City of Laguna Niguel Adopted Budget For Fiscal Year 2024‐25 TABLE OF CONTENTS CITY MANAGER'S BUDGET MESSAGE................................................................................................... i GENERAL INFORMATION City of Laguna Niguel Profile……………………………………………………………………………………… 1 Strategic Plan Executive Summary……………………………………………………………………………… 3 … Distinguished Budget Presentation Award…………………………………………………………………… 5 Organizational Chart…………………………………………………………………………………………… … 6 Summary of Full Time Personnel………………………………………………………………………………… 7 FINANCIAL SUMMARIES Summary of Sources and Uses by Fund...…..........................................................................…………… 11 General Fund Summary….....…………………………………………………………………………………… 13 General Fund Revenue Detail….........………………………………………………………………………… 15 General Fund Expenditures City Council…................................................................................................................................... 20 . Administration Department............................................................................................................... 24 City Clerk Department...…................................................................................................................ 30 City Attorney's Office…......…........................................................................................................... 34 Finance Department…..…................................................................................................................ 38 Non-departmental & I.T.................................................................................................................... . 44 Public Safety Department................................................................................................................. 48 Community Development Department…........................................................................................... 56 Public Works Department….............…............................................................................................. 64 Parks and Recreation Department….…............................................................................................ 76 Gas Tax Fund….................................................................................................................................... 89 Measure M2 Fund….............................................................................................................................. 90 . AB 2766 AQMD Fund…........................................................................................................................ 91 Supplemental Law Enforcement Services Fund..................................................................................... 92 CDBG Fund........................................................................................................................................... 93 Senior Transportation Fund…................................................................................................................ 94 Miscellaneous Grants Fund…................................................................................................................ 95 Capital Improvement Program Fund...................................................................................................... 96 Vehicle Replacement Fund.................................................................................................................... 97 CAPITAL IMPROVEMENT PROGRAM….................................................................................................. 98 APPENDIX Classification of Funds…………………………………………………………………………………………… 117 Budget Glossary……………………..........................………………………………………………………… 119 Financial Reserves Policy…...........……………………………………………………………………………… 124 Investment Policy…...........……………………………………………………………………………………... 127 Purchasing Policy…...........……………………………………………………………………………………... 135 Budget Cycle…...........…………………………………………………………………………………….... 145 … Citywide Revenues & Expenditures…...........………………………………………………………………… 146 5-Year Revenue Trend…...........………………………………………………………………………………… 147 Capital Improvement Program…...........………………………………………………………………………… 148 City Demographics…...........……………………………………………………………………………………. 149 … Fund Sources by Department…...........……………………………………………………………………… 150 Five Year Forecast…...........……………………………………………………………………………………. 151