City of Laguna Niguel General Fund Expenditure ‐ Administration For Fiscal Year 2024‐2025 2021‐2022 2022‐2023 2023‐2024 2024‐2025 Account Description Actual Actual Budget Adopted 100‐02‐4000 SALARIES ‐ FULL‐TIME 749,526 796,174 894,703 1,052,522 100‐02‐4002 SALARIES ‐ PART‐TIME 52,974 69,460 46,800 46,800 100‐02‐4003 SALARIES ‐ OVER‐TIME 1,467 896 1,000 1,000 100‐02‐4030 RETIREMENT 60,373 62,316 76,835 89,834 100‐02‐4031 EMPLOYEE INSURANCE BENEFITS 79,537 97,662 108,180 133,830 100‐02‐4032 DISABILITY INSURANCE 4,329 4,482 5,237 6,190 100‐02‐4034 PAYROLL TAXES 12,310 13,335 13,666 15,955 100‐02‐4035 OTHER EMPLOYEE BENEFITS 25,885 29,506 29,700 32,700 100‐02‐5040 CLOTHING & PERSONNEL SUPPLIES 534 2,029 1,000 1,000 100‐02‐5080 COMPUTER SOFTWARE 3,541 4,038 5,000 15,000 100‐02‐5125 EDUCATIONAL REIMBURSEMENT PROGRAM 1,193 12,250 10,000 10,000 100‐02‐5140 EMPLOYEE RECOGNITION PROGRAM 6,726 14,067 20,000 20,000 100‐02‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE ‐ ‐ 1,000 ‐ 100‐02‐5440 MEMBERSHIPS & DUES 22,214 22,827 25,000 25,000 100‐02‐5460 OPERATIONAL SUPPLIES 3,891 4,044 7,500 7,500 100‐02‐5500 PRINTING & MAILING 3,068 2,622 13,250 3,250 100‐02‐5610 EMPLOYMENT SERVICES 43,614 18,885 15,000 15,000 100‐02‐5640 RESOURCE MATERIALS 999 477 1,300 800 15,000 15,000 100‐02‐5660 SPECIAL EVENTS 25,062 29,234 100‐02‐5720 TRAINING, MEETINGS & CONFERENCES 23,028 18,858 25,000 25,000 100‐02‐6350 INTERNET/WEBSITE 26,462 28,989 31,000 33,000 100‐02‐6425 LAGUNA NIGUEL LIBRARY SUPPORT 18,504 29,146 30,000 30,000 100‐02‐6675 PERSONNEL CONSULTANTS 37,053 51,460 48,500 56,000 100‐02‐6725 PROFESSIONAL SERVICES‐OTHER 13,543 23,840 27,500 30,000 100‐02‐6775 LNCC BUSINESS AND COMMUNITY DIRECTORY 24,000 24,000 24,000 24,000 100‐02‐6780 LNCC SHOP LAGUNA NIGUEL 5,000 10,000 10,000 10,000 100‐02‐7250 FURNITURE & EQUIPMENT 700 11,543 7,200 6,000 TOTALS 1,245,533 1,382,140 1,493,371 1,705,381 SUMMARY BY FUNCTION: SALARIES & BENEFITS 986,401 1,073,831 1,176,121 1,378,831 MATERIALS, SUPPLIES, & SERVICES 259,132 308,309 317,250 326,550 TOTALS 1,245,533 1,382,140 1,493,371 1,705,381 26