City of Laguna Niguel General Fund Expenditure ‐ Parks & Recreation For Fiscal Year 2024‐2025 2021‐2022 2022‐2023 2023‐2024 2024‐2025 Account Description Actual Actual Budget Adopted Parks & Recreation Administration 100‐40‐4000 SALARIES ‐ FULL‐TIME 302,546 343,445 389,012 529,904 100‐40‐4002 SALARIES ‐ PART‐TIME 45,010 25,717 41,980 44,400 100‐40‐4003 SALARIES ‐ OVER‐TIME 1,982 119 1,000 1,000 100‐40‐4020 TEMPORARY HELP ‐ 8,035 ‐ ‐ 100‐40‐4030 RETIREMENT 37,655 33,264 52,499 73,715 100‐40‐4031 EMPLOYEE INSURANCE BENEFITS 29,416 42,072 55,572 105,888 100‐40‐4032 DISABILITY INSURANCE 1,530 1,803 2,329 3,140 100‐40‐4034 PAYROLL TAXES 5,700 5,959 6,264 8,342 100‐40‐4035 OTHER EMPLOYEE BENEFITS 5,700 5,700 5,700 5,700 100‐40‐5040 CLOTHING & PERSONNEL SUPPLIES 82 307 200 200 100‐40‐5045 COMMITTEE/COMMISSION STIPENDS 825 900 1,500 1,500 100‐40‐5080 COMPUTER SOFTWARE 2,233 4,215 6,500 6,500 100‐40‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE 13,582 14,930 17,500 5,000 100‐40‐5440 MEMBERSHIPS & DUES 2,308 3,830 6,077 6,000 100‐40‐5460 OPERATIONAL SUPPLIES 7,494 10,380 10,000 10,000 100‐40‐5500 PRINTING & MAILING 492 1,509 750 750 100‐40‐5550 PUBLIC NOTICES 1,463 ‐ 2,000 2,000 100‐40‐5720 TRAINING, MEETINGS & CONFERENCES 1,226 4,359 3,600 7,200 100‐40‐6725 PROFESSIONAL SERVICES‐OTHER 136,398 ‐ ‐ ‐ 100‐40‐7250 FURNITURE & EQUIPMENT 2,110 ‐ ‐ ‐ Subtotal for P&R Administration 597,752 506,544 602,483 811,239 Recreation Programs 100‐41‐4000 SALARIES ‐ FULL‐TIME 511,748 467,074 579,941 535,291 100‐41‐4002 SALARIES ‐ PART‐TIME 214,538 297,043 324,176 325,000 100‐41‐4003 SALARIES ‐ OVER‐TIME 6,186 9,678 2,000 2,000 100‐41‐4030 RETIREMENT 70,546 55,528 76,889 72,013 100‐41‐4031 EMPLOYEE INSURANCE BENEFITS 102,588 89,817 126,684 113,828 100‐41‐4032 DISABILITY INSURANCE 2,990 2,522 3,491 3,140 100‐41‐4034 PAYROLL TAXES 16,495 23,946 29,218 28,628 100‐41‐5020 BUILDING SUPPLIES 11,271 14,870 11,650 11,650 100‐41‐5040 CLOTHING & PERSONNEL SUPPLIES 1,637 4,868 7,000 7,000 100‐41‐5080 COMPUTER SOFTWARE 1,701 1,082 1,920 4,920 100‐41‐5081 COMPUTER SOFTWARE MAINT. FEES 17,328 33,334 22,000 30,000 100‐41‐5115 CULTURAL ARTS 11,285 ‐ ‐ ‐ 100‐41‐5160 FIRST AID SUPPLIES 1,291 1,986 ‐ ‐ 100‐41‐5210 HOLIDAY PARADE 61,039 ‐ ‐ ‐ 100‐41‐5270 YOUTH COMMITTEE 2,014 1,676 3,000 3,000 100‐41‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE ‐ 1,391 500 ‐ 100‐41‐5320 MAINTENANCE ‐ BUILDINGS/STRUCTURES 896 3,804 4,000 4,000 100‐41‐5440 MEMBERSHIPS & DUES 1,490 1,888 1,500 2,200 100‐41‐5442 MENORAH LIGHTING CEREMONY 3,000 ‐ ‐ ‐ 100‐41‐5460 OPERATIONAL SUPPLIES 283 ‐ 100 ‐ 78