Laguna Niguel FY 2008/09 Budget Review

As we get ready for a season of cuts, let's take a look back to a year ago and what we thought would work.

Laguna Niguel has a budget which is pretty typical - 30% Property Tax, almost 20% Sales Tax, but they get over

 12% of their budget from the backfill of property taxes in-lieu of the vehicle license fee.  Since things are looking bad for the in-lieu backfill, this could really hurt Laguna Niguel.

Expenditures are also pretty typical - about 32% for Police, 28% for Public Works.  The next largest expenditure is the Parks & Recreation department at a little over 11%.  Like many other south county cities, Laguna Niguel contracts with the Orange County Fire Authority for fire protection, so those charges show up on property owner's tax bills, not the city budget.

Here is the budget http://ca-lagunaniguel2.civicplus.com/DocumentView.aspx?DID=426

A spreadsheet summarizing the city budget follows.

Revenues		% Total Revenues
Property Taxes	$11,897,000	30.00%
Sales Tax	7,800,000	19.67%
Property Taxes in-lieu of sales tax (prop 57)	2,500,000	6.30%
Vehicle license fees	331,000	0.83%
Property Taxes in-lieu VLF backfill	4,815,000	12.14%
Property Transfer Tax	310,000	0.78%
Transient Occupancy Tax	40,000	0.10%
Gas Tax	1,182,500	2.98%
Motor Vehicle Fines	237,000	0.60%
Abandoned Vehicles	26,000	0.07%
Parking Citations	160,000	0.40%
COPS Grant	128,000	0.32%
Franchise Fees	2,276,000	5.74%
Building & Safety Fees	780,000	1.97%
Soil Engineering Fees	37,000	0.09%
Grading Fees	68,000	0.17%
Planning Fees	75,000	0.19%
Engineering Fees	180,000	0.45%
Transportation Fees	2,000	0.01%
Measure M	900,000	2.27%
AQMD	77,000	0.19%
Traffic Congestion Relief – Direct	612,000	1.54%
Traffic Congestion Relief – County	223,500	0.56%
Parks & Recreation Fees	1,038,695	2.62%
CDBG	335,398	0.85%
Prop 1B Direct	0	0.00%
Prop 1B County	300,000	0.76%
OCTA Grants	51,263	0.13%
SCAG Grant	0	0.00%
Caltrans Seismic Bridge Retrofit	115000	0.29%
Interest	3,050,200	7.69%
Rents & Concessions	41,351	0.10%
Misc	68,600	0.17%
Total Revenues	$39,657,507	100.00%
Expenditures		% Total Expenditures
City Council	$271,087	0.92%
Special Events	156,500	0.53%
City Manager	1,012,469	3.45%
City Clerk	428,712	1.46%
City Atty	297,000	1.01%
Finance	684,002	2.33%
General Overhead	2,261,692	7.70%
Police	9,370,784	31.89%
Animal Control	403,895	1.37%
Emergency Preparedness	71,105	0.24%
Community Development	2,742,314	9.33%
Public Works	8,339,037	28.38%
Parks & Recreation	3,345,978	11.39%
Total Expenditures	$29,384,575	100.00%
Capital Improvement	$10,158,347
Grand Total All Expenditures	$39,542,922