City of Laguna Niguel General Fund Expenditure ‐ Finance For Fiscal Year 2024‐2025 2021‐2022 2022‐2023 2023‐2024 2024‐2025 Account Description Actual Actual Budget Adopted 100‐05‐4000 SALARIES ‐ FULL‐TIME 614,785 702,261 704,746 634,967 100‐05‐4002 SALARIES ‐ PART‐TIME 890 ‐ ‐ 80,000 100‐05‐4030 RETIREMENT 71,360 74,425 81,419 76,975 100‐05‐4031 EMPLOYEE INSURANCE BENEFITS 90,703 104,799 110,076 112,620 100‐05‐4032 DISABILITY INSURANCE 3,435 3,741 4,295 3,997 100‐05‐4034 PAYROLL TAXES 9,397 10,670 10,219 9,787 100‐05‐4035 OTHER EMPLOYEE BENEFITS 5,700 11,686 5,700 5,700 100‐05‐5007 BANK/NSF CHARGES 3,528 1,074 1,000 8,400 100‐05‐5040 CLOTHING & PERSONNEL SUPPLIES 312 559 ‐ 1,500 100‐05‐5045 COMMITTEE/COMMISSION STIPENDS 750 350 1,000 1,000 100‐05‐5230 INTEGRATED ACCOUNTING SYSTEMS 51,081 53,209 55,000 57,900 100‐05‐5300 EQUIPMENT ‐ LEASES & MAINTENANCE ‐ 602 1,000 ‐ 100‐05‐5440 MEMBERSHIPS & DUES 1,315 1,299 2,000 2,000 100‐05‐5460 OPERATIONAL SUPPLIES 3,678 2,468 5,000 5,000 100‐05‐5470 PAYROLL PROCESSING 59,918 71,037 68,000 73,500 100‐05‐5500 PRINTING & MAILING 512 1,933 500 500 100‐05‐5640 RESOURCE MATERIALS 4,155 4,503 5,000 5,500 100‐05‐5645 SAFEKEEPING SERVICES 7,714 8,019 10,000 11,500 100‐05‐5720 TRAINING, MEETINGS & CONFERENCES 2,411 1,164 7,000 4,000 100‐05‐6300 INDEPENDENT AUDIT 43,503 34,295 46,586 52,500 100‐05‐6550 MANDATED CLAIMS 6,500 7,000 9,000 8,000 100‐05‐6725 PROFESSIONAL SERVICES‐OTHER 46,883 31,359 50,000 63,500 100‐05‐7250 FURNITURE & EQUIPMENT 119 ‐ 1,000 750 TOTALS 1,028,649 1,126,453 1,178,541 1,219,596 SUMMARY BY FUNCTION: SALARIES & BENEFITS 796,270 907,582 916,455 924,046 MATERIALS, SUPPLIES, & SERVICES 232,379 218,871 262,086 295,550 TOTALS 1,028,649 1,126,453 1,178,541 1,219,596 40