,327 $ 39,119,058

REVENUES
Property Tax Revenue 15,808,550 16,327,000 17,029,000
Sales and Use Tax 12,423,838 14,643,000 14,284,000
Utility Users Tax 5,401,062 5,484,112 5,430,000
Transient Occupancy Tax 2,052,664 1,900,000 1,998,000
Franchise Fees 1,161,770 1,216,752 1,152,000
Other Taxes 1,100,806 776,000 776,000
Licenses and Permits 1,193,801 1,068,800 1,106,300
Intergovernmental 385,073 257,000 270,000
Charges for Services 3,650,212 3,800,246 3,876,587
Fines and Forfeitures 1,651,767 1,469,700 1,869,100
Use of Money and Property 2,755,625 967,000 1,278,010
Other Revenue 492,927 123,306 115,830
Transfers in from Other Funds 1,976,980 822,000 822,000 Total Revenues 50,055,073 48,854,916 50,006,827

EXPENDITURES
Operating Expenditures
General Administration $ 5,617,750 $ 6,306,721 $ 6,405,871 Police Department 15,772,515 16,794,028 17,608,337
Detention Facilities - - -
Fire Protection Services 7,495,787 7,871,560 7,737,088
Community Development 1,691,473 1,707,142 1,996,800
Public Works 5,173,835 5,732,085 6,990,727
Refuse Services 1,265,085 1,535,912 1,535,912
Recreation 1,441,378 1,617,197 1,797,313
Liability/Risk Management 2,875,472 3,201,631 3,498,189 Transfers Out - Operating 1,753,622 2,270,782 2,420,614 Total Operating Expenditures 43,086,917 47,037,059 49,990,851 Pension Paydown - 250,000 250,000
Transfers Out - Capital 2,449,564 2,882,126 16,572,517
Total Pension/Capital Expenditures 2,449,564 3,132,126 16,822,517 Total Expenditures 45,536,482 50,169,185 66,813,368
GASB 87/96 Adjustments 34,005 - -
Net Revenues (Expenditures) $ 4,484,586 $ (1,314,269) $ (16,806,541) ENDING FUND BALANCE, June 30 $ 40,433,327 $ 39,119,058 $ 22,312,517

CLASSIFICATIONS OF FUND BALANCE
Committed and Assigned for:

Fiscal Policy $ 10,991,158 $ 12,027,527 $ 12,497,713
Economic Contingency 1,750,000 3,250,000 1,750,000
Pier Restaurant 1,792,805 1,792,805 -
Ongoing Capital Projects 10,977,763 10,866,618 -
Compensated Absences 2,517,704 2,517,704 2,517,704
Other 7,544,814 374,497 1,886,466
Total Committed and Assigned 35,574,243 30,829,151 18,651,883 Unassigned Fund Balance 4,859,083 8,289,907 3,660,634
TOTAL FUND BALANCE $ 40,433,327 $ 39,119,058 $ 22,312,517 Unassigned FB as a % of Total Operating Exp 11.3% 17.6% 7.3% Fiscal Policy Reserve as a % of Total Operating Exp 25.5% 25.6% 25.0% FY 2026-2027
74 PROPERTY TAXES FY 2026-2027
Property Taxes account for $17.0 million or 34% of Fiscal Year 2026-27 General Fund revenues which results in a $0.7 million increase compared to the Amended Fiscal Year 2025-26 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 2026-27 reflects an increase in expected property tax revenue. This is largely influenced by the City’s assessed valuation, which rose by 4.3 percent in FY 2025, 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 $1,700,000 at budget development, indicating sustained demand, though the pace of growth may continue to soften through FY 2026-

27. $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
$19,000,000 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 2026-2027
Transaction and Use Tax is a voter-approved component with the Sales Tax collected (next page) on taxable purchases made within the City. Revenue generated from this local tax remains in the community and provides a significant funding source to support essential City services, infrastructure maintenance, and community programs.

Transaction and Use Tax revenue is projected at $9.1 million for Fiscal Year 2026-27, accounting for approximately 18% of total General Fund revenues. This reflects a $277,000 decrease compared to the Amended FY 2025-26 Budget, primarily driven by a pullback in discretionary spending. 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 secondlargest 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 2025-26 and projections for Fiscal Year 2026-27 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 2026-2027
Sales and Use Tax accounts for $4.8 million or 9.6% of Fiscal Year 2026-27 General Fund revenues which results in a $86,000 decrease compared to the Amended Fiscal Year 2025-26 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 2025-26 and projections for Fiscal Year 2026- 27 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 2026-27 is projected to remain relatively flat, showing a slight decline of $86,000 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 pressure in the Middle East and the economic impact of increases in inflation. As the City looks conservatively ahead, if future negative pressures arise, it will be brought forth to Council. $-
$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 2026-2027
Utility Users Tax (UUT) accounts for $5.4 million or 10.9% of Fiscal Year 2026-27 General Fund revenues which results in a $10,000 decrease compared to the Amended Fiscal Year 2025-26 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 decrease is due to anticipated rebates offset by 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 2026-2027
Licenses and Permits account for $1,106,300 or 2.2% of Fiscal Year 2026-27 General Fund revenues which results in an increase of $245,300 compared to Amended Fiscal Year 2025-26 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. The budgeted increases are due to higher performance in building, electrical, and plumbing 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 2026-2027

FRANCHISE FEES
Franchise fees are imposed on various public utilities and account for $1.2 million or 2.3% of Fiscal Year 2026-27 General Fund revenues which result in a slight decrease of $8,000 compared to the Amended Fiscal Year 2025-26 Budget due to a slight drop in franchise natural gas fees. 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 $2.0 million or 4.0% of Fiscal Year 2026-27 General Fund revenues which result in an increase of $108,000 compared to Amended Fiscal Year 2025-26 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. TOT remains relatively consistent as the City’s three hotels are at capacity.

CHARGES FOR SERVICES
Charges for Services account for $3.9 million or 7.8% of Fiscal Year 2026-27 General Fund revenues which results in an increase of $501,137 compared to the Amended Fiscal Year 2025-26 Budget. This is due to increases in plan check fees, tennis center revenue, and refuse. 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 2026-2027

STATE GAS TAX
The State of California collects $0.60 per gallon as of 2026, for vehicle fuel which is allocated to the State, Counties and Cities. The City allocation is distributed primarily based on population. The Road Repair and Accountability Act of 2017 established the Road Maintenance and Rehabilitation Program (RMRA) to address deferred maintenance on highways, local streets, and roadway systems. This program continues to be funded by per-gallon motor fuel excise taxes, which are 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 2026-2027
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 $605,490 from Measure M2 – Local Fairshare revenues for Fiscal Year 2026-27.

WATER REVENUES
The City’s Water Rate Schedule is tiered and based on customer classification, water consumption and meter size.

Revenues for the Water Operations Fund are projected to be $20.9 million for Fiscal Year 2026-27. The Water revenues projections incorporate only current anticipated bond or loan proceeds associated with the adopted Water and Sewer Rate Study, providing a financing framework to support critical infrastructure improvements identified in the plan. Consistent with conservative budgeting practices, projected revenues do not assume future debt issuances identified in the Water and Wastewater Financial Plan and Rate Study.

SEWER REVENUES
The Sewer Rates are a function of customer classification and volumetric use. Projected Revenues for the Sewer Operations Fund are projected to be $4.4 million for Fiscal Year 2026-27. The Sewer Fund does not currently include anticipated bond or loan proceeds. While financing is expected as part of the planned improvements, the specific timing, structure, and amounts are still being finalized. A detailed financing plan will be brought forward to the City Council for review and approval at a future date.
$-
$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 Proposed
Actual Budget Actual Budget
POSITION FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

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 - -
HR Manager - 1.00 1.00 1.00
HR Specialist - 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 0.87 0.05 Total City Manager 5.00 6.87 6.87 6.05
Full-Time 5.00 6.00 6.00 6.00
Part-Time - 0.87 0.87 0.05

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 0.75 Total City Clerk 2.75 2.50 2.50 2.75
Full-Time 2.00 2.00 2.00 2.00
Part-Time 0.75 0.50 0.50 0.75

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 2.00 2.00 2.00 2.00
Deputy Director of Finance - - - 1.00
Finance Manager 1.00 1.00 1.00 -
Management Analyst 1.00 1.00 1.00 1.00
Senior Account Technician 2.00 2.00 2.00 2.00
Part-Time Employees (in FT equivalents) 1.21 0.46 0.46 0.75 Total Finance Department 9.21 8.46 8.46 8.75
Full-Time 8.00 8.00 8.00 8.00
Part-Time 1.21 0.46 0.46 0.75
FY 2026-2027
83 PERSONNEL SUMMARY
Amended Estimated Proposed
Actual Budget Actual Budget
POSITION FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
FY 2026-2027
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
IT Manager 1.00 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 24.00
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) 5.34 5.34 5.34 7.63 Total Police Department 61.34 61.34 61.34 62.63
Full-Time 56.00 56.00 56.00 55.00
Part-Time 5.34 5.34 5.34 7.63

COMMUNITY DEVELOPMENT
Director of Community Development 1.00 1.00 1.00 1.00
Associate Planner 1.00 1.00 1.00 1.00
Executive Assistant 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 1.00
Management Analyst - 1.00 1.00 1.00
Total Community Development 9.00 9.00 9.00 9.00
Full-Time 9.00 9.00 9.00 9.00
Part-Time - - - -
84 PERSONNEL SUMMARY
Amended Estimated Proposed
Actual Budget Actual Budget
POSITION FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
FY 2026-2027

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
Senior Engineer - - - 1.00
Assistant Engineer 1.00 1.00 1.00 1.00
Associate Engineer 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
PW Superintendent - 1.00 1.00 1.00
Maintenance Worker 1.00 1.00 1.00 2.00
Maintenance Services Supervisor 2.00 - - -
Management Analyst 1.00 1.00 1.00 1.00
Mechanic 1.00 1.00 1.00 1.00
Senior Maintenance Worker 7.00 7.00 7.00 6.00
Senior Water Operator 1.00 1.00 1.00 1.00
Water Services Supervisor 1.00 - - -
Senior Utilities Supervisor - 1.00 1.00 1.00
Water Operator 4.00 3.00 3.00 3.00
Cross Connection Specialist - 1.00 1.00 1.00
Part-Time Employees (in FT equivalents) 6.93 6.93 6.93 7.01 Total Public Works 32.93 31.93 31.93 32.01
Full-Time 26.00 25.00 25.00 25.00
Part-Time 6.93 6.93 6.93 7.01

COMMUNITY SERVICES
Deputy Director of Community Services & Recreation - - - 1.00 Community Services Coordinator 1.00 1.00 1.00 1.00
Recreation Manager 1.00 1.00 1.00 -
Recreation Specialist 3.00 3.00 3.00 3.00
Part-Time Employees (in FT equivalents) 4.20 4.72 4.72 3.02 Total Community Services 9.20 9.72 9.72 8.02
Full-Time 5.00 5.00 5.00 5.00
Part-Time 4.20 4.72 4.72 3.02

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) 19.00 18.10 18.10 19.33 Total Marine Safety 23.00 22.10 22.10 23.33
Full-Time 4.00 4.00 4.00 4.00
Part-Time 19.00 18.10 18.10 19.33
TOTAL FULL-TIME EMPLOYEES 157.43 156.92 156.92 157.54
Full-Time 115.00 115.00 115.00 114.00
Part-Time 42.43 41.92 41.92 43.54
*Note: Total full-time equivalents exclude Commissioners and Reserve Officers but includes Council Members 85 POSITION ALLOCATION PLAN
Proposed GeneralTidelands Water Sewer Other
DIVISION POSITION FY 2026-27 Vacant (101) (106) (501) (503) Various

CITY COUNCIL
101-0010 City Council Council Member 5.00 - 5.00 - - - - Total City Council 5.00 - 5.00 - - - -

CITY MANAGER
101-0011 City Manager City Manager 1.00 0.80 0.08 0.07 0.05 - 101-0011 City Manager HR Manager 1.00 - 0.75 0.15 0.05 0.05 - 101-0014 City Manager Management Analyst 2.00 - 1.90 - - - 0.10 101-0014 City Manager HR Specialist 1.00 - 0.75 0.15 0.05 0.05 - 101-0011 City Manager Executive Assistant 1.00 - 0.80 0.10 0.05 0.05 - 101-0011 City Manager Intern (Part-time) 0.05 0.05 0.05 Total City Manager 6.05 0.05 5.05 0.48 0.22 0.20 0.10

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) 0.75 - 0.60 0.11 0.04 - Total City Clerk 2.75 - 2.15 - 0.41 0.19 -

FINANCE
101-0017 Finance Director of Finance/City Treasurer 1.00 - 0.70 - 0.15 0.15 - 101-0017 Finance Deputy Director of Finance 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 1.00 - - 0.60 0.40 - 101-0017 Finance Management Analyst 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) 0.75 0.75 0.45 - 0.15 0.15 - Total Finance Department 8.75 1.75 5.10 - 2.10 1.55 -
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 21.00 - 21.00 - - - 101-0023 Support Services Executive Assistant 1.00 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 Records Aide (Part-time) 0.75 - 0.75 - - - - 101-0023 Support Services IT Aide (Part-time) 0.75 - 0.75 - - - - 101-0023 Support Services Crossing Guard (Part-time) 2.38 - 2.38 - - - - 101-0025 Parking Enforcement Senior CSO 6.00 6.00 - - - - 101-0025 Parking Enforcement Police Services Manager 1.00 - 1.00 - - - - 101-0025 Parking Enforcement Police Aide (Part-time) 3.75 - 3.75 - - - - 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 62.63 1.00 60.38 1.25 - - 1.00

DEPARTMENT
Funds Allocation
FY 2026-2027
86 POSITION ALLOCATION PLAN
Proposed GeneralTidelands Water Sewer Other
DEPARTMENT DIVISION POSITION FY 2026-27 Vacant (101) (106) (501) (503) Various Funds Allocation
FY 2026-2027

COMMUNITY DEVELOPMENT
101-0030 Planning Director of Comm. Dev. 1.00 - 1.00 - - - - 101-0030 Planning Planning Manager (Sr. Planner) 1.00 1.00 1.00 - - - - 101-0030 Planning Associate Planner 1.00 - 1.00 - - - - 101-0030 Planning Assistant Planner 1.00 0.54 - - - 0.46 101-0030 Planning Management Analyst 1.00 - 1.00 - - - - 101-0031 Building & Safety Building Official (Contract) 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 - - - - 101-0031 Building & Safety Senior Building Technician (Contract) 1.00 - 1.00 - - - - Total Community Development 9.00 1.00 8.54 - - - 0.46

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 Senior 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 Aide (Part-time) 4.16 0.75 3.29 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 Senior 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 - 0.10 - 0.60 0.30 - 106-0863 Beach Operations Sr. Maintenance Worker 2.00 - 1.00 1.00 - - - 106-0863 Beach Operations Maintenance Aide (Part-time) 1.97 - 1.97 - - - 106-0863 Beach Operations Maintenance Worker (Part-time) 0.88 - 0.88 - - - - 503-0925 Field Operations Sr. Maintenance Worker 1.00 - - - 1.00 503-0925 Field Operations Maintenance Worker 2.00 - 0.10 - 0.60 1.30 - Total Public Works 32.01 1.75 15.47 3.97 6.46 5.86 0.25

COMMUNITY SERVICES
101-0070 Recreation Admin Deputy Director of Community Services & Recreation 1.00 - 1.00 - - - - 101-0070 Recreation Admin Community Services Coordinator 1.00 - 1.00 - - - - 101-0070 Recreation Admin Recreation Specialist 2.00 2.00 - - - - 101-0070 Recreation Admin Recreation Coordinator (Part-time) 0.13 0.13 101-0071 Sports Recreation Specialist (Part-time) 0.32 - 0.32 - - - - 101-0074 Tennis Center Recreation Specialist 1.00 - 1.00 - - - - 101-0074 Tennis Center Recreation Specialist (Part-time) 2.57 - 2.57 - - - - Total Community Services 8.02 - 8.02 - - - -
87 POSITION ALLOCATION PLAN
Proposed GeneralTidelands Water Sewer Other
DEPARTMENT DIVISION POSITION FY 2026-27 Vacant (101) (106) (501) (503) Various Funds Allocation
FY 2026-2027

MARINE SAFETY
101-0073 Aquatics Pool Guard (Part-time) 3.37 0.24 3.37 - - - - 101-0073 Aquatics Swim Instructor (Part-time) - - - - - - - 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) 13.70 0.87 - 13.70 - - - Total Marine Safety 23.33 1.11 4.31 19.02 - - -
TOTAL ALL DEPARTMENTS FULL-TIME EQUIVALENTS 157.54 6.66 114.02 24.72 9.19 7.80 1.81 *Note: Total full-time equivalents exclude Commissioners and Reserve Officers but includes Council Members 88 CITY COUNCIL FY 2026-2027
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 impacts the City; and 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 2026-2027
Residents of
Seal Beach
Lisa Laundau
Mayor
DISTRICT 3
Patty Senecal
Council Member
DISTRICT 4
Nathan Steele
Council Member
DISTRICT 5
Patty Senecal
Council Member
DISTRICT 4
Lisa Landau
Mayor
DISTRICT 3
Ben Wong
Mayor Pro Tem
DISTRICT 2
Joe Kalmick
Council Member
DISTRICT 1
90 CITY COUNCIL
Summary of Appropriations by Program
Amended Estimated Proposed
Actual Budget Actual Budget
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

EXPENDITURES BY PROGRAM
City Council - 0010
Personnel Services $ 34,564 $ 33,297 $ 33,297 $ 36,997
Maintenance and Operations 90,663 168,550 168,550 179,300 Subtotal 125,227 201,847 201,847 216,297
TOTAL
Personnel Services 34,564 33,297 33,297 36,997
Maintenance and Operations 90,663 168,550 168,550 179,300 TOTAL $ 125,227 $ 201,847 $ 201,847 $ 216,297

EXPENDITURES BY FUND
101 General Fund $ 125,227 $ 201,847 $ 201,847 $ 216,297 TOTAL $ 125,227 $ 201,847 $ 201,847 $ 216,297
FY 2026-2027
91 CITY COUNCIL
PROGRAM: 0010 City Council
FUND: 101 General Fund
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Part-Time Salaries 101-100-0010-50030 $ 33,673 $ 32,400 $ 32,400 $ 36,000 PARS Retirement 101-100-0010-50540 403 421 421 468
Medicare Insurance 101-100-0010-50570 488 476 476 529
TOTAL PERSONNEL SERVICES $ 34,564 $ 33,297 $ 33,297 $ 36,997

MAINTENANCE AND OPERATIONS
Council Discretionary - District 1 101-100-0010-51101 $ 10,120 $ 20,000 $ 20,000 $ 20,000 Council Discretionary - District 2 101-100-0010-51102 7,904 20,000 20,000 20,000 Council Discretionary - District 3 101-100-0010-51103 9,602 20,000 20,000 20,000 Council Discretionary - District 4 101-100-0010-51104 5,935 20,000 20,000 20,000 Council Discretionary - District 5 101-100-0010-51105 - 20,000 20,000 20,000 Office Supplies 101-100-0010-51200 1,719 1,000 1,000 1,000 Memberships and Dues 101-100-0010-51230 27,424 29,550 29,550 29,300 Training and Meetings 101-100-0010-51240 7,505 15,000 15,000 20,000 Contract Professional 101-100-0010-51280 20,001 20,000 20,000 20,000 Special Departmental 101-100-0010-52200 453 3,000 3,000 9,000 TOTAL MAINTENANCE AND OPERATIONS $ 90,663 $ 168,550 $ 168,550 $ 179,300 TOTAL EXPENDITURES $ 125,227 $ 201,847 $ 201,847 $ 216,297 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 2026-2027
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 Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Part-Time Salaries 50030 $ 33,673 $ 32,400 $ 32,400 $ 36,000 PARS Retirement 50540 403 421 421 468
Medicare Insurance 50570 488 476 476 529
TOTAL PERSONNEL SERVICES 34,564 33,297 33,297 36,997

MAINTENANCE AND OPERATIONS
Council Discretionary - District 1 51101 10,120 20,000 20,000 20,000 Council Discretionary - District 2 51102 7,904 20,000 20,000 20,000 Council Discretionary - District 3 51103 9,602 20,000 20,000 20,000 Council Discretionary - District 4 51104 5,935 20,000 20,000 20,000 Council Discretionary - District 5 51105 - 20,000 20,000 20,000 Office Supplies 51200 1,719 1,000 1,000 1,000
Memberships and Dues 51230 27,424 29,550 29,550 29,300
Training and Meetings 51240 7,505 15,000 15,000 20,000
Contract Professional 51280 20,001 20,000 20,000 20,000 Special Departmental 52200 453 3,000 3,000 9,000
TOTAL MAINTENANCE AND OPERATIONS 90,663 168,550 168,550 179,300 TOTAL EXPENDITURES $ 125,227 $ 201,847 $ 201,847 $ 216,297 FY 2026-2027
93 THIS PAGE INTENTIONALLY LEFT BLANK
94 CITY MANAGER FY 2026-2027
MANAGING DEPARTMENT HEAD: City Manager

MISSION STATEMENT
The City Manager’s Office leads and coordinates the delivery of high quality municipal services to the community by upholding the City Charter, Municipal Code, and City Council policy direction. The department ensures the effective administration of all City operations; provides transparent, responsive, and fiscally responsible governance; thoughtfully stewards the City’s resources and workforce; and supports a safe, resilient, and well managed organization. Through collaborative leadership, strategic planning, and community engagement, the department advances the City’s goals, protects its assets, and promotes the wellbeing of residents, businesses, employees, and visitors.

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, legislative affairs and advocacy, public information and community engagement, personnel services, interagency coordination, grant applications, solid waste, recycling, and organics management, and property management are direct functions of this office. Additionally, the City Manager’s Office serves as the lead department for City Council initiatives and activities including the development of ad hoc committees, the strategic planning process, and special projects.

Human Resources – 0014
Human Resources provides the full range of human resources services for all full-time and part-time employees and retirees, and activities include recruitment and selection; classification and compensation systems; employee development and training; labor and employee relations; health, welfare, and other benefits administration; and workers’ compensation oversight. Responsibilities include making recommendations regarding the enforcement and administration of Personnel Rules, Memorandum of Understanding policies, and state and federal employment legislation; onboarding and offboarding employes and processing required paperwork; and completing 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 administering comprehensive asset liability and loss prevention programs that incorporate current practices and philosophies most effective in preventing injuries, liabilities and damage to City equipment, vehicles, property, and materials; identifying and minimizing exposures that could result in financial loss to the City; and providing City representation in claims litigation. Workers’ 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 citywide technology support related to network administration; website operation; software development and installation; maintenance of hardware and software, including upgrade and replacement; and the support and oversight of technology-related products and services for all departments. Information Systems is a joint effort between City staff and an Information Technology (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 95 CITY MANAGER FY 2026-2027
general City services. The City’s IT contract provider coordinates systems implementations, maintenance, and processing solutions for ad hoc data processing requests in networked client-server and internet environments.

Refuse – 0051
Refuse services provide residents with trash collection services via a franchise agreement with an external solid waste hauler 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 and protect public and employee safety
• Promote the efficient administration of all City departments • Formulate and submit recommended actions concerning policy issues to City Council • Provide excellent service delivery to residents, businesses, community organizations, and visitors in an efficient and 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 • Engage the community and stakeholders to build awareness of City goals, activities, and initiatives to foster transparency and promote public education
• 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 and recommend changes to all departments to remove the 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 ensure that all City agreements provide for adequate liability and workers’ 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 residents and employees 96 CITY MANAGER
Department Organization
FY 2026-2027
Risk Management
Human Resources
Information Systems
City Administration
City Manager
Community Services
97 CITY MANAGER
Summary of Appropriations by Program
Amended Estimated Proposed
Actual Budget Actual Budget
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

EXPENDITURES BY PROGRAM
City Manager - 0011
Personnel Services $ 659,756 $ 764,661 $ 594,509 $ 671,899 Maintenance and Operations 42,700 73,037 85,150 157,615 Subtotal 702,456 837,698 679,659 829,514
Human Resources - 0014
Personnel Services 352,952 402,686 312,715 511,914
Maintenance and Operations 91,083 155,450 155,450 155,859 Subtotal 444,035 558,136 468,165 667,773
Risk Management - 0018
Maintenance and Operations 2,875,472 3,262,913 3,201,631 3,498,189 Subtotal 2,875,472 3,262,913 3,201,631 3,498,189
Information Systems - 0020
Capital Outlay 5,835 - - -
Subtotal 5,835 - - -
Centennial - 211
Capital Outlay 52,284 - - -
Subtotal 52,284 - - -
TOTAL
Personnel Services 1,012,708 1,167,347 907,225 1,183,813 Maintenance and Operations 3,009,255 3,491,400 3,442,231 3,811,663 Capital Outlay 58,118 - - -
TOTAL $ 4,080,081 $ 4,658,747 $ 4,349,456 $ 4,995,476

EXPENDITURES BY FUND
General Fund - 101 $ 3,932,075 $ 4,547,269 $ 4,266,646 $ 4,860,073 Special Projects - 103 52,284 - - -
Waste Management Act - 104 89,888 111,478 82,810 135,403 IT Replacement - 602 5,835 - - -
TOTAL $ 4,080,081 $ 4,658,747 $ 4,349,456 $ 4,995,476
FY 2026-2027
98 CITY MANAGER
PROGRAM: 0011 City Manager
FUND: 101 General Fund
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Regular Salaries - Non-Sworn 101-110-0011-50020 $ 300,252 $ 384,527 $ 276,318 $ 364,340 Part-Time Salaries 101-110-0011-50030 11,344 17,049 18,871 - Auto Allowance 101-110-0011-50130 5,095 3,600 3,600 2,520 Cell Phone Allowance 101-110-0011-50140 1,466 1,485 1,485 1,890 Cafeteria Taxable 101-110-0011-50170 2,527 1,555 2,221 5,118 Vacation Buy/Payout 101-110-0011-50190 27,016 14,350 14,350 10,012 Sick Payout 101-110-0011-50200 35,001 - - -
Medical Waiver 101-110-0011-50210 1,164 1,314 625 -
Health and Wellness Program 101-110-0011-50220 1,246 1,238 1,238 1,260 Tuition Reimbursement 101-110-0011-50500 8,715 1,500 6,397 1,500 Deferred Compensation 101-110-0011-50520 21,544 16,368 9,358 12,245 PERS Retirement 101-110-0011-50530 135,108 192,418 185,069 206,234 PARS Retirement 101-110-0011-50540 148 222 245 -
Medical Insurance 101-110-0011-50550 16,525 38,352 26,389 43,044 AFLAC Insurance - Cafeteria 101-110-0011-50560 159 - 191 - Medicare Insurance 101-110-0011-50570 5,913 6,388 4,603 5,752 Life and Disability 101-110-0011-50580 1,592 1,808 1,469 2,032 Flexible Spending - Cafeteria 101-110-0011-50600 62 96 470 550 MOU 101-110-0011-50609 5,000 - - -
TOTAL PERSONNEL SERVICES $ 579,877 $ 682,270 $ 552,899 $ 656,496

MAINTENANCE AND OPERATIONS
Office Supplies 101-110-0011-51200 $ 2,523 $ 3,000 $ 3,000 $ 4,000 Memberships and Dues 101-110-0011-51230 2,921 3,150 3,150 2,980 Training and Meetings 101-110-0011-51240 2,836 7,800 7,800 10,635 Contract Professional 101-110-0011-51280 14,570 20,000 20,000 20,000 Special Departmental 101-110-0011-52200 9,841 10,000 10,000 - TOTAL MAINTENANCE AND OPERATIONS $ 32,691 $ 43,950 $ 43,950 $ 37,615 TOTAL EXPENDITURES $ 612,569 $ 726,220 $ 596,849 $ 694,111 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, and News
Subscription
League of CA Cities, OCCMA, CAPIO, CJPIA, MMASC, and
ICMA and solid waste training
Pop Up City Hall, community events, and staff engagement events
FY 2026-2027
Consultant Services and Legislative Affairs
99 CITY MANAGER
PROGRAM: 0014 Human Resources
FUND: 101 General Fund
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Regular Salaries - Non-Sworn 101-110-0014-50020 $ 199,071 $ 229,845 $ 185,333 $ 343,067 Part-Time Salaries 101-110-0014-50030 - 16,137 - -
Auto Allowance 101-110-0014-50130 2,266 600 600 840
Cell Phone Allowance 101-110-0014-50140 993 1,020 1,020 1,215 Cafeteria Taxable 101-110-0014-50170 1,963 2,188 2,765 1,388 MOU 101-110-0014-50609 3,000 - - -
Vacation Buy/Payout 101-110-0014-50190 11,158 14,209 4,500 3,337 Sick Buy/Payout 101-110-0014-50200 7,000 - - -
Medical Waiver 101-110-0014-50210 244 1,022 486 4,380
Health and Wellness Program 101-110-0014-50220 758 830 830 1,495 Tuition Reimbursement 101-110-0014-50500 - 1,800 - -
Deferred Compensation 101-110-0014-50520 9,026 7,827 6,420 11,855 PERS Retirement 101-110-0014-50530 94,793 98,838 94,156 82,619 PARS Retirement 101-110-0014-50540 - 210 - -
Medical Insurance 101-110-0014-50550 17,904 22,651 11,805 53,085 AFLAC Insurance - Cafeteria 101-110-0014-50560 190 - 222 127 Medicare Insurance 101-110-0014-50570 3,366 3,962 2,869 5,316 Life and Disability 101-110-0014-50580 1,143 1,379 1,359 2,770 Flexible Spending - Cafeteria 101-110-0014-50600 76 168 350 419 TOTAL PERSONNEL SERVICES $ 352,952 $ 402,686 $ 312,715 $ 511,914

MAINTENANCE AND OPERATIONS
Office Supplies 101-110-0014-51200 $ 137 $ 1,000 $ 1,000 $ 1,000 Memberships and Dues 101-110-0014-51230 3,593 6,500 6,500 6,549 Training and Meetings 101-110-0014-51240 664 3,000 3,000 3,400 Contract Professional 101-110-0014-51280 86,666 144,950 144,950 144,910 Special Departmental 101-110-0014-52200 23 - - -
TOTAL MAINTENANCE AND OPERATIONS $ 91,083 $ 155,450 $ 155,450 $ 155,859 TOTAL EXPENDITURES $ 444,035 $ 558,136 $ 468,165 $ 667,773 Explanation of Significant Accounts:

Memberships and Dues 101-110-0014-51230
Training and Meetings 101-110-0014-51240
Contract Professional 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 2026-2027
100

CITY MANAGER
PROGRAM: 0018 Risk Management
FUND: 101 General Fund
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

MAINTENANCE AND OPERATIONS
General Liability 101-110-0018-51810 $ 1,132,971 $ 1,338,524 $ 1,338,524 $ 1,469,354 Property Insurance Premium 101-110-0018-51820 547,774 536,568 521,003 520,796 Workers' Compensation 101-110-0018-51830 1,194,727 1,387,821 1,342,104 1,508,039 TOTAL MAINTENANCE AND OPERATIONS $ 2,875,472 $ 3,262,913 $ 3,201,631 $ 3,498,189 TOTAL EXPENDITURES $ 2,875,472 $ 3,262,913 $ 3,201,631 $ 3,498,189 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 2026-2027
101

CITY MANAGER
PROGRAM: 0211 Centennial
FUND: 103 Special Projects
Amended Estimated Adopted
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

CAPITAL OUTLAY
Capital Projects - Centennial 103-110-0211-55000 $ 52,284 $ - $ - $ - TOTAL CAPITAL OUTLAY $ 52,284 $ - $ - $ -
TOTAL EXPENDITURES $ 52,284 $ - $ - $ -
FY 2026-2027
102

CITY MANAGER
PROGRAM: 0011 City Manager
FUND: 104 Waste Management Act
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Regular Salaries - Non-Sworn 104-110-0011-50020 $ 42,264 $ 47,557 $ 30,991 $ 11,756 Part-Time Salaries 104-110-0011-50030 - 912 - -
Auto Allowance 104-110-0011-50130 702 300 205 -
Cell Phone Allowance 104-110-0011-50140 231 240 175 90
Cafeteria Taxable 104-110-0011-50170 289 473 506 433
Vacation Buy/Payout 104-110-0011-50190 3,329 2,248 802 - Sick Buy/Payout 104-110-0011-50200 3,500 - - -
Health and Wellness Program 104-110-0011-50220 152 160 160 50 Tuition Reimbursement 104-110-0011-50500 - 300 - -
Deferred Compensation 104-110-0011-50520 2,561 1,960 1,059 411 PERS Retirement 104-110-0011-50530 22,393 21,846 3,626 1,010 PARS Retirement 104-110-0011-50540 - 12 - -
Medical Insurance 104-110-0011-50550 3,470 5,314 3,325 1,360 AFLAC Insurance - Cafeteria 104-110-0011-50560 32 - 32 - Medicare Insurance 104-110-0011-50570 764 779 485 184
Life and Disability 104-110-0011-50580 179 242 165 97
Flexible Spending - Cafeteria 104-110-0011-50600 13 48 78 12 TOTAL PERSONNEL SERVICES $ 79,879 $ 82,391 $ 41,610 $ 15,403 Membership and Dues 104-110-0011-51230 $ - $ 225 $ - $ - Training and Meetings 104-110-0011-51240 - 1,200 1,200 - Contract Professional 104-110-0011-51280 4,082 27,078 35,000 120,000 Equipment and Materials 104-110-0011-52100 5,926 584 5,000 - TOTAL MAINTENANCE AND OPERATIONS $ 10,009 $ 29,087 $ 41,200 $ 120,000 TOTAL EXPENDITURES $ 89,888 $ 111,478 $ 82,810 $ 135,403 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 2026-2027
103

CITY MANAGER
PROGRAM: 0020 Information Systems
FUND: 602 Information Technology Replacement Fund
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

CAPITAL OUTLAY
Capital Projects 602-110-0020-55000 $ 5,835 $ - $ - $ - TOTAL CAPITAL OUTLAY $ 5,835 $ - $ - $ -
TOTAL EXPENDITURES $ 5,835 $ - $ - $ -
Explanation of Significant Accounts:

Capital Projects - IT 602-110-0020-55000
FY 2026-2027
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 104

CITY MANAGER
Summary of Appropriations by Account
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Regular Salaries - Non-Sworn 50020 $ 541,588 $ 661,929 $ 492,642 $ 719,163 Part-Time Salaries 50030 11,344 34,098 18,871 -
Auto Allowance 50130 8,062 4,500 4,405 3,360
Cell Phone Allowance 50140 2,690 2,745 2,680 3,195
Cafeteria Taxable 50170 4,779 4,216 5,492 6,938
MOU 50609 8,000 - - -
Vacation Buy/Payout 50190 41,503 30,807 19,652 13,349
Sick Buy/Payout 50200 45,502 - - -
Medical Waiver 50210 1,408 2,336 1,110 4,380
Health and Wellness Program 50220 2,155 2,228 2,228 2,805 Tuition Reimbursement 50500 8,715 3,600 6,397 1,500
Deferred Compensation 50520 33,131 26,155 16,837 24,512 PERS Retirement 50530 252,294 313,102 282,851 289,862
PARS Retirement 50540 148 444 245 -
Medical Insurance 50550 37,899 66,317 41,520 97,489
AFLAC Insurance - Cafeteria 50560 381 - 445 127
Medicare Insurance 50570 10,043 11,129 7,957 11,252
Life and Disability 50580 2,913 3,429 2,993 4,898
Flexible Spending - Cafeteria 50600 152 312 898 981
TOTAL PERSONNEL SERVICES 1,012,708 1,167,347 907,225 1,183,813

MAINTENANCE AND OPERATIONS
Office Supplies 51200 2,660 4,000 4,000 5,000
Memberships and Dues 51230 6,513 9,875 9,650 9,529
Training and Meetings 51240 3,500 12,000 12,000 14,035
Contract Professional 51280 105,319 192,028 199,950 284,910 General Liability 51810 1,132,971 1,338,524 1,338,524 1,469,354 Property Insurance Premium 51820 547,774 536,568 521,003 520,796 Workers' Compensation 51830 1,194,727 1,387,821 1,342,104 1,508,039 Equipment and Materials 52100 5,926 584 5,000 -
Special Departmental 52200 9,864 10,000 10,000 -
TOTAL MAINTENANCE AND OPERATIONS 3,009,255 3,491,400 3,442,231 3,811,663

CAPITAL OUTLAY
Capital Projects 55000 58,118 - - -
TOTAL CAPITAL OUTLAY 58,118 - - -
TOTAL EXPENDITURES $ 4,080,081 $ 4,658,747 $ 4,349,456 $ 4,995,476 FY 2026-2027
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106
CITY CLERK FY 2026-2027
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 provide 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 mandates of Senate Bill 707 as it relates to The Brown Act, posting of special meeting agendas, reasonable accommodations procedures, and a hybrid meeting format with a call -in option via a two-way telephonic service or audiovisual platform
• Implement the mandates of Senate Bill 827 (SB 827) which expands ethics training requirements to include department heads and similar administrative officers. SB 827 also requires that local agency officials—defined as members of a legislative body, elected officers, department heads or similar administrative officers, and designated employees of a local agency—complete at least two (2) hours of fiscal and financial management training every two (2) years
• Utilize 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 the agenda management system to enable interested subscribers to sign up for email notifications of City Council, Commission Board and Committee agendas, notices, and City-related 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 • Provide community outreach regarding City Clerk services, Board, Committee, and Commission vacancies, and voting information; and make every reasonable effort to engage and invite groups that do not traditionally participate in public meetings to attend and participate in the civic process 107
CITY CLERK FY 2026-2027

PERFORMANCE MEASURES
Actual
FY 2023-24
Actual
FY 2024-25
Estimated
FY 2025-26
Proposed
FY 2026-27
Percentage of claims filed that are
closed without litigation 94% 90% 96% 93%
Completed City Council minutes by
the following Council meeting 36 44 44 44
Number of public records requests
processed 388 424 430 435
108

CITY CLERK
Department Organization
FY 2026-2027
Legislative Administration Records Electoral Governance City Clerk
109

CITY CLERK
Summary of Appropriations by Program
Amended Estimated Proposed
Actual Budget Actual Budget
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

EXPENDITURES BY PROGRAM
City Clerk - 0012
Personnel Services $ 247,367 $ 270,817 $ 256,740 $ 292,742 Maintenance and Operations 24,832 27,000 30,430 30,350
Subtotal 272,199 297,817 287,170 323,092
Elections - 0013
Maintenance and Operations 43,168 4,000 4,000 33,233
Subtotal 43,168 4,000 4,000 33,233
TOTAL
Personnel Services 247,367 270,817 256,740 292,742
Maintenance and Operations 68,000 31,000 34,430 63,583
TOTAL $ 315,368 $ 301,817 $ 291,170 $ 356,325

EXPENDITURES BY FUND
General Fund - 101 $ 315,368 $ 301,817 $ 291,170 $ 356,325 TOTAL $ 315,368 $ 301,817 $ 291,170 $ 356,325
FY 2026-2027
110

CITY CLERK
PROGRAM: 0012 City Clerk
FUND: 101 General Fund
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Regular Salaries - Non-Sworn 101-120-0012-50020 $ 182,340 $ 191,861 $ 185,575 $ 200,898 Part-Time Salaries 101-120-0012-50030 8,643 15,875 10,593 26,258 Auto Allowance 101-120-0012-50130 3,369 3,360 3,360 3,360 Cafeteria Taxable 101-120-0012-50170 2,013 3,836 4,185 4,723 Medical Waiver 101-120-0012-50210 1,506 - - -
Health and Wellness Program 101-120-0012-50220 1,055 1,055 1,055 1,055 Tuition Reimbursement 101-120-0012-50500 3,174 4,500 4,500 3,500 Deferred Compensation 101-120-0012-50520 6,382 6,715 6,483 7,031 PERS Retirement 101-120-0012-50530 15,267 16,675 16,126 17,255 PARS Retirement 101-120-0012-50540 112 206 137 341
Medical Insurance 101-120-0012-50550 13,688 19,456 17,719 20,611 Medicare Insurance 101-120-0012-50570 3,003 3,254 3,046 3,556 Life and Disability 101-120-0012-50580 1,543 1,464 1,425 1,513 Flexible Spending - Cafeteria 101-120-0012-50600 2,273 2,560 2,537 2,640 MOU 101-120-0012-50609 3,000 - - -
TOTAL PERSONNEL SERVICES $ 247,367 $ 270,817 $ 256,740 $ 292,742

MAINTENANCE AND OPERATIONS
Office Supplies 101-120-0012-51200 $ 2,101 $ 1,500 $ 1,500 $ 1,500 Public/Legal Notices 101-120-0012-51210 11,884 12,000 12,000 12,000 Memberships and Dues 101-120-0012-51230 405 1,500 1,940 1,500 Training and Meetings 101-120-0012-51240 3,723 4,000 4,000 4,200 Contract Professional 101-120-0012-51280 5,137 6,000 8,950 9,100 Special Departmental 101-120-0012-52200 1,016 1,500 1,500 1,500 Telephone 101-120-0012-56300 567 500 540 550
TOTAL MAINTENANCE AND OPERATIONS $ 24,832 $ 27,000 $ 30,430 $ 30,350 TOTAL EXPENDITURES $ 272,199 $ 297,817 $ 287,170 $ 323,092 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 2026-2027
Legal notices, public hearings, ordinances
ARMA Interional (Records & Information), California
Municipal Clerks Association (CMCA), International Institute of Municipal Clerks, and National Notary Association
Master Municipal Clerk Academy, California Municipal Clerks Association (CMCA), and ARMA International, Laserfiche
Potential mandates and miscellaneous events
111

CITY CLERK
PROGRAM: 0013 Elections
FUND: 101 General Fund
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

MAINTENANCE AND OPERATIONS
Special Departmental 101-120-0013-52200 $ 43,168 $ 4,000 $ 4,000 $ 33,233 TOTAL MAINTENANCE AND OPERATIONS $ 43,168 $ 4,000 $ 4,000 $ 33,233 TOTAL EXPENDITURES $ 43,168 $ 4,000 $ 4,000 $ 33,233
Explanation of Significant Accounts:

Special Departmental 101-120-0013-52200
FY 2026-2027
MCA Direct annual election services, training and
education, publications, materials and supplies
112

CITY CLERK
Summary of Appropriations by Account
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Regular Salaries - Non-Sworn 50020 $ 182,340 $ 191,861 $ 185,575 $ 200,898 Part-Time Salaries 50030 8,643 15,875 10,593 26,258
Auto Allowance 50130 3,369 3,360 3,360 3,360
Cafeteria Taxable 50170 2,013 3,836 4,185 4,723
Medical Waiver 50210 1,506 - - -
Health and Wellness Program 50220 1,055 1,055 1,055 1,055 Tuition Reimbursement 50500 3,174 4,500 4,500 3,500
Deferred Compensation 50520 6,382 6,715 6,483 7,031
PERS Retirement 50530 15,267 16,675 16,126 17,255
PARS Retirement 50540 112 206 137 341
Medical Insurance 50550 13,688 19,456 17,719 20,611
Medicare Insurance 50570 3,003 3,254 3,046 3,556
Life and Disability 50580 1,543 1,464 1,425 1,513
Flexible Spending - Cafeteria 50600 2,273 2,560 2,537 2,640 MOU 50609 3,000 - - -
TOTAL PERSONNEL SERVICES 247,367 270,817 256,740 292,742

MAINTENANCE AND OPERATIONS
Office Supplies 51200 2,101 1,500 1,500 1,500
Public/Legal Notices 51210 11,884 12,000 12,000 12,000
Memberships and Dues 51230 405 1,500 1,940 1,500
Training and Meetings 51240 3,723 4,000 4,000 4,200
Contract Professional 51280 5,137 6,000 8,950 9,100
Special Departmental 52200 44,184 5,500 5,500 34,733
Telephone 56300 567 500 540 550
TOTAL MAINTENANCE AND OPERATIONS 68,000 31,000 34,430 63,583 TOTAL EXPENDITURES $ 315,368 $ 301,817 $ 291,170 $ 356,325 FY 2026-2027
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114
CITY ATTORNEY FY 2026-2027
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 2026-2027
General Advice Litigation Services Personnel Matters
City Attorney
116

CITY ATTORNEY
Summary of Appropriations by Program
Amended Estimated Proposed
Actual Budget Actual Budget
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

EXPENDITURES BY PROGRAM
City Attorney - 0015
Maintenance and Operations $ 727,789 $ 1,232,000 $ 1,204,000 $ 856,920 Subtotal 727,789 1,232,000 1,204,000 856,920
TOTAL
Maintenance and Operations 727,789 1,232,000 1,204,000 856,920 TOTAL $ 727,789 $ 1,232,000 $ 1,204,000 $ 856,920

EXPENDITURES BY FUND
General Fund - 101 $ 727,789 $ 1,232,000 $ 1,204,000 $ 856,920 TOTAL $ 727,789 $ 1,232,000 $ 1,204,000 $ 856,920
FY 2026-2027
117

CITY ATTORNEY
PROGRAM: 0015 City Attorney
FUND: 101 General Fund
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

MAINTENANCE AND OPERATIONS
Legal - Monthly Retainer 101-130-0015-51910 $ 242,000 $ 264,000 $ 264,000 $ 271,920 Legal - Litigation Services 101-130-0015-51920 57,265 285,000 285,000 75,000 Legal - General Prosecution 101-130-0015-51930 - 10,000 - - Legal - Other Attorney Services 101-130-0015-51950 175,536 315,000 315,000 100,000 Legal - Personnel Matters 101-130-0015-51960 30,015 33,000 40,000 40,000 Legal - Personnel Matters - LCW 101-130-0015-51961 222,949 300,000 300,000 370,000 Legal - Special Counsel 101-130-0015-51970 24 25,000 - - TOTAL MAINTENANCE AND OPERATIONS $ 727,789 $ 1,232,000 $ 1,204,000 $ 856,920 TOTAL EXPENDITURES $ 727,789 $ 1,232,000 $ 1,204,000 $ 856,920 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 2026-2027
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 Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

MAINTENANCE AND OPERATIONS
Legal - Monthly Register 51910 $ 242,000 $ 264,000 $ 264,000 $ 271,920 Legal - Litigation Services 51920 57,265 285,000 285,000 75,000 Legal - General Prosecution 51930 - 10,000 - -
Legal - Other Attorney Services 51950 175,536 315,000 315,000 100,000 Legal - Personnel Matters 51960 30,015 33,000 40,000 40,000 Legal - Personnel Matters - LCW 51961 222,949 300,000 300,000 370,000 Legal - Special Counsel 51970 24 25,000 - -
TOTAL MAINTENANCE AND OPERATIONS 727,789 1,232,000 1,204,000 856,920 TOTAL EXPENDITURES $ 727,789 $ 1,232,000 $ 1,204,000 $ 856,920 FY 2026-2027
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120
FINANCE DEPARTMENT FY 2026-2027
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 2026-2027

PERFORMANCE MEASURES
Actual
FY 2023-24
Actual
FY 2024-25
Estimated
FY 2025-26
Proposed
FY 2026-27
Number of accounts payable checks
issued 5,249 4,254 4467 4690
Number of audit adjustments
(auditor recommended) 0 0 0 0
Number of journal entries prepared 357 9251 9714 10199
Number of payroll direct deposits
issued 4,530 4863 5106 5361
Years received GFOA Distinguished
Budget Award 9 10 11
Years received the GFOA ACFR
Award 27 28 29
122

FINANCE
Department Organization
FY 2026-2027
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 Proposed
Actual Budget Actual Budget
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

EXPENDITURES BY PROGRAM
Finance - 0017
Personnel Services $ 783,909 $ 940,070 $ 823,901 $ 965,327 Maintenance and Operations 218,318 313,495 252,652 282,930 Subtotal 1,002,227 1,253,565 1,076,553 1,248,257
TOTAL
Personnel Services 783,909 940,070 823,901 965,327
Maintenance and Operations 218,318 313,495 252,652 282,930 TOTAL $ 1,002,227 $ 1,253,565 $ 1,076,553 $ 1,248,257

EXPENDITURES BY FUND
General Fund - 101 $ 1,002,227 $ 1,253,565 $ 1,076,553 $ 1,248,257 TOTAL $ 1,002,227 $ 1,253,565 $ 1,076,553 $ 1,248,257
FY 2026-2027
124

FINANCE
PROGRAM: 0017 Finance
FUND: 101 General Fund
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Regular Salaries - Non-Sworn 101-140-0017-50020 $ 501,711 $ 547,968 $ 504,718 $ 597,401 Part-Time Salaries 101-140-0017-50030 976 30,579 4,400 21,516 Overtime - Non-Sworn 101-140-0017-50060 92 - - -
Auto Allowance 101-140-0017-50130 2,948 2,940 2,940 2,940 Cell Phone Allowance 101-140-0017-50140 1,263 1,260 1,260 1,260 Cafeteria Taxable 101-140-0017-50170 4,902 5,657 6,315 7,735 Vacation Buy/Payout 101-140-0017-50190 29,689 28,637 28,637 32,606 Sick Buy/Payout 101-140-0017-50200 664 - - -
Medical Waiver 101-140-0017-50210 2,948 - 2,867 2,940
Health and Wellness Program 101-140-0017-50220 2,285 2,365 2,365 2,365 Tuition Reimbursement 101-140-0017-50500 - 13,500 13,500 - Deferred Compensation 101-140-0017-50520 14,729 16,143 14,434 17,224 PERS Retirement 101-140-0017-50530 127,286 169,130 159,871 185,591 PARS Retirement 101-140-0017-50540 13 398 19 280
Medical Insurance 101-140-0017-50550 57,606 100,325 59,307 66,194 AFLAC Insurance - Cafeteria 101-140-0017-50560 5,011 3,464 6,716 6,715 Medicare Insurance 101-140-0017-50570 8,312 9,294 8,041 10,100 Life and Disability 101-140-0017-50580 4,650 4,499 3,556 4,499 Flexible Spending - Cafeteria 101-140-0017-50600 4,224 3,911 4,955 5,961 MOU 101-140-0017-50609 14,600 - - -
TOTAL PERSONNEL SERVICES $ 783,909 $ 940,070 $ 823,901 $ 965,327

MAINTENANCE AND OPERATIONS
Office Supplies 101-140-0017-51200 $ 4,110 $ 4,600 $ 3,500 $ 4,600 Public/Legal Notices 101-140-0017-51210 - 1,100 1,000 1,000 Memberships and Dues 101-140-0017-51230 615 1,670 1,645 1,645 Training and Meetings 101-140-0017-51240 3,200 10,000 10,000 10,000 Contract Professional 101-140-0017-51280 197,416 279,175 220,947 250,085 Special Departmental 101-140-0017-52200 12,978 16,950 15,560 15,600 TOTAL MAINTENANCE AND OPERATIONS $ 218,318 $ 313,495 $ 252,652 $ 282,930 TOTAL EXPENDITURES $ 1,002,227 $ 1,253,565 $ 1,076,553 $ 1,248,257 FY 2026-2027
125

FINANCE
PROGRAM: 0017 Finance
FUND: 101 General Fund
FY 2026-2027
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 Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Regular Salaries - Non-Sworn 50020 $ 501,711 $ 547,968 $ 504,718 $ 597,401 Part-Time Salaries 50030 976 30,579 4,400 21,516
Overtime - Non-Sworn 50060 92 - - -
Auto Allowance 50130 2,948 2,940 2,940 2,940
Cell Phone Allowance 50140 1,263 1,260 1,260 1,260
Cafeteria Taxable 50170 4,902 5,657 6,315 7,735
Vacation Buy/Payout 50190 29,689 28,637 28,637 32,606
Sick Buy/Payout 50200 664 - - -
Medical Waiver 50210 2,948 - 2,867 2,940
Health and Wellness Program 50220 2,285 2,365 2,365 2,365 Tuition Reimbursement 50500 - 13,500 13,500 -
Deferred Compensation 50520 14,729 16,143 14,434 17,224 PERS Retirement 50530 127,286 169,130 159,871 185,591
PARS Retirement 50540 13 398 19 280
Medical Insurance 50550 57,606 100,325 59,307 66,194
AFLAC Insurance - Cafeteria 50560 5,011 3,464 6,716 6,715 Medicare Insurance 50570 8,312 9,294 8,041 10,100
Life and Disability 50580 4,650 4,499 3,556 4,499
Flexible Spending - Cafeteria 50600 4,224 3,911 4,955 5,961 MOU 50609 14,600 - - -
TOTAL PERSONNEL SERVICES 783,909 940,070 823,901 965,327

MAINTENANCE AND OPERATIONS
Office Supplies 51200 4,110 4,600 3,500 4,600
Public/Legal Notices 51210 - 1,100 1,000 1,000
Memberships and Dues 51230 615 1,670 1,645 1,645
Training and Meetings 51240 3,200 10,000 10,000 10,000
Contract Professional 51280 197,416 279,175 220,947 250,085 Special Departmental 52200 12,978 16,950 15,560 15,600
TOTAL MAINTENANCE AND OPERATIONS 218,318 313,495 252,652 282,930 TOTAL EXPENDITURES $ 1,002,227 $ 1,253,565 $ 1,076,553 $ 1,248,257 FY 2026-2027
127

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128
NON-DEPARTMENTAL FY 2026-2027
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 Proposed
Actual Budget Actual Budget
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

EXPENDITURES BY PROGRAM
Non-Departmental - 0019
Personnel Services $ 781,721 $ 825,000 $ 825,000 $ 613,966 Maintenance and Operations 323,252 318,820 339,520 293,520 Capital Outlay 1,754 160,000 - 160,000
Subtotal 1,106,727 1,303,820 1,164,520 1,067,486
Refuse - 0051
Maintenance and Operations 1,265,085 1,310,300 1,535,912 1,535,912 Subtotal 1,072,049 1,246,000 1,203,130 1,248,000
SBTV - 0053
Maintenance and Operations 26,936 90,000 90,000 90,000
Subtotal 26,936 90,000 90,000 90,000
Building - 0231
Maintenance and Operations 677 10,000 1,000 1,000
Subtotal 677 10,000 1,000 1,000
Transfers - 0080
Maintenance and Operations 4,203,187 14,622,008 5,152,908 19,243,131 Subtotal 4,203,187 14,622,008 5,152,908 19,243,131
Annex Building - 0802
Maintenance and Operations - 78,700 78,700 82,635
Subtotal - 78,700 78,700 82,635
Information System - XXXX
Maintenance and Operations 1,094,281 1,260,182 1,259,401 1,398,701 Subtotal 1,094,281 1,260,182 1,259,401 1,398,701
TOTAL
Personnel Services 781,721 825,000 825,000 613,966
Maintenance and Operations 6,913,417 17,690,010 8,457,441 22,644,899 Capital Outlay 1,754 160,000 - 160,000
TOTAL $ 7,696,891 $ 18,675,010 $ 9,282,441 $ 23,418,865

EXPENDITURES BY FUND
General Fund - 101 $ 7,630,279 $ 18,361,310 $ 9,137,741 $ 23,145,230 Property Management - 102 - 78,700 78,700 82,635
Special Projects - 103 677 10,000 1,000 1,000
Seal Beach Cable - 214 65,936 225,000 65,000 190,000
TOTAL $ 7,696,891 $ 18,675,010 $ 9,282,441 $ 23,418,865 FY 2026-2027
130

NON-DEPARTMENTAL
PROGRAM: 0019 Non-Departmental
FUND: 101 General Fund
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
PERS Retirement 101-150-0019-50530 $ 9,804 $ 25,000 $ 25,000 $ 25,000 Medical Insurance 101-150-0019-50550 771,916 800,000 800,000 588,966 TOTAL PERSONNEL SERVICES $ 781,721 $ 825,000 $ 825,000 $ 613,966

MAINTENANCE AND OPERATIONS
Office Supplies 101-150-0019-51200 $ 25,397 $ 25,500 $ 25,500 $ 25,500 Memberships and Dues 101-150-0019-51230 18,304 11,300 18,500 18,500 Training and Meetings 101-150-0019-51240 100 8,500 8,500 8,500 Promotional 101-150-0019-51260 8,157 8,000 8,000 17,000 Rental/Lease Equipment 101-150-0019-51270 119,758 41,520 41,520 41,520 Contract Professional 101-150-0019-51280 1,470 65,200 65,200 45,200 Intergovernmental 101-150-0019-51290 22,032 16,500 30,000 30,000 Special Departmental 101-150-0019-52200 34,598 37,300 37,300 37,300 Damaged Property 101-150-0019-57050 29,254 40,000 40,000 40,000 TOTAL MAINTENANCE AND OPERATIONS $ 259,070 $ 253,820 $ 274,520 $ 263,520 TOTAL EXPENDITURES $ 1,040,791 $ 1,078,820 $ 1,099,520 $ 877,486 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 2026-2027
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, and staff engagement events
131

NON-DEPARTMENTAL
PROGRAM: 0051 Refuse
FUND: 101 General Fund
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

MAINTENANCE AND OPERATIONS
Contract Professional 101-500-0051-51280 $ 1,265,085 $ 1,308,300 $ 1,535,912 $ 1,535,912 Bad Debt Expense 101-500-0051-51999 - 2,000 - -
TOTAL MAINTENANCE AND OPERATIONS $ 1,265,085 $ 1,310,300 $ 1,535,912 $ 1,535,912 TOTAL EXPENDITURES $ 1,265,085 $ 1,310,300 $ 1,535,912 $ 1,535,912 Explanation of Significant Accounts:

Contract Professional 101-500-0051-51280
FY 2026-2027
Refuse contract
132

NON-DEPARTMENTAL
PROGRAM: 0053 SBTV
FUND: 101 General Fund
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

MAINTENANCE AND OPERATIONS
Contract Professional 101-150-0053-51280 $ 26,936 $ 90,000 $ 90,000 $ 90,000 TOTAL MAINTENANCE AND OPERATIONS $ 26,936 $ 90,000 $ 90,000 $ 90,000 TOTAL EXPENDITURES $ 26,936 $ 90,000 $ 90,000 $ 90,000
FY 2026-2027
133

NON-DEPARTMENTAL
PROGRAM: 0080 Transfers
FUND: 101 General Fund
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Transfer Out - CIP 101-150-0080-59100 $ 2,449,564 $ 11,767,750 $ 2,882,126 $ 16,822,517 Transfer Out - Operational 101-150-0080-59200 1,753,622 2,447,458 1,863,982 2,091,614 Vehicle Replacement 101-150-0080-59300 - 406,800 406,800 329,000 TOTAL MAINTENANCE AND OPERATIONS $ 4,203,187 $ 14,622,008 $ 5,152,908 $ 19,243,131 TOTAL EXPENDITURES $ 4,203,187 $ 14,622,008 $ 5,152,908 $ 19,243,131

DETAIL OF TRANSFERS OUT
Transfer Out - 101-150-0080-59100:

Capital Improvement Projects - FY 26-27 $ 7,936,893
Capital Improvement Projects - Carryover 8,885,624
Total CIP $ 16,822,517
Transfer Out - 101-150-0080-59200
$ 138,931
Tidelands - 106 1,952,683
Total Operation $ 2,091,614
Transfer Out Account 101-150-0080-59300
Vehicle Replacement Fund 601 329,000
Total for 101-150-0080-59300: $ 329,000
Total General Fund Transfer Out FY 26-27 $ 19,243,131
Street Lighting Assessment District - 280

MAINTENANCE AND OPERATIONS
FY 2026-2027
134

NON-DEPARTMENTAL
PROGRAM: 20XX Information Systems
FUND: 101 General Fund
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

MAINTENANCE AND OPERATIONS
Office and Technology Resources-CM 101-150-2011-51250 $ 28,042 $ 9,934 $ 16,934 $ 19,200 Office and Technology Resources-City Clerk 101-150-2012-51250 47,093 48,500 49,058 43,350 Office and Technology Resources-Finance 101-150-2017-51250 77,375 88,516 88,516 90,000 Office and Technology Resources-City-Wide 101-150-2020-51250 720,765 781,822 781,822 793,516 Office and Technology Resources-PD 101-150-2023-51250 182,998 259,730 256,586 292,350 Office and Technology Resources-MS 101-150-2028-51250 6,011 16,620 15,920 16,200 Office and Technology Resources-CD 101-150-2030-51250 4,416 1,720 - 60,565 Office and Technology Resources-PW 101-150-2042-51250 16,597 31,950 31,950 65,100 Office and Technology Resources-CS 101-150-2070-51250 10,983 21,390 18,615 18,420 TOTAL MAINTENANCE AND OPERATIONS $ 1,094,281 $ 1,260,182 $ 1,259,401 $ 1,398,701 TOTAL EXPENDITURES $ 1,094,281 $ 1,260,182 $ 1,259,401 $ 1,398,701 FY 2026-2027
* 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 Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

MAINTENANCE AND OPERATIONS
Contract Professional 102-150-0802-51280 $ - $ 28,700 $ 28,700 $ 30,135 Equipment and Materials 102-150-0802-52100 - 50,000 50,000 52,500 TOTAL MAINTENANCE AND OPERATIONS $ - $ 78,700 $ 78,700 $ 82,635 TOTAL EXPENDITURES $ - $ 78,700 $ 78,700 $ 82,635
FY 2026-2027
136

NON-DEPARTMENTAL
PROGRAM: 0019 Non-Departmental
FUND: 103 Special Projects
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

MAINTENANCE AND OPERATIONS
Citywide Special Projects - Olympics 103-150-0019-51300 $ - $ - $ - $ - Donation - Olympics 103-150-0019-51301 - - - -
TOTAL MAINTENANCE AND OPERATIONS $ - $ - $ - $ -
TOTAL EXPENDITURES $ - $ - $ - $ -
FY 2026-2027
137

NON-DEPARTMENTAL
PROGRAM: 0231 Building
FUND: 103 Special Projects
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

MAINTENANCE AND OPERATIONS
Business License ADA Fee 103-300-0231-51306 $ 677 $ 10,000 $ 1,000 $ 1,000 TOTAL MAINTENANCE AND OPERATIONS $ 677 $ 10,000 $ 1,000 $ 1,000 TOTAL EXPENDITURES $ 677 $ 10,000 $ 1,000 $ 1,000
FY 2026-2027
138

NON-DEPARTMENTAL
PROGRAM: 0019 Non-Departmental
FUND: 214 Seal Beach Cable
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

MAINTENANCE AND OPERATIONS
Contract Professional 214-150-0019-51280 $ - $ 65,000 $ 65,000 $ 30,000 Special Expense 214-150-0019-51300 64,182 - - -
TOTAL MAINTENANCE AND OPERATIONS $ 64,182 $ 65,000 $ 65,000 $ 30,000

CAPITAL OUTLAY
Capital Projects 214-150-0019-55000 $ 1,754 $ 160,000 $ - $ 160,000 TOTAL CAPITAL OUTLAY 1,754 160,000 - 160,000
TOTAL EXPENDITURES $ 65,936 $ 225,000 $ 65,000 $ 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 2026-2027
SBTV Origination Services
Transfer out to General Fund
139

NON-DEPARTMENTAL
Summary of Appropriations by Account
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
PERS Retirement 50530 $ 9,804 $ 25,000 $ 25,000 $ 25,000 Medical Insurance 50550 771,916 800,000 800,000 588,966 TOTAL PERSONNEL SERVICES 781,721 825,000 825,000 613,966

MAINTENANCE AND OPERATIONS
Office Supplies 51200 25,397 25,500 25,500 25,500
Memberships and Dues 51230 18,304 11,300 18,500 18,500
Training and Meetings 51240 100 8,500 8,500 8,500
Office and Technology Resources 51250 1,094,281 1,260,182 1,259,401 1,398,701 Promotional 51260 8,157 8,000 8,000 17,000
Rental/Lease Equipment 51270 119,758 41,520 41,520 41,520 Contract Professional 51280 1,293,490 1,557,200 1,784,812 1,731,247 Intergovernmental 51290 22,032 16,500 30,000 30,000
Special Expense 51300 64,182 - - -
Business License ADA Fee 51306 677 10,000 1,000 1,000
Bad Debt Expense 51999 - 2,000 - -
Equipment and Materials 52100 - 50,000 50,000 52,500
Special Departmental 52200 34,598 37,300 37,300 37,300
Damaged Property 57050 29,254 40,000 40,000 40,000
Transfer Out - CIP 59100 2,449,564 11,767,750 2,882,126 16,822,517 Transfer Out - Operational 59200 1,753,622 2,447,458 1,863,982 2,091,614 Vehicle Replacement 59300 - 406,800 406,800 329,000
TOTAL MAINTENANCE AND OPERATIONS 6,913,417 17,690,010 8,457,441 22,644,899

CAPITAL OUTLAY
Capital Projects 55000 1,754 160,000 - 160,000
TOTAL CAPITAL OUTLAY 1,754 160,000 - 160,000
TOTAL EXPENDITURES $ 7,696,891 $ 18,675,010 $ 9,282,441 $ 23,418,865 FY 2026-2027
140
POLICE FY 2026-2027
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 2026-2027
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 2026-2027
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 2026-2027

PERFORMANCE MEASURES
Actual
FY 2023-24
Actual
FY 2024-25
Estimated
FY 2025-26
Proposed
FY 2026-27
Calls for service 33,520 38,290 38,672 39,058
Reports taken and processed 2,863 2,873 2,901 2,930
Arrests (felony and misdemeanor) 925 929 938 947
Citations issued (infractions) 2,766 3,328 3,660 4,026
Property and evidence – total items
booked 1,636 1,300 1,430 1,573
144
POLICE
Department Organization
FY 2026-2027
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 Proposed
Actual Budget Actual Budget
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

EXPENDITURES BY PROGRAM
EOC - 0021
Personnel Services $ 345,054 $ 385,419 $ 375,141 $ 405,570 Maintenance and Operations 20,927 29,200 27,500 36,300
Subtotal 365,981 414,619 402,641 441,870
PD Field Services - 0022
Personnel Services 10,891,695 11,717,127 11,634,524 12,006,467 Maintenance and Operations 41,600 35,000 38,000 42,000
Subtotal 10,933,295 11,752,127 11,672,524 12,048,467
PD Support Services - 0023
Personnel Services 1,210,314 1,421,128 1,253,591 1,446,805 Maintenance and Operations 524,462 515,328 491,101 511,672 Capital Outlay - 5,000 5,000 -
Subtotal 1,734,777 1,941,456 1,749,692 1,958,477
Parking Enforcement - 0025
Personnel Services 890,284 1,149,503 1,034,561 1,063,278 Maintenance and Operations 483,294 548,795 511,095 550,675 Subtotal 1,373,578 1,698,298 1,545,656 1,613,953
West Comm - 0035
Maintenance and Operations 954,732 981,632 970,373 1,021,318 Subtotal 954,732 981,632 970,373 1,021,318
FY 2026-2027
146
POLICE
Summary of Appropriations by Program
Amended Estimated Proposed
Actual Budget Actual Budget
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
FY 2026-2027
Animal Control - 0036
Personnel Services 293,503 318,454 283,841 320,352
Maintenance and Operations 116,649 171,000 169,300 203,900 Subtotal 410,152 489,454 453,141 524,252
Federal Asset Forfeiture - 0111
Personnel Services 211,008 - - -
Maintenance and Operations 20,000 208,000 25,000 163,000 Subtotal 231,008 208,000 25,000 163,000
Special Projects - 0222
Maintenance and Operations 870 - - 36
Subtotal 870 - - 36
Special Projects - 0223
Personnel Services - 8,116 - 5,080
Maintenance and Operations 29,608 53,134 - 23,098
Subtotal 29,608 61,250 - 28,178
OCATT Grant - 0371
Personnel Services 214,632 230,207 196,250 231,647
Subtotal 214,632 230,207 196,250 231,647
Bulletproof Vest Partnership - 0442
Maintenance and Operations 10,154 10,000 3,500 8,000
Subtotal 10,154 10,000 3,500 8,000
Office of Traffic Safety Grant - 0472
Personnel Services 56,158 182,610 127,086 202,900
Maintenance and Operations 677 100,000 6,000 60,994
Subtotal 56,835 282,610 133,086 263,894
147
POLICE
Summary of Appropriations by Program
Amended Estimated Proposed
Actual Budget Actual Budget
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
FY 2026-2027
Tobacco Tax Act 2016 - 0474
Personnel Services 16,045 55,798 - -
Maintenance and Operations 2,241 4,000 - -
Subtotal 18,286 59,798 - -
2021 OPSG - 0478
Personnel Services 102,604 103,682 79,140 145,176
Maintenance and Operations - 103,350 101,000 4,824
Subtotal 102,604 207,032 180,140 150,000
Local Hazard Mitigation Plan - 0479
Maintenance and Operations 117,969 100,000 561 -
Subtotal 117,969 100,000 561 -
State Asset Forfeiture - 0555
Maintenance and Operations - - - 3,400
Subtotal - - - 3,400
SLESF Grant - 0600
Personnel Services 71,171 121,740 89,258 121,740
Maintenance and Operations 87,424 98,650 98,222 99,100
Subtotal 158,595 220,390 187,480 220,840
Beach Parking Enforcement - 0825
Personnel Services 299,256 340,658 327,403 281,079
Subtotal 299,256 340,658 327,403 281,079
TOTAL
Personnel Services 14,601,723 16,034,442 15,400,796 16,230,094 Maintenance and Operations 2,410,607 2,958,089 2,441,652 2,728,317 Capital Outlay - 5,000 5,000 -
TOTAL $ 17,012,330 $ 18,997,531 $ 17,847,448 $ 18,958,411 148
POLICE
Summary of Appropriations by Program
Amended Estimated Proposed
Actual Budget Actual Budget
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
FY 2026-2027

EXPENDITURES BY FUND
General Fund - 101 $ 15,772,515 $ 17,277,586 $ 16,794,028 $ 17,608,337 Special Projects - 103 30,478 61,250 - 28,214
Tidelands - 106 299,256 340,658 327,403 281,079
Supplemental Law Enforcement - 201 158,595 220,390 187,480 220,840 Asset Forfeiture - State - 203 - - - 3,400
Asset Forfeiture - Federal - 205 231,008 208,000 25,000 163,000 Police Grants - 216 520,479 889,647 513,537 653,541
TOTAL $ 17,012,330 $ 18,997,531 $ 17,847,448 $ 18,958,411 149
POLICE
PROGRAM: 0021 EOC
FUND: 101 General Fund
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Regular Salaries - Sworn 101-210-0021-50010 $ 175,705 $ 179,583 $ 177,042 $ 184,971 Overtime - Sworn 101-210-0021-50050 4,701 7,971 5,563 6,500 Holiday Pay 101-210-0021-50120 10,835 14,139 6,300 7,500 Cell Phone Allowance 101-210-0021-50140 1,173 1,170 1,170 1,170 Uniform Allowance 101-210-0021-50150 1,501 1,500 1,500 1,500 Annual Education 101-210-0021-50160 6,017 6,000 6,000 6,000 Vacation Buy/Payout 101-210-0021-50190 - 6,578 6,578 6,775 Medical Waiver 101-210-0021-50210 4,212 4,200 4,199 4,200 Health and Wellness Program 101-210-0021-50220 - 400 400 400 PERS Retirement 101-210-0021-50530 140,214 159,627 162,323 182,213 Medical Insurance 101-210-0021-50550 (7,455) - - -
Medicare Insurance 101-210-0021-50570 3,032 3,207 3,033 3,297 Life and Disability 101-210-0021-50580 1,119 1,044 1,033 1,044 One-Time Pay NonPERS 101-210-0021-50609 4,000 - - -
TOTAL PERSONNEL SERVICES $ 345,054 $ 385,419 $ 375,141 $ 405,570

MAINTENANCE AND OPERATIONS
Office Supplies 101-210-0021-51200 $ 22 $ - $ - $ -
Training and Meetings 101-210-0021-51240 2,953 5,500 5,300 5,300 Contract Professional 101-210-0021-51280 7,911 8,700 8,500 8,500 Equipment and Materials 101-210-0021-52100 5,393 5,300 5,000 5,300 Special Departmental 101-210-0021-52200 4,648 9,700 8,700 17,200 TOTAL MAINTENANCE AND OPERATIONS $ 20,927 $ 29,200 $ 27,500 $ 36,300 TOTAL EXPENDITURES $ 365,981 $ 414,619 $ 402,641 $ 441,870 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 2026-2027
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 Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Regular Salaries - Sworn 101-210-0022-50010 $ 5,281,159 $ 5,595,237 $ 5,396,189 $ 5,647,385 Overtime - Sworn 101-210-0022-50050 296,206 372,869 528,379 360,599 Holiday Pay 101-210-0022-50120 327,057 406,160 350,947 375,213 Cell Phone Allowance 101-210-0022-50140 18,085 14,648 15,748 14,648 Uniform Allowance 101-210-0022-50150 51,802 51,757 49,900 51,757 Annual Education 101-210-0022-50160 155,550 147,977 163,295 177,001 Cafeteria Taxable 101-210-0022-50170 40,645 46,037 47,771 55,071 Comptime Buy/Payout 101-210-0022-50180 8,741 6,532 6,532 6,616 Vacation Buy/Payout 101-210-0022-50190 90,313 80,251 127,942 39,549 Sick Payout 101-210-0022-50200 - - 74,923 -
Health and Wellness Program 101-210-0022-50220 12,450 14,650 14,650 14,650 Tuition Reimbursement 101-210-0022-50500 32,291 60,000 15,000 20,000 Deferred Compensation 101-210-0022-50520 9,098 9,416 9,091 9,698 PERS Retirement 101-210-0022-50530 3,450,261 3,784,130 3,779,484 4,032,258 Medical Insurance 101-210-0022-50550 830,196 958,669 890,079 1,051,868 AFLAC Insurance - Cafeteria 101-210-0022-50560 890 692 1,859 2,686 Medicare Insurance 101-210-0022-50570 95,776 96,886 100,217 98,496 Life and Disability 101-210-0022-50580 36,706 37,062 34,741 37,062 Flexible Spending - Cafeteria 101-210-0022-50600 6,469 6,835 10,277 11,910 One-Time Pay NonPERS 101-210-0022-50609 148,000 27,319 17,500 - TOTAL PERSONNEL SERVICES $ 10,891,695 $ 11,717,127 $ 11,634,524 $ 12,006,467

MAINTENANCE AND OPERATIONS
Training and Meetings 101-210-0022-51240 $ 41,600 $ 35,000 $ 38,000 $ 42,000 TOTAL MAINTENANCE AND OPERATIONS $ 41,600 $ 35,000 $ 38,000 $ 42,000 TOTAL EXPENDITURES $ 10,933,295 $ 11,752,127 $ 11,672,524 $ 12,048,467 Explanation of Significant Accounts:

Training and Meetings 101-210-0022-51240
FY 2026-2027
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 Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Regular Salaries - Non-Sworn 101-210-0023-50020 $ 603,047 $ 735,558 $ 590,295 $ 711,645 Part-Time Salaries 101-210-0023-50030 113,219 117,310 99,456 132,532 Overtime - Non-Sworn 101-210-0023-50060 36,576 16,019 54,899 17,544 Cell Phone Allowance 101-210-0023-50140 1,444 1,440 3,685 2,070 Uniform Allowance 101-210-0023-50150 4,930 5,020 4,228 5,649 Cafeteria Taxable 101-210-0023-50170 7,738 8,778 9,592 14,707 Comptime Buy/Payout 101-210-0023-50180 3,822 5,156 8,772 2,783 Vacation Buy/Payout 101-210-0023-50190 15,423 23,695 23,695 12,872 Medical Waiver 101-210-0023-50210 1,658 988 887 1,017
Health and Wellness Program 101-210-0023-50220 800 1,700 3,700 2,900 Tuition Reimbursement 101-210-0023-50500 6,075 12,000 13,379 10,000 Deferred Compensation 101-210-0023-50520 8,320 9,569 8,229 9,717 PERS Retirement 101-210-0023-50530 261,202 312,650 293,345 341,204 PARS Retirement 101-210-0023-50540 1,472 1,525 1,380 1,723 Medical Insurance 101-210-0023-50550 103,386 147,639 107,458 157,163 AFLAC Insurance - Cafeteria 101-210-0023-50560 4,600 2,705 3,693 2,300 Medicare Insurance 101-210-0023-50570 11,697 12,879 12,462 13,269 Life and Disability 101-210-0023-50580 5,988 6,497 5,414 6,509 Flexible Spending - Cafeteria 101-210-0023-50600 917 - 1,022 1,200 One-Time Pay NonPERS 101-210-0023-50609 18,000 - 8,000 - TOTAL PERSONNEL SERVICES $ 1,210,314 $ 1,421,128 $ 1,253,591 $ 1,446,805

MAINTENANCE AND OPERATIONS
Office Supplies 101-210-0023-51200 $ 11,274 $ 15,000 $ 15,000 $ 15,000 Memberships and Dues 101-210-0023-51230 4,145 4,725 4,778 4,835 Training and Meetings 101-210-0023-51240 3,575 8,500 10,000 8,500 Rental/Lease Equipment 101-210-0023-51270 6,639 6,800 5,600 5,700 Vehicle Leasing 101-210-0023-51275 - 400 - 400
Contract Professional 101-210-0023-51280 66,111 97,643 93,403 97,798 Intergovernmental 101-210-0023-51290 124,787 120,960 119,540 128,839 Equipment and Materials 101-210-0023-52100 109,785 40,000 36,560 41,100 Special Departmental 101-210-0023-52200 61,118 63,300 52,100 53,800 Telephone 101-210-0023-56300 42,691 49,000 46,620 48,200 Gas 101-210-0023-56500 4,330 7,000 5,500 5,500
Electricity 101-210-0023-56600 90,008 102,000 102,000 102,000 TOTAL MAINTENANCE AND OPERATIONS $ 524,462 $ 515,328 $ 491,101 $ 511,672

CAPITAL OUTLAY
Furniture and Fixtures 101-210-0023-53100 $ - $ 5,000 $ 5,000 $ - TOTAL CAPITAL OUTLAY $ - $ 5,000 $ 5,000 $ -
TOTAL EXPENDITURES $ 1,734,777 $ 1,941,456 $ 1,749,692 $ 1,958,477 FY 2026-2027
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 2026-2027
153
POLICE
PROGRAM: 0025 Parking Enforcement
FUND: 101 General Fund
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Regular Salaries - Sworn 101-210-0025-50010 $ 57,187 $ 56,544 $ 57,903 $ 58,240 Regular Salaries - Non-Sworn 101-210-0025-50020 454,809 557,004 522,583 561,737 Part-Time Salaries 101-210-0025-50030 66,437 126,982 48,283 128,339 Overtime - Non-Sworn 101-210-0025-50060 16,314 14,339 28,658 20,418 Overtime - Part-Time 101-210-0025-50070 185 - - -
Holiday Pay 101-210-0025-50120 4,372 4,428 4,124 4,598
Cell Phone Allowance 101-210-0025-50140 293 293 285 293 Uniform Allowance 101-210-0025-50150 4,484 8,825 9,094 11,124 Annual Education 101-210-0025-50160 - 1,500 - 1,500
Cafeteria Taxable 101-210-0025-50170 14,328 18,025 23,598 23,982 Comptime Buy/Payout 101-210-0025-50180 8,026 - 11,817 - Vacation Buy/Payout 101-210-0025-50190 5,414 4,321 18,205 2,013 Medical Waiver 101-210-0025-50210 7,742 4,200 4,096 4,200 Health and Wellness Program 101-210-0025-50220 - 100 100 2,900 Tuition Reimbursement 101-210-0025-50500 - 6,000 - -
Deferred Compensation 101-210-0025-50520 4,378 5,549 5,326 5,720 PERS Retirement 101-210-0025-50530 136,171 189,117 180,090 105,236 PARS Retirement 101-210-0025-50540 864 1,651 628 1,668
Medical Insurance 101-210-0025-50550 78,921 132,778 92,794 113,006 AFLAC Insurance - Cafeteria 101-210-0025-50560 - - - -
Medicare Insurance 101-210-0025-50570 9,508 11,653 10,799 11,946 Life and Disability 101-210-0025-50580 6,792 6,194 4,176 6,359 Flexible Spending - Cafeteria 101-210-0025-50600 60 - - - MOU 101-210-0025-50609 14,000 - 12,000 -
TOTAL PERSONNEL SERVICES $ 890,284 $ 1,149,503 $ 1,034,561 $ 1,063,278

MAINTENANCE AND OPERATIONS
Memberships and Dues 101-210-0025-51230 $ 350 $ 1,570 $ 850 $ 850 Training and Meetings 101-210-0025-51240 926 2,500 2,500 2,500 Contract Professional 101-210-0025-51280 167,529 203,800 190,300 203,800 Intergovernmental 101-210-0025-51290 309,130 327,725 304,145 327,725 Equipment and Materials 101-210-0025-52100 263 5,726 1,800 4,000 Special Departmental 101-210-0025-52200 2,476 2,975 4,250 4,500 Telephone 101-210-0025-56300 2,620 4,500 7,250 7,300
TOTAL MAINTENANCE AND OPERATIONS $ 483,294 $ 548,795 $ 511,095 $ 550,675 TOTAL EXPENDITURES $ 1,373,578 $ 1,698,298 $ 1,545,656 $ 1,613,953 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 2026-2027
Data Ticket, Parkeon, parking citation hearings, Dixon
Resources Unlimited Consulting, Passport Labs.

Misc. enforcement tools and supplies
National Mobility & Parking Association, Southwest Parking & Transportation Membership
Orange County Citation processing, City of Long Beach
parking pay station maintenance
154
POLICE
PROGRAM: 0035 West Comm
FUND: 101 General Fund
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

MAINTENANCE AND OPERATIONS
West Comm 101-210-0035-51700 $ 954,732 $ 981,632 $ 970,373 $ 1,021,318 TOTAL MAINTENANCE AND OPERATIONS $ 954,732 $ 981,632 $ 970,373 $ 1,021,318 TOTAL EXPENDITURES $ 954,732 $ 981,632 $ 970,373 $ 1,021,318 FY 2026-2027
155
POLICE
PROGRAM: 0036 Animal Control
FUND: 101 General Fund
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Regular Salaries - Non-Sworn 101-210-0036-50020 $ 169,946 $ 161,549 $ 159,771 $ 155,067 Overtime - Non-Sworn 101-210-0036-50060 5,421 32,544 11,606 31,750 Uniform Allowance 101-210-0036-50150 2,109 3,080 2,207 3,500 Cafeteria Taxable 101-210-0036-50170 3,719 4,187 1,893 - Comptime Buy/Payout 101-210-0036-50180 1,658 1,553 5,000 1,600 Vacation Buy/Payout 101-210-0036-50190 - 3,107 3,107 1,600 Health and Wellness Program 101-210-0036-50220 - - - 800 Tuition Reimbursement 101-210-0036-50500 - 6,000 - -
Deferred Compensation 101-210-0036-50520 1,518 1,615 1,468 1,560 PERS Retirement 101-210-0036-50530 55,966 54,225 52,843 65,804 Medical Insurance 101-210-0036-50550 46,251 45,822 38,062 52,205 Medicare Insurance 101-210-0036-50570 2,725 3,011 2,645 2,856 Life and Disability 101-210-0036-50580 187 1,761 554 1,700 Flexible Spending - Cafeteria 101-210-0036-50600 5 - 683 1,910 MOU 101-210-0036-50609 4,000 - 4,000 -
TOTAL PERSONNEL SERVICES $ 293,503 $ 318,454 $ 283,841 $ 320,352

MAINTENANCE AND OPERATIONS
Training and Meetings 101-210-0036-51240 $ - $ 5,000 $ 4,500 $ 9,000 Contract Professional 101-210-0036-51280 113,475 160,000 160,000 188,900 Equipment and Materials 101-210-0036-52100 780 2,500 2,500 2,500 Special Departmental 101-210-0036-52200 2,394 3,500 2,300 3,500 TOTAL MAINTENANCE AND OPERATIONS $ 116,649 $ 171,000 $ 169,300 $ 203,900 TOTAL EXPENDITURES $ 410,152 $ 489,454 $ 453,141 $ 524,252 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 2026-2027
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 156
POLICE
PROGRAM: 0222 Special Projects
FUND: 103 Special Projects
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

MAINTENANCE AND OPERATIONS
Canine Unit 103-210-0222-51300 $ 870 $ - $ - $ 36
TOTAL MAINTENANCE AND OPERATIONS $ 870 $ - $ - $ 36
TOTAL EXPENDITURES $ 870 $ - $ - $ 36
FY 2026-2027
157
POLICE
PROGRAM: 0223 Special Projects
FUND: 103 Special Projects
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Overtime - Sworn 103-210-0223-50050 $ - $ 8,000 $ - $ 5,000 Medicare Insurance 103-210-0223-50570 - 116 - 80
TOTAL PERSONNEL SERVICES $ - $ 8,116 $ - $ 5,080
AB109 103-210-0223-51300 $ - $ 10,200 $ - $ 20,098
BSCC - PD 103-210-0223-51301 29,608 42,934 - 3,000
TOTAL MAINTENANCE AND OPERATIONS $ 29,608 $ 53,134 $ - $ 23,098 TOTAL EXPENDITURES $ 29,608 $ 61,250 $ - $ 28,178
Explanation of Significant Accounts:

BSCC - PD 103-210-0223-51301

MAINTENANCE AND OPERATIONS
FY 2026-2027
Officer wellness professional services
158
POLICE
PROGRAM: 0825 Parking Enforcement
FUND: 106 Tidelands Beach
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Regular Salaries - Sworn 106-210-0825-50010 $ 167,808 $ 170,475 $ 172,577 $ 179,864 Overtime - Sworn 106-210-0825-50050 2,539 13,859 8,563 11,103 Holiday Pay 106-210-0825-50120 10,513 13,411 14,514 14,100 Uniform Allowance 106-210-0825-50150 1,876 1,875 1,829 1,875 Annual Education 106-210-0825-50160 - 5,625 - 7,500
Cafeteria Taxable 106-210-0825-50170 1,012 1,458 1,268 - Health and Wellness Program 106-210-0825-50220 - 500 - 250 PERS Retirement 106-210-0825-50530 77,434 88,947 89,952 41,556 Medical Insurance 106-210-0825-50550 34,088 40,206 34,388 22,057 Medicare Insurance 106-210-0825-50570 2,586 2,997 2,818 1,637 Life and Disability 106-210-0825-50580 1,399 1,305 1,291 653 Flexible Spending - Cafeteria 106-210-0825-50600 - - 203 485 TOTAL PERSONNEL SERVICES $ 299,256 $ 340,658 $ 327,403 $ 281,079 TOTAL EXPENDITURES $ 299,256 $ 340,658 $ 327,403 $ 281,079 FY 2026-2027
159
POLICE
PROGRAM: 0600 SLESF Grant
FUND: 201 Supplemental Law Enforcement Services Grant
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Overtime - Sworn 201-210-0600-50050 $ 63,878 $ 120,000 $ 80,000 $ 120,000 Overtime - Non-Sworn 201-210-0600-50060 6,268 - 8,098 - Medicare Insurance 201-210-0600-50570 1,026 1,740 1,160 1,740 TOTAL PERSONNEL SERVICES $ 71,171 $ 121,740 $ 89,258 $ 121,740

MAINTENANCE AND OPERATIONS
Training and Meetings 201-210-0600-51240 $ 4,298 $ 25,000 $ 25,000 $ 25,000 Office & Technology Resources 201-210-0600-51250 - 5,100 5,100 5,400 Intergovernmental 201-210-0600-51290 8,600 11,550 11,122 11,700 Equipment and Materials 201-210-0600-52100 74,526 57,000 57,000 57,000 TOTAL MAINTENANCE AND OPERATIONS $ 87,424 $ 98,650 $ 98,222 $ 99,100 TOTAL EXPENDITURES $ 158,595 $ 220,390 $ 187,480 $ 220,840 Explanation of Significant Accounts:

Training and Meetings 201-210-0600-51240
Intergovernmental 201-210-0600-51290
Equipment and Materials 201-210-0600-52100
FY 2026-2027
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
160
POLICE
PROGRAM: 0555 State Asset Forfeiture
FUND: 203 State Asset Forfeiture
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

MAINTENANCE AND OPERATIONS
Equipment and Materials 203-210-0555-52100 $ - $ - $ - $ 2,800 Special Departmental 203-210-0555-52200 - - - 600
TOTAL MAINTENANCE AND OPERATIONS $ - $ - $ - $ 3,400
TOTAL EXPENDITURES $ - $ - $ - $ 3,400
Explanation of Significant Accounts:

Equipment and Materials 203-210-0555-52100
Special Departmental 203-210-0555-52200
FY 2026-2027
Frontline equipment
Travel and extradition expenses
161
POLICE
PROGRAM: 0111 Federal Asset Forfeiture
FUND: 205 Asset Forfeiture - Federal
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Overtime - Sworn 205-210-0111-50050 $ 211,008 $ - $ - $ - TOTAL PERSONNEL SERVICES $ 211,008 $ - $ - $ -

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 25,000 157,000 Special Departmental 205-210-0111-52200 - 5,000 - 3,000 TOTAL MAINTENANCE AND OPERATIONS $ 20,000 $ 208,000 $ 25,000 $ 163,000 TOTAL EXPENDITURES $ 231,008 $ 208,000 $ 25,000 $ 163,000 FY 2026-2027
162
POLICE
PROGRAM: 0371 OCATT Grant
FUND: 216 Police Grants
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Regular Salaries - Sworn 216-210-0371-50010 $ 134,989 $ 140,290 $ 131,432 $ 144,499 Overtime - Sworn 216-210-0371-50050 14,513 10,647 12,617 22,506 Holiday Pay 216-210-0371-50120 7,123 10,824 4,263 11,429 Cell Phone Allowance 216-210-0371-50140 1,173 1,170 1,141 1,170 Uniform Allowance 216-210-0371-50150 1,501 1,500 1,463 1,500 Annual Education 216-210-0371-50160 4,298 4,500 4,026 4,800 Cafeteria Taxable 216-210-0371-50170 658 - 3,862 4,223
Health and Wellness Program 216-210-0371-50220 - 400 400 400 PERS Retirement 216-210-0371-50530 21,302 24,044 21,729 23,493 Medical Insurance 216-210-0371-50550 25,431 32,744 11,719 13,825 AFLAC Insurance - Cafeteria 216-210-0371-50560 172 586 - - Medicare Insurance 216-210-0371-50570 2,355 2,458 2,566 2,757 Life and Disability 216-210-0371-50580 1,119 1,044 1,033 1,044 TOTAL PERSONNEL SERVICES $ 214,632 $ 230,207 $ 196,250 $ 231,647 TOTAL EXPENDITURES $ 214,632 $ 230,207 $ 196,250 $ 231,647 FY 2026-2027
163
POLICE
PROGRAM: 0442 Bulletproof Vest Partnership
FUND: 216 Police Grants
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

MAINTENANCE AND OPERATIONS
Equipment and Materials 216-210-0442-52100 $ 10,154 $ 10,000 $ 3,500 $ 8,000 TOTAL MAINTENANCE AND OPERATIONS $ 10,154 $ 10,000 $ 3,500 $ 8,000 TOTAL EXPENDITURES $ 10,154 $ 10,000 $ 3,500 $ 8,000
Explanation of Significant Accounts:

Equipment and Materials 216-210-0442-52100
FY 2026-2027
Bulletproof Vests
164
POLICE
PROGRAM: 0472 Office of Traffic Safety Grant
FUND: 216 Police Grants
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Overtime - Sworn 216-210-0472-50050 $ 51,827 $ 180,000 $ 110,000 $ 200,000 Overtime - Non-Sworn 216-210-0472-50060 3,529 - 15,491 - Medicare Insurance 216-210-0472-50570 803 2,610 1,595 2,900 TOTAL PERSONNEL SERVICES $ 56,158 $ 182,610 $ 127,086 $ 202,900

MAINTENANCE AND OPERATIONS
Training and Meetings 216-210-0472-51240 $ 636 $ 2,000 $ - $ - Equipment and Materials 216-210-0472-52100 41 98,000 6,000 60,994 TOTAL MAINTENANCE AND OPERATIONS $ 677 $ 100,000 $ 6,000 $ 60,994 TOTAL EXPENDITURES $ 56,835 $ 282,610 $ 133,086 $ 263,894 Explanation of Significant Accounts:

Equipment and Materials 216-210-0472-52100
FY 2026-2027
Equipment related to checkpoints and traffic enforcement 165
POLICE
PROGRAM: 0474 Tobacco Tax Act 2016
FUND: 216 Police Grants
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Overtime - Sworn 216-210-0474-50050 $ 15,815 $ 55,000 $ - $ - Medicare Insurance 216-210-0474-50570 230 798 - -
TOTAL PERSONNEL SERVICES $ 16,045 $ 55,798 $ - $ -

MAINTENANCE AND OPERATIONS
Equipment and Materials 216-210-0474-52100 $ 2,241 $ 3,000 $ - $ - Special Departmental 216-210-0474-52200 - 1,000 - -
TOTAL MAINTENANCE AND OPERATIONS $ 2,241 $ 4,000 $ - $ - TOTAL EXPENDITURES $ 18,286 $ 59,798 $ - $ -
Explanation of Significant Accounts:

Equipment and Materials 216-210-0474-52100
FY 2026-2027
Equipment related to Tobacco Law Enforcement
166
POLICE
PROGRAM: 0478 2021 OPSG
FUND: 216 Police Grants
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Overtime - Sworn 216-210-0478-50050 $ 101,135 $ 102,200 $ 78,000 $ 143,101 Medicare Insurance 216-210-0478-50570 1,469 1,482 1,140 2,075 Flexible Spending - Cafeteria 216-210-0478-50600 - - - - TOTAL PERSONNEL SERVICES $ 102,604 $ 103,682 $ 79,140 $ 145,176

MAINTENANCE AND OPERATIONS
Equipment and Materials 216-210-0478-52100 $ - $ 101,000 $ 101,000 $ - Special Departmental 216-210-0478-52200 - 2,350 - 4,824 TOTAL MAINTENANCE AND OPERATIONS $ - $ 103,350 $ 101,000 $ 4,824 TOTAL EXPENDITURES $ 102,604 $ 207,032 $ 180,140 $ 150,000 Explanation of Significant Accounts:

Equipment and Materials 216-210-0478-52100
FY 2026-2027
PTZ Cameras, Patrol Vehicle
167
POLICE
PROGRAM: 0479 Local Hazard Mitigation Plan
FUND: 216 Police Grants
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

MAINTENANCE AND OPERATIONS
Equipment and Materials 216-210-0479-52100 $ 117,969 $ 100,000 $ 561 $ - TOTAL MAINTENANCE AND OPERATIONS $ 117,969 $ 100,000 $ 561 $ - TOTAL EXPENDITURES $ 117,969 $ 100,000 $ 561 $ -
FY 2026-2027
168
POLICE
Summary of Appropriations by Account
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Regular Salaries - Sworn 50010 $ 5,816,848 $ 6,142,129 $ 5,935,143 $ 6,214,958 Regular Salaries - Non-Sworn 50020 1,227,801 1,454,111 1,272,650 1,428,449 Part-Time Salaries 50030 179,656 244,292 147,739 260,871 Overtime - Sworn 50050 761,622 870,546 823,122 868,810
Overtime - Non-Sworn 50060 68,107 62,902 118,753 69,712 Overtime - Part-Time 50070 185 - - -
Holiday Pay 50120 359,901 448,962 380,147 412,840
Cell Phone Allowance 50140 22,169 18,721 22,029 19,350
Uniform Allowance 50150 68,202 73,557 70,221 76,906
Annual Education 50160 165,865 165,602 173,320 196,801
Cafeteria Taxable 50170 68,099 78,485 87,984 97,982
Comptime Buy/Payout 50180 22,247 13,241 32,122 10,999
Vacation Buy/Payout 50190 111,150 117,952 179,526 62,810 Sick Payout 50200 - - 74,923 -
Medical Waiver 50210 13,612 9,388 9,182 9,417
Health and Wellness Program 50220 13,250 17,750 19,250 22,300 Tuition Reimbursement 50500 38,366 84,000 28,379 30,000 Deferred Compensation 50520 23,314 26,149 24,115 26,695 PERS Retirement 50530 4,142,549 4,612,740 4,579,767 4,791,765 PARS Retirement 50540 2,335 3,176 2,007 3,391
Medical Insurance 50550 1,110,817 1,357,858 1,174,500 1,410,123 AFLAC Insurance - Cafeteria 50560 5,662 3,983 5,551 4,986 Medicare Insurance 50570 131,205 139,837 138,435 141,053 Life and Disability 50580 53,311 54,907 48,243 54,371
Flexible Spending - Cafeteria 50600 7,451 6,835 12,186 15,505 MOU Stipend 50609 188,000 27,319 41,500 -
TOTAL PERSONNEL SERVICES 14,601,723 16,034,442 15,400,796 16,230,094

MAINTENANCE AND OPERATIONS
Office Supplies 51200 11,296 15,000 15,000 15,000
Memberships and Dues 51230 4,495 6,295 5,628 5,685
Training and Meetings 51240 53,988 86,500 85,300 95,300 Office and Technology Resources 51250 - 5,100 5,100 5,400 Rental/Lease Equipment 51270 6,639 6,800 5,600 5,700
Vehicle Leasing 51275 - 400 - 400
Contract Professional 51280 355,027 470,143 452,203 498,998 Intergovernmental 51290 442,517 460,235 434,807 468,264 Canine Unit 51300 870 10,200 - 20,134
BSCC - PD 51301 29,608 42,934 - 3,000
West Comm 51700 954,732 981,632 970,373 1,021,318
Equipment and Materials 52100 341,151 622,526 238,921 338,694 Special Departmental 52200 70,635 87,825 67,350 87,424
Telephone 56300 45,311 53,500 53,870 55,500
Gas 56500 4,330 7,000 5,500 5,500
Electricity 56600 90,008 102,000 102,000 102,000
TOTAL MAINTENANCE AND OPERATIONS 2,410,607 2,958,089 2,441,652 2,728,317 FY 2026-2027
169
POLICE
Summary of Appropriations by Account
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-2027

CAPITAL OUTLAY
Furniture and Fixtures 53100 - 5,000 5,000 -
TOTAL CAPITAL OUTLAY - 5,000 5,000 -
TOTAL EXPENDITURES $ 17,012,330 $ 18,997,531 $ 17,847,448 $ 18,958,411 170
FIRE SERVICES FY 2026-2027
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.
171
FIRE
Summary of Appropriations by Program
Amended Estimated Proposed
Actual Budget Actual Budget
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

EXPENDITURES BY PROGRAM
Fire Services - 0026
Personnel Services $ 484,933 $ 516,632 $ 516,632 $ 507,322 Maintenance and Operations 7,673,089 7,354,928 7,354,928 7,229,766 Subtotal 8,158,022 7,871,560 7,871,560 7,737,088
TOTAL
Personnel Services 484,933 516,632 516,632 507,322
Maintenance and Operations 7,673,089 7,354,928 7,354,928 7,229,766 TOTAL $ 8,158,022 $ 7,871,560 $ 7,871,560 $ 7,737,088

EXPENDITURES BY FUND
General Fund - 101 $ 7,495,787 $ 7,871,560 $ 7,871,560 $ 7,737,088 Fire Station Debt Service - 402 662,234 - - -
TOTAL $ 8,158,022 $ 7,871,560 $ 7,871,560 $ 7,737,088
FY 2026-2027
172
FIRE
PROGRAM: 0026 Fire Services
FUND: 101 General Fund
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
PERS Retirement 101-220-0026-50530 $ 484,933 $ 516,632 $ 516,632 $ 507,322 TOTAL PERSONNEL SERVICES $ 484,933 $ 516,632 $ 516,632 $ 507,322

MAINTENANCE AND OPERATIONS
Intergovernmental 101-220-0026-51290 $ 7,010,854 $ 7,354,928 $ 7,354,928 $ 7,229,766 TOTAL MAINTENANCE AND OPERATIONS $ 7,010,854 $ 7,354,928 $ 7,354,928 $ 7,229,766 TOTAL EXPENDITURES $ 7,495,787 $ 7,871,560 $ 7,871,560 $ 7,737,088 Explanation of Significant Accounts:

PERS Retirement 101-220-0026-50530 Retiree costs
Intergovernmental 101-220-0026-51290 Orange County Fire Authority (OCFA) FY 2026-2027
173
FIRE
PROGRAM: 0026 Fire Services
FUND: 402 Fire Station Bond
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

MAINTENANCE AND OPERATIONS
Transfer Out - Operational 402-220-0026-59200 $ 662,234 $ - $ - $ - TOTAL MAINTENANCE AND OPERATIONS $ 662,234 $ - $ - $ -
TOTAL EXPENDITURES $ 662,234 $ - $ - $ -
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 2026-2027
174
FIRE
Summary of Appropriations by Account
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
PERS Retirement 50530 $ 484,933 $ 516,632 $ 516,632 $ 507,322 TOTAL PERSONNEL SERVICES 484,933 516,632 516,632 507,322

MAINTENANCE AND OPERATIONS
Intergovernmental 51290 7,010,854 7,354,928 7,354,928 7,229,766 Transfer Out - Operational 59200 662,234 - - -
TOTAL MAINTENANCE AND OPERATIONS 7,673,089 7,354,928 7,354,928 7,229,766 TOTAL EXPENDITURES $ 8,158,022 $ 7,871,560 $ 7,871,560 $ 7,737,088 FY 2026-2027
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176
COMMUNITY DEVELOPMENT FY 2026-2027
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 Elements of the General Plan. A Local Coastal Plan is currently in development. 177
COMMUNITY DEVELOPMENT FY 2026-2027

OBJECTIVES
• Remain current on updates to the General Plan Elements pursuant to State Laws • Continue the City’s participation in the Leisure World Bathroom Accessibility Program • Continue development with the 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, Engineering, and Recreation including a public portal to submit plans and track progress
• Maintain City’s code compliance complaint-based policy and improve compliance times • Assist in compliance related to new State laws 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 2023-24
Actual
FY 2024-25
Estimated
FY 2025-26
Proposed
FY 2026-27
Number of building permits issued 1,488 2,158 2,621 2,725 Number of building plan checks
completed 261 452 627 652
Number of building Inspections 4,619 4,674 4,885 5,080
Number of code enforcement
cases
145 211 220 235
Total planning applications
received 86 452 518 584
178

COMMUNITY DEVELOPMENT
Department Organization
FY 2026-2027
Planning
Community Development
Director
Building & Safety/Code
Enforcement Housing
179

COMMUNITY DEVELOPMENT
Summary of Appropriations by Program
Amended Estimated Proposed
Actual Budget Actual Budget
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

EXPENDITURES BY PROGRAM
Planning - 0030
Personnel Services $ 625,653 $ 648,187 $ 464,796 $ 760,661 Maintenance and Operations 228,349 253,498 412,313 242,698 Subtotal 854,002 901,685 877,109 1,003,359
Building and Code Enforcement - 0031
Personnel Services 368,664 386,491 317,759 433,016
Maintenance and Operations 648,807 707,425 692,275 739,625 Subtotal 1,017,471 1,093,916 1,010,034 1,172,641
Special Projects - 0231
Personnel Services 63,634 60,641 43,214 77,245
Maintenance and Operations 301,654 271,725 263,306 172,100 Capital Outlay - 25,000 - 25,000
Subtotal 365,289 357,366 306,520 274,345
Local Coastal Plan - 0331
Maintenance and Operations 99,744 370,000 385,000 65,000 Subtotal 99,744 370,000 385,000 65,000
Energy Commission - 0334
Maintenance and Operations 40,000 - - -
Subtotal 40,000 - - -
FY 2026-2027
180

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Summary of Appropriations by Program
Amended Estimated Proposed
Actual Budget Actual Budget
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
FY 2026-2027
Attorney Services Reimbursement - 0377
Maintenance and Operations 20,485 25,000 5,000 15,000
Subtotal 20,485 25,000 5,000 15,000
TOTAL
Personnel Services 1,057,952 1,095,319 825,769 1,270,922 Maintenance and Operations 1,339,039 1,627,648 1,757,894 1,234,423 Capital Outlay - 25,000 - 25,000
TOTAL $ 2,396,991 $ 2,747,967 $ 2,583,663 $ 2,530,345

EXPENDITURES BY FUND
General Fund - 101 $ 1,691,473 $ 1,815,601 $ 1,707,142 $ 1,996,800 Special Projects - 103 365,289 357,366 306,520 274,345
Community Development Block Grant - 215 180,000 180,000 180,000 179,200 Citywide Grants - 217 160,229 395,000 390,000 80,000
TOTAL $ 2,396,991 $ 2,747,967 $ 2,583,663 $ 2,530,345
181

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PROGRAM: 0030 Planning
FUND: 101 General Fund
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Regular Salaries - Non-Sworn 101-300-0030-50020 $ 425,563 $ 443,830 $ 300,277 $ 454,397 Part-Time Salaries 101-300-0030-50030 1,804 8,000 2,747 8,000 Auto Allowance 101-300-0030-50130 2,738 2,730 2,730 2,730 Cafeteria Taxable 101-300-0030-50170 3,690 4,215 3,825 3,136 Comptime Buy/Payout 101-300-0030-50180 - - 610 -
Vacation Buy/Payout 101-300-0030-50190 3,234 4,850 13,473 - Sick Buy/Payout 101-300-0030-50200 - - 1,884 -
Health and Wellness Program 101-300-0030-50220 1,523 1,683 1,683 1,683 Tuition Reimbursement 101-300-0030-50500 2,510 4,800 4,800 2,500 Deferred Compensation 101-300-0030-50520 11,817 12,264 7,654 12,212 PERS Retirement 101-300-0030-50530 94,208 95,853 83,747 196,860 PARS Retirement 101-300-0030-50540 16 104 36 104
Medical Insurance 101-300-0030-50550 53,993 55,507 29,645 63,761 AFLAC Insurance - Cafeteria 101-300-0030-50560 94 - 629 1,509 Medicare Insurance 101-300-0030-50570 6,716 6,965 4,792 7,044 Life and Disability 101-300-0030-50580 3,308 3,047 2,455 3,047 FICA 101-300-0030-50590 - 99 - 99
Flexible Spending - Cafeteria 101-300-0030-50600 3,319 4,240 3,807 3,580 MOU 101-300-0030-50609 11,120 - - -
TOTAL PERSONNEL SERVICES $ 625,653 $ 648,187 $ 464,796 $ 760,661

MAINTENANCE AND OPERATIONS
Office Supplies 101-300-0030-51200 $ 1,475 $ 2,500 $ 2,500 $ 2,500 Memberships and Dues 101-300-0030-51230 273 2,498 2,498 2,498 Training and Meetings 101-300-0030-51240 4,055 9,500 4,000 9,500 Contract Professional 101-300-0030-51280 41,983 59,000 223,315 49,000 Telephone 101-300-0030-56300 564 - - -
TOTAL MAINTENANCE AND OPERATIONS $ 48,349 $ 73,498 $ 232,313 $ 63,498 TOTAL EXPENDITURES $ 674,002 $ 721,685 $ 697,109 $ 824,159 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 2026-2027
Planning Director Assoc; American Planning Association; Smart Coast, CA League for Planning Commission
Community Development Block Grant consultant, CEQA
consultants, Planning Consultants, Staff Support, Economic Development
American Planning Assoc., Planning Director Assoc.
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PROGRAM: 0031 Building and Code Enforcement
FUND: 101 General Fund
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Regular Salaries - Non-Sworn 101-300-0031-50020 $ 267,076 $ 286,480 $ 236,355 $ 290,660 Auto Allowance 101-300-0031-50130 1,474 1,470 1,470 1,470 Cafeteria Taxable 101-300-0031-50170 1,321 1,813 1,317 1,638 Comptime Buy/Payout 101-300-0031-50180 - - 305 -
Vacation Buy/Payout 101-300-0031-50190 2,009 3,576 7,172 - Sick Buy/Payout 101-300-0031-50200 - - 1,014 -
Medical Waiver 101-300-0031-50210 4,212 4,200 4,096 4,200 Health and Wellness Program 101-300-0031-50220 1,160 1,208 910 1,184 Tuition Reimbursement 101-300-0031-50500 6,643 1,200 - - Deferred Compensation 101-300-0031-50520 6,730 7,086 5,543 7,031 PERS Retirement 101-300-0031-50530 36,373 39,218 36,357 88,412 Medical Insurance 101-300-0031-50550 24,853 31,465 15,231 28,695 AFLAC Insurance - Cafeteria 101-300-0031-50560 33 - 562 1,348 Medicare Insurance 101-300-0031-50570 4,217 4,445 3,709 4,465 Life and Disability 101-300-0031-50580 2,382 2,370 1,923 2,312 Flexible Spending - Cafeteria 101-300-0031-50600 1,302 1,960 1,795 1,600 MOU 101-300-0031-50609 8,880 - - -
TOTAL PERSONNEL SERVICES $ 368,664 $ 386,491 $ 317,759 $ 433,016

MAINTENANCE AND OPERATIONS
Office Supplies 101-300-0031-51200 $ 1,579 $ 2,000 $ 2,000 $ 2,000 Memberships and Dues 101-300-0031-51230 - 200 200 200
Training and Meetings 101-300-0031-51240 165 1,500 1,500 1,500 Contract Professional 101-300-0031-51280 643,835 700,000 685,000 732,000 Intergovernmental 101-300-0031-51290 2,125 2,125 2,125 2,475 Equipment and Materials 101-300-0031-52100 850 850 850 850 Telephone 101-300-0031-56300 254 750 600 600
TOTAL MAINTENANCE AND OPERATIONS $ 648,807 $ 707,425 $ 692,275 $ 739,625 TOTAL EXPENDITURES $ 1,017,471 $ 1,093,916 $ 1,010,034 $ 1,172,641 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
Equipment/Materials 101-300-0031-52100 Uniform, safety shoes, and equipment FY 2026-2027
CA Assoc. of Code Enforcement Officers
Contract Building Staff, Plan Check Revenue Share
183

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PROGRAM: 0231 Building
FUND: 103 Special Projects
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Regular Salaries - Non-Sworn 103-300-0231-50020 $ 45,607 $ 42,073 $ 28,451 $ 54,108 Cafeteria Taxable 103-300-0231-50180 - - 610 -
Vacation Buy/Payout 103-300-0231-50190 - - 2,165 -
Health and Wellness Program 103-300-0231-50220 368 160 160 184 Deferred Compensation 103-300-0231-50520 478 416 294 478 PERS Retirement 103-300-0231-50530 3,817 3,657 2,530 4,647 Medical Insurance 103-300-0231-50550 12,119 13,332 8,280 16,591 AFLAC Insurance - Cafeteria 103-300-0231-50560 108 - - - Medicare Insurance 103-300-0231-50570 655 616 451 792
Life and Disability 103-300-0231-50580 483 387 273 445
TOTAL PERSONNEL SERVICES $ 63,634 $ 60,641 $ 43,214 $ 77,245

MAINTENANCE AND OPERATIONS
Plan Archival - Building 103-300-0231-51300 $ - $ 3,500 $ - $ - General Plan 103-300-0231-51301 227,882 180,000 180,000 95,000 GIS - Building 103-300-0231-51303 73,772 88,225 83,306 77,100 TOTAL MAINTENANCE AND OPERATIONS $ 301,654 $ 271,725 $ 263,306 $ 172,100

CAPITAL OUTLAY
Capital Projects - GIS 103-300-0231-55000 $ - $ 25,000 $ - $ 25,000 TOTAL CAPITAL OUTLAY $ - $ 25,000 $ - $ 25,000
TOTAL EXPENDITURES $ 365,289 $ 357,366 $ 306,520 $ 274,345 Explanation of Significant Accounts:

Plan Archival - Building 103-300-0231-51300 Contract Plan Archival General Plan 103-300-0231-51301
FY 2026-2027
General Plan Element Updates
184

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PROGRAM: 0030 Planning
FUND: 215 Community Development Block Grant
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

MAINTENANCE AND OPERATIONS
Contract Professional - CDBG 215-300-0030-51280 $ 180,000 $ 180,000 $ 180,000 $ 179,200 TOTAL MAINTENANCE AND OPERATIONS $ 180,000 $ 180,000 $ 180,000 $ 179,200 TOTAL EXPENDITURES $ 180,000 $ 180,000 $ 180,000 $ 179,200 Explanation of Significant Accounts:

Contract Professional 215-300-0030-51280
FY 2026-2027
Bathroom Improvement in Leisure World
185

COMMUNITY DEVELOPMENT
PROGRAM: 0031 Local Coastal
FUND: 217 Citywide Grants
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

MAINTENANCE AND OPERATIONS
Contract Professional - Local Coastal 217-300-0331-51280 $ 99,744 $ 370,000 $ 385,000 $ 65,000 Contract Professional - Energy Commission 217-300-0334-51280 40,000 - - - Contract Professional - Wireless Attorney 217-300-0377-51280 20,485 25,000 5,000 15,000 TOTAL MAINTENANCE AND OPERATIONS $ 160,229 $ 395,000 $ 390,000 $ 80,000 TOTAL EXPENDITURES $ 160,229 $ 395,000 $ 390,000 $ 80,000 FY 2026-2027
186

COMMUNITY DEVELOPMENT
Summary of Appropriations by Account
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Regular Salaries - Non-Sworn 50020 $ 738,245 $ 772,383 $ 565,083 $ 799,165 Part-Time Salaries 50030 1,804 8,000 2,747 8,000
Auto Allowance 50130 4,212 4,200 4,200 4,200
Cafeteria Taxable 50170 5,011 6,028 5,142 4,774
Comptime Buy/Payout 50180 - - 1,526 -
Vacation Buy/Payout 50190 5,243 8,426 22,810 -
Sick Buy/Payout 50200 - - 2,898 -
Medical Waiver 50210 4,212 4,200 4,096 4,200
Health and Wellness Program 50220 3,050 3,051 2,753 3,050 Tuition Reimbursement 50500 9,153 6,000 4,800 2,500
Deferred Compensation 50520 19,026 19,766 13,491 19,721 PERS Retirement 50530 134,398 138,728 122,635 289,919
PARS Retirement 50540 16 104 36 104
Medical Insurance 50550 90,965 100,304 53,156 109,047
AFLAC Insurance - Cafeteria 50560 235 - 1,191 2,858
Medicare Insurance 50570 11,588 12,026 8,953 12,300
Life and Disability 50580 6,173 5,804 4,650 5,805
FICA 50590 - 99 - 99
Flexible Spending - Cafeteria 50600 4,621 6,200 5,602 5,180 MOU 50609 20,000 - - -
TOTAL PERSONNEL SERVICES 1,057,952 1,095,319 825,769 1,270,922

MAINTENANCE AND OPERATIONS
Office Supplies 51200 3,053 4,500 4,500 4,500
Memberships and Dues 51230 273 2,698 2,698 2,698
Training and Meetings 51240 4,220 11,000 5,500 11,000
Contract Professional 51280 1,026,046 1,334,000 1,478,315 1,040,200 Intergovernmental 51290 2,125 2,125 2,125 2,475
Special Expense 51300 - 3,500 - -
General Plan 51301 227,882 180,000 180,000 95,000
GIS - Building 51303 73,772 88,225 83,306 77,100
Business License ADA Fee 51306 - - - -
Equipment and Materials 52100 850 850 850 850
Telephone 56300 818 750 600 600
TOTAL MAINTENANCE AND OPERATIONS 1,339,039 1,627,648 1,757,894 1,234,423

CAPITAL OUTLAY
Capital Projects 55000 - 25,000 - 25,000
TOTAL CAPITAL OUTLAY - 25,000 - 25,000
TOTAL EXPENDITURES $ 2,396,991 $ 2,747,967 $ 2,583,663 $ 2,530,345 FY 2026-2027
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PUBLIC WORKS FY 2026-2027
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 Pollutant Discharge Elimination System (NPDES) 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 Department of 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, U.S. Army Corps of Engineers, State Lands Commission, and neighboring cities.

Storm Drains – 0043
The Utilities Division is responsible for the maintenance of the stormwater 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 stormwater conveyances, and maintaining and operating a stormwater pump station. Long-range improvement needs are identified and prioritized in the City’s Storm Drain Master Plan.

The Division ensures compliance with federal, state, and local water quality regulations through implementation of the City's NPDES Local Implementation Plan and the City’s Storm Drain Master Plan. Responsibilities include compiling annual program effectiveness reports, conducting plan checks and site inspections related to storm drain infrastructure, implementing Best Management Practices (BMPs), participating in mandated stormwater meetings, issuing Notices of Violation when necessary, and leading public education efforts to promote 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 throughout 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.

Landscape Maintenance – 0049
The Operations & Maintenance Division is responsible for maintaining all parks and landscaping throughout the City. These activities include tree trimming and planting, lawn care, irrigation system repair, maintenance of landscaped public right-ofway and medians, playground equipment inspection and repair, pesticide application, weed abatement, trash removal in 189
PUBLIC WORKS FY 2026-2027
parks and tract entries, and the upkeep of support facilities. In addition, the Division is responsible for maintaining the City’s open space and recreational amenities including walking paths, benches, drinking fountains, picnic tables, pavilions, tot lots, playgrounds, 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 the City’s vehicles and motorized equipment. The Division maintains a fleet of more than 100 City vehicles, including heavy- and light-duty trucks, police interceptors, motorcycles, tractors, backhoes, watercraft, and specialized equipment. A comprehensive preventive maintenance program is utilized to minimize vehicle downtime, enhance 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 and preventative maintenance, as well as through larger-scale capital improvement projects. Maintenance activities include general internal and external upkeep, such as janitorial services, elevator and HVAC servicing, pest control, mechanical, electrical, and plumbing repairs, and landscape maintenance at City facilities.

Improvements that cannot be achieved through regular maintenance are programmed through the CIP, where strategic planning, funding, design, and construction are coordinated. These projects include major 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 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.

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. 190
PUBLIC WORKS FY 2026-2027
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 for the 1.5 miles of beachfront include routine debris and litter removal, sand management, maintenance of the tot lot and beach parking lots, beach trash removal, graffiti abatement, annual construction and removal of the seasonal berm, and post-storm cleanup operations. In addition, the City reimburses the Surfside Colony for its proportionate share of beach maintenance costs.

Seal Beach is home to the second-largest wooden pier along the California coastline. Regular inspection and ongoing maintenance are essential to ensure the pier’s structural safety and operational integrity.

As both assets fall within the jurisdiction of the California Coastal Commission, FEMA flood zones, State Lands, and multiple other regulatory agencies, ongoing coordination, monitoring, and interagency collaboration are essential to ensure full regulatory compliance.

Water Maintenance and Operations – 0900
The Utilities Division is responsible for maintaining the City’s potable water system and ensuring the safe, reliable delivery of water to 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 imported water from the Municipal Water District of Orange County and pumping groundwater from the Orange County Groundwater Basin. Maintaining a safe and dependable water supply requires not only routine maintenance and ongoing system upgrades, but also strict compliance with federal, state, and local water quality regulations and fire protection codes.

Primary maintenance and operational activities include monitoring the SCADA system for wells and pump stations, water production operations, pipe installation and maintenance, booster station and well maintenance, water quality sampling and testing, hydrant flushing, valve exercising, meter replacement and reading, leak repairs and mainline break response, customer service support, water meter management, cross-connection control programs, fire flow tests, instrumentation and controls, and public outreach. In response to Southern California’s semi-arid climate, population growth, and reliance on imported water, Seal Beach, like other regional water agencies, continues to expand efforts to reduce water loss and promote long-term water conservation.

CIP projects include infrastructure investments in pipelines, storage facilities, disinfection systems, wells, and booster station construction and upgrades.

The Utilities Division also coordinates with, and ensures compliance with, numerous regulatory agencies and external partners, including the NPDES 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 system serves an area of more than 6,450 acres and includes 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 comprehensive routine maintenance and capital improvement program is in place to ensure the effective management, operation, and long-term reliability of the wastewater system. Primary maintenance activities include sewer line cleaning, manhole inspections, closed-circuit television (CCTV) inspections, and lift station repair and maintenance.

Sewer operations also include the implementation and management of a comprehensive Fats, Oils, and Grease (FOG) Program to reduce blockages and protect system reliability.

CIP projects focus on rehabilitation, replacement, and system improvements, including sewer line replacement and lining, pump station rehabilitation and upgrades, SCADA integration, emergency bypass system enhancements, and power system upgrades.
191
PUBLIC WORKS FY 2026-2027
The Utilities Division also coordinates with, and ensures compliance with, numerous regulatory agencies and partner organizations, including the National Pollution Discharge Elimination System, Orange County Sanitation District, Regional Water Quality Control Board, Orange County Health Care Agency, U.S. Environmental Protection Agency (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 police, marine safety, public works, and general-use vehicles, including motorcycles, watercraft, all-terrain vehicles, tractors, heavy equipment, and other specialized and miscellaneous equipment. 192
PUBLIC WORKS FY 2026-2027

OBJECTIVES
Administration/Engineering
• Streamline internal processes and workflows to improve efficiency and service delivery • Identify and leverage diverse funding sources to reduce reliance on the General Fund • Implement effective public outreach strategies and strengthen external communications • Deliver high-quality projects and programs on time and within budget • Review, update, and standardize Standard Operating Procedures (SOPs) to ensure efficiency, quality outcomes, and preservation of institutional knowledge
• Consolidate planning documents and records through centralized GIS management • Develop, maintain, and continuously update the City’s asset management systems • Develop, maintain, update, and track master plans, technical studies, and planning documents • Establish a clear prioritization framework for short- and long-term CIP planning and implementation • Upgrade the traffic signal system to adapt to new and future technologies • Prioritize and advance ADA accessibility improvements within the public right-of-way and City facilities • Maintain compliance with statewide trash provisions as implemented by the Santa Ana Regional Water Quality Control Board
• Monitor proposed, current, and emerging legislation to ensure regulatory compliance and protection of public health and safety
• Strengthen interdepartmental coordination and integrated service delivery • Enhance internal communication systems and data sharing platforms • Expand grant readiness, grant tracking, and funding competitiveness Stormwater
• Conduct regular inspection and maintenance of all City catch basins, storm drain filters, and screens • Participate in sub-regional watershed planning efforts and collaborate on pollution control strategies for the San Gabriel and Anaheim Bay watersheds
Streets
• Identify and implement innovative pavement preservation and rehabilitation technologies to extend roadway service life
• Encourage joint trench construction and minimize unnecessary street cuts and moratorium violations Landscape
• Conduct annual park equipment and playground maintenance assessments to support long-term sustainability • Preserve, manage, and enhance the City’s urban forestry program • Expand sustainable landscaping practices and water-efficient design Fleet
• Prioritize vehicle replacements in accordance with the Fleet Management Plan and Fleet Modernization Analysis, based on replacement criteria, user needs, maintenance history, and funding availability • Utilize fleet maintenance software to schedule preventive maintenance, track service records, and analyze vehicle performance
• Reduce emergency repairs through proactive servicing and preventive maintenance programs • Maintain and manage the master parts Inventory and reorder schedules to ensure parts availability • Monitor and manage overall fuel consumption through planned maintenance and operational strategies Building
• Identify and prioritize short- and long-term facility improvements based on the Facility Condition Assessment, user input, maintenance records, operational needs, and funding availability • Identify structural deficiencies and implement phased short- and long-term remediation and improvement strategies Beach
• Continue coordination efforts supporting Surfside Colony sand replenishment advocacy • Repair and/or replace aged and deteriorating sections of the pier • Actively maintain beach areas and implement effective sand management practices • Improve interagency coordination for coastal compliance and permitting Water
• Maintain full compliance with all state and federal water quality standards • Promote efficient use of water resources through conservation and public education efforts • Increase reporting accuracy and proactively reduce system water loss • Perform daily system testing and inspections, perform routine station and system maintenance, and ensure ongoing regulatory compliance
• Respond promptly to customer inquiries, service requests, and emergency issues 193
PUBLIC WORKS FY 2026-2027
• Improve data collection, analysis, and reporting to support decision-making and regulatory compliance Sewer
• Maintain and regularly update the Sewer Master Plan, Sewer System Management Plan, Sewer Management Plan Audit, and Sanitary Sewer Overflow Emergency Response Plan • Maintain a current inventory of cleaned and CCTV-inspected sewer lines • Provide a safe, reliable, and efficient wastewater collection system while ensuring full regulatory compliance

PERFORMANCE MEASURES
Actual
FY 2023-24
Actual
FY 2024-25
Estimated
FY 2025-26
Proposed
FY 2026-27
Number of facility work requests 200 225 260 270
Number of calls for service for graffiti 21 100 120 130 Number of encroachment permits
issued 190 182 145 160
Number of fire hydrants flushed 400 138 300 770
Number of water valves turned 370 219 250 580
Total miles of sewer pipeline cleaned 9 21 22 23
194

PUBLIC WORKS
Department Organization
FY 2026-2027
Operations &
Management Division
(Street, Landscape, Auto, Building,
and Beach Maintenance)
Public Works Director
Utilities Division
(Storm Drains, Water, and
Sewer)
Administration &
Engineering Division
195

PUBLIC WORKS
Summary of Appropriations by Program
Amended Estimated Proposed
Actual Budget Actual Budget
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

EXPENDITURES BY PROGRAM
Engineering - 0042
Personnel Services $ 317,830 $ 383,446 $ 354,317 $ 425,621 Maintenance and Operations 35,937 63,300 57,525 88,525
Capital Outlay - - - -
Subtotal 353,767 446,746 411,842 514,146

Storm Drains - 0043
Personnel Services 175,988 226,213 233,181 271,138
Maintenance and Operations 175,379 404,605 256,941 316,220 Subtotal 351,367 630,818 490,122 587,358
Street Maintenance - 0044
Personnel Services 562,426 589,169 584,156 638,346
Maintenance and Operations 1,031,779 1,376,350 1,207,520 1,403,000 Subtotal 1,594,204 1,965,519 1,791,676 2,041,346
Landscape Mainenance - 0049
Personnel Services 273,890 332,590 321,158 372,643
Maintenance and Operations 342,696 406,590 369,190 414,690 Subtotal 616,586 739,180 690,348 787,333
Auto Maintenance - 0050
Personnel Services 286,202 297,442 309,007 321,103
Maintenance and Operations 424,197 504,200 469,700 529,700 Subtotal 710,400 801,642 778,707 850,803
Building Maitenance - 0052
Personnel Services 460,291 535,729 495,078 609,433
Maintenance and Operations 1,087,219 1,110,262 1,074,312 1,273,562 Subtotal 1,547,510 1,645,991 1,569,390 1,882,995
SB1 Program - 0090
Capital Outlay 1,557,049 1,597,168 100,000 913,975
Subtotal 1,557,049 1,597,168 100,000 913,975
FY 2026-2027
196

PUBLIC WORKS
Summary of Appropriations by Program
Amended Estimated Proposed
Actual Budget Actual Budget
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
FY 2026-2027
Gas Tax - 0090
Maintenance and Operations 33,261 33,500 33,500 33,500
Capital Outlay 449,797 1,551,669 519,810 3,231,859
Subtotal 483,058 1,585,169 553,310 3,265,359
Measure M2 - 0099
Capital Outlay 953,631 1,673,383 404,077 1,506,333
Subtotal 953,631 1,673,383 404,077 1,506,333
Special Projects - 0242
Maintenance and Operations 466,797 605,000 - 270,000
Capital Outlay 696,326 152,469 108,795 242,719
Subtotal 1,163,123 757,469 108,795 512,719
Special Projects - 0244
Maintenance and Operations 37,767 60,000 30,000 60,000
Capital Outlay 179,579 175,000 - -
Subtotal 217,345 235,000 30,000 60,000
Capital Projects - 0333
Capital Outlay 2,423,480 11,817,750 2,932,126 16,822,517 Subtotal 2,423,480 11,817,750 2,932,126 16,822,517
Miscellaneous - XXXX
Maintenance and Operations 309,614 - - -
Capital Outlay 1,057,023 1,985,281 846,334 4,300,947
Subtotal 1,366,637 1,985,281 846,334 4,300,947
Street Lighting - 0500
Maintenance and Operations 236,535 266,500 266,500 279,931 Subtotal 236,535 266,500 266,500 279,931
Air Quality Improvement - 0700
Maintenance and Operations 32,056 33,200 - 66,000
Subtotal 32,056 33,200 - 66,000
197

PUBLIC WORKS
Summary of Appropriations by Program
Amended Estimated Proposed
Actual Budget Actual Budget
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
FY 2026-2027
Park Improvement - 0800
Capital Outlay - - - 57,720
Subtotal - - - 57,720
Beach Maintenance - 0863
Personnel Services 559,121 539,052 507,513 533,776
Maintenance and Operations 430,116 704,380 649,800 820,700 Capital Outlay 314,385 2,138,000 810,698 1,427,302
Subtotal 1,303,622 3,381,432 1,968,011 2,781,778
Water Maintenance and Operations - 0900
Personnel Services 1,552,583 1,566,347 1,527,572 1,547,853 Maintenance and Operations 5,608,566 6,407,480 5,905,595 6,186,450 Capital Outlay (14,664) 8,611,817 268,768 16,258,049
Debt Service 18,952 - - 690,000
Subtotal 7,165,438 16,585,644 7,701,935 24,682,352
Sewer Maintenance and Operations - 0925
Personnel Services 1,233,833 1,317,978 1,221,474 1,279,458 Maintenance and Operations 1,287,998 1,007,030 658,045 1,247,700 Capital Outlay 7,671 3,625,133 1,511,765 5,008,368
Debt Service 105,268 - 276,503 276,503
Subtotal 2,634,770 5,950,141 3,391,284 7,535,526
Vehicle Replacement - 0980
Maintenance and Operations 161,099 100,000 50,000 100,000 Capital Outlay - 326,175 162,000 737,962
Subtotal 161,099 426,175 212,000 837,962
TOTAL
Personnel Services 5,422,164 5,787,966 5,553,455 5,999,371 Maintenance and Operations 11,701,016 13,082,397 11,028,628 13,089,978 Capital Outlay 7,624,278 33,653,845 7,664,373 50,507,751 Debt Service 124,220 - 276,503 966,503
TOTAL $ 24,871,678 $ 52,524,208 $ 24,522,960 $ 70,563,603 198

PUBLIC WORKS
Summary of Appropriations by Program
Amended Estimated Proposed
Actual Budget Actual Budget
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27
FY 2026-2027

EXPENDITURES BY FUND
General Fund - 101 $ 5,173,835 $ 6,229,896 $ 5,732,085 $ 6,663,981 Special Projects - 103 1,380,469 992,469 138,795 572,719 Tidelands Beach - 106 1,303,622 3,381,432 1,968,011 2,781,778 Air Quality Improvement District - 204 32,056 33,200 - 66,000 Park Improvement - 208 - - - 57,720
SB1 RMRA - 209 1,557,049 1,597,168 100,000 913,975
Gas Tax - 210 483,058 1,585,169 553,310 3,265,359
Measure M2 - 211 953,631 1,673,383 404,077 1,506,333
Citywide Grants - 217 1,366,637 1,985,281 846,334 4,300,947 Street Lighting District No. 1 - 280 236,535 266,500 266,500 279,931 Capital Improvement Projects - 301 2,423,480 11,817,750 2,932,126 16,822,517 Water Maintenance and Operations - 501 7,165,438 16,585,644 7,701,935 24,682,352 Sewer Maintenance and Operations - 503 2,634,770 5,950,141 3,667,786 7,812,028 Vehicle Replacement - 601 161,099 426,175 212,000 837,962 TOTAL $ 24,871,678 $ 52,524,208 $ 24,522,960 $ 70,563,603 199

PUBLIC WORKS
PROGRAM: 0042 Engineering
FUND: 101 General Fund
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Regular Salaries - Non-Sworn 101-500-0042-50020 $ 199,058 $ 233,492 $ 216,661 $ 264,356 Auto Allowance 101-500-0042-50130 421 420 420 420
Cafeteria Taxable 101-500-0042-50170 2,250 2,764 3,501 4,376 Vacation Buy/Payout 101-500-0042-50190 5,384 8,196 8,196 8,701 Medical Waiver 101-500-0042-50210 1,573 1,680 799 -
Health and Wellness Program 101-500-0042-50220 825 865 865 865 Tuition Reimbursement 101-500-0042-50500 1,410 - - -
Deferred Compensation 101-500-0042-50520 5,460 5,868 5,646 6,735 PERS Retirement 101-500-0042-50530 65,213 90,782 86,212 98,855 Medical Insurance 101-500-0042-50550 22,958 33,232 25,784 34,175 AFLAC Insurance - Cafeteria 101-500-0042-50560 754 753 626 448 Medicare Insurance 101-500-0042-50570 3,204 3,671 3,330 4,144 Life and Disability 101-500-0042-50580 1,688 1,723 1,506 1,765 Flexible Spending - Cafeteria 101-500-0042-50600 233 - 770 780 MOU 101-500-0042-50609 7,400 - - -
TOTAL PERSONNEL SERVICES $ 317,830 $ 383,446 $ 354,317 $ 425,621

MAINTENANCE AND OPERATIONS
Office Supplies 101-500-0042-51200 $ 1,880 $ 2,200 $ 2,200 $ 3,000 Public/Legal Notices 101-500-0042-51210 - - - 2,000
Memberships and Dues 101-500-0042-51230 2,531 2,600 1,725 1,925 Training and Meetings 101-500-0042-51240 2,699 4,000 2,600 3,600 Contract Professional 101-500-0042-51280 25,606 51,000 48,000 75,000 Telephone 101-500-0042-56300 3,221 3,500 3,000 3,000
TOTAL MAINTENANCE AND OPERATIONS $ 35,937 $ 63,300 $ 57,525 $ 88,525 TOTAL EXPENDITURES $ 353,767 $ 446,746 $ 411,842 $ 514,146 Explanation of Significant Accounts:

Office Supplies 101-500-0042-51200
Memberships and Dues 101-500-0042-51230
Training and Meetings 101-500-0042-51240
Contract Professional 101-500-0042-51280
Equipment and Materials 101-500-0042-52100 Emergency Response Equipment FY 2026-2027
APWA, MMASC, CEAOC, MSA, License Renewals
CEAOC, MMASC, Cal Cities PW Officers, Miscellaneous
Trainings
Publications & Legal Notices, Permit & General Inspection, Environmental Compliance Support, Policy & Project Advocacy, Grant Writing, Permit System Support, External Fund Audits & Reporting
Office Supplies, Community Engagement Supplies, Personal Protective Equipment, Manuals
200

PUBLIC WORKS
PROGRAM: 0043 Storm Drains
FUND: 101 General Fund
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Regular Salaries - Non-Sworn 101-500-0043-50020 $ 109,154 $ 140,555 $ 146,095 $ 163,526 Overtime - Non-Sworn 101-500-0043-50060 8,188 11,069 11,559 16,675 Auto Allowance 101-500-0043-50130 418 420 420 420
Uniform Allowance 101-500-0043-50150 - 225 - 275
Cafeteria Taxable 101-500-0043-50170 2,421 3,071 3,779 4,275 Comptime Buy/Payout 101-500-0043-50180 356 78 159 -
Vacation Buy/Payout 101-500-0043-50190 2,403 2,922 2,922 2,770 Medical Waiver 101-500-0043-50210 521 854 616 420
Health and Wellness Program 101-500-0043-50220 285 375 410 575 Tuition Reimbursement 101-500-0043-50500 - 1,800 - -
Deferred Compensation 101-500-0043-50520 2,441 3,267 3,228 3,562 PERS Retirement 101-500-0043-50530 27,442 37,796 37,361 48,186 Medical Insurance 101-500-0043-50550 16,397 19,942 21,659 25,864 AFLAC Insurance - Cafeteria 101-500-0043-50560 151 151 125 90 Medicare Insurance 101-500-0043-50570 1,856 2,361 2,421 2,792 Life and Disability 101-500-0043-50580 1,058 1,077 993 1,189 Flexible Spending - Cafeteria 101-500-0043-50600 199 250 433 520 MOU 101-500-0043-50609 2,700 - 1,000 -
TOTAL PERSONNEL SERVICES $ 175,988 $ 226,213 $ 233,181 $ 271,138

MAINTENANCE AND OPERATIONS
Training and Meetings 101-500-0043-51240 $ 3,000 $ 1,000 $ 1,000 $ 1,000 Contract Professional 101-500-0043-51280 93,413 96,500 128,300 164,000 Intergovernmental 101-500-0043-51290 55,706 96,105 77,641 96,220 Equipment and Materials 101-500-0043-52100 - 176,000 20,000 20,000 Electricity 101-500-0043-56600 23,260 35,000 30,000 35,000 TOTAL MAINTENANCE AND OPERATIONS $ 175,379 $ 404,605 $ 256,941 $ 316,220 TOTAL EXPENDITURES $ 351,367 $ 630,818 $ 490,122 $ 587,358 Explanation of Significant Accounts:

Training and Meetings 101-500-0043-51240
Contract Professional
101-500-0043-51280
Intergovernmental 101-500-0043-51290
Equipment and Materials 101-500-0043-52100
Machinery & Equipment 101-500-0043-53200 Potable Stormwater Pumps Hazard Preparation Materials
FY 2026-2027
Instrumentation
NPDES Program Consultant, Catch Basin Maint., Winter
Storm Pump Rentals, United Site Services, Submersible
Pump Replacement (WEPS)
Electrical/Telemetry/Instrumentation Maint. & Repair
Services, Citywide Storm Drain Clearing, Grant Support, Generator Maintenance, Repair & Testing
State Water Resources Control Board, County of OrangeNPDES Program, AQMD Permit Fees, OC Coyote Creek Watershed Monitoring, MS4 Renewal Permit, Ordinance
Implementation
201

PUBLIC WORKS
PROGRAM: 0044 Street Maintenance
FUND: 101 General Fund
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Regular Salaries - Non-Sworn 101-500-0044-50020 $ 285,418 $ 291,849 $ 278,547 $ 307,252 Part-Time Salaries 101-500-0044-50030 59,471 56,859 73,538 70,500 Overtime - Non-Sworn 101-500-0044-50060 18,208 21,659 21,591 22,119 Overtime - Part-time 101-500-0044-50070 897 - 5,500 -
Auto Allowance 101-500-0044-50130 842 840 840 840
Uniform Allowance 101-500-0044-50150 250 650 725 625
Cafeteria Taxable 101-500-0044-50170 4,001 2,924 3,981 5,534 Comptime Buy/Payout 101-500-0044-50180 151 - 922 -
Vacation Buy/Payout 101-500-0044-50190 3,980 4,357 4,357 5,914 Medical Waiver 101-500-0044-50210 609 840 609 420
Health and Wellness Program 101-500-0044-50220 610 635 965 1,145 Deferred Compensation 101-500-0044-50520 5,572 5,943 6,031 6,584 PERS Retirement 101-500-0044-50530 103,690 118,291 114,192 132,233 PARS Retirement 101-500-0044-50540 767 739 956 916
Medical Insurance 101-500-0044-50550 61,897 75,307 59,351 74,639 AFLAC Insurance - Cafeteria 101-500-0044-50560 358 378 411 455 Medicare Insurance 101-500-0044-50570 5,556 5,612 5,876 6,117 Life and Disability 101-500-0044-50580 2,902 2,286 2,646 2,327 Flexible Spending - Cafeteria 101-500-0044-50600 146 - 619 725 MOU 101-500-0044-50609 7,100 - 2,500 -
TOTAL PERSONNEL SERVICES $ 562,426 $ 589,169 $ 584,156 $ 638,346

MAINTENANCE AND OPERATIONS
Memberships and Dues 101-500-0044-51230 $ - $ 450 $ 450 $ 500 Training and Meetings 101-500-0044-51240 1,138 900 700 2,000 Contract Professional 101-500-0044-51280 780,036 1,114,000 948,370 1,114,000 Equipment and Materials 101-500-0044-52100 33,410 65,000 62,500 76,000 Street Sweeping 101-500-0044-52300 193,007 190,000 190,000 205,000 Telephone 101-500-0044-56300 1,059 3,000 3,000 3,000
Electricity 101-500-0044-56600 23,129 3,000 2,500 2,500 TOTAL MAINTENANCE AND OPERATIONS $ 1,031,779 $ 1,376,350 $ 1,207,520 $ 1,403,000 TOTAL EXPENDITURES $ 1,594,204 $ 1,965,519 $ 1,791,676 $ 2,041,346 FY 2026-2027
202

PUBLIC WORKS
PROGRAM: 0044 Street Maintenance
FUND: 101 General Fund
Explanation of Significant Accounts:

Membership 101-500-0044-51230
Training and Meetings 101-500-0044-51240
Contract Professional 101-500-0044-51280
Contract Professional 101-500-0044-51280
Street Sweeping 101-500-0044-52300 Street Sweeping
FY 2026-2027
MSA
Traffic Signal Maint., Traffic Engineering Services/LSSP, Landscape/Tree/Irrigation Maint. & Repairs,
Street/Alley/Sidewalk Maint. & Repairs, Special Events Traffic Control, Pavement Management Plan, Main Street Pavers & Sidewalk Maint., Ramps & Barrier Removal, Roadway/Alley Maint., EV Station Maint., Grant Support, Bridge Assessment Pavement Restoration Equipment, Striping Paint & Stencils, Concrete, Asphalt, Signage, Misc. Materials, Personal
Protective Equipment
Southern California PWX, MSA Training
203

PUBLIC WORKS
PROGRAM: 0049 Landscape Maintenance
FUND: 101 General Fund
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Regular Salaries - Non-Sworn 101-500-0049-50020 $ 151,253 $ 152,978 $ 151,205 $ 165,734 Part-time Salaries 101-500-0049-50030 1,878 42,913 41,717 42,298 Overtime - Non-Sworn 101-500-0049-50060 9,699 13,323 11,331 12,376 Overtime - Part-Time 101-500-0049-50070 643 - 1,725 -
Auto Allowance 101-500-0049-50130 211 210 205 210
Cell Phone Allowance 101-500-0049-50140 53 45 44 45
Uniform Allowance 101-500-0049-50150 229 400 400 300
Cafeteria Taxable 101-500-0049-50170 3,260 2,860 3,092 3,481 Comptime Buy/Payout 101-500-0049-50180 471 - 1,310 -
Vacation Buy/Payout 101-500-0049-50190 3,064 3,444 6,097 5,048 MOU 101-500-0049-50609 4,300 - 1,200 -
Medical Waiver 101-500-0049-50210 393 420 200 -
Health and Wellness Program 101-500-0049-50220 343 343 540 623 Deferred Compensation 101-500-0049-50520 2,535 2,557 3,850 4,232 PERS Retirement 101-500-0049-50530 63,826 65,920 65,320 87,020 PARS Retirement 101-500-0049-50540 31 558 93 550
Medical Insurance 101-500-0049-50550 27,235 41,762 28,161 45,408 AFLAC Insurance - Cafeteria 101-500-0049-50560 322 322 322 322 Medicare Insurance 101-500-0049-50570 2,569 3,192 2,755 3,406 Life and Disability 101-500-0049-50580 1,498 1,240 1,382 1,263 Flexible Spending - Cafeteria 101-500-0049-50600 80 103 208 328 TOTAL PERSONNEL SERVICES $ 273,890 $ 332,590 $ 321,158 $ 372,643

MAINTENANCE AND OPERATIONS
Memberships and Dues 101-500-0049-51230 $ 589 $ 590 $ 590 $ 590 Training and Meetings 101-500-0049-51240 845 3,100 3,100 3,100 Contract Professional 101-500-0049-51280 290,817 322,400 292,500 322,000 Equipment and Materials 101-500-0049-52100 41,068 65,000 60,000 74,000 Electricity 101-500-0049-56600 9,377 15,500 13,000 15,000 TOTAL MAINTENANCE AND OPERATIONS $ 342,696 $ 406,590 $ 369,190 $ 414,690 TOTAL EXPENDITURES $ 616,586 $ 739,180 $ 690,348 $ 787,333 FY 2026-2027
204

PUBLIC WORKS
PROGRAM: 0049 Landscape Maintenance
FUND: 101 General Fund
Explanation of Significant Accounts:

Membership 101-500-0049-51230
Training and Meetings 101-500-0049-51240
Contract Professional 101-500-0049-51280
Equipment and Materials 101-500-0049-52100
International Society of Arboriculture, Department of Pesticides Regulation, Pesticides Applicators Professional Association International Society of Arboriculture Training, Certified Playground Safety Inspector Training, Pesticide Applicator Training
Dog Waste Bags, Benches, Drinking Fountains, Trash
Receptacles, Misc. Park Supplies, Grounds Maintenance
Equipment, Playground Equipment, Landscape Materials,
Reforestation, Personal Protective Equipment
Landscape Maintenance, Emergency Tree Removals, Park
Field/Court Lighting, Hazard Mitigation/Field Modification, Portable Restrooms, Playground Equipment Repair, Athletic Fields & Courts Maintenance
FY 2026-2027
205

PUBLIC WORKS
PROGRAM: 0050 Auto Maintenance
FUND: 101 General Fund
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Regular Salaries - Non-Sworn 101-500-0050-50020 $ 173,961 $ 180,915 $ 177,326 $ 186,970 Overtime - Non-Sworn 101-500-0050-50060 1,201 764 3,304 1,008 Auto Allowance 101-500-0050-50130 209 210 205 210
Uniform Allowance 101-500-0050-50150 159 600 6,850 600
Cafeteria Taxable 101-500-0050-50170 1,392 484 1,287 1,193 Vacation Buy/Payout 101-500-0050-50190 563 586 6,446 724 Medical Waiver 101-500-0050-50210 216 420 410 420
Health and Wellness Program 101-500-0050-50220 413 438 832 758 Deferred Compensation 101-500-0050-50520 2,364 2,655 2,594 2,668 PERS Retirement 101-500-0050-50530 56,959 56,237 55,939 68,872 MOU 101-500-0050-50609 - - 2,100 -
Medical Insurance 101-500-0050-50550 44,410 49,755 47,229 52,525 Medicare Insurance 101-500-0050-50570 2,575 2,706 2,674 2,819 Life and Disability 101-500-0050-50580 1,780 1,672 1,500 1,690 Flexible Spending - Cafeteria 101-500-0050-50600 - - 310 646 TOTAL PERSONNEL SERVICES $ 286,202 $ 297,442 $ 309,007 $ 321,103

MAINTENANCE AND OPERATIONS
Contract Professional 101-500-0050-51280 $ 34,595 $ 63,000 $ 33,500 $ 63,500 Equipment and Materials 101-500-0050-52100 96,096 130,000 130,000 130,000 Special Departmental 101-500-0050-52200 293,507 310,000 305,000 335,000 Telephone 101-500-0050-56300 - 1,200 1,200 1,200
TOTAL MAINTENANCE AND OPERATIONS $ 424,197 $ 504,200 $ 469,700 $ 529,700 TOTAL EXPENDITURES $ 710,400 $ 801,642 $ 778,707 $ 850,803 Explanation of Significant Accounts:

Contract Professional 101-500-0050-51280
Equipment and Materials 101-500-0050-52100
Special Departmental 101-500-0050-52200 Vehicle/Equipment Fuels, Wash Service/Detailing Vehicle Service/Repairs, Smog Inspections
FY 2026-2027
Automotive Parts
206

PUBLIC WORKS
PROGRAM: 0052 Building Maintenance
FUND: 101 General Fund
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Regular Salaries - Non-Sworn 101-500-0052-50020 $ 239,874 $ 260,461 $ 245,005 $ 272,343 Part-Time Salaries 101-500-0052-50030 22,020 55,829 34,049 88,336 Overtime - Non-Sworn 101-500-0052-50060 12,497 15,712 14,950 15,750 Overtime - Part-Time 101-500-0052-50070 703 - 3,163 -
Auto Allowance 101-500-0052-50130 211 210 205 210
Cell Phone Allowance 101-500-0052-50140 53 45 44 45
Uniform Allowance 101-500-0052-50150 735 963 10,606 925 Cafeteria Taxable 101-500-0052-50170 4,962 5,514 5,443 7,020 Comptime Buy/Payout 101-500-0052-50180 330 - 1,085 -
Vacation Buy/Payout 101-500-0052-50190 1,862 1,921 2,550 3,178 Medical Waiver 101-500-0052-50210 609 840 609 420
Health and Wellness Program 101-500-0052-50220 328 373 1,045 1,128 Deferred Compensation 101-500-0052-50520 3,618 4,066 4,358 4,717 PERS Retirement 101-500-0052-50530 100,788 104,242 101,684 127,941 PARS Retirement 101-500-0052-50540 290 726 443 1,148
Medical Insurance 101-500-0052-50550 55,794 76,635 58,729 76,903 AFLAC Insurance - Cafeteria 101-500-0052-50560 658 678 736 816 Medicare Insurance 101-500-0052-50570 4,277 5,032 4,489 5,732 Life and Disability 101-500-0052-50580 2,572 2,379 2,394 2,434 Flexible Spending - Cafeteria 101-500-0052-50600 109 103 292 388 MOU 101-500-0052-50609 8,000 - 3,200 -
TOTAL PERSONNEL SERVICES $ 460,291 $ 535,729 $ 495,078 $ 609,433

MAINTENANCE AND OPERATIONS
Office Supplies 101-500-0052-51200 $ 185 $ - $ - $ -
Training and Meetings 101-500-0052-51240 50 - - -
Contract Professional 101-500-0052-51280 369,077 398,250 360,000 422,250 Intergovernmental 101-500-0052-51290 244,192 17,000 17,300 17,300 Equipment and Materials 101-500-0052-52100 22,423 30,000 35,000 31,000 Telephone 101-500-0052-56300 11,090 18,000 16,000 16,000 Gas 101-500-0052-56500 15,040 17,000 11,000 22,000
Electricity 101-500-0052-56600 75,497 70,000 85,000 90,000 Water 101-500-0052-56700 321,688 500,000 500,000 615,000 Sewer 101-500-0052-56725 27,964 60,000 50,000 60,000
Street Sweeping 101-500-0052-56750 5 6 6 6
Tree Trimming 101-500-0052-56775 7 6 6 6
TOTAL MAINTENANCE AND OPERATIONS $ 1,087,219 $ 1,110,262 $ 1,074,312 $ 1,273,562 TOTAL EXPENDITURES $ 1,547,510 $ 1,645,991 $ 1,569,390 $ 1,882,995 FY 2026-2027
207

PUBLIC WORKS
PROGRAM: 0052 Building Maintenance
FUND: 101 General Fund
FY 2026-2027
Explanation of Significant Accounts:

Contract Professional 101-500-0052-51280
Intergovernmental 101-500-0052-51290
Equipment and Materials 101-500-0052-52100
AQMD Fees, Property Tax
Building Tools, Materials & Appliances
Janitorial Services, HVAC Maint., Pest Control/Fumigation, Electrical Repairs, General Building Repairs, Generator Inspection/Repair/Maint., Building Landscape Maint., Fire Extinguisher Inspection/Maint.
208

PUBLIC WORKS
PROGRAM: 0242 Engineering
FUND: 103 Special Projects
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

MAINTENANCE AND OPERATIONS
PW Permits & Inspections 103-500-0242-51305 $ 220,702 $ 505,000 $ - $ 270,000 Engineering Plan Check - I405 103-500-0242-51303 - 100,000 - - Transfer Out - Operational (PW Permits) 103-500-0242-59200 246,095 - - - TOTAL MAINTENANCE AND OPERATIONS $ 466,797 $ 605,000 $ - $ 270,000

CAPITAL OUTLAY
Capital Projects 103-500-0242-55000 $ 696,326 $ 152,469 $ 108,795 $ 242,719 TOTAL CAPITAL OUTLAY $ 696,326 $ 152,469 $ 108,795 $ 242,719 TOTAL EXPENDITURES $ 1,163,123 $ 757,469 $ 108,795 $ 512,719 Explanation of Significant Accounts:

PW Permit 103-500-0242-51305
FY 2026-2027
Permit & Inspection
209

PUBLIC WORKS
PROGRAM: 0244 Streets
FUND: 103 Special Projects
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

MAINTENANCE AND OPERATIONS
Memorial Benches & Trees 103-500-0244-51300 $ 37,767 $ 60,000 $ 30,000 $ 60,000 TOTAL MAINTENANCE AND OPERATIONS $ 37,767 $ 60,000 $ 30,000 $ 60,000

CAPITAL OUTLAY
Capital Projects 103-500-0244-55000 $ 179,579 $ 175,000 $ - $ - TOTAL CAPITAL OUTLAY $ 179,579 $ 175,000 $ - $ -
TOTAL EXPENDITURES $ 217,345 $ 235,000 $ 30,000 $ 60,000 Explanation of Significant Accounts:

Memorial Benches & Trees 103-500-0244-51300
FY 2026-2027
Installation/Maintenance of Donated Memorial Benches &
Trees
210

PUBLIC WORKS
PROGRAM: 0863 Beach Maintenance
FUND: 106 Tidelands Beach
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Regular Salaries - Non-Sworn 106-500-0863-50020 $ 240,327 $ 246,928 $ 227,232 $ 242,050 Part-Time Salaries 106-500-0863-50030 112,440 83,894 81,893 74,652 Overtime - Non-Sworn 106-500-0863-50060 11,852 13,575 12,546 13,803 Overtime - Part-Time 106-500-0863-50070 - - 251 -
Auto Allowance 106-500-0863-50130 518 360 406 336
Cell Phone Allowance 106-500-0863-50140 232 165 129 72
Uniform 106-500-0863-50150 496 675 1,207 650
Cafeteria Taxable 106-500-0863-50170 3,404 2,897 3,632 4,695 Comptime Buy/Payout 106-500-0863-50180 132 - 1,516 -
Vacation Buy/Payout 106-500-0863-50190 3,774 4,782 4,782 3,380 Sick Buy/Payout 106-500-0863-50200 1,750 - - -
Medical Waiver 106-500-0863-50210 621 776 579 566
Health and Wellness Program 106-500-0863-50220 468 471 911 943 Tuition Reimbursement 106-500-0863-50500 - 600 - -
Deferred Compensation 106-500-0863-50520 5,195 5,096 4,782 5,002 PERS Retirement 106-500-0863-50530 103,620 111,311 108,007 125,455 PARS Retirement 106-500-0863-50540 1,457 1,091 1,065 970 Medical Insurance 106-500-0863-50550 58,575 58,807 47,903 53,323 AFLAC Insurance - Cafeteria 106-500-0863-50560 372 349 470 563 Medicare Insurance 106-500-0863-50570 5,580 5,229 5,177 5,032 Life and Disability 106-500-0863-50580 2,355 2,022 2,187 1,974 Flexible Spending - Cafeteria 106-500-0863-50600 54 24 238 308 MOU 106-500-0863-50609 5,900 - 2,600 -
TOTAL PERSONNEL SERVICES $ 559,121 $ 539,052 $ 507,513 $ 533,776

MAINTENANCE AND OPERATIONS
Contract Professional 106-500-0863-51280 $ 406,892 $ 638,580 $ 604,500 $ 752,000 Intergovernmental 106-500-0863-51290 4,666 8,200 8,200 8,500 Equipment and Materials 106-500-0863-52100 17,709 53,000 32,000 55,000 Telephone 106-500-0863-56300 848 2,500 3,000 3,000
Electricity 106-500-0863-56600 - 2,100 2,100 2,200
TOTAL MAINTENANCE AND OPERATIONS $ 430,116 $ 704,380 $ 649,800 $ 820,700

CAPITAL OUTLAY
Transfer Out - CIP 106-500-0863-59100 $ 314,385 $ 2,138,000 $ 810,698 $ 1,427,302 TOTAL CAPITAL OUTLAY $ 314,385 $ 2,138,000 $ 810,698 $ 1,427,302 TOTAL EXPENDITURES $ 1,303,622 $ 3,381,432 $ 1,968,011 $ 2,781,778 FY 2026-2027
211

PUBLIC WORKS
PROGRAM: 0863 Beach Maintenance
FUND: 106 Tidelands Beach
Explanation of Significant Accounts:

Contract Professional 106-500-0863-51280
Equipment and Materials 106-500-0863-52100
Surfside Beach Maint., Sand Berm
Construction/Inspection/Survey, Coastal Pier
Engineering/Inspection, Lifeguard Headquaters Maint., Beach Facilities Janitorial Services, Landscape Maint., Sand
Replenishment Coordination, Beach Restroom Plumbing
Repair, Coastal Commission Coordnation/Permitting, Routine Pier Assessment
Beach Maintenance Supplies, Hazard Prevention Materials, Lighting Equipment, Plumbing Equipment, Beach Mat Parts FY 2026-2027
212

PUBLIC WORKS
PROGRAM: 0700 Air Quality Improvement
FUND: 204 Air Quality Improvement
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

MAINTENANCE AND OPERATIONS
Contract Professional 204-500-0700-51280 $ 32,056 $ 33,200 $ - $ 66,000 TOTAL MAINTENANCE AND OPERATIONS $ 32,056 $ 33,200 $ - $ 66,000 TOTAL EXPENDITURES $ 32,056 $ 33,200 $ - $ 66,000
Explanation of Significant Accounts:

Contract Professional 204-500-0700-51280
FY 2026-2027
San Gabriel Trail Maintenance Electric Vehicle, Beach Street Sweeper
213

PUBLIC WORKS
PROGRAM: 0800 Park Improvement
FUND: 208 Park Improvement
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

CAPITAL OUTLAY
Capital Projects 208-500-0800-55000 $ - $ - $ - $ 57,720 TOTAL CAPITAL OUTLAY $ - $ - $ - $ 57,720
TOTAL EXPENDITURES $ - $ - $ - $ 57,720
Explanation of Significant Accounts:

Capital Projects 209-500-0090-55000
FY 2026-2027
Capital Improvement Projects Fund for Park Improvement
214

PUBLIC WORKS
PROGRAM: 0090 SB1 Program
FUND: 209 SB1 Program
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

CAPITAL OUTLAY
Capital Projects 209-500-0090-55000 $ 1,557,049 $ 1,597,168 $ 100,000 $ 913,975 TOTAL CAPITAL OUTLAY $ 1,557,049 $ 1,597,168 $ 100,000 $ 913,975 TOTAL EXPENDITURES $ 1,557,049 $ 1,597,168 $ 100,000 $ 913,975 Explanation of Significant Accounts:

Capital Projects 209-500-0090-55000
FY 2026-2027
Capital Improvement Projects Fund for Streets & Roads
215

PUBLIC WORKS
PROGRAM: 0090 Gas Tax
FUND: 210 Gas Tax
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

MAINTENANCE AND OPERATIONS
Contract Professional 210-500-0090-51280 $ 3,261 $ 3,500 $ 3,500 $ 3,500 Transfer Out - Operational 210-500-0090-59200 30,000 30,000 30,000 30,000 TOTAL MAINTENANCE AND OPERATIONS $ 33,261 $ 33,500 $ 33,500 $ 33,500

CAPITAL OUTLAY
Capital Projects 210-500-0090-55000 $ 449,797 $ 1,551,669 $ 519,810 $ 3,231,859 TOTAL CAPITAL OUTLAY $ 449,797 $ 1,551,669 $ 519,810 $ 3,231,859 TOTAL EXPENDITURES $ 483,058 $ 1,585,169 $ 553,310 $ 3,265,359 Explanation of Significant Accounts:

Contract Professional 210-500-0090-51280
FY 2026-2027
State Controller - Annual Street Report
216

PUBLIC WORKS
PROGRAM: 0099 Measure M2
FUND: 211 Measure M2
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

CAPITAL OUTLAY
Capital Projects 211-500-0099-55000 $ 953,631 $ 1,673,383 $ 404,077 $ 1,506,333 TOTAL CAPITAL OUTLAY $ 953,631 $ 1,673,383 $ 404,077 $ 1,506,333 TOTAL EXPENDITURES $ 953,631 $ 1,673,383 $ 404,077 $ 1,506,333 Explanation of Significant Accounts:

Capital Projects 211-500-0099-55000
FY 2026-2027
Capital Improvement Projects Fund for Streets & Roads
217

PUBLIC WORKS
PROGRAM: XXX Various
FUND: 217 Citywide Grants
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

MAINTENANCE AND OPERATIONS
Contract Professional 217-500-0374-51280 $ 127,686 $ - $ - $ - Transfer Out - Operational 217-500-0366-59200 181,928 - - - TOTAL MAINTENANCE AND OPERATIONS $ 309,614 $ - $ - $ -

CAPITAL OUTLAY
Capital Projects 217-500-0361-55000 $ 25,759 $ 166,845 $ 166,845 $ - Capital Projects 217-500-0368-55000 163,300 - - -
Capital Projects 217-500-0366-55000 - 229,193 917 228,276 Capital Projects 217-500-0370-55000 200,000 150,034 150,034 - Capital Projects 217-500-0373-55000 62,705 - - -
Capital Projects 217-500-0375-55000 215,999 438,787 363,056 1,075,731 Capital Projects 217-500-0377-55000 348,862 165,482 165,482 - Capital Projects 217-500-0378-55000 - 584,940 - 584,940 Capital Projects 217-500-0380-55000 - 250,000 - 450,000 Capital Projects 217-500-0381-55000 - - - 270,000
Capital Projects 217-500-0382-55000 - - - 1,092,000
Capital Projects 217-500-0384-55000 - - - 600,000
Transfer Out - CIP 217-500-0366-59100 40,397 - - -
TOTAL CAPITAL OUTLAY $ 1,057,023 $ 1,985,281 $ 846,334 $ 4,300,947 TOTAL EXPENDITURES $ 1,366,637 $ 1,985,281 $ 846,334 $ 4,300,947 FY 2026-2027
218

PUBLIC WORKS
PROGRAM: 0500 Street Lighting
FUND: 280 Street Lighting Assessment District
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

MAINTENANCE AND OPERATIONS
Contract Professional 280-500-0500-51280 $ 9,500 $ 9,500 $ 9,500 $ 9,931 Electricity 280-500-0500-56600 227,035 257,000 257,000 270,000 TOTAL MAINTENANCE AND OPERATIONS $ 236,535 $ 266,500 $ 266,500 $ 279,931 TOTAL EXPENDITURES $ 236,535 $ 266,500 $ 266,500 $ 279,931 Explanation of Significant Accounts:

Contract Professional 280-500-0500-51280 Financial Services and Legal Fees FY 2026-2027
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 by special assessments. Revenue is derived from the District's share of the basic property tax levy and the special district augmentation allocations. 219

PUBLIC WORKS
PROGRAM: 0333 Capital Projects
FUND: 301 Capital Improvement Projects
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

CAPITAL OUTLAY
Capital Projects 301-500-0333-55000 $ 2,423,480 $ 11,817,750 $ 2,932,126 $ 16,822,517 TOTAL CAPITAL OUTLAY $ 2,423,480 $ 11,817,750 $ 2,932,126 $ 16,822,517 TOTAL EXPENDITURES $ 2,423,480 $ 11,817,750 $ 2,932,126 $ 16,822,517 Explanation of Significant Accounts:

Capital Projects 301-500-0333-55000
FY 2026-2027
Capital Improvement Projects Fund
220

PUBLIC WORKS
PROGRAM: 0900 Water Maintenance, Operations, and Captial FUND: 501 Water
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Regular Salaries - Non-Sworn 501-500-0900-50020 $ 927,937 $ 933,879 $ 811,532 $ 918,516 Part-Time Salaries 501-500-0900-50030 33,483 39,836 62,583 34,713 Overtime - Non-Sworn 501-500-0900-50060 73,957 90,357 81,220 100,209 Overtime - Part-Time 501-500-0900-50070 - - 55 -
Auto Allowance 501-500-0900-50130 3,962 2,700 2,458 2,394 Cell Phone Allowance 501-500-0900-50140 823 660 545 378 Uniform Allowance 501-500-0900-50150 2,931 2,225 2,225 2,075 Cafeteria Taxable 501-500-0900-50170 23,745 22,559 22,714 27,277 Comptime Buy/Payout 501-500-0900-50180 4,659 466 956 -
Vacation Buy/Payout 501-500-0900-50190 24,180 16,877 193,140 13,534 Sick Buy/Payout 501-500-0900-50200 10,832 - - -
Medical Waiver 501-500-0900-50210 3,894 2,961 2,547 1,972 Health and Wellness Program 501-500-0900-50220 2,718 2,395 3,795 3,760 Tuition Reimbursement 501-500-0900-50500 - 19,200 - -
Deferred Compensation 501-500-0900-50520 23,491 20,064 16,782 18,041 PERS Retirement 501-500-0900-50530 212,007 222,572 207,461 218,618 PARS Retirement 501-500-0900-50540 433 518 814 451
Medical Insurance 501-500-0900-50550 145,444 159,708 82,222 175,642 AFLAC Insurance - Cafeteria 501-500-0900-50560 1,585 1,363 1,784 1,685 Medicare Insurance 501-500-0900-50570 16,676 16,420 14,938 16,322 Life and Disability 501-500-0900-50580 8,086 8,276 7,607 7,873 Flexible Spending - Cafeteria 501-500-0900-50600 5,141 3,311 4,596 4,395 MOU 501-500-0900-50609 26,600 - 7,600 -
TOTAL PERSONNEL SERVICES $ 1,552,583 $ 1,566,347 $ 1,527,572 $ 1,547,853

MAINTENANCE AND OPERATIONS
Office Supplies 501-500-0900-51200 $ 5,934 $ 10,000 $ 10,000 $ 10,000 Memberships and Dues 501-500-0900-51230 877 5,750 2,500 2,450 Training and Meetings 501-500-0900-51240 9,483 6,700 6,500 9,000 Office and Technology Resources 501-500-0900-51250 - 63,800 63,800 16,500 Contract Professional 501-500-0900-51280 450,149 1,208,230 800,000 1,501,000 Intergovernmental 501-500-0900-51290 3,507,607 3,684,000 3,496,995 3,418,000 Equipment and Materials 501-500-0900-52100 103,524 215,500 204,500 226,000 Special Departmental 501-500-0900-52200 346,504 348,000 500,000 125,000 Depreciation 501-500-0900-57100 443,629 - - -
Telephone 501-500-0900-56300 3,295 10,000 5,800 10,000
Gas 501-500-0900-56500 1,485 3,500 3,000 3,500
Electricity 501-500-0900-56600 296,080 412,000 372,500 425,000 Water Overhead 501-500-0900-56900 440,000 440,000 440,000 440,000 TOTAL MAINTENANCE AND OPERATIONS $ 5,608,566 $ 6,407,480 $ 5,905,595 $ 6,186,450 FY 2026-2027
221

PUBLIC WORKS
PROGRAM: 0900 Water Maintenance, Operations, and Captial FUND: 501 Water Fund
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

CAPITAL OUTLAY
Vehicles 501-500-0900-53600 $ - $ - $ - $ 65,000
Capital Projects 501-500-0900-55000 (14,664) 8,611,817 268,768 16,193,049 TOTAL CAPITAL OUTLAY $ (14,664) $ 8,611,817 $ 268,768 $ 16,258,049

DEBT SERVICE
Principal Payments 501-500-0900-58000 $ - $ - $ - $ 662,400 Interest Payments 501-500-0900-58500 18,952 - - 27,600
TOTAL DEBT SERVICE $ 18,952 $ - $ - $ 690,000
TOTAL EXPENDITURES $ 7,165,438 $ 16,585,644 $ 7,701,935 $ 24,682,352 Explanation of Significant Accounts:

Office Supplies 501-500-0900-51200
Memberships and Dues 501-500-0900-51230
Training and Meetings 501-500-0900-51240
Contract Professional 501-500-0900-51280
Intergovernmental 501-500-0900-51290
Equipment and Materials 501-500-0900-52100
Water Overhead 501-500-0900-56800
FY 2026-2027
OCWA/AWWA/ACWA, ACWA/UWI Conference, Water
Quality/Backflow/Cross-Connection Training, CEUs,
Distribution Certification Training, MSA Courses
Water Testing Laboratory, Water Production & Distribution Maint., Financial Advisor/Bond Counsel/Debt Service, Water Conservation/Efficiency/Audits, Water Master Plan,
Regulatory Compliance & Reporting, Professional
Engineering Services, Cross Connection Plan, Generator
Maintenance & Repairs, Electrical Repairs & Instrumentation, Underground Services Alert, Grant Support/Legislative
Affairs, Large Water Meter Replacements, Valve
Replacements, Landscape Maint., IT Support, Annual Water Quality Report Development
MWDOC, OCWD, AQMD, AWIA Cost Share
Office Supplies
AWWA, OCWA, Distribution/Treatment/Backflow
Certifications
Overhead charge transfer to General Fund
Tools, Parts & Materials, Valve Truck Accessories, Personal Protective Equipment, Backflows, Backflow Parts,
Construction Meter Backflows, Fire Hydrants, Water Meters, Backfill & Restoration Materials, Air Vacs & Enclosures, Mainline Valves, IT Equipment
222

PUBLIC WORKS
PROGRAM: 0925 Sewer Maintenance, Operations, and Capital FUND: 503 Sewer
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Regular Salaries - Non-Sworn 503-500-0925-50020 $ 743,482 $ 801,486 $ 741,733 $ 796,725 Part-Time Salaries 503-500-0925-50030 6,700 24,580 11,078 18,159 Overtime - Non-Sworn 503-500-0925-50060 36,248 37,825 41,679 54,621 Auto Allowance 503-500-0925-50130 3,541 2,280 2,048 1,890 Cell Phone Allowance 503-500-0925-50140 822 660 546 360 Uniform Allowance 503-500-0925-50150 733 1,450 1,450 2,050 Cafeteria Taxable 503-500-0925-50170 17,573 17,115 21,406 21,791 Comptime Buy/Payout 503-500-0925-50180 2,149 233 896 -
Vacation Buy/Payout 503-500-0925-50190 22,965 15,841 15,841 13,200 Sick Buy/Payout 503-500-0925-50200 10,611 - - -
Medical Waiver 503-500-0925-50210 2,646 2,288 2,227 1,972 Health and Wellness Program 503-500-0925-50220 2,063 1,940 2,960 3,328 Tuition Reimbursement 503-500-0925-50500 - 10,200 - -
Deferred Compensation 503-500-0925-50520 19,695 17,407 15,229 15,846 PERS Retirement 503-500-0925-50530 218,972 224,410 211,686 177,050 PARS Retirement 503-500-0925-50540 85 320 144 236
Medical Insurance 503-500-0925-50550 122,678 136,794 130,589 147,917 AFLAC Insurance - Cafeteria 503-500-0925-50560 1,840 1,017 1,414 1,147 Medicare Insurance 503-500-0925-50570 12,682 13,352 12,455 13,496 Life and Disability 503-500-0925-50580 5,706 6,833 5,458 6,913 Flexible Spending - Cafeteria 503-500-0925-50600 2,642 1,947 2,635 2,757 TOTAL PERSONNEL SERVICES $ 1,233,833 $ 1,317,978 $ 1,221,474 $ 1,279,458

MAINTENANCE AND OPERATIONS
Office Supplies 503-500-0925-51200 $ 674 $ 4,000 $ 2,000 $ 3,000 Memberships and Dues 503-500-0925-51230 1,941 2,000 2,000 2,000 Training and Meetings 503-500-0925-51240 3,722 2,500 2,500 2,500 Office and Technology Resources 503-500-0925-51250 - 72,800 72,800 29,200 Contract Professional 503-500-0925-51280 305,356 399,230 212,000 775,500 Intergovernmental 503-500-0925-51290 6,232 13,500 7,445 8,200 Equipment and Materials 503-500-0925-52100 12,838 137,000 7,000 48,000 Telephone 503-500-0925-56300 4,665 6,500 9,800 9,800
Gas 503-500-0925-56500 785 1,500 1,500 1,500
Electricity 503-500-0925-56600 44,515 75,000 48,000 75,000 Sewer Overhead 503-500-0925-56800 293,000 293,000 293,000 293,000 Depreciation 503-500-0925-57100 602,200 - - -
Amortization 503-500-0925-57200 12,070 - - -
TOTAL MAINTENANCE AND OPERATIONS $ 1,287,998 $ 1,007,030 $ 658,045 $ 1,247,700 FY 2026-2027
223

PUBLIC WORKS
PROGRAM: 0925 Sewer Maintenance and Operations
FUND: 503 Sewer Operations
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

CAPITAL OUTLAY
Vehicles 503-500-0925-53600 $ - $ 55,000 $ - $ -
Capital Projects 503-500-0925-55000 7,671 3,570,133 1,511,765 5,008,368 TOTAL CAPITAL OUTLAY $ 7,671 $ 3,625,133 $ 1,511,765 $ 5,008,368

DEBT SERVICE
Principal Payments 503-500-0925-58000 $ - $ - $ 226,568 $ 232,459 Interest Payments 503-500-0925-58500 105,268 - 49,935 44,044 TOTAL DEBT SERVICE $ 105,268 $ - $ 276,503 $ 276,503
TOTAL EXPENDITURES $ 2,634,770 $ 5,950,141 $ 3,667,786 $ 7,812,028 Explanation of Significant Accounts:

Office Supplies 503-500-0925-51200
Memberships and Dues 503-500-0925-51230 CWEA
Training and Meetings 503-500-0925-51240 CEUs, General Training Opportunities Contract Professional 503-500-0925-51280
Equipment and Materials 503-500-0925-52100
Sewer Overhead 503-500-0925-56900
FY 2026-2027
Pump Station Maint. & Repairs, Point Repairs, Sewer Master Plan, Annual Sewer Cleaning/CCTV, Pump Station Control
Panel Repair, Telemetry, Instrumentation, FOG Program,
Electrical Repairs, Generator Service, Manhole/Mainline Pest Abatement, Manhole Repairs, Contract Inspection,
Underground Service Alert, IT Support
Overhead charge transfer to General Fund
Office Supplies
Pump Station Parts & Equipment, Submersible Pumps,
Personal Protective Equipment, IT Equipment
224

PUBLIC WORKS
PROGRAM: 0980 Vehicle Replacement
FUND: 601 Vehicle Replacement
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

MAINTENANCE AND OPERATIONS
Vehicle Leasing 601-500-0980-51275 $ 7,056 $ - $ - $ -
Damaged Property 601-500-0980-57050 - 100,000 50,000 100,000 Depreciation 601-500-0980-57100 154,043 - - -
TOTAL MAINTENANCE AND OPERATIONS $ 161,099 $ 100,000 $ 50,000 $ 100,000

CAPITAL OUTLAY
Vehicles 601-500-0980-53600 $ - $ 326,175 $ 162,000 $ 737,962 TOTAL CAPITAL OUTLAY $ - $ 326,175 $ 162,000 $ 737,962
TOTAL EXPENDITURES $ 161,099 $ 426,175 $ 212,000 $ 837,962 Explanation of Significant Accounts:

Vehicles 601-500-0980-53600
FY 2026-2027
Annual Fleet Replacement
225

PUBLIC WORKS
Summary of Appropriations by Account
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Regular Salaries - Non-Sworn 50020 $ 3,070,465 $ 3,242,543 $ 2,995,335 $ 3,317,472 Part-Time Salaries 50030 235,993 303,911 304,859 328,657 Overtime - Non-Sworn 50060 171,849 204,284 198,179 236,562 Overtime - Part-Time 50070 2,243 - 10,694 -
Auto Allowance 50130 10,333 7,650 7,207 6,930
Cell Phone Allowance 50140 1,983 1,575 1,308 900
Uniform Allowance 50150 5,532 7,188 23,462 7,500
Cafeteria Taxable 50170 63,008 60,188 68,835 79,642
Comptime Buy/Payout 50180 8,248 777 6,844 -
Vacation Buy/Payout 50190 68,175 58,926 244,331 56,447
Sick Buy/Payout 50200 27,493 - 1,200 -
Medical Waiver 50210 11,082 11,079 8,594 6,190
Health and Wellness Program 50220 8,050 7,835 12,323 13,123 Tuition Reimbursement 50500 1,410 21,600 - -
Deferred Compensation 50520 70,370 77,123 62,501 67,387 PERS Retirement 50530 952,517 1,031,561 987,862 1,084,230 PARS Retirement 50540 3,064 3,952 3,514 4,273
Medical Insurance 50550 555,388 651,942 501,628 686,396 AFLAC Insurance - Cafeteria 50560 6,039 5,011 5,887 5,525 Medicare Insurance 50570 54,975 57,575 54,115 59,861
Life and Disability 50580 27,645 27,508 25,674 27,429
Flexible Spending - Cafeteria 50600 8,604 5,738 10,102 10,848 MOU 50609 57,700 - 19,000 -
TOTAL PERSONNEL SERVICES 5,422,164 5,787,966 5,553,455 5,999,371

MAINTENANCE AND OPERATIONS
Office Supplies 51200 8,672 16,200 14,200 16,000
Public/Legal Notices 51210 - - - 2,000
Office and Technology Resources 51250 - 136,600 136,600 45,700 Memberships and Dues 51230 5,938 11,390 7,265 7,465
Training and Meetings 51240 20,936 18,200 16,400 21,200 Vehicle Leasing 51275 7,056 - - -
Contract Professional 51280 2,928,444 4,337,390 3,440,170 5,268,681 Intergovernmental 51290 3,818,404 3,818,805 3,607,581 3,548,220 Plan Archival - Engineering 51300 - - - -
Benches - PW Yard 51300 37,767 60,000 30,000 60,000
Encroachment 51305 220,702 505,000 - 270,000
Engineering Plan Check - I405 51303 - 100,000 - -
FY 2026-2027
226

PUBLIC WORKS
Summary of Appropriations by Account
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-2027

MAINTENANCE AND OPERATIONS CONTINUED
Equipment and Materials 52100 327,068 871,500 551,000 660,000 Special Departmental 52200 640,010 658,000 805,000 460,000 Street Sweeping 52300 193,007 190,000 190,000 205,000
Telephone 56300 24,178 44,700 41,800 46,000
Gas 56500 17,311 22,000 15,500 27,000
Electricity 56600 698,894 869,600 810,100 914,700
Water 56700 321,688 500,000 500,000 615,000
Sewer 56725 27,964 60,000 50,000 60,000
Street Sweeping 56750 5 6 6 6
Tree Trimming 56775 7 6 6 6
Sewer Overhead 56800 293,000 293,000 293,000 293,000
Water Overhead 56900 440,000 440,000 440,000 440,000
Damaged Property 57050 - 100,000 50,000 100,000
Depreciation 57100 1,199,873 - - -
Amortization 57200 12,070 - - -
Transfer Out - Operational 59200 458,023 30,000 30,000 30,000 TOTAL MAINTENANCE AND OPERATIONS 11,701,016 13,082,397 11,028,628 13,089,978

CAPITAL OUTLAY
Vehicles 53600 - 381,175 162,000 802,962
Capital Projects 55000 7,269,496 31,134,670 6,691,675 48,277,487 Transfer Out - CIP 59100 354,782 2,138,000 810,698 1,427,302 TOTAL CAPITAL OUTLAY 7,624,278 33,653,845 7,664,373 50,507,751

DEBT SERVICE
Principal Payments 58000 - - 226,568 894,859
Interest Payments 58500 124,220 - 49,935 71,644
TOTAL DEBT SERVICE 124,220 - 276,503 966,503
TOTAL EXPENDITURES $ 24,871,678 $ 52,524,208 $ 24,522,960 $ 70,563,603 227

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228
COMMUNITY SERVICES FY 2026-2027
MANAGING DEPARTMENT HEAD: City Manager

MISSION STATEMENT
Through our leadership and creativity, the Seal Beach Community Services Department makes a positive difference in the community by encouraging resident involvement and strengthening community resiliency. We are inclusive and accessible; we offer diversity of experience and value environmental stewardship and personal development; we provide opportunities for healthy lifestyles and we offer the opportunity for lifelong learning through fun, play, and celebration. To administer planning, programming, budgeting, construction, and maintenance of the City’s infrastructure in a cost-effective way that meets the overall needs of the community.

PRIMARY ACTIVITIES
Senior Services – 0016
The Department offers senior services and programs including senior congregate and home delivered meals, senior transportation for seniors and individuals with disabilities, and tax preparation services. The division also provides important resources to seniors throughout the County and works cooperatively with many partners with specific expertise in the area, including health insurance and Medicare counseling services.

Recreation Administration – 0070
Department programming encompasses a year-round recreation class program, youth and educational camps, tennis, aquatic and sports league programs. The department offers a variety of youth and adult activities, facility rentals, and community special events. This fund also supports management and events at the Seal Beach Community Garden, which in addition to hosting local gardeners is expanding to include gardening events such as group clean ups and a barbeque as well as partnerships with local organizations that can channel food resources to those in need.

All special event permit and film permit processes are handled through Recreation. Recreation Administration additionally manages City-sponsored and City co-sponsored events, including the Summer Kick Off, Summer Send Off, the Seal Beach Car Show, Run Seal Beach, the Tree-Lighting Ceremony, and the Seal Beach Holiday Parade.

Adult Sports Leagues – 0071
The program includes the management of equipment and materials and field and gym maintenance necessary to provide an adult sports program consisting of adult slow pitch softball and men’s basketball. The division also helps to maintain sports equipment found within the public parks system.

Leisure Classes – 0072
These programs provide opportunities for people of all ages to share new experiences, enhance skills, learn, and participate in activities together. It promotes a sense of community through recreation and special activities.

Tennis and Pickleball Center – 0074
Community Services operates the Seal Beach Tennis and Pickleball Center, located at 3900 Lampson Avenue. The facility includes membership and drop-in use, private and group lessons, the Junior Academy, Junior camps, leagues, special events and more. The facility has seen extensive membership growth due to the increasing popularity of pickleball, and the City has completed renovations to the clubhouse for improved service and use opportunities. 229
COMMUNITY SERVICES FY 2026-2027

OBJECTIVES
• Provide and promote the highest quality of community, social, and recreational programs for the community • Coordinate with Meals on Wheels OC to provide and promote a high quality congregate senior meals program using a Seal Beach Community Center
• Evaluate the future facility and programming needs of the community and to identify future funding resources to support recreational and community service growth
• Create new recreation programs that respond to current preferences and needs • Develop partnerships to support new senior activities and opportunities for seniors in the community • Provide resources to seniors about various programs available throughout the county • Improve communication through social media and web-based content • Partner with Marine Safety to enhance swim and surf programming • Continue to grow the pickleball program at Seal Beach Tennis and Pickleball Center and offer increased services for pickleball players
• Continue to improve the facilities at Seal Beach Tennis and Pickleball Center to create a more enjoyable experience for users
• Promote and operate senior transportation services as well as disabled transportation services

PERFORMANCE MEASURES
Actual
FY 2023-24
Actual
FY 2024-25
Estimated
FY 2025-26
Proposed
FY 2026-27
Adult Sports Leagues Offered 8 8 7 8
Number of surf lessons 893 664 560 650
Number of pickleball memberships 346 368 477 480
Leisure classes offered 598 725 745 760
Senior transportation participants 1687 2000 2350 2600
Community Garden Events 5 5 5 5
Estimated City Costs Supporting CoSponsored Events $87,675 $92,058.75 $96,661.69 $101,494.77 230

COMMUNITY SERVICES
Department Organization
FY 2026-2027
Tennis and Pickleball
Center
Sports Leagues
Community Services
Deputy Director
Leisure Classes
Senior Services
Community Garden Special Events
231

COMMUNITY SERVICES
Summary of Appropriations by Program
Amended Estimated Proposed
Actual Budget Actual Budget
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

EXPENDITURES BY PROGRAM
Senior Bus Program - 0016
Personnel Services $ - $ - $ 2,115 $ 2,946
Maintenance and Operations 228,528 253,000 267,100 323,800 Subtotal 228,528 253,000 269,215 326,746
Recreation Administration - 0070
Personnel Services 347,315 516,608 445,352 583,171
Maintenance and Operations 26,019 26,744 28,903 27,750
Subtotal 373,334 543,352 474,255 610,921
Sports Leagues - 0071
Personnel Services 55,139 73,243 61,733 75,352
Maintenance and Operations 7,758 9,850 9,850 9,100
Subtotal 62,897 83,093 71,583 84,452
Leisure Classes - 0072
Maintenance and Operations 314,409 315,100 286,604 309,550 Subtotal 314,409 315,100 286,604 309,550
Tennis Center - 0074
Personnel Services 327,937 393,775 400,176 347,280
Maintenance and Operations 198,603 185,650 191,289 204,600 Subtotal 526,540 579,425 591,465 551,880
Fitness Equipment - 0270
Capital Outlay 35,000 - - -
Maintenance and Operations 4,863 - 950 2,000
Subtotal 39,863 - 950 2,000
TOTAL
Personnel Services 730,391 983,626 909,376 1,008,749
Maintenance and Operations 780,181 790,344 784,696 876,800 Capital Outlay 35,000 - - -
TOTAL $ 1,545,572 $ 1,773,970 $ 1,694,072 $ 1,885,549

EXPENDITURES BY FUND
General Fund - 101 $ 1,384,842 $ 1,639,970 $ 1,602,422 $ 1,788,549 Special Projects - 103 39,863 4,000 950 2,000
Tidelands - 106 120,867 130,000 90,700 95,000
TOTAL $ 1,545,572 $ 1,773,970 $ 1,694,072 $ 1,885,549
FY 2026-2027
232

COMMUNITY SERVICES
PROGRAM: 0016 Senior Services Program
FUND: 101 General Fund
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Regular Salaries - Non-Sworn 101-400-0016-50020 $ - $ - $ 1,415 $ 2,119 Overtime - Non-Sworn 101-400-0016-50060 - - - 6
Health and Wellness Program 101-400-0016-50220 - - - 12 Deferred Compensation 101-400-0016-50520 - - 16 23
PERS Retirement 101-400-0016-50530 - - 117 180
Medical Insurance 101-400-0016-50550 - - 517 548
Medicare Insurance 101-400-0016-50570 - - 21 31
Life and Disability 101-400-0016-50580 - - - 16
Flexible Spending - Cafeteria 101-400-0016-50600 - - 29 10 TOTAL PERSONNEL SERVICES $ - $ - $ 2,115 $ 2,946

MAINTENANCE AND OPERATIONS
Contract Professional 101-400-0016-51280 $ 228,528 $ 216,000 $ 230,100 $ 273,800 Disabilities Transportation - EMSD 101-400-0016-51281 - 37,000 37,000 50,000 TOTAL MAINTENANCE AND OPERATIONS $ 228,528 $ 253,000 $ 267,100 $ 323,800 TOTAL EXPENDITURES $ 228,528 $ 253,000 $ 269,215 $ 326,746 Explanation of Significant Accounts:

Contact Professional 101-400-0016-51280 Senior transportation contractors and senior meals program FY 2026-2027
233

COMMUNITY SERVICES
PROGRAM: 0070 Recreation Administration
FUND: 101 General Fund
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Regular Salaries - Non-Sworn 101-400-0070-50020 $ 173,414 $ 255,252 $ 232,042 $ 306,612 Part-Time Salaries 101-400-0070-50030 26,788 38,518 25,614 29,233 Overtime - Non-Sworn 101-400-0070-50060 667 697 3,928 854 Overtime - Part-Time 101-400-0070-50070 - - 50 -
Cell Phone Allowance 101-400-0070-50140 743 630 614 630 Cafeteria Taxable 101-400-0070-50170 797 1,666 - -
Medical Waiver 101-400-0070-50210 - - 3,231 -
Vacation Buy/Payout 101-400-0070-50190 5,756 5,900 5,900 13,818 Health and Wellness Program 101-400-0070-50220 690 1,090 1,090 1,286 Tuition Reimbursement 101-400-0070-50500 7,946 5,100 5,100 4,500 Deferred Compensation 101-400-0070-50520 4,387 5,195 4,985 6,238 PERS Retirement 101-400-0070-50530 69,926 111,924 105,655 106,185 PARS Retirement 101-400-0070-50540 334 501 333 380
Medical Insurance 101-400-0070-50550 42,208 78,459 44,472 101,395 MOU 101-400-0070-50609 6,200 - 2,000 -
Medicare Insurance 101-400-0070-50570 3,104 4,542 3,956 5,248 Life and Disability 101-400-0070-50580 1,570 2,267 2,012 2,633 Flexible Spending - Cafeteria 101-400-0070-50600 2,785 4,867 4,371 4,160 TOTAL PERSONNEL SERVICES $ 347,315 $ 516,608 $ 445,352 $ 583,171

MAINTENANCE AND OPERATIONS
Office Supplies 101-400-0070-51200 $ 1,162 $ 1,200 $ 1,200 $ 1,000 Memberships and Dues 101-400-0070-51230 876 1,200 1,130 1,300 Training and Meetings 101-400-0070-51240 482 1,300 1,019 1,500 Contract Professional 101-400-0070-51280 12,305 14,400 13,845 14,400 Special Departmental 101-400-0070-52200 8,436 7,644 8,012 8,950 Telephone 101-400-0070-56300 509 1,000 516 600
Cable Television 101-400-0070-56400 2,250 - 3,181 -
TOTAL MAINTENANCE AND OPERATIONS $ 26,019 $ 26,744 $ 28,903 $ 27,750 TOTAL EXPENDITURES $ 373,334 $ 543,352 $ 474,255 $ 610,921 Explanation of Significant Accounts:

Memberships and Dues 101-400-0070-51230 Cal Parks Rec Society Training and Meetings 101-400-0070-51240 Brochure Exchanges and CPRS conference, Staff Training Contract Professional 101-400-0070-51280 Parking North Seal Beach Comm. Center Special Departmental 101-400-0070-52200
Cable Television 101-400-0070-56400 NSBC TV
FY 2026-2027
Edison Park Use, Music Licenses, Recreation Programs
(Summer Kick Off and Send Off), Community Gardens
Events and Supplies
234

COMMUNITY SERVICES
PROGRAM: 0071 Sports Leagues
FUND: 101 General Fund
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Regular Salaries - Non-Sworn 101-400-0071-50020 $ 31,125 $ 33,187 $ 31,926 $ 34,456 Part-Time Salaries 101-400-0071-50030 7,277 22,120 12,995 22,322 Overtime - Non-Sworn 101-400-0071-50060 301 156 156 150 MOU 101-400-0071-50609 1,000 - - -
Health and Wellness Program 101-400-0071-50220 - 200 200 192 Deferred Compensation 101-400-0071-50520 311 332 357 374 PERS Retirement 101-400-0071-50530 2,606 2,884 2,780 2,959 PARS Retirement 101-400-0071-50540 95 288 174 290
Medical Insurance 101-400-0071-50550 11,291 12,630 11,599 13,140 Medicare Insurance 101-400-0071-50570 580 817 673 839
Life and Disability 101-400-0071-50580 381 372 351 382
Flexible Spending - Cafeteria 101-400-0071-50600 173 257 518 247 TOTAL PERSONNEL SERVICES $ 55,139 $ 73,243 $ 61,733 $ 75,352

MAINTENANCE AND OPERATIONS
Equipment and Materials 101-400-0071-52100 $ 7,758 $ 9,850 $ 9,850 $ 9,100 TOTAL MAINTENANCE AND OPERATIONS $ 7,758 $ 9,850 $ 9,850 $ 9,100 TOTAL EXPENDITURES $ 62,897 $ 83,093 $ 71,583 $ 84,452
Explanation of Significant Accounts:

Equipment and Materials 101-400-0071-52100
FY 2026-2027
Field and Gym Equipment and Tools, Softball League Supplies, Basketball League Supplies, and League Prizes
235

COMMUNITY SERVICES
PROGRAM: 0072 Leisure Classes
FUND: 101 General Fund
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

MAINTENANCE AND OPERATIONS
Office Supplies 101-400-0072-51200 $ 882 $ 600 $ 500 $ 500 Printing 101-400-0072-51220 11,850 12,600 12,864 12,650 Contract Professional 101-400-0072-51280 158,889 145,000 154,250 170,000 Intergovernmental 101-400-0072-51290 1,710 2,000 3,500 3,000 Equipment and Materials 101-400-0072-52100 3,076 3,000 3,000 6,000 Special Departmental 101-400-0072-52200 249 1,200 1,090 1,700 Electricity 101-400-0072-56600 16,886 20,700 20,700 20,700 TOTAL MAINTENANCE AND OPERATIONS $ 193,542 $ 185,100 $ 195,904 $ 214,550 TOTAL EXPENDITURES $ 193,542 $ 185,100 $ 195,904 $ 214,550 Explanation of Significant Accounts:

Printing 101-400-0072-51220 Recreation Guide Design, E-newsletter, Marketing Contract Professional 101-400-0072-51280 Instructor Payments Equipment and Materials 101-400-0072-52100 Supplies for Community Centers Special Departmental 101-400-0072-52200 Rec Events at Facilities FY 2026-2027
236

COMMUNITY SERVICES
PROGRAM: 0074 Tennis Center
FUND: 101 General Fund
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Regular Salaries - Non-Sworn 101-400-0074-50020 $ 142,481 $ 150,506 $ 146,223 $ 125,267 Part-Time Salaries 101-400-0074-50030 96,571 149,147 142,893 132,315 Overtime - Non-Sworn 101-400-0074-50060 419 1,614 1,500 1,979 Overtime - Part-Time 101-400-0074-50070 1,019 - 2,597 - Cell Phone Allowance 101-400-0074-50140 212 180 175 180 Cafeteria Taxable 101-400-0074-50170 950 1,516 1,665 2,169 Comptime Buy/Payout 101-400-0074-50180 - - - -
Vacation Buy/Payout 101-400-0074-50190 1,645 1,686 1,686 3,948 Health and Wellness Program 101-400-0074-50220 160 760 760 560 Tuition Reimbursement 101-400-0074-50500 - 900 - -
Deferred Compensation 101-400-0074-50520 2,160 2,242 2,245 2,134 PERS Retirement 101-400-0074-50530 27,758 28,474 43,964 33,573 PARS Retirement 101-400-0074-50540 1,232 1,939 1,857 1,720 Medical Insurance 101-400-0074-50550 42,998 48,140 44,391 37,352 Medicare Insurance 101-400-0074-50570 3,582 4,488 4,321 3,925 Life and Disability 101-400-0074-50580 1,563 1,513 1,444 1,165 Flexible Spending - Cafeteria 101-400-0074-50600 786 670 1,455 992 MOU 101-400-0074-50609 4,400 - 3,000 -
TOTAL PERSONNEL SERVICES $ 327,937 $ 393,775 $ 400,176 $ 347,280

MAINTENANCE AND OPERATIONS
Training and Meetings 101-400-0074-51240 $ 203 $ - $ - $ - Contract Professional 101-400-0074-51280 48,604 74,000 74,000 93,400 Intergovernmental 101-400-0074-51290 957 - 489 500
Special Departmental 101-400-0074-52200 48,552 2,300 2,300 2,300 Building/Materials/Supplies 101-400-0074-52500 26,361 26,000 36,000 36,000 Building/Landscape Material 101-400-0074-52501 25,009 29,000 29,000 29,000 Telephone 101-400-0074-56300 2,146 1,500 1,500 400
Cable Television 101-400-0074-56400 - 850 - -
Electricity 101-400-0074-56600 46,771 48,000 48,000 43,000 TOTAL MAINTENANCE AND OPERATIONS $ 198,603 $ 181,650 $ 191,289 $ 204,600 TOTAL EXPENDITURES $ 526,540 $ 575,425 $ 591,465 $ 551,880 Explanation of Significant Accounts:

Contract Professional 101-400-0074-51280
Building/Materials/Supplies 101-400-0074-52500
Special Departmental 101-400-0074-52200
Building/Landscape Material 101-400-0074-52501
FY 2026-2027
Tennis Events, Website Renewal, Credit Card Charges,
Mileage
Windscreen Replacement, Jr Tennis Academy, Contract
Pickleball Programs,
Landscape Maintenance
Building Supplies, Tennis Equipment, Merchandise and
Office Supplies
237

COMMUNITY SERVICES
PROGRAM: 0074 Tennis Center
FUND: 103 Special Projects
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

MAINTENANCE AND OPERATIONS
Pickleball - City Portion 103-400-0074-51300 $ - $ 4,000 $ - $ - TOTAL MAINTENANCE AND OPERATIONS $ - $ 4,000 $ - $ -
TOTAL EXPENDITURES $ - $ 4,000 $ - $ -
FY 2026-2027
238

COMMUNITY SERVICES
PROGRAM: 0070 Fitness Equip
FUND: 103 Special Projects
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

CAPITAL OUTLAY
Capital Projects - Fitness Equip 103-400-0270-55000 $ 35,000 $ - $ - $ - TOTAL CAPITAL OUTLAY $ 35,000 $ - $ - $ -

MAINTENANCE AND OPERATIONS
Scholarship/Donation - Recreation 103-400-0270-51300 $ - $ - $ 950 $ 2,000 Transfer Out - Operational 103-400-0270-59200 4,863 - - - TOTAL MAINTENANCE AND OPERATIONS $ 4,863 $ - $ 950 $ 2,000 TOTAL EXPENDITURES $ 39,863 $ - $ 950 $ 2,000
FY 2026-2027
239

COMMUNITY SERVICES
PROGRAM: 0072 Leisure Classes
FUND: 106 Tidelands Beach
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

MAINTENANCE AND OPERATIONS
Contract Professional 106-400-0072-51280 $ 120,867 $ 130,000 $ 90,700 $ 95,000 TOTAL MAINTENANCE AND OPERATIONS $ 120,867 $ 130,000 $ 90,700 $ 95,000 TOTAL EXPENDITURES $ 120,867 $ 130,000 $ 90,700 $ 95,000 Explanation of Significant Accounts:

Contract Professional 106-400-0072-51280
FY 2026-2027
Instructor Payments
240

COMMUNITY SERVICES
Summary of Appropriations by Account
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Regular Salaries - Non-Sworn 50020 $ 347,020 $ 438,945 $ 411,605 $ 468,455 Part-Time Salaries 50030 130,635 209,785 181,501 183,871 Overtime - Non-Sworn 50060 1,387 2,467 5,584 2,989
Overtime - Part-Time 50070 1,019 - 2,647 -
Cell Phone Allowance 50140 955 810 790 810
Cafeteria Taxable 50170 1,747 3,182 1,665 2,169
Vacation Buy/Payout 50190 7,401 7,586 7,586 17,766
Health and Wellness Program 50220 850 2,050 2,050 2,050 Tuition Reimbursement 50500 7,946 6,000 5,100 4,500
Deferred Compensation 50520 6,859 7,769 7,604 8,769
PERS Retirement 50530 100,290 143,282 152,516 142,897
PARS Retirement 50540 1,661 2,728 2,365 2,390
Medical Insurance 50550 96,497 139,229 100,979 152,435
MOU 50609 11,600 - 5,000 -
Medicare Insurance 50570 7,267 9,847 8,971 10,043
Life and Disability 50580 3,514 4,152 3,807 4,195
Flexible Spending - Cafeteria 50600 3,744 5,794 6,373 5,409 Medical Waiver 50210 - - 3,231 -
TOTAL PERSONNEL SERVICES 730,391 983,626 909,373 1,008,749

MAINTENANCE AND OPERATIONS
Office Supplies 51200 2,043 1,800 1,700 1,500
Printing 51220 11,850 12,600 12,864 12,650
Memberships and Dues 51230 876 1,200 1,130 1,300
Training and Meetings 51240 686 1,300 1,019 1,500
Contract Professional 51280 569,194 579,400 562,895 646,600 Disabilities Transportation - EMSD 51281 - 37,000 37,000 50,000 Intergovernmental 51290 2,667 2,000 3,989 3,500
Pickleball - City Portion 51300 - 4,000 950 2,000
Equipment and Materials 52100 10,834 12,850 12,850 15,100 Special Departmental 52200 57,237 11,144 11,402 12,950
Building/Materials/Supplies 52500 26,361 26,000 36,000 36,000 Building/Landscape Material 52501 25,009 29,000 29,000 29,000 Telephone 56300 2,655 2,500 2,016 1,000
Cable Television 56400 2,250 850 3,181 -
Electricity 56600 63,656 68,700 68,700 63,700
Transfer Out - Operational 59200 4,863 - - -
TOTAL MAINTENANCE AND OPERATIONS 780,181 790,344 784,696 876,800

CAPITAL OUTLAY
Capital Projects 55000 35,000 - - -
TOTAL CAPITAL OUTLAY 35,000 - - -
TOTAL EXPENDITURES $ 1,545,572 $ 1,773,970 $ 1,694,069 $ 1,885,549 FY 2026-2027
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242
MARINE SAFETY DEPARTMENT FY 2026-2027
MANAGING DEPARTMENT HEAD: Chief of Marine Safety

MISSION STATEMENT
The Marine Safety Department provides the highest quality safety services in the coastal and aquatic environment for the public through prevention, education, rescue, medical aid, outreach, beach management, and enforcement.

PRIMARY ACTIVITIES
Safety Services
The Marine Safety staff provides public safety through many different functions. Ocean Lifeguards provide the frontline defense of the protection of life, limb, and property to the ocean going residents and visitors. Marine Safety full time staff members provide training, certification, education, and daily oversight of lifeguard operations. In addition, full time staff members are highly skilled in aquatic rescue, boat operation, rescue watercraft operation, CPR/AED instructors, and incident command. Marine Safety staff respond to major medical aids, ocean rescues, enforcement of municipal codes, and the prevention of aquatic accidents through education.

Lifeguards – 0828
The Beach Lifeguard's primary activities involve safety of the beach going public. Ocean Lifeguards protect an assigned area of beach from a station, or in some instances, patrol a section of beach in a mobile unit, warn of hazardous conditions, rescue people in distress or in danger of drowning, answer questions and give information pertaining to the beach and ocean environment, apply first aid to those in need, remove hazardous obstacles from sand and water, take charge of lost children, advise the public regarding local beach and ocean related ordinances, regulations, safety and conduct, perform other related work as required and maintain a professional and courteous relationship with the public.

Facilities and Equipment
1 - Marine Safety Headquarters
7 - Lifeguard Field Towers and 1 Tower Zero (Tower on the pier) 5 - Emergency response vehicles
5 - Rapid Dive Unit (RDU) Underwater scuba equipment
2 - Fully outfitted Sea Doo Rescue Watercraft (RWC)
1 - 33’ Willard Marine Rescue Boat
2 - ATV’s
1 - UTV
9 - AED’s located in lifeguard facilities and emergency response units 19 – 800Mhz Radios
Aquatics - 0073
The Pool Lifeguard’s primary activities involve pool safety and water safety instruction. Pool lifeguards are stationed around the pool to provide maximum pool surveillance, warn pool users of dangerous activities, rescue people in distress or in danger of drowning, and provide first aid to those in need. Pool lifeguards check swimmers in for adult lap swim and act as swim lesson instructors. Swim lessons participants range in age from infants to high school with all levels of abilities. Swim lessons, management and lifeguarding of recreation swim, adult lap swim, and instruction of the after school swim classes are all responsibilities of the pool lifeguard.

Junior Lifeguards
The Marine Safety Department administers a Junior Lifeguard Program serving children ages 9-17. Junior Lifeguards are taught ocean and beach safety, lifesaving techniques including CPR and First-Aid, as well as lifesaving competition skills.

This program begins at the end of June and ends in mid-August. 243
MARINE SAFETY DEPARTMENT FY 2026-2027
Lifeguard Training Academy
All new and recurrent lifeguards receive training from Seal Beach Marine Safety staff. The basic lifeguard training academy consists of 120 hours of rescue and medical training. The staff is trained to a level that is certified as a “Advanced Agency” from the United States Lifesaving Association.

City-wide AED Program
Seal Beach Marine Safety manages the City of Seal Beach AED (Automated External Defibrillator) Program. The program consists of AED’s located in police and lifeguard emergency vehicles as well as in municipal buildings located throughout the city. Marine Safety staff maintains the contract for medical oversight, trains city staff annually in CPR/AED use, and services the AED inventory. The city owns and maintains the 26 AED citywide program.

Water Safety Education
The Marine Safety Department works with the community to spread the message of beach safety and drowning prevention awareness. Lifeguards provide CPR, AED, and first aid training to the community and city staff. We are active in drowning prevention, beach safety, and rip current awareness. Throughout the year lifeguards participate in local school and community programs teaching beach hazard mitigation and awareness. 244
MARINE SAFETY DEPARTMENT FY 2026-2027

PERFORMANCE MEASURES
Actuals
2023
Actuals
2024
Actuals
2025
Lifeguard rescues 293 299 361
Preventative Actions 2891 3009 2219
Vessel response calls 206 184 238
Number of total medical aids needed 726 766 735
Number of stingray medical aids needed 392 448 436
Number of major medical aids needed 54 61 36
City ordinance violations 47,255 33,759 28908
Public contacts 250,387 283,250 214769
Number of Junior Lifeguards 330 330 350
The Marine Safety Department’s performance measures are presented on a calendar year basis. 245

MARINE SAFETY
Department Organization
FY 2026-2027
Aquatics
Pool
Marine Safety Chief
Beach
City-Wide AED
(Automated External Defribillator)
Program
Junior Lifeguard
Program
246

MARINE SAFETY
Summary of Appropriations by Program
Amended Estimated Proposed
Actual Budget Actual Budget
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

EXPENDITURES BY PROGRAM
Aquatics - 0073
Personnel Services $ 170,410 $ 209,879 $ 205,990 $ 215,960 Maintenance and Operations 114,654 139,500 78,000 119,550 Subtotal 285,065 349,379 283,990 335,510
Special Projects - 0228
Maintenance and Operations 11,990 - - -
Subtotal 11,990 - - -
Beach/Coast Accessibility - 0381
Maintenance and Operations - 47,897 47,897 -
Subtotal - 47,897 47,897 -
Lifeguard - 0828
Personnel Services 1,738,242 1,991,469 1,914,779 2,098,178 Maintenance and Operations 176,486 215,730 202,787 213,550 Capital Outlay 51,829 40,000 40,000 -
Subtotal 1,966,557 2,247,199 2,157,566 2,311,728
TOTAL
Personnel Services 1,908,652 2,201,348 2,120,770 2,314,138 Maintenance and Operations 303,130 403,127 328,684 333,100 Capital Outlay 51,829 40,000 40,000 -
TOTAL $ 2,263,612 $ 2,644,476 $ 2,489,454 $ 2,647,238

EXPENDITURES BY FUND
General Fund - 101 $ 285,065 $ 349,379 $ 283,990 $ 335,510 Special Projects - 103 11,990 - - -
Tidelands - 106 1,966,557 2,247,199 2,157,566 2,311,728 Citywide Grants - 217 - 47,897 47,897 -
TOTAL $ 2,263,612 $ 2,644,476 $ 2,489,454 $ 2,647,238
FY 2026-2027
247

MARINE SAFETY
PROGRAM: 0073 Aquatics
FUND: 101 General Fund
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Part-Time Salaries 101-230-0073-50030 $ 165,647 $ 205,027 $ 200,380 $ 210,141 Overtime - Part-Time 101-230-0073-50070 205 - 100 -
PARS Retirement 101-230-0073-50540 2,154 2,278 2,605 2,732 Medicare Insurance 101-230-0073-50570 2,405 2,574 2,906 3,087 TOTAL PERSONNEL SERVICES $ 170,410 $ 209,879 $ 205,990 $ 215,960

MAINTENANCE AND OPERATIONS
Training and Meetings 101-230-0073-51240 $ - $ 3,500 $ 3,500 $ 3,500 Contract Professional 101-230-0073-51280 63,073 60,000 - 60,000 Equipment and Materials 101-230-0073-52100 13,696 32,000 30,500 12,050 Telephone 101-230-0073-56300 896 2,000 2,000 2,000
Gas 101-230-0073-56500 17,833 17,000 17,000 17,000
Electricity 101-230-0073-56600 19,156 25,000 25,000 25,000 TOTAL MAINTENANCE AND OPERATIONS $ 114,654 $ 139,500 $ 78,000 $ 119,550 TOTAL EXPENDITURES $ 285,065 $ 349,379 $ 283,990 $ 335,510 Explanation of Significant Accounts:

Training and Meetings 101-230-0073-51240
Contract Professional 101-230-0073-51280
Equipment and Materials 101-230-0073-52100
FY 2026-2027
CPO class and Pool training class
Uniforms, pool supplies, office supplies, flags, ez-ups, embrella, and picnic table
Pool maintenance
248

MARINE SAFETY
PROGRAM: 0228 Special Projects
FUND: 103 Special Projects
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 Transfer Out - Operation 103-230-0228-59200 $ 11,990.00 $ - $ - $ - TOTAL MAINTENANCE AND OPERATIONS $ 11,990 $ - $ - $ -
TOTAL EXPENDITURES $ 11,990 $ - $ - $ -

MAINTENANCE AND OPERATIONS
FY 2026-2027
249

MARINE SAFETY
PROGRAM: 0828 Lifeguard
FUND: 106 Tidelands Beach
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Regular Salaries - Non-Sworn 106-230-0828-50020 $ 520,169 $ 557,360 $ 544,004 $ 585,251 Part-Time Salaries 106-230-0828-50030 579,417 799,807 605,526 806,777 Part-Time Salaries - Junior Lifeguard 106-230-0828-50040 110,844 87,378 223,788 113,649 Overtime - Non-Sworn 106-230-0828-50060 44,316 55,000 37,920 38,319 Overtime - Part-Time 106-230-0828-50070 18,115 - 12,531 - Auto Allowance 106-230-0828-50130 310 150 102 210
Cell Phone Allowance 106-230-0828-50140 4,695 3,811 3,703 3,735 Cafeteria Taxable 106-230-0828-50170 4,494 4,613 6,379 7,664 Comptime Buy/Payout 106-230-0828-50180 2,657 - 461 -
Vacation Buy/Payout 106-230-0828-50190 19,636 22,195 22,195 21,052 Medical Waiver 106-230-0828-50210 40 146 131 584
Health and Wellness Program 106-230-0828-50220 1,905 2,459 2,371 2,493 Tuition Reimbursement 106-230-0828-50500 5,500 600 - -
Deferred Compensation 106-230-0828-50520 10,393 10,441 9,747 10,636 PERS Retirement 106-230-0828-50530 274,317 300,820 310,504 348,264 PARS Retirement 106-230-0828-50540 8,969 9,200 10,781 11,966 Medical Insurance 106-230-0828-50550 94,996 110,565 98,259 118,269 AFLAC Insurance - Cafeteria 106-230-0828-50560 63 2,106 32 - Medicare Insurance 106-230-0828-50570 19,115 20,638 20,247 23,276 Life and Disability 106-230-0828-50580 4,045 4,132 4,136 4,210 Flexible Spending - Cafeteria 106-230-0828-50600 2,714 48 1,962 1,824 One-Time Pay NonPERS 106-230-0828-50609 8,900 - - -
Unemployment 106-230-0828-50610 2,633 - - -
TOTAL PERSONNEL SERVICES $ 1,738,242 $ 1,991,469 $ 1,914,779 $ 2,098,178

MAINTENANCE AND OPERATIONS
Office Supplies 106-230-0828-51200 $ 8,227 $ 8,580 $ 8,410 $ 9,400 Memberships and Dues 106-230-0828-51230 162 2,200 1,300 2,200 Training and Meetings 106-230-0828-51240 11,146 16,550 16,250 17,350 Contract Professional 106-230-0828-51280 2,635 400 - 800 Intergovernmental 106-230-0828-51290 3,035 4,700 5,500 5,500 Special Expense 106-230-0828-51300 30,780 35,500 35,577 40,500 Equipment and Materials 106-230-0828-52100 23,415 29,400 29,400 29,400 Special Departmental 106-230-0828-52200 9,019 12,350 11,700 12,750 Building/Materials/Supplies 106-230-0828-52500 55,993 67,550 49,950 58,650 Fuel 106-230-0828-52600 14,939 20,500 26,700 19,000
Telephone 106-230-0828-56300 947 5,000 5,000 5,000
Electricity 106-230-0828-56600 16,187 13,000 13,000 13,000 TOTAL MAINTENANCE AND OPERATIONS $ 176,486 $ 215,730 $ 202,787 $ 213,550

CAPITAL OUTLAY
Vehicles 106-230-0828-53600 $ 51,829 $ 40,000 $ 40,000 $ - TOTAL CAPITAL OUTLAY $ 51,829 $ 40,000 $ 40,000 $ -
TOTAL EXPENDITURES $ 1,966,557 $ 2,247,199 $ 2,157,566 $ 2,311,728 FY 2026-2027
250

MARINE SAFETY
PROGRAM: 0828 Lifeguard
FUND: 106 Tidelands Beach
Explanation of Significant Accounts:

Office Supplies 106-230-0828-51200
Memberships and Dues 106-230-0828-51230
Training and Meetings 106-230-0828-51240
Contract Professional 106-230-0828-51280
Intergovernmental 106-230-0828-51290
Special Expense 106-230-0828-51300
Equipment and Materials 106-230-0828-52100
Special Departmental 106-230-0828-52200
Building/Materials/Supplies 106-230-0828-52500
Fuel 106-230-0828-52600
Recreation programs at the beach
Rescue boat slip fees
Fuel and maintenance for boat, ATV, and PWC
First aid supplies, oxygen maintenance, towers supplies, uniforms, tower phone install, cleaning supplies, EZ up, sun protection, tower maintenance, switchboard repair, tower glass, and rescue paddle boards
Uniforms, certificates, office supplies, EZX ups, Banquet, Catalina Express, equipment, paddle boards, video
productions, and fins
uniforms, dive maintenance, lifeguard jackets, Hot Schedule, Raging Waters, USLA membership, Catalina transportation, mobile, storage, banquet rentals, aquarium distance learning fee, and buses
Sunscreen, office supplies, logs/EMR forms, and warning signs OC training, OC Chief Association, CA Marine Safety Chiefs Association, and SB Lifeguard Association
CPR cards, EMT, USLA, CSLSA
FY 2026-2027
251

MARINE SAFETY
PROGRAM: 0381 Beach/Coast Accessibility
FUND: 217 Citywide Grants
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

MAINTENANCE AND OPERATIONS
Contract Professional - Beach/Coast Accessibility 217-230-0381-51280 $ - $ 47,897 $ 47,897 $ - TOTAL MAINTENANCE AND OPERATIONS $ - $ 47,897 $ 47,897 $ - TOTAL EXPENDITURES $ - $ 47,897 $ 47,897 $ -
FY 2026-2027
252

MARINE SAFETY
Summary of Appropriations by Account
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Regular Salaries - Non-Sworn 50020 $ 520,169 $ 557,360 $ 544,004 $ 585,251 Part-Time Salaries 50030 745,064 1,004,834 805,905 1,016,918 Part-Time Salaries - Junior Lifeguard 50040 110,844 87,378 223,788 113,649 Overtime - Non-Sworn 50060 44,316 55,000 37,920 38,319
Overtime - Part-Time 50070 18,320 - 12,631 -
Auto Allowance 50130 310 150 102 210
Cell Phone Allowance 50140 4,695 3,811 3,703 3,735
Cafeteria Taxable 50170 4,494 4,613 6,379 7,664
Comptime Buy/Payout 50180 2,657 - 461 -
Vacation Buy/Payout 50190 19,636 22,195 22,195 21,052
Medical Waiver 50210 40 146 131 584
Health and Wellness Program 50220 1,905 2,459 2,371 2,493 Tuition Reimbursement 50500 5,500 600 - -
Deferred Compensation 50520 10,393 10,441 9,747 10,636
PERS Retirement 50530 274,317 300,820 310,504 348,264
PARS Retirement 50540 11,123 11,478 13,386 14,697
Medical Insurance 50550 94,996 110,565 98,259 118,269
AFLAC Insurance - Cafeteria 50560 63 2,106 32 -
Medicare Insurance 50570 21,520 23,212 23,153 26,362
Life and Disability 50580 4,045 4,132 4,136 4,210
Flexible Spending - Cafeteria 50600 2,714 48 1,962 1,824 Unemployment 50610 2,633 - - -
One-Time Pay NonPERS 50609 8,900 - - -
TOTAL PERSONNEL SERVICES 1,908,652 2,201,348 2,120,770 2,314,138

MAINTENANCE AND OPERATIONS
Office Supplies 51200 8,227 8,580 8,410 9,400
Memberships and Dues 51230 162 2,200 1,300 2,200
Training and Meetings 51240 11,146 20,050 19,750 20,850 Contract Professional 51280 65,708 108,297 47,897 60,800 Intergovernmental 51290 3,035 4,700 5,500 5,500
Special Expense 51300 30,780 35,500 35,577 40,500
Equipment and Materials 52100 37,110 61,400 59,900 41,450 Special Departmental 52200 9,019 12,350 11,700 12,750
Building/Materials/Supplies 52500 55,993 67,550 49,950 58,650 Fuel 52600 14,939 20,500 26,700 19,000
Telephone 56300 1,844 7,000 7,000 7,000
Gas 56500 17,833 17,000 17,000 17,000
Electricity 56600 35,343 38,000 38,000 38,000
Transfer Out - Operational 59200 11,990 - - -
TOTAL MAINTENANCE AND OPERATIONS 303,130 403,127 328,684 333,100 FY 2026-2027
253

MARINE SAFETY
Summary of Appropriations by Account
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 FY 2026-2027

CAPITAL OUTLAY
Vehicles 53600 51,829 40,000 40,000 -
TOTAL CAPITAL OUTLAY 51,829 40,000 40,000 -
TOTAL EXPENDITURES $ 2,263,612 $ 2,644,476 $ 2,489,454 $ 2,647,238 254
CAPITAL IMPROVEMENT PROGRAM FY 2026-2027
MANAGING DEPARTMENT HEAD: Director of Public Works

PRIMARY ACTIVITIES
The Capital Improvement Program (CIP) encompasses construction projects, renovations, replacements, and equipment purchases (excluding vehicles) that generally increase asset value. It also includes activities that are either planned or occur on an irregular or one-time basis. Minor capital outlays and recurring maintenance activities are typically included in the operation and maintenance budget.

The CIP is a comprehensive plan that outlines the capital projects to be funded over a five-year horizon. Updated annually, the first year of the plan represents the current year’s capital budget. Serving as a planning tool, the CIP helps City Council systematically schedule and finance capital projects, ensuring cost-effectiveness and alignment with established policies. It is organized into the same functional groups as the operating programs. The CIP strikes a balance between projects focused on capital replacement—repairing, replacing, or enhancing existing assets—and those aimed at expanding or adding significant new fixed assets to the City’s infrastructure.

CIP BUDGET DEVELOPMENT PROCESS
Improvements within the Capital Improvement Plan are generated or identified as follows:

1. Advanced planning: Most improvements are outlined in a planning document or master plan, many of which are required by funding agencies. All master plans are adopted by the City Council. Currently, the City has the following master plans in place:
• 2008 Master Plan of Drainage
• 2012 Water Master Plan
• 2011 Street Tree Master Plan
• 2011 Facility Master Plan
• 2013 Park and Community Services Master Plan
• 2018 Sewer Master Plan
• 2019 Pier Cap Inspection
• 2020 Urban Water Management Plan and Water Shortage Contingency Plan • Local Signal Synchronization Plan
• 2022 Local Roadway Safety Plan
• 2024 Pavement Management Plan
• 2024 Safety Action Plan
• 2024 Fleet Modernization Analysis
• ADA Transition Plan

2. Reaction to need or opportunity: Projects may start due to a specific need or opportunity, like the emergency response to the Marina Community Center roof leak. These situations can reveal urgent problems that need quick action or create unexpected chances for improvement. In such cases, projects are developed quickly to solve immediate issues and prevent future risks. They can arise from unexpected events, changing conditions, or longterm needs. 255
CAPITAL IMPROVEMENT PROGRAM FY 2026-2027

3. Desire from the community: Projects often arise from the needs expressed by the community, where residents, businesses, or organizations highlight areas for improvement to enhance the quality of life. These initiatives are typically based on feedback gathered from meetings, surveys, or other forms of community input. For example, as part of the budget preparation last fiscal year, public strategic planning sessions were held to allow the community to share their thoughts and suggestions. Ultimately, these projects are designed to address local concerns and meet the specific needs of the community.

PHASES OF A CIP PROJECT
The CIP will emphasize projects typically progressing through the following phases:

1. Entitlement. In certain instances, projects may undergo an entitlement process to ensure conformity to the overall General Plan and/or specific plan.

2. Permitting and Environmental Analysis. Environmental Analysis is performed on every CIP project to comply with the California Environmental Quality Act (CEQA) and in some cases with the National Environmental Quality Act (NEPA). Permitting is required from a variety of agencies and is assessed for every project. Permits may be necessary from agencies such as the California Coastal Commission, Caltrans, Department of Fish and Wildlife, Army Corps of Engineers, State Lands Commission, County of Orange, etc.

3. Design. The Public Works Department generally retain the services of professional consultants to perform the design work, where City staff would provide project oversight. Construction documents including plans and specifications are prepared and publicly bid per applicable codes and regulations.

4. Construction. Improvements will be constructed in a manner that minimize impacts to the residents. The City employs a construction manager and/or inspector (with specialty testing) to ensure that all construction projects are carried out safely and constructed to meet the construction documents.

5. On-Going Maintenance Activities. All completed CIP projects are incorporated into the maintenance activities of the city. The maintenance staff will incorporate new facilities into routine inspections and ongoing maintenance programs. Staff will include new improvements into future maintenance budgets.

6. Equipment Acquisitions. Equipment acquisitions, including vehicles, heavy machinery, computers, office furnishings, and other items, are part of the Capital Improvement Program. These items are acquired and installed separately from construction contracts.

CATEGORIES OF CIP
The City’s CIP is categorized into the following seven major areas:

Beach and Pier. The City’s Beach and Pier are landmark tourist attractions that draw approximately two million visitors per year. The Pier is made up of a wooden deck with lighting, and utility infrastructure. The beach includes three parking lots, approximately two miles of dry sand beach, two sets of public restrooms, two parks, and landscaping.

Building and Facilities. The City’s buildings and facilities serve employees, visitors, tenants, and business owners across 22 structures, including City Hall, the Police Station, two Fire Stations, a Tennis & Pickleball Center, City maintenance yard facilities, and various recreation and community centers. A Facility Master Plan was adopted in FY 2011-2012, and many projects within this CIP were identified in that plan. Additional projects are listed as unfunded needs.

Parks. The City’s park infrastructure includes landscaping and the Urban Forest, with 70 park and landscape sites spread across Seal Beach. The City’s forestry program maintains and nourishes over 150 species of trees and plants.

Sewer. The City provides sewer collection services for residents and businesses in Seal Beach, transporting raw sewage to the Orange County Sanitation District for treatment. The City’s Sewer System includes over 160,000 feet of pipe, 700 manholes, and 6 pump stations.

Storm Drain. The City’s Storm Drain System collects surface runoff in 11 drainage areas throughout the City with one City-owned Storm Drain pump station.
256
CAPITAL IMPROVEMENT PROGRAM FY 2026-2027
Streets and Transportation. The City’s Streets and Transportation System oversees more than 101 lane miles of traffic flow. Staff is responsible for maintaining landscaped medians, traffic signals, and handling utility work within the streets.

Water. The City's water system supplies potable water to residents, businesses, including the Naval Weapons Station, Sunset Aquatic Park. Its infrastructure consists of two booster stations, two reservoirs, four water wells, and various components such as telemetry, valves, fire hydrants, blowoffs, air reliefs, water meters, and a SCADA system. 257

CAPITAL IMPROVEMENT PROJECTS BY FUNDING SOURCE
Capital
Improvement Special Parks Seal Beach Citywide
Projects** Projects Tidelands Improvement SB1 RMRA Gas Tax Measure M2 Cable Grants Water Capital Sewer Capital Project # Project Name 101 103 106 208 209 210 211 214 217 501 503 Total BEACH AND PIER*
BG2003 LGHQ/PD Substation $ 9,281,339 $ 199,045 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 9,480,384 BP2402 8th/10th St Lot + ADA Ramps 761,051 - 698,691 - - - - - - - - 1,459,742 BP2501 Tidelands Facility Security Systems Update - - 70,000 - - - - - - - - 70,000 BP2502 Pier Concrete Abutment Structural Testing / Phase 2 Rehabilitation - - 658,611 - - - - - - - - 658,611 BP2601 Lifeguard Tower Replacement - - - - - - - - - - - - Subtotal Beach & Pier $ 10,042,390 $ 199,045 $ 1,427,302 $ - $ - $ - $ - $ - $ - $ - $ - $ 11,668,737

BUILDING AND FACILITIES
BG2105 Tennis Center Improvement Project $ 91,045 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 91,045 BG2401 Revitalization Plan 1,634,566 - - - - - - - - - - 1,634,566 BG2402 Automated External Defibrillator Upgrades - - - - - - - - - - - - BG2405 McGaugh Pool Gas Line - - - - - - - - - - - -
BG2501 North Seal Beach Community Center - - - - - - - - - - - - BG2505 North Seal Beach Community Center Phase 2 112,500 - - - - - - - 450,000 - - 562,500 BG2503 Building Improvement Program 187,331 - - - - - - - - - - 187,331 BG2504 Council Chambers Improvements - - - - - - - 160,000 - - - 160,000 BG2506 Marina Community Center Roof Replacement 148,332 - - - - - - - - - - 148,332 BG2601 City Hall Staircase Improvement 300,000 - - - - - - - - - - 300,000 BG2602 Facilities Assessment 250,000 - - - - - - - - - - 250,000 BG2603 Citywide Non-Functional Turf Removal - - - - - - - - 270,000 - - 270,000 O-PR-1 Annual Playground Resurfacing Program 258,741 - - - - - - - - - - 258,741 O-BG-1 Citywide ADA Improvements 718,952 25,000 - - - - - - - - - 743,952 PR2501 SBTPC Court Resurfacing (All Courts) & LED Lighting Upgrades 362,174 - - - - - - - - - - 362,174 PR2601 Zoeter Field Fencing/Net - - - 57,720 - - - - - - - 57,720 Subtotal Building and Facilities $ 4,063,641 $ 25,000 $ - $ 57,720 $ - $ - $ - $ 160,000 $ 720,000 $ - $ - $ 5,026,361 SEWER
O-SS-2 Sewer Mainline Improvement Program $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 1,583,238 $ 1,583,238 SS1903 Pump Station 35 Upgrades - - - - - - - - - - 368,432 368,432 SS2303 Sunset Aquatic Park and Adolfo Lopez Pump Station Improv. - - - - - - - - - - 2,700,000 2,700,000 Subtotal Sewer $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 4,651,670 $ 4,651,670

STORM DRAIN
SD2501 San Gabriel River Trash Mitigation Initiative $ 350,000 $ - $ - $ - $ - $ - $ - $ - $ 1,075,731 $ - $ - $ 1,425,731 SD2502 2024 Environmental Clean Up - Galleon Way - Grant Match (20/80) 18,903 - - - - - - - 584,940 - - 603,843 SD2503 Storm Drain Cleaning 74,507 - - - - - - - - - - 74,507 SD2601 CPE Stormwater Infrastructure Project 218,400 - - - - - - - 1,092,000 - - 1,310,400 SD2602 2025 Environmental Clean Up - Fifth Street 263,188 - - - - - - - 600,000 - - 863,188 Subtotal Storm Drain $ 924,998 $ - $ - $ - $ - $ - $ - $ - $ 3,352,671 $ - $ - $ 4,277,669 FY 2026-2027
258

CAPITAL IMPROVEMENT PROJECTS BY FUNDING SOURCE
Capital
Improvement Special Parks Seal Beach Citywide
Projects** Projects Tidelands Improvement SB1 RMRA Gas Tax Measure M2 Cable Grants Water Capital Sewer Capital Project # Project Name 101 103 106 208 209 210 211 214 217 501 503 Total FY 2026-2027

STREET AND TRANSPORTATION
ST1811 Lampson Bike Trail Gap Closure Project $ - $ 43,674 $ - $ - $ - $ - $ 4,142 $ - $ - $ - $ - $ 47,816 ST2009 Main Street Improvements Program - - - - - 215,971 - - - - - 215,971 ST2109 Seal Beach Blvd Traffic Signal Synchronization - - - - - - - - - - - - O-ST-1 Annual Slurry Seal Program - - - - - - 645,821 - - - - 645,821 STO2 Annual Local Paving Program - - - - 291,066 2,329,673 356,654 - - - - 2,977,393 O-ST-3 Arterial Street Resurfacing Program - - - - 622,909 - - - - - - 622,909 O-ST-4 Annual ADA Improvements - Public R/W - - - - - 193,775 45,519 - - - - 239,294 STO5 Annual Striping Program - - - - - 91,589 - - - - - 91,589 O-ST-6 Citywide Traffic Signal Improvement Program - - - - - - 200,000 - - - - 200,000 ST1809 OCTA 405 Widening Co-OP Project - - - - - - - - 228,276 - - 228,276 ST2301 Seal Beach Blvd at North Gate Road Improvements (PMRF) - - - - - 400,851 117,170 - - - - 518,021 ST2501 Alley Repair 364,186 - - - - - - - - - - 364,186 ST2602 Bridge Inspection - - - - - - 137,027 - - - - 137,027 Subtotal Street and Transportation $ 364,186 $ 43,674 $ - $ - $ 913,975 $ 3,231,859 $ 1,506,333 $ - $ 228,276 $ - $ - $ 6,288,303 WATER
O-WT-1 Water Infrast. Replacement & Compliance Program $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 500,000 $ - $ 500,000 WT0904 Beverly Manor Water Pump Station Rehabilitation - - - - - - - - - 63,000 - 63,000 WT1603 Bolsa Chica Water Well Rehabilitation - - - - - - - - - 1,000,000 - 1,000,000 WT1801 SCADA Improvement Upgrade Project - - - - - - - - - 164,958 206,698 371,656 WT1902 Lampson Well Head Treatment - - - - - - - - - 8,039,687 - 8,039,687 WT2001 Advanced Metering Infrastructure - - - - - - - - - 500,000 - 500,000 WT2103 LCWA Watermain Lining - - - - - - - - - 3,725,928 - 3,725,928 WT2207 I-405 Improvement Project Waterline Relocation - - - - - - - - - 49,476 - 49,476 WT2401 Seal Way Sewer/Water Upgrade - - - - - - - - - 150,000 150,000 300,000 WT2701 Navy Reservoir Rehabilitiation - - - - - - - - - 2,000,000 - 2,000,000 Subtotal Water $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 16,193,049 $ 356,698 $ 16,549,747 Total Capital Improvement Projects $ 15,395,215 $ 267,719 $ 1,427,302 $ 57,720 $ 913,975 $ 3,231,859 $ 1,506,333 $ 160,000 $ 4,300,947 $ 16,193,049 $ 5,008,368 $ 48,462,487 *The Beach and Pier Capital Improvement Projects are paid for by the General Fund as the Tidelands Fund does not generate sufficient revenue to pay for operating and capital costs in full. **The Capital Improvement Projects 301 fund is funded through transfers from the General Fund 101. 259
5-YEAR CAPITAL IMPROVEMENT PROGRAM As of 4/30/26 As of 4/30/26 Funding Source
Appropriations
Based on
Available Incode
Information
(2021)
Budget
Adjustment
Increase /
(Decrease)
Project
Expenditures as
of 04/30/26
Carryover
FY 2025-26
Proposed
Budget
FY 2026-27
Proposed
Budget
FY 2027-28
Proposed
Budget
FY 2028-29
Proposed
Budget
FY 2029-30
Proposed
Budget
FY 2030-31
Five Year
Budget
Total
Estimated
Project
Budget

A B C D E F G H I J K
A+B+C=D D+E+F+G+H+I=J A+B+E+F+G+
H+I=K
Capital Improvement Projects - 101*
BG2003 LGHQ/PD Substation 60,000 4,182,075 (54,496) 3,988,534 5,292,805 - - - - 9,281,339 9,534,880 BG2105 Tennis Center Improvement Project 60,000 2,770,000 (2,738,955) 91,045 - - - - - 91,045 2,830,000 BG2401 Revitalization Plan 2,880,000 (1,495,434) 1,384,566 250,000 - - - - 1,634,566 3,130,000 BG2503 Building Improvement Program 524,000 (308,829) (27,840) 187,331 - - - - - 187,331 215,171 BGXXXX EV Infrastructure Improvements - - - - 200,000 200,000 200,000 200,000 800,000 800,000 BG2504 Council Chambers Improvements - - - - - 1,000,000 - - - 1,000,000 1,000,000 BG2505 North Seal Beach Community Center Phase 2 - - - - 112,500 - - - - 112,500 112,500 BG2506 Marina Community Center Roof Replacement 438,289 - (289,957) 148,332 - - - - - 148,332 438,289 BG2601 City Hall Staircase Replacement - - - - 300,000 - - - - 300,000 300,000 BG2602 Facilities Assessment - - - - 250,000 - - - - 250,000 250,000 BGXXXX Safety Radio Updates - - - - - 400,000 400,000 400,000 - 1,200,000 1,200,000 BP2402 8th/10th St Lot + ADA Ramps 800,000 - (38,949) 761,051 - - - - - 761,051 800,000 O-BG-1 Citywide ADA and Facilities Improvements 175,000 200,000 (106,048) 268,952 450,000 950,000 650,000 650,000 650,000 3,618,952 3,725,000 O-PR-1 Parks Improvement Program 20,000 140,000 (51,259) 108,741 150,000 900,000 625,000 550,000 550,000 2,883,741 2,935,000 PR2501 SBTPC Court Resurfacing & LED Lighting Upgrades 610,000 (130,000) (117,826) 362,174 - - - - - 362,174 480,000 SD2501 SGR Trash Mitigation - Implementation Stage 50,000 - - 50,000 300,000 50,000 50,000 - - 450,000 450,000 SD2502 2024 Environmental Clean Up - Galleon Way - Grant Match (20/80) 18,903 - - 18,903 - - - - - 18,903 18,903 SD2503 Storm Drain Cleaning 75,000 - (493) 74,507 - 75,000 75,000 75,000 75,000 374,507 375,000 SD2601 CPE Stormwater Infrastructure Project - - - - 218,400 - - - - 218,400 218,400 SD2602 2025 Environmental Clean Up - Fifth Street - - - - 263,188 - - - - 263,188 263,188 ST2501 Citywide Alley Repair 150,000 - (35,814) 114,186 250,000 150,000 150,000 150,000 150,000 964,186 1,000,000 Total Capital Improvement Projects - 301 5,861,192 6,853,246 (4,957,071) 7,558,322 7,836,893 3,725,000 2,150,000 2,025,000 1,625,000 24,920,215 30,076,331 Special Projects - 103
O-BG-1 Citywide ADA Improvements / ADA Reserve Funds 25,000 - - 25,000 - - - - - 25,000 25,000 ST1811 Lampson Bike Trail Gap Closure Project (405 Settlement) 740,000 - (696,326) 43,674 - - - - - 43,674 740,000 BG2003 LGHQ/PD Substation (Transfer from BG2302) - - - 199,045 - - - - - 199,045 199,045 Total Special Projects - 103 765,000 - (696,326) 267,719 - - - - - 267,719 964,045 Tidelands - 106
BP2301 Rivers End Restroom Restoration - - - - - 300,000 - - - 300,000 300,000 BP2402 8th/10th St Lot + ADA Ramps 700,000 - (1,309) 698,691 - - - - - 698,691 700,000 BP2501 Tidelands Facility Security Systems Update 70,000 - - 70,000 - - - - - 70,000 70,000 BP2502 Pier Concrete Abutment Structural Testing / Phase 2 Rehabilitation 568,000 - (9,389) 558,611 100,000 - - - - 658,611 668,000 BP2601 Lifeguard Tower Replacement - - - - 62,000 63,000 64,000 - 189,000 189,000 Total Tidelands - 106 1,338,000 - (10,698) 1,327,302 100,000 362,000 63,000 64,000 - 1,916,302 1,927,000 Parks Improvement - 208
PR2601 Zoeter Field Fencing/Net - - - - 57,720 - - - - 57,720 57,720 Total Parks Improvement - 208 - - - - 57,720 - - - - 57,720 57,720 SB1 RMRA - 209
STO2 Annual Local Paving Program 200,000 1,600,000 (1,508,934) 291,066 - - - - - 291,066 1,800,000 O-ST-3 Arterial Street Resurfacing Program 100,000 1,600,000 (1,577,091) 122,909 500,000 1,500,000 1,500,000 100,000 100,000 3,822,909 5,400,000 Total SB1 RMRA - 209 300,000 3,200,000 (3,086,025) 413,975 500,000 1,500,000 1,500,000 100,000 100,000 4,113,975 7,200,000 Gas Tax - 210
STO2 Annual Local Paving Program 330,000 - (327) 329,673 2,000,000 500,000 500,000 500,000 500,000 4,329,673 4,330,000 STO5 (OST5) Annual Signing & Striping Program 60,000 170,000 (188,411) 41,589 50,000 20,000 20,000 20,000 20,000 171,589 360,000 ST1811 Lampson Bike Trail Gap Closure Project - - - - - - - - - - - ST2009 Main Street Improvements Program (210) 223,671 - (7,700) 215,971 - - - - 215,971 223,671 ST2301 Seal Beach Blvd at North Gate Road Improvements (PMRF/CRSSA) 75,000 470,000 (144,149) 400,851 - - - - - 400,851 545,000 O-ST-4 Annual ADA Improvements - Public R/W 50,000 115,000 (121,225) 43,775 150,000 - - - - 193,775 315,000 Total Gas Tax - 210 738,671 755,000 (461,812) 1,031,859 2,200,000 520,000 520,000 520,000 520,000 5,311,859 5,773,671 Measure M2 - 211
STO1 Annual Slurry Seal Program 200,000 1,308,254 (962,433) 545,821 100,000 250,000 250,000 250,000 250,000 1,645,821 2,608,254 STO2 Annual Local Paving Program 400,000 - (43,346) 356,654 - - - - - 356,654 400,000 O-ST-4 Annual ADA Improvements - Public R/W 150,000 74,601 (179,082) 45,519 150,000 150,000 150,000 150,000 645,519 824,601 O-ST-6 Citywide Traffic Signal Improvement Program 200,000 814,643 (814,643) 200,000 - 75,000 75,000 75,000 75,000 500,000 1,314,643 ST1811 Lampson Bike Trail Gap Closure Project 1,100,000 - (1,095,858) 4,142 - - - - - 4,142 1,100,000 ST2301 Seal Beach Blvd at North Gate Road Improvements (PMRF/CRSSA) 250,000 - (132,830) 117,170 - - - - - 117,170 250,000 ST2602 Bridge Inspection - - - - 137,027 - - - - 137,027 137,027 Total Measure M2 - 211 2,300,000 2,197,498 (3,228,192) 1,269,306 237,027 475,000 475,000 475,000 475,000 3,406,333 6,634,525 Seal Beach Cable - 214
BG2504 Council Chambers Improvements 160,000 - - 160,000 400,000 - - - 560,000 560,000 Total Seal Beach Cable - 214 160,000 - - 160,000 - 400,000 - - - 560,000 560,000 Citywide Grants - 217
BG2501 North Seal Beach Community Center - - - - - - -
BG2505 North Seal Beach Community Center Phase 2 250,000 - - 250,000 200,000 - - - - 450,000 450,000 BG2603 Citywide Non-Functional Turf Removal - - - - 270,000 - - - - 270,000 270,000 SD2501 San Gabriel River Trash Mitigation Initiative 525,000 - (449,269) 75,731 1,000,000 - - - - 1,075,731 1,525,000 SD2502 2024 Environmental Clean Up - Galleon Way 584,940 - - 584,940 - - - - - 584,940 584,940 SD2601 CPE Stormwater Infrastructure Project - - - - 1,092,000 - - - - 1,092,000 1,092,000 SD2602 2025 Environmental Clean Up - Fifth Street - - - - 600,000 - - - - 600,000 600,000 ST1809 OCTA 405 Widening Co-OP Project 120,600 870,000 (762,324) 228,276 - - - - - 228,276 990,600 ST1811 Lampson Bike Trail Gap Closure Project - - - - - - - - ST2109 Seal Beach Blvd Traffic Signal Synchronization - - - - - - - - - ST2301 Seal Beach Blvd at North Gate Road Improvements (PMRF/CRSSA) - - - - - - - - Total Citywide Grants - 217 1,480,540 870,000 (1,211,593) 1,138,947 3,162,000 - - - - 4,300,947 5,512,540 FY 2027-2031
260
5-YEAR CAPITAL IMPROVEMENT PROGRAM As of 4/30/26 As of 4/30/26 Funding Source
Appropriations
Based on
Available Incode
Information
(2021)
Budget
Adjustment
Increase /
(Decrease)
Project
Expenditures as
of 04/30/26
Carryover
FY 2025-26
Proposed
Budget
FY 2026-27
Proposed
Budget
FY 2027-28
Proposed
Budget
FY 2028-29
Proposed
Budget
FY 2029-30
Proposed
Budget
FY 2030-31
Five Year
Budget
Total
Estimated
Project
Budget
FY 2027-2031

PROPRIETARY FUNDS
Water Capital Improvement - 501*
O-WT-1 Water Infrast. Replacement & Compliance Program - - - - 500,000 500,000 500,000 500,000 500,000 2,500,000 2,500,000 WT0904 Beverly Manor Water Pump Station Rehabilitation 1,200,000 161,976 (1,298,976) 63,000 - 4,000,000 4,000,000 - - 8,063,000 9,361,976 WT1103 Lampson Avenue East Transmission Main Improvement - - - - - - - - 200,000 200,000 200,000 WT1603 Bolsa Chica Well Rehabilitation 600,000 765,135 (365,135) 1,000,000 - 3,000,000 - - - 4,000,000 4,365,135 WT1704 Lampson Ave Transmission Main Repl. (to Seal Beach Blvd) 1,300,000 (1,300,000) - - - - 300,000 3,000,000 - 3,300,000 3,300,000 WT1801 SCADA Improvement Upgrade Project 100,000 230,000 (165,042) 164,958 - 50,000 50,000 50,000 50,000 364,958 530,000 WT1902 Lampson Well Head Treatment 100,000 8,496,959 (557,272) 8,039,687 - - - - 8,039,687 8,596,959 WT2001 Advanced Metering Infrastructure 70,000 (24,908) (45,092) - 500,000 2,000,000 1,540,000 - - 4,040,000 4,085,092 WT2102 College Park East Waterline Improvements - - - - - - 200,000 2,000,000 - 2,200,000 2,200,000 WT2103 LCWA Watermain Lining 280,000 40,000 (294,072) 25,928 3,700,000 - - - - 3,725,928 4,020,000 WT2207 I-405 Waterline Relocation 219,515 30,485 (200,524) 49,476 - - - - - 49,476 250,000 WT2301 College Park West Water System Improvements - - - - - - - 200,000 2,000,000 2,200,000 2,200,000 WT2401 Seal Way Sewer/Water Upgrade - - - - 150,000 2,000,000 - - - 2,150,000 2,150,000 WT2701 Navy Reservoir Rehabilitiation - - - - 2,000,000 - - - 2,000,000 2,000,000 WTXXXX Leisure World Well Reestablishment - - - - - 1,000,000 3,000,000 2,000,000 - 6,000,000 6,000,000 SS1902 6th Street Alley Water/Sewer Replacement 700,000 (598,494) (101,506) - - 2,000,000 - - 2,000,000 2,101,506 Total Water Capital Improvement - 501 4,569,515 7,801,153 (3,027,619) 9,343,049 6,850,000 14,550,000 9,590,000 7,750,000 2,750,000 48,083,049 53,860,668 Sewer Capital Improvement - 503* -
SS1902 6th Street Alley Water/Sewer Replacement 700,000 (583,285) (116,715) - - 2,600,000 - - - 2,600,000 2,716,715 SS1903 Pump Station 35 Upgrades 400,000 1,700,000 (1,731,568) 368,432 - - - - - 368,432 2,100,000 SS2303 Sunset Aquatic Park Pump Station Improvments - - - - 2,700,000 - - - - 2,700,000 2,700,000 SS2204 Boeing Pump Station Improvements - - - - - 200,000 1,500,000 - - 1,700,000 1,700,000 O-SS-2 Sewer Mainline Improvement Program 500,000 1,100,000 (16,762) 1,583,238 - - 500,000 500,000 500,000 3,083,238 3,100,000 WT1801 SCADA Improvement Upgrade Project 100,000 200,000 (193,302) 106,698 100,000 50,000 50,000 50,000 50,000 406,698 600,000 WT2401 Seal Way Sewer/Water Upgrade - - - - 150,000 2,000,000 - - - 2,150,000 2,150,000 SSXXXX Pump Station 35 Upgrades Phase 2 - - - - - - 300,000 3,000,000 - 3,300,000 3,300,000 SSXXXX Adolfo Lopez Pump Station & Forecement Upgrade - - - - - - - 200,000 2,500,000 2,700,000 2,700,000 SSXXXX 1st Street Pump Station & Forcemain Upgrade - - - - - - - 150,000 550,000 700,000 700,000 Total Sewer Capital Improvement - 503 1,700,000 2,416,715 (2,058,347) 2,058,368 2,950,000 4,850,000 2,350,000 3,900,000 3,600,000 16,108,368 21,766,715 Total 5-Year Capital Improvement Program $ 19,212,918 $ 24,093,612 $ (18,737,683) $ 24,568,847 $ 23,893,640 $ 26,382,000 $ 16,648,000 $ 14,834,000 $ 9,070,000 $ 109,046,487 $ 134,333,215 *Water Enterprise-funded capital improvement projects is contingency upon debt issuance pursant to the September 2025 approved rate study. *Sewer Enterprise-funded capital improvement projects is contingency upon debt issuance pursant to the September 2025 approved rate study. 261

CAPITAL PROJECT INFORMATION SHEET
Project Category Buildings & Facilities PROJECT No. BG2003 Project Name Lifeguard Headquarters/PD Substation ROUGH ORDER OF MAGNITUDE $15,000,000 Project Manager Iris Lee, Director of Public Works WORKED PERFORMED BY Contract Location Lifeguard Headquarters/PD Substation PROJECT STATUS Concept Priority High ALTERNATE FUNDING SOURCE TBD
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
General - 101 3,988,534 $ $ 5,292,805 $ - $ - $ - $ - 9,281,339 $ Special Proj - 103 $ 199,045 $ - $ - $ - $ - $ - $ 199,045 TOTAL $ 4,187,579 $ 5,292,805 $ - $ - $ - $ - 9,480,384 $ FY 26-27 Budget
Design $ 2,000,000 $ - $ - $ - $ - $ - 2,000,000 $
Construction $ 2,187,579 $ 5,292,805 $ - $ - $ - $ - $ 7,480,384 TOTAL $ 4,187,579 $ 5,292,805 $ - $ - $ - $ - 9,480,384 $ Expenditures as of 04/30/26
Design & Permitting $ 54,496
Construction $ -
TOTAL $ 54,496
Map Picture
FY 2026-27
Lifeguard Headquarters/PD Substation
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
A facility needs assessment completed in 2020 determined that the existing Lifeguard Headquarters/PD Substation has reached the end of its useful life. During the 2025 Strategic Planning Meeting, the demolition and reconstruction of the facility was identified as a City priority, and the City has elected to proceed with the design and permitting phase of the project.

Due to the specialized nature of vertical coastal construction, the City anticipates utilizing professional consulting services to support planning, design, environmental coordination, permitting, and related technical services associated with the project.

A preliminary rough order of magnitude (ROM) project cost of approximately $15 million has been identified; however, the estimate will continue to be refined as the project scope is further developed and market conditions are evaluated. 262

CAPITAL PROJECT INFORMATION SHEET
Project Category Buildings & Facilities PROJECT No. BG2401 Project Name Revitalization Plan TOTAL PROJECT COST $3,130,000 Project Manager Barbara Arenado, Finance Director WORKED PERFORMED BY Contract Location Citywide PROJECT STATUS In Progress
Priority High ALTERNATE FUNDING SOURCE None
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
General - 101 $ 1,384,566 $ 250,000 $ - $ - $ - $ - $ 1,634,566 TOTAL $ 1,384,566 $ 250,000 $ - $ - $ - $ - 1,634,566 $ FY 26-27 Budget
Design $ - $ - $ - $ - $ - $ - $ -
Implementation $ 1,384,566 $ 250,000 $ - $ - $ - $ - $ 1,634,566 TOTAL $ 1,384,566 $ 250,000 $ - $ - $ - $ - 1,634,566 $ Expenditures as of 04/30/26
Special Projects* $ 1,495,434
TOTAL $ 1,495,434
*Non-recurring special projects
FY 2026-27
Revitalization Plan
FY 2026-27 - FY 2030-31

DESCRIPTION
City Council adopted programs and projects for City-wide enhancements under the one-time Revitalization Fund which includes: West End Pump Station, Fleet Management, OCTA Grant - ECP Project X, Operational Assessment, Grant Writing, Citywide IT Master Plan Review, License Plate Reader, CDTFA Fees, PD Generator Bypass, Personnel MOU Allocation, and Business License Study, FY 2026- 27 Includes the addition of a one-time CalPERS additional discretionary payment to fund pensions.

Map Picture
263

CAPITAL PROJECT INFORMATION SHEET
Project Category Buildings & Facilities PROJECT No. BG2504 Project Name Council Chambers Improvements ROUGH ORDER OF MAGNITUDE $1,560,000 Project Manager Kevin Edwards, IT Manager & Iris Lee, Director of PW WORKED PERFORMED BY Contract Location City Hall Council Chambers PROJECT STATUS Construction Priority Medium ALTERNATE FUNDING SOURCE
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
General - 101 $ - $ - $ 1,000,000 $ - $ - $ - $ 1,000,000 SB Cable - 214 $ 160,000 $ - $ 400,000 $ - $ - $ - $ 560,000 TOTAL $ 160,000 $ - $ 1,400,000 $ - $ - $ - $ 1,560,000 FY 26-27 Budget
Design $ 16,000 $ - $ - $ - $ - $ - $ 16,000
Construction $ 144,000 $ - $ 1,400,000 $ - $ - $ - $ 1,544,000 TOTAL $ 160,000 $ - $ 1,400,000 $ - $ - $ - $ 1,560,000 Expenditures as of 04/30/26
Design & Permitting $ -
Construction $ -
Construction Support $ -
TOTAL $ -
FY 2026-27
Council Chambers Improvements
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
Map Picture
The City Council Chambers requires modernization improvements to enhance functionality, accessibility.

The project is being implemented in two phases. Phase 1 began in FY 2025/26 and is currently underway. This phase includes upgrades to the audio/visual systems and related technology infrastructure to improve the broadcasting, recording, and communication of official City meetings to the public. This is being completed by contract forces.

Phase 2 is planned and will focus on broader interior and operational improvements within the Council Chambers. Anticipated work includes enhancements to technology systems, acoustical improvements to improve sound clarity, lighting upgrades, replacement or refurbishment of flooring, reconfiguration of the room layout to improve functionality and use of space, and updates to furnishings to improve comfort, efficiency, and overall usability of the facility. It is anticipated that Phase 2 will be completed by contract forces.

SB Cable &
General Fund
264

CAPITAL PROJECT INFORMATION SHEET
Project Category Buildings & Facilities PROJECT No. BG2505 Project Name North Seal Beach Community Center Phase 2 ANTICIPATED PROJECT COST $562,500 Project Manager Kathryne Cho, City Engineer WORKED PERFORMED BY Contract Location North Seal Beach Community Center PROJECT STATUS Planned Priority Medium ALTERNATE FUNDING SOURCE
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
General - 101 $ - 112,500 $ $ - $ - $ - $ - $ 112,500
Grants - 217 $ 250,000 $ 200,000 $ - $ - $ - $ - $ 450,000 TOTAL $ 250,000 $ 312,500 $ - $ - $ - $ - 562,500 $
FY 26-27 Budget
Design $ - $ - $ - $ - $ - $ - $ -
Construction $ 250,000 $ 312,500 $ - $ - $ - $ - $ 562,500 TOTAL $ 250,000 $ 312,500 $ - $ - $ - $ - 562,500 $
Expenditures as of 04/30/26
Design & Permitting $ -
Construction $ -
Construction Support $ -
TOTAL $ -
FY 2026-27
North Seal Beach Community Center Phase 2
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
Grant &
General
This Phase 2 project will continue the rehabilitation and modernization of the North Seal Beach Community Center through a series of interior and facility improvements that expand upon the original scope of work completed under Phase 1.

Anticipated improvements include upgrades to the men’s restroom, replacement or refurbishment of flooring within the main room, hallway, and kitchen areas, office patching and painting, ceiling tile replacement, installation of updated entry signage, and upgrades to the building’s air conditioning system.

Similar to Phase 1, the work is anticipated to consist primarily of maintenance-oriented “remove and replace” improvements, and formal engineering design services are not currently anticipated. Construction activities are expected to be completed by contract forces.

The project is anticipated to be funded primarily through a recently awarded Community Development Block Grant (CDBG), with the required matching contribution to be funded through the City’s General Fund. 265

CAPITAL PROJECT INFORMATION SHEET
Project Category Buildings & Facilities PROJECT No. BG2601 Project Name City Hall Staircase Replacement ANTICIPATED PROJECT COST $300,000 Project Manager Wendy Ha, Assistant Engineer WORKED PERFORMED BY Contract Location City Hall PROJECT STATUS Planned
Priority High ALTERNATE FUNDING SOURCE None
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
General - 101 $ - $ 300,000 $ - $ - $ - $ - $ 300,000
TOTAL $ - 300,000 $ $ - $ - $ - $ - 300,000 $
FY 26-27 Budget
Design $ - 30,000 $ $ - $ - $ - $ - $ 30,000
Construction $ - $ 270,000 $ - $ - $ - $ - $ 270,000
TOTAL $ - 300,000 $ $ - $ - $ - $ - 300,000 $
Expenditures as of 04/30/26
Design & Permitting $ -
Construction $ -
Construction Support $ -
TOTAL $ -
FY 2026-27
City Hall Staircase Replacement
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
Phase 1 of the project included a structural assessment of the City Hall staircase and rehabilitation work within the lower-level interior storage room. Improvements included replacement of deteriorated wood framing, installation of new plywood at the ceiling/subfloor areas, and application of sealant measures intended to protect and preserve the structure. The assessment and rehabilitation work were completed through contract forces.

Phase 2 is planned for FY 26/27 and will involve the demolition and full replacement of the existing staircase system, including the structural columns attached to the building. The project is intended to restore the long-term structural integrity of the City Hall staircase while improving accessibility and bringing the facility into compliance with current ADA and California Building Code requirements.

Design and construction services are anticipated to be completed through contract forces, with overall project administration and oversight provided by the City.
266

CAPITAL PROJECT INFORMATION SHEET
Project Category Buildings & Facilities PROJECT No. BG2602 Project Name Facilities Assessment ANTICIPATED PROJECT COST $250,000 Project Manager Kathryne Cho, City Engineer WORKED PERFORMED BY Contract Location Citywide PROJECT STATUS Planned
Priority Medium ALTERNATE FUNDING SOURCE None
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
General - 101 $ - $ 250,000 $ - $ - $ - $ - $ 250,000
TOTAL $ - 250,000 $ $ - $ - $ - $ - 250,000 $
FY 26-27 Budget
Assessment $ - $ 250,000 $ - $ - $ - $ - $ 250,000
TOTAL $ - 250,000 $ $ - $ - $ - $ - 250,000 $
Expenditures as of 04/30/26
Design & Permitting $ -
Construction $ -
Construction Support $ -
TOTAL $ -
FY 2026-27
Facilities Assessment
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
Map Picture
Conduct condition assessments of City buildings and infrastructure to evaluate structural condition, operational functionality, safety considerations, and regulatory compliance associated with the aging of City facilities. The assessments will identify deficiencies, establish repair and replacement priorities, and develop planning-level cost estimates for future maintenance and capital improvement needs.

The results of the assessments will support long-term facility planning, asset management, budgeting, and risk mitigation efforts. The City anticipates retaining a specialized consultant to perform the independent evaluations and provide technical recommendations. 267

CAPITAL PROJECT INFORMATION SHEET
Project Category Buildings & Facilities PROJECT No. BG2603 Project Name Citywide Non-Functional Turf Removal ANTICIPATED PROJECT COST $270,000 Project Manager Joe Talarico, Public Works Superintendent WORKED PERFORMED BY Contract Location Citywide PROJECT STATUS Funding
Priority Medium ALTERNATE FUNDING SOURCE Grant
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
Grants - 217 $ - $ 270,000 $ - $ - $ - $ - $ 270,000
TOTAL $ - 270,000 $ $ - $ - $ - $ - 270,000 $
FY 26-27 Budget
Design $ - $ - $ - $ - $ - $ - $ -
Construction $ - $ 270,000 $ - $ - $ - $ - $ 270,000
TOTAL $ - 270,000 $ $ - $ - $ - $ - 270,000 $
Expenditures as of 04/30/26
Design & Permitting $ -
Construction $ -
Construction Support $ -
TOTAL $ -
FY 2026-27
Citywide Non-Functional Turf Removal
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
The project will replace existing non-functional turf at several highly visible community locations, including the Seal Beach Tennis and Pickleball Center, the First Street and Pacific Coast Highway (PCH) entry sign area, and the Marina Drive and Central Avenue entry sign location. These landscaped areas are considered non-functional turf, as they primarily serve decorative purposes and are not utilized for recreation or other active uses.

The project is being undertaken in anticipation of compliance with Assembly Bill 1572 (AB 1572), which will prohibit the use of potable water for irrigation of non-functional turf on public properties. Improvements are anticipated to include removal of existing ornamental turf, installation of drought-tolerant and water-efficient landscaping, and modifications to the irrigation systems to support long-term water conservation objectives while maintaining the visual character and appearance of key community entry points.

Through the Municipal Water District of Orange County (MWDOC), the City has received rebate funding to support turf removal, landscape conversion, and irrigation improvements. Solicitation for landscape design and construction services is anticipated to begin in FY 2026/27.
268

CAPITAL PROJECT INFORMATION SHEET
Project Category Buildings & Facilities PROJECT No. BGXXXX Project Name EV Infrastructure Improvements ROUGH ORDER OF MAGNITUDE $800,000 Project Manager Sean Low, Deputy Public Works Director WORKED PERFORMED BY Contract Location Citywide PROJECT STATUS Planned
Priority Medium ALTERNATE FUNDING SOURCE None
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
General - 101 $ - $ - $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 800,000 TOTAL -$ -$ 200,000 $ $ 200,000 $ 200,000 $ 200,000 $ 800,000 FY 26-27 Budget
Design -$ -$ 20,000 $ $ 20,000 $ 20,000 $ 20,000 $ 80,000 Construction $ - $ - $ 180,000 $ 180,000 $ 180,000 $ 180,000 $ 720,000 TOTAL -$ -$ 200,000 $ $ 200,000 $ 200,000 $ 200,000 $ 800,000 Expenditures as of 04/30/26
Design & Permitting -$
Construction -$
Construction Support $ -
TOTAL -$
FY 2026-27
EV Infrastructure Improvements
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
In response to evolving State regulations and policies related to zero-emission vehicle (ZEV) adoption, the City is planning for the phased design, installation, and expansion of electric vehicle (EV) charging infrastructure at various City facilities and operational locations. Charging infrastructure is anticipated to be strategically deployed to support municipal fleet operations and future operational needs.

The project is intended to support the City’s long-term transition toward cleaner transportation technologies, reduce greenhouse gas emissions where feasible, and prepare City facilities for increasing EV demand and future regulatory requirements.

The City is currently evaluating a fleet transition strategy that considers operational constraints, including the availability and capabilities of EVs needed to support the City’s diverse municipal functions, including both safety and non-safety operations. The transition strategy will also evaluate infrastructure requirements, electrical capacity considerations, operational impacts, funding opportunities, and longterm financial implications. Project scope, implementation strategies, and associated costs will continue to be refined as the evaluation and planning efforts progress.
269

CAPITAL PROJECT INFORMATION SHEET
Project Category Buildings & Facilities PROJECT No. BGXXXX Project Name Safety Radio Updates ROUGH ORDER OF MAGNITUDE $1,200,000 Project Manager Captain Michael Ezroj, Police Department WORKED PERFORMED BY Contract Location Citywide PROJECT STATUS Planned
Priority Medium ALTERNATE FUNDING SOURCE None
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
General - 101 $ - $ - $ 400,000 $ 400,000 $ 400,000 $ - $ 1,200,000 TOTAL $ - $ - 400,000 $ $ 400,000 $ 400,000 $ - 1,200,000 $ FY 26-27 Budget
Design $ - $ - $ - $ - $ - $ - $ -
Implementation $ - $ - $ 400,000 $ 400,000 $ 400,000 $ - $ 1,200,000 TOTAL $ - $ - 400,000 $ $ 400,000 $ 400,000 $ - 1,200,000 $ Expenditures as of 04/30/26
Design & Permitting $ -
Construction $ -
Construction Support $ -
TOTAL $ -
FY 2026-27
Safety Radio Updates
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
This project funds the replacement of existing 800 MHz portable radios for the Seal Beach Police Department, Marine Safety Division and Public Works with updated models. The current APX 6000 radios will be unsupported by Motorola, and the manufacturer will no longer produce replacement parts. Replacing the radios now ensures continued interoperability with the County system, maintains reliable emergency communications, and supports uninterrupted public safety operations citywide, including patrol, marine response, and special events.

Map
270

CAPITAL PROJECT INFORMATION SHEET
Project Category Beach & Pier PROJECT No. BP2301
Project Name River's End Restroom Restoration ROUGH ORDER OF MAGNITUDE $300,000 Project Manager Wendy Ha, Assistant Engineer WORKED PERFORMED BY Contract Location 1st Street Parking Lot/Beach PROJECT STATUS Planned Priority Low ALTERNATE FUNDING SOURCE None
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
Tidelands - 106 $ - $ - $ 300,000 $ - $ - $ - $ 300,000 TOTAL $ - $ - 300,000 $ $ - $ - $ - 300,000 $
FY 26-27 Budget
Design $ - $ - 60,000 $ $ - $ - $ - $ 60,000
Construction $ - $ - $ 240,000 $ - $ - $ - $ 240,000
TOTAL $ - $ - 300,000 $ $ - $ - $ - 300,000 $
Expenditures as of 04/30/26
Design & Permitting $ -
Construction $ -
Construction Support $ -
TOTAL $ -
FY 2026-27
River's End Restroom Restoration
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
The River’s End restroom facility experiences high public use due to its proximity to the beach and surrounding recreational areas. Over time, the facility has experienced deterioration and requires comprehensive rehabilitation and modernization improvements to extend its useful life and improve overall functionality.

The project is anticipated to include replacement and rehabilitation of concrete surfaces, upgrades to plumbing fixtures and related systems, electrical improvements to enhance lighting and safety, and ventilation system upgrades to improve air circulation and user comfort. The improvements are intended to enhance the overall condition, reliability, cleanliness, and usability of the facility for residents and visitors.

The City anticipates retaining a design consultant to evaluate the existing mechanical, electrical, and plumbing systems and develop recommendations for rehabilitation and system upgrades. The overall project scope and associated improvements will continue to be refined upon completion of the facility evaluations and receipt of the consultant’s recommendations.

Construction activities are anticipated to be completed through contract forces, with overall project management and administration provided by the City.
271

CAPITAL PROJECT INFORMATION SHEET
Project Category Beach & Pier PROJECT No. BP2402
Project Name 8th/10th Street Parking Lot & ADA Ramps ANTICIPATED PROJECT COST $1,500,000 Project Manager David Spitz, Associate Engineer WORKED PERFORMED BY Contract Location 8th & 10th Street Beach Lot PROJECT STATUS Design Priority Medium ALTERNATE FUNDING SOURCE None
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
General - 101 $ 761,051 $ - $ - $ - $ - $ - $ 761,051
Tidelands - 106 $ 698,691 $ - $ - $ - $ - $ - $ 698,691 TOTAL $ 1,459,742 $ - $ - $ - $ - $ - $ 1,459,742
FY 26-27 Budget
Design $ 180,943 $ - $ - $ - $ - $ - $ 180,943
Construction $ 1,278,799 $ - $ - $ - $ - $ - $ 1,278,799 TOTAL $ 1,459,742 $ - $ - $ - $ - $ - $ 1,459,742
Expenditures as of 04/30/26
Design & Permitting $ 40,258
Construction $ -
Construction Support $ -
TOTAL $ 40,258
FY 2026-27
8th/10th Street Parking Lot & ADA Ramps
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
The 8th Street and 10th Street Parking Lots have experienced pavement deterioration over time and require resurfacing and accessibility improvements to maintain functionality and enhance public access to the beachfront area and surrounding amenities.

The project is anticipated to include asphalt resurfacing of both parking lots to improve pavement condition, durability, and overall user experience. Planned improvements also include ADA-related upgrades such as accessible parking spaces, curb ramps, and accessible pathways to improve compliance and accessibility for all visitors. In addition, the project will enhance pedestrian connectivity and access between the parking lots and Eisenhower Park.

The proposed project layout and improvements are being coordinated with and take into consideration the potential future reconstruction of the Lifeguard Headquarters/PD Substation facility.

Design plans are currently being prepared by a consultant, with Coastal Development Permit coordination and processing occurring concurrently. At the time of budget preparation, the design effort is approximately 50 percent complete.

Construction activities are anticipated to be completed through contract forces, with overall project management and administration provided by the City. The project is anticipated to be funded through Tidelands funds. 272

CAPITAL PROJECT INFORMATION SHEET
Project Category Beach & Pier PROJECT No. BP2501
Project Name Tidelands Facility Security Systems Upgrade ANTICIPATED PROJECT COST $70,000 Project Manager Kevin Edwards, IT Manager WORKED PERFORMED BY Contract Location Citywide PROJECT STATUS Implementation
Priority Medium ALTERNATE FUNDING SOURCE None
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
Tidelands - 106 $ 70,000 $ - $ - $ - $ - $ - $ 70,000
TOTAL $ 70,000 $ - $ - $ - $ - $ - $ 70,000
FY 26-27 Budget
Design $ - $ - $ - $ - $ - $ - $ -
Implementation $ 70,000 $ - $ - $ - $ - $ - $ 70,000
TOTAL $ 70,000 $ - $ - $ - $ - $ - $ 70,000
Expenditures as of 04/30/26
Design & Permitting $ -
Construction $ -
Construction Support $ -
TOTAL $ -
FY 2026-27
Tidelands Facility Security Systems Upgrade
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
This project will expand and upgrade security systems at various City facilities to improve safety and monitoring. Key improvements include expanding digital door access systems for better control over building entry and replacing outdated panic alarm systems for faster emergency response. These upgrades will strengthen the City's security infrastructure, ensuring a safer environment and better protection of assets. The goal is to enhance surveillance, improve emergency response, and provide a reliable security network across the City.

Map Picture
273

CAPITAL PROJECT INFORMATION SHEET
Project Category Beach & Pier PROJECT No. BP2502
Project Name Pier Abutment Structural Analysis / Phase 2 Rehabilitation ANTICIPATED PROJECT COST $668,000 Project Manager Kathryne Cho, City Engineer WORKED PERFORMED BY Contract Location Seal Beach Pier PROJECT STATUS Design
Priority High ALTERNATE FUNDING SOURCE None
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
Tidelands - 106 $ 558,611 $ 100,000 $ - $ - $ - $ - $ 658,611 TOTAL $ 558,611 $ 100,000 $ - $ - $ - $ - $ 658,611
FY 26-27 Budget
Structural Analysis $ 60,000 $ - $ - $ - $ - $ 60,000
Design $ 70,000 $ - $ - $ - $ - $ 70,000
Construction $ 428,611 $ 100,000 $ - $ - $ - $ - $ 528,611 TOTAL $ 558,611 $ 100,000 $ - $ - $ - $ - $ 658,611
Expenditures as of 04/30/26
Design & Permitting $ 9,389
Construction $ -
Construction Support $ -
TOTAL $ 9,389
FY 2026-27
Pier Abutment Structural Analysis / Phase 2 Rehabilitation FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
Phase 1 of the project included rehabilitation of the exterior concrete surfaces of the Seal Beach Pier concrete abutment, also referred to as the Pier Base. Improvements included patching and repair of deteriorated concrete areas exhibiting cracking and spalling, as well as application of a new exterior epoxy coating system intended to protect and preserve the structure. Phase 1 of the project has been completed.

Phase 2 of the project is intended to address deficiencies identified through a structural analysis of the Pier Base. Anticipated improvements may include structural repairs and reinforcement of damaged or deteriorated beams, supports, foundations, and other structural elements necessary to maintain the integrity and long-term serviceability of the facility. Additional rehabilitation measures may also be incorporated to improve durability and extend the useful life of the structure in the coastal environment.

The project is intended to preserve the long-term structural stability and functionality of the Seal Beach Pier Base for continued public use and access. Phase 2 is anticipated to be funded through General Tidelands funds.

Design services for Phase 2 are currently being performed by a consultant. Construction activities are anticipated to be completed through contract forces, with overall project management and administration provided by the City. 274

CAPITAL PROJECT INFORMATION SHEET
Project Category Beach & Pier PROJECT No. BP2601
Project Name Lifeguard Tower Replacement ROUGH ORDER OF MAGNITUDE $189,000 Project Manager Nick Bollin, Marine Safety Lieutenant WORKED PERFORMED BY Contract Location City Beach PROJECT STATUS Planned
Priority Low ALTERNATE FUNDING SOURCE None
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
Tidelands - 106 -$ $ - $ 62,000 $ 63,000 $ 64,000 $ - $ 189,000 TOTAL -$ $ - $ 62,000 $ 63,000 $ 64,000 $ - $ 189,000
FY 26-27 Budget
Construction -$ $ - $ 62,000 $ 63,000 $ 64,000 $ - $ 189,000 TOTAL -$ $ - $ 62,000 $ 63,000 $ 64,000 $ - $ 189,000
Expenditures as of 04/30/26
Design & Permitting -$
Construction -$
Construction Support -$
TOTAL -$
FY 2026-27
Lifeguard Tower Replacement
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
The Lifeguard Tower Replacement Program is intended to replace seven aging lifeguard towers along the beach over the coming years in order to maintain public safety operations, address structural deterioration, and support compliance with current coastal and operational standards. The program is intended to improve the reliability and functionality of beach safety infrastructure while reducing ongoing maintenance needs associated with aging facilities.

Replacement priorities will be based on tower condition, operational coverage needs, and overall lifecycle considerations. The phased implementation approach is intended to minimize disruptions to beach operations and public access while supporting long-term planning and responsible use of available funding resources.

The towers are anticipated to be constructed through contract forces with experience in specialized coastal and public safety support facilities. Program implementation is anticipated to begin in future fiscal years, with a preliminary planning-level cost estimate of approximately $189,000. Project costs and implementation timing will continue to be refined based on scope development, operational needs, and market conditions at the time of construction. 275

CAPITAL PROJECT INFORMATION SHEET
Project Category Buildings & Facilities PROJECT No. O-BG-1 Project Name Citywide ADA and Facilities Improvements ANTICIPATED ON-GOING BUDGET On-Going Project Manager Kathryne Cho, City Engineer WORKED PERFORMED BY Contract Location Citywide PROJECT STATUS On-Going
Priority High ALTERNATE FUNDING SOURCE None
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
General - 101 $ 268,952 $ 450,000 $ 950,000 $ 650,000 $ 650,000 $ 650,000 $ 3,618,952 Special Proj. - 103 $ 25,000 -$ -$ -$ -$ -$ $ 25,000
TOTAL $ 293,952 $ 450,000 $ 950,000 $ 650,000 $ 650,000 $ 650,000 $ 3,643,952 Expenditures
Design -$ $ 70,000 $ 95,000 $ 65,000 $ 65,000 $ 65,000 $ 360,000 Construction $ 293,952 $ 380,000 $ 855,000 $ 585,000 $ 585,000 $ 585,000 $ 3,283,952 TOTAL $ 293,952 $ 450,000 $ 950,000 $ 650,000 $ 650,000 $ 650,000 $ 3,643,952 Expenditures as of 04/30/26
Design & Permitting -$
Construction $ 106,048
Construction Support -$
TOTAL $ 106,048
FY 2026-27
Citywide ADA and Facilities Improvements
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
This ongoing ADA and Facilities Improvement Program supports implementation of the City’s ADA Transition Plan and related facility improvement efforts in order to improve accessibility, functionality, safety, and overall facility conditions throughout the City. In accordance with California Code of Regulations Title 24 and the Americans with Disabilities Act (ADA) of 1990, the program is intended to identify and remove physical and programmatic barriers within publicly funded facilities and public spaces.

Improvements may include upgrades to building entrances, restrooms, parking areas, signage, pedestrian pathways, HVAC systems, facility infrastructure, parking lot rehabilitation, and related renovations at City facilities, including Police Department Headquarters and City Hall. The program also supports ongoing facility assessments and infrastructure improvement efforts necessary to maintain safe, accessible, and functional public facilities.

As an ongoing capital and maintenance program, and depending on the specific project scope, design and construction activities are anticipated to be completed through a combination of in-house staff efforts and contract services, with overall program administration provided by the City.
276

CAPITAL PROJECT INFORMATION SHEET
Project Category Parks PROJECT No. O-PR-1
Project Name Parks Improvement Program ANTICIPATED ON-GOING BUDGET On-Going Project Manager Wendy Ha, Assistant Engineer WORKED PERFORMED BY Contract Location Citywide PROJECT STATUS On-Going
Priority Medium ALTERNATE FUNDING SOURCE None
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
General - 101 $ 108,741 $ 150,000 $ 900,000 $ 625,000 $ 550,000 $ 550,000 $ 2,883,741 TOTAL $ 108,741 $ 150,000 $ 900,000 $ 625,000 $ 550,000 $ 550,000 $ 2,883,741 Expenditures
Design -$ -$ $ 100,000 -$ -$ -$ $ 100,000
Construction $ 108,741 $ 150,000 $ 800,000 $ 625,000 $ 550,000 $ 550,000 $ 2,783,741 TOTAL $ 108,741 $ 150,000 $ 900,000 $ 625,000 $ 550,000 $ 550,000 $ 2,883,741 Expenditures as of 04/30/26
Design & Permitting -$
Construction $ 51,259
Construction Support -$
TOTAL $ 51,259
FY 2026-27
Parks Improvement Program
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
This ongoing Parks Improvement Program supports maintenance, rehabilitation, and enhancement of park facilities and recreational amenities throughout the City in order to maintain safe, accessible, and functional public spaces for the community. Improvements may include replacement of playground surfacing, resurfacing of courts, upgrades to play equipment, park lighting, fencing, walkways, benches, and other park-related infrastructure and amenities.

As an ongoing capital and maintenance program, and depending on the specific project scope, design and construction activities are anticipated to be completed through a combination of in-house staff efforts and contract services, with overall program administration provided by the City.
277

CAPITAL PROJECT INFORMATION SHEET
Project Category Sewer System PROJECT No. O-SS-2
Project Name Sewer Mainline Improvement Program ANTICIPATED ON-GOING BUDGET On-Going Project Manager Sean Low, Deputy Public Works Director WORKED PERFORMED BY Contract Location Citywide PROJECT STATUS On-Going
Priority Medium ALTERNATE FUNDING SOURCE
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
Sewer - 503 $ 1,583,238 $ - $ - $ 500,000 $ 500,000 $ 500,000 $ 3,083,238 TOTAL $ 1,583,238 $ - $ - $ 500,000 $ 500,000 $ 500,000 $ 3,083,238 Expenditures
Design/CCTV $ - $ - $ - $ 50,000 $ 50,000
Construction $ 1,583,238 $ - $ - $ 450,000 $ 500,000 $ 500,000 $ 3,033,238 TOTAL $ 1,583,238 $ - $ - $ 500,000 $ 500,000 $ 500,000 $ 3,083,238 Expenditures as of 04/30/26
Design & Permitting $ 16,762
Construction $ -
Construction Support $ -
TOTAL $ 16,762
FY 2026-27
Sewer Mainline Improvement Program
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
Sewer
Enterprise +
Loan
This ongoing Sewer Mainline Improvement Program is intended to rehabilitate and replace aging sewer infrastructure throughout the City in order to maintain system reliability, operational integrity, and regulatory compliance. Many of the City’s sewer pipelines have surpassed their useful life and require ongoing repair, rehabilitation, or replacement to reduce the risk of failures and sanitary sewer overflows.

The program will annually fund a series of sewer infrastructure improvements, allowing the City to coordinate projects efficiently through economies of scale, reduced mobilization costs, streamlined procurement, and consolidated construction activities. Improvements may include sewer mainline lining and replacement, manhole rehabilitation, backup power improvements, and other operational and compliance-related upgrades necessary to maintain reliable wastewater conveyance operations.

As an ongoing capital and maintenance program, design and construction activities are anticipated to be completed through a combination of in-house staff efforts and contract services, with overall program administration provided by the City. 278

CAPITAL PROJECT INFORMATION SHEET
Project Category Streets and Transportation PROJECT No. O-ST-3 Project Name Arterial Street Resurfacing Program ANTICIPATED ON-GOING BUDGET On-Going Project Manager David Spitz, Associate Engineer WORKED PERFORMED BY Contract Location Citywide PROJECT STATUS On-Going
Priority Medium ALTERNATE FUNDING SOURCE None
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
SB1 RMRA - 209 $ 122,909 $ 500,000 $ 1,500,000 $ 1,500,000 $ 100,000 $ 100,000 $ 3,822,909 TOTAL $ 122,909 $ 500,000 $ 1,500,000 $ 1,500,000 $ 100,000 $ 100,000 $ 3,822,909 Expenditures
Design $ 12,291 $ 50,000 $ 150,000 $ 150,000 $ 10,000 $ 10,000 $ 382,291 Construction $ 110,618 $ 450,000 $ 1,350,000 $ 1,350,000 $ 90,000 $ 90,000 $ 3,440,618 TOTAL $ 122,909 $ 500,000 $ 1,500,000 $ 1,500,000 $ 100,000 $ 100,000 $ 3,822,909 Expenditures as of 04/30/26
Design & Permitting $ 125,237
Construction $ 1,421,646
Construction Support $ 30,208
TOTAL $ 1,577,091
FY 2026-27
Arterial Street Resurfacing Program
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
This ongoing Arterial Street Rehabilitation Program is intended to maintain and improve the condition of the City’s major roadway corridors through implementation of the City’s adopted Pavement Management Plan. Arterial streets serve as critical components of the transportation network and experience higher traffic volumes, heavier vehicle loading, and accelerated pavement deterioration over time due to traffic, weather, and aging conditions.

The Pavement Management Plan evaluates roadway conditions and prioritizes rehabilitation needs based on pavement condition, traffic impacts, and long-term maintenance considerations. The program supports resurfacing and rehabilitation of arterial streets in order to improve roadway quality, enhance safety, extend pavement service life, and reduce future repair and reconstruction costs.

Funding is currently allocated through restricted roadway-related funding sources; therefore, eligible improvements must be associated with roadway, transportation, and mobility-related enhancements. On occasion, grant funding opportunities may also be paired with arterial resurfacing projects to help supplement roadway formula funding sources.

While this is an ongoing capital and maintenance program, design services are generally completed through consulting services due to the complexity of larger arterial roadway projects, including associated surveying, traffic coordination, and geotechnical evaluation needs. Construction activities are anticipated to be completed through contract services, with overall program administration provided by the City.
279

CAPITAL PROJECT INFORMATION SHEET
Project Category Streets and Transportation PROJECT No. O-ST-4 Project Name Annual ADA Improvements - Public R/W ANTICIPATED ON-GOING BUDGET On-Going Project Manager Sean Low, Deputy Public Works Director WORKED PERFORMED BY Contract Location Citywide PROJECT STATUS On-Going
Priority High ALTERNATE FUNDING SOURCE None
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
Gas Tax - 210 $ 43,775 $ 150,000 -$ -$ -$ -$ $ 193,775
Measure M2 - 211 $ 45,519 -$ $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 645,519 TOTAL $ 89,294 $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 839,294 Expenditures
Design -$ -$ -$ -$ -$ -$ -$
Construction $ 89,294 $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 839,294 TOTAL $ 89,294 $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 839,294 Expenditures as of 04/30/26
Design & Permitting $ 546
Construction $ 295,644
Construction Support $ 4,117
TOTAL $ 300,307
FY 2026-27
Annual ADA Improvements - Public R/W
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
This ongoing Sidewalk and ADA Improvement Program supports implementation of the City’s sidewalk audit and ADA Transition Plan through replacement and rehabilitation of deteriorated sidewalks, curbs, gutters, and curb ramps. The program is intended to improve accessibility, enhance pedestrian safety, remove mobility barriers, and extend the service life of the City’s concrete infrastructure.

Improvements will prioritize areas exhibiting the greatest deterioration or accessibility deficiencies and will include upgrades to curb ramps and related facilities to improve compliance with current Americans with Disabilities Act (ADA) standards. The program is intended to enhance mobility and accessibility for all users while improving the overall functionality and durability of the public right-ofway.

Funding is currently allocated through restricted roadway-related funding sources; therefore, eligible improvements must be associated with roadway, transportation, and mobility-related enhancements.

As an ongoing capital and maintenance program, design and construction activities are anticipated to be completed through a combination of in-house staff efforts and contract services, with overall program administration provided by the City. 280

CAPITAL PROJECT INFORMATION SHEET
Project Category Streets and Transportation PROJECT No. O-ST-6 Project Name Citywide Traffic Signal Improvement Program ANTICIPATED ON-GOING BUDGET On-Going Project Manager Iris Lee, Director of Public Works WORKED PERFORMED BY Contract Location Citywide PROJECT STATUS On-Going
Priority Medium ALTERNATE FUNDING SOURCE None
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
Measure M2 - 211 $ 200,000 -$ $ 75,000 $ 75,000 $ 75,000 $ 75,000 $ 500,000 TOTAL $ 200,000 -$ $ 75,000 $ 75,000 $ 75,000 $ 75,000 $ 500,000 Expenditures
Design -$ -$ -$ -$ -$ -$ -$
Construct $ 200,000 -$ $ 75,000 $ 75,000 $ 75,000 $ 75,000 $ 500,000 TOTAL $ 200,000 -$ $ 75,000 $ 75,000 $ 75,000 $ 75,000 $ 500,000 Expenditures as of 04/30/26
Design & Permitting $ 108,793
Construction $ 629,322
Construction Support $ 76,528
TOTAL $ 814,643
FY 2026-27
Citywide Traffic Signal Improvement Program
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
This ongoing Traffic Signal and Traffic Management Program is intended to improve the reliability, efficiency, and safety of the City’s transportation system through upgrades to traffic signal infrastructure and traffic management technologies. The program supports modernization of aging traffic signal equipment, improved signal coordination, and enhanced traffic monitoring capabilities to reduce congestion, improve traffic flow, and support safer travel for vehicles, pedestrians, bicyclists, and emergency responders.

The program will annually allocate funds toward traffic signal system upgrades and related transportation technology improvements.

Improvements may include signal controller replacements, pedestrian and bicycle push button upgrades, video detection systems, fiber optic communication infrastructure, emergency vehicle preemption enhancements, backup power improvements, and other operational or regulatory upgrades necessary to maintain system reliability and functionality.

Funding is currently allocated through restricted roadway-related funding sources; therefore, eligible improvements must be associated with roadway, transportation, and mobility-related enhancements.

As an ongoing capital and maintenance program, design and construction activities are anticipated to be completed through a combination of in-house staff efforts and contract services, with overall program administration provided by the City. 281

CAPITAL PROJECT INFORMATION SHEET
Project Category Water System PROJECT No. O-WT-1
Project Name Water Infrastructure Replacement & Compliance Program ANTICIPATED ON-GOING BUDGET $2,500,000 Project Manager Sean Low, Deputy Public Works Director WORKED PERFORMED BY Contract Location Citywide PROJECT STATUS Planned
Priority Low ALTERNATE FUNDING SOURCE
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
Water - 501 $ - $ 500,000 $ 500,000 $ 500,000 $ 500,000 $ 500,000 $ 2,500,000 TOTAL -$ 500,000 $ $ 500,000 $ 500,000 $ 500,000 $ 500,000 $ 2,500,000 FY 26-27 Budget
Design -$ -$ -$ -$ -$ -$ -$
Construction $ - $ 500,000 $ 500,000 $ 500,000 $ 500,000 $ 500,000 $ 2,500,000 TOTAL -$ 500,000 $ $ 500,000 $ 500,000 $ 500,000 $ 500,000 $ 2,500,000 Expenditures as of 04/30/26
Design & Permitting -$
Construction -$
Construction Support $ -
TOTAL -$
FY 2026-27
Water Infrastructure Replacement & Compliance Program
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
Water
Enterprise +
Loan
This ongoing Water Infrastructure Replacement and Compliance Program is intended to fund a series of water system upgrades throughout the City in order to improve system reliability, address aging infrastructure, and respond to evolving regulatory requirements.

By grouping improvements into a consolidated program, the City can improve efficiency through economies of scale, reduced mobilization costs, streamlined procurement, and coordinated construction activities.

This program allocations $500k annually toward replacement and rehabilitation of aging water infrastructure and implementation of compliance-related upgrades. Improvements may include water main replacements, valve upgrades, emergency interconnections, backup power improvements, water conservation-related projects, and other operational and regulatory improvements necessary to maintain system reliability and compliance.

The program will also support the City’s response to evolving State and Federal mandates, including Lead and Copper Rule compliance, cross-connection control requirements, and other emerging water system regulations.

As an ongoing capital and maintenance program, design and construction activities are anticipated to be completed through a combination of in-house staff efforts and contract services, with overall program administration provided by the City. 282

CAPITAL PROJECT INFORMATION SHEET
Project Category Parks PROJECT No. PR2601
Project Name Zoeter Field Fencing and Net ANTICIPATED PROJECT COST $57,720 Project Manager Joe Talarico, Public Works Superintendent WORKED PERFORMED BY Contract Location Zoeter Field PROJECT STATUS Planned
Priority Medium ALTERNATE FUNDING SOURCE Parks Imp.

Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
Parks - 208 $ - $ 57,720 $ - $ - $ - $ - $ 57,720
TOTAL $ - 57,720 $ $ - $ - $ - $ - $ 57,720
Expenditures
Design $ - $ - $ - $ - $ - $ - $ -
Construction $ - $ 57,720 $ - $ - $ - $ - $ 57,720
TOTAL $ - 57,720 $ $ - $ - $ - $ - $ 57,720
Expenditures as of 04/30/26
Design & Permitting $ -
Construction $ -
Construction Support $ -
TOTAL $ -
FY 2026-27
Zoeter Field Fencing and Net
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
Map Picture
This project includes the procurement and installation of new perimeter fencing and protective netting improvements at Zoeter Field to enhance public safety, improve field functionality, and support compliance with applicable recreational facility standards. Proposed improvements include fence extensions and increased netting height and coverage to reduce the likelihood of balls leaving the park and impacting spectators, adjacent properties, or surrounding areas.

The project is intended to replace and improve existing field amenities, and formal design services are not currently anticipated.

Construction activities are anticipated to be completed through contract forces, with overall project management and administration provided by the City.
283

CAPITAL PROJECT INFORMATION SHEET
Project Category Storm Drain System PROJECT No. SD2501
Project Name San Gabriel River Trash Mitigation Initiative ROUGH ORDER OF MAGNITUDE TBD Project Manager Iris Lee, Director of Public Works WORKED PERFORMED BY Contract Location San Gabriel River Watershed PROJECT STATUS Feasibility Priority High ALTERNATE FUNDING SOURCE
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
General - 101 $ 50,000 $ 300,000 $ 50,000 $ 50,000 $ - $ - $ 450,000 Grants - 217 $ 75,731 $ 1,000,000 $ - $ - $ - $ - $ 1,075,731 TOTAL $ 125,731 $ 1,300,000 $ 50,000 $ 50,000 $ - $ - $ 1,525,731 Expenditures
Feasibility Study $ - $ - $ - $ - $ - $ - $ -
Design $ - $ 130,000 $ - $ - $ - $ - $ 130,000
Construction $ 125,731 $ 1,170,000 $ 50,000 $ 50,000 $ - $ - $ 1,395,731 TOTAL $ 125,731 $ 1,300,000 $ 50,000 $ 50,000 $ - $ - $ 1,525,731 Expenditures as of 04/30/26
Design & Permitting $ 449,269
Construction $ -
Construction Support $ -
TOTAL $ 449,269
The City continues to experience ongoing trash and debris impacts along its public beach and shoreline, including materials conveyed through the San Gabriel River outlet. These regional impacts contribute to significant amounts of trash entering local waterways and coastal areas each year, affecting beach conditions, environmental quality, and sensitive ecosystems.

To address these issues, the City, through funding from the County of Orange, completed a feasibility study evaluating opportunities and potential locations for implementation of trash mitigation measures, including enhanced waste capture and filtration systems. As the first phase of implementation, the City has partnered with The Ocean Cleanup, Los Angeles County, Orange County, and the Long Beach to advance installation of a trash interceptor within the San Gabriel River. Design and capital costs associated with the interceptor are anticipated to be funded through contributions from The Ocean Cleanup and private donors, while the City will assist with permitting, interagency coordination, and project facilitation.

Through Congressmember Dave Min, approximately $1 million in Congressional Directed Spending funds were allocated toward advancement of additional trash mitigation efforts identified in the feasibility study. Project implementation under this fund is contingent upon authorization and release of funding through the United States Environmental Protection Agency (EPA). The project also includes a required City General Fund matching contribution.

FY 2026-27
San Gabriel River Trash Mitigation Initiative
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
Grant +
General
Fund
284

CAPITAL PROJECT INFORMATION SHEET
Project Category Storm Drain System PROJECT No. SD2502
Project Name 2024 Environmental Clean Up - Galleon Way ANTICIPATED PROJECT COST $833,843 Project Manager Kathryne Cho, City Engineer WORKED PERFORMED BY Contract Location Galleon Way PROJECT STATUS Construction
Priority Medium ALTERNATE FUNDING SOURCE
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
General - 101 $ 18,903 $ - $ - $ - $ - $ - $ 18,903
General - 101
(Revitalization) $ 149,566 $ - $ - $ - $ - $ - $ 149,566 Grants - 217 $ 584,940 $ - $ - $ - $ - $ - $ 584,940
TOTAL $ 753,409 $ - $ - $ - $ - $ - $ 753,409
Expenditures
Design $ 48,621 $ - $ - $ - $ - $ - $ 48,621
Construction $ 704,787 $ - $ - $ - $ - $ - $ 704,787
TOTAL $ 753,409 $ - $ - $ - $ - $ - $ 753,409
Expenditures as of 04/30/26
Design & Permitting $ 80,434
Construction $ -
Construction Support $ -
TOTAL $ 80,434
FY 2026-27
2024 Environmental Clean Up - Galleon Way
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
Grant +
General
Fund
In response to the California State Water Resources Control Board (SWRCB) Trash Amendment requirements aimed at reducing trash and pollutants in stormwater runoff, this project will install a hydrodynamic trash separator near Galleon Way north of Electric Avenue.

The system utilizes cyclonic separation technology to capture trash, debris, and pollutants before entering the storm drain system and local waterways.

The project is intended to improve water quality, support compliance with State stormwater regulations, and further the City’s environmental protection and watershed management efforts.

The project is funded through an OCTA Project X Environmental Cleanup Program grant, with a matching contribution from the City’s General Fund.

Design has been completed and public bids are currently being solicited for construction services. Construction activities are anticipated to be completed through contract forces, with overall project management and administration provided by the City. 285

CAPITAL PROJECT INFORMATION SHEET
Project Category Storm Drain System PROJECT No. SD2503
Project Name Storm Drain Cleaning ANTICIPATED ON-GOING BUDGET $375,000 Project Manager David Spitz, Associate Engineer WORKED PERFORMED BY Contract Location Citywide PROJECT STATUS On-Going
Priority Medium ALTERNATE FUNDING SOURCE None
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
General - 101 $ 74,507 -$ $ 75,000 $ 75,000 $ 75,000 $ 75,000 $ 374,507 TOTAL $ 74,507 -$ $ 75,000 $ 75,000 $ 75,000 $ 75,000 $ 374,507 Expenditures
Design -$ -$ -$ -$ -$ -$ -$
Construction $ 74,507 -$ $ 75,000 $ 75,000 $ 75,000 $ 75,000 $ 374,507 TOTAL $ 74,507 -$ $ 75,000 $ 75,000 $ 75,000 $ 75,000 $ 374,507 Expenditures as of 04/30/26
Design & Permitting -$
Construction $ 493
Construction Support -$
TOTAL $ 493
FY 2026-27
Storm Drain Cleaning
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
This ongoing storm drain maintenance program provides cleaning and inspection of storm drain infrastructure to remove accumulated debris and sediment, maintain system functionality, reduce localized flooding risks, and support water quality protection efforts. Regular maintenance also helps minimize standing water, mosquito breeding, odors, and impacts to downstream infrastructure and waterways.

Per recommendations from the Storm Drain Ad-Hoc Committee, Year 1 activities in FY 2025/26 focused on the Candleberry Avenue area where storm drain lines discharge into the Old Ranch Country Club. Funding for continued maintenance activities is not currently included in FY 2026/27, and future program implementation will depend on available funding resources.

Due to the specialized equipment required for cleaning and CCTV inspection activities, the work is anticipated to be completed through contract forces, with overall project management and administration provided by the City. Formal design services are generally not anticipated for this maintenance program.
286

CAPITAL PROJECT INFORMATION SHEET
Project Category Storm Drain System PROJECT No. SD2601
Project Name College Park East (CPE) Stormwater Infrastructure Project ROUGH ORDER OF MAGNITUDE TBD Project Manager David Spitz, Associate Engineer WORKED PERFORMED BY Contract Location Citywide PROJECT STATUS Planned
Priority High ALTERNATE FUNDING SOURCE
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
General - 101 $ - 218,400 $ $ - $ - $ - $ - 218,400 $
Grants - 217 $ - $ 1,092,000 $ - $ - $ - $ - $ 1,092,000 TOTAL $ - 1,310,400 $ $ - $ - $ - $ - 1,310,400 $
Expenditures
Design $ - 1,310,400 $ $ - $ - $ - $ - 1,310,400 $
Construction $ - $ - $ - $ - $ - $ - $ -
TOTAL $ - 1,310,400 $ $ - $ - $ - $ - 1,310,400 $
Expenditures as of 04/30/26
Design & Permitting $ -
Construction $ -
Construction Support $ -
TOTAL $ -
FY 2026-27
College Park East (CPE) Stormwater Infrastructure Project FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
Grant +
General
Fund
This project will support the design of stormwater infrastructure improvements intended to address chronic flooding within the College Park East neighborhood, which serves approximately 1,700 residents. A focused stormwater study completed in 2019 identified several recommended improvements, including new storm drain pipelines, detention basins, and a pump station to improve drainage capacity and flood resiliency within the area.

Due to the significant construction costs associated with the recommended improvements, the project was previously unable to advance beyond the conceptual stage. In 2026, the City received Congressional Directed Spending funds through Congressmember Dave Min, that will allow the City to initiate design efforts while pursuing additional funding for future construction activities.

The ultimate scope and construction cost of the project will depend on the final design, phased implementation strategy, and availability of future grant or funding opportunities. Design services are anticipated to be completed through consulting services, with overall project management and administration provided by the City.

Project implementation is contingent upon authorization and release of funding through the United States Environmental Protection Agency (EPA). The project also includes a required City General Fund matching contribution. 287

CAPITAL PROJECT INFORMATION SHEET
Project Category Storm Drain System PROJECT No. SD2602
Project Name 2025 Environmental Clean Up - Fifth Street ANTICIPATED PROJECT COST $863,188 Project Manager Kathryne Cho, City Engineer WORKED PERFORMED BY Contract Location Fifth Street PROJECT STATUS Planned
Priority Medium ALTERNATE FUNDING SOURCE
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
General - 101 $ - 263,188 $ $ - $ - $ - $ - 263,188 $
Grants - 217 $ - $ 600,000 $ - $ - $ - $ - $ 600,000
TOTAL $ - 863,188 $ $ - $ - $ - $ - 863,188 $
Expenditures
Design $ - 103,583 $ $ - $ - $ - $ - 103,583 $
Construction $ - $ 759,605 $ - $ - $ - $ - $ 759,605
TOTAL $ - 863,188 $ $ - $ - $ - $ - 863,188 $
Expenditures as of 04/30/26
Design & Permitting $ -
Construction $ -
Construction Support $ -
TOTAL $ -
FY 2026-27
2025 Environmental Clean Up - Fifth Street
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
Grant +
General
Fund
In response to the California State Water Resources Control Board (SWRCB) Trash Amendment requirements aimed at reducing trash and pollutants in stormwater runoff, this project will install a hydrodynamic trash separator near Fifth Street. The system utilizes cyclonic separation technology to capture trash, debris, and pollutants before entering the storm drain system and local waterways.

The project is intended to improve water quality, support compliance with State stormwater regulations, and further the City’s environmental protection and watershed management efforts.

The project is funded through an Orange County Transportation Authority (OCTA) Project X Environmental Cleanup Program grant, with a matching contribution from the City’s General Fund.

Design is anticipated to begin in FY 2026/27 through consulting services. Construction activities are anticipated to be publicly bid and completed through contract forces, with overall project management and administration provided by the City. 288

CAPITAL PROJECT INFORMATION SHEET
Project Category Sewer System PROJECT No. SS1902
Project Name 6th Street Alley Water/Sewer Replacement ROUGH ORDER OF MAGNITUDE $4,818,221 Project Manager Kathryne Cho, City Engineer WORKED PERFORMED BY Contract Location 6th Street Alley PROJECT STATUS On-Hold
Priority Medium ALTERNATE FUNDING SOURCE
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
Water - 501 $ - $ - $ 2,000,000 $ - $ - $ - $ 2,000,000 Sewer - 503 $ - $ - $ 2,600,000 $ - $ - $ - $ 2,600,000 TOTAL $ - $ - $ 4,600,000 $ - $ - $ - $ 4,600,000
Expenditures
Design $ - $ - $ 460,000 $ - $ - $ - $ 460,000
Construction $ - $ - $ 4,140,000 $ - $ - $ - $ 4,140,000 TOTAL $ - $ - $ 4,600,000 $ - $ - $ - $ 4,600,000
Expenditures as of 04/30/26
Design & Permitting $ 218,221
Construction $ -
Construction Support $ -
TOTAL $ 218,221
FY 2026-27
6th Street Alley Water/Sewer Replacement
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
Sewer
Enterprise+
Loan
TThese projects consist of water and sewer pipeline replacements within the 6th Street alley where aging underground infrastructure has reached the end of its useful life. Many of the existing pipelines in the older parts of the City exhibit deficiencies such as undersizing, delamination, offsets, root intrusion, recurring water main breaks, and sewer blockages that increase the risk of sanitary sewer overflows.

The 6th Street alley project includes replacement of the existing 6-inch sewer main with a new 8-inch sewer line between Electric Avenue and Ocean Avenue to improve conveyance capacity and system reliability. Concurrently, the existing 6-inch water line will be replaced with a new 8-inch water line to improve water distribution capacity and coordinate infrastructure replacement while the alley is under construction.

The projects were previously designed but placed on hold due to funding limitations. Following adoption of the 2025 Sewer Rates, the projects are now tentatively scheduled for implementation in upcoming fiscal years.

Design services are anticipated to be completed through consulting services, with project scope and cost estimates continuing to be refined based on evaluations, design development, and market conditions at the time of construction. Construction activities are anticipated to be completed through contract forces, with overall project management and administration provided by the City and supported by construction management consulting services. 289

CAPITAL PROJECT INFORMATION SHEET
Project Category Sewer System PROJECT No. SS1903
Project Name Pump Station #35 Upgrades ANTICIPATED PROJECT COST $2,100,000 Project Manager Iris Lee, Director of Public Works WORKED PERFORMED BY Contract Location Sewer Pump Station #35 PROJECT STATUS Construction Priority High ALTERNATE FUNDING SOURCE
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
Sewer - 503 $ 368,432 $ - $ - $ - $ - $ - $ 368,432
TOTAL $ 368,432 $ - $ - $ - $ - $ - $ 368,432
Expenditures
Construction $ 368,432 $ - $ - $ - $ - $ - $ 368,432
TOTAL $ 368,432 $ - $ - $ - $ - $ - $ 368,432
Expenditures as of 04/30/26
Design & Permitting $ 272,582
Construction $ 1,244,023
Construction Support $ 214,963
TOTAL $ 1,731,568
FY 2026-27
Pump Station #35 Upgrades
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
Map
Sewer
Enterprise
This project rehabilitates and modernizes Sewer Pump Station No. 35 to improve reliability, energy efficiency, resiliency, and long-term maintainability within the City’s sanitary sewer system. Pump Station No. 35 has served the southern portion of the City for many years, and the existing pumps, motors, valves, and control systems have reached the end of their useful life.

The project includes installation of a bypass system, upgrades to pumps, motors, valves, control panels, mechanical equipment, and backup power infrastructure. These improvements will enhance wastewater conveyance operations, reduce maintenance needs, and minimize the risk of system failures.

Construction is nearing completion, with final efforts focused on control panel integration and scheduling of the final bypass operation.

Design and construction were funded through Sewer Enterprise Fund rate revenues. Construction activities were completed through contract forces, with overall project management and administration provided by the City and supported by consulting construction management services.
290

CAPITAL PROJECT INFORMATION SHEET
Project Category Sewer System PROJECT No. SS2204
Project Name Boeing Pump Station Improvements ROUGH ORDER OF MAGNITUDE $1,700,000 Project Manager Sean Low, Deputy Public Works Director WORKED PERFORMED BY Contract Location Boeing Pump Station PROJECT STATUS Planned
Priority Medium ALTERNATE FUNDING SOURCE
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
Sewer - 503 $ - $ - $ 200,000 $ 1,500,000 $ - $ - $ 1,700,000 TOTAL $ - $ - 200,000 $ $ 1,500,000 $ - $ - 1,700,000 $ FY 26-27 Budget
Design $ - $ - 200,000 $ $ - $ - $ - 200,000 $
Construction $ - $ - $ - $ 1,500,000 $ - $ - $ 1,500,000 TOTAL $ - $ - 200,000 $ $ 1,500,000 $ - $ - 1,700,000 $ Expenditures as of 04/30/26
Design & Permitting $ -
Construction $ -
Construction Support $ -
TOTAL $ -
FY 2026-27
Boeing Pump Station Improvements
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
Sewer
Enterprise+
Loan
This project is intended to rehabilitate and upgrade the Boeing Sewer Pump Station in order to improve operational reliability, address aging infrastructure, and reduce the risk of system failures within the City’s sanitary sewer system. Originally constructed in 2003, recent assessments identified notable corrosion within the piping and wet well, as well as ongoing settlement issues, mechanical pump failures, and deterioration of associated infrastructure.

The project will include replacement and upgrades to critical mechanical equipment, piping, and related pump station components necessary to maintain reliable wastewater conveyance operations and extend the service life of the facility. The improvements are intended to proactively address infrastructure deficiencies before major failures occur, as uninterrupted operation of the station is critical to the City’s sewer system.

Preliminary planning-level estimate of approximately $1.7 million. Design activities are anticipated to be funded in FY 2026/27 through Sewer Enterprise Fund rate revenues, while construction is anticipated to be funded through future debt issuance.

Design services are anticipated to be completed through consulting services, with project scope and cost estimates continuing to be refined based on evaluations, design development, and market conditions at the time of construction. Construction activities are anticipated to be completed through contract forces, with overall project management and administration provided by the City and supported by construction management consulting services. 291

CAPITAL PROJECT INFORMATION SHEET
Project Category Sewer System PROJECT No. SS2303
Project Name Sunset Aquatic Park Station Improvements ROUGH ORDER OF MAGNITUDE $2,700,000 Project Manager David Spitz, Associate Engineer WORKED PERFORMED BY Contract Location Sunset Aquatic Park Pump Station PROJECT STATUS Planned Priority High ALTERNATE FUNDING SOURCE
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
Sewer - 503 $ 2,700,000 $ - $ - $ - $ - $ 2,700,000
TOTAL $ - 2,700,000 $ $ - $ - $ - $ - 2,700,000 $
FY 26-27 Budget
Design $ 270,000 $ - $ - $ - $ - 270,000 $
Construction $ - $ 2,430,000 $ - $ - $ - $ - $ 2,430,000 TOTAL $ - 2,700,000 $ $ - $ - $ - $ - 2,700,000 $
Expenditures as of 04/30/26
Design & Permitting $ -
Construction $ -
Construction Support $ -
TOTAL $ -
FY 2026-27
Sunset Aquatic Park Station Improvements
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
Sewer
Enterprise+
Loan
This project is intended to improve the reliability, redundancy, and operational capacity of the Sunset Aquatic Park sewer pump station and associated wastewater conveyance infrastructure, as identified in the City’s Sewer Master Plan. The project includes upgrades to the existing sewer station, replacement of submersible pumps, and construction of an upsized force main to improve system performance and reduce the risk of sanitary sewer overflows into Anaheim Bay.

The project has an estimated planning-level cost of approximately $2.7 million, including approximately $270,000 for design. Design activities are anticipated to be funded in FY 2026/27 through Sewer Enterprise Fund rate revenues, while construction is anticipated to be funded through future debt issuance. The Sunset Aquatic Park Equity Fund will also help offset wastewater conveyance-related improvements serving the area.

Design services are anticipated to be completed through consulting services. Construction activities are anticipated to be completed through contract forces, with overall project management and administration provided by the City and supported by construction management consulting services.
292

CAPITAL PROJECT INFORMATION SHEET
Project Category Sewer System PROJECT No. SSXXXX
Project Name Pump Station 35 Upgrades Phase 2 ROUGH ORDER OF MAGNITUDE $3,300,000 Project Manager Iris Lee, Director of Public Works WORKED PERFORMED BY Contract Location Sewer Pump Station #35 PROJECT STATUS Planned
Priority Medium ALTERNATE FUNDING SOURCE
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
Sewer - 503 $ - $ - $ - $ 300,000 $ 3,000,000 $ - $ 3,300,000 TOTAL $ - $ - $ - 300,000 $ $ 3,000,000 $ - 3,300,000 $ FY 26-27 Budget
Design $ - $ - $ - 300,000 $ $ - $ - 300,000 $
Construction $ - $ - $ - $ - $ 3,000,000 $ - $ 3,000,000 TOTAL $ - $ - $ - 300,000 $ $ 3,000,000 $ - 3,300,000 $ Expenditures as of 04/30/26
Design & Permitting $ -
Construction $ -
Construction Support $ -
TOTAL $ -
FY 2026-27
Pump Station 35 Upgrades Phase 2
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
Sewer
Enterprise+
Loan
This project is intended to improve the reliability, performance, and maintainability of the existing pump station infrastructure through mechanical upgrades to existing valves, pumps, and associated equipment. Implementation of the improvements is dependent upon completion of Phase 1, which includes installation of a bypass system necessary to maintain continuous operations during construction activities.

Construction sequencing and operational coordination will be carefully managed to minimize service interruptions and support safe and efficient completion of the upgrades.

Design and construction are anticipated to be funded through future debt issuance. Design services are anticipated to be completed through consulting services, with project scope and cost estimates continuing to be refined as evaluations and design progress and adjusted based on market conditions at the time of construction.

Construction activities are anticipated to be completed through contract forces, with overall project management and administration provided by the City and supported by construction management consulting services. 293

CAPITAL PROJECT INFORMATION SHEET
Project Category Sewer System PROJECT No. SSXXXX
Project Name Adolfo Lopez Pump Station & Forcemain Upgrade ROUGH ORDER OF MAGNITUDE $2,700,000 Project Manager Dave Spitz, Associate Engineer WORKED PERFORMED BY Contract Location Adolfo Lopez Pump Station PROJECT STATUS Planned Priority Medium ALTERNATE FUNDING SOURCE
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
Sewer - 503 $ - $ - $ - $ - $ 200,000 $ 2,500,000 $ 2,700,000 TOTAL $ - $ - $ - $ - 200,000 $ $ 2,500,000 $ 2,700,000 FY 26-27 Budget
Design $ - $ - $ - $ - 200,000 $ $ 100,000 $ 300,000
Construction $ - $ - $ - $ - $ - $ 2,400,000 $ 2,400,000 TOTAL $ - $ - $ - $ - 200,000 $ $ 2,500,000 $ 2,700,000 Expenditures as of 04/30/26
Design & Permitting $ -
Construction $ -
Construction Support $ -
TOTAL $ -
FY 2026-27
Adolfo Lopez Pump Station & Forcemain Upgrade
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
Sewer
Enterprise+
Loan
This project is intended to improve the capacity, reliability, and long-term operational resiliency of the sewer pump station and associated conveyance infrastructure. Anticipated improvements include construction of a parallel force main to increase system redundancy and conveyance capacity, replacement of existing pumps and associated electrical equipment, and upgrades to discharge piping within and through the wet well utilizing 316L stainless steel piping to improve corrosion resistance and extend service life. Additional site improvements are anticipated to address and mitigate ongoing settlement conditions in order to improve long-term structural stability. The project also includes replacement of the existing standby generator to provide reliable backup power and maintain continuous operation during power outages and emergency conditions.

Design and construction are anticipated to be funded through future debt issuance. Design services are anticipated to be completed through consulting services, with project scope and cost estimates continuing to be refined as evaluations and design progress and adjusted based on market conditions at the time of construction.

Construction activities are anticipated to be completed through contract forces, with overall project management and administration provided by the City and supported by construction management consulting services. 294

CAPITAL PROJECT INFORMATION SHEET
Project Category Sewer System PROJECT No. SSXXXX
Project Name 1st Street Pump Station & Forcemain Upgrade ROUGH ORDER OF MAGNITUDE $700,000 Project Manager Sean Low, Deputy Public Works Director WORKED PERFORMED BY Contract Location 1st Street Pump Station PROJECT STATUS Planned Priority Medium ALTERNATE FUNDING SOURCE
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
Sewer - 503 $ - $ - $ - $ - $ 150,000 $ 550,000 $ 700,000 TOTAL $ - $ - $ - $ - 150,000 $ $ 550,000 $ 700,000
FY 26-27 Budget
Design $ - $ - $ - $ - 150,000 $ $ - 150,000 $
Construction $ - $ - $ - $ - $ - $ 550,000 $ 550,000
TOTAL $ - $ - $ - $ - 150,000 $ $ 550,000 $ 700,000
Expenditures as of 04/30/26
Design & Permitting $ -
Construction $ -
Construction Support $ -
TOTAL $ -
FY 2026-27
1st Street Pump Station & Forcemain Upgrade
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
Sewer
Enterprise+
Loan
This project is intended to improve the reliability, resiliency, and long-term operational capacity of the sewer pump station and associated conveyance infrastructure. Anticipated improvements include elevating electrical and control cabinets above flood levels, and relining of the wet well to improve structural integrity and operational reliability. Additional improvements include construction of a parallel force main, replacement of existing 6-inch influent sewer lines, and upgrades to discharge piping, valve vault infrastructure, and electrical control systems. The project design also incorporates provisions for a potential future pump station expansion, including a deeper wet well and additional force main capacity to accommodate future flow increases.

Design and construction are anticipated to be funded through future debt issuance. Design services are anticipated to be completed through consulting services, with project scope and cost estimates to be refined as evaluations and design progress and adjusted based on market conditions at the time of construction.

Construction activities are anticipated to be completed through contract forces, with overall project management and administration provided by the City and supported by construction management consulting services. 295

CAPITAL PROJECT INFORMATION SHEET
Project Category Streets and Transportation PROJECT No. ST1809 Project Name OCTA 405 Widening Cooperative Project ANTICIPATED PROJECT COST $990,600 Project Manager David Spitz, Associate Engineer WORKED PERFORMED BY Contract Location I-405 within City Limits PROJECT STATUS Closeout Priority High ALTERNATE FUNDING SOURCE OCTA
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
Grants - 217 $ 228,276 $ - $ - $ - $ - $ - $ 228,276
TOTAL $ 228,276 $ - $ - $ - $ - $ - $ 228,276
Expenditures
Design $ - $ - $ - $ - $ - $ - $ -
Construction $ 228,276 $ - $ - $ - $ - $ - $ 228,276
TOTAL $ 228,276 $ - $ - $ - $ - $ - $ 228,276
Expenditures as of 04/30/26
Design & Permitting $ 762,324
Construction $ -
Construction Support $ -
TOTAL $ 762,324
FY 2026-27
OCTA 405 Widening Cooperative Project
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
The City has coordinated with Orange County Transportation Authority (OCTA) and California Department of Transportation on the I405 Widening Project to support regional traffic improvements, mobility enhancements, and overall transportation system efficiency. The City’s role has included project coordination, planning support, and administration associated with impacts and improvements affecting the local community.

To support reimbursement and cost recovery, the City tracks both in-house staff time and contract service expenditures related to the project, which are reimbursable through OCTA funding agreements.

The I-405 Widening Project is substantially complete; however, final closeout activities, coordination efforts, and outstanding negotiations with OCTA and Caltrans are ongoing.
296

CAPITAL PROJECT INFORMATION SHEET
Project Category Streets and Transportation PROJECT No. ST1811 Project Name Lampson Bike Trail Gap Closure Project TOTAL PROJECT COST $2,977,193 Project Manager Iris Lee, Director of Public Works WORKED PERFORMED BY Contract Location Lampson Avenue PROJECT STATUS Closeout
Priority High ALTERNATE FUNDING SOURCE
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
General - 101 $ - $ - $ - $ - $ - $ - $ -
Special Proj. - 103 $ 43,674 $ - $ - $ - $ - $ - $ 43,674 Gas Tax - 210 $ - $ - $ - $ - $ - $ - $ -
Measure M2 - 211 $ 4,142 $ - $ - $ - $ - $ - $ 4,142
Grants - 217 $ - $ - $ - $ - $ - $ - $ -
TOTAL $ 47,816 $ - $ - $ - $ - $ - $ 47,816
Expenditures
Construction $ 47,816 $ - $ - $ - $ - $ - $ 47,816
TOTAL $ 47,816 $ - $ - $ - $ - $ - $ 47,816
Expenditures as of 04/30/26
Design & Permitting $ 59,448
Construction $ 2,473,440
Construction Support $ 396,489
TOTAL $ 2,929,377
FY 2026-27
Lampson Bike Trail Gap Closure Project
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
Grant +
Various City
Funds
The Lampson Avenue Bike Lane Gap Closure Project installed Class II bicycle lanes along both sides of Lampson Avenue between Seal Beach Boulevard and Basswood Street, eliminating a previously missing segment within the City’s bicycle network. Prior to the project, existing Class II bike lanes extended east of Basswood Street toward Valley View Street, creating a gap between those facilities and the bike lanes along Seal Beach Boulevard.

The project improved bicycle connectivity, enhanced multimodal transportation access, and supported safer travel for bicyclists along this regional corridor. The project is currently in the closeout phase.

The project was funded through a federal grant program with matching contributions from restricted roadway funds, I-405 settlement funds, and the City’s General Fund.

Design services were completed through consulting services, and construction activities were publicly bid and completed through contract forces. Due to the complexity of the federal funding requirements, additional construction management, contract inspection services, and grant support services were retained to support environmental compliance, regulatory coordination, reporting, and auditing requirements associated with the grant program.
297

CAPITAL PROJECT INFORMATION SHEET
Project Category Streets and Transportation PROJECT No. ST2009 Project Name Main Street Improvements Program ANTICIPATED PROJECT COST $223,671 Project Manager Iris Lee, Director of Public Works WORKED PERFORMED BY Contract Location Seal Beach Main Street PROJECT STATUS On-Hold
Priority High ALTERNATE FUNDING SOURCE None
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
Gas Tax - 210 $ 215,971 $ - $ - $ - $ - $ - $ 215,971
TOTAL $ 215,971 $ - $ - $ - $ - $ - $ 215,971
Expenditures
Study $ 215,971 $ - $ - $ - $ - $ - $ 215,971
TOTAL $ 215,971 $ - $ - $ - $ - $ - $ 215,971
Expenditures as of 04/30/26
Design & Permitting $ 7,700
Construction $ -
Construction Support $ -
TOTAL $ 7,700
FY 2026-27
Main Street Improvements Program
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
This project is intended to develop a community-informed vision and conceptual improvement plan for Main Street through public outreach and stakeholder engagement involving residents, businesses, and visitors. Community input will help guide the development of practical and aesthetically cohesive improvements intended to enhance walkability, accessibility, and the overall pedestrian experience within the corridor.

Potential improvements may include pavement rehabilitation, landscaping enhancements, decorative hardscape features, pedestrian amenities, seating areas, lighting, bicycle racks, and related streetscape improvements. Following completion of the conceptual planning effort, a phased implementation strategy and preliminary budget framework may be developed to prioritize future improvements.

The project is currently on hold pending further direction from the Business First Ad-Hoc Committee. Based on future guidance, the City will determine the appropriate project scope and delivery approach.

Current funding is allocated through restricted roadway-related funding sources; therefore, eligible improvements must be associated with roadway, transportation, and mobility-related enhancements. 298

CAPITAL PROJECT INFORMATION SHEET
Project Category Streets and Transportation PROJECT No. ST2501 Project Name Citywide Alley Repair ANTICIPATED PROJECT COST On-Going Project Manager David Spitz, Associate Engineer WORKED PERFORMED BY Contract Location Citywide PROJECT STATUS Design
Priority High ALTERNATE FUNDING SOURCE None
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
General - 101 $ 114,186 $ 250,000 $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 964,186 TOTAL $ 114,186 $ 250,000 $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 964,186 Expenditures
Design -$ $ 25,000 $ 15,000 $ 15,000 $ 15,000 $ 15,000 $ 85,000 Construction $ 114,186 $ 225,000 $ 135,000 $ 135,000 $ 135,000 $ 135,000 $ 879,186 TOTAL $ 114,186 $ 250,000 $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 964,186 Expenditures as of 04/30/26
Design & Permitting $ 35,814
Construction -$
Construction Support -$
TOTAL $ 35,814
FY 2026-27
Citywide Alley Repair
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
Map Picture
This project consists of rehabilitation and resurfacing of damaged alleys throughout the City to address deteriorated pavement conditions, including potholes, cracking, and uneven surfaces. The improvements are intended to enhance accessibility, improve vehicle and pedestrian circulation, and extend the service life of the City’s alley infrastructure.

Many of the alleys included in the program remained on the City’s unfunded infrastructure list for several years. Through coordination with private environmental cleanup efforts and collaboration with public infrastructure improvements, the City was able to leverage outside participation and funding opportunities to advance repaving efforts within the community. 299

CAPITAL PROJECT INFORMATION SHEET
Project Category Streets and Transportation PROJECT No. ST2602 Project Name Bridge Inspection TOTAL PROJECT COST $137,027 Project Manager Kathryne Cho, City Engineer WORKED PERFORMED BY Contract Location Citywide PROJECT STATUS Planned
Priority High ALTERNATE FUNDING SOURCE None
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
Measure M2 - 211 $ - $ 137,027 $ - $ - $ - $ - $ 137,027 TOTAL $ - 137,027 $ $ - $ - $ - $ - 137,027 $
Expenditures
Inspection/Report $ - $ 137,027 $ - $ - $ - $ - $ 137,027 TOTAL $ - 137,027 $ $ - $ - $ - $ - 137,027 $
Expenditures as of 04/30/26
Design & Permitting $ -
Construction $ -
Construction Support $ -
TOTAL $ -
FY 2026-27
Bridge Inspection
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
This project involves inspection and condition assessment of existing City bridge structures to identify structural deficiencies, maintenance needs, and long-term rehabilitation priorities. The assessment will include development of a maintenance and rehabilitation plan identifying recommended repairs, prioritized improvements, planning-level cost estimates, and implementation timelines to support long-term infrastructure planning and asset management efforts.

Due to the specialized nature of bridge evaluations, the assessment will be completed by a structural engineering consultant with expertise in bridge inspection and analysis, with overall project management and administration provided by the City.

Completion of the assessment is also intended to position the City for future grant funding opportunities related to bridge rehabilitation and infrastructure improvement projects.
300

CAPITAL PROJECT INFORMATION SHEET
Project Category Streets and Transportation PROJECT No. STO1 Project Name Annual Slurry Seal Program ANTICIPATED ON-GOING BUDGET On-Going Project Manager Wendy Ha, Assistant Engineer WORKED PERFORMED BY Contract Location Citywide PROJECT STATUS On-Going
Priority Medium ALTERNATE FUNDING SOURCE None
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
Measure M2 - 211 $ 545,821 $ 100,000 $ 250,000 $ 250,000 $ 250,000 $ 250,000 $ 1,645,821 TOTAL $ 545,821 $ 100,000 $ 250,000 $ 250,000 $ 250,000 $ 250,000 $ 1,645,821 Expenditures
Design -$ -$ -$ -$ -$ -$
Construction $ 545,821 $ 100,000 $ 250,000 $ 250,000 $ 250,000 $ 250,000 $ 1,645,821 TOTAL $ 545,821 $ 100,000 $ 250,000 $ 250,000 $ 250,000 $ 250,000 $ 1,645,821 Expenditures as of 04/30/26
Design & Permitting -$
Construction $ 962,433
Construction Support -$
TOTAL $ 962,433
FY 2026-27
Annual Slurry Seal Program
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
This ongoing Slurry Seal Program is intended to preserve and extend the service life of the City’s roadway network through application of slurry seal treatments on eligible streets. Slurry sealing is a cost-effective pavement preservation method that helps protect roadway surfaces from weathering, oxidation, water intrusion, and further pavement deterioration, while improving overall roadway condition and safety.

Street segments selected for treatment are prioritized using the City’s adopted Pavement Management Plan (PMP), which evaluates pavement condition, traffic patterns, and maintenance needs to identify the most effective and efficient preservation strategies. By applying preventative maintenance treatments at the appropriate time, the program helps reduce long-term rehabilitation costs and delays the need for more extensive roadway reconstruction.

Funding is currently allocated through restricted roadway-related funding sources; therefore, eligible improvements must be associated with roadway, transportation, and mobility-related enhancements.

The ongoing capital and maintenance program and preparation activities are generally performed by in-house staff, while construction activities are anticipated to be completed through contract services, with overall program administration provided by the City. 301

CAPITAL PROJECT INFORMATION SHEET
Project Category Streets and Transportation PROJECT No. STO2 Project Name Annual Local Paving Program ANTICIPATED ON-GOING BUDGET On-Going Project Manager Wendy Ha, Assistant Engineer WORKED PERFORMED BY Contract Location Citywide PROJECT STATUS On-Going
Priority Medium ALTERNATE FUNDING SOURCE None
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
SB1 RMRA - 209 $ 291,066 -$ -$ -$ -$ -$ $ 291,066
Gas Tax - 210 $ 329,673 $ 2,000,000 $ 500,000 $ 500,000 $ 500,000 $ 500,000 $ 4,329,673 Measure M2 - 211 $ 356,654 -$ -$ -$ -$ -$ $ 356,654
TOTAL $ 977,393 $ 2,000,000 $ 500,000 $ 500,000 $ 500,000 $ 500,000 $ 4,977,393 Expenditures
Design $ 97,739 $ 200,000 $ 50,000 $ 50,000 $ 50,000 $ 50,000 $ 497,739 Construction $ 879,654 $ 1,800,000 $ 450,000 $ 450,000 $ 450,000 $ 450,000 $ 4,479,654 TOTAL $ 977,393 $ 2,000,000 $ 500,000 $ 500,000 $ 500,000 $ 500,000 $ 4,977,393 Expenditures as of 04/30/26
Design & Permitting $ 96,748
Construction $ 1,439,880
Construction Support $ 22,934
TOTAL $ 1,559,561
FY 2026-27
Annual Local Paving Program
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
In 2024, the City’s Pavement Condition Index (PCI) was 78, which remains within an acceptable range but reflects a decline from prior years due to reduced roadway purchasing power, inflationary construction costs, weather impacts, traffic volumes, and increased vehicle loading.†
This ongoing Pavement Rehabilitation Program is intended to maintain and improve the condition of the City’s roadway network through implementation of the City’s adopted Pavement Management Plan. The program supports resurfacing and rehabilitation of local streets in order to improve roadway quality, enhance safety, extend pavement service life, and reduce long-term maintenance and repair costs.

Funding is currently allocated through restricted roadway-related funding sources; therefore, eligible improvements must be associated with roadway, transportation, and mobility-related enhancements.

As an ongoing capital and maintenance program, design and construction activities are anticipated to be completed through a combination of in-house staff efforts and contract services, with overall program administration provided by the City. 302

CAPITAL PROJECT INFORMATION SHEET
Project Category Streets and Transportation PROJECT No. STO5 Project Name Annual Signing & Striping Program ANTICIPATED ON-GOING BUDGET On-Going Project Manager Sean Low, Deputy Public Works Director WORKED PERFORMED BY Contract Location Citywide PROJECT STATUS On-Going
Priority Medium ALTERNATE FUNDING SOURCE None
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
Gas Tax - 210 $ 41,589 $ 50,000 $ 20,000 $ 20,000 $ 20,000 $ 20,000 $ 171,589 TOTAL $ 41,589 $ 50,000 $ 20,000 $ 20,000 $ 20,000 $ 20,000 $ 171,589 Expenditures
Design -$ -$ -$ -$ -$ -$ -$
Construction $ 41,589 $ 50,000 $ 20,000 $ 20,000 $ 20,000 $ 20,000 $ 171,589 TOTAL $ 41,589 $ 50,000 $ 20,000 $ 20,000 $ 20,000 $ 20,000 $ 171,589 Expenditures as of 04/30/26
Design & Permitting -$
Construction $ 188,411
Construction Support -$
TOTAL $ 188,411
FY 2026-27
Annual Signing & Striping Program
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
This ongoing Pavement Marking and Signage Program is intended to maintain and improve roadway safety, visibility, and traffic operations through routine restriping of traffic lanes, bicycle lanes, and related pavement markings throughout the City. Over time, roadway striping and markings deteriorate due to weather, traffic wear, and aging conditions, reducing visibility and effectiveness for motorists, bicyclists, and pedestrians.

The program also includes replacement and upgrades to roadway signage to improve visibility, traffic guidance, and overall transportation safety. Regular maintenance and upgrades to pavement markings and signage are intended to support safer and more efficient travel throughout the City’s transportation network.

Funding is currently allocated through restricted roadway-related funding sources; therefore, eligible improvements must be associated with roadway, transportation, and mobility-related enhancements.

As an ongoing capital and maintenance program, design and construction activities are anticipated to be completed through a combination of in-house staff efforts and contract services, with overall program administration provided by the City. 303

CAPITAL PROJECT INFORMATION SHEET
Project Category Water System PROJECT No. WT0904
Project Name Beverly Manor Water Pump Station Rehabilitation ROUGH ORDER OF MAGNITUDE $9,361,976 Project Manager Iris Lee, Director of Public Works WORKED PERFORMED BY Contract Location North Gate Road PROJECT STATUS Design
Priority High ALTERNATE FUNDING SOURCE
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
Water - 501 $ 63,000 $ - $ 4,000,000 $ 4,000,000 $ - $ - $ 8,063,000 TOTAL $ 63,000 $ - $ 4,000,000 $ 4,000,000 $ - $ - $ 8,063,000 FY 26-27 Budget
Design $ - $ - $ - $ - $ - $ - $ -
Construction $ 63,000 $ - $ 4,000,000 $ 4,000,000 $ - $ - $ 8,063,000 TOTAL $ 63,000 $ - $ 4,000,000 $ 4,000,000 $ - $ - $ 8,063,000 Expenditures as of 04/30/26
Design & Permitting $ 1,298,976
Construction $ -
Construction Support $ -
TOTAL $ 1,298,976
FY 2026-27
Beverly Manor Water Pump Station Rehabilitation
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
Water
Enterprise +
Loan
This project is intended to rehabilitate and modernize the Beverly Manor Booster Pump Station and associated production well facilities to improve operational reliability, system efficiency, and long-term water distribution performance. The Beverly Manor site includes a 4- million-gallon reservoir, a production well, and a booster station originally constructed in 1969 to convey stored water from the reservoir into the City’s distribution system.

Anticipated improvements include replacement and modernization of pumps, motors, electrical systems, instrumentation, controls, and related mechanical equipment at both the booster station and production well site.

Design was completed in 2021 utilizing Water Enterprise Fund rate revenues; however, construction was deferred due to funding limitations. The City is currently pursuing State Revolving Fund (SRF) financing, and the design may require updates once funding is secured and project implementation resumes.

Construction activities are anticipated to be completed through contract forces, with overall project management and administration provided by the City and supported by construction management consulting services. 304

CAPITAL PROJECT INFORMATION SHEET
Project Category Water System PROJECT No. WT1103
Project Name Lampson Avenue East Transmission Main Improvement ROUGH ORDER OF MAGNITUDE $200,000 Project Manager David Spitz, Associate Engineer WORKED PERFORMED BY Contract Location Lampson Avenue East Transmission Main Improvement PROJECT STATUS Planned Priority Medium ALTERNATE FUNDING SOURCE
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
Water - 501 $ - $ - $ - $ - $ - $ 200,000 $ 200,000
TOTAL $ - $ - $ - $ - $ - 200,000 $ $ 200,000
FY 26-27 Budget
Design $ - $ - $ - $ - $ - 200,000 $ $ 200,000
Construction $ - $ - $ - $ - $ - $ - $ -
TOTAL $ - $ - $ - $ - $ - 200,000 $ $ 200,000
Expenditures as of 04/30/26
Design & Permitting $ -
Construction $ -
Construction Support $ -
TOTAL $ -
FY 2026-27
Lampson Avenue East Transmission Main Improvement
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
Following restoration of the Lampson Water Well to full operational capacity, the next phase of improvements will focus on increasing water transmission and conveyance capacity throughout the City’s distribution system. The Lampson Transmission Main Project is intended to improve system reliability, resiliency, and operational redundancy while addressing aging water infrastructure identified in the City’s 2012 Water Master Plan.

Phase I of the project will focus on the Lampson Avenue corridor between Seal Beach Boulevard and Basswood Street. This Phase II of the project is anticipated to continue transmission main improvements east of Candleberry Avenue and extending further east beyond Heather Street. Similar to Phase I, the improvements are intended to increase conveyance capacity, improve hydraulic performance, reduce operational constraints, and strengthen overall system resiliency and redundancy within the City’s potable water distribution network.

Design services are anticipated to be completed through consulting services. Project scope and cost estimates will continue to be refined as evaluations and design progress and will be adjusted based on market conditions at the time of construction. Construction activities are anticipated to be completed through contract forces, with overall project management and administration provided by the City and supported by construction management consulting services.

Water
Enterprise +
Loan
305

CAPITAL PROJECT INFORMATION SHEET
Project Category Water System PROJECT No. WT1603
Project Name Bolsa Chica Well Rehabilitation ROUGH ORDER OF MAGNITUDE $4,365,135 Project Manager Iris Lee, Director of Public Works WORKED PERFORMED BY Contract Location Old Bolsa Chica Road PROJECT STATUS On-Hold
Priority High ALTERNATE FUNDING SOURCE
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
Water - 501 $ 1,000,000 $ - $ 3,000,000 $ - $ - $ - $ 4,000,000 TOTAL $ 1,000,000 $ - $ 3,000,000 $ - $ - $ - $ 4,000,000 FY 26-27 Budget
Design $ - $ - $ - $ - $ - $ - $ -
Construction $ 1,000,000 $ - $ 3,000,000 $ - $ - $ - $ 4,000,000 TOTAL $ 1,000,000 $ - $ 3,000,000 $ - $ - $ - $ 4,000,000 Expenditures as of 04/30/26
Design & Permitting $ 365,135
Construction $ -
Construction Support $ -
TOTAL $ 365,135
FY 2026-27
Bolsa Chica Well Rehabilitation
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
This project is intended to rehabilitate the Bolsa Chica Water Well, as identified in the City’s Water System Master Plan, in order to improve long-term operational reliability and reduce ongoing maintenance needs associated with aging equipment and infrastructure.

Anticipated improvements include rehabilitation and replacement of well pumps, motors, generators, and water treatment equipment.

The project is considered critical to maintaining long-term groundwater production reliability and reducing dependence on imported water supplies, which are significantly more costly and can increase future regional capacity and readiness-to-serve charges.

The project is currently on hold until the Lampson Water Well is restored to full operational capacity, allowing Bolsa Chica Well to be temporarily taken offline for rehabilitation. Existing design work may require updates prior to project restart, and construction costs will continue to be refined based on scope development, market conditions, and bidding environment at the time of construction.

Design activities were funded through Water Enterprise Fund rate revenues, while construction is anticipated to be funded through future debt issuance. Construction activities are anticipated to be completed through contract forces, with overall project management and administration provided by the City and supported by construction management consulting services.

Water
Enterprise +
Loan
306

CAPITAL PROJECT INFORMATION SHEET
Project Category Water System PROJECT No. WT1704
Project Name Lampson Ave Transmission Main Replacement (to Seal Beach Blvd) ROUGH ORDER OF MAGNITUDE $3,300,000 Project Manager David Spitz, Associate Engineer WORKED PERFORMED BY Contract Location Lampson Ave PROJECT STATUS Planned
Priority Medium ALTERNATE FUNDING SOURCE
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
Water - 501 $ - $ - $ - $ 300,000 $ 3,000,000 $ - $ 3,300,000 TOTAL $ - $ - $ - 300,000 $ $ 3,000,000 $ - 3,300,000 $ FY 26-27 Budget
Design $ - $ - $ - 300,000 $ $ - $ - 300,000 $
Construction $ - $ - $ - $ 3,000,000 $ - $ 3,000,000
TOTAL $ - $ - $ - 300,000 $ $ 3,000,000 $ - 3,300,000 $ Expenditures as of 04/30/26
Design & Permitting $ -
Construction $ -
Construction Support $ -
TOTAL $ -
FY 2026-27
Lampson Avenue Transmission Main Replacement (to Seal Beach Blvd) FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
Following restoration of the Lampson Water Well to full operational capacity, the next phase of improvements will focus on increasing water transmission and conveyance capacity throughout the City’s distribution system. The Lampson Transmission Main Project is intended to improve system reliability, resiliency, and operational redundancy while addressing aging water infrastructure identified in the City’s 2012 Water Master Plan.

Phase I of the project will focus on the Lampson Avenue corridor between Seal Beach Boulevard and Basswood Street. While the transmission main between the Lampson Well and Basswood Street was previously upgraded to a 16-inch pipeline during well construction, the pipeline west of that location reduces to a 12-inch line, creating hydraulic restrictions and head loss within the system.

The proposed improvements are intended to increase transmission capacity and improve the ability to deliver water throughout the City to meet operational and emergency demands.

Design services are anticipated to be completed through consulting services. Project scope and cost estimates will continue to be refined as evaluations and design progress and will be adjusted based on market conditions at the time of construction. Construction activities are anticipated to be completed through contract forces, with overall project management and administration provided by the City and supported by construction management consulting services.

Water
Enterprise +
Loan
307

CAPITAL PROJECT INFORMATION SHEET
Project Category Water System PROJECT No. WT1902
Project Name Lampson Well Head Treatment TOTAL PROJECT COST $8,596,959 Project Manager Kathryne Cho, City Engineer WORKED PERFORMED BY Contract Location Lampson Ave Well Site PROJECT STATUS Construction Priority High ALTERNATE FUNDING SOURCE
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
Water - 501 $ 8,039,687 $ - $ - $ - $ - $ - $ 8,039,687 TOTAL $ 8,039,687 $ - $ - $ - $ - $ - $ 8,039,687
FY 26-27 Budget
Design $ - $ - $ - $ - $ - $ - $ -
Construction $ 8,039,687 $ - $ - $ - $ - $ - $ 8,039,687 TOTAL $ 8,039,687 $ - $ - $ - $ - $ - $ 8,039,687
Expenditures as of 04/30/26
Design & Permitting $ 557,272
Construction $ -
Construction Support $ -
TOTAL $ 557,272
FY 2026-27
Lampson Well Head Treatment
FY 2026-27 - FY 2030-31

DESCRIPTION
This project is intended to construct a treatment system at the Lampson Water Well to eliminate nuisance odor conditions associated with groundwater pumping. While the odor does not present a health risk, it can negatively impact public perception of water quality. The proposed treatment improvements are intended to permanently address the odor issue, improve operational efficiency, and support reliable long-term use of the well.

The project is considered critical to restoring the well to full operational capacity, allowing other production wells within the City’s water system to be temporarily taken offline for planned rehabilitation and maintenance activities.

The project has been awarded by the City Council. Design activities were funded through Water Enterprise Fund rate revenues, while construction is anticipated to be funded through a loan from the Orange County Water District (OCWD).

Construction activities will be completed through contract forces, with overall project management and administration provided by the City and supported by construction management consulting services.

Water
Enterprise +
Loan
308

CAPITAL PROJECT INFORMATION SHEET
Project Category Water System PROJECT No. WT2001
Project Name Advanced Metering Infrastructure ROUGH ORDER OF MAGNITUDE $4,085,092 Project Manager Iris Lee, Director of Public Works WORKED PERFORMED BY Contract Location Citywide PROJECT STATUS Planned
Priority Low ALTERNATE FUNDING SOURCE
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
Water - 501 $ - $ 500,000 $ 2,000,000 $ 1,540,000 $ - $ - $ 4,040,000 TOTAL $ - 500,000 $ $ 2,000,000 $ 1,540,000 $ - $ - 4,040,000 $ FY 26-27 Budget
Design $ - $ - $ - $ - $ - $ - $ -
Construction $ - $ 2,040,000 $ 2,000,000 $ - $ - $ 4,040,000 TOTAL $ - 2,040,000 $ $ 2,000,000 $ - $ - $ - 4,040,000 $ Expenditures as of 04/30/26
Design & Permitting $ 45,092
Construction $ -
Construction Support $ -
TOTAL $ 45,092
FY 2026-27
Advanced Metering Infrastructure
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
Water
Enterprise+
Grants
This project is intended to replace aging water meters that have exceeded their serviceable lifespan and implement an Advanced Metering Infrastructure (AMI) system to improve operational efficiency, customer service, and water use monitoring capabilities. Some existing meters may no longer accurately record water usage, which can result in unaccounted water consumption and reduced revenue recovery.

The proposed AMI system would provide a two-way communication network capable of collecting and transmitting real-time water usage data. The system is anticipated to reduce the need for manual meter reading activities, improve operational efficiency, support ongoing water conservation and efficiency objectives, and better position the City to respond to evolving State regulatory requirements.

The AMI system is also intended to enhance customer access to water usage information by providing on-demand usage data, leak detection notifications, historical consumption trends, and related account information.

Project costs and implementation strategies will continue to be refined as technology evolves and the City evaluates available AMI platforms and deployment approaches. The City is currently pursuing grant funding opportunities to help offset implementation costs associated with the Water Enterprise Fund.
309

CAPITAL PROJECT INFORMATION SHEET
Project Category Water System PROJECT No. WT2103
Project Name LCWA Watermain Lining ANTICIPATED PROJECT COST $4,020,000 Project Manager Iris Lee, Director of Public Works WORKED PERFORMED BY Contract Location Los Cerritos Wetlands PROJECT STATUS Construction Priority High ALTERNATE FUNDING SOURCE
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
Water - 501 $ 25,928 $ 3,700,000 $ - $ - $ - $ - $ 3,725,928 TOTAL $ 3,700,000 25,928 $ $ - $ - $ - $ - 3,725,928 $
FY 26-27 Budget
Design $ - $ - $ - $ - $ - $ - $ -
Construction $ 25,928 $ 3,700,000 $ - $ - $ - $ - $ 3,725,928 TOTAL $ 3,700,000 25,928 $ $ - $ - $ - $ - 3,725,928 $
Expenditures as of 04/30/26
Design & Permitting $ 294,072
Construction $ -
Construction Support $ -
TOTAL $ 294,072
FY 2026-27
LCWA Watermain Lining
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
Water
Enterprise+
Loan
This project is intended to rehabilitate and improve the water transmission line traversing the Hellman Ranch and Los Cerritos Wetlands areas in order to enhance system reliability, address identified deficiencies, and extend the service life of the pipeline. Due to the environmentally sensitive habitat and concurrent coordination with the Los Cerritos Wetlands restoration project, improvements are being designed to utilize the least intrusive construction methods feasible in order to minimize impacts to surrounding wetland resources.

The project is considered time-sensitive, as construction must be completed prior to commencement of portions of the wetlands restoration activities, which is currently ongoing.

Design has been completed and construction award is forthcoming. The project is anticipated to be funded through State Revolving Fund (SRF) loans. Construction activities will be completed through contract forces, with overall project management and administration provided by the City and supported by construction management consulting services. 310

CAPITAL PROJECT INFORMATION SHEET
Project Category Water System PROJECT No. WT2301
Project Name College Park West Water System Improvements ROUGH ORDER OF MAGNITUDE $2,200,000 Project Manager David Spitz, Associate Engineer WORKED PERFORMED BY Contract Location College Park West PROJECT STATUS Planned
Priority Medium ALTERNATE FUNDING SOURCE
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
Water - 501 $ - $ - $ - $ - $ 200,000 $ 2,000,000 $ 2,200,000 TOTAL $ - $ - $ - $ - 200,000 $ $ 2,000,000 $ 2,200,000 FY 26-27 Budget
Design $ - $ - $ - $ - 200,000 $ $ 100,000 $ 300,000
Construction $ - $ - $ - $ - $ - $ 1,900,000 $ 1,900,000 TOTAL $ - $ - $ - $ - 200,000 $ $ 2,000,000 $ 2,200,000 Expenditures as of 04/30/26
Design & Permitting $ -
Construction $ -
Construction Support $ -
TOTAL $ -
FY 2026-27
College Park West Water System Improvements
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
Water
Enterprise+
Loan
The project is anticipated to include installation of a new emergency interconnection transmission line to provide enhanced system redundancy and failover capability, minimizing the potential for service disruptions during emergency conditions. The improvements will establish an additional connection point capable of providing an alternate potable water supply to the College Park West neighborhood through coordination with the City of Long Beach water system.

The project is anticipated to be funded through Water Enterprise Funds, supported by future debt financing identified in the adopted Water and Sewer Rate Study. Project scope and costs will be refined when evaluations and design begin.

The City anticipates retaining consulting services to prepare design and construction documents. Construction activities are anticipated to be completed through contract forces, with overall project management provided by the City and supported by construction management consulting services.
311

CAPITAL PROJECT INFORMATION SHEET
Project Category Water System PROJECT No. WT2401
Project Name Seal Way Sewer/Water Upgrade TOTAL PROJECT COST $4,300,000 Project Manager Dave Spitz, Associate Engineer WORKED PERFORMED BY Contract Location Seal Way PROJECT STATUS Planned
Priority Medium ALTERNATE FUNDING SOURCE
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
Water - 501 $ - 150,000 $ $ 2,000,000 $ - $ - $ - 2,150,000 $ Sewer - 503 $ - $ 150,000 $ 2,000,000 $ - $ - $ - $ 2,150,000 TOTAL $ - 300,000 $ $ 4,000,000 $ - $ - $ - 4,300,000 $ FY 26-27 Budget
Design $ - 300,000 $ $ 100,000 $ - $ - $ - 400,000 $
Construction $ - $ - $ 3,900,000 $ - $ - $ - $ 3,900,000 TOTAL $ - 300,000 $ $ 4,000,000 $ - $ - $ - 4,300,000 $ Expenditures as of 04/30/26
Design & Permitting $ -
Construction $ -
Construction Support $ -
TOTAL $ -
FY 2026-27
Seal Way Sewer/Water Upgrade
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
Water+Sewer
Enterprise
+Loan
Some of the City’s water and sewer pipelines are more than 100 years old and are primarily located within the older areas of town. Many of these pipelines are undersized, deteriorated, offset, impacted by root intrusion, or constructed of aging asbestos cement pipe (ACP).

The systems were designed for historic service demands and no longer fully meet current operational, capacity, and design standards, resulting in recurring water main breaks, sewer blockages, and increased risk of sanitary sewer overflows.

The project is planned with a preliminary planning-level cost estimate of approximately $4.3 million. Due to site constraints including narrow alleys, high groundwater conditions, utility conflicts, and concrete alley restoration requirements, project scope and costs will continue to be refined as evaluations and design progress.

The project is anticipated to be funded through the Water and Sewer Enterprise Funds, supported by future debt financing identified in the adopted Water and Sewer Rate Study.

The City anticipates retaining consulting services to prepare design and construction documents. Construction activities are anticipated to be completed through contract forces, with overall project management provided by the City and supported by construction management consulting services.
312

CAPITAL PROJECT INFORMATION SHEET
Project Category Water System PROJECT No. WT2701
Project Name Navy Reservoir Rehabilitation ROUGH ORDER OF MAGNITUDE $2,000,000 Project Manager David Spitz, Associate Engineer WORKED PERFORMED BY Contract Location Navy Reservoir PROJECT STATUS Planned
Priority Medium ALTERNATE FUNDING SOURCE
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
Water - 501 $ 2,000,000 $ - $ - $ - $ - $ 2,000,000
TOTAL $ - 2,000,000 $ $ - $ - $ - $ - 2,000,000 $
FY 26-27 Budget
Design $ - 200,000 $ $ - $ - $ - $ - 200,000 $
Construction $ - $ 1,800,000 $ - $ - $ - $ - $ 1,800,000 TOTAL $ - 2,000,000 $ $ - $ - $ - $ - 2,000,000 $
Expenditures as of 04/30/26
Design & Permitting $ -
Construction $ -
Construction Support $ -
TOTAL $ -
The City owns and operates two potable water storage reservoirs: the Beverly Manor Reservoir and the Navy Reservoir. Due to the Navy Reservoir’s steel construction and exposure to the coastal environment, the facility is more susceptible to corrosion, deterioration, and long-term wear associated with age and environmental conditions.

This project is intended to rehabilitate the Navy Reservoir in order to improve operational reliability, structural durability, worker safety, and regulatory compliance. Anticipated improvements include upgrades to the exterior ladder system with installation of a fall arrest system and ladder gate, rehabilitation and recoating of the roof and access hatches, installation of roof vents and hatch gaskets, and repairs to the interior ladder system.

Additional improvements include installation of OSHA-compliant confined space entry placards at roof and exterior manways, as well as completion of a seismic evaluation with implementation of structural retrofits, as necessary, to improve seismic resilience.

Project design is anticipated to begin in FY 2026/27 utilizing Water Enterprise Fund rate revenues. In accordance with the adopted Water Rate Study, debt issuance is anticipated to fund construction of the project. Project scope and cost estimates will continue to be refined through the evaluation and design process and will be adjusted based on market conditions at the time of construction.

The City anticipates retaining consulting services to perform detailed interior and exterior condition assessments of the reservoir and prepare design and construction documents.

Construction activities are anticipated to be completed through contract forces, with overall project management and administration provided by the City.

FY 2026-27
Navy Reservoir Rehabilitation
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
Water
Enterprise+
Loan
313

CAPITAL PROJECT INFORMATION SHEET
Project Category Water System PROJECT No. WTXXXX
Project Name Leisure World Well Reestablishment ROUGH ORDER OF MAGNITUDE $6,000,000 Project Manager Iris Lee, Director of Public Works WORKED PERFORMED BY Contract Location Leisure World PROJECT STATUS Planned
Priority Medium ALTERNATE FUNDING SOURCE
Funding Source Carryover
Proposed
2026-27
Budget
Estimated
2027-28
Budget
Estimated
2028-29
Budget
Estimated
2029-30
Budget
Estimated
2030-31
Budget
Estimated
5-year Total
Water - 501 $ - $ - $ 1,000,000 $ 3,000,000 $ 2,000,000 $ - $ 6,000,000 TOTAL $ - $ - 1,000,000 $ $ 3,000,000 $ 2,000,000 $ - 6,000,000 $ FY 26-27 Budget
Design $ - $ - 1,000,000 $ $ - $ - $ - 1,000,000 $
Construction $ - $ - $ - $ 3,000,000 $ 2,000,000 $ - $ 5,000,000 TOTAL $ - $ - 1,000,000 $ $ 3,000,000 $ 2,000,000 $ - 6,000,000 $ Expenditures as of 04/30/26
Design & Permitting $ -
Construction $ -
Construction Support $ -
TOTAL $ -
FY 2026-27
Leisure World Well Restablishment
FY 2026-27 - FY 2030-31

DESCRIPTION/STATUS
Water
Enterprise +
Loan
This project is intended to restore the Leisure World Well to active service after being offline for several years. The well historically pumped directly into the Beverly Manor Reservoir but was previously deactivated due to funding limitations and historical odor-related concerns.

Anticipated improvements include water quality testing and sampling, rehabilitation of the deep well facilities to restore pumping capacity and operational reliability, and upgrades to related mechanical and electrical systems. Planned system improvements may include installation of a soft-start drive, replacement of the motor, updated controls, and other associated infrastructure improvements necessary to support efficient and reliable operation.

Project implementation is tentatively planned for future fiscal years and will be coordinated with the timing and sequencing of other water infrastructure projects and operational priorities.

Due to the specialized nature of the work, including hydrogeologic evaluation and well rehabilitation requirements, design and construction activities are anticipated to be completed through specialized contract services. Overall project administration will be provided by the City, with support from construction management consulting services.

This project will be funded by the Water Enterprise funds, unless alternative external funding sources are identified. Project costs will be refined with evaluation and design, as it relates to the market at the time of construction. 314
SPECIAL ASSESSMENT DISTRICTS FY 2026-2027
MANAGING DEPARTMENT HEAD: Director of Finance/City Treasurer

MISSION STATEMENT
Special Assessment Districts are established to account for resources legally restricted to specified purposes within the City of Seal Beach.

PRIMARY ACTIVITIES
Landscape Maintenance – 0450
The Seal Beach Community Facilities District No. 2002-02 (Seal Beach Boulevard/Lampson Avenue Landscape Maintenance District) was formed under the Mello-Roos Community Facilities Act of 1982 to provide financing for the City's maintenance of landscaping facilities installed within the public right-of-way as part of the Bixby Old Ranch, Town Center, and Country Club developments. The subject landscaping facilities were installed by the Bixby Ranch Co. in the center median and the easterly parkway on Seal Beach Boulevard from Old Ranch Parkway to Plymouth Drive/Rossmoor Center Way in the center median southerly parkway on Lampson Avenue from Seal Beach Boulevard to approximately 1600 feet easterly, and in the City owned property along the northerly side of the I-405 north bound off ramp at Seal Beach Boulevard.

Revenue is derived from the District's share of the basic property tax levy and the special district augmentation allocations.

CFD Heron Pointe – 0460
The Seal Beach Community Facilities District No. 2002-01 (Heron Point) was formed under the Mello-Roos Community Facilities Act of 1982, as amended, to provide financing for the construction and acquisition of certain public street improvements, water and sanitary sewer improvements, dry utility improvements, park and landscaping improvements which will serve the new construction in the Community Facility District. This special revenue fund will account for the activity of the Administrative Expense Fund created by the Fiscal Agent Agreement. Revenue is derived from the proceeds of the annual levy and collection of Special Tax against property within the Community Facility District and used to fund all costs directly related to the administration of the CFD.

CFD Pacific Gateway – 0470 & 0480
The Seal Beach Community Facilities District No. 2005-01 (Pacific Gateway Business Center) was formed under the MelloRoos Community Facilities Act of 1982, as amended. Special Tax B will satisfy costs related to the maintenance of parks parkways and open space within the District (Landscaping Maintenance). Revenue is derived from the proceeds of the annual levy and collection of the Special Tax against property within the Community Facility District. 315

SPECIAL ASSESSMENT DISTRICTS
Amended Estimated Proposed
Actual Budget Actual Budget
FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

EXPENDITURTES BY PROGRAM
Landscape Maintenance - 0450
Personnel Services $ 31,188 $ 34,595 $ 36,681 $ 42,291
Maintenance and Operations 96,846 89,400 101,253 109,807 Subtotal 128,034 123,995 137,934 152,098
CFD Heron Pointe - 0460
Maintenance and Operations 269,736 264,164 261,464 275,444 Subtotal 269,736 264,164 261,464 275,444
CFD Pacific Gateway - 0470
Personnel Services 20,779 23,064 24,454 28,194
Maintenance and Operations 618,672 607,051 607,051 639,665 Subtotal 639,451 630,115 631,505 667,859
CFD Pacific Gateway - 0480
Maintenance and Operations 11,000 18,254 14,000 14,000
Subtotal 11,000 18,254 14,000 14,000
TOTAL
Personnel Services 51,967 57,659 61,135 70,485
Maintenance and Operations 996,255 978,869 983,768 1,038,916 TOTAL $ 1,048,222 $ 1,036,528 $ 1,044,903 $ 1,109,401

EXPENDITURES BY FUND
CFD Landscape Maintenance - 281 $ 128,034 $ 123,995 $ 137,934 $ 152,098 CFD Heron Pointe - 282 260,559 252,264 252,264 266,244
CFD Pacific Gateway - 283 565,722 557,051 557,051 587,225 CFD Heron Pointe - 284 9,177 11,900 9,200 9,200
CFD Pacific Gateway - 285 84,729 91,318 88,454 94,634
TOTAL $ 1,048,222 $ 1,036,528 $ 1,044,903 $ 1,109,401
FY 2026-2027
316

SPECIAL ASSESSMENT DISTRICTS
PROGRAM: 0450 CFD Landscape Maintenance
FUND: 281 CFD Landscape Maintenance District 2002-02
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Regular Salaries - Non-Sworn 281-500-0450-50020 $ 17,150 $ 19,003 $ 19,455 $ 21,688 Overtime - Non-Sworn 281-500-0450-50060 237 507 - -
Uniform Allowance 281-500-0450-50150 - 38 - -
Cafeteria - Taxable 281-500-0450-50170 474 513 502 516
Comptime Buy/Payout 281-500-0450-50180 141 - 491 -
Vacation Buy/Payout 281-500-0450-50190 783 914 2,128 1,251 Health and Wealthness Program 281-500-0450-50220 60 60 60 75 Deferred Compensation 281-500-0450-50520 156 156 675 759 PERS Retirement 281-500-0450-50530 9,987 10,964 11,023 15,314 Medical Insurance 281-500-0450-50550 1,751 1,989 1,863 2,191 Medicare Insurance 281-500-0450-50570 283 306 337 351
Life and Disability 281-500-0450-50580 165 145 146 145
TOTAL PERSONNEL SERVICES $ 31,188 $ 34,595 $ 36,681 $ 42,291

MAINTENANCE AND OPERATIONS
Contract Professional 281-500-0450-51280 $ 43,719 $ 40,500 $ 43,100 $ 45,500 Water Services 281-500-0450-51600 21,727 17,500 26,753 32,907 Transfers Out - Operations 281-500-0450-59200 31,400 31,400 31,400 31,400 TOTAL MAINTENANCE AND OPERATIONS $ 96,846 $ 89,400 $ 101,253 $ 109,807 TOTAL EXPENDITURES $ 128,034 $ 123,995 $ 137,934 $ 152,098 FY 2026-2027
317

SPECIAL ASSESSMENT DISTRICTS
PROGRAM: 0460 CFD Heron Pointe
FUND: 282 CFD Heron Pointe 2002-01 - Refund 2015
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

MAINTENANCE AND OPERATIONS
Debt Service Pmt Principal 282-500-0460-58000 $ 160,000 $ 165,000 $ 165,000 $ 175,000 Interest Expense 282-500-0460-58500 85,559 72,264 72,264 76,244 Special Tax Transfer 282-500-0460-59400 15,000 15,000 15,000 15,000 TOTAL MAINTENANCE AND OPERATIONS $ 260,559 $ 252,264 $ 252,264 $ 266,244 TOTAL EXPENDITURES $ 260,559 $ 252,264 $ 252,264 $ 266,244 FY 2026-2027
318

SPECIAL ASSESSMENT DISTRICTS
PROGRAM: 0470 CFD Pacific Gateway
FUND: 283 CFD Pacific Gateway 2005-01 - Refund 2016
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

MAINTENANCE AND OPERATIONS
Debt Service Pmt Principal 283-500-0470-58000 $ 345,000 $ 365,000 $ 365,000 $ 385,000 Interest Expense 283-500-0470-58500 195,722 167,051 167,051 177,225 Special Tax Transfer 283-500-0470-59400 25,000 25,000 25,000 25,000 TOTAL MAINTENANCE AND OPERATIONS $ 565,722 $ 557,051 $ 557,051 $ 587,225 TOTAL EXPENDITURES $ 565,722 $ 557,051 $ 557,051 $ 587,225 FY 2026-2027
319

SPECIAL ASSESSMENT DISTRICTS
PROGRAM: 0460 CFD Heron Pointe
FUND: 284 CFD Heron Pointe 2002-01 - 2015 Admin Exp
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

MAINTENANCE AND OPERATIONS
Contract Professional 284-500-0460-51280 $ 7,577 $ 10,300 $ 7,600 $ 7,600 Transfers Out - Operations 284-500-0460-59200 1,600 1,600 1,600 1,600 TOTAL MAINTENANCE AND OPERATIONS $ 9,177 $ 11,900 $ 9,200 $ 9,200 TOTAL EXPENDITURES $ 9,177 $ 11,900 $ 9,200 $ 9,200
FY 2026-2027
320

SPECIAL ASSESSMENT DISTRICTS
PROGRAM: 0470 CFD Pacific Gateway
FUND: 285 CFD Pacific Gateway 2005-01 - 2016 Land/Admin Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Regular Salaries - Non-Sworn 285-500-0470-50020 $ 11,433 $ 12,669 $ 12,970 $ 14,458 Overtime - Non-Sworn 285-500-0470-50060 158 338 - -
Uniform Allowance 285-500-0470-50150 - 25 - -
Cafeteria - Taxable 285-500-0470-50170 316 342 335 344
Comp Time Buy/Payout 285-500-0470-50180 94 - 327 -
Vacation Buy/Payout 285-500-0470-50190 522 609 1,419 834 Wellness Heatlh Program 285-500-0470-50220 40 40 40 50
Deferred Compensation 285-500-0470-50520 104 104 449 506 PERS Retirement 285-500-0470-50530 6,658 7,310 7,349 10,210 Medical Insurance 285-500-0470-50550 1,167 1,326 1,242 1,461 Medicare Insurance 285-500-0470-50570 189 204 225 234
Life and Disability 285-500-0470-50580 98 97 98 97
TOTAL PERSONNEL SERVICES $ 20,779 $ 23,064 $ 24,454 $ 28,194

MAINTENANCE AND OPERATIONS
Contract Professional 285-500-0470-51280 $ 30,315 $ 28,000 $ 28,000 $ 28,000 Water Services 285-500-0470-51600 7,635 7,000 7,000 9,440 Transfers Out - Operation 285-500-0470-59200 15,000 15,000 15,000 15,000 TOTAL MAINTENANCE AND OPERATIONS $ 52,950 $ 50,000 $ 50,000 $ 52,440 TOTAL EXPENDITURES $ 73,729 $ 73,064 $ 74,454 $ 80,634
FY 2026-2027
321

SPECIAL ASSESSMENT DISTRICTS
PROGRAM: 0480 CFD Pacific Gateway
FUND: 285 CFD Pacific Gateway 2005-01 - 2016 Land/Admin Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

MAINTENANCE AND OPERATIONS
Contract Professional 285-500-0480-51280 $ - $ 7,254 $ 3,000 $ 3,000 Transfers Out - Operation 285-500-0480-59200 11,000 11,000 11,000 11,000 TOTAL MAINTENANCE AND OPERATIONS $ 11,000 $ 18,254 $ 14,000 $ 14,000 TOTAL EXPENDITURES $ 11,000 $ 18,254 $ 14,000 $ 14,000
FY 2026-2027
322

SPECIAL ASSESSMENT DISTRICTS
Summary of Appropriations by Account
Amended Estimated Proposed
Account Actual Budget Actual Budget
Description Number FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27

PERSONNEL SERVICES
Regular Salaries - Non-Sworn 50020 $ 28,583 $ 31,672 $ 32,424 $ 36,146 Overtime - Non-Sworn 50060 394 845 - -
Uniform Allowance 50150 - 63 - -
Cafeteria - Taxable 50170 791 855 836 860
Comptime Buy/Payout 50180 235 - 818 -
Vacation Buy/Payout 50190 1,306 1,523 3,547 2,085
Health and Wellness Program 50220 100 100 100 125
Deferred Compensation 50520 260 260 1,124 1,265
PERS Retirement 50530 16,645 18,274 18,372 25,524
Medical Insurance 50550 2,919 3,315 3,106 3,652
Medicare Insurance 50570 472 510 562 585
Life and Disability 50580 263 242 244 242
TOTAL PERSONNEL SERVICES 51,967 57,659 61,135 70,485

MAINTENANCE AND OPERATIONS
Contract Professional 51280 $ 81,612 $ 86,054 $ 81,700 $ 84,100 Water Services 51600 29,362 24,500 33,753 42,347
Principal Payments 58000 505,000 530,000 530,000 560,000 Interest Payments 58500 281,281 239,315 239,315 253,469 Transfer Out - Operational 59200 59,000 59,000 59,000 59,000 Special Tax Transfer 59400 40,000 40,000 40,000 40,000
TOTAL MAINTENANCE AND OPERATIONS 996,255 978,869 983,768 1,038,916 TOTAL EXPENDITURES $ 1,048,222 $ 1,036,528 $ 1,044,903 $ 1,109,401 FY 2026-2027
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STRATEGIC BUSINESS PLAN/FIVE-YEAR FY 2026-2031

INTRODUCTION
The City of Seal Beach prepares a five-year forecast of General Fund revenues and expenditures on an annual basis to evaluate the City’s fiscal condition and to guide policy and programmatic decisions. The development of the fiveyear forecast as part of the budget development process has been identified as a best practice by the Government Finance Officers Associations (GFOA). GFOA recognizes a financial forecast as a “fiscal management tool that presents estimated information based on past, current, and projected financial conditions. This will help identify future revenue and expenditure trends that may have an immediate or long-term influence on government policies, strategic goals, and community services.”
The forecast establishes the foundation and framework for guiding policy and financial management decisions. This long-term perspective integrates strategic planning and budgeting to forecast and actively communicate challenges and opportunities before they arise. The five-year forecast focuses primarily on future revenues and expenditures of the City’s General Fund and analyzes future expenditure trends with particular emphasis on negotiated labor contracts, pension and retiree medical, unfunded liability costs, capital improvement needs and the current priorities of the City Council. The City utilizes the information in the five-year forecast as part of its annual budget development and updates the projections each year.

It is important to note that the forecast projects five years into the future based on the FY 2026-27 budget and existing budgetary relationships, while the budget is based on an itemized analysis of supply, contract, and staffing needs required to meet established service standards and City Council priorities. As a result, the forecast provides a big picture, long-term outlook, while the budget is a detailed, short-term plan.

KEY OPERATIONAL FOCUS AREAS
The City has been working diligently to achieve more with fewer resources, while contending with the ongoing challenges posed by shifts in legislation and regulations, including unfunded mandates, housing requirements, and regulatory compliance and have placed considerable strain on the City's General Fund. While planning for the budget each year, key guiding metrics are put in place. Departments are tasked with finding ways to balance the City’s obligations to maintain fiscal sustainability while continuing to provide high-quality essential services and addressing long-term fiscal impacts. Key areas of focus included:
• Maintaining public safety and emergency response
• Funding Fire response
• Community engagement
• Recreation
• Transportation
• Maintaining public infrastructure and facilities
• Maintaining Seal Beach’s desirable neighborhoods and beaches • Maintaining high quality essential City services
• Maximizing flexibility in staffing levels
• Maintaining the City’s Policy Reserve at 25 percent
• Reducing the City’s Unfunded Pension Liability
• Seeking opportunities for cost recovery and efficiencies

STRATEGIC PRIORITIES/GOALS
An important component of the City of Seal Beach’s long-term planning efforts is the identification of strategic goals and priorities, both programmatic and infrastructure-related, that guide the City’s Five-Year Strategic Business Plan (SBP) and overall financial outlook. These Goals are developed with transparency and responsiveness at their core, reflecting the evolving needs of the community and shaped by the leadership of the City Council. The City is committed to serving its residents with integrity, accountability, and excellence, ensuring that resources are aligned with the programs and services that matter most to the community. 325
STRATEGIC BUSINESS PLAN/FIVE-YEAR FY 2026-2031
A Framework for the Future
At the core of the City of Seal Beach’s long-term planning is a commitment to aligning community priorities with responsible financial stewardship. The City’s Strategic Business Plan (SBP) and Five-Year General Fund Outlook serve as the foundation for this work ensuring that policy decisions, infrastructure investments, and service delivery are guided by clear goals and sustainable funding strategies. These efforts are rooted in transparency, accountability, and responsiveness. As community needs evolve, so too must the City’s approach to balancing immediate demands with the long-term vision.

Establishing the City’s Strategic Direction
On November 8, 2025, the City Council convened a Strategic Planning Session to define a focused set of priorities for the coming years. Through a collaborative and publicly engaged process, the Council established eight SMART goals designed to be specific, measurable, achievable, relevant, and time-bound. These goals reflect a unified direction for the City and provide a roadmap for both operational and capital initiatives.

The Eight Strategic Goals
The City’s priorities span economic development, infrastructure, public safety, and community engagement. Each goal represents both a policy direction and an operational commitment.

1. Billboards
Advance policy direction and implementation strategies for billboards, including evaluation of revenue potential to support City initiatives.

2. Lifeguard Headquarters / Police Substation
Develop a comprehensive roadmap for constructing a new facility that enhances public safety services.

This includes:
• Site feasibility analysis
• Design alternatives
• Public outreach
• Identification of funding strategies, including bonding, new revenue sources, and grants

3. Main Street Beautification
Deliver near-term improvements that enhance the appearance and functionality of the Main Street area using existing resources.

4. Paid Parking Report
Evaluate options for paid parking feasibility to improve management and generate sustainable revenue.

5. Business First Working Group
Strengthen partnerships with the business community and evaluate updates to the Main Street Specific Plan. 326
STRATEGIC BUSINESS PLAN/FIVE-YEAR FY 2026-2031

6. Special Events Expansion
Explore opportunities to expand community events and maximize use of City spaces through partnerships.

7. Olympics Working Group (2028)
Position the City to benefit from regional opportunities associated with the 2028 Olympic Games.

8. Strategic Plan Communication
Enhance transparency through regular updates and clear communication with the public and City Council.

From Strategy to Implementation
These strategic goals are not standalone initiatives; they are directly tied to the City’s financial planning and long-term sustainability. Several goals, particularly those focused on revenue generation and economic development, are intended to create new funding streams. These include:
• Billboard revenue
• Paid parking updates/feasibility
• Expanded events and partnerships
These revenues are critical to advancing major capital projects, most notably the Lifeguard Headquarters.

A Priority Investment: Lifeguard Headquarters
The Lifeguard Headquarters project represents a defining infrastructure investment for the City and is one that directly supports public safety and coastal operations. The Lifeguard Headquarters and Police Substation project is estimated to cost approximately $15 million. Prior to the budget workshops, the City had already set aside approximately $4 million toward the project. During the public budget workshops, the City Council directed staff to identify additional funding sources, including $2.0 million from adjustments to Capital Improvement Program projects, $1.5 million from additional funds set aside in accordance with the City's Fiscal Policy, and $1.8 million from historically designated pier repair funds. Together, these funding sources bring the total amount identified for the project to approximately $9.3 million. The City must close the remaining funding gap and would need support of Council, the public and all of staff.

The strategy to close this gap reflects a balanced and forward-looking approach:
• Leveraging existing funds
• Generating new recurring revenue
• Utilizing bond financing
• Exploring grants and partnerships
• Continue to set funds aside, as available
Together, these eight goals reflect the City Council’s shared priorities and establish a clear direction for the organization in the year ahead. They will guide operational focus, resource allocation, and policy decisions in the upcoming fiscal year. As Council considers and approves potential revenue opportunities associated with these goals, those revenues will be incorporated into the City’s Five-Year Strategic Business Plan and financial outlook. Until such actions are formally adopted, they are not included in the Five-Year projections, ensuring that the forecast remains conservative, accurate, and based on approved policies.

THE FIVE-YEAR OUTLOOK
The Five-Year General Fund Outlook provides a framework for communicating the City’s fiscal priorities and outlining the City’s revenue and expenditure trends. The outlook, based on the City’s FY 2026-27 Budget, reflects the current economic conditions, trends, and assumptions anticipated. Sales and property tax projections were developed with the City’s sales and property tax consultant, Hinderliter, de Llamas and Associates (HdL), in collaboration with Beacon Economics. Input from outside experts, institutional economic forecasts, and the City’s departments were also incorporated into the forecast.

Forecast assumptions are based on the current economic environment, which continues to reflect sustained inflation, elevated interest rates, reduced consumer spending, and rising costs across nearly all service areas. These pressures are further influenced by broader global and national conditions, including ongoing geopolitical instability in the Middle East, which has contributed to volatility in energy prices, supply chain disruptions, and uncertainty in financial markets. 327
STRATEGIC BUSINESS PLAN/FIVE-YEAR FY 2026-2031
Domestically, factors such as moderating economic growth, labor cost pressures, and potential shifts in federal and state funding policies add additional complexity to the City’s financial outlook.

Together, these dynamics present ongoing challenges that require disciplined financial management and strategic planning. The Five-Year Outlook incorporates anticipated cost increases, economic conditions, revenue growth projections, and inflationary impacts, while identifying potential structural imbalances between projected revenues and expenditures. Updated annually as part of the budget process, this forward-looking analysis enables City staff and the City Council to evaluate the long-term fiscal implications of policy decisions and implement proactive measures to maintain fiscal stability in an increasingly uncertain economic climate.

Historically, the City of Seal Beach has faced difficult fiscal periods that required significant cuts to essential services.

Instead for FY 2026-27, the City is proud to present a balanced budget that maintains the critical services our community depends on and this is in large part to the passage of Measure GG. The support of our residents in approving Measure GG reflects the strong trust our community has in the City’s leadership and shared commitments to maintain the level of service the community expects.

The City has worked diligently to achieve and maintain a balanced budget, often requiring difficult decisions and ongoing balancing measures to align revenues with expenditures. While these efforts have positioned the City on stable financial footing today, they are not sustainable without continued action. As costs for maintenance and operations continue to outpace revenue growth, the City is effectively tightening its budget each year. This has limited the ability to grow staffing levels in alignment with service demands, placing additional pressure on departments to do more with fewer resources. Moving forward, it will be critical for the City to continue identifying and implementing new, sustainable revenue sources to maintain service levels, support strategic priorities, and ensure long-term fiscal health.

Fiscal Reserves
The City’s reserve levels remain a critical component of its overall financial strategy and long-term stability. Reserves serve as a vital tool to help navigate unexpected financial challenges such as revenue declines, natural disasters, or economic downturns without immediately disrupting essential services. In today’s uncertain economic environment, characterized by persistent inflation, fluctuating interest rates, potential changes in state and federal funding, national policy shifts, global instability, and the impacts of tariffs, maintaining strong reserves is more important than ever.

These funds provide a necessary financial buffer, allowing the City to sustain operations while thoughtfully assessing and responding to changing economic conditions.

Consistent with best practices, the Government Finance Officers Association (GFOA) recommends maintaining a minimum of two months of operating reserves. The City’s current policy is even more conservative, targeting a reserve level between 20% and 25% of General Fund expenditures. The FY 2026–27 budget meets this policy by maintaining reserves at approximately 25%, positioning the City on strong financial footing. This reflects a pattern of prudent fiscal decision-making and a continued commitment to long-term sustainability. While the City is well-positioned today, it is essential to remain forward-looking and continue planning for future uncertainties.

The Five-Year General Fund Outlook further supports this approach by highlighting the relationship between revenues and expenditures and identifying potential structural imbalances. By evaluating these trends annually, the City can proactively implement strategies to maintain fiscal stability.

Maintaining adequate reserves ensures:
• Protection against economic downturns
• Flexibility during periods of revenue volatility
• Stability in delivering essential services
Given ongoing economic uncertainty, these reserves will continue to serve as a critical safeguard as the City advances its strategic priorities and plans for the future.
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STRATEGIC BUSINESS PLAN/FIVE-YEAR FY 2026-2031
Pension Planning
As part of its ongoing commitment to long-term fiscal health, the City has taken proactive steps to reduce its pension liabilities. In 2024, the City made an additional discretionary payment toward its CalPERS unfunded accrued liability using Revitalization funds. This early payment permanently lowered the City's future required contributions, resulting in significant ongoing savings. Building on that momentum, the FY 2025-26 Budget included an additional $250,000 dedicated to advancing the City Council’s direction to implement a formal pension paydown plan. Again, the City has included an additional discretionary payment to support the long-term resilience of the pension plans. By strategically investing in pension reduction now, the City aims to ease future budget pressures, create long-term structural savings, and ultimately eliminate its unfunded pension liability. This forward-looking approach reflects the City's commitment to financial sustainability while preserving the ability to fund essential services well into the future.

General Fund Fiscal Sustainability
Given that the City is largely built out and may not qualify for many grant opportunities, exploring ongoing additional revenue streams becomes essential as expenses have historically increased above estimated assumptions. It will be crucial to maintain a diligent approach to expenditure planning with careful consideration.

ASSUMPTIONS
In any given fiscal year, the level of resources, expenditures and year-end positive balances are the result of countless variables, including the global, national, and state economies; legislative mandates; tax policy; the state’s financial and budget circumstances; changing land use or building patterns; and City Council priorities. To the extent these factors vary from the outlook’s assumptions, outcomes will also vary. The City carefully monitors these factors and adjusts its operational and budget strategies accordingly.