City of Laguna Niguel General Fund Expenditure ‐ Non‐departmental & I.T. For Fiscal Year 2024‐2025 Account Description Total 06‐4030 RETIREMENT ‐ UNFUNDED ACCRUED LIABILITY PAYMENT 584,350 ‐ Unfunded accrued liability (UAL) annual payment to CalPERS 06‐5020 BUILDING SUPPLIES 13,478 ‐ Supplies including coffee, drinking water, kitchen items 06‐5100 CONTINGENCIES 350,000 ‐ Any costs associated with emergencies or unforeseen circumstances 06‐5220 INSURANCE 845,000 ‐ Unemployment insurance through the State of CA Employment Development Department, earthquake and flood insurance through Arthur Gallagher & Company, CalPERS health insurance administration fees, California Joint Powers Insurance Authority policy renewal, pollution insurance, property insurance (all‐risk, vehicles, mechanical breakdown), general liability insurance, and workers' compensation insurance 06‐5440 MEMBERSHIP & DUES 7,200 ‐ Employee use of YMCA facilities 06‐5460 OPERATIONAL SUPPLIES 10,000 ‐ Any costs for supplies for the office, including computer supplies 06‐5500 PRINTING & MAILING 13,000 ‐ Replenishment of postage meter machine at City Hall and print jobs 06‐5530 PROPERTY TAX ADMIN FEES 115,000 ‐ Administrative fee charged by County of Orange for property tax collection 06‐5640 RESOURCE MATERIALS 500 ‐ Miscellaneous subscriptions, newspapers, magazines 46