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2026-05-26 - AGENDA REPORTS - FY 2026-27 OPERATING BUDGET CIP
O Agenda Item: 1 CITY OF SANTA CLARITA W AGENDA REPORT PUBLIC HEARINGS CITY MANAGER APPROVAL: DATE: May 26, 2026 SUBJECT: FISCAL YEAR 2026-27 ANNUAL OPERATING BUDGET AND CAPITAL IMPROVEMENT PROGRAM DEPARTMENT: City Manager's Office PRESENTER: Kenneth W. Striplin RECOMMENDED ACTION City Council and City Council acting as Successor Agency to the former Redevelopment Agency of the City of Santa Clarita: Conduct a public hearing on the proposed Fiscal Year 2026-27 Annual Operating Budget and Capital Improvement Program. 2. Make a finding by minute action that the Fiscal Year 2026-27 Capital Improvement Program is consistent with the City's General Plan. 3. Schedule the budget for adoption at the June 9, 2026, City Council meeting. BACKGROUND The Fiscal Year (FY) 2026-27 budget process is a six-month effort that began in January 2026. In addition to staff preparation, the City Council Budget Committee, which is comprised of Mayor Weste and Mayor Pro Tem Ayala, reviewed the proposed budget with the City Manager in advance of the public hearing. During the budget process, information about the City of Santa Clarita (City) budget was provided during multiple public meetings, all of which allowed for public comment. On February 3, 2026, the City Council and City Commissions held a Joint Budget Study Session to discuss the priorities and direction of the City's FY 2026-27 budget. On April 21, 2026, a publicly -noticed Budget Committee meeting was held to discuss the City's recommended FY 2026-27 budget. On May 5, 2026, the City Council and City Commissions held a publicly - noticed Joint Budget Study Session to also discuss the recommended FY 2026-27 budget. The Page 1 Packet Pg. 7 O proposed draft budget was distributed on May 21, 2026, to the City Council. Total Appropriations The FY 2026-27 budget totals $361.4 million. This includes funding for the Capital Improvement Program, the Redevelopment Successor Agency, operations and maintenance, personnel, and debt services. When compared to the current year's adopted budget, the proposed FY 2026-27 budget represents a 4.9 percent increase, equivalent to approximately $16.8 million. Projected Revenues A significant part of the budget process is estimating revenues for the upcoming fiscal year. This process is critical, as appropriations are based on these projections. Several factors are considered to ensure accuracy in projections, including the state of the economy, historical trends, population projections/growth, and inflation. With this information, the City can best determine the revenue available for allocation. For FY 2026-27, total revenue meets total expenditure appropriations. General Fund Revenues The City's largest fund is the General Fund, representing $157.7 million in total revenue. Sales tax is typically the City's leading General Fund revenue source and is projected to increase 6.3 percent from the current adopted budget to $50.4 million, but is flat compared to the Fiscal Year 2025-26 year-end estimate. General Fund revenues are anticipated to increase 3.3 percent collectively. General Fund Expenditures The FY 2026-27 General Fund expenditures total $157.4 million. General Fund expenditures for FY 2026-27 include funding for operating departments, debt services, contingency, and transfers to other funds. General Fund Operating Reserve Reserves are a critical component of the budget because this is a funding source that can be counted on in case of an emergency or unforeseen opportunity. The operating reserve will remain at 20 percent of operating expenditures. For FY 2026-27, the City's operating reserve will total $27.8 million. Capital Improvement Program The Capital Improvement Program (CIP) is a key component of the budget and is of vital importance to the community as a whole, as it includes prioritized projects such as parks, buildings, paseos, trails, and street enhancements that improve the quality of life for residents in our community. Comprised of a variety of multi -year and multi -funded capital projects, the CIP for FY 2026-27 totals $96.7 million. As part of the budget, it is necessary for the City Council to make a finding that the CIP is consistent with the City's General Plan. Page 2 Packet Pg. 8 O ALTERNATIVE ACTION Other action as determined by the City Council and the Successor Agency to the former Redevelopment Agency. FISCAL IMPACT The Fiscal Year 2025-26 budget totals $361.4 million, including $96.7 million for the Capital Improvement Program. The proposed budget is balanced. ATTACHMENTS Notice of Public Hearing Draft Fiscal Year 2026-27 Budget (available in the City Clerk's Reading File) Page 3 Packet Pg. 9 1.a CITY OF SANTA CLARITA NOTICE OF PUBLIC HEARING PUBLIC NOTICE IS HEREBY GIVEN: A Public Hearing will be held before the City Council of the City of Santa Clarita to consider the proposed Budget for Fiscal Year 2026-27 and the proposed Capital Improvement Program in the City of Santa Clarita. The Budget and Capital Improvement Program will be heard by the City Council in the City Hall Council Chambers, 23920 Valencia Blvd., 1st Floor, on the 26th day of May, 2026, at or after 6:00 p.m. If you wish to challenge this order in court, you may be limited to raising only those issues you or someone else raised at the public hearing described in this notice, or in written correspondence delivered to the City Council, at, or prior to, the public hearing. Proponents, opponents, and any interested persons may appear and be heard on this matter at that time. Further information may be obtained by contacting McKenzie Bright, Management Analyst, at (661) 255-4359, Santa Clarita City Hall, 23920 Valencia Blvd., Suite 9300, Santa Clarita, CA. Dated: May 5, 2026 Melody Bartlette City Clerk Publish Date: May 12, 2026 Packet Pg. 10 eta � SANTq 9� U � 9 F % �S OECEM��P1�4 City of SANTA CLLARITA 3<.�r lip ,y. T� ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM F "A City of SANTA CLARITA Annual Operating Budget and Capital Improvement Program FY 2026-2027 Presented by. KENNETH W. STRIPLIN CITY MANAGER ANNUAL OPERATING BUDGET&CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 1 of256 THIS PAGE INTENTIONALLY LEFT BLANK Page 2 of256 THE CITY OF SANTA CLARITA Table of Contents MESSAGE FROM THE CITY MANAGER 5 RECREATION AND COMMUNITY SERVICES 121 Budget Overview Budget Summary Administration ■ COMMUNITY PROFILE 11 Recreation Community Profile Community Services Location Map History ■ PUBLICWORKS 127 Distinguished Awards Budget Summary Form of Government Administration • Commissions • Capital Improvement Projects Administration Funded Positions Engineering Services Philosophy General Services -Traffic and Transportation Planning ■ USER'S GUIDE 43 • Budget and Capital Improvement Program Guide ■ HUMAN RESOURCES AND LIBRARY SERVICES 135 • Annual Appropriations Limit • Budget Summary Administration ■ FISCAL POLICIES 47 Human Resources • Public Library ■ SUMMARIES AND REVENUES 63 ECONOMIC DEVELOPMENT 141 Summary Revenues and Expenditures by Fund Budget Summary 2026-2027 Budget Appropriations Administration Budget Appropriations and Summary- All Funds Economic Development Budget Appropriations and Summary- General Fund Arts and Events Fund Balances -Transit Budget Revenues Three -Year History ■ CITY MANAGER'S OFFICE 89 ■ PUBLIC SAFETY 149 Budget Summary Budget Summary Sheriffs Services City Council Fire Protection Administration Communications ■ SUCCESSORAGENCY 153 ■ CITY ATTORNEY 95 Budget Summary Successor Agency Budget Summary City Attorney NON -DEPARTMENTAL 155 ■ ADMINISTRATIVE SERVICES 97 Budget Summary Budget Summary Administration Administration ■ CAPITAL IMPROVEMENT PROGRAM 157 Clerk and Contract Services -Table of Contents/Overview • Finance Special Districts CIP Summaries •Technology Services Beautification and Landscaping Circulation ■ NEIGHBORHOOD SERVICES 105 Facilities and Buildings • Maintenance Budget Summary Parks Administration Resource Management and Conservation Environmental Services Streets and Bridges Facilities Maintenance -Trails and Transit Parks Parks Planning and Open Space ■ RESOLUTIONS 227 COMMUNITY DEVELOPMENT 113 ■ APPENDIX 229 Budget Summary • Object Designations Administration -Glossary of Terms Building and Safety Revenue Descriptions Community Preservation Fund Descriptions Community Development Block Grant Comparison to Other Cities HOME Investment Partnership Supplemental Financial Information Planning Description of Budgeted Debt Obligations Abbreviations and Acronyms ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 3 of256 THIS PAGE INTENTIONALLY LEFT BLANK Page 4 of256 THE CITY OF SANTA CLARITA Message from the City Manager Message from the City Manager June 9, 2026 DEAR HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL: It is my pleasure to present the Fiscal Year 2026-27 Operating Budget and Capital Improvement Program for the City of Santa Clarita (City). The annual budget is the spending plan that provides the necessary funding to deliver exceptional services to Santa Clarita residents and businesses. I am pleased to share that our City will once again have a balanced budget for this next fiscal year. There continues to be a high level of uncertainty in national economic forecasts, driven by federal deportation and tariff policies, geopolitical instability, and the growth of artificial intelligence (AI). While economists anticipate the national economy will maintain slow growth, they also project inflation to remain high and the job market to remain stagnant. The Federal Reserve is continuing to monitor the economic outlook and isn't expected to cut interest rates in 2026. For April 2026, the Consumer Price Index (CPI) for the U.S. rose by 0.6 percent to 3.8 percent. Inflation is projected to be 3.0 percent by the end of 2026, but if the conflict in Iran continues, that may increase to 4.0 percent. The California economy is expected to mirror the national economy, with observed growth tied primarily to manufacturing and technology and unemployment expected to remain relatively high. The housing market continues to see high prices for single-family homes, but low sales. In the local economy, the City continues to see relative increases in the number of businesses and jobs. The local unemployment rate was 5.2 percent in January 2026, below Los Angeles County's 5.5 percent. ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 5 of256 State of the City Budget As a result of good financial stewardship, I am proud to say our organization's fiscal health continues to be strong. The City is one of just 51 California cities with an elite AAA credit rating by S&P Global Ratings, which the City has maintained since 2012. The City received its 31st consecutive Certificate of Excellence Award for its Fiscal Year 2025-26 Investment Policy and its 36th consecutive Certificate of Achievement for Excellence in Financial Reporting for its Annual Comprehensive Financial Report. The City is well positioned financially and capable of weathering a potential downturn in the economy. The City continues to invest in the community through various programs, events, and projects. Through collaboration with the Los Angeles County Sheriff's Department, the City continues to leverage resources to enhance public safety and Part I crimes were down 14 percent in 2025 when compared to 2024. In 2025, the City acquired William S. Hart Park, the City's 40th park, and we are looking forward to opening The Rink Sports Pavilion later this year. While there continues to be uncertainty about the trajectory of the economy, I do not want to overshadow the confidence I have in this organization and in this community. Through the City Councils leadership and directives, support from the commissions, and the work of our tremendous City staff, the organization is well -positioned to handle challenges and continue to provide a high quality of life for our residents into the future. The Fiscal Year 2026-27 Operating Budget is conservative and in alignment with the City Councils budget philosophy, a historically successful approach in maintaining a balanced and responsible budget for Santa Clarita. The following philosophy has kept the organization strong during uncertain economic times: • Decisions made in good times are more important than the decisions made during bad times • Live below our means • Run a lean organization • Use conservative five-year projections • Employ full -cost recovery when setting fees • Diversify revenue • Use one-time money only for one-time expenses • When in doubt, contract out The City Councils long-standing and conservative budget practices position the City to continue to meet financial commitments, as well as provide quality services and programs that enhance the quality of fife for the community. The Santa Clarita Pathway Forward Strategic Plan (SCPF) is a compilation of needs expressed by the community and the City Council's goals and priorities over five years, commencing in 2026. Several essential work areas were synthesized into six "Quality of Life" themes that best describe the qualities of the City: 1. Community Connections 2. Planning and Economic Vitality 3. Environmental Conservation and Beautification 4. Sustainable Public Infrastructure 5.Organizational Excellence and Innovation 6. Public Safety and Resiliency Serving as a guide for the organization, SCPF prioritizes resources, achieves milestones, and maintains our commitment to providing the best services and facilities the City can offer residents, both today and into the future. The financial recommendations for Fiscal Year 2026-27 are aligned with SCPF. Page 6 of256 THE CITY OF SANTA CLARITA Message from the City Manager Appropriations The Fiscal Year 2026-27 Operating Budget totals $361.4 million. This includes funding for the Capital Improvement Program (CIP), personnel, operations and maintenance, capital outlay, and debt services. When compared to the Fiscal Year 2025-26 adopted budget, this represents an overall increase of 4.9 percent, or $16.8 million. Total Revenues A significant part of the budget process is estimating revenues for the upcoming fiscal year. This process is critical, as budget appropriations are based on these projections. Several factors are considered to ensure accuracy in our projections, including the state of the economy, historical trends, population projections/growth, and inflationary factors. With this information, the City can best determine the revenues available for allocation. The City utilizes long-range financial planning to ensure long-term solvency. This is done through a long-term, multi -year financial plan which includes five-year projections for both general fund revenues and expenditures. Ongoing analysis is conducted to determine whether revenues or expenditures are anticipated to deviate from their long-term trends over the next five years. In addition, whenever necessary, independent revenue forecasting is performed on major revenue sources, including, but not limited to, sales tax and property tax. To ensure fiscal health and the ability to absorb short run fluctuations in any one revenue source, the City maintains a diversified and stable revenue system. City fees for all operations are examined and adjusted annually to ensure that fees cover the direct and indirect costs of service, as appropriate. In addition to annual adjustments, the City conducts a comprehensive fee study every five years to account for service level changes, efficiencies, and staffing impacts. Finally, development fees for one-time capital expenditures are reviewed annually to ensure that fees match development -related expenditures. With all the aforementioned in mind, I am pleased to inform you that for Fiscal Year 2026-27, total revenue exceeds total expenditure appropriations. General Fund The General Fund is vital to the operation of the City because it is comprised of the most flexible revenue the City Council can allocate toward any project or need within the community. The Fiscal Year 2026-27 Budget is consistent with our practice of ensuring ongoing revenues are greater than ongoing expenditures. General Fund Revenues The City's largest fund is the General Fund, representing $157.7 million in total revenues. The following revenue projections are compared to those reflected in the current adopted budget (Fiscal Year 2025-26): • Sales Tax, which is traditionally the City's largest General Fund revenue source, is projected to increase 6.3 percent to $50.4 million, but is flat compared to the Fiscal Year 2025-26 year-end estimate. • Property Tax and Property Tax in Lieu of Vehicle License Fees are estimated to increase 4.4 percent to $53.8 million, collectively. • Franchise Revenues are projected to increase 6.6 percent to $12.3 million. • Development Revenues are projected to decrease 15.7 percent to $9.6 million. • Transient Occupancy Tax is projected to remain flat at $5.2 million. • Recreation Revenues are projected to increase 21.1 percent to $6.4 million. ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 7 of256 General Fund Expenditure Budget The total General Fund expenditures include funding for operating departments, debt services, contingency, and transfers to other funds. For Fiscal Year 2026-27, the General Fund appropriations total $157.4 million. General Fund Operating Reserves Reserves are a critical component of the budget because this funding source can be counted on in case of an emergency or unforeseen circumstance. For Fiscal Year 2026-27, the City's emergency operating reserve will total $27.8 million. This represents a 20 percent General Fund Operating Reserve, which was a goal of the City Council that was reached and been in place since Fiscal Year 2016-17. The Fiscal Year 2026-27 Operating Budget provides the necessary resources to provide exceptional services for the benefit of our residents, businesses, and visitors. Below is a summary of the most notable additions to the budget, organized according to the Santa Clarita Pathway Forward strategic plan Quality of Life themes. Funding levels are otherwise consistent with prior fiscal years. COMMUNITY CONNECTIONS Budget Addition The Rink Sports Pavilion Operations and FY 2026-27 Budget $1,034,003 Ongoing Budget $1,152,422 Funds General Fund, Maintenance, including the addition of an Areawide, Self Administrator, Supervisor, Program Specialist, Insurance and General Maintenance Worker David March Park Operations and Maintenance, $247,975 $175,148 General Fund, Self including the addition of a Groundskeeper Insurance Communications Video Specialist, including $47,435 $62,945 General Fund part-time salary offset Arts and Events Program Specialist, including $37,865 $47,317 General Fund part time salary and overtime offset Valencia Community Center Janitorial Services $37,127 $37,127 General Fund Mail Services Postage Increase $30,000 $30,000 General Fund Landscape and Lighting District Reserve Projects $1,741,500 $0 1 LMD, Areawide Landscaping Base Budget Adjustments $410,694 $410,694 LMD, Transit, Areawide Solid Waste Diversion Programs $235,482 $0 General Fund Open Space Maintenance $50,000 $50,000 Developer Fee, Tesoro Open Space Fund Page 8 of256 THE CITY OF SANTA CLARITA Message from the City Manager SUSTAINABLE PUBLIC INFRASTRUCTURE Budget Addition FY 2026-27 Budget Ongoing Budget Funds Transit Fleet Replacement $7,252,418 $0 Transit Annual Vehicle and Equipment Replacement $961,000 $0 Gas Tax, AQMD, Vehicle Replacement Transit Maintenance Facility Repairs $589,206 $0 Transit Traffic Forecast Model $300,000 $11,500 General Fund Purchase of a Mini -Excavator $100,804 $5,300 General Fund, Developer Fee $90,057 General Fund Vehicle Maintenance Technician $70,082 ORGANIZATIONAL AND INNOVATION Addition - U got OngoingBudget Technology Infrastructure Replacement $450,000 $38,000 Technology Replacement, Public Library, Replacement, Transit Finance Division Part -Time Staff Base Budget $102,716 $102,716 General Fund Increase Human Resources and Library Services $88,103 $102,804 General Fund, Department Executive Administrative Assistant Public Library Citywide Staff Training Base Budget Adjustment $20,255 $20,255 General Fund SAFETY AND RESILIENCY Budget Addition Sheriff Contract Adjustment FY 2026-27 Budget $1,267,381 OngoingPUBLIC $1,267,381 General Fund, COPS Grant, Transit Animal Care and Control Base Budget $458,351 $458,351 General Fund Adjustment Building and Safety Contractual Services $250,000 $0 General Fund Transit Security Services $117,237 $138,923 Transit Automated License Plate Reader Cameras, Phase II $101,350 $90,500 General Fund The CIP budget continues to be an important part of the City's overall budget as it includes prioritized projects such as parks, buildings, paseos, trails, and street improvements that enhance the quality of life for residents in our community. I am recommending a CIP budget of $96.7 million, a 19 percent increase when compared to the current year's adopted budget. Of the recommended amount, $5.7 million is for re -budgets or pending capital projects that were funded in previous years and are still underway. Of the recommended amount, $91 million is for new projects, a 34 percent increase from the current year's adopted budget of $67.8 million. Below is a summary of the most notable CIP projects for Fiscal Year 2026-27. Funding sources are identified in the Capital Improvement Program section. Community Connections • Via Princessa Park, Phase II: $35 million • Valencia Summit Park Playground Equipment Replacement: $642,000 • Cricket Pitch Installation, Central Park: $65,000 ANNUAL OPERATING BUDGET&CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 9of256 Sustainable Public Infrastructure: • Main Street Parking Structure: $26.1 million • Overlay and Slurry Seal Program: $18 million • Citrus Building Archival Storage Tenant Improvements: $1.57 million • Former Senior Center Building Rehabilitation, Demolition: $1.26 million • Sports Field Replacement Program, Central Park: $816,000 • Concrete Rehabilitation Program: $600,000 • The Cube Facility Improvements: $524,000 • Paseo Improvements near Valencia Valley Park: $425,000 • Pool Pumps Replacement, Santa Clarita Aquatics Center: $424,000 • Hart Park Renovation Program: $381,000 • Signalized Intersection Improvement Program: $350,000 • Santa Clarita Sports Complex Gymnasium Improvements: $306,000 • Bouquet Canyon Park Restroom Building Replacement, Design: $230,000 • Citywide Library Improvements: $208,000 • Traffic Signal Battery Backup Systems Replacement: $200,000 • Parks Concrete Rehabilitation Program: $200,000 Environmental Conservation and Beautification • Trash Excluders Program: $436,000 • Citywide Reforestation Program: $250,000 I would like to thank the City Council for their continued commitment to providing fiscally responsible leadership and direction. This commitment has allowed staff to bring forward a balanced budget that funds many SCPF priorities, while also preparing our organization for future economic changes. I would also like to thank all of the Commissioners and the City staff who commit themselves, every day, to maintaining the quality of life enjoyed by all Santa Clarita residents. Development of the annual budget is a six-month process that requires considerable effort from staff. I would like to thank the Leadership Team and recognize each member of the Budget Team, including Frank Oviedo, Jerrid McKenna, Kristi Hobrecker, Tracy Sullivan, Brittany Houston, Mary Ann Ruprecht, McKenzie Bright, and Noely Allevato for their work in preparing the budget. I would also like to recognize each of the department Budget Officers, support staff, and graphic designer who worked diligently to prepare the document now before you, including Shannon Allen, Samantha Babroff, Leah Becker, Masis Hagobian, Kyle Lopez, Christina Nguyen, Joe Redmond, Amber Rodriguez, and Ashley Zullo. In addition, I would like to thank Shannon Pickett and Jonathan Cosh for their work in preparing the Capital Improvement Program budget. Finally, I would like to thank you for allowing me to play a role in achieving the goals of the City Council and the community. Thanks to the leadership of this City Council, I am confident that our organization will continue to be strongly positioned and prepared to make ongoing progress toward these important community goals and priorities. Sincerely, - --&- 0 .eAg Kenneth W. Striplin City Manager Page 10of256 THE CITY OF SANTA CLARITA Community Profile k The City of Santa Clarita Community Profile ON DECEMBER 15, 1987, the City incorporated from Los Angeles County, Incorporation brought the communities of Saugus, Newhall, Valencia, and Canyon Country together to form Santa Clarita. By forming a city, Santa Clarita residents gained the ability to keep locally -generated tax dollars right here in the community to build new parks, trails, roads, bridges, sidewalks, street improvements, transportation amenities, neighborhood safety, high -quality recreation, and much more. The City is located 35 miles northwest of Los Angeles and is accessible via Highway 126, the Antelope Valley (SR-14), and the Golden State (I-5) freeways. The Southern Pacific Railroad has daily freight runs, while Amtrak provides regular daily passenger service to key cities, making stops at each of the four Metrohnk stations in the City. The City has established an enviable balance between quality of life and quality infrastructure and amenities. The balance of quality living and smart growth is carefully maintained through long-term planning, fiscal responsibility, community involvement, respect for the environment, and strong support for business development. The community not only enjoys numerous parks, recreation services, and facilities, but also outstanding Los Angeles County Fire and Sheriff services, responsive paramedic and ambulance services, and high levels of local government services. Santa Clarita boasts over 150 miles of pristine trails, some of Los Angeles County's largest master -planned business parks in addition to some of the state's most coveted golf courses, family and fine dining, impressive retail �ta $-n FraMlua uso..x� to Heritage Ma%rJ, Meniura Beanies vome.; arb5adaBa�Lara - ra s AIRPORT �F� [ A M[TROLINNSTAT[OI nay WRY—d eu16ank M%m-BUR av A Oaiversal Studios Nnl Y—d k FYI:, nw ANNUAL OPERATING BUDGET&CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 11 of256 shopping, live music events, and a rich western heritage. Santa Clarita blends its small-town charm with the sophistication of a larger urban center. Santa Claritas commitment to education is evident in strong academic performance, passionate teachers, and community dedication to education. Elementary, junior high schools, and high schools throughout Santa Clarita continuously receive distinguished Gold Ribbon School status from the California Department of Education. To encourage cultural understanding and promote global peace, Santa Clarita has established two Sister City relationships with Sariaya, Philippines and Tena, Ecuador. -7 wrE 4S � a r it 0 @ .. - 4. , 1 4.8%� 81.7K $123K -- 232AK Unemployment Approximate Median 73■6 Population' Rate' Number of Household Square Miles Housing Units Income 'provided by CA Department of Finance 2025 Demographic Report 'provided by the Employment Development Department, 1212025 'provided U.S. Census Bureau 2024 American Community Survey I -Year Estimates Page 12of256 THE CITY OF SANTA CLARITA Community Profile Santa Clarita has experienced significant success in setting and implementing strategic visions. Through strategic planning, award -winning projects have been completed, new programs have been introduced while continuing to improve current offerings, and essential services have been expanded for the community. Santa Clarita Pathway Forward is the City's five-year strategic plan, which is in its first year of implementation. This plan serves as a guide for the City's decisions and priorities, and is synthesized into six themes that best describe the amazing qualities of the City: COMMUNITY CONNECTIONS PLANNING AND ECONOMIC VITALITY ENVIRONMENTAL CONSERVATION AND BEAUTIFICATION SUSTAINABLE PUBLIC INFRASTRUCTURE ORGANIZATIONAL EXCELLENCE AND INNOVATION PUBLICSAFETYAND RESILIENCY There are a myriad number of amenities for residents and visitors to explore in Santa Clarita. From our parks, trails, facilities, and preserved open space, the opportunities to enjoy indoor and outdoor activities are limitless. A variety of entertainment and enrichment events are offered throughout the year, including SENSES Block Party, offered every third Thursday from March to June, the free Concerts in the Park series at Central Park in July and August, and each year finishes off with the landmark event, Light Up Main Street, which officially kicks off the holiday season. ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 13 of256 /^#, 13K Acres �- / e �CL9RIT 12 ® o ink ► « , _ �of Beautiful Open Space OO SPORTS PAVILION Softball Fields ICE AND ENTERTAINMENT CENTER "O POI NT.[I • Valencia O 0 9L \J\ 9�p T n Pools Libraries 4 Q150 Miles Community Centers of Multi -use Trails rWE MAIN 20 Miles 2 6 Pickelball Courts of Paseos 3 Baseball X3 6 Field 4 O s Picnic aa Tables TT 220 Parks 12 Tennis Courts Multi -Purpose Fields Santa Clarity s strong Western heritage is preserved through the established Santa Clarita Cowboy Festival at William S. Hart Park. Held in April of each year, this award -winning celebration features the best in Western poetry, music, and fine art, bringing thousands of visitors into the area. Recreation programs, camps, classes, and events throughout the community, including the popular Camp Clarita summer youth camp, Primetime Preschool, Youth and Adult Sports leagues and programming, contract classes, and Santa Clarita Public Library programming are offered regularly. Information for these programs can be found in the City's award -winning Seasons magazine, which is mailed quarterly to City residents. Entertainment options at the City's local theatre, The MAIN, are also featured to highlight live stage productions, stand-up comedy, and film screenings. Santa Clarita strives to regularly engage and inform the public of decisions and actions that impact quality of life in the community. The City's Facebook, Instagram, TikTok, and X pages are updated several times each day and are linked to SantaClarita.gov - the City's newly redesigned website. The City has been consistently recognized with numerous awards for its engagement and presence on social media. Page 14of256 THE CITY OF SANTA CLARITA Community Profile n S .utl If4" F• Mobile applications continue to be very popular with our residents and visitors alike. These applications include Resident Service Center (RSC), the City's mobile application, which provides general City information, Hike Santa Clarita, which offers hiking, biking, and equestrian trail information, and the Newhall Walking Tour, which provides information on historic film, business, and art locations in the Newhall area. Santa Clarita continues to recruit volunteers on SantaClaritaVolunteers.com as a way to engage ► .' residents in the coordination and delivery of SAN"] l C.I,ARI'IA kit Citywide events and programs. Volunteers can sign up to help with City events including River Rally, the Cowboy Festival, and countless community events where City programming is featured. To commemorate Santa Clarita residents from the armed forces who lost their lives while serving in the United States War on Terror, the City dedicated the Fallen Warriors Memorial Bridge. The Hometown Heroes Military Banner Program was established to honor and recognize City residents who are in active duty military service. ANNUAL OPERATING BUDGET&CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 15 of256 Complete construction and begin programming The Rink Sports Pavilion at Public Works/Recreation and the Santa Clarita Sports Complex. Community Services Complete construction of the new Arts, Cultural, and Veterans Center at the Economic Development/Public Works former Senior Center location. Complete construction of the new public television studio at the Citrus Facility. City Manager's Office/Public Works Develop a plan to support rehabilitation and expanded recreational Neighborhood Services/Recreation and programming at William S. Hart Park. Community Services Implement animal care initiatives to increase awareness of adoptable animals, support local non -profits, and expand access to spay/neuter services. Community Development Enhance recreation and community service programming to reflect diverse community interests, emerging trends, and demographic shifts. Recreation and Community Services Evaluate City events to evolve programming and offerings for Economic Development community enjoyment. II Expand the City's Volunteer Program through targeted outreach and I Economic Development meaningful community engagement opportunities. Establish operations and management of the Hart Museum and Collection Human Resources and Library Services and increase public education and awareness of the Museum offerings. Finalize and initiate implementation of the new Arts Plan. Economic Development Complete the transition to district -based elections in alignment with the Administrative Services 2026 Election. Expand the "You've Got a Friend at City Hall" initiative to educate residents on how to access and utilize city services. City Manager's Office Develop and implement targeted communication strategies to effectively City Manager's Office engage underserved populations. Modernize transit services and enhance the rider experiences through Economic Development technology and strategic partnerships. Reduce barriers to recreation and community services through enhanced outreach, communication, and mobile programs. Recreation and Community Services Expand youth development programs that empower young people to contribute to their community and build essential life skills. Recreation and Community Services Enhance the library collection by leveraging community feedback, delivering tailored programming and expanding topics of community Human Resources and Library Services interest and importance. Complete a Parks Needs Assessment to inform future park rehabilitation and enhancement efforts based on community recreation needs. Neighborhood Services Pursue the acquisition of the former Santa Clarita Elementary School site in an effort to bring recreational and programmatic amenities to the City Manager's Office Saugus Community. Page 16 of256 THE CITY OF SANTA CLARITA Community Profile Santa Clarita Valley is home to businesses and jobs from diverse industries, with the largest employers including Six Flags Magic Mountain, Henry Mayo Newhall Memorial Hospital, Logix, Boston Scientific, Advanced Bionics, and local school districts and colleges. Santa Clarita maintains a highly supportive environment for businesses and has targeted its economic development efforts towards the expansion of the following industries: aerospace and defense, advanced manufacturing, bioscience and medical devices, digital media and entertainment, information technology, and corporate headquarters. Santa Clarita boasts a highly educated workforce, which is the third largest labor force in Los Angeles County. Over 39 percent of the workforce possess a bachelor's degree or higher and 71 percent have at least some level of college education. Santa Claritas quality employers, business - friendly environment, and highly skilled workforce make Santa Clarita an ideal destination for business. Consistent with its business -friendly approach, the City assesses fewer fees and taxes than neighboring cities and unincorporated Los Angeles County. Additionally, the City offers one -stop and expedited permitting, electronic plan submission for developers, and the deferral of certain permit -related fees to encourage business development. The online e-Permit system gives residents and contractors the ability to apply for, process, pay for, and print specific permits online, 24 hours a day, 7 days a week. The City's Film Office is dedicated to making filming in Santa Clarita as affordable, convenient, and enjoyable as possible for production. As a result, Santa Clarita has become one of the most filmed locations in California. Collaborate with regional agencies to create opportunities for community engagement, tourism, and local economic impact during the 2028 Summer Economic Development/ Olympic and Paralympic Games. City Manager's Office Develop a public/private partnership to increase parking on Main Street that Community Development aligns with the Old Town Newhall Specific Plan. Collaborate with the Santa Clarita Valley Economic Development Corporation to bring new businesses and high -quality jobs to Santa Clarita Economic Development and retain existing businesses. Enhance business support services by increasing visibility, improving access Economic Development to resources, and expanding technical assistance. Advance the City's Film Office by streamlining permitting, promoting unique locations, and fostering industry relationships to attract and retain film Economic Development production. Strengthen partnerships that attract and retain tourism -generating events. Economic Development Establish an affordable housing strategy. Community Development Update the 2029-2037 Housing Element cycle. Community Development Implement and update the City's Housing Element of the General Plan. Community Development Explore the feasibility of establishing a Santa Clarita Business Conference Economic Development Center. ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 17 of256 Preserving the natural beauty of the City has been a longstanding priority since its incorporation. The City's Open Space Preservation District preserves natural land from development, creates a greenbelt around the City, retains wildlife corridors, and protects rare biological and geological regions. This land provides valuable recreational opportunities, such as hiking, biking, and equestrian uses. Santa Clarita is also friendly to cyclists of all skill levels with miles of bicycle lanes, cycling trails, a bike park, and paseos. The beauty and natural setting of Santa Clarita is greatly enhanced by the presence of large numbers of majestic oak trees, which make up some of the 93,000 City trees maintained. The City is responsible for administering and managing 63 Landscape Maintenance Zones which encompasses the maintenance of street medians, parkways, side - panels, parks, numerous monument signs, paseos, trees, and landscaped medians in each district. Through the installation and maintenance of landscape and ornamental features, the natural beauty of the community is enhanced for residents to enjoy. A testament to the City's commitment to sustainability and energy efficiency, two of the City's latest large-scale capital projects — the Santa Clarita Valley Sheriff's Station and Canyon Country Community Center — were awarded LEED (Leadership in Energy and Environmental Design) Silver certification. LEED, developed by the U.S. Green Building Council, is the most widely used green building rating system in the world. In addition, in 2024, the City completed a $35 million Energy Efficiency Project involving several City facilities. Key project components include lighting, solar, heating, ventilation, and air conditioning upgrades. This project will reduce energy consumption and generate savings, while reducing greenhouse gas emissions by over 3,000 metric tons per year, which is the equivalent of taking 716 gas - powered cars off the road. Establish an annual Open Space Maintenance Program that addresses aging surfaces, vegetation management and irrigation infrastructure, inclusive of Neighborhood Services trails, to enhance public use. Implement projects and policies from the Upper Santa Clara River Watershed Management Program to ensure compliance with the National Pollutant Neighborhood Services Discharge Elimination System permit. Continue efforts to achieve the State's goal of 75% solid waste diversion through continued implementation of organics diversion programs required Neighborhood Services by SB 1383. Implement the City's Zero Emission Transition Plan by procuring zero - emission vehicles as part of the fleet replacement strategy. Evaluate the feasibility of a Phase II Energy Efficiency project that captures additional energy savings through the replacement of aging equipment. Develop an Open Space Acquisition Plan to complete the City's Greenbelt through strategic land acquisitions and trail development. Administer a robust Graffiti Removal Program that includes community education, outreach, prevention, and enforcement, while evaluating City infrastructure for design upgrades that deter vandalism. Collaborate across departments to host a Citywide beautification event that promotes and maintains quality of life. Economic Development/ Public Works Neighborhood Services Neighborhood Services Community Development Community Development Page 18 of256 THE CITY OF SANTA CLARITA Community Profile To ensure the sustainability of the City's existing inventory of parks, facilities, and roadways, repairs, upgrades, and new construction are essential. On an annual basis, the City maintains arterial and neighborhood streets through the annual Road Rehabilitation program. Through a pavement management system, streets are selected for slurry seal and overlay treatment to improve their quality and address maintenance concerns before they develop into larger issues. The City has also developed a maintenance and sustainability plan for parks, ensuring City facilities and equipment continue to be safe and serve the needs of the public. Key projects include shade structure and play equipment replacements, sidewalk and concrete rehabilitation, sport field and court resurfacing, and much more. In addition to rehabilitation and repair projects, new amenities are often constructed, such as the David March Park expansion and construction of The Rink Sports Pavilion, both anticipated to open later in 2026. LEAD m� Complete construction of the Central Park Maintenance Yard Expansion Project to provide increased working space and meet the operational needs Public Works of City operations. Complete the Aquatic Center Rehabilitation Project. Neighborhood Services Complete Playground replacement projects that expand accessibility and incorporate inclusive play elements. Neighborhood Services Complete the design and commence grading of Santa Clarita Sports Public Works Complex expansion. Complete construction of the Dockweiler Drive Extension Project. Public Works Complete construction of the David March Park Expansion Project. Public Works Complete the Annual Overlay and Slurry Seal Program to ensure high -quality Public Works roadways Citywide. Complete construction of median and parkway improvements on Magic Mountain Parkway between Tourney Road and Avignon Drive. Public Works Complete the design of the Newhall Park Rehabilitation Project. Public Works Evaluate opportunities to enhance amenities at Creekview Park. Neighborhood Services Conduct an annual Sidewalk Rehabilitation Program to address maintenance of sidewalks and access ramps Citywide. Public Works Conduct an annual Bridge Preventative Maintenance Program to maintain Public Works the integrity and address maintenance of bridges Citywide. Construct Vista Canyon Road Bridge. Public Works Coordinate with the developer of the Bouquet Residential project to Public Works complete the Bouquet Canyon Road Realignment. Coordinate with the developer to begin construction on the Via Princessa Public Works roadway between Isabella Parkway and Golden Valley Road. Implement traffic circulation upgrades to improve intersection safety and Public Works enhance traffic flow. Identify permanent space for the Archives to accommodate collection I Human Resources and Library Services growth and support preservation efforts of the City's historical assets. ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 19 of256 As part of the City's commitment to provide high quality services and responsive local governance, the City delivers a public opinion poll every two years to gauge residents' satisfaction, priorities, and concerns as they relate to services and facilities provided by the City. The feedback and information received is used to make sound, strategic decisions in a variety of areas, including service improvements and enhancements, measuring and tracking internal performance, budgeting, policy, planning, and community engagement. Strengthen partnerships with the County of Los Angeles 5th Supervisorial District and local school districts to enhance coordination, communication, and mutual support. Employ an active legislative advocacy program that effectively represents Santa Clarita's interests at the regional, state, and federal level. Continue efforts in preventing large-scale mining in Soledad Canyon. Stay at the forefront of communication technology by continually assessing resident preferences, adopting emerging tools, and guiding the community through the City's digital evolution. Maintain a thorough Risk Management Program that proactively mitigates risk and reduces exposure through operational and technological solutions. Issue a Request for Proposal for the operation and maintenance of the City's Transit Service. Implement a new lobby check -in management process to improve processes, increase efficiencies, and enhance user experience at the City's Permit Center. Implement new software for internal facility maintenance operations and asset management. Implement regular internal audits and reviews of City processes to identify areas for improvement, ensuring transparency, accountability, and optimal service delivery. Implement a new solution to replace the City's agenda management system. Continue implementing a comprehensive succession planning strategy to ensure organizational continuity, preserve institutional knowledge, and meet future leadership and workforce needs. Develop and promote materials that demonstrate the City as an employer of choice, while continuing to explore strategies to remain competitive, attract qualified applicants, and showcase the value of public service. Develop and implement a comprehensive framework to effectively integrate new and existing employees into the City's culture, reinforcing engagement and behaviors that reflect and uphold the City Philosophy. Evaluate the use of Artificial Intelligence (AI) to streamline internal City processes. Evaluate the effectiveness of the current land management system for potential replacement. 2026 PUBLICOPINION POLL RESULTS 85%WITH OF RESIDENTS INDICATED THEY WERE VERYOR SOMEWHAT SATISFIED CITY SERVICES 3 O RESIDENTS INDICATED CITY O STAFF ARE 9ACCESSIBLE 96%PROFESSIONAL RESIDENTS INDICATED CITY STAFF ARE City Manager's Office City Manager's Office City Manager's Office City Manager's Office Administrative Services Economic Development Community Development Neighborhood Services City Manager's Office Administrative Services Human Resources and Library Services Human Resources and Library Services Human Resources and Library Services Administrative Services/ Human Resources and Library Services Administrative Services/ Community Development Page 20 of256 THE CITY OF SANTA CLARITA Community Profile Public safety has always been at the heart of our City's mission, and as Santa Clarita continues to grow, we remain committed to investing in tools and strategies that help our team and first responders act fast to keep residents safe. Santa Clarita is regularly ranked as one of the safest cities in the nation. This has been achieved through the partnerships forged with the Los Angeles County Sheriff's Department, operating out of the Santa Clarita Valley Sheriff's Station, and the business community in the areas of crime prevention, intervention, and enforcement. In 2025, the City acquired a Mobile Command Unit, to replicate the City's Emergency Operations Center in a mobile format, creating a space for City staff to coordinate in the field with Los Angeles County Fire Department and Sheriff's Department personnel. The City's Traffic Operations Center at City Hall allows real-time observation of traffic conditions throughout the City for swift response to traffic incidents and congestion. In addition, the City maintains a Traffic Safety Team, comprised of City staff and Sheriff personnel, to maintain and enhance roadway safety through education, enforcement, and engineering. Collaborate with the Crime Prevention Unit to strengthen the City's partnership with the Sheriff's Department and enhance community engagement. City Manager's Office Identify and assess new technologies to augment the SCV Sheriff's Station's operations to improve antiquated operations and enhance overall efficiencies. City Manager's Office Develop and deliver public education programs to improve community awareness of emergency procedures, disaster response, and personal City Manager's Office preparedness through Mobile Command Unit demonstrations and community outreach events. Facilitate quarterly meetings of the Emergency Preparedness Stakeholder Group comprised of the City, Sheriff's Department, School District, Utility City Manager's Office Agencies, and Fire Department. Increase presence and engagement between the community and local law City Manager's Office enforcement through social media outreach and by hosting community events. Develop a Fire Prevention and Open Space Management Education Program focused on wildfire risk through feasible brush clearance, defensible space City Manager's Office enforcement, and fuel management. Complete design and coordinate with Caltrans to implement railroad crossing safety improvements at the intersection of Railroad Avenue and Public Works Newhall Avenue. Continue administration of the Traffic Safety Team to maintain a low collision rate. Public Works Update and implement the City's Non -Motorized Transportation Plan to improve traffic safety and promote active transportation. Public Works Continue facilitating the CommunityTask Force on Homelessness and collaborating on multi -agency solutions to more effectively address Community Development homelessness. Replace the City's Land Mobile Radio System (two-way radios) with a new Administrative Services compliant solution to ensure seamless communication between the City and inter -agency partners. ANNUAL OPERATING BUDGET&CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page21 of256 —ce% � •XY rre gc � 1\ cJ u 7 j a�y U (Nod i R r-+•+�a t ,� a vatu3� r w ov GCI. ]Eh YALLF� �" e ` 4 z 0 � VALI EY STREfI aA1L4t1A� A,iPdT r� y,� pp 1•W e ,a 41, O YC, i f0 �• �..rt i �y SOil�'y �o t1R� o �' '•' ``tied,,..-�'i ��>� i`�� ""�"�.� � a s m a r Page 22 of256 THE CITY OF SANTA CLARITA Community Profile M N Santa Clarita's History MANY GENERATIONS HAVE PASSED through this valley, each leaving its own trace of history. The valley has been home to Native Americans, explorers, soldiers, pioneers, farmers, ranchers, and shopkeepers. Dating back to the year 450, the Tataviam tribe settled in a mountainous region, later named Santa Clara by Spanish migrants. In a conflict leading to revolution in Mexico, Spanish soldiers fled to the region and named it in honor of St. Clare. Later calling the local river "little" Santa Clara, the valley was then named accordingly as Santa Clarita. The first recorded discovery of gold in California occurred in Santa Clarita six years prior to its discovery at Sutter's Mill in Sacramento. As the story goes, in 1842, Juan Francisco de Gracia Lopez was napping under a massive oak tree in Placenta Canyon and dreamt that he was surrounded by gold and became very rich. Upon awakening, he picked a bunch of wild onions growing nearby and attached to the onion roots were several small pieces of gold. This discovery greatly impacted further development, namely the Newhall Pass, which was constructed for the transportation of mining supplies. Henry Mayo Newhall established what was then known as the town of Newhall, and, in 1878, planted corn, flax, and alfalfa. This was the beginning of the Newhall Land and Farming Company. The 1870s also brought about the Southern Pacific Railroad. The Ironhorse, or so it was named, laid its tracks across the valley, bringing with it new towns and increased population. Saugus was named after a small town in Massachusetts where Henry Mayo Newhall was born. -yell Newhall Train Depot - circa 1890 In 1875, the rivers of oil were diverted into the first commercially producing oil well in Pico Canyon. CSO 4, as it was called, was operated by the forerunners of the Standard Oil Company and had the distinction of being the oldest operating oil well in the world until capped in 1990. The 1900s brought prosperity and new businesses to the valley, some of which remain today. For example, Sterling Borax began production during that time period, and the once -named "Saugus Station Eatery," now called the Saugus Cafe, is still open for business daily. Many businesses opened shop during this era, including general stores, post offices, and churches. This growing community, with its rich and diverse surroundings of mountains, trees, and deserts, attracted Gene Autry and his western -style television show. By the early 1900s, Hollywood studios were using the area's rugged canyons as locations for filming their Westerns. The new home for Melody Ranch was . vy Spruce Street - 1916 (Main Street) ANNUAL OPERATING BUDGET&CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page23 of256 "Western Town;' renamed and used as the set for Gene Autry's television show. William S. Hart, a prominent Hollywood film star of the 1920s, left his mark on the community by building his home here and, upon his death, leaving it to Los Angeles County - now proudly overseen by the City. The Hart Mansion provides tourists and residents a chance to recapture the feelings of the old west and the beginnings of the western film business. Today, the movie business has become one of the leading industries in the area and is an important factor in economic growth. With the development of this growing community came a need for the distribution of information, and thus the Newhall Signal newspaper was founded by Edward H. Brown. By the year 1940, Santa Claritds population had reached 4,000. Six years later, the first high school in the William S. Hart School District was dedicated. With the development of schools came the construction of tract homes, the first being Rancho Santa Clarita. In 1963, Canyon Country was founded and the first celebration of Frontier Days took place. In demand by all the new developments and residents, the Santa Clarita National Bank opened its doors in 1965. The community of Valencia was dedicated in 1967, and at that time houses were selling for a mere $25,000. Higher education opened its doors to the valley in the late sixties and early seventies. College of the Canyons and California Institute of the Arts, which was incorporated by Walt Disney, were established and serviced the needs of this growing community. Magic Mountain opened in 1971, bringing in thousands of tourists and giving the valley a significant landmark. Today, it is one of the largest amusement parks in the country. In 1975, Henry Mayo Newhall Memorial Hospital was founded, as well as the Santa Clarita Valley Historical Foundation, which maintains and protects the rich history of the valley. By the 1980s, residents and visitors alike had begun commonly referring to the area as "Santa Clarita." The eighties also brought a staggering increase in population, bringing the total number of residents to 81,816. In 1985, the Chamber of Commerce instituted a study on the economic feasibility of becoming an incorporated city; two years later what is now the City Construction of Magic Mountain -circa 1971 of Santa Clarita was approved by voters. In December 1987, the City of Santa Clarita was formed and today we are the third largest city in Los Angeles County. It is evident that cityhood has helped transform Santa Clarita. Our City offers a unique blend of urban sophistication and small-town charm, coupled with rich historic elements, destination dining, signature shopping and a variety of recreational programs, and open space that promote a healthy lifestyle and high quality of life for residents. Page 24 of 256 THE CITY OF SANTA CLARITA Community Profile HELEN PUTNAM 3(%(N"(--%--MA 0tv-County C:nntmunicationc & .Markrting Acxx iation A2W AMFRfCAWPU$LfC W6a65A53DC1A1'faW 1,/ CAP10 SF'E t7tSt1UC i Lt.ADERC7tiR5HW POC40.77A710N A�— arw wawiG Secroa Car.wNacnrorrs Distinguished Awards S&P Global Ratings The City's commitment to excellence is reflected in the many awards that the City has won for its services and programs. Santa Clarita has been successful in winning a variety of international, national, state, and regional awards in a variety of categories, showcasing the City's achievements and expertise in a positive way. In addition, the City is often recognized by organizations and websites for its high quality of life. The following are recognitions and accolades that have been awarded to the City over the last 10 years: HELEN PUTNAM AWARDS The Helen Putnam Awards are given by the League of California Cities for excellence and outstanding achievements for California's 483 cities. These winning cities have made unique contributions to community residents and businesses, which have resulted in lowered costs or more effective delivery of services. AWARDS OF EXCELLENCE . 2020: Internal Administration, City of Santa Clarita Internship Program . 2020: Ruth Vreeland Award for Engaging Youth in City Government, "I Found Sammy Clarita" . 2019: California Park and Recreation Society's Award of Excellence for the Annual River Rally . 2018: Diversion Program, "Community Court" . 2018: Santa Clarita Business Incubator . 2017: Economic Development through the Arts, "Old Town Newhall Arts and Entertainment District Program" . 2017: Public Safety, "Heroin Kills" . 2017: Internal Administration, "Employment Development Program" . 2017: Public Safety, "Special Needs Registry" CONGRESSIONAL RECOGNITION: . 2019: Excellence Award for Three Oaks Project - 29-unit affordable housing development HEALTHIEST CITY . 2025: Designated a Clean California Community by the California Department of Transportation . 2025: Ranked 6th Best Parks in the United States by PergolaKitsUSA . 2023: Silver Level Bicycle Friendly Community, awarded by the League of American Bicyclists since 2019 . 2020: "Better Sports for Kids Quality Program Provider" designation from the National Alliance for Youth Sports (NAYS) - 2nd consecutive year . 2018: Named one of 15 healthiest places to travel by Expedia's travel blog . 2018: Named one of the healthiest cities by Viewfinder . 2018: Ranked one of the Healthiest Cities in California in the City and Community Health Profiles . 2017: Named "loth Healthiest City" out of 150 American Cities by Wallethub.com ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page25 of256 HAPPIEST PLACES TO LIVE . 2023: Ranked 31st Happiest City in America by Wallethub.com . 2022: Ranked 15th Happiest City in America by Wallethub.com . 2019: The Signal — "Best Live Entertainment" . 2019: Top 50 Happiest Cities in the United States by Wallethub.com . 2019: Top 20 Places to Raise a Family on the West Coast by SmartAsset . 2019: Ranked 24 out of 174 of the largest United States cities as the Happiest Place to Live by Wallethub.com . 2018: Ranked third in the nation by Pennygeeks as Best Place to Live in the United States . 2018: Named 22nd in Retail Sales out of 480 cities in California by the California Retail Survey . 2017: Ranked 12 out of 150 of the largest United States cities as the Happiest Place to Live by Wallethub.com . 2016: Named "America's 20th Best City to Live" by 24/7 Wall St . 2016: Runner Friendly Community by the Road Runners Club of America SAFEST CITY TO LIVE . 2024: Ranked 8th Safest City in America by PropertyClub.com . 2024: Ranked 6th Safest City in California by Wallethub.com . 2023: Ranked 4th Safest City in America by SmartAsset.com . 2023: Ranked 59th out of 182 cities for Safest City in America by Wallethub.com . 2023: Ranked 5th in fewest traffic fatalities per capita by Wallethub.com . 2022: Ranked 4th Safest City in America by SmartAsset.com . 2022: Ranked 3rd Safest City in California to Raise a Family by Safewise.com . 2019: Ranked 49 out of 101 for Safest City in America by SafeHome.org . 2019: Named Santa Clarita as one of the 50 Safest Cities in California by Safewise.com . 2019: Recognized by the California Emergency Services Association for the City's Emergency Trails Locator System . 2018: Rated as Top 10 City in the nation for the lowest amount of property crime based on FBI crime reports by Reviews.org . 2017: Named one of the top 100 Safest Cities in America by the National Council for Home Safety and Security . 2017: Named 3rd Safest City with a population over 200,000 by the National Council for Home Safety and Security . 2017: Ranked as the 3rd Safest City in America by Parenting.com . 2017: Named as one of the 50 Safest Cities in California by Safewise.com THE BEACON AWARD The Beacon Award recognizes local governments that have implemented voluntary sustainability efforts and have demonstrated lower use of energy, water, and resources as a result. . 2018: Beacon Spotlight Award from the Institute for Local Government for Natural Gas Savings . 2016: For promoting sustainability practices and facilitating outreach efforts through our website and social media . 2016: Platinum Level for "Green Santa Clarita" website for promoting sustainable development and local leadership towards solving climate change DISTRICT TRANSPARENCY CERTIFICATE OF EXCELLENCE The Special District Leadership Foundation is an independent and non-profit organization formed to promote good governance and best practices among California's special districts . 2020: District Transparency Certificates of Excellence by the Special Districts Leadership Foundation . 2018: District Transparency Certificates of Excellence by the Special Districts Leadership Foundation . 2016: District Transparency Certificate of Excellence for our outstanding efforts to promote transparency and good governance Sports/Athletics Program AAA CREDIT RATING AAA is the highest issuer credit rating assigned by S&P Global Ratings. A Global Ratings issue credit rating is a forward -looking opinion, a specific class of financial obligations, or a specific financial program. . 2025: S&P Global Ratings affirmed the City's Issuer Credit Rating of AAA. Santa Clarita is one of 51 cities in California with a AAA credit rating, which the City has maintained since 2012. Page 26 of 256 THE CITY OF SANTA CLARITA Community Profile TREE CITY USA . 2025: Santa Clarita has won this award for 36 consecutive years . 2017: Reached Platinum level status for energy management which allows the City to qualify for bonus rebate funding with Southern California Edison . 2016: Pinnacle Award for the "City's Tourism Website" by the National Association of Government Web Professionals Community Energy Partnership Program INVESTMENT POLICY CERTIFICATE OF EXCELLENCE AWARD This award is given out by the Association of Public Treasurers of the United States and Canada to honor excellence in written investment policy. . 2025: "Certificate of Excellence Award from the Association of Public Treasurers, for the 31st consecutive year, in recognition of the FY 2025-26 Investment Policy GOVERNMENT FINANCE OFFICERS ASSOCIATION (GFOA) GFOA's awards for Governmental Finance recognize innovative contributions to the practice of governmental finance that exemplify outstanding financial management. This is the highest form of recognition in the area of governmental accounting and financial reporting. . 2025: Certificate of Achievement for Excellence in Financial Reporting from the GFOA in recognition of the Fiscal Year 2023-24 Annual Comprehensive Financial Report for the 36th consecutive year INTERNATIONAL INSTITUTE OF MUNICIPAL CLERKS • 2022: Program Excellence in Governance Award for City Hall Ceremonies CITY CLERK'S ASSOCIATON OF CALIFORNIA . 2023: City Clerk Award of Distinction: Special Projects for City Hall Ceremonies NATIONAL INSTITUTE FOR PUBLIC PROCUREMENT (NPI) NPI establishes a program designed to recognize organizational excellence in public procurement. These prestigious awards recognize organizations that demonstrate excellence by obtaining a high score based on standardized criteria. . 2025 Annual Achievement of Excellence in Procurement, for the 15th year AWARD FOR CAREER EXCELLENCE IN MEMORY OF MARK E. KEANE This award presented by the International City/County Association recognizes an outstanding chief local government administrator who has fostered representative democracy by enhancing the effectiveness of local elected officials and by consistently initiating creative and successful programs. . 2021: Awarded to Santa Clarita City Manager, Kenneth W. Striplin JOHN H. NAIM MEMORIAL AWARD This award presented by the League of California Cities recognizes an outstanding municipal assistant who has contributed significantly to his or her City government and to the advancement of the community as a whole. . 2021: Awarded to Santa Clarita Assistant City Manager, Frank Oviedo NATIONAL RECREATION & PARKS ASSOCIATION . 2019: Innovation in Social Equity Award - Jakes Way Neighborhood Program CALIFORNIA PARKS AND RECREATION SOCIETY . 2025: Facility Design Award of Excellence for the Valencia Community Center — Renovation Project NATIONAL ASSOCIATION OF VOLUNTEER PROGRAMS IN LOCAL GOVERNMENT . 2021: Rising to Excellence Award - Volunteer Engagement Program AMERICAN PUBLIC TRANSPORTATION ASSOCIATION • 2022: AdWheel Award for Holiday Light Tour • 2021: AdWheel Award for Best Special Event on COVID-19 ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 27 of256 LOS ANGELES ECONOMIC DEVELOPMENT CORPORATION . 2025: Most Business -Friendly City Award . 2024: Finalist for the Most Business -Friendly City Award . 2022: Most Business -Friendly City Award . 2021: Finalist for the Most Business -Friendly City Award . 2016: Most Business -Friendly City Award VALLEY INDUSTRY ASSOCIATION (VIA) . 2021: Business of the Year Award CONSTRUCTION MANAGEMENT ASSOCIATION OF AMERICA . 2019: Project Achievement Award for the 2017 - 2018 Annual Overlay and Slurry Seal Project UNITED SATES GREEN BUILDING COUNCIL & GREEN BUSINESS CERTIFICATION, INC. . 2022: Leadership in Energy and Environmental Design (LEED) Silver Certification for the Santa Clarita Valley Sheriff's Station and Canyon Country Community Center projects CALIFORNIA DEPARTMENT OF TRANSPORTATION . 2021: Excellence in Transportation Award - Exclusive Pedestrian Crossing Cycle by Time of Day SAVE CALIFORNIA STREETS - OUTSTANDING LOCAL STREETS AND ROADS AWARDS PROGRAM Presented by the County Engineers Association of California and League of California Cities. . 2022: Local Streets and Roads - Safety/Intelligent Transportation Projects category, "Hydrogen Fuel Cell Technology" AMERICAN PUBLIC WORKS ASSOCIATION SOUTHERN CALIFORNIA CHAPTER . 2025: Building Excellence, Shaping Tomorrow (BEST) Award in Buildings for Valencia Community Center . 2025: BEST Award in Recreational & Athletic Facilities Category for Sand Canyon Trail, Phase IV . 2024: BEST Award in Creative & Innovative for the Golden Valley Road/Five Knolls Drive A.I. Cyclist Detection project . 2023: BEST Award in Transportation for Vista Canyon Multi -Modal Center . 2023: BEST Award in Facilities for West Creek Inclusive Play Area . 2023: BEST Award in Storm Water Quality for Trash Excluder Program, Phase II . 2022: BEST Award for the Active Warning Signage for Channelized Right -Turn Lanes . 2021: BEST Award in the Recreational & Athletic Facilities category, "Canyon Country Community Center" . 2021: BEST Award in Buildings category, "Santa Clarita Sheriff's Station" . 2018: Outstanding Public Works Project of the Year, "Old Town Newhall Parking Structure" . 2018: Transportation Award, "Newhall Ranch Road Bridge Widening" . 2018: Best Environmental Project of the Year, "Heritage Trail from Gateway Ranch to Wildwood Canyon" . 2018: Creative and Innovative Award, "Enhancing Pedestrian Safety and Traffic Flow Through the Use of Electric Blank -Out Signs" . 2017: Project of the Year, "Golden Valley Bridge Widening over State Route 14" . 2017: Best Environmental Project of the Year, "Open Space Trail Volunteer Program" . 2017: Top Ten Public Works Leaders of the Year Award - Director Robert Newman Page 28 of 256 THE CITY OF SANTA CLARITA Community Profile CALIFORNIA ASSOCIATION OF PUBLIC INFORMATION OFFICIALS (CAPIO) CAPIO's "Excellence in Communications" awards recognize the most creative and effective in the areas of communications and marketing campaigns, newsletter production, photography, special events, writing, website development, and video production. EPIC AWARD . 2025: Special or Community Event - One Time, "Valencia Community Center Grand Opening" . 2025: Most Innovative Communications, "Summer Fire Safety in Santa Clarita ... with Goats' . 2025: Crisis Communications Response, "Emergency Communications Binder" . 2024: Video Production - PSA Series - In -House, "Lock It or Lose It (LioLi)" . 2024: Video Production - Marketing Series - Consultant Supported, "Santa Clarita Spotlight" . 2023: Social Media Best Use Overall, "TikTok and Reels" . 2022: Graphic Design - Print, "Guard That Auto" Campaign . 2022: Social Media - Best Use Overall, "City TikToks" . 2022: Social Media Campaign, "Santa Clarita Public Library TikTok Series" . 2022: TikTok or Reel, "Santa Clarita Public Library TikTok Series" . 2022: Video Production - Promotional - In House, "The Cube - Ice and Entertainment Center, Announcement Video" . 2020: Graphic Design, "Sammy Stories" . 2020: Writing, "Saugus Strong" Article . 2020: Social Media - Best Use Overall, "Saugus Strong Tiles" . 2019: Preparedness/Public Safety Education, "Heads Up Traffic Safety Campaign" . 2018: Social Media/New Media, Large Population, "Sammy Clarita" . 2018: Crisis Communications/Public Safety Educational Campaign, "Heads Up" . 2017: Crisis Communications/Public Safety Educational Campaign, "Sand Canyon Fire Crisis Communications Efforts" . 2016: Multi Year Strategic Planning and Execution for the City's, "Road Resurfacing Project" . 2016: Special Event/Reoccurring for, "Light Up Main Street" . 2016: Most Creative/Dollar Stretcher for the City's, "DIVERT Task Force" AWARD OF DISTINCTION . 2025: Social Media Campaign, "Animal Adoption Campaign" . 2024: Social Media Best Use Overall, "Social Media Presence" . 2024: Social Media Impromptu, "Impromptu Videos" . 2024: Most Innovative Communications, "Lock It or Lose It (LioLi)" . 2023: Communication and Marketing Process - Brand Launch/Relaunch, "You've Got a Friend at City Hall" . 2023: Special or Community Event - One -Time, "Winter Games Celebration" . 2023: Writing, "Scranton Clarita Welcomes You" . 2023: Best Overall Use of Social Media . 2023: Social Media Impromptu, "Victor Fire" . 2022: Communication and Marketing Process - Branding, "The Cube - Ice and Entertainment Center" . 2022: Creative Marketing - Dollar Stretcher, "State of the City Augmented Reality" . 2019: In -House Communications or Marketing Plan, "Innovative SCV Campaign" . 2018: One -Time Special Event, Large Population, "Las Vegas Vigil" . 2016: eGovernment Services, "Road Resurfacing" ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 29 of256 CITY -COUNTY COMMUNICATIONS AND MARKETING ASSOCIATION (3CMA) 3CMA is the nation's premier network of local government communications. The "Savvy" awards are presented for creative and successful programs for different divisions of Communication and Marketing. COMMUNICATOR OF THE YEAR . 2021: Awarded to Santa Clarita Communications Manager, Carrie Lujan SAVVY AWARDS . 2025: Award of Excellence - One -Time Event, "Valencia Community Center Grand Opening" . 2025: Savvy Award - Most Innovative Communications, "Summer Fire Safety in Santa Clarita ... with Goats" . 2025: Silver Circle - Campaign, "Animal Adoption Campaign" . 2024: Savvy Award - Public Service Announcement, "Lock It or Lose It (LioLi)" . 2024: Award of Excellence - Most Innovative Communications, "Lock It or Lose It (LioLi)" . 2024: Savvy Award - Best Use of Humor, "Santa Clarita: Fresh Faces" . 2024: Award of Excellence - Recurring Event, "The Big I Do" . 2024: Award of Excellence - Social Media Best Campaign Use, "Family Literacy Festival" . 2023: Award of Excellence - Graphic Design - Art, "You've Got a Friend at City Hall" . 2023: Award of Excellence - Marketing and Tools, "Eat & Shop Local Campaign" . 2023: Award of Excellence - One -Time Event, "Winter Games Celebration Event" . 2023: Award of Excellence - Interview/Talk SHow/News Program, "Community Corner" . 2022: Award of Excellence - Marketing and Tools - Best Use of Humor, "Santa Clarita TikToks" . 2022: Marketing and Tools - Branding/New Logo, "The Cube - Ice and Entertainment Center" . 2022: Social Media, "Santa Clarita Public Library TikTok Series" . 2022: Silver Circle Special Events - One -Time Event, "The Cube Grand Opening" . 2022: Silver Circle Video - Public Service Announcement, "Worst Game Ever" Guard That Auto Campaign . 2022: Award of Excellence - Graphic Design - Art, "The Cube - Ice and Entertainment Center" . 2021: Savvy Award - Most Innovative Communications, "Santa Clarita Virtual State of the City" . 2021: Savvy Award - Go Green Communications Efforts, "Recycle Hero" . 2021: Savvy Award - Best Use of Social Media, "Saugus Strong Tiles" . 2021: Silver Circle Graphic Design - Art, "Sammy Stories - Meet Sammy Clarita" . 2021: Silver Circle Special Events One -Time Event, "Saugus Strong Vigil" . 2019: Award of Excellence for "Firefighters & Puppies - Best Campaign" . 2019: Most Innovative Communications, "Heads Up! PSA Teen Contest - Resident Participation" and "Stolen Collection" . 2019: Silver Circle - "State of the City Newsletter - Graphic Design" and "Heads Up! PSA' . 2018: Award of Excellence, Graphic Design and Publication, "State of the City Newsletter" . 2018: Marketing Tools - Best Use of a Promotional Item, "I Found Sammy!" . 2018: Communications or Marketing Plan, "Heads Up" . 2018: Silver Circle Award - Special Event/one Time Event, "Las Vegas Vigil" . 2017: Digital Interactive, "SantaClaritaArts.com" . 2017: Most Innovative, "Drive.Focus.Live" . 2016: One -Time Special Programming, "Virtual Video Tour" Page 30of256 THE CITY OF SANTA CLARITA Community Profile Form of Government The City is a General Law city operating under a Council -Manager form of local municipal government, with the City Council acting as the part-time legislative body of the City. Historically, five members have been elected to the City Council at large on a nonpartisan basis, with members serving four-year terms. However, in 2024, the City transitioned to district -based elections, starting with two seats and the remaining seats in 2026. Elections are staggered every two years, with the Council -appointed Mayor serving a one-year term and acting as presiding officer. The City Council appoints a City Manager to be the Chief Administrative Officer responsible for the day-to-day operations of the City. The City Manager's duties include appointing department Directors, who are then responsible for the day-to-day operations of their departments. Directors then have the task of hiring Division Managers and support staff members. Also appointed by the City Council is the City Attorney, who is the legal advisor to the City Council, Commissioners, and other City officials. Assisting the City Council in serving the Santa Clarita communities are a variety of boards and commissions that address specific needs within their particular realm of responsibility. Each board and commission has the opportunity to be involved in a wide range of activities, from reviewing City ordinances to recommending major revisions to City programs. Public meetings are held on a regular basis. ANNUAL OPERATING BUDGET&CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page31 of256 Commissions Susan Shapiro, Chair Arts Commission Tracey Thompson, Vice Chair The Arts Commission is a five -member commission appointed by the City Council Jeri Seratti to consider and advise the Council on arts -related issues such as public art, arts Dr. Michael Millar education, and facilities. Patti Rasmussen Di Thompson, Chair Parks, Recreation, and Community Services Commission Hugo Cherre, Vice Chair The Parks, Recreation &Community Services Commission is afive-member Dennis Sugasawara commission appointed by the City Council to make recommendations to the Peggy Stabile Council on all matters pertaining to parks and public recreation. Skye Ostrom Nathan Keith, Chair Planning Commission Daniel Faina, Commissioner The Planning Commission is a five -member commission appointed by the City Lisa Eichman Council to consider and decide upon various applications for land use and land Pamela Verner development in the City, including the implementation of the General Plan, Tim Burkhart Zoning Ordinance, and other land use regulations, and recommendations on development applications. Page 32of256 THE CITY OF SANTA CLARITA Community Profile Approved Regular Full -Time Equivalent Positions in the City The adopted FY 2025-26 authorized, full-time position count was 501. As part of the FY 2026-27 budget adoption, nine positions were added and one position was converted from 0.63 FTE to 1.0 FTE, for a total position count of 510.38. In addition, in the Administrative Services department, the Information Services division was split into the Clerk and Contract Services division and Technology Services division. Similarly, the Recreation and Community Services division was split into the Recreation division and Community Services division. Total City Staff Full -Time Equivalent 501.00 510.38 The table below shows the approved full-time positions by department and division. Administrative Services 77.00 77.00 Administration Director of Administrative Services 1.00 1.00 Senior Management Analyst 1.00 1.00 Executive Administrative Assistant 1.00 1.00 Clerk and Contract Services Clerk and Contract Services Manager/City Clerk 0.00 1.00 Purchasing and Contracts Administrator 0.00 1.00 Administrative Analyst 0.00 2.00 Deputy City Clerk 0.00 1.00 Buyer 0.00 2.00 Project Technician 0.00 3.00 Mail Services Specialist 0.00 1.00 Administrative Assistant 0.00 1.00 Mail Clerk 0.00 3.00 Office Assistant 0.00 1.00 Finance Finance Manager 1.00 1.00 Finance Administrator 1.00 1.00 Payroll Administrator 1.00 1.00 Senior Financial Analyst 1.00 1.00 Financial Analyst 4.00 4.00 Payroll Technician 2.00 2.00 Project Technician 2.00 2.00 General Accounting Specialist 2.00 2.00 Account Clerk 4.00 4.00 ANNUAL OPERATING BUDGET&CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page33 of256 Administrative Services (continued) Information Services Information Services Manager 1.00 0.00 Purchasing and Contracts Administrator 1.00 0.00 City Clerk 1.00 0.00 Senior Information Technology Analyst 4.00 0.00 Information Technology Analyst 5.00 0.00 GIS Technician 1.00 0.00 Administrative Analyst 2.00 0.00 Information Technology Specialist 5.00 0.00 Deputy City Clerk 1.00 0.00 Buyer 2.00 0.00 Project Technician 3.00 0.00 Mail Services Specialist 1.00 0.00 Administrative Assistant 2.00 0.00 Mail Clerk 3.00 0.00 Office Assistant 1.00 0.00 Special Districts Special Districts Manager 1.00 1.00 Landscape Maintenance Administrator 1.00 1.00 Urban Forestry Administrator 1.00 1.00 Project Development Coordinator 4.00 4.00 Tree Specialist 2.00 2.00 Landscape Maintenance Specialist 4.00 5.00 Project Technician 5.00 4.00 Administrative Assistant 1.00 1.00 Program Specialist 1.00 1.00 Tree Trimmer 3.00 3.00 Technology Services Technology Services Manager 0.00 1.00 Senior Information Technology Analyst 0.00 4.00 Information Technology Analyst 0.00 5.00 GIS Technician 0.00 1.00 Information Technology Specialist 0.00 5.00 Administrative Assistant 0.00 1.00 Page 34of256 THE CITY OF SANTA CLARITA Community Profile City Manager's Office 22.00 23.00 Administration City Manager 1.00 1.00 Assistant City Manager 1.00 1.00 Assistant to the City Manager 1.00 1.00 Intergovernmental Relations Officer 1.00 1.00 Senior Management Analyst 1.00 1.00 Recreation and Community Services Supervisor 1.00 1.00 Executive Office Administrator 1.00 1.00 Executive Administrative Assistant 1.00 1.00 Administrative Assistant 1.00 1.00 Office Assistant 1.00 1.00 Communications Communications Manager 1.00 1.00 Communications Specialist 4.00 4.00 Administrative Assistant 1.00 1.00 Program Specialist 1.00 2.00 City Council Member 5.00 5.00 Community Development 64.50 65.88 Administration Director of Community Development 1.00 1.00 Senior Management Analyst 0.00 1.00 Executive Administrative Assistant 0.00 1.00 Administrative Assistant 1.00 0.00 Building and Safety City Building Official 1.00 1.00 Senior Engineer 2.00 2.00 Engineer 3.00 3.00 Assistant Engineer 1.00 1.00 Project Manager 1.00 1.00 Supervising Building Inspector 1.00 1.00 Project Development Coordinator 2.00 2.00 Senior Building Inspector 2.00 2.00 Permit Specialist 3.50 3.88 Administrative Assistant 1.00 1.00 Office Assistant 4.00 4.00 Building Inspector II 7.00 7.00 ANNUAL OPERATING BUDGET&CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page35 of256 Community Development (continued) Community Preservation Community Preservation Manager 1.00 1.00 Senior Code Enforcement Officer 2.00 2.00 Administrative Analyst 2.00 2.00 Graffiti Coordinator 1.00 1.00 Project Technician 1.00 1.00 Graffiti Specialist 1.00 1.00 Administrative Assistant 1.00 1.00 Graffiti Worker 3.00 3.00 Office Assistant 1.00 1.00 Code Enforcement Officer II 7.00 7.00 Planning Planning Manager 1.00 1.00 Senior Planner 2.00 2.00 Associate Planner 5.00 5.00 Assistant Planner II 2.00 2.00 Assistant Planner I 2.00 2.00 Administrative Assistant 1.00 1.00 Office Assistant 1.00 1.00 DEPARTMENT AND DIVISION Economic Development 38.00 38.00 Administration Director of Economic Development 1.00 1.00 Senior Management Analyst 1.00 0.00 Executive Administrative Assistant 1.00 1.00 Arts and Events Arts & Events Manager 1.00 1.00 Arts & Events Administrator 2.00 2.00 Arts & Events Supervisor 4.00 4.00 Arts & Events Coordinator 5.00 5.00 Administrative Assistant 1.00 1.00 Program Specialist 0.00 1.00 Office Assistant 1.00 1.00 Economic Development Economic Development Manager 1.00 1.00 Economic Development Associate 2.00 2.00 Administrative Analyst 3.00 3.00 Project Technician 4.00 4.00 Permit Specialist 1.00 1.00 Transit Transit Manager 1.00 1.00 Transit Analyst 1.00 1.00 Project Development Coordinator 1.00 1.00 Administrative Analyst 3.00 3.00 Office Assistant 4.00 4.00 Page 36 of256 THE CITY OF SANTA CLARITA Community Profile Human Resources and Library Services Administration Director of Human Resources and Library Services Management Analyst Executive Administrative Assistant Administrative Assistant rm 25/26 26/27 1.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 Human Resources Human Resources Manager 1.00 1.00 Senior Human Resources Analyst 2.00 2.00 Human Resources Analyst 2.50 2.50 Administrative Analyst 2.00 2.00 Human Resources Technician 3.00 3.00 Office Assistant 1.00 1.00 Library City Librarian 1.00 1.00 Library Administrator 3.00 3.00 Museum and Archives Administrator 1.00 1.00 Museum Supervisor 1.00 1.00 Senior Librarian 4.00 4.00 Circulation Supervisor 3.00 3.00 Librarian 14.00 14.00 Museum Curator 1.00 1.00 Library Assistant 7.00 7.00 Office Assistant 4.00 4.00 ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 37 of256 Neighborhood Services 93.50 95.50 Administration Director of Neighborhood Services 1.00 1.00 Senior Management Analyst 1.00 1.00 Executive Administrative Assistant 1.00 1.00 Environmental Services Environmental Services Manager 1.00 1.00 Administrator 1.00 1.00 Stormwater Administrator 1.00 1.00 Project Development Coordinator 1.00 1.00 Administrative Analyst 1.00 1.00 Environmental Field Specialist 2.00 2.00 Supervisor 1.00 1.00 Project Technician 2.50 2.50 Administrative Assistant 1.00 1.00 Street Maintenance Worker 6.00 6.00 Facilities Maintenance Facilities Manager 1.00 1.00 Administrator 2.00 2.00 Supervisor 4.00 4.00 General Maintenance Specialist 9.00 9.00 Administrative Assistant 1.00 1.00 General Maintenance Worker 10.00 11.00 Parks Parks Manager 1.00 1.00 Parks Administrator 1.00 1.00 Project Development Coordinator 1.00 1.00 Supervisor 4.00 4.00 Administrative Assistant 1.00 1.00 Animal Care Specialist 1.00 1.00 Groundskeeper II 9.00 8.00 Groundskeeper I 21.00 22.00 Parks Planning and Open Space Parks Planning and Open Space Manager 1.00 1.00 Acquisition Analyst 1.00 1.00 Administrator 1.00 1.00 Project Manager 2.00 2.00 Supervisor 1.00 1.00 Groundskeeper II 1.00 2.00 Page 38of256 THE CITY OF SANTA CLARITA Community Profile Public Works 94.00 95.00 Administration Director of Public Works 1.00 1.00 City Engineer 1.00 1.00 Senior Management Analyst 1.00 1.00 Executive Administrative Assistant 1.00 1.00 Office Assistant 1.00 1.00 CIP Administration Assistant City Engineer 1.00 1.00 Senior Engineer 4.00 4.00 Environmental Administrator 1.00 1.00 Engineer 3.00 3.00 Administrator 1.00 1.00 Assistant Engineer 2.00 2.00 Project Manager 2.00 2.00 Project Development Coordinator 4.00 4.00 Supervising Public Works Inspector 1.00 1.00 Administrative Analyst 2.00 2.00 Engineering Technician 1.00 1.00 Administrative Assistant 1.00 1.00 Office Assistant 2.00 2.00 Public Works Inspector 3.00 3.00 Engineering Services Assistant City Engineer 1.00 1.00 Senior Engineer 2.00 2.00 Engineer 4.00 4.00 Project Development Coordinator 2.00 2.00 Supervising Public Works Inspector 1.00 1.00 Engineering Technician 1.00 1.00 Permit Specialist 1.00 1.00 Administrative Assistant 1.00 1.00 Public Works Inspector 3.00 3.00 General Services General Services Manager 1.00 1.00 Administrator 2.00 2.00 Supervising Vehicle Maintenance Mechanic 1.00 1.00 Supervisor 3.00 3.00 Administrative Assistant 1.00 1.00 Office Assistant 1.00 1.00 Vehicle Maintenance Mechanic 3.00 3.00 Vehicle Maintenance Technician 1.00 2.00 Street Maintenance Worker 18.00 18.00 ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 39 of256 Public Works (continued) Traffic and Transportation Planning Assistant City Engineer 1.00 1.00 Senior Traffic Engineer 2.00 2.00 Traffic Signal System Administrator 1.00 1.00 Engineer 1.00 1.00 Senior Planner 1.00 1.00 Senior Project Manager 1.00 1.00 Assistant Engineer 2.00 2.00 Project Manager 1.00 1.00 Transportation Planning Analyst 1.00 1.00 Traffic Signal Specialist 1.00 1.00 Traffic Signal Technician 1.00 1.00 Administrative Assistant 1.00 1.00 Recreation and Community Services 58.50 61.50 Administration Director of Recreation and Community Services 1.00 1.00 Community Services Manager 1.00 0.00 Senior Management Analyst 1.00 1.00 Executive Admin Assistant 1.00 1.00 Office Assistant 1.50 1.50 Community Services Community Services Manager 0.00 1.00 Community Services Administrator 0.00 2.00 Community Services Supervisor 0.00 7.00 Community Services Coordinator 0.00 10.00 Program Specialist 0.00 6.00 Preschool Teacher 0.00 4.00 Office Assistant 0.00 1.00 Recreation Recreation Manager 0.00 1.00 Recreation Administrator 0.00 2.00 Recreation Supervisor 0.00 6.00 Recreation Coordinator 0.00 9.00 Program Specialist 0.00 4.00 Aquatics Specialist 0.00 2.00 Administrative Assistant 0.00 1.00 Office Assistant 0.00 1.00 Recreation and Community Services Recreation and Community Services Manager 1.00 0.00 Recreation and Community Services Administrator 3.00 0.00 Recreation and Community Services Supervisor 12.00 0.00 Recreation and Community Services Coordinator 19.00 0.00 Administrative Assistant 1.00 0.00 Program Specialist 9.00 0.00 Office Assistant 2.00 0.00 Preschool Teacher 4.00 0.00 Aquatics Specialist 2.00 0.00 Page 40 of 256 THE CITY OF SANTA CLARITA Community Profile City Philosophy As City employees, we are proud to say that WE ARE THE CITY OF SANTA CLARITA. We take pride in our organization, our community and ourselves. Our mission is to deliver the best and most cost cf ficient municipal service to the citizens and City Council of Santa Clarita. We value excellence We provide high quality and timely services. We encourage education and continual professional development. We have a strong commitment to the community, the organization, and individual professions. We conduct ourselves professionally. We believe that prudent management of our resources demonstrates our respect for the citizens whose monies support this organization We believe that diversity among staff and in the community creates strength. We value a humanistic approach Our actions recognize humans, human feelings and the importance of the individual. We believe in participative management. We encourage employees to enjoy their time at the work site. We encourage ideas that improve the mental and physical health of the employees. We are united in our efforts to support, respect and encourage individual talents and contributions. We value creativity We have a bias for action. We believe in taking reasonable risks. We accept innovative people. We value a futuristic approach We want decisions that will endure the test of time. We want a City that future generations will love We value our enthused workforce We encourage actions which keep employees motivated and competent. We respect loyalty to the City. We value ethics We believe the soundest basis for judging the rightness of an action is a test of its morality, legality, and its effect on human rights. We treat our fellow employees and community members fairly and equally, without prejudice or bias. We value an open and non -bureaucratic government We keep the public informed of what we do. We share ideas, information, and feelings with employees. We are helpful, courteous, and cooperative with the public and one another. We encourage decision making on the front lines. We are an integrated organization, we are a team. We value our City Council and public service We recognize the importance of the process which elected the Council. We recognize the importance and difficulty of the Council's job. We are fully prepared for Council meetings. We understand the importance of public service. We are committed to advancing the well being of the community. ANNUAL OPERATING BUDGET&CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page41 of256 THIS PAGE INTENTIONALLY LEFT BLANK Page 42 of256 THE CITY OF SANTA CLARITA User's Guide User's Guide Introductory Sections The first three sections of the annual budget document provide an introduction and overview of the Annual Budget and Capital Improvement Program preparation process and contents. The Message from the City Manager to the City Council outlines the key contents of the Fiscal Year Budget and the CIP. The Community Profile section provides a variety of information about Santa Clarita, including demographics, City history, information about City Commissions, and other information designed to educate the reader about various facets of the organization. This User's Guide provides an introduction to the City of Santa Clarita's budget process and an explanation of how to use this document. Fiscal Policies and Summaries The budget document includes the City's fiscal policies, which establish the City's framework for overall fiscal planning and management. The Summaries provide an easy -to -read overview of the City's revenues and expenditures. It is important to note that the City's revenue estimates make assumptions based on actual experience and current knowledge of impending circumstances. Expenditure requests, in turn, reflect these assumed revenue trends. Department Budget Sections The following department budget sections represent the main body of the annual budget. These sections contain an overview of each department, along with budget summaries. Each division within the department has a narrative page outlining the division or program purpose and primary activities. Examples of a department program budget are on the following page. ANNUAL OPERATING BUDGET&CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page43 of256 Example of a Program Budget: Personnel 500101 Regular Employees 146,981 501101 Health & Welfare 60,995 501102 Life Insurance 235 501103 Long -Term Disability Ins 580 501104 Medicare 3,576 501105 Worker's Compensation 88 501106 PERS 11,036 501107 Deferred Compensation 2,210 501110 Supplemental Health 36,435 Total Personnel 262,233 Operations & Maintenance 510101 Publications & Subscriptions 200 510103 Office Supplies 600 511101 Special Supplies 6,000 513103 Telephone Utility 3,500 516102 Professional Services 2,400 517106 Cosponsorship 30,000 519101 Travel & Training 9,500 519104 Auto Allowance & Mileage 100 Total Operations & Maintenance 52,300 0 Organization Key The first three numbers indicate the fund and last four numbers indicate the department and division or subdivision. © Object Code: The numbers indicate a specific line -item. © Appropriation: The amount appropriated for the fiscal year. OCategory The budget is divided into three categories: Personnel, Operations and Maintenance, and Capital Outlay. Each department is required to stay within the category level. © Bottom Line: Total appropriation for the budget program. Capital Improvement Program Sections These sections contain detailed information about the capital improvement projects that the City plans to initiate over the next year. Each project information sheet includes the project name, number and location, a brief description of the project, a statement of justification, a breakdown of project costs by typical expenditure category, and a breakdown of project funding by source. An example of a CIP project information sheet is on the following page. Page 44 of 256 THE CITY OF SANTA CLARITA User's Guide Capital Project Information Guide: SAMPLE Project Name: 2026-27 OVERLAY AND SLURRY SEAL PROGRAM OProject Number: M0166 Project Location: Citywide PRCUEcr LacAMN., urrw,De Description: The annual Overlay and Slurry Seal Program reflects the Cit ,'s commitment to sound pavement management of the roadwav infrastructure and will provide for overlaying and slurry sealing streets in need of attention. Justification: Each year, the Citv dedicates a substantial portion of its capital budget to the annual Overlay and Slurry Seal Program. This annual project strives to maintain the quality and viability of the City's streets infrastructure and supports the Santa Clarita Pathway Forward theme of Sustainable Public Infrastructure. Project Status: Proposed Department: Public Works Project Manager: Shannon Pickett O Project Cost Estimate ($): Expend. Category: Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total Environmental $ 0 50,000 50,000 50,000 50,000 50,000 250,000 Design/Plan Review 0 450,000 450,000 450,000 450,000 450,000 2,250,000 Right -Of -Way 0 0 0 0 0 0 0 Construction 0 17,500,000 14,500,000 14,500,000 14,500,000 14,500,000 75,500,000 Civic Art Project 0 0 0 0 0 0 0 Environmental Monitoring 0 0 0 0 0 0 0 Total Costs: $ 0 18,000,000 15,000,000 15,000,000 15,000,000 15,000,000 78,000,000 OProject Funding: Funding Source: Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 233 —TDA Article 8 0 1,000,000 0 0 0 0 1,000,000 260—Prop C LR 0 6,520,156 0 0 0 0 6,520,156 0 3,593,376 0 0 0 0 3,593,376 266 — Measure M 0 6,886,468 0 0 0 0 6,886,468 267 — Senate Bill 1 0 0 0 0 0 0 0 Priority Unfunded 0 0 15,000,000 15,000,000 15,000,000 15,000,000 59,000,000 Total Costs: $ 0 18,000,000 15,000,000 15,000,000 15,000,000 15,000,000 78,000,000 OProject Number: M0166 M = Categorical identification of capital project 0 = The area of the City in which the project is located 166 = The assigned project number Category Abbreviations: A=Arts B=Beautification & Landscaping C=Circulation D=Disability E=Emergency F=Facilities & Buildings ©Project Cost Estimate ($): This area shows a detail of the costs of the project by year and expenditure category. OProject Funding: This area shows the detail of the estimated costs of the project by year and by funding source. ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page45 of256 The Appropriations Limit, established by the State of California per Article XIIIB of the California State Constitution, sets a limit for the annual appropriations of tax proceeds for all municipalities. Article XIIIB was amended by Proposition 111 (1990) to change the method of calculating the annual appropriations limit. Prior to Proposition 111, the annual appropriations limit was adjusted annually by the change in the cost of living or by the change in California per capita personal income, whichever was less, and by the percentage change in the population of the City. Under the guidelines set forth by Proposition 111, the annual appropriations limit will not exceed a base year adjusted by the change in population of the City or the County combined with either the change in California per capita personal income or the change in the local assessment roll, due to local nonresidential construction. Proposition I I I also changed the base year for all municipalities to 1986-87. Starting with a base year limit of $47,350,022 for 1986-87 and increasing it to the 2026-2027 limits by using the guidelines set forth in Proposition 111, the calculation would be as follows: Year 2012-13 Prior Year's Limit 247,397,648 Add PersonalFiscal 3.77% Change in 9,326,891 256,724,539 Add Change in Population .38% 975,553 Appropriations Limit 257,700,093 2013-14 257,700,093 5.12% 13,194,245 270,894,338 15.44% 41,826,086 312,720,424 2014-15 312,720,424 (.23%) (719,257) 312,001,167 1.98% 6,177,623 318,178,790 2015-16 318,178,790 3.82% 12,154,430 330,333,220 1.91% 6,309,364 336,642,584 2016-17 336,642,584 5.37% 18,077,707 354,720,291 1.72% 6,101,189 360,821,480 2017-18 360,821,480 3.69% 13,314,313 374,135,792 2.97% 11,111,833 385,247,625 2018-19 385,247,625 3.67% 14,138,588 399,386,213 .58% 2,316,440 401,702,653 2019-20 401,702,653 3.85% 15,465,552 417,168,205 2.70% 11,263,542 428,431,747 2020-21 428,431,747 3.73% 15,980,504 444,412,251 .10% 444,412 444,856,663 2021-22 444,856,663 5.73% 25,490,287 470,346,950 .21% 987,729 471,334,679 2022-23 471,334,679 7.55% 35,585,768 506,920,447 .33% 1,672,837 508,593,284 2023-24 508,593,284 4.44% 22,581,542 531,174,826 .71% 3,771,341 534,946,167 2024-25 534,946,167 3.62% 19,365,051 554,311,218 (.27%) (1,496,640) 552,814,578 2025-26 552,814,578 6.44% 35,601,259 588,415,837 .35% 2,041,803 590,457,640 2026-27 590,457,640 4.95% 29,227,653 619,685,293 .107% 663,063 620,348,357 Millions 640- 620 — 600- 580 — 560- 540- 520 — 500- 480- 460- 440- 420- 400- 380- 360- 340- 320- 300- 280- 260- 240- 220- 200- 180- 160- 140- 120- 100- 80- 60- 40- 20- 0 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-2 - Gann Appropriation Limit Proceeds of Tax Page 46of256 THE CITY OF SANTA CLARITA Fiscal Policies Fiscal Policies for the City of Santa Clarita Fiscal policies establish the framework for overall fiscal planning and management. The policies set forth guidelines for both current activities and long-range planning. The City's Fiscal Policies shall be reviewed annually to ensure the highest standards of fiscal management. OVERALL GOALS The overall financial goals underlying these financial policies are: Fiscal Conservatism: To ensure that the City is at all times in a solid financial condition. This can be defined as: • Cash solvency - ability to pay bills • Budgetary solvency - ability to balance the budget • Long -run solvency - ability to pay future costs • Service -level solvency - ability to provide needed and desired services Flexibility: To ensure that the City is in a position to respond to changes in the economy or new service challenges without an undue amount of financial stress. Adherence to the Highest Accounting and Management Practices: As set by the Government Finance Officers Association standards for financial reporting and budgeting, by the Governmental Accounting Standards Board and other professional standards. I. CASH MANAGEMENT A. Purpose An investment policy has been approved by minute order and as a best practice, is reviewed annually by the City's Investment Committee consisting of the City Manager, Assistant City Manager, and the City Treasurer. The investment policy provides guidelines on authorized investments and investment risk, for the prudent investment of temporary idle cash, and outlines the policies for maximizing the efficiency of the cash management system. The ultimate goal is to enhance the economic status of the City, while protecting its pooled cash. B. Objective The cash management system is designed to accurately monitor and forecast expenditures and revenues, thus enabling the City to invest funds to the fullest extent possible. The City attempts to obtain the highest possible yield, as long as investments meet the criteria established for safety and liquidity. C. Policy In order to maximize interest earnings, the City commingles the cash of all funds, except those funds held in trust for the City by various financial institutions in accordance with applicable trust agreements related to debt issues. Interest revenue derived from commingled cash is allocated monthly to the participating funds based on the relative cash balance of each fund. D.Procedures Criteria for selecting investments and the order of priority are: 1. Safety The safety and risk associated with an investment refers to the potential loss of principal, interest, or a combination of these amounts. The City only operates in those investments that are considered very safe and are allowable under Government Code Section 53601. 2. Liquidity This refers to the ability to "cash in" at any moment in time, with a minimal chance of losing some portion of principal or interest. Liquidity is an important investment quality, especially when the need for unexpected funds occasionally occurs. 3. Yield This is the dollar earnings an investment instrument can provide and sometimes is described as the rate of return. ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 47 of256 II. BUDGET POLICIES AND PROCEDURES Planning and Budgeting The City's success in financial planning and budgeting is due to the City Council's timeless and proven budget practices. Some of these practices include: • The decisions made in the good times are more important than the decisions made during the bad times • Live below our means • Run a lean organization • Use conservative five-year projections • Employ full -cost recovery when setting fees • Diversify revenue • Use one-time money only for one-time expenses • When in doubt, contract out Purpose of an Annual Budget The basic purpose of the City of Santa Clarita's budget is to serve as a "blueprint" for providing City services and a working financial plan, as well as providing a communication tool for City residents, businesses, and employees. The document is specifically designed to give clear and accurate information to the community with respect to how its local government is organized and operates. The Capital Improvement Program (CIP) provides a comprehensive capital planning document and a context for future capital budget allocations. The City of Santa Clarita's Municipal Code requires the City Manager to present a balanced budget, in which ongoing revenues match or exceed ongoing expenditures, to the City Council each year. This document authorizes appropriations or eligible expenditures for the City's fiscal year, which runs from July I to June 30 of the following year. Budget & Capital Improvement Program (CIP) Preparation The budget is prepared each year by the City Manager's Office and the Administrative Services Department, in cooperation with other City departments and other agencies which receive public funds. The CIP is prepared each year by the Public Works Department, the City Manager's Office, and the Administrative Services Department. The CIP preparation process has been integrated into the budget process. In January of every year, each department is presented with a Budget Preparation Guide. The Finance Division provides estimated revenues for the coming year, as well as year-end projected revenues for the current fiscal year. Department expenditure and CIP requests are prepared reflecting these projected revenue trends and estimates. In February, the departments then submit their proposed budgets and requests for the upcoming fiscal year to the City Manager. The review of the budget is the responsibility of the City's Budget Team. In March, the Budget Team analyzes each individual budget and either approves, denies, or revises the requested funding amounts. The final product becomes part of the draft, proposed Annual Budget and CIP document presented to the City Council. The City Council has appointed a Council Budget Committee that meets during the budget process. Budget study sessions are generally conducted with the City Council and the Commissions in the months of February and May. Citizens have an opportunity to comment on the draft document during the public hearing in May. During the budget study session and the public participation period, the draft Annual Budget and CIP document may be revised or amended to reflect spending priorities that may differ from those presented in the draft document. The final Annual Budget, with the corresponding CIP Budget, is adopted by resolution of the City Council and takes effect on July 1. Once adopted, the City of Santa Clarita has a new operating budget and fiscal plan for the coming year, and a program for capital spending. The calendar on the following page reflects the timeline and process for the planning and preparation of the Annual Budget and Capital Improvement Program Document. Page 48 of 256 THE CITY OF SANTA CLARITA Fiscal Policies January 12 Budget Kick -Off Meeting with Staff February 3 Joint City Council and Commissions Budget Study Session February 19 Final Proposed Budget Package Due to the City Manager March 23 Department Budget Discussions March 26 Capital Improvement Program Budget Funding Meeting May 5 Joint City Council and Commissions Budget Study Session May 26 Public Hearing for Budget and CIP June 9 Adoption of Budget and CIP Level of Control and Changes to Adopted Budget From the effective date of the budget, the amounts stated as proposed expenditures become appropriations for the various City departments and capital improvement projects. These formal budgets are employed as a management control device during the year for the General Revenue Fund and all Special Revenue Funds. The City has prepared a line -item detail, which lists each account group within each of the three expenditure categories. This annual budget format is designed to provide a more comprehensive management and fiscal planning system to aid in the achievement of goals and objectives at the operational levels consistent with the City Council's policies. Additional expenditures for capital outlay items must be approved by the City Manager and City Council. Funds appropriated for salaries and benefits may not be expended for any other purpose without the approval of the City Manager or his designee. The City Manager or his designee may transfer funds within and between programs and departments. Budgetary control, the level at which expenditures cannot legally exceed the appropriated amount, is exercised at the category level, with the exception of the Capital Improvement Program. The budgetary control for the Capital Improvement Program is at the program level. Generally, there are two types of budget transfers: Budget Adjustment: This is a transfer that does not change the total appropriated amount within a fund and does not require Council action. Depending upon the budget category affected by the transfer, approval may be granted by the City Manager or his designee. Department heads have discretion to reapportion funds between certain line -items within a program but may not exceed the total appropriated amounts for each category. Budget Amendment: This is an adjustment to the total appropriated amount within a fund which was not included in the original budget. These supplemental appropriations require formal action by the City Council. Types of modifications can be categorized as follows: • Unanticipated revenue, which was not projected in the budget, may be appropriated by Council for expenditure in the fiscal year received. • Prior year reserves or fund balances may be appropriated to fund items not previously included in the adopted budget. Reserves/fund balances exceeding minimum amounts required by administrative policies maybe appropriated if it is determined to be in the best interest of the City. The City Council must also appropriate reserves in case of emergencies or unusual circumstances. • Transfers between funds require formal action by the City Council. Unexpended appropriations automatically lapse at the end of the fiscal year and are included in the ending fund balance calculations within each fund. ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 49 of256 A. Policy The City Manager shall submit a proposed budget to the City Council each year. It is the stated policy of the Council and City Manager that ongoing revenues match or exceed ongoing appropriations.. B. Budget Basis The budgets of general government type funds (for example, the General Fund itself, and Gas Tax funds) are prepared on a modified accrual basis. This means that obligations of the City are budgeted as expenses, but revenues are recognized only when measurable and available. The Annual Comprehensive Financial Report (ACFR) shows the status of the City's finances on the basis of "generally accepted accounting principles" (GAAP). In most cases, this conforms to the way the City prepares the budget. One exception is the treatment of compensated absences. Compensated absences, compensatory time and vacation leave, are treated slightly different in the budget than in the ACFR. C. Budget Responsibility The department heads are responsible for preparing their budget requests and department revenues in accordance with the guidelines provided by the City Manager and Budget Officer. The Department of Administrative Services provides cost experience data as required by City departments. The Department of Administrative Services prepares all other revenue, debt service, and reserve estimates. D. Budget Preparation The process of developing the operating budget begins officially in January of each year. The budget preparation process provides the City Management an opportunity to examine programs, to propose changes in current services, to recommend revisions in organizations and methods, and to outline requirements for capital outlay items. E. Operating Budget Ongoing operating costs should be supported by ongoing, stable revenue sources. This protects the City from fluctuating service levels and avoids crises when one-time revenues are reduced or removed. Listed below are some corollaries to this policy. • Funding of Ongoing Operating and Maintenance Costs Funding of ongoing operating and maintenance costs, such as street resurfacing and trail maintenance, should be financed through recurring operating revenues. • Contingency Appropriation Fund balances or contingency accounts should be used only for one-time expenditures, such as capital equipment and capital improvements. Each year's budget may include a General Fund Contingency appropriation to cover one-time unforeseen expenditures or new projects initiated after a fiscal year has begun. • Operating Reserve General Fund operating reserves are vital in building financial resiliency and are a critical component of the budget, as this funding source can be accessed in case of an emergency or unforeseen opportunity. The current Council approved General Fund operating reserve policy is a minimum of 20 percent of General Fund operating expenditures as reflected in unassigned general fund balance in the City's financial statements. As a best practice, the minimum 20 percent level will be periodically reviewed and adjustments will be made as needed to support the City's General Obligation (GO) bond rating from S&P Global Ratings (S&P). • Funding of Other Post -Employment Benefits Funding of other post -employment benefits will be based on an actuarially -accepted method to maintain a funded position. The extent of the City's other post -employment benefits and its contribution to them will be adjusted annually as necessary to fund its actuarially -required contribution to accumulate assets to pay benefits when due. Furthermore, an irrevocable trust has been established in which said contributions are deposited and from which related expenses are paid. Page 50 of256 THE CITY OF SANTA CLARITA Fiscal Policies • Funding of Annual Overlay and Slurry Program At least $1 million of transportation related funding shall annually fund the annual overlay and slurry seal program. • Fluctuating Federal Grants Fluctuating federal grants should not be used to fund ongoing programs. F. Revenue and Expenditure Forecasting • Formal historic trend analysis will be performed and updated in preparation for the annual budget development and during the midyear budget review process. • Ongoing analysis will be maintained to determine whether revenues or expenditures will deviate from their long-term trends over the next five years. • Whenever necessary, independent revenue forecasting will be performed on major revenue sources, such as for sales tax and property tax revenue. G. Long -Term Financial Planning • At a minimum, a long-term, multi -year financial plan including a five-year projection of General Fund revenues and expenditures (i.e. the Five -Year General Fund Forecast), will be maintained in order to identify potential future issues and possible solutions. • Revenue and expenditure decisions are to be made primarily from a long-term perspective and tied to impacts on operations. • The goal is to maintain structural balance for all funds. H. Revenue Policies A diversified and stable revenue system will be maintained to ensure fiscal health and absorb short run fluctuations in any one revenue source. User fees for all operations will be examined and adjusted annually to ensure that fees cover the direct and indirect costs of service where appropriate. Development fees for one-time capital expenditures attributed to new development will be reviewed annually to ensure that fees match development related expenditures. All applicable fees will be reviewed and adjusted annually according to the Consumer Price Index (CPI) to maintain cost recovery levels. I. Cost Allocation The purpose of the City's cost allocation from its Internal Service funds is to charge the departments for City resources that are being used by the individual departments and funds. 1. Self -Insurance Fund Allocation The self-insurance fund is used to account for the cost of the City's insurance premiums, such as general liability, property, and automobile insurance, as well as claims adjuster services and legal costs. Cost is allocated to each division using the exposure and budget methodology. 2. Equipment Replacement Allocation The equipment replacement fund is used to account for the acquisition, depreciation, and replacement of City vehicles and large equipment. Consistent with the City's Vehicle and Equipment Replacement Policy, charges to departments are calculated based on the annual depreciation for vehicles used by each department. 3. Computer Replacement Allocation The computer replacement fund is used to account for the acquisition, depreciation, and replacement of computers and related equipment. Charges to departments are calculated based on the number of computer work stations supported by the Technology Services staff in each department. ANNUAL OPERATING BUDGET&CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page51 of256 Long -Term Capital Planning/Budget The five-year CIP shall be prepared and updated each year. Although this plan may include "unfunded" projects that carry out the City's strategic and general plans, it must also include a capital spending plan that identifies projects that can be completed with known funding sources, including cash reserves, future net operating revenues, grants, or debt, over the next five years. Each department must, when planning capital projects, estimate the project's impact on the City's operating budget. Amendments to capital appropriations fall under the same guidelines as changes to the operating budget, with one exception: any project change exceeding the Council approved contingency must receive specific City Council approval. This approval can be made by motion rather than resolution, and may accompany a recommendation for award of bid, change order, or other Council action. While this approval is not a strict legal requirement, it serves to keep the Council informed on capital activity and funding, and ensures that revisions of project priorities are in line with Council expectations. K. Budget Review During the budget review phase, the City Manager's Office, in conjunction with the Department of Administrative Services, analyzes new positions and operating and capital budget requests. This information is then compiled and presented to the City Manager. The Budget Team, comprised of the City Manager, Assistant City Manager, Assistant to the City Manager, City Treasurer, Finance Manager, Human Resources Director, Senior Finance Administrator, and Management Analyst conduct meetings with each department to review their estimated expenditures for the current fiscal year and the proposed base -line requests and enhancements for the proposed budget year. At the completion of these meetings, the Department of Administrative Services again compiles all the financial data and presents the proposed budget to the City Manager for final review and budget preparation. L. Budget Adoption The City Manager presents, via publicly noticed study sessions, the budget to the City Council. A public hearing is held and, after modifications and revisions, the budget is adopted by resolution of the City Council. M. Budget Implementation A budgetary control system will be maintained to ensure compliance with the budget. The Department of Administrative Services is responsible for setting up the budget for tracking purposes and is charged with ensuring fund availability during the year to cover expenditures and appropriations. Reports comparing the budget with expenditures are available on an ongoing basis, for review by the departments. N. Budget Revision The City Council approves total budgeted appropriations throughout the year. Actual expenditures may not exceed budgeted appropriations at the category level, e.g., Personnel, Operations & Maintenance, and Capital Outlay. The City Manager or designee is authorized to transfer budgeted amounts at the fund level. The City has the following programs accounted for through its governmental funds: general government, public safety, recreation and community services, community development, public works, neighborhood services, and capital expenditures. Use of unappropriated reserves must be specifically approved by the City Council. The City Manager may approve any unused appropriations at the end of each fiscal year for capital projects, special projects, and grant programs, which shall be carried forward and become part of the budget for the ensuing fiscal year. All purchase order commitments outstanding at the end of the fiscal year may be continued and become part of next fiscal year's budget. III. DEBT MANAGEMENT POLICY This Debt Management Policy sets forth certain debt management objectives for the City and establishes overall parameters for issuing and administering the City's debt, recognizing that cost-effective access to the capital markets depends on prudent management of the City's debt program. The intent of the debt management policy, among other things, is to be in compliance with Senate Bill 1029 (SB 1029). The City is committed to financial planning, maintaining appropriate reserves levels and employing prudent practices in governance, management and budget administration. It is a policy goal of the City to protect taxpayers, ratepayers, and constituents by utilizing conservative financing methods, debt levels, and techniques so as to obtain the highest practical credit ratings, if applicable, and the lowest practical borrowing costs. Page 52 of256 THE CITY OF SANTA CLARITA Fiscal Policies Debt Management Objectives The purpose of this Debt Management Policy is to assist the City in pursuit of the following, equally -important objectives: . Minimize debt service and issuance costs; . Maintain access to cost-effective borrowing; . Ensure that the City's debt is consistent with the City's long-term goals and objectives and capital improvement program or budget, as applicable; . Achieve the highest practical credit rating; . Full and timely repayment of debt; . Maintain full and complete financial disclosure and reporting; . Ensure compliance with applicable State and Federal laws; . Ensure that proceeds from a debt sale will be directed to the intended use; and . Ensure appropriate reporting as required by State and Federal Laws. General Provisions A. Scope of Application These policies establish the parameters within which debt may be issued by the City of Santa Clarita and the City of Santa Clarita Public Financing Authority. Additionally, these policies apply to debt issued by the City on behalf of assessment, community facilities, or other special districts, and conduit -type financing by the City for industrial development projects or other public purposes. Policy guidelines regulating the use of public financing mechanisms to finance public facilities supported by special taxes and assessments has been adopted by Resolution 05-119 "A Resolution of the City of Santa Clarita, California, Approving Adoption of the Restated and Amended Local Public Agency Goals and Policies for Community Facilities Districts" Specifically, these guidelines address the City's use of Communities Facilities Districts established pursuant to the Mello Roos Community Facilities Act of 1982, and special assessment districts established pursuant to the Improvement Act of 1911, the Municipal Improvement Act of 1913, and the Improvement Bond Act of 1915. The City Council, as a member of Joint Powers Authorities shall take these policies into account when considering the issuance of Joint Powers Authority debt. Supplemental policies, tailored to the specifics of certain types of financings, may be adopted by the City Council in the future. These supplemental policies may address, but are not limited to, the City's general obligation, lease revenue, enterprise, and land -secured financings. The City intends to issue debt for the purposes stated in this Debt Management Policy and to implement policy decisions incorporated in the City's capital budget and the capital improvement plan. The City shall integrate its debt issuances with the goals of its capital improvement program by timing the issuance of debt and the level of debt issuance to ensure that projects are available when needed in furtherance of the City's public purposes and to avoid having to make unplanned expenditures for capital improvements or equipment from its General Fund. B. Responsibility for Debt Management Activity As delegated by the City Manager, the Department of Administrative Services shall be responsible for managing and coordinating all activities related to the issuance and administration of debt. Departments implementing debt -financed capital programs will work in partnership with the Department of Administrative Services to provide information and otherwise facilitate the issuance and administration of debt. 1. Debt Management Policy Review and Approval This policy shall be adopted by City Council resolution and reviewed annually by the City Manager to ensure its consistency with respect to the City's debt management objectives. Any modifications to this policy shall be forwarded to the City Council for approval by resolution. 2. Debt Administration Activities Under the direction of the City Manager, the Department of Administrative Services is responsible for the City's debt administration activities, particularly the use and investment of bond proceeds, compliance with bond covenants, continuing disclosure, reporting, and arbitrage compliance, which shall be centralized within the department. ANNUAL OPERATING BUDGET&CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page53 of256 C. Purposes for Which Debt May Be Issued 1. Long-term Borrowing Long-term borrowing may be used to finance the acquisition or improvement of land, facilities, or equipment for which it is appropriate to spread these costs over more than one budget year. Long-term borrowing may also be used to fund capitalized interest, costs of issuance, required reserves, and any other financing -related costs which maybe legally capitalized. The final maturity of long-term debt issued to finance capital project shall not exceed the economic or useful life of the project and, unless the City Council determines that extraordinary circumstances exist. Tax-exempt long-term borrowing shall not be used to fund City operating costs unless allowable under Federal Tax Law and the City has no other options. Taxable borrowing may be considered if the City receives a benefit from doing so. 2. Short-term Borrowing Short-term borrowing, such as commercial paper and lines of credit, will be considered as an interim source of funding in anticipation of long-term borrowing. Short-term debt may be issued for any purpose for which long- term debt may be issued, including capitalized interest and other financing -related costs. Prior to issuance of the short-term debt, a reliable revenue source shall be identified to secure repayment of the debt. The final maturity of short-term debt issued to finance the project shall be consistent with the economic or useful life of the project and, unless the City Council determines that extraordinary circumstances exist. Additionally, short-term borrowing may be considered if available cash is insufficient to meet short-term operating needs. 3. Refunding Periodic reviews of outstanding debt will be undertaken to identify refunding opportunities. Refunding will be considered, within Federal tax law constraints, if and when there is a net economic benefit of the refunding. In general, and consistent with industry standards, refundings which produce a net present value savings of at least three percent of the refunded debt will be considered economically viable provided the refunded debt is callable within 90 days. Refundings with negative savings will not be considered unless there is a compelling public policy objective that is accomplished by retiring the debt. Refundings which are non -economic may be undertaken to achieve City objectives relating to changes in covenants, call provisions, operational flexibility, tax status, issuer, or the debt service profile. The refunding of debt which is callable in more than 90 days (a taxable advance refunding) shall require net present value savings of greater than three percent and should be in the four percent to five percent range or higher, depending on the time to the call date. Refundings which produce a net present value savings of less than those identified above can be considered on a case -by -case basis. D. Debt Issuance 1. Debt Capacity The City will keep outstanding debt within the limits of any applicable law, and at levels consistent with its credit worthiness objectives. The City will strive to maintain a bond rating of AA or higher from the primary bond rating agencies on its General Fund debt. The City shall assess the impact of new debt issuance on the long-term affordability of all outstanding and planned debt issuance. Such analysis recognizes that the City has limited capacity for debt service in its budget, and that each newly issued financing will obligate the City to a series of payments until the bonds are repaid. The impact of proposed new debt will be reviewed together with the City's five-year revenue and expense projections. 2. Types of Debt In order to maximize the financial options available to benefit the public, it is the policy of the City to allow for the consideration of issuing all generally accepted types of debt, including, but not exclusive to the following: General Obligation (GO) Bonds: GO Bonds are suitable for use in the construction or acquisition of improvements to real property that benefit the public at large and are secured by an ad valorem tax on property. Examples of projects include public building, land acquisition, and public infrastructure improvements. All GO bonds shall be authorized as required by State Law by the requisite number of voters in order to pass. Special Revenue Bonds: Revenue Bonds are limited -liability obligations tied to a specific enterprise, sales taxes or special fund revenue stream where the projects financed clearly benefit or relate to the enterprise or are otherwise permissible uses of the special revenue. An example of projects in the City that would be financed by a Revenue Bond would be transit or parking improvements. Generally, no voter approval is required to issue this type of obligation, but in some cases the City must comply with Proposition 218 regarding rate adjustments. Page 54 of256 THE CITY OF SANTA CLARITA Fiscal Policies Lease -Backed Debt/Certificates of Participation (Lease Revenue Bonds/COPS): Issuance of Lease -backed debt is a commonly used form of debt that allows a City to finance projects where the debt service is secured via a lease agreement and where the payments are budgeted in the annual budget appropriation by the City from the General Fund. Lease -backed debt does not constitute indebtedness under the state or the City's constitutional debt limit and does not require voter approval. Lease Revenue Bonds may be issued by the Public Financing Authority on behalf of the City. Examples of projects that could be financed include public buildings, equipment, open space or other land purchase, judgement against the City, and other projects allowed by law. The City may also enter into capital and operating leases. Special Assessment/Special District Debt. The City has approved a separate comprehensive land -secured debt policy. Under this policy the City will consider requests from developers for the use of debt financing secured by property - based assessments or special taxes in order to provide for necessary infrastructure for new development only under strict guidelines adopted by City Council, which may include minimum value -to -lien ratios and maximum tax burdens. Examples of this type of debt are Assessment Districts (ADs) and Community Facilities Districts (CFDs) or more commonly known as Mello -Roos Districts. In order to protect bondholders, as well as the City's credit rating, the City will also comply with all State guidelines regarding the issuance of special district or special assessment debt, as well as Resolution No. 05-119. The City shall also be able to issue debt secured by the City's landscape and lighting assessment districts and any other Citywide or regional special assessment or special tax districts. Tax Allocation Bonds: Tax Allocation Bonds are special obligations that are secured by the allocation of tax increment revenues that are generated by increased property taxes in the designated redevelopment area. Tax Allocation Bonds are not debt of the City. Due to changes in the law affecting California redevelopment agencies with the passage of Assembly Bill (AB) Xl 26, as amended, the Dissolution Act, as codified in the California Health and Safety Code, the Redevelopment Agency of the City of Santa Clarita (RDA) was dissolved as of February 1, 2012, and its operations substantially eliminated but for the continuation of certain enforceable RDA obligations to be administered by the Successor Agency to the Redevelopment Agency of the City of Santa Clarita (Successor Agency). The Successor Agency may issue Tax Allocation Bonds to refinance outstanding obligations of the RDA, subject to limitations included in the Dissolution Act. Private Activity Bonds: The City, if authorized under Federal Tax Law, may issue private activity bonds for housing, non-profit or not for profit health care or education or pollution control, manufacturing, and other projects provided the debt has a clear public purpose and is conduit debt with no city repayment obligation. The interest on the bonds can be exempt from Federal and State taxation. As a result, bonds provide below market financing for qualified projects. Pension Bonds: The City may issue taxable pension bonds, if needed, to meet its pension obligation or OPEB requirements. This type of debt is to be secured by the City General Fund and only issued after independent study and evaluation by a qualified actuarial consultant the City's municipal advisor, and bond counsel. Capital Appreciation Bonds: Capital Appreciation Bonds (CABs) are deep discount bonds that pay investors the face value of the bond upon maturing. CABS are primarily used to better match a project's cash flow to the bond's debt service. The City's use of CABS may be a market driven decision as determined by the City Treasurer and Municipal Advisor. The City may from time to time find that other forms of debt would be beneficial to further its public purposes and may approve such debt without an amendment of this Debt Management Policy. 3. Credit Quality The City seeks to obtain and maintain the highest possible credit ratings for all categories of short -and long-term debt and strive to maintain bond ratings of AA or better by S&P. The City will not issue bonds directly or on behalf of others, such as private activity bonds that do not carry investment grade ratings unless such bonds are privately placed with appropriate resale restrictions. The City will consider the public issuance of non -rated special assessment and community facilities bonds, but only upon recommendation of a municipal financial advisor and provided such bond sale meets the requirements of the City's land secured debt policy. ANNUAL OPERATING BUDGET&CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page55 of256 4.Structural Features A. Debt Repayment Debt will be structured for a period consistent with a fair allocation of costs to current and future beneficiaries of the financed capital project. The City shall structure its debt issues so that the maturity of the debt issue is consistent with the economic or useful life of the capital project to be financed. Consistent with S&P's analytical characterization of ratios, annual debt service to be paid by the City General Fund shall not exceed eight percent of general fund expenses unless required under special circumstances. B. Variable -Rate Debt The City may choose to issue securities that pay a rate of interest that varies according to a pre -determined formula or results from a periodic remarketing of the securities. Such issuance must be consistent with applicable law and covenants of pre-existing bonds, and in an aggregate amount consistent with the City's credit worthiness objectives. When making the determination to issue bonds in a variable rate mode, consideration will be given in regards to the useful life of the project or facility being financed or the term of the project requiring the funding, market conditions, and the overall debt portfolio structure when issuing variable rate debt for any purpose. In accordance with Government Finance Officers Association's (GFOAs) recommended evaluation of variable rate debt, variable debt shall not represent more than twenty percent of the City's debt obligations. C. Derivatives Derivative products, such as interest rate swaps, may have application to certain City borrowing programs. In certain circumstances, these products can reduce borrowing cost and assist in managing interest rate risk. However, these products carry with them certain risks not faced in standard debt instruments. The City Manager or designee shall evaluate the use of derivative products on a case -by -case basis to determine whether the potential benefits are sufficient to offset any potential costs. D. Professional Assistance The City shall utilize the services of independent municipal financial advisors and bond counsel on all debt financings. The City Manager or designee shall have the authority to periodically select service providers as necessary to meet legal requirements and minimize net City debt costs. Such services, depending on the type of financing, may include bond and disclosure counsel, municipal financial advisor, underwriter, trustee, verification agent, escrow agent, arbitrage consultant, and special tax consultant. The goal in selecting service providers, whether through a competitive process or sole -source selection, is to achieve an appropriate balance between service and cost. E. Method of Sale Except to the extent a competitive process is required by law, the City Manager or designee shall be responsible for determining the appropriate manner in which to offer any securities to investors. The City's preferred method of sale is competitive bid; however, other methods such as negotiated sale and private placement may be considered on a case -by -case basis. From time to time, the City may elect to issue debt on a private placement basis. Such method shall only be considered if it is demonstrated to result in cost savings or provide other advantages relative to other methods of debt issuance, or if it is determined that access to the public market is unavailable and timing considerations require that a financing be completed. F. Special Bond Reserve Funds and Bond Insurance The City may consider eliminating bond reserve funds so long as the elimination does not materially reduce the credit rating of the bonds. The City may also consider bond insurance, bank letters of credit, or other forms of guarantee or bond reserve fund surety policies, so long as premium or costs are more than offset by a reduction in interest cost. Page 56 of256 THE CITY OF SANTA CLARITA Fiscal Policies Debt Administration A. Use and Investment of Bond Proceeds Investments of bond proceeds shall be consistent with federal tax requirements, the City's Post -Issuance Compliance Policy and Investment Policy as modified from time to time, and with requirements contained in the governing bond documents. B. Disclosure Practices and Arbitrage Compliance 1. Financial Disclosure The City is committed to full and complete primary and secondary market financial disclosure in accordance with disclosure requirements established by the Securities and Exchange Commission (SEC) and Municipal Securities Rule -making Board (MSRB), as may be amended from time to time, as more fully set forth in the Disclosure Procedures Policy. The City is also committed to cooperating fully with rating agencies, institutional and individual investors, other levels of government, and the general public to share clear, timely, and accurate financial information. 2. Arbitrage Compliance The Department of Administrative Services shall maintain a system of record keeping and reporting to meet the arbitrage compliance requirements of federal tax law as more fully described in the Post -Issuance Compliance Policy. IV. POST -ISSUANCE COMPLIANCE POLICY A. Purpose This Post -Issuance Compliance Policy sets forth procedures and guidelines in order to comply with certain federal tax requirements applicable to tax-exempt bonds and other debt obligations subsequent to the issuance of such debt, including the monitoring of the use of bond proceeds, arbitrage yield restrictions, and rebate and record retention. B. Objective It is the policy of the City to adhere to all applicable federal tax requirements with respect to tax-exempt obligations of the City and related entities as set forth in the applicable bond documents including, but not limited to, requirements relating to the use of proceeds and facilities financed and refinanced with tax-exempt obligations, arbitrage yield restrictions and rebate, timely return filings, and other general tax requirements set forth in the applicable bond documents. In furtherance of this general policy, this Post -Issuance Compliance Policy addresses compliance monitoring and record retention with respect to such tax-exempt obligations. C. Compliance Monitoring Consistent with the covenants of the issuer contained in applicable bond documents, the City or related entity, as issuer, will monitor compliance with the federal tax requirements applicable to its tax-exempt obligations. The City Treasurer is primarily responsible for monitoring compliance with those requirements. The City Treasurer may assign and delegate responsibilities as they deem necessary or appropriate. These officers will receive training with regard to their compliance monitoring responsibilities including consultations with professional advisors and review of written alerts and materials. The City will conduct compliance checks at least annually. If the City discovers a potential violation of a federal tax requirement, it will promptly take appropriate action, as needed, to maintain the tax exemption of tax-exempt obligations, including consultation with professional advisors and taking remedial actions. D. Record Retention In accordance with Internal Revenue Service (IRS) requirements, the City will retain bond transcripts in addition to documentation showing the following with respect to tax-exempt obligations: • Expenditure of proceeds for the financed facilities; • Use of the financed facilities by the City, the general public or any third parties, including, for example, any use under a management contract, research agreement, lease, joint venture, or partnership arrangement; • Sources of payment and security for the tax-exempt obligations; • Investment of proceeds, including the purchase and sale of securities, State and Local Government Series (SLGS) subscriptions, guaranteed investment contracts, investment income received, yield calculations, and arbitrage rebate calculations; • All returns filed with the IRS for the tax-exempt obligations including, as applicable, IRS Forms 8038-G, 8038-T and 8038-R; and • Any other documentation that is material to the exclusion of interest on the tax-exempt obligations from gross income for federal income tax purposes. ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 57 of256 Except as otherwise set forth in the bond documents, the City will retain the records described above in hard and/ or electronic copy format for so long as the applicable tax-exempt obligations remain outstanding and for a period of three years after final redemption of the tax-exempt obligations. With respect to tax-exempt obligations that are refunding bonds, the City will retain the above -described records for the refunding and refunded bonds, and any earlier issue in the case of a series of refundings. The City Treasurer is responsible for retaining the records described above relating to the tax-exempt obligations. The City Treasurer may assign and delegate responsibilities for record retention as he or she deems necessary or appropriate. E. Coordination with Bond Documents In the event of any conflict between this Post -Issuance Compliance Policy and the bond documents, the bond documents shall govern. V. DISCLOSURE PROCEDURES POLICY A. Purpose This Disclosure Procedures Policy is intended to ensure compliance with securities law requirements applicable to the City's or related entity's tax-exempt obligations. In offering tax-exempt obligations to the public, and at other times when the City makes certain reports, the City must comply with the "anti -fraud rules" of federal securities laws. When such obligations are offered, the two central disclosure documents are prepared, a preliminary official statement (POS) and a final official statement, and collectively with the POS, Official Statement. The Securities and Exchange Commission Rule 15c2-12, as amended (the Rule) requires certain information regarding an entity responsible for the repayment of a municipal security be disclosed to the municipal marketplace. Pursuant to the Rule, the City is required on an ongoing basis to provide certain financial and operating data to those persons and firms who own or are interested in such obligations. The City has entered or will enter into a number of undertakings under the Rule, each a "Continuing Disclosure Undertaking" B. Initial Disclosure When the City determines to issue tax-exempt obligations directly, the City Treasurer shall request the involved departments to prepare, review or update portions of the Official Statement within their particular areas of knowledge for which they are responsible. The information contained in the Official Statement is developed by personnel under the direction of the City Treasurer, with the assistance of the financing team, including the bond counsel, disclosure counsel, City Attorney and a municipal financial advisor, if one is engaged with respect to such obligations. Members of the financing team shall assist staff in determining the materiality of any particular item, and in the development of specific language for the Official Statement. Once the draft POS has been substantially updated, the entire draft POS is reviewed in its entirety to obtain final comments and to allow the underwriters, if any, to ask questions of the City's senior officials. A substantially final form of the POS is provided to the City Council in advance of approval, generally by including the document with the agenda material relating to the approval of the obligations, to afford such City Council an opportunity to review the POS, ask questions, and make comments. C. Continuing Disclosure Filings 1.Overview of Continuing Disclosure Filings Under the Continuing Disclosure Undertakings it has entered into in connection with the Obligations, the City is required to file annual reports with the MSRB Electronic Municipal Market Access (EMMA) system in accordance with such agreements in each year. Such annual reports are required to include certain updated financial and operating information or may refer to a publicly -available document, which varies among the different obligations issued by the City and the City audited financial statements. The City is also required under the continuing disclosure undertakings to file notices of certain events with EMMA. 2. Key Participants A Disclosure Practices Working Group (Disclosure Working Group) has been created by the City Treasurer to have general oversight over the entire continuing disclosure process. The Disclosure Working Group shall consist of the City Treasurer, a disclosure coordinator, and any other individuals appointed by the City Treasurer. The Disclosure Working Group shall consult with finance team members or other interested parties, including the City's municipal financial advisor and disclosure counsel, as the City Treasurer Page 58 of256 THE CITY OF SANTA CLARITA Fiscal Policies determines is advisable related to continuing disclosure issues and practices. The Disclosure Working Group is an internal working group of City staff and not a decision -making or advisory body. The Disclosure Working Group is responsible for reviewing and approving all Continuing Disclosure Undertakings as contained in Official Statements before such documents are released and reviewing annually the City's status and compliance with Continuing Disclosure Undertakings and this Disclosure Policy. "Continuing Disclosure Documents" means (a) annual continuing disclosure reports filed with the MSRB and (b) notices of enumerated events and any other filings with the MSRB. The City Treasurer may direct questions regarding this policy or disclosure to a disclosure consultant, disclosure counsel, bond counsel or the City Attorney, or such other counsel or consultant they deem appropriate. Additionally, the City Treasurer shall be responsible for: a. Monitoring compliance by the City with this Disclosure Policy, including timely dissemination of the annual report and event filings; b. Together with the Disclosure Consultant, coordinating the timely provision of information to the Disclosure Consultant as needed to fulfill its responsibilities to the City; c. In anticipation of preparing Continuing Disclosure Documents, soliciting material information, as defined in Securities and Exchange Rule 10b-5, from City departments; and d. Maintaining records documenting the City's compliance with this Disclosure Policy. Disclosure Coordinator The City Treasurer, in consultation with the other members of the Disclosure Working Group, shall select and appoint the Disclosure Coordinator, who shall be a Department of Administrative Services staff member and who shall be responsible for: a. Preparing the Continuing Disclosure Documents and providing same to the dissemination agent for filing with EMMA, to the extent not undertaken by the Disclosure Consultant; b. Serving as a point person for personnel to communicate issues or information that should be or may need to be included in any Continuing Disclosure Document; c. Following up with others, including management of outside consultants assisting the City in the preparation and dissemination of Continuing Disclosure Documents to make sure that assigned tasks have been completed on a timely basis and making sure that the filings are made on a timely basis and are accurate; and d. Together with the City Treasurer, coordinating the timely provision of information to the Disclosure Consultant as needed to fulfill its responsibilities to the City. Disclosure Consultant The City Treasurer may hire a Disclosure Consultant. The Disclosure Consultant shall have significant expertise and experience related to on -going disclosure requirements for municipal securities. The Disclosure Consultant is responsible for: a. Preparing or assisting in the preparation of the final form of Continuing Disclosure Documents, and providing same to the dissemination agent for filing with EMMA, to the extent not otherwise undertaken by the Disclosure Coordinator; b. Reviewing Continuing Disclosure Documents and other relevant information, consulting with appropriate City staff or interested parties needed to confirm that the City is meeting its Continuing Disclosure Undertakings; c. Assisting the Disclosure Coordinator; and d. Such other items as assigned to the Disclosure Consultant by the City Treasurer in writing. 3. Annual Reports The Disclosure Coordinator shall ensure that the preparation of the City's annual reports shall commence as required under each specific continuing disclosure obligation. Before any annual report is submitted to EMMA, the Disclosure Coordinator shall confer with other key participants as needed regarding the content and accuracy of any annual report. ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 59 of256 4. Enumerated Event Filings If any key participant responsible for disclosure becomes aware of any of the enumerated events listed in any of the City's Continuing Disclosure Undertakings, the City Treasurer will meet with other key participants to discuss the event and determine the extent it is material and whether a filing is required or is otherwise desirable as determined by the City Treasurer. As a result of an amendment to SEC Rule 15c2-12, Continuing Disclosure Undertakings entered into on or after February 27, 2019, are required to include certain additional listed events relating to (a) the incurrence of certain financial obligations, if material, other than bonds or notes for which an official statement has been posted to EMMA; (b) the modification of the terms of a financial obligation which affects security holders, if material; and (c) a default, event of default, acceleration, waiver, or other modification or similar events with respect to a financial obligation that reflects financial difficulties. The City Treasurer shall be notified by a key participant of the incurrence of any financial obligation to be entered into by or on behalf of the City and take measures to advise all applicable City staff of this City policy. As soon as the City Treasurer receives notice from City staff, consultants, or external parties of such event or receives direct written notice of such event so that the City can determine, with the assistance of the municipal advisor and bond counsel and/or disclosure counsel, whether notice of such event is required to be filed on EMMA pursuant to the Rule. The Disclosure Coordinator will maintain a list identifying the execution by the City of any agreement or other obligation which might constitute a financial obligation for purposes of the Rule and which is entered into after February 27, 2019. 5. Disclosure Required by SB 1029 The City shall comply with all provisions of SB 1029 including the applicable pre -issuance and post - issuance reporting requirements. 6. Education The City Treasurer shall ensure that the Disclosure Coordinator is properly trained to understand and perform its responsibilities. Such training may include training sessions conducted by consultants with expertise in municipal securities disclosure or by the Disclosure Consultant, attendance at conferences, or other appropriate methods identified by the City Treasurer. VI. ANNUAL AUDIT POLICY Sound accounting practices suggest that an annual audit is a prudent business decision. The City requires an annual audit by a qualified independent accountant of the books of account, financial records, inventories, and reports of all City officers and employees involved in the handling of financial matters. In compliance with the requirement of an annual audit, a firm of Certified Public Accountants will complete the audit for the fiscal year ending June 30. VII. FINANCIAL STRUCTURE A. Accounting System and Budgetary Control In developing and evaluating the City's accounting systems, consideration is given to the adequacy of internal accounting controls. Internal accounting controls are designed to provide reasonable, but not absolute, assurance regarding: . The safeguarding of assets against loss from unauthorized use or disposition; and . The reliability of financial records for preparing financial statements and maintaining accountability for assets. The concept of reasonable assurance recognizes that: . The cost of a specific control feature should not exceed the benefits likely to be derived; and . The evaluation of costs and benefits require estimates and judgments by management. All evaluations of the City's system of internal control will continue to occur within the above framework. The City's internal accounting controls must adequately safeguard assets and provide reasonable assurance of proper recording of financial transactions. Page 60 of256 THE CITY OF SANTA CLARITA Fiscal Policies B. Fund Descriptions The City's accounting records are organized and operate on a "fund" basis, which is the basic fiscal accounting entity in governmental accounting. Each fund is designed by fund type and classification: • Governmental Funds — General, Special Revenue, Debt Service and Capital Projects • Proprietary Fund — Enterprise and Internal Service • Fiduciary Funds — Custodial, Private -purpose, Other Post -Employment Benefits (OPEB) • Account Groups — General Fixed Assets and General Long -Term Debt C. Governmental Funds Governmental Funds are used to account for the City's expendable financial resources and related current liabilities, except for those accounted for in proprietary funds. The basic financial statements necessary to fairly present financial position and operating results for governmental funds are the balance sheet and the statement of revenues, expenditures, and changes in fund balance. Governmental funds are maintained using the modified accrual basis of accounting. • General Fund — Accounts for all the general revenue of the City not specifically levied or collected for other City funds, and for expenditures related to the rendering of general services by the City. • Special Revenue Fund — Accounts for the proceeds of specific revenue sources that are restricted by law or administrative action for specified purposes. • Debt Service Fund — Accounts for accumulation of resources for, and payment of, interest and principal on long-term debt. • Capital Project Fund — Accounts for financial resources used for the acquisition or construction of major capital facilities, other than those financed by proprietary funds. D. Proprietary Funds Generally accepted accounting principles applicable to a private commercial business are applicable to proprietary funds of a governmental entity. The accrual basis of accounting is utilized. The measurement focus is based upon a determination of net income, financial position and cash flows. Accordingly, basic financial statements are required, such as balance sheet, statement of revenues, expenses and changes in retained earnings (deficit), and the statement of cash flows. • Enterprise Fund — Accounts for operations that are financed and operated in a manner similar to private enterprises, where the intent of City Council is that the cost and expense, including depreciation and amortization, of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or where periodic determination of revenues earned, expenses incurred and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. • Internal Service Fund — Accounts for activities involved in rendering services to departments within the City. Costs of materials and services used are accumulated in these funds and are charged to the user departments as such goods are delivered or services rendered. E. Fiduciary Funds Fiduciary Funds are maintained to account for assets held by the City in a trustee capacity for individuals, private organizations, other governments and other funds. The accrual basis of accounting is utilized. • Custodial Funds — Accounts for assets held by the City on behalf of others. • OPEB Trust Fund — Accounts for other post -employment benefit assets held in a qualifying trust. • Private -Purpose Trust Fund — Accounts for funds held in a qualifying trust for specific purposes. E Account Groups Account Groups are used to establish accounting control and accountability for the City's general fixed assets and general long-term debt. • General Fixed Assets Account Group — Accounts for long-term assets of the City, except for those accounted for in proprietary fund types. • General Long -Term Account Group — Accounts for long-term debt of the City, except for debt accounted for in proprietary fund types. ANNUAL OPERATING BUDGET&CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page61 of256 G. Fund Classifications In February 2009, the Governmental Accounting Standards Board issued Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions. This statement establishes fund balance classifications that comprise a hierarchy based primarily on the extent to which a government is bound to observe constraints imposed upon the use of the resources reported in governmental funds. The fund balance classifications are: Non -Spendable, Restricted, Committed, Assigned, and Unassigned. . Non -Spendable — That portion of fund balance that includes amounts that are not in a spendable form, such as inventory, or are required to be maintained intact, such as the principal of an endowment fund. . Restricted — That portion of fund balance that includes amounts that can be spent only for the specific purposes stipulated by external resource providers, such as grant providers; constitutionally; or through enabling legislation that creates a new revenue source and restricts its use. Effectively, restrictions may be changed or lifted only with the consent of resource providers. • Committed — That portion of fund balance that includes amounts that can be used only for the specific purposes determined by a formal action of the government's highest level of decision -making authority. Commitments may be changed or lifted only by the government taking the same formal action that imposed the constraint originally. . Assigned — That portion of fund balance that comprises amounts intended to be used for specific purposes, but that are neither restricted nor committed. Such intent can be expressed either by the governing body or by an official designated for that purpose. Resolution of the City Council of the City of Santa Clarita No. 11-54 delegates the authority to assign amounts to be used for specific purposes to the City Treasurer for the purpose of reporting these amounts in the annual financial statements. • Unassigned — That portion of fund balance that includes all amounts not contained in the other classifications. Unassigned amounts are technically available for any purpose. The City's fund balance is classified under the five fund balance classifications. Vill. RISK MANAGEMENT The City of Santa Clarita has insurance coverages for various liability exposures, including Property, General Liability, and Worker's Compensation. These coverages are provided by the California Joint Powers Insurance Authority (CJPIA), a self-insurance risk pool comprised of over 120 members. Through its program, CJPIA provides $50 million in coverage for third -party general liability claims. Risk Management administers the funding of the self -insured portions of the program; manages the administration of general liability, worker's compensation, and property damage claims; works in conjunction with the City Attorney's Office and outside counsel to monitor, control, and resolve litigated matters; and provides training to minimize the risk of future losses. The Risk Management program provides centralized services to all City departments for risk management, loss control, and safety. Primary activities include a yearly review of the City's comprehensive insurance program, including coverage for property/casualty, and professional administration of the City's self -insured retention, loss prevention, and safety programs. Page 62 of256 THE CITY OF SANTA CLARITA Summaries and Revenues Summaries and Revenues REVENUES EXPENDITURES Fund No. Fund Title 100 General Fund $ Actual FY 2024-25I 158,877,918 Estimate $ 158,559,972 Budget I $ 157,001,537 ^� Actual I 117,757,943 Estimate I2026-271 $ 129,720,987 Budget $ 135,526,150 104 GASB 45 Compliance Fund 5,715,310 2,017,913 106 Pension Liability Fund 262,492 3,184,766 2,492,129 2,574,432 120 Recreational Facility Fund 4,233,624 4,197,064 4,509,593 3,303,468 3,675,878 3,854,764 130 Citrus FacilityFund 210,585 206,130 204,000 260,480 1,567,115 440,566 140 Hart Park Fund 69,020 67,200 309,194 2,257,278 2,161,067 201 Home Program 100,798 55,706 36,990 9,000 9,000 9,000 202 Surface Trans Pro am/STBG 393,000 393,000 203 Community Development Block Grant 2,923,273 2,301,152 1,876,529 2,924,589 2,289,897 1,438,453 206 BJA Law Enforcement Grant 20,317 20,317 228 American Rescue Plan Act ARPA 133,192 26,024 133,192 23,096 229 Misc Federal Grant 1,351,982 12,108,455 6,303,000 1,266,686 12,009,021 6,303,000 230 Gas Tax 6,368,913 6,569,016 6,690,699 7,013,496 7,508,158 7,316,882 231 Traffic Safety 501,540 450,000 450,000 232 AB 2766 AQMD 349,714 345,874 350,051 345,897 60,412 75,480 233 TDA Art 8 (Streets) 12,784,327 17,068,128 8,655,852 10,571,496 10,515,411 1,155,852 234 Cops Grant 743,646 649,414 649,414 497,425 605,624 627,314 238 Bikeway (TDA 3) 220,975 341,587 292,000 267,529 366,484 292,000 259 Misc Grants 600,469 14,991,565 555,705 763,014 13,130,560 521,228 260 Prop CLR 5,733,054 5,818,569 5,701,099 742,808 5,375,993 6,520,156 261 Prop ALR 7,104,682 7,069,188 6,817799 773,009 262 Prop A Safe Park 750,000 750,000 264 Measure RLR 4,187,357 3,944,218 3,785,574 6,645,508 8,845,807 600,000 265 Prop C 25 % Grant (0) 1,211,246 704,957 266 Measure M LR 4,979,950 4,721,622 4,573,348 3,846,750 12,505,045 3,943,376 267 SB1 RMRA 6,608,469 6,501,911 6,520,156 5,645,635 6,828,558 6,886,468 268 Measure M ATP 687,294 5,465,416 817,421 5,233,141 269 Measure A Safe Parks 1,914,230 243,666 1,437,195 270 Measure R Hwy OsImrovement 17,534,948 3,016,948 17,606,073 1,878,124 271 Measure W Municipal 3,819,315 3,717,835 3,353,875 1,214,936 11,172,152 267,738 272 Measure H Homeless Initiative 330,384 4,818 330,510 4,692 273 Measure A Homelessness 476,145 476,145 274 Measure W Regional 20,473,263 27,000 20,728,768 275 Measure A LACAHSA PPO 2,284,093 2,284,093 277 Measure A LACAHSA TA 139,180 139,180 305 Park Dedication 2,198,746 1,907,674 317 284,772 8,403,077 306 Developer Fee Fund 314,542 2,489,282 323,103 59,084 1,937,260 326,829 309 Public Library Fund 11,599,813 11,349,197 11,813,020 8,939,466 10,791,452 11,488,132 330 Public Education & Government 487,696 493,075 465,768 262,180 1,295,650 269,650 350 GVR Open Space Maint 114,173 114,210 113,035 84,076 107,180 107,678 351 Drainage Benefit Assessment Areas 1,018,197 1,182,955 1,124,870 221,155 889,867 1,000,257 354 Santa Clarita Lighting District -Ad Valorem 4,935,305 4,737,912 4,684,370 2,364,819 3,183,595 2,971,829 356 Stormwater Utility Fund 5,134,381 5,134,735 5,255,051 4,335,919 5,419,006 4,725,444 357 Landscape Maint. District 18,258,993 18,286,986 19,542,029 15,767,274 16,921,644 17,445,874 358 Open Space Preser. District 3,829,268 3,925,657 3,994,688 3,271,407 2,800,566 1,466,577 359 Santa Clarita Lighting District-Assesmmnt 3,497,522 3,376,645 3,427,539 3,146,533 3,108,298 3,150,097 360 Tourism Marketing District 1,123,304 1,076,003 1,065,476 875,870 911,498 826,549 361 Tourism Bureau 13,254 7,500 7,500 8,757 8,938 10,669 367 Areawide Fund 9,370,220 9,167,212 9,343,066 8,553,587 13,136,505 8,402,783 368 VC Wasterwater Standby 1,859,620 1,190,435 1,155,100 1,117,769 1,203,787 1,140,674 369 Cooper Street Puking CFD2020-1 19,371 490,362 490,362 178,576 426,843 419,457 370 Tesoro Open Space Maintenance 43,954 53,000 53,000 40,191 392 City Housing Successor 3,118,109 2,153,495 2,160,390 3,516 3,500 3,500 393 City Housin Successor 80,309 87,103 401 Fire Facilities Fees 4,158,268 1,132,399 39,045 2,452,951 402 Law Enforcement Facilities Fees 466,628 148,325 78,901 403 Library Facilities and Technology 908,916 558,533 180,241 1,570,000 404 Transit Facilities Fees 33,065 59,568 18,990 406 Oak Tree Preservation Fees 14,327 5,332 2,817 4,600 30,000 30,000 407 Sewer Fees 304,311 439,012 47,474 431 Site Improvement Fees 364,809 343,682 34,452 438,500 25,016 432 1 Street Infrastructure Fees 209,429 4,796 73 386,344 113,630 433 Sidewalk Infrastructure Fees 1,710 33 26 29,921 1,082 434 Median Fees 175,832 36,236 28,858 230,154 435 Traffic Signal Timing Fees 975 19,429 15,000 36,968 451 Bouquet B & T District Fees 265,684 245,722 107,920 60,353 64,153 70,126 452 Eastside B & T District Fees 598,669 656,213 77,709 2,008,814 9,426,296 1,611,462 453 Via Princessa B & T District Fees 680,975 326,564 150,723 1,765,259 2,477,515 303,510 454 Valencia B & T District Fees 3,733,185 731,456 640,759 124,479 2,636,126 50,271 455 Bouquet 2nd Access Fees 134,443 138,440 116,301 500 General Debt Service 10,822 5,974,863 10,245,093 6,322,935 550 Successor Agency Debt Service 1,380,201 1,051,601 995,851 601 General Fund Capital Projects 49,499 300,000 4,050,808 8,595,438 4,709,147 602 Civic Art Projects 7,910 8,675 160,500 409,400 700 Transit Fund 37,074,109 59,304,057 30,651,588 39,274,945 72,560,699 47,312,910 720 Computer Replacement Fund 1,189,452 1,222,554 1,172,435 389,531 867,525 536,042 721 Self Insurance Fund 4,699,776 10,684,468 5,158,937 5,004,401 5,627,735 5,898,798 722 Equipment Replacement Fund 1,790,952 1,486,962 1,217,598 299,102 369,229 646,000 723 Facilities Fund 12,409,783 11,030,334 8,011,423 22,955,668 40,050,646 57,025,000 802 CFD VTCAD 2002-1 13,517 803 CFD-VC AD 2016 14.323 ANNUAL OPERATING BUDGET&CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page63 of256 THIS PAGE INTENTIONALLY LEFT BLANK Page 64 of256 THE CITY OF SANTA CLARITA Summaries and Revenues Capital Improvement Program Successor Agency Personnel Services Operations & Maintenance Capital Outlay Reserves & Debt Service ■ Operations & Maintenance 44% ■ Reserves & Debt Service ■ Capital Outlay 2% 3% 96,732,728 999,351 88,209,310 159,489,255 8,916,429 7,072,935 ■ Capital Improvement Program 27% W Successor Agency 0% P4 rersonnei zoervices 24% ANNUAL OPERATING BUDGET&CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page65 of256 All Funds Budget Appropriations City Council 290,406 302,389 314,533 Administration 2,472,696 2,900,481 2,891,639 Communications 1,775,306 1,880,850 2,052,731 Total $ 4,538,407 $ 5,083,721 $ 5,258,904 Administration 675,368 818,771 836,219 Clerk and Contract Services 7,379,300 7,634,026 8,083,389 Finance 3,194,293 3,906,523 4,316,859 Technology Services 5,591,584 5,760,526 5,641,112 Special Districts 24,912,741 27,084,503 27,324,460 Total $ 41,753,286 $ 45,204,349 $ 46,202,038 Community Development Administration 733,638 1,077,534 960,054 Building & Safety 4,956,441 5,343,885 5,451,332 Community Preservation 5,187,613 8,561,728 6,169,911 HOME Administration 9,000 9,000 9,000 Community Development Block Grant 1,165,676 1,330,015 1,438,453 Planning 2,191,318 2,851,724 3,132,728 Total $ 14,243,686 $ 19,173,887 $ 17,161,478 Public Works Administration 1,084,992 1,202,558 1,158,830 Capital Improvement Projects Administration 3,306,533 3,760,892 4,076,183 Engineering Services 3,152,085 3,483,165 3,410,163 General Services 9,318,613 9,876,092 10,161,100 Traffic & Transportation Planning 5,457,140 5,856,841 6,115,860 Total $ 22,319,363 $ 24,179,548 $ 24,922,136 Public Safety Sheriffs Services 31,805,603 35,724,409 37,470,566 Fire Protection 2,486,439 37,871 36,750 Total $ 34,292,042 $ 35,762,280 $ 37,507,316 Recreation & Community Services Administration 4,698,861 5,218,692 4,880,161 Community Services 4,568,424 5,190,678 9,103,053 Recreation 9,454,604 11,153,459 8,176,442 Total $ 1897219888 $ 21,562,829 $ 22,159,656 Neighborhood Services Administration 686,108 815,796 818,242 Environmental Services 6,082,874 7,230,329 6,337,729 Facilities Maintenance 11,226,662 12,826,719 13,144,262 Parks 10,964,251 12,020,606 12,035,890 Parks Planning & Open Space 4,056,932 8,967,827 2,519,373 Total $ 3390169826 $ 41,861,277 $ 34,855,495 ResourcesHuman Administration 542,245 423,062 495,474 Human Resources 1,811,163 3,957,471 2,353,666 Public Library 7,522,275 9,037,481 9,735,845 Total $ 9,875,683 $ 13,418,014 $ 12,584,985 Administration 822,510 899,810 892,633 Economic Development 2,677,569 2,836,795 2,762,029 Arts and Events 4,400,706 4,431,807 4,367,409 Transit 37,460,423 57,842,407 43,320,048 -vices Total $ 45,361,207 $ 66,010,818 $ 51,342,119 Legal Set City Attorney 1,216,528 1,500,000 1,781,000 Total $ 1,216,528 $ 1,500,000 $ 1,781,000 Non -Departmental Administration 6,244,783 3,180,915 2,839,867 Contingency - 560,584 750,000 Debt Service 5,974,863 10,245,093 6,322,935 Total $ 12,219,646 $ 13,986,592 $ 9,912,802 Redevelopment Successor Agency 1,383,717 1,055,101 999,351 Total $ 1,383,717 '42,278 $ 1,055,101 $ 999,351 Subtotal Capital Improvement Projects 85,871,835 $ 288,798,417 201,326,300 $ 264,687,280 96,732,728 Total'I Page 66 of256 THE CITY OF SANTA CLARITA Summaries and Revenues FY 2026-27 Budget Summary - All Funds Where the Money Comes From ■ Special Distric, 15% ■ Successor Agency 1% ■ Other Taxes 9% ■ All Others (Includes Interest Income and Transit Farebox Revenues) ■ Revenue from Other 13% Agencies -01 - 3wes iax 15% ■ Property Tax 17% Where the Money Goes ■ Non-Departme 3% ■ Successor Agency 0% ■ Economic Development 14% ■ Human Resources & Library Services 3% ■ Neighborhood', 10% ■ Community Development ■ Public Safety ■ Public Works 5% 10% 7% ■ Legal Services ■ Recreation & Community ■ City Manager's Office Services 1% 6% ■ Licenses & Permits 2% ■ Charges for Current Services 4% Capital Improvement Projects 27% ■ Administrative Services 13% ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 67 of256 General Fund Budget Appropriations City Council 290,406 302,389 314,533 Administration 2,472,696 2,900,481 2,891,639 Communications 1,511,745 1,585,200 1,783,081 Total $ 4,274,846 $ 4,788,071 $ 4,989,254 Administrative Services Administration 675,368 818,771 I 836,219 Clerk and Contract Services 2,649,399 2,274,064 2,716,938 Finance 2,895,191 3,537,294 3,670,859 Special Districts 3,159,635 3,503,680 3,552,759 Technology Services 5,202,053 4,637,269 5,084,447 Total $ 14,581,645 $ 14,771,077 $ 15,861,222 Community Development Administration 733,638 1,077,534 960,054 Building & Safety 4,956,441 5,343,885 5,451,332 Community Preservation 4,857,103 5,657,618 6,169,911 Planning 2,186,921 2,606,121 3,132,728 Total $ 12,734,102 $ 14,685,159 $ 15,714,025 Public Works Administration 1,084,992 1,202,558 I 1,158,830 Capital Improvement Projects Administration 3,272,997 3,739,903 4,039,839 Engineering Services 3,152,085 3,483,165 3,410,163 General Services 2,600,159 2,767,096 2,954,903 Traffic & Transportation Planning 2,377,923 2,396,377 2,673,550 Total $ 12,488,156 $ 13,589,099 $ 14,237,286 Public Safety Sheriffs Services 31,249,757 35,088,649 36,432,256 Fire Protection 33,488 37,871 36,750 Recreation Total $ 31,283,245 $ 35,126,520 $ 36,469,006 Administration 1,418,142 1,567,806 1,572,001 Community Services 4,568,424 5,190,678 9,103,053 Recreation 9,454,604 10,936,314 7,795,854 Total $ 15,441,169 $ 17,694,797 $ 18,470,908 Neighborhood Administration 686,108 815,796 818,242 Environmental Services 914,722 1,172,558 1,295,583 Facilities Maintenance 6,491,324 6,780,241 7,547,835 Parks 6,884,244 6,844,190 6,990,377 Parks Planning & Open Space 847,881 905,501 905,776 Total $ 15,824,279 $ 16,518,286 $ 17,557,812 Administration 542,245 423,062 495,474 Human Resources 1,583,105 2,182,561 2,081,319 Total $ 2,125,350 $ 2,605,623 $ 2,576,793 Economic Development Administration 822,510 899,810 892,633 Economic Development 1,771,574 1,891,367 1,902,208 Arts and Events 4,400,706 4,431,807 4,367,409 Total $ 6,994,790 $ 7,222,983 $ 7,162,250 City Attorney 1,169,009 1,500,000 1,500,000 Total $ 1,169,009 $ 1,500,000 $ 1,500,000 Non -Departmental Non -Departmental Admin 841,351 658,786 237,595 Contingency - 560,584 750,000 Total $ 841,351 $ 1,219,370 $ 987,595 Subtotal:6 135,526,150 Interfund Transfers 41,613,330 36,230,150 21,843,567 Page 68 of256 THE CITY OF SANTA CLARITA Summaries and Revenues FY 2026-27 Budget Summary - General Fund Where the Money Comes From ■ Sales Tax 1? ■ Other Revenue 10% ■ Interest Income 2% ■ Transient Occupanc 3% O Recreation/A&E 4% Where the Money Goes ■ Property Tax 34% r Development Revenues 6% ■ Franchise Fees ■ Transfers In 8% 1% ■ City Attorney ■ 1% Contingency 0% ■ Transfers O,it 1 ■ Non -Departmental 0% ■ Economic Development 5% ■ Human Resources & Library Services 2% ■ Neighborhood Se 11% ■ Community Development 10% ■ Public Safety 23% ■ City Manager's Office 3% ■ Public Works 9% ■ Recreation & Community Services 12% strative Services 10% ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 69 of256 General Fund Statement of Fund Balance Beginning Fund Balance $ 76,693,752 $ 77,296,450 $ 76,502,533 Revenues 158,877,918 158,559,972 157,001,537 Operating Transfers In 1,096,052 6,597,247 740,000 Total Resources Available 236,667,723 242,453,669 234,244,070 Operating Expenditures 117,757,943 129,720,987 135,526,150 Operating Transfers Out 41,613,330 36,230,150 21,843,567 Ending Fund Balance $ 77,296,450 $ 76,502,533 $ 76,874,353 Reserves Advances to Other Funds 11,525,535 11,525,535 11,525,535 Operating Reserve 27,800,000 Unreserved Fund Balance $ 65,770,915 $ 64,976,998 $ 37,548,818 Page 70 of 256 THE CITY OF SANTA CLARITA Summaries and Revenues Statement of Fund Balance Actual2024-2025 ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page71 of256 Statement of Fund Balance Estimate 2025-2026 Page 72of256 THE CITY OF SANTA CLARITA Summaries and Revenues Statement of Fund Balance Budget2026-2027 ANNUAL OPERATING BUDGET&CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page73 of256 392 Redevelopment Obligation Retirement Fund $ 7,557,058 550 Successor Agency Debt Service (36,545,028 PP Successor Agency Statement of Fund Balance Actual2024-2025 Statement of Fund Balance Estimate 2025-2026 Statement of Fund Balance Budget2026-2027 8 9,717,448 $ 3,500 I $ 2,131,544 I $ 7,582,404 131 Page 74 of 256 THE CITY OF SANTA CLARITA Budget Revenues Three Year History Summaries and Revenues GENERAL, FUND TAXES 100 - 400101 PROPERTY TAX $ 25,860,317 $ 26,800,000 $ 27,750,000 100 - 400106 PROPERTY TAX IN LIEU OF VLF 23,957,854 24,865,857 26,003,092 TOTAL PROPERTY TAX $ 49,818,171 $ 51,665,857 $ 53,753,092 100 - 401001 SALES & USE TAX $ 49,313,249 $ 50,400,000 $ 50,400,000 100 - 401106 TRANSIENT OCCUPANCY TAX 5,545,207 5,200,000 5,200,000 100 - 401107 REAL PROPERTY TRANSFER TAX 1,567,684 1,200,000 1,200,000 100 - 401201 FRANCHISE FEES 5,830,448 5,890,000 6,000,000 100 - 401202 FRANCHISE FEES -WASTE HAUL 4,193,385 5,169,000 5,170,000 100 - 401203 TEMP BIN/ROLL OFF FRANCHI 629,994 623,000 620,000 100 - 401204 FRANCHISE AGREEMENT -OTHER 116,914 210,000 210,000 100 - 401205 FRANCHISE AGREEMENT-REIM 300,000 309,840 319,754 TOTAL OTHER TAXES $ 67,496,882 $ 69,001,840 $ 69,119,754 LICENSES & PERMITS 100 - 401301 BUSINESS LICENSE FEES $ 125,654 $ 280,000 $ 280,000 100 - 410101 CONDITIONAL USE PERMIT 79,084 70,640 70,640 100 - 410102 TEMPORARY USE PERMIT 13,611 15,600 15,600 100 - 410103 OAK TREE PERMIT 20,242 13,119 13,119 100 - 410104 MINOR USE PERMITS 101,030 87,075 87,075 100 - 410105 HOME OCCUPATION PERMIT 2,430 2,916 2,916 100 - 410106 TEMPORARY BANNER PERMIT 944 778 760 100 - 410107 ADU APP REVIEW FEE 35,394 30,000 32,000 100 - 411105 BUILDING PERMITS 4,689,805 2,770,000 2,770,000 100 - 411106 PERMIT ISSUANCE 216,839 140,000 140,000 100 - 411110 MEP PERMITS 1,386,867 900,000 900,000 100 - 412101 STREET VACATION 17,574 6,065 11,730 100 - 412103 CERTIFICATES OF COMPLIANCE 10,457 13,000 13,000 100 - 412105 FINAL SUBDIV MAPS/IMPROVE 31,606 30,000 60,000 100 - 413101 ANIMAL LICENSES 191,935 190,000 190,000 100 - 413107 SIDEWALK VENDOR 1,720 1,020 1,020 100 - 452101 MISC. BLDG & SAFETY SRVCS 28,030 20,000 20,000 100 - 453103 HWY ENCROACHMENT PERMITS 595,957 665,000 650,000 100 - 453108 GRADING INSPECTION PERMIT 139,167 100,000 100,000 100 - 453124 TRANSPORTATION PERMIT 20,608 17,000 17,000 100 - 453126 NEW STREET NAME REVIEW 2,724 1,390 1,345 100 - 453129 PERMIT PROCESSING 2,621 3,000 3,000 100 - 453139 SUSMP INSPECTION PERMIT FEES 4,494 8,000 8,000 100 - 455101 TENTATIVE MAPS 88,355 65,670 65,670 100 - 455102 SITE/SIGN PLAN REVIEW 20,985 21,420 21,420 100 - 455103 TIME EXTENSIONS 7,639 2,822 2,500 100-455104 HILLSIDE REVIEW 39,139 12,000 8,140 100 - 455106 ADJUSTMENTS 21,867 14,560 14,560 TOTAL LICENSES & PERMITS $ 7,896,777 $ 5,481,075 $ 5,499,495 FINES, FORFEITURES & PENALTIES 100 - 420101 PARKING CITATIONS $ 956,398 $ 960,000 $ 980,000 100 - 452106 B&S FINES AND PENALTIES 85,703 75,000 75,000 100 - 453138 ENG SVCS FINES & PENALTIES - 500 500 100 - 455121 CP CITATION 479,455 270,000 270,000 TOTAL FINES, FORFEITURES & PENALTIES $ 1,521,556 $ 1,305,500 $ 1,325,500 USE OF MONEY & PROPERTY 100 - 430301 INTEREST INCOME $ 3,100,877 $ 4,233,631 $ 3,150,835 100 - 430307 INTEREST-CALIFORNIA BANK OF COMMERCE 6,260 3,104 3,104 100 - 430311 GASB 87 LEASE INTEREST REVENUE 10,034 - - 100- 430501 UNREALIZED GAIN/LOSS INVE 2,472,297 - - 100- 430604 INTEREST INC-B&T ADVANCE 147,736 301,590 313,452 100 - 431101 RENTAL INCOME -CITY HALL 12,149 13,289 13,289 100 - 431107 RENTAL INCOME - MISC - 170,104 80,650 100 - 431111 DARK FIBER LEASE 58,075 135,799 185,799 100 - 431113 GASB 87 LEASE REVENUE 254,139 - - 100- 431114 RENTAL INCOME-TESORO ADOBE HOUSE 20,427 17,000 17,000 100 - 431115 RENTAL - MITCHELL HOUSE 44,596 30,000 30,000 100 - 431116 RENTAL - PICNICS 89,198 75,000 75,000 100 - 456618 NCC RENTAL - 18,000 18,000 100 - 456733 RINK EQUIPMENT RENTALS - 209,625 ANNUAL OPERATING BUDGET&CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page75 of256 Budget Revenues Three Year History 100 - 456734 RINK FACILITY RENTALS 92,550 100 - 456736 RINK LOCKERS - - 18,750 100 - 453128 NEXTG RIGHT OF WAY USE 22,509 11,164 11,164 TOTAL USE OF MONEY & PROPERTY $ 6,238,296 $ 5,008,681 $ 4,219,218 REVENUES FROM OTHER AGENCIES 100 - 440101 ST. MOTOR VEHICLE IN -LIEU $ 363,318 $ 352,294 $ 350,000 100 - 445101 FEMA GRANTS 420,740 63,675 - 100- 446105 EVERY 15 MINUTES REIMBURS - 20,000 20,000 100 - 447103 SB-90 REIMBURSEMENT 414,114 330,909 60,000 100 - 447104 STATE RECYCLING GRANTS 32,034 32,034 31,344 100 - 447105 BEAUTIFICATION GRANT PRGM 105,504 108,000 110,000 TOTAL REVENUE FROM OTHER AGENCIES $ 1,335,710 $ 906,912 $ 571,344 CHARGES FOR CURRENT SERVICE 100 - 411107 B&S PLAN REVIEW $ 3,229,457 $ 2,750,000 $ 2,750,000 100 - 411108 INDUSTRIAL WASTE INP FEE 420,599 400,000 400,000 100 - 412104 EASEMENT DOCUMENT REVIEW 39,104 30,000 30,000 100 - 412106 LOT LINE ADJUSTMENT 31,358 30,000 30,000 100 - 413102 FILM PERMIT 206,401 190,000 190,000 100 - 413103 FILM PERMIT -ROAD USE 135,776 160,000 160,000 100 - 413104 PARADE PERMITS 28,633 20,000 20,000 100 - 413105 FILM PERMIT - PROPERTY USE 41,387 35,000 35,000 100 - 421101 SOLID WASTE LIQUID DAMAGE 44,763 37,500 37,500 100 - 421103 COMMUNITY COURT - TRAFFIC 12,700 2,325 20,000 100 - 421107 TEEN COURT FEES 2,400 750 10,000 100 - 431102 ACTIVITY CENTER REVENUES 169,640 180,000 180,000 100 - 431103 RECREATION AQUATICS RENTALS 242,930 275,000 275,000 100 - 431104 FACILITY RENTALS 121,539 135,000 135,000 100 - 431105 FIELD RENTALS 670,541 615,000 615,000 100 - 431106 SPORTS COMPLEX REVENUES 41,390 35,000 35,000 100 - 431109 SC GREAT AMERICAN CAMP - 4,000 4,000 100 - 431110 SKATE PARK B/DAY PARTY 7,940 4,000 7,000 100 - 455111 ZONE CHANGE FEES 27,215 - - 100- 451101 DUI CHARGES 105,239 150,000 150,000 100 - 451102 FALSE ALARM CHARGES 143,003 130,000 130,000 100 - 451103 NSF CHECKS 605 500 500 100 - 452104 ENFORCEMENT COST RECOVERY 38,000 20,000 20,000 100 - 452105 RECORD MAINTENANCE 587,058 350,000 350,000 100 - 452107 FEE TO EXPEDITE-B & S 94,052 130,679 100,000 100 - 452108 STRONG MOTION FEES - 2,000 2,000 100 - 452109 BUILDING STANDARDS COMM - 2,000 2,000 100 - 453101 STORM DRAIN TRANS PROCESS 2,185 2,259 2,185 100 - 453102 FLOODWAYS STUDIES 25,449 22,000 20,000 100 - 453105 SEWER INSPECTION 37,983 80,000 80,000 100 - 453106 STREET INSPECTION 65,743 180,000 35,000 100 - 453107 STORM DRAIN INSPECTIONS 1,261 10,000 10,000 100 - 453110 SEWER PLAN CHECK 15,600 20,000 20,000 100 - 453111 STREET PLAN CHECK 18,330 50,000 50,000 100 - 453112 STORM DRAIN PLAN CHECK 6,158 15,000 15,000 100 - 453114 GRADING PLAN CHECK 115,101 80,000 80,000 100 - 453117 GRADING SOILS/GEO DEPOSIT 55,623 60,000 60,000 100 - 453119 DOCUMENT IMAGING 49,297 50,000 40,000 100 - 453120 STREET LIGHT PLAN CHECKS 3,498 6,000 6,000 100 - 453121 FEE TO EXPEDITE-ENG SVCS 27,584 3,959 - 100- 453125 SEWER MODELING REVIEW 5,579 4,800 4,800 100 - 453130 SPECIAL AGREEMENT ADMIN FEE 566 1,000 1,000 100 - 453135 PLACERITA SEWER FEES 13,362 3,681 - 100- 453137 SITE INVESTIGATION (ENG SVCS) - 500 500 100 - 453140 SWPPP INSPECTION 1,594 5,000 5,000 100 - 454102 TRAFFIC SIGNAL INSPECTION 6,906 43,000 10,000 100 - 454104 TRAFFIC SIGNAL PLAN CHECK 7,010 18,700 10,000 100 - 454105 STRIPING PLAN CHECK - 22,895 18,000 100 - 454106 DETOUR PLAN CHECK 108,563 100,000 15,000 100 - 454108 TRAFFIC SIGNAL TIMING FEE 664 2,429 - 100-455108 PRE -APPLICATION REVIEW 17,150 32,800 32,800 100 - 455109 INITIAL STUDIES 6,600 6,824 6,824 100 - 455115 APPEAL FEES 5,150 10,194 - 100- 455116 SELF -HAUL FEES 741 500 500 100 - 455117 ENVIRONMENTAL IMPACT REPORT 157,361 - - 100- 455118 LANDSCAPING/IRR PLANCHECK 25,124 20,200 20,200 Page 76 of 256 THE CITY OF SANTA CLARITA Summaries and Revenues Budget Revenues Three Year History 2024-25 1 2026-27 100 - 455120 MOBILE HOME REGISTRATION 7,617 7,876 7,876 100 - 455122 RIDGELINE ALTERATION 25,720 - - 100- 455124 ZONING LETTER 3,945 3,200 3,200 100 - 455126 DEVELOPMENT REVENUE 143,374 130,340 130,340 100 - 455128 GEN PLAN AMEND & ZONE CHG 123,120 41,040 - 100-455129 ARCHITECT DESIGN REVIEW 29,838 33,330 33,330 100 - 455130 ADMEN DEVELOPMENT PERMIT 68,960 40,621 34,650 100 - 455135 SPECIFIC PLAN 27,215 - - 100- 456107 THE MAIN 77,556 50,000 50,000 100 - 456108 PRODUCTION 352 - - 100- 456202 TICKET SALES 9,091 10,000 10,000 100 - 456204 GEAR VENDORS 17,110 14,000 15,000 100 - 456203 FOOD VENDORS 42,183 15,000 15,000 100 - 456206 CITY NfERCHANDISE 10,571 8,000 8,000 100 - 456501 AQUATICS REGISTRATIONS 392,914 368,000 368,000 100 - 456502 AQUATICS POINT OF SALE 207,409 195,000 195,000 100 - 456601 FACILITY ATTENDANTS 333 - - 100- 456602 ADULT SPORTS 249,768 245,000 245,000 100 - 456603 YOUTH SPORTS 412,194 425,000 425,000 100 - 456604 CONTRACT CLASSES 1,221,567 1,311,350 1,315,000 100 - 456606 CHILD DEVTLOPM E.NT 573,295 543,000 575,000 100 - 456607 BREAKFAST WITH SANTA 7,210 6,980 7,000 100 - 456608 COMMUNITY" CENTER 116,176 95,000 95,000 100 - 456609 DAY CAN 588,600 640,000 640,000 100 - 456611 SPONSORSHIP REVENUE 332,979 310,000 300,000 100 - 456613 EXCURSIONS 13,593 14,000 14,000 100 - 456614 RECREATION ADI\RN FEE 3,419 3,000 3,000 100 - 456613 CCCC PROGR.AAIS 92,160 95,500 95,500 100 - 456731 RINK POS - - 505,050 100 - 456732 RINK REGISTRATION - - 7,500 100 - 457108 SALE OF MAPS & PUBLICATIONS 263 121 121 100 - 457109 VEHICLE IMPOUND RELEASE 213,522 180,000 180,000 100 - 457110 NOTARY SERVICE 165 200 200 100 - 457111 COPIES -CITY CLERK 1,609 1,200 1,200 100 - 457115 VIDEO/ AUDIO DUPLICATION 192 150 150 100 - 457116 SUSMP PLAN CHECK 17,965 15,000 15,000 100-457117 STRMWTRPOLLUPREV(SWPPP) 1,327 3,000 3,000 100 - 457118 BOND PROCESSING & REVIEW 24,859 20,000 20,000 100 - 457120 LOBBYIST REGISTRATION 275 - - 100- 413106 FILM MONITORING FEE 34,776 35,000 35,000 100 - 457131 MARRIAGE SERVICES 58,282 53,000 53,000 TOTAL CLLARGES FOR CURRENT SERVICE $ 12,373,416 $ 11,453,403 $ 11,635,926 OTHER REVENUE 100 - 401302 SATELLITE WAGERING FEE $ 32,682 $ 30,000 $ 30,000 100 - 456103 CROSSING GUARDS REVENUE 39,038 40,423 40,423 100 - 456735 RINK CONCESSIONS - - 30,000 100 - 457101 OVERHEAD REIDTBURSEngNTS 9,848,149 10, 720, 633 10, 272,943 100 - 457121 NON-FRAN HAUL EUPOUND FEES - 800 800 100 - 457127 C&D UNCLAEMED DEPOSITS 107,500 140,000 235,482 100 - 457130 EV CHARGING STATION 36,935 35,000 40,000 100 - 462101 MISCELLANEOUS REVENUE 215,898 - - 100- 421108 GRAFFITI RESTITUTIONS/DON - 1,000 1,000 100 - 421109 DFY/OPIOID SETTLEMENTS 35,000 35,000 35,000 100 - 421110 SOLID WASTE PROGRAMMING 130,000 134,264 138,560 100 - 462103 CASH OVER/SHORT 154 116 - 100- 462106 SALES OF PROPERTY & EQUIPMENT 13,062 32,500 20,000 100 - 462107 BEVERAGE PARTNERSHIP REVENUE 20,067 20,000 20,000 100 - 462109 STATE OF THE CITY TICKETS 1,280 10,185 10,000 100 - 462110 ENERGY REBATES (1,694) 2,534,622 - 100- 462118 INSPECTIONS REVENUE 2,737 - 100- 462122 PROPERTY DAMAGE PAYMENTS 242 - - 100- 462124 HOMETOWN HEROS BANNER PR 4,926 1,500 2,500 100 - 462125 SA LOAN REPAYMENT 67,548 - - 100- 462126 CITY STORE 535 661 500 100 - 610004 GASB96 SUBSCRIPTION PROCEEDS 1,643,050 TOTALOTHERREVTNUE $ 12,197,110 $ 13,736,704 $ 10,877,208 TRANSFERS IN 1,096,052 6,597,247 740,000 TOTAL GFNERAL FUND $ 159,973,971 $ 165,157,219 $ 157,741,537 ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 77 of256 Budget Revenues Three Year History FUND 104 - GASB 45 COMPLIANCE 104 - 430301 INTEREST -OTHER INVESTMENT $ 7,672,641 $ $ 104 - 430501 UNREALIZED GAIN/LOSS (2,316,330) 104 - 457128 OPEB CONTRIBUTIONS 359,000 TOTAL FUND 104 - GASB 45 COMPLIANCE $ 5,715,310 $ $ FUND 106 - PENSION LIABILITY 106 - 430301 INTEREST INCOME $ 352,932 $ $ 106 - 430501 UNREALIZED GAIN/LOSS INVE (90,440) TRANSFERS IN 3,180,409 2,574,431 3,513,596 TOTAL FUND 106 - PENSION LIABILITY $ 3,442,901 $ 2,574,431 $ 3,513,596 FUND 120 - RECREATIONAL FACILITY FUND 120 - 430301 INTEREST -OTHER INVESTMENT $ 2,071 $ $ 120 - 430311 GASB 87 LEASE INTEREST REVENUE 292 - - 120- 431107 RENTAL INCOME-MISC 35,679 78,564 79,593 120 - 431112 RENTAL -PRO SHOP 42,500 48,000 51,300 120 - 431113 GASB 87 LEASE REVENUE 40,881 - - 120- 456611 SPONSORSHIP REVENUE 104,650 130,000 130,000 120 - 456701 ON -ICE REVENUE 3,814,555 3,786,900 4,089,530 120 - 456702 FOOD CONCESSION 34,625 54,000 54,170 120 - 456704 EVENTS -ICE COVERING 9,520 - - 120- 456705 MISC CUBE REVENUE 17,787 9,600 20,000 120 - 462101 CUBE ROOM RENTALS 50,456 40,000 35,000 120 - 456706 FILMING REVENUE CUBE 31,800 50,000 50,000 120 - 610004 GASB96 SUBSCRIPTION PROCEEDS 48,808 - - TRANSFERS IN 130,253 612,075 485,169 TOTAL FUND 120 - RECREATIONAL FACILITY FUND $ 4,363,877 $ 4,809,139 $ 4,994,762 FUND 130 - CITRUS FACILITY FUND 130 - 430311 GASB 87 LEASE INTEREST REVENUE $ 771 $ $ 130 - 431107 RENTAL INCOME-MISC 36,286 206,130 204,000 130 - 431113 GASB 87 LEASE REVENUE 173,529 - - TRANSFERS IN 66,037 1,334,445 236,566 TOTAL FUND 130 - CITRUS FACILITY FUND $ 276,622 $ 1,540,575 $ 440,566 FUND 140 - HART PARK FUND 140 - 431117 RENTAL -HART HALL $ $ 55,000 $ 55,000 140 - 431116 PICNIC AREA 2,200 2,200 140 - 431118 CAMPSITES 4,000 4,000 140 - 456707 YOUTH OUTDOOR ADVENTURES 4,320 6,000 140 - 460109 DONATIONS -FRIENDS OF HART PARK - 3,500 - TRANSFERS IN 309,194 2,188,258 2,093,867 TOTAL FUND 140 - HART PARK FUND $ 309,194 $ 2,257,278 $ 2,161,067 FUND 201 - HOME PROGRAM 201 - 430301 INTEREST INCOME 201 - 430501 UNREALIZED GAIN/LOSS 201 - 455201 HOME PROGRAM COLLECTIONS 33,631 $ 55,706 $ 36,990 23,101 - - TOTAL FUND 201 - HOME PROGRAM $ 100,798 $ 55,706 $ 36,990 FUND 202 - SURFACE TRANSP PROGRAM 202 - 445118 STPL REVENUE $ $ 393,000 $ TOTAL FUND 202 - SURFACE TRANSP PROGRAM $ $ 393,000 $ FUND 203 - COMMUNITY DEVELOPMENT BLOCK GRANT 203 - 442415 CARES ACT (COVID-19) $ 218,959 $ 309,085 $ 457,612 203 - 455202 CDBG - HUD 2,704,313 1,992,067 1,418,917 TOTAL FUND 203 - COMMUNITY DEVELOPMENT BLOCK GRANT $ 2,923,273 $ 2,301,152 $ 1,876,529 FUND 206 - BJA LAW ENFORCEMENT GRANT 206 - 446125 JUSTICE ASST GRANT 24 $ 20,317 $ - $ TOTAL FUND 206 - BJA LAW ENFORCEMENT GRANT $ 20,317 $ $ FUND 228 - AMERICAN RESCUE PLAN ACT 228 - 462101 AMERICAN RESCUE PLAN $ 133,192 $ 26,024 $ TOTAL FUND 228 - AMERICAN RESCUE PLAN ACT $ 133,192 $ 26,024 $ Page 78 of 256 THE CITY OF SANTA CLARITA Summaries and Revenues Budget Revenues Three Year History FUND 229 - FEDERAL GRANT 229 - 442409 MISC FEDERAL GRT $ 1,351,982 $ 12,108,455 $ 6,303,000 TOTAL FUND 229 - FEDERAL GRANT $ 1,351,982 $ 12,108,455 $ 6,303,000 FUND 230 - GAS TAX 230 - 430301 INTEREST INCOME $ 521 $ $ 230 - 441101 2107.5 GAS TAX 10,000 10,000 10,000 230 - 441102 2106 GAS TAX 820,036 843,438 858,316 230 - 441103 2107 GAS TAX 1,899,373 1,995,538 2,031,420 230 - 441104 2105 GAS TAX 1,431,870 1,493,106 1,519,128 230 - 441107 7360 GAS TAX 2,201,564 2,226,934 2,271,825 230 - 462101 AIISCELLANEOUS REVENUE (131) - - 230- 462122 PROPERTY DAMAGE PAYMENTS 5,681 - - TRANSFERS IN 711,582 7,600,000 7,600,000 TOTAL FUND 230 - GAS TAX $ 7,080,496 $ 14,169,016 $ 14,290, 889 FUND 231 - TRAFFIC SAFETY 231 - 420103 TRAFFIC MOVING VIOLATIONS $ 501,540 $ 450,000 $ 450,000 TOTAL FUND 231 -TRAFFIC SAFETY $ 501,540 $ 450,000 $ 450,000 FUND 232 - AB2766 AIR QUALITY IMPROVEMENT 232 - 430301 INTEREST INCOME $ 25,130 $ 38,874 $ 43,051 232 - 430501 UNREALIZED GAIN/LOSS INVESTnIFNT 17,440 - - 232- 442104 AB2766 AIR QUALITY IMPROV 307,144 307,000 307,000 TOTAL FUND 232 - AB2766 AIR QUALITY E\IPROVEMENT $ 349,714 $ 345,874 $ 350,051 FUND 233 - TDA ARTICLE 8 233 - 430301 INTEREST INCOME $ 193,578 $ 13,593 $ 22 233 - 430501 UNREALIZED GAIN/LOSS INAT- 226,456 - - 233- 442102 TDA ARTICLE 8 (STREETS) 12,364,293 17,054,535 8,655,830 TRANSFERS IN - 139,960 - TOTAL FUND 233-TDA ARTICLE 8 $ 12,784,327 $ 17,208,088 $ 8,655,852 FUND 234 - SUPPLEMENTAL I -A V ENFORCEMENT GRANT 234 - 430301 INTEREST INCOME $ 29,197 $ $ 234 - 430501 UNREALIZED GAIN/LOSS INAT- 19,113 - - 234- 446103 SUPPL. LAW ENFORCEMENT GR 695,336 649,414 649,414 TOTAL FUND 234 - SUPPLEMENTAL LAW ENFORCEMENT GRANT $ 743,646 $ 649,414 $ 649,414 FUND 238 - BIKEWAY FUNDS 238 - 430301 INTEREST INCOME $ 3,365 $ $ 238 - 430501 UNREALIZED V AIN/LOSS INVE 4,993 238 - 442101 TDA ARTICLE 3 (BIKEWAYS) 212,616 341,587 292,000 TOTAL FUND 238 - BIKEWAY FUNDS $ 220,975 $ 341,587 $ 292,000 FUND 259 - MISC GRANTS 259 - 447104 STATE RECYCLING GRANTS $ 57,598 $ 57,000 $ 57,000 259 - 447108 RMDZ CAL RECYCLE GRANT 13,114 28,630 13,705 259 - 462101 nIISCELL ANEOUS REVENUE 529,757 14,905,935 495,000 TOTAL FUND 259-AIISCGRANTS $ 600,469 $ 14,991,565 $ 555,705 FUND 260 - PROPOSITION C LOCAL RETURN 260 - 430301 INTEREST INCOME $ 428,155 $ 874,405 $ 653,657 260 - 430501 UNREALIZED GAIN/LOSS INAT 284,756 - - 260- 442201 PROPOSITION C LOCAL RETURN 5,020,143 4,944,164 5,047,432 TOTAL FUND 260 - PROPOSITION C LOCAL RETURN $ 5,733,054 $ 5,818,569 $ 5,701,089 FUND 261 - PROPOSITION A LOCAL RETURN 261-430301 INTEREST INCOME $ 649,520 $ 1,108,584 $ 732,897 261 - 430501 UNREALIZED GAIN/LOSS INVE 402,565 - - 261-442301 PROP A -LOCAL RETURN 6,052,196 5,960,604 6,085,102 261-462101 AIISCELLANEOUSREVENUE 400 - - TOTAL FUND 261 - PROPOSITION A LOCAL RETURN $ 7,104,682 $ 7,069,188 $ 6,817,999 FUND 262 - PROPOSITION A PARK BOND 262 - 443103 PROP A SAFE PARK -PROJECT SP $ - $ 750,000 $ TOTAL FUND 262 - PROPOSITION A PARK BOND $ $ 750,000 $ ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 79 of256 Budget Revenues Three Year History FUND 264 - MEAStJRE R LOCAL RETtJRN 264 - 430301 INTEREST INCOME $ 249,445 $ 236,095 $ 264 - 430501 UNREALIZED GAIN/LOSS INVE 173,503 - 264- 442602 MEASURE R LOCAL RETURN 3,764,410 3,708,123 3,785,574 TOTAL FUND 264 - MEASURE R LOCAL RETURN $ 4,187,357 $ 3,944,218 $ 3,785,574 FUND 265 - PROPOSITION C 25% GRANT 265 - 442208 PROPOSITION C GRANTS $ $ 1,211,246 $ TOTAL FUND 265 - PROPOSITION C 25% GRANT $ $ 1,211,246 $ FUND 266 - MEAStJRE M LOCAL RETtJRN 266 - 442611 MEASURE M LOCAL RETURN $ 4,264,951 $ 4,202,539 $ 4,290,317 266 - 430301 INTEREST INCOME 425,074 519,083 283,031 266 - 430501 UNREALIZED GAIN/LOSS INVE 289,925 - - TOTAL FUND 266 - MEASURE M LOCAL RETURN $ 4,979,950 $ 4,721,622 $ 4,573,348 FUND 267 - SB1 ROAD REPAIR & ACCOUNTABILITY 267 - 430301 INTEREST INCOME $ 181,859 $ 351,881 $ 267 - 430501 UNREALIZED GAIN/LOSS INVE 138,438 - - 267- 441108 SB1 ROAD MAINTENANCE REHAB 6,288,172 6,150,030 6,520,156 TRANSFERS IN - 18,900 - TOTAL FUND 267 - S131 ROAD REPAIR & ACCOUNTABILITY $ 6,608,469 $ 6,520,811 $ 6,520,156 FUND 268 - MEAStJRE M ATP 268 - 442614 MEASURE M ATP $ 687,294 $ 5,465,416 $ - TOTAL FUND 268 - MEASURE M ATP $ 687,294 $ 5,465,416 $ FUND 269 - MEAStJRE A SAFE PARKS 269 - 443104 MEASURE A SAFE PARKS $ $ 477,035 $ 243,666 269 - 443105 MEASURE A SAFE PARKS PROJ SPECIFIC 1,437,195 - TOTAL FUND 269 - MEASURE A SAFE PARKS $ $ 1,914,230 $ 243,666 FUND 270 - MEAStJRE R HIGHWAY IMPROVEMENTS 270 - 442605 MEASURE R HIGHWAY OPS IMP $ 17,534,948 $ 3,016,948 $ TOTAL FUND 270 - MEASURE R HIGHWAY IMPROVEMENTS $ 17,534,948 $ 3,016,948 $ FUND 271 - MEAStJRE W - MUNICIPAL 271 - 400108 MEASURE W SAFE CLEAN WATER $ 3,298,931 $ 3,242,416 $ 3,242,416 271 - 430301 INTEREST INCOME 294,257 475,419 111,459 271 - 430501 UNREALIZED GAIN/LOSS INVE 226,127 - - TOTAL FUND 271 - MEASURE W - MUNICIPAL $ 3,819,315 $ 3,717,835 $ 3,353,875 FUND 272 - MEASURE H HOMELESS INITIATIVE 272 - 462101 MISCELLANEOUS REVENUES $ 330,384 $ 4,818 $ TOTAL FUND 272 - MEASURE H HOMELESS INITIATIVE $ 330,384 $ 4,818 $ FUND 273 - MEASURE A LOCAL SOLUTIONS 273 - 462101 MISCELLANEOUS REVENUES $ $ 476,145 $ TOTAL FUND 273 - MEASURE A LOCAL SOLUTIONS $ $ 476,145 $ FUND 274 - MEAStJRE W - REGIONAL 274 - 400108 MEASURE W SAFE CLEAN WATER $ $ 19,998,768 $ 27,000 274 - 430301 INTEREST -OTHER INVESTMENT 474,495 - TRANSFERS IN 1,856,446 - - TOTAL FUND 274 - MEASURE W - REGIONAL $ 1,856,446 $ 20,473,263 $ 27,000 FUND 275 - MEAStJRE A LACAHSA PPO 275 - 462101 MEASURE A LACAHSA PPO $ $ 2,284,093 $ - TOTAL FUND 275 - MEASURE A LACAHSA PPO $ $ 2,284,093 $ FUND 277 - MEAStJRE A LACAHSA TA 277 - 462101 MEASURE A LACAHSA PPO TA $ $ 139,180 $ TOTAL FUND 277 - MEASURE A LACAHSA TA $ $ 139,180 $ FUND 305 - PARK DEDICATION FUND 305 - 430301 INTEREST INCOME $ 183,266 $ 243,007 $ 317 305 - 430501 UNREALIZED GAIN/LOSS INVE 135,398 - - 305- 457502 PARK IN -LIEU FEES-QUIMBY 1,880,081 1,664,667 Page 80 of256 THE CITY OF SANTA CLARITA Summaries and Revenues Budget Revenues Three Year History TOTAL FUND 305 -PARK DEDICATION FUND $ 2,198,746 $ 1,907,674 S 317 FUND 306 - DEVELOPER FEE FUND 306 - 430301 INTEREST INCOME $ 73,495 $ 249,282 $ 323,103 306 - 430501 UNREALIZED GAIN/LOSS INVE 51,451 - - 306- 457501 DEVELOPER FEES - 2,110,000 306 - 462101 MISCELLANEOUS REVENUES 30,000 130,000 306 - 462125 SA LOAN REPAYMENT 159,597 - - TOTAL FUND 306 -DEVELOPER FEE FUND $ 314,542 $ 2,489,282 $ 323,103 FUND 309 - PUBLIC LIBRARY FUND 309 - 400101 PROPERTY TAX $ 10,503,147 $ 10,465,000 $ 10,959,313 309 - 430301 INTEREST INCOME 285,912 509,497 453,207 309 - 430501 UNREALIZED GAIN/LOSS INVE 217,630 - - 309- 431104 RENTAL INCOME -FACILITIES 2,090 2,000 500 309 - 457129 PASSPORT FEES 293,238 260,000 290,000 309 - 460107 DONATIONS-FOL PROGRAl\vIING 31,000 28,000 27,000 309 - 462101 ASCELLANEOUS REVENUE 69,305 63,000 63,000 309 - 462103 CASH OVER SHORT 944 - - 309- 462121 LIBRARY GRANTS 53,100 21,700 20,000 309 - 462122 PROPERTY DAnLAGE PAYMENTS 49,999 - - 309- 610004 GASB96 SUBSCRIPTION PROCEEDS 93,448 - TOTAL FUND 309- PUBLIC LIBRARY FUND $ 11,599,813 $ 11,349,197 $ 11,813,020 FUND 330 - PUBLIC EDUCATION & GOVERNMENT 330 - 401204 FRANCHISE AGREEAIENT-OTHER $ 435,975 $ 450,000 $ 450,000 330 - 430301 INTEREST INCOME 29,706 43,075 15,768 330 - 430501 UNREALIZED G.A N/LOSS INVE 22,014 - - TOTAL FUND 330 - PUBLIC EDUCATION & GOVERNMENT $ 487,696 $ 493,075 $ 465,768 FUND 350 - GVR OPEN SPACE MAINTENANCE DISTRICT 350 - 402402 SPECIAL ASSESSnIFNTS $ 95,110 $ 95,700 $ 98,653 350 - 430301 INTEREST INCOME 11,066 18,510 14,382 350 - 430501 UNREALIZED GAIN/LOSS INVE 7,996 - - TOT.AL FUND 350 - GAR OPEN SPACE MAINTENANCE DISTRICT $ 114,173 $ 114,210 $ 113,035 FUND 351 - DRAINAGE BENEFIT ASSESSMENT AREAS 351 - 402101 DRAINAGE BENEFIT ASSES43 $ 28,363 $ 27,845 $ 27,845 351 - 402102 DRAINAGE BENEFIT ASSES46 26,429 26,022 26,022 351 - 402103 DRAINAGE BENEFIT ASSES418 47,115 43,474 43,474 351 - 402105 DRAINAGE BENEFIT ASSES420 46,368 46,493 47,892 351 - 402106 DRAINAGE BENEFIT ASSES *22 15,771 16,203 16,691 351 - 402107 DBAA 2008-1 RIVER VILLAGE 68,758 69,829 71,930 351 - 402108 DBAA 2008-2 SOUTH PLAZA 19,485 19,802 20,398 351 - 402109 DBAA 2013-1 VILLA METRO 20,034 20,580 21,198 351 - 402110 DBAA 2014-1 RIVER VILLAGE AREA C 72,443 73,454 75,664 351 - 402111 DBAA 2015-1 FIYT_ KNOLLS 115,982 123,579 127,298 351 - 402112 DBAA 2017-1 VISTA CANYON 55,770 51,813 53,368 351 - 402113 DBAA 2017-2 GV RANCH 38,014 35,198 36,256 351 - 402114 DBAA 424 - PLUM CY N 71,860 86,055 88,642 351 - 402113 DBAA 433 -SKYLINE 26,176 24,841 25,588 351 - 402116 DBAA 2023-1 BOUQUET CANYON 610 102,702 105,796 351 - 402117 DBAA 35 TESORO 89,624 122,745 95,645 351 - 402118 DBAA 2025-1 SAND CANYON PLAZA - - 12,556 351 - 430301 INTEREST INCOME 162,457 292,320 228,607 351 - 430501 UNREALIZED GAIN/LOSS INAT 112,861 - - 351-462101 nIISCELLANEOUSREVENUE 77 - - TOTAL FUND 351-DRAINAGE BENEFIT ASSESSMENT -AREAS $ 1,0 88,197 $ 1,182,955 $ 1,124,870 FUND 354 - STREETLIGHTS IMAINT. DISTRICT -AD VALOREM 354-401101 ADVALOREM $ 3,803,889 $ 3,741,400 $ 3,837,000 354 - 430301 INTEREST INCOME 547,199 959,012 709,870 354 - 430501 UNREALIZED GAIN/LOSS INAT, 390,220 - - 354- 454102 TRAFFIC SIGNAL INSPECTION 2,500 2,500 2,500 354 - 462101 nSCELLANEOUS REVENUE (9,974) 35,000 35,000 354 - 462122 PROPERTY" DAALAGE PAYMENTS 201,473 100,000 100,000 TOTAL FUND 354 - STREETLIGHTS NI AINT. DISTRICT -AD VALOREM $ 4,935,305 $ 4,737,912 $ 4,684,370 ANNUAL OPERATING BUDGET&CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page81 of256 Budget Revenues Three Year History FUND 356 - STORMWATER UTILITY 356 - 402301 STORMWATER UTILITY USER FEE $ 4,374,911 $ 4,540,400 $ 4,705,834 356 - 402302 STRMDRN ASSESS-BRIDGEPORT 28,033 27,744 27,744 356 - 402303 STRMDRN ASSESS-CREEKSME 25,846 25,565 25,565 356 - 402304 STRMDRN ASSESS -HIDDEN CRK 22,239 21,843 21,843 356 - 402305 STRMDRN ASSESS -HART PONY 6,454 6,375 6,375 356 - 430301 INTEREST INCOME 176,410 271,715 226,597 356 - 430501 UNREALIZED GAIN/LOSS INVE 128,555 - - 356- 457124 SUSMP INSPECTION PERMIT FEES 20,581 20,290 20,290 356 - 462101 MISCELLANEOUS REVENUE 351,352 220,803 220,803 TRANSFERS IN 3,690 3,690 3,690 TOTAL FUND 356 - STORMWATER UTILITY $ 5,138,071 $ 5,138,425 $ 5,258,741 FUND 357 - LANDSCAPE MAINTENANCE DISTRICT 357 - 402201 LMD DISTRICT #1 ZONE #Tl WEST $ 31,116 $ 31,850 $ 32,830 357 - 402202 LMD DIST 1 ZONE T2 OLD ORCHARD 280,462 277,085 287,593 357 - 402203 LMD DIST 1 ZONE T3 VAL HILLS 149,697 157,504 204,093 357 - 402204 LMD DIST 1 ZONE T4 VAL MEADOWS 188,842 206,082 220,133 357 - 402205 LMD DIST 1 ZONE T5 VAL GLEN 167,080 216,235 216,235 357 - 402206 LMD DIST 1 ZONE T6 SO VALLEY 147,234 146,069 165,463 357 - 402207 LMD DIST 1 ZONE T7 CENTRAL 487,001 483,146 570,112 357 - 402208 LMD DIST 1 ZONE T8 SUMMIT 1,469,248 1,507,467 1,552,842 357 - 402211 LMD DIST 1 ZONE IT RAINBOW GLEN 50,366 51,676 53,232 357 - 402212 LMD DIST 1 ZONE T23 MT VIEW SLOPES 1,157,478 1,148,315 1,223,334 357 - 402213 LMD DIST 1 ZONE T23A MT VIEW CONDOS 409,430 420,081 432,726 357 - 402214 LMD DIST 1 ZONE T23B SECO VILLAS 140,756 144,418 148,764 357 - 402215 LMD DIST 1 ZONE T29 AMERICAN BEAUTY 65,492 64,974 75,803 357 - 402216 LMD DIST ZONE T31 SHANGRI-LA 476,883 489,286 504,013 357 - 402220 LMD DIST 1 ZONE T46 NBRIDGE 2,274,998 2,256,988 2,483,821 357 - 402221 LMD DIST 1 ZONE T47 NPARK 1,029,579 1,056,366 1,088,166 357 - 402222 LMD DIST 1 ZONE T52 STONECREST 547,887 543,550 565,442 357 - 402223 LMD DIST 1 ZONE 1 GV PARKWAY 12,927 12,825 12,825 357 - 402225 LMD DIST 1 ZONE 3 SIERRA HEIGHTS 50,952 50,549 55,441 357 - 402226 LMD DIST 1 ZONE 4 ALBERTSONS 119,700 118,752 118,752 357 - 402227 LMD DIST 1 ZONE 5 SUNSET HILLS 90,721 90,003 98,337 357 - 402228 LMD DIST 1 ZONE 6 CYN CREST 69,147 75,460 87,808 357 - 402229 LMD DIST 1 ZONE 7 CRKSIDE 194,789 193,247 221,636 357 - 402230 LMD DIST 1 ZONE 8 FRIENDLY/SIERRA 9,629 9,879 10,177 357 - 402233 LMD DIST 1 ZONE 15 RIVER VILLAGE 317,182 314,247 353,528 357 - 402234 LMD DIST 1 ZONE 16 VIC 331,195 327,302 354,516 357 - 402235 LMD DIST 1 ZONE 17 BQT/RAILROAD AVE 112,956 110,330 110,330 357 - 402237 ZONE 18 TOWN CENTER TOURNEY RD 724,835 713,129 713,129 357 - 402238 ZONE 19 BRIDGEPORT BOUQUET 127,692 126,088 129,887 357 - 402239 ZONE 20 GOLDEN VLLY RANCH -COMMERCIAL 99,963 99,172 99,172 357 - 402241 LMD DIST #1 ZONE 21 GLDN VLY RANCH-RES. 336,457 382,518 394,032 357 - 402242 LMD DIST #1 ZONE 22 HMNM HOSPITAL 17,644 17,505 21,006 357 - 402244 LMD DIST #1 ZONE 24 CYN GATE 44,459 44,107 51,459 357 - 402245 LMD DIST #1 ZONE 25 VL DI ORO 13,953 15,820 18,149 357 - 402246 ZONE 26 CTR PT -COMMERCIAL 174,620 161,884 186,789 357 - 402247 ZONE 27 CIRCLE J 601,573 620,662 660,704 357 - 402248 ZONE 28 NEWHALL 558,112 566,796 583,830 357 - 402249 ZONE T33 CANYON PARK 98,980 98,196 98,196 357 - 402250 ZONE T51 VALENCIA HIGH SCHOOL 557,905 553,489 609,119 357 - 402251 LMD T65 FAIR OAKS PH I - 77,224 106,183 357 - 402252 LMD T65A FAIR OAKS PH 1 & 2 - 210,700 231,770 357 - 402254 ZONE T20 EL DORADO VILLAGE 186,698 185,220 185,220 357 - 402255 ZONE T44 BOUQUET CYN 89,796 88,788 177,576 357 - 402256 ZONE T48 SHADOW HILLS 47,193 46,820 115,762 357 - 402257 ZONE T62 CANYON HEIGHTS 127,429 126,420 188,905 357 - 402258 ZONE T67 MIRAMONTES 269,675 267,540 277,830 357 - 402259 ZONE T71 HASKELL CYN RANCH 139,281 138,178 142,337 357 - 402261 ZONE 29 VILLA METRO 63,708 63,203 71,104 357 - 402266 ZONE 30 PENLON 31,080 30,615 34,545 357 - 402267 ZONE 31 FIVE KNOLLS 232,095 204,673 210,834 357 - 402269 ZONE T69 WEST CREEK ESTATES 710,661 729,149 751,094 357 - 402270 ZONE T68 WEST CREEK VILLAGE 159,675 163,836 168,767 357 - 402271 ZONE 32 VISTA CANYON 76,174 74,752 73,721 357 - 402272 ZONE T2A SKYLINE RANCH 167,069 171,439 176,589 357 - 402273 ZONE T1B PLUM/WHITES CYN 93,728 - - 357- 402274 ZONE TESORO ADOBE PARK 272,507 122,218 160,271 357 - 402276 ZONE 33 SAND CANYON PLAZA - - 83,383 Page 82 of256 THE CITY OF SANTA CLARITA Summaries and Revenues Budget Revenues Three Year History Actual Esthnate Budget Account 357 - 401102 Title AD VALOREM T2 OLD ORCHARD 116,516 119,340 124,786 357 - 401103 AD VALOREM T3 VAL HILLS 82,514 83,990 86,590 357 - 401104 AD VALOREM T4 VAL MEADOWS 41,854 42,035 44,037 357 - 401105 AD VALOREM T5 VAL GLEN 72,662 73,517 76,276 357 - 430301 INTEREST INCOME 885,864 1,364,277 1,241,025 357 - 430501 UNREALIZED GAIN/LOSS INVE 638,846 - - 357- 462101 MISCELLANEOUS REVENUE 4,500 357 - 462122 PROPERTY DAMAGE PAYMENT 10,527 TRANSFERS IN 27,032 - - TOTAL FUND 357 - LANDSCAPE MAINTENANCE DISTRICT $ 18,286,025 $ 18,286,986 $ 19,542,029 FUND 358 - OPEN SPACE PRESERVATION DISTRICT 358 - 402401 SPECIAL ASSESSMENTS $ 3,395,652 $ 3,264,700 $ 3,358,600 358 - 430301 INTEREST INCOME 253,678 445,954 421,085 358 - 430501 UNREALIZED GAIN/LOSS INVE 186,153 - - 358- 431107 RENTAL INCOME -MISCELLANEOUS (6,273) 215,003 215,003 358-462101 AIISCELLANEOUSREVENUES 58 - - TRANSFERS IN - 1,246,525 - TOT.AL FUND 358 - OPEN SPACE PRESERVATION DISTRICT $ 3,829,268 $ 5,172,182 $ 3,994,688 FUND 359 - STREETLIGHTS nLAINT. DISTRICT-SPCL LEVY 359 - 402403 LEVY A ASSESSMENTS $ 441,937 $ 431,915 $ 431,940 359-402404 LEVY B ASSESSMENTS 2,593,903 2,569,730 2,595,599 359 - 430301 INTEREST INCONIE 42,425 - - 359- 430501 UNREALIZED GAIN/LOSS INVE 33,695 - 359- 453120 STREET LIGHTS PLAN CHECK - 25,000 359 - 462101 ASCELLANEOUS REVENUES 35,538 - - 359- 462122 PROPERTY DANLAGE PAYMENTS 348,025 373,000 375,000 TRANSFERS IN 456,247 1,892,056 583,808 TOTAL FUND 359 - STREETLIGHTS MAINT. DISTRICT-SPCL LEVY $ 3,953,769 $ 5,268,701 $ 4,011,3 77 FUND 360 - TOURISM MARKETING DISTRICT FUND 360 - 402406 TOURISM MARKETING ASSESSMENT $ 1,059,746 $ 1,000,000 $ 1,000,000 360 - 430301 INTEREST INCOME 37,267 76,003 65,476 360 - 430501 UNREALIZED GAIN/LOSS 26,291 - - TOTAL FUND 360 - TOURISM MARKETING DISTRICT FUND $ 1,123,304 $ 1,076,003 $ 1,065,476 FUND 361 - TOURISM BUREAU FUND 361 - 430301 INTEREST INCOME $ 2,187 $ $ 361 - 430501 UNREALIZED GAIN/LOSS INVE 1,501 - - 361 - 462116 I\IF'MBERSHIP DUES -TOURISM 9,566 7,500 7,500 TOTAL FUND 361 - TOURISM BUREAU FUND $ 13,254 $ 7,500 $ 7,500 FUND 367 - ARE AWIDE FUND 367 - 402240 ZONE 2008-1 MAJOR T-FARES $ 8,131,215 $ 7,967,455 $ 8,196,023 367 - 401101 Tl AD VALOREM 955,777 987,200 1,001,431 367 - 430301 INTEREST INCOME 139,763 209,352 145,612 367 - 430501 UNREALIZED GAIN/LOSS INVE 141,805 - - 367- 462101 ASCELLANEOUS REVENUE (2,916) - 367- 462122 PROPERTY" D.AIVLAGE PAYMENTS 4,577 3,205 - TRANSFERS IN 780,387 233,369 243,666 TOTAL. FUND 367-.AREAWIDEFUND $ 10,150,607 $ 9,400,581 $ 9,586,732 FUND 368 - VISTA CANYON WATER FACTORY FUND 368 - 402405 VC WASTE WATER STANDBY ASSESSMENT $ 1,705,154 $ 1,030,260 $ 1,030,260 368 - 430301 INTEREST INCOME 89,331 158,920 124,840 368 - 430501 UNREALIZED GAIN/LOSS INYT- 64,887 - - 368- 462101 ASCELLANEOUS REVENUES - 1,255 368 - 462127 RECYCLED W ATER SALES 248 - - TOTAL FUND 368 - VISTA CANYON WATER FACTORY FUND $ 1,859,620 $ 1,190,435 $ 1,155,100 FUND 369 - COOPER STREET PARKING CFD 369 - 402411 COOPER ST PAARKING CFD2020-1 $ 19,371 $ 490,362 $ 490,362 TOTAL FUND 369 - COOPER STREET PARKING CID $ 19,371 $ 490,362 $ 490 362 FUND 370 - TESORO OPEN SPACE MAINTENANCE 370 - 402412 MORO OSM ASSESSMENT $ 42,822 $ 53,000 $ 53,000 370 - 430301 INTEREST -OTHER INVESTMENT 490 $ $ 370 - 430501 UNREALIZED GAIN/LOSS INV 643 $ $ TOTAL FUND 370 - TESORO OPEN SPACE MAINTENANCE $ 43,954 $ 53,000 $ 53,000 ANNUAL OPERATING BUDGET&CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page83 of256 Budget Revenues Three Year History FUND 393 - CITY HOUSING SUCCESSOR FUND 393 - 430301 INTEREST INCOME $ 51,243 $ 87,103 $ 393 - 430501 UNREALIZED GAIN/LOSS INV 29,066 - TRANSFERS IN 277,203 235,664 271,541 TOTAL FUND 393 -CITY HOUSING SUCCESSOR FUND $ 357,512 $ 322,767 $ 271,541 FUND 401 - FIRE FACILITIES FEE FUND 401 - 430301 INTEREST INCOME $ 221,431 $ 389,183 $ 39,045 401 - 430501 UNREALIZED GAIN/LOSS INV 148,230 - - 401 - 457501 DEVELOPER FEES 3,788,607 743,216 - TOTAL FUND 401 - FIRE FACILITIES FEE FUND $ 4,158,268 $ 1,132,399 $ 39,045 FUND 402 - LAW ENFORCEMENT FACILITIES FEE FUND 402 - 430301 INTEREST INCOME $ 10,914 $ 10,478 $ 402 - 430501 UNREALIZED GAIN/LOSS INV 8,871 - 402- 457501 DEVELOPER FEES 446,843 137,847 TOTAL FUND 402 - LAW ENFORCEMENT FACILITIES FEE FUND $ 466,628 $ 148,325 $ FUND 403 - LIBRARY FACILITIES AND TECHNOLOGY FEE FUND 403 - 430301 INTEREST INCOME $ 140,605 $ 258,533 $ 180,241 403 - 430501 UNREALIZED GAIN/LOSS INV 96,376 - - 403- 457501 DEVELOPER FEES 671,935 300,000 - TOTAL FUND 403 - LIBRARY FACILITIES AND TECHNOLOGY FEE FUND $ 908,916 $ 558,533 $ 180,241 FUND 404 - TRANSIT FACILITIES FEE FUND 404 - 430301 INTEREST INCOME $ 12,481 $ 23,732 $ 18,980 404 - 430501 UNREALIZED GAIN/LOSS INV 9,575 - - 404- 442410 TRANSIT MITIGATION FEE 11,009 35,836 - TOTAL FUND 404 - TRANSIT FACILITIES FEE FUND $ 33,065 $ 59,568 $ 18,980 FUND 406 - OAK TREE PRESERVATION FEE FUND 406 - 430301 INTEREST INCOME $ 3,386 $ 5,332 $ 2,817 406 - 430501 UNREALIZED GAIN/LOSS INV 2,430 - - 406- 457501 DEVELOPER FEES 8,511 - - TOTAL FUND 406 - OAK TREE PRESERVATION FEE FUND $ 14,327 $ 5,332 $ 2,817 FUND 407 - SEWER FEE FUND 407 - 430301 INTEREST INCOME $ 32,173 $ 59,503 $ 47,474 407 - 430501 UNREALIZED GAIN/LOSS INV 22,139 - - 407- 457501 DEVELOPER FEES 250,000 379,509 - TOTAL FUND 407 - SEWER FEE FUND $ 304,311 $ 439,012 $ 47,474 FUND 431 - SITE IMPROVEMENTS FEE FUND 431 - 430301 INTEREST INCOME $ 19,213 $ 43,682 $ 34,452 431 - 430501 UNREALIZED GAIN/LOSS INV 12,552 - - 431 - 457501 DEVELOPER FEES 150,000 300,000 431 - 462101 MISCELLANEOUS REVENUES 183,044 - - TOTAL FUND 431 - SITE IMPROVEMENTS FEE FUND $ 364,809 $ 343,682 $ 34,452 FUND 432 - STREET INFRASTRUCTURE FEE FUND 432 - 430301 INTEREST INCOME $ 3,786 $ 4,796 $ 73 432 - 430501 UNREALIZED GAIN/LOSS INV 5,643 - - 432- 457501 DEVELOPER FEES 200,000 - TOTAL FUND 432 - STREET INFRASTRUCTURE FEE FUND $ 209,429 $ 4,796 $ 73 FUND 433 - SIDEWALK INFRASTRUCTURE FEE FUND 433 - 430301 INTEREST INCOME $ 1,015 $ 33 $ 26 433 - 430501 UNREALIZED GAIN/LOSS INV 695 - - TOTAL FUND 433 - SIDEWALK INFRASTRUCTURE FEE FUND $ 1,710 $ 33 $ 26 FUND 434 -MEDIANS FEE FUND 434 - 430301 INTEREST INCOME $ 23,525 $ 36,236 $ 28,858 434 - 430501 UNREALIZED GAIN/LOSS INV 15,324 - - 434- 457501 DEVELOPER FEES/MEDIANS 136,984 - - TOTAL FUND 434 - MEDIANS FEE FUND $ 175,832 $ 36,236 $ 28,858 Page 84 of256 THE CITY OF SANTA CLARITA Summaries and Revenues Budget Revenues Three Year History FUND 435 - TRAFFIC SIGNAL TIMING FEE FUND 435 - 430301 INTEREST INCOME $ 578 $ 1,038 $ 435 - 430501 UNREALIZED GAIN/LOSS INV 397 - - 435- 457501 DEVELOPER FEES - 18,391 15,000 TOTAL FUND 435 - TRAFFIC SIGNAL TIMING FEE FUND $ 975 $ 19,429 $ 15,000 FUND 451 - BOUQUET CANYON B&T FEE FUND 451 - 430301 INTEREST -OTHER INVESTMENT $ 22,277 $ 42,905 $ 33,688 451 - 430501 UNREALIZED GAIN/LOSS INV 14,845 - - 451 - 430601 INTEREST INC- B&T ADVANCE -BOUQUET 64,652 71,421 74,232 451 - 454201 BRIDGE & THOROUGHFARE FEE -BOUQUET CYN 163,910 131,396 - TOTAL FUND 451 - BOUQUET CANYON B&T FEE FUND $ 265,684 $ 245,722 $ 107,920 FUND 452 - EASTSIDE B&T FEE FUND 452 - 430301 INTEREST INCOME $ 309,923 $ 425,314 $ 77,709 452 - 430501 UNREALIZED GAIN/LOSS INV 194,191 - - 452- 454202 B&T FEES -EASTSIDE 94,553 230,899 - TOT_aL FUND 452 - EASTSIDE B&T FEE FUND $ 598,669 $ 656,213 $ 77,709 FUND 453 - VIA PRINCESSA B&T FEE FUND 453-430301 INTERESTINCONfE 235,662 $ 270,956 $ 150,723 453 - 430501 UNREALIZED GA1N/LOSS INVE 150,725 - - 453- 454203 B&T FEES - VIA PRINCESSA 294,588 55,608 - TOTAL FUND 453 - VIA PRINCESSA B&T FEE FUND $ 680,975 $ 326,564 $ 150,723 FLNI) 454 - VALENCIA B&T FEE FUND 454-430301 INTEREST INCOl\fE 125,319 $ 147,870 $ 34,219 454 - 430501 UNREALIZED GAIN/LOSS INVE 65,500 - - 454- 430605 INTEREST INC- B&T ADVANCE-VALENCIA 528,265 583,586 606,540 454 - 454204 VALENCIA B & T FEES 2,415,169 - - 454- 462101 n1ISCELLANEOUS REVENUES 598,932 - - TOTAL FUND 454 - VALENCIA B&T FEE FUND $ 3,733,185 $ 731,456 $ 640,759 FUND 455 - BOUQUET 2ND ACCESS FEE FUND 455-430301 INTERESTINCOVfE $ 68,247 $ 117,094 $ 94,113 455 - 430501 UNREALIZED GAIN/LOSS INAT, 46,874 - - 455- 430607 INTEREST INC- B&T ADV BQT 2ND 19,322 21,346 22,188 TOTAL FUND 455 -BOUQUET 2ND ACCESS FEE FUND $ 134,443 $ 138,440 $ 116,301 FUND 500 - GENERAL DEBT SERVICE FUND 500 - 430201 INTEREST INC-LEASE PLAIT $ 6,942 500 - 610002 OTHER FINANCING SOURCES 3,880 - - TRANSFERS IN 5,963,600 9,161,215 6,322,507 TOTAL FUND 500- GENERAL DEBT SERVICE FUND $ 5,974,422 $ 9,161,215 $ 6,322,507 FUND 601 - GENERAL FUND CAPITAL PROJECTS 601 - 462101 AIISCELLANEOUS REVENUES $ 49,499 $ 300,000 $ TRANSFERS IN 3,873,231 6,940,506 4,709,147 TOTAL FUND 601 - GENERAL FUND CAPITAL PROJECTS $ 3,922,730 $ 7,240,506 $ 4,709, 447 FUND 602 - CIVIC ART PROJECT 602 - 430301 INTEREST INCOME $ 4,387 $ 8,675 $ 602 - 430501 UNREALIZED GAIN/ LOSS INVE 3,522 - TRANSFERS IN 219,936 153,464 TOTAL FUND 602 - CIVIC ART PROJECT $ 227,846 $ 162,139 $ FUND 700 - TRANSIT FUND 700-430301 INTEREST INCOl\fE 690,638 $ 1,006,704 $ 628,830 700 - 430501 UNREALIZED GAIN/LOSS INVE 572,682 - - 700-442106 ASIREIMBURSEMENT 2,419,822 2,558,174 2,686,002 700 - 442202 PROPOSITION C EXPANSION 228,045 234,887 241,933 700 - 442204 BSIP REVENUES 59,193 60,969 62,798 700-442205 SECURITY ALLOCATION 391,612 258,260 278,591 700 - 442206 TRANSIT MITIGATION REV 181,582 30,767 18,495 700-442207 NIOSIP 229,588 2,138,940 1,268,654 700-442302 PROP A -DISCRETIONARY 4,491,505 4,584,559 4,212,558 700 - 442303 SPECIALIZED TRANSPORTATION 1,465,153 2,018,673 2,714,103 700-442403 NfETROLINKTRANSFERS 82,113 76,000 70,000 700 - 442409 AfISC FEDERAL GRANTS 3,840,460 31,127,363 8,658,746 700 - 442413 SBI STATE TRANSP ASSISTANCE 853,967 844,003 496,993 ANNUAL OPERATING BUDGET&CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page85 of256 Budget Revenues Three Year History 700 - 442414 SB 1 STATE OF GOOD REPAIR 257,039 700 - 442415 CARES ACT (COVID 19) 825,559 - 700- 442416 ARPA-FTA 10,903,902 - 700- 442501 COUNTY CONTRIBUTIONS - SRV 1,931,729 1,989,029 2,207,822 700 - 442601 MEASURE R BUS OPERATIONS 2,345,362 1,961,691 2,067,994 700 - 442603 MEASURE R CLEAN FUEL - 177,483 306,870 700 - 442612 MEASURE M BUS OPERATIONS 2,336,279 1,940,477 2,048,313 700 - 442614 MEASURE M ATP/MSP - 3,050,567 - 700- 450101 FAREBOX REVENUES 697,774 714,000 728,280 700 - 450102 GO! TRANSIT REVENUE 62,487 68,354 69,721 700 - 450103 D-A-R FAREBOX REVENUES 91,762 91,762 93,597 700 - 450104 COMMUTER SERVICE REVENUE 361,944 330,000 330,000 700 - 450108 TAP LOCAL 491,887 300,000 306,000 700 - 450109 TAP COMMUTER 211,485 147,339 150,286 700 - 450110 TRANSIT TAP EZ PASS 5,156 5,494 5,000 700 - 462101 MISCELLANEOUS REVENUE 158,934 1,243,424 - 700- 462103 CASH OVER/SHORT 7 - 700- 462106 SALES OF PROPERTY & EQUIPMENT 59,419 - - 700- 462110 ENERGY REBATES 1,082,424 2,088,097 1,000,000 700 - 462122 PROPERTY DAMAGE PAYMENT 1,739 - - TRANSFERS IN 5,000,000 7,498,657 13,214,001 TOTAL FUND 700 -TRANSIT FUND $ 42,074,109 $ 66,802,714 $ 43,865,589 FUND 720 - COMPUTER REPLACEMENT 720 - 430301 INTEREST INCOME $ 134,534 $ 265,929 $ 215,810 720 - 430501 UNREALIZED GAIN/LOSS INVE 98,292 - - 720- 457105 COMPUTER REPLACEMENT CHAR 956,626 956,625 956,625 TOTAL FUND 720 - COMPUTER REPLACEMENT $ 1,189,452 $ 1,222,554 $ 1,172,435 FUND 721 - SELF INSURANCE 721 - 430301 INTEREST INCOME $ 351,321 $ 465,001 $ 30,043 721 - 430501 UNREALIZED GAIN/LOSS INVE 291,989 - - 721 - 457103 CHARGES FOR SELF INSURANCE 4,063,394 4,519,467 5,128,894 721 - 462101 MISCELLANEOUS REVENUE (6,929) 5,700,000 - TRANSFERS IN 93,057 124,946 28,673 TOTAL FUND 721 - SELF INSURANCE $ 4,792,833 $ 10,809,414 $ 5,187, 110 FUND 722 - VEHICLE/EQUIPMENT REPLACEMENT 722 - 430301 INTEREST INCOME $ 216,883 $ 446,502 $ 425,841 722 - 430501 UNREALIZED GAIN/LOSS INVE 157,773 - - 722- 457104 EQUIP. REPLACEMENT CHARGE 1,360,350 1,040,460 791,757 722 - 462101 MISCELLANEOUS REVENUES 31,007 - - 722- 462106 SALES OF PROPERTY & EQT 24,938 - - TOTAL FUND 722 - VEHICLE/EQUIPMENT REPLACEMENT $ 1,790,952 $ 1,486,962 $ 1,217,598 FUND 723 - FACILITIES FUND 723 - 430301 INTEREST INCOME $ 6,781,995 $ 11,030,334 $ 8,011,423 723 - 430501 UNREALIZED GAIN/LOSS INVE 4,249,678 - - 723- 462101 MISCELLANEOUS REVENUE 1,378,110 - - TRANSFERS IN 32,903,173 19,802,564 7,600,000 TOTAL FUND 723 - FACILITIES FUND $ 45,312,957 $ 30,832,898 $ 15,611,423 SISCCESSORAGEACY1 2,160,390 fNTERFUND TRANSFER 1 SUBTOTAL CITY/SUCCESSOR AGENCY REVENUE RESOURCES 382,684,834 441,947,018 331,356,310 USE OF FUND BALANCE TOTAL CITY REVENUE RESOURCES $ 382,684,834 $ 441,947,018 $ 361,420,008 Page 86 of256 THE CITY OF SANTA CLARITA Summaries and Revenues Budget Revenues - Successor Agency Three -Year History FUND 392 - REDEVELOPMENT OBLIGATION RET. FUND (RORF) 392 - 400107 PROPERTY TAX INCREMENT-RORF $ 3,068,680 $ 2,153,495 $ 2,160,390 392 - 430301 INTEREST INCOME 23,547 - - 392- 430309 INTEREST INCOME -RDA BONDS - 392- 430501 UNREALIZED GAIN/LOSS INVE 25,882 - - TOT_AL, FUND 392 -REDEVELOPMENT OBLIGATION RET. FUND (RORF) $ 3,118,109 $ 2,153,495 $ 2,160,390 OTHER REVENUE 550 - 600392 TRANSFERS IN $ 3,545,667 $ 3,329,536 $ 2,131,544 TOTALOTHERREVENUE $ 3,545,667 $ 3,329,536 $ 2,131,544 I'llklISFERS TOTAL REVENUE RESOURCES $ 3,118,109 $ 2,153,495 $ 2,160,390 ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 87 of256 THIS PAGE INTENTIONALLY LEFT BLANK Page 88 of256 THE CITY OF SANTA CLARITA City Manager's Office City Manager's Office The City Manager's Office budgetary department includes the following programs: City Council, City Manager's Office/Administration, and Communications. Personnel Services 3,945,756 Operations & Maintenance 1,313,148 Total City Manager's Office $ S,2S8,904 City Council Administration Communications ■ City Council 6% 0 Communication: 39% 314,533 2,891,639 2,052,731 3 Administration 55% ANNUAL OPERATING BUDGET&CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page89 of256 ACCOMPLISHMENTS AND GOALS FISCAL YEAR 2025-26 ACCOMPLISHMENTS The following accomplishments were met, in alignment with the City's strategic plan: • Performed an annual review of the City's Executive and Legislative Platform to further interests of the City and employ an active advocacy program. • Continued implementation of crime reduction campaigns that aim to maintain the City's "Safest City" designations and reduced the overall Part I Crime Rate. • Acquired the City's specialized Mobile Command Unit vehicle. • Continued efforts to advocate for the prevention of large-scale mining in Soledad Canyon. • Continued to grow the City's social media presence with the launch of our Spanish language account, @CiudaddeSantaClarita while ending the year with 162,307 followers across all platforms. • Continued implementation of the You've Got A Friend at City Hall campaign by featuring the Planning, Purchasing, and Transit divisions. FISCAL YEAR 2026-27 GOALS/INITIATIVES The following goals have been set for the department, in alignment with the City's strategic plan: • Perform an annual review of the City's Executive and Legislative Platform to further interests of the City and maintain an active advocacy program. • Explore ways to use technology to assist the Sheriff's Department in combating and reducing crime in Santa Clarita. • Continue efforts to advocate for the prevention of large-scale mining in Soledad Canyon. • Expand the City's emergency preparedness program to reflect the ongoing needs of the City and community, including updating internal and external emergency management webpages, continuing emergency response training for staff, and offering residents disaster preparedness education. • Continue implementation of the You've Got a Friend at City Hall Campaign with an emphasis on educating residents about how to access services. • Enhance Spanish language materials through the @CiudaddeSantaClarita social media pages and Community Center events. • Continue to grow City social media presence and assess emerging platforms and opportunities to implement Al. Actual Actual Estimate Target Strategic Plan Action Items Managed (Calendar Year) Strategic Plan 1heme: 15 (2023) Community Connections 19 (2024) 20 (2025) F 16 (2026) Followers of main City social media accounts 145,072 162,307 165,000 168,000 Communications -produced events such as ribbon 28 33 33 34 cuttings, ground breakings, and press conferences Strategic ' Organizational Residents contacting the City who say they are satisfied 91% 92% 90% 90% or very satisfied with the timeliness, courtesy, and competency of City employees Page 90of256 THE CITY OF SANTA CLARITA City Manager's Office Program Purpose The City Council is elected by the residents and serves as the governing body that guides the progress of the City of Santa Clarita into the future. The City Council, as a whole, responds to the issues and concerns of the residents and the community, formulating effective public policy for the City. The City Council is responsible for the creation of policies, which are expressed through the passage of ordinances, resolutions, and motions. Through the City Manager and City Attorney, the City Council supervises and provides guidance for the activities and future planning of the City. Funding Source: General Fund II III Personnel 500101 Regular Employees 146,981 501101 Health & Welfare 60,995 501102 Life Insurance 235 501103 Long -Term Disability Ins 580 501104 Medicare 3,576 501105 Worker's Compensation 88 PERS 11,036 Deferred Compensation 2,210 r10 Su lemental Health 36,435 EAP 97 Total Personnel 262,233 Operations & Maintenance 510101 Publications & Subscriptions 200 510103 Office Supplies 600 511101 Special Supplies 6,000 513103 Telephone Utility 3,500 516102 Professional Services 2,400 517106 Cosponsorship 30,000 519101 Travel & Training 9,500 519104 jAuto Allowance & Mileage 100 Total erations & Maintenance Total 1 52,300 ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 91 of256 Program Purpose The City Manager's Office is dedicated to effective, professional management for the City of Santa Clarita. This program provides administrative services executed by the City Manager for all departments and functions within the City of Santa Clarita. Primary Activities The City Manager's Office, in conjunction with the City Council, establishes policies, provides direction and leadership, and implements efficient and effective municipal services. The City Manager's Office establishes and maintains appropriate management controls to ensure all operating departments adhere to the City Council's direction and goals, while observing ethical and legal policies and regulations. The City Manager's Office is responsible for the execution of policies established by the City Council and enforcing all laws and ordinances. The City Manager's Office also prepares and maintains the City's budget and oversees public information, legislative relations, and emergency management, while guiding the City's strategic plan and vision. The City Manager's Office provides the City Council with professional and thorough support in examining and analyzing issues of community importance; ensuring City government is honest, open, efficient, and fair in serving the citizens and businesses of Santa Clarita; preserving the quality of life residents enjoy through the maintenance of existing programs and service levels; and continuing the City's partnership with the Los Angeles County Sheriff's Department to ensure the City remains one of the safest cities of its size in the nation. FundingI I Account Number: 1001100, 1001101 Personnel 500101 Regular Employees 1,836,184 500201 Part -Time Salaries & Wages 58,471 500202 Part -Time Sick Leave Pay 412 500301 Overtime 542 500402 Vacation Payout 86,815 500502 1 Sick Leave Payout 26,919 501101 Health & Welfare 138,589 501102 Life Insurance 2,953 501103 Long -Term Disability Ins 8,057 501104 Medicare 32,818 501105 Worker's Compensation 24,743 501106 PERS 168,617 501107 Deferred Compensation 65,500 501110 Supplemental Health 54,000 501111 EAP 233 501113 1 Wellness Benefit 4,400 Total Personnel 2,509,254 Operations & Maintenance 510101 Publications & Subscriptions 3,639 510102 Membership & Dues 50,433 510103 Office Supplies 800 510104 Printing 2,000 510105 Postage 225 511101 Special Supplies 26,251 512104 Records Storage & Services 215 513103 Telephone Utility 13,125 516101 Contractual Services 121,050 516137 False Alarm 65,000 517106 Cosponsorship 20,500 519101 Travel & Training 29,710 519104 Auto Allowance & Mileage 19,104 521101 IComputer Replacement 21,287 521103 Vehicle Replacement 1,217 521104 Insurance Allocation 7,829 Total 012erations & Maintenance Total12,891,639 382,385 Page 92 of256 THE CITY OF SANTA CLARITA City Manager's Office Program Purpose The Communications division's purpose is to provide accurate and timely information and education for the City of Santa Claritas many programs, projects, and events to all internal and external stakeholders. The division also executes the City's messaging in various communication forms. Communications is responsible for helping to creatively market various programs to residents, businesses, and community leaders. Primary Activities The Communications division, through the use of a variety of communication tools, is responsible for the creation, execution, and management of the City's overall communications efforts, including media and community relations, social media, paid advertising, television, radio, print, and various marketing materials. The Communications division analyzes and responds to the communication needs of all City departments. The Communications division will continue to create and implement marketing plans and programs for City projects, programs, and events to create awareness and increase usage, explore and implement new communication tools that utilize cutting edge technologies to provide effective two-way communication with stakeholders, and implement the City's brand, both internally and externally, ensuring consistency and effectiveness through a variety of communication tools. Funding Source: General Fund ($1,783,081), Public Education Fund I 1001500,1001501,3301502 Personnel & Government 500101 Regular Employees 851,621 500201 Part -Time Salaries & Wages 64,290 500202 Part -Time Sick Leave Pay 789 500402 Vacation Payout 427 500502 Sick Leave Payout 8,839 501101 Health & Welfare 94,542 501102 Life Insurance 1,383 501103 Long -Term Disability Ins 3,403 501104 Medicare 15,455 501105 Worker's Compensation 10,700 501106 PERS 78,531 501107 Deferred Compensation 4,500 501110 Supplemental Health 36,435 501111 EAP 153 501113 Wellness Benefit 3,200 Total Personnel 1,174,268 Operations & Maintenance 510101 Publications & Subscriptions 11,785 510102 Membership & Dues 800 510103 Office Supplies 50 510104 Printing 32,000 511101 Special Supplies 56,480 512104 Records Storage & Services 50 513101 Electric Utility 14,000 513103 Telephone Utility 3,450 516101 Contractual Services 53,448 516104 Advertising 131,500 516105 Promotion & Publicity 22,492 516108 Graphic Design Services 40,000 517109 State of the City 25,000 519101 Travel & Training 16,700 521101 Computer Replacement 13,546 521104 Insurance Allocation 61,512 701008 Other Financing Uses 395,650 Total Operations & Maintenance Total 2026-27 Budget 878,463 2,052,731 ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 93 of256 THIS PAGE INTENTIONALLY LEFT BLANK Page 94 of256 THE CITY OF SANTA CLARITA City Attorney City Attorney The City contracts with the law firm of Burke, Williams, and Sorenson, LLP for its general legal services. Operations & Maintenance $ 111 Total City Attorney $ 1,781,000 Legal Services -General Fund Legal Services -Streetlights Legal Services -Stormwater Legal Services -Self Insurance 1,500,000 5,000 12,000 260,000 Legal Services -Transit 111 Total City Attorney $ 1,781,000 ■ Legal Services -Self Insurance ■ Legal Services-- 159/b Stormwat( 1% ■ Legal Services - Streetlights 0% ■ Legal Services -Transit 0% �I11 LCsOI JOl vices -General Fund 84% ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 95 of256 Program Purpose The City Attorney's Office provides professional, quality legal services that protect the interests of the City of Santa Clarita, the City Council, City staff, and members of the community. The City Attorney's Office attends all regular City Council and Planning Commission meetings; reviews ordinances, resolutions, contracts, and provides legal opinions to City staff; and represents the City in legal matters and administrative or court proceedings. Funding Source: General Fund, Streetlight Maint District, Stormwater Self Insurance, Transit Fund Account Number: 1001120, 3541120, 3561120, 7001120, 7211120 Operations & Maintenance Utility, ® It tit ® u ttt ® tit ® t ttt ® ttt Total Operations & Maintenance Total 2026-27 Budget 1,781,000 Page 96 of256 THE CITY OF SANTA CLARITA Administrative Services Administrative Services The Administrative Services department includes the following programs: Administration, Clerk and Contract Services, Finance, Technology Services, and Special Districts. Personnel Services $ 12,697,117 Operations & Maintenance 32,546,921 Capital Outlay 958,000 Total Administrative Services $ 46,202,038 Administration $ 836,219 Clerk and Contract Services 8,083,389 Finance 4,316,859 Technology Services 5,641,112 Special Districts 27,324,460 Total Administrative Services $ 46,202,038 ■ Special Districts 59% ■ Administration 2% ■ Clerk and Contract Services 5% ■ Finance 9% Technology Services 12% ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 97 of256 ACCOMPLISHMENTS AND GOALS FISCAL YEAR 2025-26 ACCOMPLISHMENTS The following accomplishments were met, in alignment with the City's strategic plan: • Successfully completed the City's annual, mid -year, and year-end budget review processes, maintaining fiscal responsibility and meeting all deadlines. • Completed the Annual Fee Update along with the Annual Cost Allocation Plan Update. • Completed the Biennial Policy Review: reviewed 94 policies, approved 7 new policies, deleted 5 existing policies, and revised 52 policies. • Launched the Municipal Clerk Cohort, a cross -departmental training and development program for staff supporting public advisory bodies. • Completed the Citywide 5-Year Records Retention Schedule Review, updating schedule descriptions, removing obsolete schedules, creating new record schedules, and adjusting retention periods to reflect current organizational needs. • Successfully conducted Proposition 218 ballot proceedings for LMD zones T-44 (Bouquet Canyon), T-48 (Shadow Hills), and T-62 (Canyon Heights), securing voter approval for assessment increases to restore critical funding for landscaping, irrigation, tree care, and fire prevention services, and established annual Consumer Price Index adjustments. • Host the City's first Tree-mendous Arbor Day event. • Secured a Public -Private Agreement granting right-of-way access and leasing City dark fiber infrastructure to Aspire Broadband, enabling the construction and operation of a vast, high-speed fiber optic network for residents. • Completed development of the new Training and Development Portal and Employee Directory. FISCAL YEAR 2026-27 GOALS/INITIATIVES The following goals have been set for the department, in alignment with the City's strategic plan: • Complete the City's budget review processes while maintaining fiscal responsibility and meeting all established deadlines. • Conduct and finalize both the Annual Fee Update and the Annual Cost Allocation Plan Update within the designated timeframe. • Work in coordination with Los Angeles County to facilitate the 2026 Election and complete the transition to fill the remaining district seats. • Replace the City's agenda management system. • Maintain a thorough Risk Management Program that proactively mitigates risk and reduces exposure through operational and technological solutions. • Complete the proactive pruning of over 12,000 City -maintained trees throughout the community. • Continue to automate and streamline internal processes, including GIS property updates and development processes. • Take measures to upgrade and replace aging network infrastructure to maintain the City's cybersecurity network posture. Strategic Plan Action Items Managed (Calendar Year) Strategic Plan 1heme: Organizational City Council Agenda Items Actual 6 (2023) Excellence 203 Actual 4 (2024) and Innovation 188 Estimate 1 3 (2025) 140 Target 6 (2026) 150 Purchase Orders Processed 1,007 1,031 1,020 1,030 Pieces of Mail Processed 33,345 31,995 32,000 33,000 Adopted a Balanced On -Time Budget Yes Yes Yes Yes Maintained a 20 Percent Operating Reserve Yes Yes Yes Yes Network Users 318 362 340 340 GIS Tickets 556 536 546 546 Strategic Plan 1heme: Environmental Conservation Trees Pruned 15,953 and Beautification 14,377 1 13,000 13,000 Page 98 of256 THE CITY OF SANTA CLARITA Administrative Services Program Purpose The Administration division sets the City's fiscal policy and provides direct support to the department's four divisions: Clerk and Contract Services, Finance, Special Districts, and Technology Services. In addition, the division plays a pivotal role in preparing the City's annual and mid -year budget. Primary Activities The Administration division oversees overall coordination of administrative activities, employee development, recruitment and training, long-range financial planning, debt management, investment management, support and implementation of community and organizational strategic planning goals, budget monitoring, and responds to the concerns and inquiries of the City Council and City Manager. The division provides fiscal impact data for decision - making and recommends financing alternatives for community capital projects. Other responsibilities include identifying and monitoring legislative activity that has a financial impact on the City. Further, the Administration division prepares for meetings of the Financial Accountability and Audit Panel, conducts the City's Annual Fee Update, manages the annual Cost Allocation Plan, and, as needed, prepares agenda reports for City Council meetings. Account Number: II III Personnel 500101 Regular Employees 519,263 500201 Part -Time Salaries & Wages 58,470 500202 Part -Time Sick Leave Pay 836 500402 Vacation Payout 97,151 501101 Health & Welfare 37,597 501102 Life Insurance 835 501103 Lon -Term Disability Ins 2,542 501104 Medicare 10,785 501105 Worker's Compensation 8,151 501106 PERS 47,676 501107 Deferred Compensation 8,000 501110 Supplemental Health 22,234 501111 EAP 78 501113 1 Wellness Benefit 1,200 Total Personnel 814,818 Operations & Maintenance 510101 Publications & Subscriptions 1,133 510102 Membership & Dues 780 510103 Office Supplies 650 513103 Telephone Utility 2,050 519101 Travel & Training 3,920 519104 Auto Allowance & Mileage 7,062 521 101 Com uter Replacement 5,806 Total O erations & Maintenance Total I 21,401 ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 99 of256 Program Purpose The Clerk and Contract Services division provides centralized administrative services that support City operations, transparency, accountability, and responsible stewardship of public resources. The division oversees procurement and contract administration, risk and self-insurance programs, and Citywide mail and surplus services, while also serving the public through the City Clerk's Office by providing access to public meetings, records, and information. Primary Activities Purchasing and Risk Management staff administer contracts, coordinate procurements in accordance with City policy and applicable law, manage the City's claims and litigation processes, and conduct vendor outreach to promote business opportunities within the City. The division establishes and maintains procurement regulations, policies, and procedures; processes purchase orders; administers the City's Cal Card and Fleet Card programs; and manages vendor code administration. The City Clerk's Office, as the custodian of City records, manages City Council meeting agendas and minutes, policies, and the Municipal Code, and ensures compliance with Fair Political Practices Commission filings. The office assists with recruiting residents for City Council advisory boards, commissions, and committees. As the local elections official, the City Clerk administers municipal elections and qualifies candidates for office. Confidential marriage licenses and civil ceremonies are issued through the City's award -winning City Hall Ceremonies program. Source:Funding 1($5,366,451) IlMllllfi➢IIIIIIIII IIO 1 1 Personnel 500101 Regular Employees 1,456,022 500201 Part -Time Salaries & Wages 144,731 500202 Part -Time Sick Leave Pay 314 500301 Overtime 7,666 500402 Vacation Payout 15,355 500502 Sick Leave Payout 14,113 501101 Health & Welfare 183,288 501102 Life Insurance 2,341 501103 Long -Tenn Disability Ins 5,766 501104 Medicare 27,416 501105 Worker's Compensation 18,148 501106 PERS 137,521 501107 Deferred Compensation 8,513 501110 Supplemental Health 61,350 501111 EAP 309 501113 lWellness Benefit 6,010 Total Personnel 2,088,862 Operations & Maintenance 510101 Publications & Subscriptions 2,000 510102 Membership & Dues 6,225 510103 Office Supplies 38,555 510104 Printing 5,500 510105 Postage 169,270 511101 Special Supplies 53,755 511105 Maintenance Supplies 2,650 512101 Rents/Leases 1,800 512104 Records Storage & Services 900 513103 Telephone Utility 3,175 515102 Claims Payment 80,000 515104 General Liability Reserve 1,658,216 516101 Contractual Services 3,420,826 516102 Professional Services 405,500 516104 Advertising 5,900 516105 Promotion & Publicity 1,900 519101 Travel & Training 24,250 519104 Auto Allowance & Mileage 1,100 519106 Em to ees' Uniform 3,890 521101 Computer Replacement 29,076 521103 Vehicle Replacement 2,924 521104 Insurance Allocation 77,115 Total O erations & Maintenance 5,994,527 Page 100of256 THE CITY OF SANTA CLARITA Administrative Services Program Purpose The Finance division supports the organization, inclusive of all programs and services, through the effective, conservative management of City funds in accordance with Generally Accepted Accounting Principles, the City's investment policy, and state and federal laws. Primary Activities Finance oversees accounting, payroll, treasury, cashiering, debt management, budget management, grants, internal auditing, and financial reporting and forecasting. Funding Source: General Fund ($3,670,859), Vehicle/Equipment Fund 4 III Account Number: 1002100-1002102,I Personnel Replacement 500101 Regular Employees 21047,343 500201 Part -Time Salaries & Wages 93,956 500202 Part-time Sick Leave Pay 5,880 500301 Overtime 2,019 500402 Vacation Payout 51,693 500502 Sick Leave Payout 17,209 501101 Health & Welfare 204,333 501102 Life Insurance 3,144 501103 Lon -Term Disability Ins 7,748 501104 Medicare 36,506 501105 Worker's Compensation 23,795 501106 PERS 196,919 501107 Deferred Compensation 18,250 501110 Supplemental Health 80,656 501111 EAP 326 501113 Wellness Benefit 6,700 Total Personnel 2,796,476 Operations & Maintenance 510101 Publications & Subscriptions 665 510102 Membership & Dues 2,990 510103 Office Supplies 3,360 510104 Printing 7,363 510105 Postage 100 512104 Records Storage & Services 1,000 516101 Contractual Services 223,570 516102 Professional Services 164,567 516132 Credit Card Processing Fee 391,900 518503 Taxes/Licenses/Fees 29,237 519101 Travel & Training 17,116 519104 Auto Allowance & Mileage 100 521101 Computer Replacement 32,415 Total Operations & Maintenance 874,383 Capital Outla 520102 1 Equipment 78,000 520103 Automotive Equipment 568,000 Total Capital Outlay646,00o Total 202&3V&daet m ANNUAL OPERATING BUDGET&CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 101 of256 Program Purpose The Special Districts division enhances the quality of life in Santa Clarita by providing landscaping, quality tree care, and streetlight maintenance within the City. The division is responsible for managing 63 financially independent landscape maintenance zones, a vast urban forest, and a robust streetlight operation. Moreover, the division provides administrative support for several other districts across other departments. Primary Activities Primary activities of the division are to maintain over 2,500 acres of landscape areas, including medians, the paseo system, pedestrian bridges, tunnels, and several parks; oversee all maintenance activities for the City's urban forest, comprised of over 93,000 trees; and oversee the operation of nearly 18,000 streetlights across the City. Additionally, the division is responsible for the preparation of annual assessments and the annexation of properties into existing or newly created landscape or streetlighting districts. Funding I GeneralI AccountStandby Fund 3682406,1402401,4062401,7002407 Personnel 11 1 :I I 1' 1: I'I 1 11 I I I I 1 1' O,($30,000), VC Wastewater ($2,583) 1' ' I ' 1 1' I 1' I 1 ' l l 3672401, 500101 Regular Employees 2,930,429 500106 Certificate Pay 2,880 500201 Part -Time Salaries & Wages 93,103 500202 Part -Time Sick Leave Pay 1,490 500301 Overtime 20,310 500402 Vacation Payout 40,301 500502 Sick Leave Payout 17,233 501101 Health & Welfare 334,315 501102 Life Insurance 4,712 501103 Long -Term Disability Ins 11,604 501104 Medicare 52,589 501105 Worker's Compensation 122,101 501106 PERS 270,666 501107 Deferred Com ensation 25,858 5011101 Supplemental Health 169,874 501111 EAP 533 501113 1 Wellness Benefit 10,962 Total Personnel 4108 960 Operations & Maintenance 510101 Publications & Subscriptions 650 510102 Membership & Dues 1 600 510103 Office Supplies 1,950 510104 Printing/Postage 850 511101 Special Supplies 5,900 511105 Maintenance Supplies 5,400 511107 Small Tools 3,000 512103 Equipment Rental 150 512104 Records Storage & Services 250 513101 Electric Utility 1,772,168 513103 Telephone Utility 22,968 513106 Water Utility 3,948,241 514101 Maintenance & Repairs 1,899,066 516101 Contractual Services 1,754,335 516102 Professional Services 140,526 516104 Advertising 400 516110 Landscape Services 7,328,032 516111 Weed & Pest Control 145,637 516112 Tree Trimming 1,351,890 516113 Reserve Projects 1,741,500 516114 Inspections 144,006 516122 Streetli is Prem/Deductions 250,000 516123 Landscape Maintenance/Supplies 10,000 516125 Property Damage 433,800 516128 Irrigation Control Subscriptions 9,169 516199 Legal Services 5,000 519101 Travel & Training 5,820 519103 Education Reimbursement 1,500 519104 Auto Allowance & Mileage 600 519106 Em to ees' Uniform 9,495 521101 Computer Replacement 53,035 521103 Equipment Replacement 27,878 521104 Insurance Allocation 931,682 720001 Reimbursements to the General Fund 1,209,002 Total Operations & Maintenance Jotal I 1 23 215 500 Page 102of256 THE CITY OF SANTA CLARITA Administrative Services Program Purpose The Technology Services division provides centralized internal services, such as oversight for the City's Electronic Communications Systems, which includes hardware and software, application services, Geographic Information Systems (GIS), network security, and telecommunications. Primary Activities Technology staff proactively manage the overall direction of the City's Electronic Communications Systems; long-range planning; implementation and deployment of organizational technology needs; organizational GIS services; software acquisition and application development; software and hardware training; Helpdesk support; telecommunications; as well as maintaining data integrity, backup of crucial data, and security of the City's network. Funding Source: 1- Account Number: Personnel General Fund ($5,084,447), Technology Replacement 'I 1002200, 1002201,1402200, 7202203 Fund 500101 Regular Employees 2,115,606 500201 Part -Time Salaries & Wages 67,095 500202 Part -Time Sick Leave Pay 171 500301 Overtime 4,228 500402 Vacation Payout 16,761 5005021 Sick Leave Payout 45,559 501101 Health & Welfare 195,489 501102 Life Insurance 3,400 501103 Long -Tenn Disability Ins 8,376 501104 Medicare 37,686 501105 Worker's Compensation 22,980 501106 PERS 194,520 501107 Deferred Compensation 39,513 501110 Supplemental Health 129,875 501111 EAP 334 501113 Wellness Benefit 6,410 Total Personnel 2,888,002 Operations & Maintenance 510102 Membership & Dues 1,765 511101 Special Supplies 3,000 511103 New Personnel Phone 1,600 511105 Maintenance Supplies 162,012 511108 New Personnel Computers 13,210 511109 Computer Software Purchase 5,000 512101 Rents & Leases 7,600 513103 Tele hone Utility 159,276 513105 Cellular Services 9,000 516101 Contractual Services 1,797,918 516102 Professional Services 4,650 516129 Hosted Services 58,410 519101 Travel & Training 48,150 519104 Auto Allowance & Mileage 580 521101 Computer Replacement 31,011 521103 Vehicle Replacement 3,114 521104 Insurance Allocation 134,441 720001 Reimbursements to the General Fund 373 Total Operations & Maintenance 2,441,110 Capital Outla 5201021 Equipment 312,000 Total Ca ital Outlay Total I 312,000 ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 103 of256 THIS PAGE INTENTIONALLY LEFT BLANK Page 104 of256 THE CITY OF SANTA CLARITA Neighborhood Services Neighborhood Services The Neighborhood Services department includes the following programs: Administration, Environmental Services, Facilities, Parks, and Parks Planning and Open Space. Personnel Services $ 13,490,264 Operations & Maintenance 21,078,220 Capital Outlay 287,011 Total Neighborhood Administration $ 818,242 Environmental Services 6,337,729 Facilities Maintenance 13,144,262 Parks 12,035,890 Parks Planning & Open Space 2,519,373 Total Neighborhood A N Parks Planning & ■ Administration Open Space 2% 7% ■ Environmental es ies Maintenance 38% ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 105 of256 ACCOMPLISHMENTS AND GOALS FISCAL YEAR 2025-26 ACCOMPLISHMENTS The following accomplishments were met, in alignment with the City's strategic plan: • The City assumed full ownership of William S. Hart Park, making it the City's 40th park. • Finalized the acquisition of Beale's Cut, a California historical landmark. • The City's $35 million Energy Efficiency Project was completed. • Hosted the 30th Annual River Rally Cleanup, removing nearly 11,000 pounds of trash from the Santa Clara River. • Compiled and submitted an implementation record for CalRecycle review, ensuring adherence to recycling programs. • Completed the annual Asset Condition Report (ACR) inspections to evaluate all City assets, identifying functional deficiencies and safety concerns. • Utilized the ACR to identify projects to enhance amenity functionality and aesthetics, resulting in 12 Capital Improvement Project decision packages. • Opened Pioneer Oil Refinery Park. • Completed a $4.1 million rehabilitation project at Old Orchard Park. • Completed the $1.2 million renovation of the playground at Begonias Lane Park. • Completed the $7 million construction of the Haskell Canyon Bike Park. • Completed annual sport court re -surfacing and playground surfacing roll coats at five parks citywide. • Completed the annual concrete rehabilitation program at six park sites. • Acquired over 2,000 acres of Open Space. FISCAL YEAR 2026-27 GOALS/INITIATIVES The following goals have been set for the department, in alignment with the City's strategic plan: • Focus on proper waste sorting protocols for multi -family sector to improve diversion, reduce contamination, and minimize illegal dumping activity. • Complete public outreach for the design of the storm water capture and infiltration and park improvements at Newhall Park. • Collaborate with volunteer groups to complete six trash clean up events. • Implement a computerized maintenance management system to address aging assets and infrastructure. • Continue rehabilitation efforts at Hart Park, Hart Mansion, and the Ranch House to expand recreational opportunities and functionality. • Begin maintenance operations at The Rink skating facility to support recreational opportunities, as well as support operations at the recently expanded David March Park facility. • Replace four multipurpose fields at Central Park. • Construct a permanent Cricket Pitch at Central Park. • Design a replacement restroom facility for Bouquet Canyon Park. • Complete a playground renovation at Valencia Summit Park. Page 106of256 THE CITY OF SANTA CLARITA Neighborhood Services Strategic Plan Action Items Managed (Calendar Year) Actual 12 (2023) Actual 7 (2024) Estimate 1 8 (2025) Target 1 11 (2026) City Council Agenda Items Strategic Plan 1heme: Organizational Electric Vehicle Charging Sessions 23 Excellence 19,181 35 and Innovation 23,913 21 22,678 26 24,000 Volume Capacity for Storm Water Capture (acre-feet) 57.6 58.7 60 62 Organics Recycling (tons) 30,278 33,670 33,800 35,500 Trash Diversion Rate (Calendar Year) 61% (2023) 60% (2024) 61% (2025) 62% (2026) Open Space Acres Acquired 0 501 2,066 745 Strategic Plan 1heme: Environmental Facilities Work Orders Completed Conservation 4,784 and Beautification 4,421 3,648 4,500 Monthly Park & Playground Inspections Completed 268 370 325 350 Acres of Parks Maintained 436 592 601 601 Sports Fields Maintained 33 35 36 36 ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 107 of256 Program Purpose The Administration division provides administrative support to the department's four divisions: Environmental Services, Facilities, Parks, and Parks Planning and Open Space. The division oversees both short and long-term operations of the Neighborhood Services department to ensure that the expectations of the City's residents and the organization are met. The Administration division assists with goal setting, provides policy direction for the department, and prepares, implements, and monitors the department's annual budget. Primary Activities The Administration division primarily oversees the coordination of administrative activities, employee development, recruitment, training, and the support and implementation of divisional and organizational strategic planning goals, budget monitoring, and special projects. The division assists in implementing activities identified in support of Santa Clarita Pathway Forward. Division staff prepare and manage the department's agenda reports for the City Council and attend all City Council meetings. The division coordinates responses for the City Council and City Manager's Office, prepares correspondence, and works closely with all divisions citywide to ensure the highest level of customer service is provided to both external and internal customers. AccountFunding Source: General Fund II III Personnel 500101 Regular Employees 519,263 500201 Part -Time Salaries & Wages 59,355 500202 Part -Time Sick Leave Pay 1,348 500402 Vacation Payout 43,108 501101 Health & Welfare 37,597 501102 Life Insurance 835 501103 Long- enn Disability Ins 2,542 501104 Medicare 10,110 501105 Worker's Compensation 7,714 501106 PERS 47,077 501107 Deferred Compensation 9,000 501110 Supplemental Health 28,402 501111 EAP 78 501113 1 Wellness Benefit 1,200 Total Personnel 767,629 O erations & Maintenance 510101 Publications & Subscriptions 700 510102 Membership & Dues 2,000 510103 Office Supplies 500 511101 Special Supplies 1,250 513103 Telephone Utility 2,660 516102 Professional Services 28,000 5191011 Travel & Training 2,435 519104 1 Auto Allowance & Mileage 7,262 521101 lCornputer Replacement 5,806 Total O erations & Maintenance TotalI 1 50,613 Page 108of256 THE CITY OF SANTA CLARITA Neighborhood Services Program Purpose The Environmental Services division develops and implements sustainability and pollution prevention programs to ensure the City meets the mandated requirements of the Clean Water Act, the National Pollutant Discharge Elimination System Storm Water permit, and the California Integrated Waste Management Act. Primary Activities Environmental Services enhances community sustainability through programs, events, and public outreach and education. The division ensures compliance with State solid waste regulations by overseeing the City's solid waste franchise agreement and monitoring waste hauler performance. Additional programs support regulatory compliance and community expectations, including the Construction and Demolition Materials Recycling Ordinance, organics recycling, bulky item collection, and household hazardous waste disposal. The division complies with State and Federal stormwater runoff regulations and protects water quality by maintaining catch basins and stormwater treatment devices, inspecting industrial and construction sites, overseeing street -sweeping operations, and implementing infrastructure improvements to prevent pollutants from entering the storm drain system. Funding Source: Stormwater ($4,277,444), DBAA ($335,257), General Fund II($75,480), Miscellaneous Grants :, II I II I. I I I I: 3517209-3517219,3567200,3567220-3567224 Personnel 500101 Regular Employees 1,920,021 500106 Certificate Pay 12,960 500201 Part -Time Salaries & Wages 35,638 500301 Overtime 26,437 500402 Vacation Payout 11,111 500502 Sick Leave Payout 30,588 501101 Health & Welfare 221,412 501102 Life Insurance 3,091 501103 Long -Term Disability Ins 7,605 501104 Medicare 34,988 501105 Worker's Compensation 63,577 501106 PERS 176,974 501107 Deferred Compensation 25,825 501110 n SA 4817 501111 EP 358 501113 1 Wellness Benefit 7,260 Total Personnel 2,720,662 Operations & Maintenance 510101 Publications & Subscriptions 250 510102 Membership & Dues 26,650 510103 Office Supplies 875 510104 Printing 3,800 510105 Postage 500 511101 Special Supplies 48,145 511102 Vehicle Fuel 46,185 511105 IMaintenance Supplies 52,780 512103 Equipment Rental 10,400 512104 Records Storage & Services 50 513101 Electric Utility 19,400 513103 Telephone Utility 8,090 514101 Maintenance & Repairs 84,009 514103 Street Sweeping Services 1,260, 000 514106 Storm Drainage Repairs 40,330 516101 Contractual Services 517,517 516102 Professional Services 202,400 516104 Advertising 16,000 516105 Promotion & Publicity 86,900 516110 Landscape Services 500 516114 inspections 5,000 519101 Travel & Training 18 375 519103 Education Reimbursement 1,000 519104 Auto Allowance & Mdea e 400 519105 Reg 15 Incentives Program 7,500 519106 Em to ees' Uniform 6,300 521101 Computer Replacement 35,126 521103 Vehicle Replacement 7 832 521104 Insurance Allocation 169 853 720001 lReimbursements to the General Fund 894 900 Total O erations & Maintenance 3,571,067 Ca italOutla 520103 Automotive Equipment 46,000 Total Capital Outla TotalI 46.000 ' ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 109 of256 Program Purpose The purpose of the Facilities division is to maintain the City's facilities so they are safe, clean, in optimal working order, and aesthetically pleasing. Keeping the City's facilities open, functional, and operational is essential for the City of Santa Clarita to successfully provide services to the public. Primary Activities The Facilities division is responsible for the maintenance and care of all City facilities, including parks, office buildings, libraries, community centers, Metrolink stations and transfer centers, historical sites, aquatic sites, and multi -use sports facilities like the Santa Clarita Sports Complex and The Cube Ice and Entertainment Center. Division staff perform a variety of building maintenance functions like mechanical, electrical, and plumbing repairs along with regular preventative maintenance. The Division also supports internal staff with furniture construction, room set-ups, painting, and other duties as required. Funding Source: FunI General Fund ($7,547,835), Transit Fund ($1,158,255), Public Library I -Cooper St Parldng 12020-1 Fund Account Number: I Personnel ($419,457), Hart Pa Fund ($381,639), VC Wastewater Standby I' 1007400-1007415, 1307414,IIIII I'II 3097412, I' 7007407 500101 Regular Employees 2,184,736 500106 Certificate Pay 15,120 500201 Part -Time Salaries & Wages 166,584 500202 Part -Time Sick Leave Pay 4,833 500301 Overtime 18,853 500402 Vacation Payout 12,299 500502 Sick Leave Payout 5,082 501101 Health & Welfare 275,696 501102 Life Insurance 13,688 501103 Long -Term Disability Ins 8,683 501104 Medicare 41,348 501105 Worker's Compensation 138,193 501106 PERS 207,711 501107 Deferred Compensation 19,600 501108 Urrem toymeritTaxes 5,000 5011101 Supplemental Health 141,540 5011111 LAP 439 501113 lWellness Benefit 9,440 Total Personnel 3,268,846 Operations & Maintenance 510102 Membership & Dues 1,025 510103 Office Supplies 1,775 511101 Special Supplies 10,443 511102 Vehicle Fuel 4,000 511104 Janitorial Supplies 160,308 511105 Maintenance Supplies 564,206 511107 Small Tools 10,815 512103 Equipment Rental 10,833 513101 Electric Utility 1,712,706 513102 Gas Utility 391,609 513103 Telephone Utility 15,900 513106 Water Utility 67,316 514101 Maintenance & Repair 70,000 516101 Contractual Services 3,104,587 516102 Professional Services 16,309 516110 Landscape Services 13,314 516114Inspections 3,737 516142 Emergency Repairs 388,525 516143 Janitorial Services 1,974,695 518503 Taxes/Licenses/Fees 34,400 519101 Travel & Training 9,145 519104 Auto Allowance & Mileage 1,400 519106 Em to ees' Uniform 23,460 521101 Computer Replacement 43,735 521103 Vehicle Replacement 8,360 521104 Hvsmance Allocation 167,929 720001 Reimbursements to the General Fund 995,733 Total O erations & Maintenance 9,806,266 Ca italOutla 520103 Automotive Equipment 69,150 Total Ca ital Outla Total I 69,150 Page I10of256 THE CITY OF SANTA CLARITA Neighborhood Services ME Program Purpose The Parks division provides high -quality, enjoyable, recreational spaces for the residents of Santa Clarita. The division focuses on the quality, safety, and usability of the City's parks and trails. Primary Activities The Parks division is dedicated to the care and upkeep of the City's 40 park sites comprised of 600 acres and over 44 miles of Class I trails. The division coordinates with recreation programs, special events, and economic development to ensure facilities are ready for public use and scheduled events. The division is also responsible for contract oversight, water conservation optimization measures, and performing specialized maintenance of sports fields. The division focuses on providing high -quality parks and trails that are functional, aesthetically pleasing, and enjoyable to the public. Fund ($177,371), Hart Park Fund ($938,435), GVROS 1($107,678) 3507313,3577312,3677300-3677305,3677307,3677311, 1407300,1407303 Personnel 500101 Regular Employees 3,328,477 500106 Certificate Pay 10 800 500201 Part -Time Salaries & Wages 547,451 500202 Part -Time Sick Leave Pay 10 857 500301 Overtime 23,476 500402 Vacation Payout 8,744 500502 Sick Leave Payout 21,276 501101 Health & Welfare 470,576 501102 Life Insurance 5,362 501103 Long- rmDisabilit Ins 13,220 501104 Medicare 66,449 501105 Worker's Compensation 227,582 501106 PERS 333,615 Deferred Com ensation 26163 Deferred Com ensation 21000 t Su lemental Health 145580 EAP 730 Wellness Benefit 15,430 Total Personnel 5,276,787 Operations & Maintenance 510101 Publications & Subscriptions 250 510102 Membership & Dues 2,445 510103 Office Supplies 3,175 510104 Printing 300 511101 Special Supplies 136,275 511104 Janitorial Supplies 2,068 511105 Maintenance Supplies 172,581 511107 Small Tools 16,250 512103 Equipment Rental 10,650 513101 Electric Utility 5 000 513102 Gas Utility 500 513103 Telephone Utility 18,154 513106 Water Utility 1 111 318 514101 Maintenance & Repairs 113,719 516101 Contractual Services 256,004 516102 Professional Services 23,018 516110 Landscape Services 469,609 516111 Weed & Pest Control 10,703 516112 Tree Trimming 126 350 516123 Landscape Maintenance/Supplies 476,273 516128 Irri ation Control Subscriptions 3,714 516143 Janitorial Services 26,385 518503 Taxes/Licenses/Fees 1,000 519101 Travel & Training 15,669 519104 Auto Allowance & Mileage 400 519106 Em to ees' Uniform 44,025 521101 Computer Replacement 72,714 521103 Equipment Replacement 489,717 521104 Insurance Allocation 298,506 720001 Reimbursements to the General Fund 2 777 299 Total Operations & Maintenance 6,684,071 Ca ialOutla uomoive Equipment 75,032 Total Capital Outlay Total I 75,032 12,035,890 ANNUAL OPERATING BUDGET&CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 111 of256 Program Purpose The Parks Planning and Open Space division focuses on developing a diverse park system, preserving open space areas, and executing land agreements. Primary Activities Division staff works closely with key stakeholders in determining park development needs and focuses on providing park development design and project execution. Open Space staff manages and maintains the City's vast inventory of open space, including providing recreational opportunities, and identifies critical parcels needed to strengthen the buffer around the City. As part of that effort, open space land acquisition is a vital component of the division's work effort. Additionally, the division executes all land agreements for the City. Funding Source: General Fund ($905,776), Open Space Preservation District Fund ' l l Developer Fee FunI$I I ' Tesoro Open Space Fund I ' Account1er: 1007500, 1007503,3067507,3067508,3587501,3707509 Personnel 500101 Regular Employees 1,048,735 500106 Certificate Pay 2,880 500201 Part -Time Salaries & Wages 42,953 500202 Part -Time Sick Leave Pay 673 500301 Overtime 416 500402 Vacation Payout 25,522 500502 Sick Leave Payout 17,763 501101 Health & Welfare 104,886 501102 Life Insurance 1,685 501103 Long -Tenn Disability Ins 4,154 501104 Medicare 18,763 501105 Worker's Compensation 30,849 501106 PERS 96,855 501107 Deferred Compensation 13,850 501110 Supplemental Health 42,813 501111 EAP 164 501113 Wellness Benefit 3,380 Total Personnel 1,456,341 Operations & Maintenance 510101 Publications & Subscriptions 2,300 510102 Membership & Dues 2,200 510103 Office Supplies 450 510105 Postage 100 511101 Special Supplies 9,125 511105 Maintenance Supplies 79,135 511107 Small Tools 3,000 512101 Rents & Leases 8,000 512103 Equipment Rental 8,000 513101 Electric Utility 640 513103 Telephone Utility 7,230 513106 Water Utility 2,000 514101 Maintenance & Repairs 11,765 516101 Contractual Services 197,955 516102 Professional Services 56,050 516115 Open Space Expense 24,500 516123 Landscape Supplies 10,000 518503 Taxes/Licenses/Fees 292,849 519101 Travel & Training 3,390 519104 Auto Allowance & Mileage 1,000 519106 Em to ees' Uniform 2,600 521101 Computer Replacement 16,352 521104 Insurance Allocation 58,325 720001 Reimbursements to the General Fund 169,237 Total Operations & Maintenance 966,203 Capital Outlay 520102 1 Equipment 96,829 Total Capital Outlay TotalI 1 96,829 Page 112of256 THE CITY OF SANTA CLARITA Community Development Community Development The Community Development department includes the following programs: Administration, Building & Safety, Community Preservation, and Planning. BUDGET SUMMARY Personnel Services $ 10,462,170 Operations & Maintenance 6,699,308 DevelopmentTotal Community Administration $ 960,054 Building & Safety 5,451,332 Community Preservation 6,169,911 HOME Administration 9,000 Community Development Block Grant 1,438,453 Planning 3,132,728 DevelopmentTotal Community ■ Planning A Administration 18% 6% 1 Community Development Block Grant 8% ■ HOME Administration 0% ■ Community Preservation 36% ■ Building & Safety 32% ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 113 of256 ACCOMPLISHMENTS AND GOALS FISCAL YEAR 2025-26 ACCOMPLISHMENTS The following accomplishments were met, in alignment with the City's strategic plan: • Staff completed a Request for Proposals (RFP) process to partner with a private developer for a future development on Main Street that will increase the amount of available parking in Old Town Newhall. • Enhanced economic vitality by providing over-the-counter plan review for small residential and commercial construction projects and next -day building inspections for all construction projects. • Continued to facilitate the Community Task Force on Homelessness, and began implementation of the 2025-26 Community Plan to Address Homelessness. • Hosted the 4th Annual Graffiti Removal Day to continue to build awareness related to graffiti in the City through outreach and education. • Hosted a Community Beautification event as a means to promote City services and to encourage resident engagement in neighborhood preservation efforts. • Maintained service excellence through the removal of graffiti within 24 hours of it being reported no less than 99 percent of the time. • Obtained a Southern California Association of Governments grant to fund the creation of the objective standards and has begun working on a set of Santa Clarita-specific standards to guide residential development. • Staff completed an initial review of the Sunridge Development, the City's largest development proposal, and continues to work with the developer to refine the project through evaluation of the traffic study and review of draft Specific Plan documents. • Processed approvals for the Wiley Canyon Project and the Hartwell Mixed -Use Project, and revisions to the Metro Walk Specific Plan area. FISCAL YEAR 2026-27 GOALS/INITIATIVES The following goals have been set for the department, in alignment with the City 's strategic plan: • Review the Old Town Newhall In -Lieu Fee program. • Complete updated parking studies in accordance with Assembly Bill 2097. • Conduct an internal assessment of the City's Permit Center operations, including evaluation of current lobby flow, wait times, staffing workflow, and customer experience, to determine the need and scope for an upgraded lobby check -in management system. • Host at least four off -site pet adoption opportunities, either as standalone events or integrated into existing City - sponsored events, to increase visibility of adoptable animals. • Hire a qualified housing consultant to design and initiate an affordable housing strategy, inclusive of a grant program that leverages Los Angeles County Affordable Housing Solutions Agency funds to incentivize production of affordable housing. • Maintain service excellence through the removal of graffiti within 24 hours of it being reported no less than 99 percent of the time. • Facilitate on -going meetings of the Community Task Force on Homelessness, and complete an evaluation of progress on action items identified in the 2025-26 Community Plan to Address Homelessness. • Prepare Objective Design Standards for Planning Commission review. • Complete and present an inclusionary housing feasibility study to the City Council for review and direction. Page 114of256 THE CITY OF SANTA CLARITA Community Development PERFORMANCE/ACTIVITY MEASURES PERFORMANCE/ACTIVITY FY23-24 FY24-25 FY25-26 Actual Actual Estimate Strategic Plan Action Items Managed (Calendar Year) 5 (2023) 5 (2024) 4 (2025) City Council Agenda Items 27 31 28 Strategic Plan Theme: Planning and Economic Vitality Planning Commission Meetings 9 12 13 Master Case Submittals 252 231 203 Over -the -Counter Approvals Issued 1,395 1,489 1,699 Permit Center Customers Assisted 4,149 4,084 3,969 Building Permits Issued 5,843 6,153 4,438 Strategic Plan Theme: Environmental Conservation and Beautification Total Graffiti Tags Removed 16,027 17,848 18,000 FY 26-27 Target 10 (2026) 28 12 200 1,700 4,050 4,400 18,000 Strategic Plan Theme: Public Safety and Resiliency Building Inspections Performed 37,378 35,677 30,512 30,000 Total Homeless Encampments Abated 105 135 140 140 Total Right -of -Way Removals 9,202 10,702 11,000 11,000 ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 115 of256 ADMINISTRATION Program Purpose The purpose of the Administration division is to oversee the day-to-day operations of the Community Development department and to ensure that the goals of the department are met. The Administration division provides support, coordination, and direction to all divisions in the department, which include Building & Safety, Community Preservation, and Planning. Primary Activities The Administration division provides policy direction for the department, facilitates departmental goals, and is responsible for the preparation, implementation, and monitoring of the department's annual budget. The division coordinates responses to the City Council and City Manager requests and correspondence, and works closely with all divisions to ensure the highest level of customer service is provided to external and internal customers alike. Additionally, the division coordinates and oversees department activities, including training, staff development and recruitment, expenditure and revenue analysis, and special projects. The division's staff also assists in the implementation of Santa Clarita Pathway Forward. Funding Source: General Fund Account Number: 1003000 Personnel 500101 Regular Employees 516,637 500402 Vacation Payout 17,239 500502 Sick Leave Payout 9,016 501101 Health & Welfare 37,597 501102 Life Insurance 831 501103 Long -Tenn Disability Ins 2,046 501104 Medicare 8,769 501105 Worker's Compensation 6,736 501106 PERS 47,436 501107 Deferred Compensation 8,000 501110 Supplemental Health 16,066 501111 EAP 58 501113 1 Wellness Benefit 1,200 Total Personnel 671,631 Operations & Maintenance 510101 Publications & Subscriptions 1,500 510102 Membership & Dues 1,850 510103 Office Supplies 650 511101 Special Supplies 2,200 512104 Records Storage & Services 400 513103 Telephone Utility 2,680 517105 Economic Incentives Program 240,000 519101 Travel & Training 2,500 519104 Auto Allowance & Mileage 7,350 521101 Computer Replacement 5,806 521104 Insurance Allocation 23,487 Total Operations & Maintenance 288,423 Total 2026-27 Budget Administration 960,054 Budget Administration, City Management and Oversight and Management Council Support Special Projects Historic Preservation Page 116of256 THE CITY OF SANTA CLARITA Community Development BUILDING & SAFETY Program Purpose The purpose of the Building & Safety division is to promote public health and safety in residential and commercial buildings and other facilities through the enforcement of construction regulations. The division enforces state construction regulations intended to provide equal access for persons with disabilities and promote energy efficiency and sustainable construction practices. Primary Activities Primary activities of the Building & Safety division include reviewing plans prior to permit issuance to ensure compliance with construction codes, verifying clearances from City departments and outside agencies, collecting fees, issuing building permits, and conducting inspections during construction to ensure projects conform to approved plans. The division maintains records for building permits and plans as required by law, and keeps records of unsafe building conditions and impermitted construction. Building & Safety is committed to providing outreach that helps the public better understand building codes and the permitting process. This includes educating design professionals and builders on the most recent building codes, providing prompt and thorough inspections, and delivering excellent customer service. Additionally, the division continues to offer streamlined online permit processing, allowing for electronic plan submittal, review, permit issuance, inspection scheduling, and tracking. Funding Source: General Fund Account Number: 1003800 Personnel 500101 Regular Employees 3,386,882 500106 Certificate Pay 7,200 500201 Part -Time Salaries & Wages 13,125 500202 Part-time Sick Leave Pay 348 500301 Overtime 8,074 500402 Vacation Payout 8,131 500502 Sick Leave Payout 8,856 501101 Health & Welfare 352,246 501102 Life Insurance 5,453 501103 Long -Tenn Disability Ins 13,326 501104 Medicare 57,657 501105 Worker's Compensation 41,024 501106 PERS 311,711 501107 Deferred Compensation 37,563 501110 Supplemental Health 163,409 501111 EAP 554 501113 lWellness Benefit 11,800 Total Personnel 4,427,358 Operations & Maintenance 510101 Publications & Subscriptions 13,730 510102 Membership & Dues 3,120 510103 Office Supplies 2,550 510104 Printing 6,000 510105 Postage 150 511101 Special Supplies 2,400 512104 Records Storage & Services 1,100 513103 Telephone Utility 9,540 516101 Contractual Services 250,000 516102 Professional Services 23,820 516104 Advertising 750 516141 Industrial Waste 402,000 519101 Travel & Training 10,500 519104 Auto Allowance & Mileage 250 519106 Em to ees' Uniform 4,450 521101 Computer Replacement 55,152 521103 Equipment Replacement 15,340 521104 Insurance Allocation 223,122 Total Operations & Maintenance 1,023,974 Total 2026-27 Budget Building and Safety 5,451,332 Plan Review Building Permit Issuance Building Inspection Permit Center Operations ADA Compliance ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 117 of256 COMMUNITY PRESERVATION Funding Source: General Fund Account Number: 1003200-1003203 Program Purpose The purpose of the Community Preservation division is to preserve, maintain, and improve the appearance, value, and safety of properties and buildings throughout the City. This is achieved through community clean-up events, enforcement of the Santa Clarita Municipal Code and City standards for zoning, property maintenance, building codes, parking, animal welfare, and other regulations. The Housing Program and Graffiti Removal Program are also functions of the Community Preservation division. Primary Activities One of the primary activities of the division is to preserve the high quality of life found in our community by maintaining the integrity, appearance, and value of properties and buildings in the City. Staff responds to citizen inquiries and concerns, by first attempting to educate the residents and, if needed, pursue corrective measures to achieve compliance with the applicable codes. Additional responsibilities of the division include overseeing the Community Development Block Grant Program and HOME Investment Partnership (HOME) Program, administering the City's Sidewalk Vending Program, addressing homeless -related concerns, facilitating the Santa Clarita Community Task Force on Homelessness, administering the annual Animal Care Grant Program, overseeing the annual Manufactured Home Parks Space Rent Adjustment Process, and administering a robust Graffiti Removal Program. The division also oversees and manages the Animal Care and Control Program and Parking Enforcement Program through external contracts. Personnel 500101 Regular Employees 1,906,791 500106 Certificate Pay 3,600 500201 Part -Time Salaries & Wages 132,348 500202 Part -Time Sick Leave Pay 2,675 500301 Overtime 36,717 500402 Vacation Payout 26,503 500502 Sick Leave Payout 3,463 501101 Health & Welfare 223,699 501102 Life Insurance 3,063 501103 Long -Term Disability Ins 7,550 501104 Medicare 34,968 501105 Worker's Compensation 85,318 501106 PERS 176,814 501107 Deferred Compensation 10,844 501110 Supplemental Health 67,064 501111 EAP 356 501113 Wellness Benefit 7,335 Total Personnel 2,729,108 Operations & Maintenance 510102 Membership & Dues 1,000 510103 Office Supplies 1,680 510104 Printing 100 510105 Postage 100 511101 Special Supplies 48,770 513103 Telephone Utility 11,995 514101 Maintenance & Re airs 2,350 516101 Contractual Services 2,016,048 516102 Professional Services 801,627 516105 Promotion & Publicity 10,000 516131 Litter & Debris Removal 200,000 517101 Community Services Grants 50,000 517107 Rewards Program 1,000 519101 Travel & Training 11,910 519106 Em to ees' Uniform 12,577 521101 Computer Replacement 35,486 521103 Equipment Re lacement 66,732 521104 Insurance Allocation 169,428 Total Operations & Maintenance 3,440,803 Total 2026-27 Budget 6,169,911 Community Preservation Code Enforcement Animal Care and Control Parking Enforcement Graffiti Removal Housing Program Community Development Administration Block Grant (CDBG) Homeless Task Force Coordination Page 118of256 THE CITY OF SANTA CLARITA Community Development HOME INVESTMENT PARTNERSHIP Program Purpose The HOME program provided funding exclusively for affordable housing activities for low-income households. The HOME program is no longer offered, but Housing staff continue to manage the remaining active loans based on federal requirements. COMMUNITY DEVELOPMENT BLOCK GRANT Program Purpose Housing staff is responsible for the oversight and administration of the Community Development Block Grant Program, which includes the preparation and implementation of all federally -required program documents. Funding Source: HOME Account Number: 2013300 Operations & Maintenance 516101 lContractual Services 9,000 Total Operations & Maintenance 9,000 Total 2026-27 Budget 9,000 Funding Source: Community Development Block Grant (CDBG) Account Number: 2033301-2033339 Personnel 500101 Regular Employees 171,665 500502 Sick Leave Payout 866 501101 Health & Welfare 20,281 501102 Life Insurance 275 501103 Long -Tenn Disability Ins 680 501104 Medicare 2,824 501105 Worker's Compensation 1,919 501106 PERS 15,810 501107 Deferred Compensation 2,156 501111 EAP 32 501113 Wellness Benefit 665 Total Personnel 217,174 Operations & Maintenance 510103 Office Supplies 200 510104 Printing 100 510105 Postage 100 511101 Special Supplies 500 516101 Contractual Services 1,216,929 516102 Professional Services 850 516104 Adv rising 1,500 519101 Travel & Training 1,000 519104 Auto Allowance & Milea e 100 Total Operations & Maintenance 1,221,279 Total 2026-27 Budget 1,438,453 ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 119 of256 PLANNING Program Purpose The purpose of the Planning division is to manage all planning functions, processes, and projects for the City, working closely with the Planning Commission and City Council to ensure the City's planning goals are met and the General Plan is implemented. The division processes all development projects in accordance with the standards established through the Unified Development Code, prepares potential annexations, prepares environmental analyses per the California Environmental Quality Act, conducts long- range planning projects, which guide future growth and decision making in the Santa Clarita Valley, and prepares and implements various planning guidelines and programs of the City. Primary Activities Primary activities and functions of the division include: reviewing development proposals, preparing plans, reports, and Conditions of Approval, collecting fees, and providing thorough presentations to the Planning Commission and City Council so they may make informed decisions about land use proposals. The division prepares and reviews environmental documents, monitors and comments on Los Angeles County development activity occurring within the City's sphere of influence, and processes annexation requests with the Local Agency Formation Commission (LAFCO). Additionally, Planning staff provide assistance and customer service at the City's Permit Center. Funding Source: General Fund Account Number: 1003100 Personnel 500101 Regular Employees 1,813,319 500201 Part -Time Salaries & Wages 24,693 500202 Part -Time Sick Leave Pay 290 500301 Overtime 1,040 500402 Vacation Payout 25,566 500502 Sick Leave Payout 20,170 501101 Health & Welfare 170,786 501102 Life Insurance 2,917 501103 Long -Term Disability Ins 7,180 501104 Medicare 31,593 501105 Worker's Compensation 20,230 501106 PERS 166,972 501107 Deferred Compensation 25,000 501110 Supplemental Health 101,272 501111 EAP 272 501113 Wellness Benefit 5,600 Total Personnel 2,416,899 Operations & Maintenance 510101 Publications & Subscriptions 800 510102 Membership & Dues 6,095 510103 Office Supplies 2,500 510104 Printing 2,500 510105 Postage 1,200 511101 Special Supplies 1,600 512104 Records Storage & Services 4,500 513103 Telephone Utility 2,200 516101 Contractual Services 473,000 516102 Professional Services 15,000 516103 Annexation Services 20,000 516104 Advertising 9,000 517111 Historic Preservation Grant 25,000 519101 Travel & Training 9,000 519104 Auto Allowance & Mileage 500 521101 Computer Replacement 27,092 521103 Vehicle Replacement 6,238 521104 Insurance Allocation 109,604 Total Operations & Maintenance 715,829 Total 2026-27 Budget Planning Planning Commission General Plan Zoning Development Review Environmental Review Permit Center Operations Annexations 3,132,728 Page 120of256 THE CITY OF SANTA CLARITA Recreation and Community Services Recreation and Community Services 11 The Recreation and Community Services department includes the following programs: Administration, Community Services, and Recreation. Personnel Services $ 14,660,038 Operations,•• ,618 Total Recreation & Community Services $ 22,159,656 Administration Community Services 4,880,161 9,103,053 Recreation 8,176,442 Total Recreation & Community Services $ 22,159,656 ■ Administration 7% ■ Recreation 37%ANOW, . ANNUAL OPERATING BUDGET&CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 121 of256 ACCOMPLISHMENTS AND GOALS FISCAL YEAR 2025-26 ACCOMPLISHMENTS The following accomplishments were met, in alignment with the City's strategic plan: • Completed the final year of the Parks and Recreation 5-Year Plan. • Opened Pioneer Oil Refinery Park after the completion of Phase I construction. • Received historic designation from the California State Historical Resources Commission for La Puerta. • Enhanced intergenerational offerings through the Living Imprint Intergenerational Celebration, Leading Littles program, and water volleyball for seniors and teens. • Expanded Primetime Preschool Early Learners Program at Canyon Country Park. • Launched City's first Girls Flag Football League. • Coordinated reservations, programming and special events at William S. Hart Park including Youth Outdoor Adventure Camp, Barnyard Light Tour, and Community Hikes. FISCAL YEAR 2026-27 GOALS/INITIATIVES The following goals have been set for the department, in alignment with the City's strategic plan: • Open The Rink Sports Pavilion with programs and special events. • Pilot Spanish -language immersion preschool classes for toddlers. • Relaunch the Camp Clarita Counselor -in -Training program for summer 2026. • Increase Camp Clarita enrollment capacity at the Valencia Community Center location. • Actual Actual Estimate Target Strategic Plan Action Items Managed (Calendar Year) 5 (2023) 5 (2024) 5 (2025) F 5 (2026) City Council Agenda Items 5 2 6 5 Strategic Plan 7heme: Community Connections Parks, Recreation and Community Services 7 9 9 9 Commission Agenda Items Community Services Grants Awarded 20 22 20 20 Camp Clarita Registered Participants (Calendar Year) 3,261 (2023) 4,123 (2024) 3,890 4,050 (2026) (2025) Aquatics Programming Foot Traffic (Calendar Year) 167,886 193,059 187,300 195,000 (2023) (2024) (2025) (2026) Contract Classes Offered 1,570 1,569 1,173 1,250 Field and Venue Rentals 10,095 12,523 12,672 13,242 Page 122of256 THE CITY OF SANTA CLARITA Recreation and Community Services Program Purpose The purpose of the Administration division is to oversee the day-to-day operations of the Recreation and Community Services department and to ensure that the goals of the department are met. The Administration division provides support, coordination and direction to all functions and programs throughout the department. Primary Activities The Administration division provides policy direction for the department, facilitates departmental goals, and is tasked with the preparation, implementation, and monitoring of the department's annual budget. The division supports the Parks, Recreation, and Community Services Commission and prepares, reviews, and manages the department's agenda reports for the City Council. The Administration division coordinates responses to City Council and City Manager requests and correspondence, oversees Public Records Requests assigned to the department, and works to ensure the highest level of customer service is provided department -wide to external and internal customers alike. The Administration division coordinates and oversees department activities, including training, staff development and recruitment, expenditure and revenue analysis, and assists in the implementation of the City's Strategic Plan. The division's staff also manages the Community Services and Arts Grants program and administers the operator contract for The Cube Ice & Entertainment Center. Personnel 500101 Regular Employees 617,778 500201 Part -Time Salaries & Wages 33,036 500202 Part -Time Sick Leave Pay 94 500301 Overtime 58 500402 Vacation Payout 18,000 500502 Sick Leave Payout 16,405 501101 Health & Welfare 55,895 501102 Life Insurance 993 501103 Long -Term Disability Ins 3,076 501104 Medicare 11,108 501105 Worker's Compensation 15,585 501106 PERS 56,788 501107 Deferred Compensation 10,500 501110 Supplemental Health 14,563 501111 EAP 98 501113 Wellness Benefit 1,800 Total Personnel 855,777 Operations & Maintenance 510101 Publications & Subscriptions 200 510102 Membership & Dues 2,045 510103 Office Supplies 645 511101 Special Supplies 4,700 511105 Maintenance Supplies 10,400 512104 Records Storage & Services 250 513101 Electric Utility 513,500 513102 Gas Utility 62,000 513103 Telephone Utility 10,391 513106 Water Utility 12,000 516101 Contractual Services 481,057 516102 Professional Services 12,000 516138 Management Fee 100,500 516139 Operating Cost 2,305,283 516140 Revenue Share 120,000 517101 Community Services Grants 200,000 519101 Travel & Training 4,200 519104 Auto Allowance & Mileage 7,250 521101 Computer Replacement 8,708 521104 Insurance Allocation 54,035 720001 L Reimbursements to the General Fund 115,220 lO erations & Maintenance 4,024,384 Aerations ..r. i ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 123 of256 Program Purpose The purpose of the Community Services division is to provide inclusive, accessible, and community -centered programs and services that support residents across all stages of life. The division focuses on enriching lives through educational programming, youth development, community engagement, and support services that strengthen neighborhoods and promote a connected and thriving community. Primary Activities The Community Services division manages the Camp Clarita summer day camp program, a robust contract class program, and comprehensive registration services that support participation across all programs. The division administers a variety of community - based initiatives, including inclusion services, neighborhood engagement efforts, the Drug Free Youth in Santa Clarita Valley program, Youth Employment Services, Teen Diversion Program, and the Primetime Preschool program. Staff also oversee the operation, programming, and reservations for the City's community centers and provide access to cultural and historical resources at Tesoro Adobe Historic Park. Additional responsibilities include coordinating the City's quarterly Seasons brochure, managing the Crossing Guard program, and offering trips and tours that enhance community connection and engagement. Funding ii Account 1005111-1005114, Personnel i•r: 1005300-1005317, 1005101,5, 1005121 1005106, 500101 Regular Employees 2,896,963 500201 Part -Time Salaries & Wages 3,200,855 500202 Part -Time Sick Leave Pay 49,462 501101 Health & Welfare 365,970 501102 Life Insurance 4,655 501103 Long -Term Disability Ins 11,471 501104 Medicare 113,372 501105 Worker's Compensation 77,224 501106 PERS 323,913 501107 Deferred Compensation 29,000 501110 Supplemental Health 131,539 501111 EAP 583 501113 iWellness Benefit 12,000 Total Personnel 7,217,008 Operations & Maintenance 510102 Membership & Dues 700 510103 Office Supplies 4,500 510104 Printing 302,665 511101 Special Supplies 378,160 511105 Maintenance Supplies 1,920 512103 Equipment Rental 7,000 513103 Telephone Utility 2,816 516101 Contractual Services 37,500 516102 Professional Services 1,130,915 516105 Promotion & Publicity 1,000 519104 Auto Allowance & Mileage 13,369 519106 Employees' Uniform 5,500 Total O erations & Maintenance TotalI 1,886,045 9,103,053 Page 124of256 THE CITY OF SANTA CLARITA Recreation and Community Services Program Purpose The purpose of the Recreation division is to provide high -quality recreational opportunities that promote active lifestyles, foster community engagement, and enhance the overall quality of life for residents. Through diverse programming, sports leagues, outdoor experiences, and facility access, the division delivers dynamic and inclusive opportunities that respond to evolving community interests and promote health, wellness, and social connection. Primary Activities The Recreation division manages aquatics programming at multiple pool locations, youth and adult sports leagues and activities, and a variety of outdoor recreation opportunities. The division also oversees specialty amenities such as tennis and pickleball courts, the skate park, Bike Park of Santa Clarita and forthcoming Haskell Canyon Bike Park, archery, and disc golf, along with community -based programs like community hikes and youth outdoor camps. In addition, staff manage the operation, programming, and reservation coordination of William S. Hart Park and facilitate reservations for athletic fields, picnic pavilions, Mitchell River House, The Centre, and park community rooms. The division also administers special event permits and supports drop in recreational programming at the Sports Complex Gymnasium and future Rink Sports Pavilion. Funding Source: General Fund ($7,795,854), Hart Park Fund :0 Account Number: 1005100, 1005104, 1005107-1005110, 1005115,II 1405100 Personnel 500101 Regular Employees 2,782,154 500106 Certificate Pay 4,320 500201 Part -Time Salaries & Wages 2,725,162 500202 Part -Time Sick Leave Pay 30,725 500301 Overtime 7,684 500402 Vacation Payout 41,172 500502 Sick Leave Payout 66,610 501101 Health & Welfare 326,323 501102 Life Insurance 4,534 501103 Long -Term Disability Ins 11,173 501104 Medicare 88,317 501105 Worker's Compensation 97,058 501106 PERS 286,370 501107 Deferred Compensation 32,333 501110 Supplemental Health 72,043 501111 EAP 476 501113 Wellness Benefit 10,800 Total Personnel 6,587,253 Operations & Maintenance 510102 Membership & Dues 2,810 510103 Office Supplies 31276 510104 Printing 2,300 511101 Special Supplies 266,563 511105 Maintenance Supplies 41,589 512104 Records Storage & Services 1,000 513103 Telephone Utility 20,518 516101 Contractual Services 414,881 516102 Professional Services 205,260 518504 Todd Lon shore SCORE 11,000 519101 Travel & Training 20,670 519104 Auto Allowance & Mileage 12,330 519106 Em to ees' Uniform 28,750 521101 Computer Re lacement 104,490 521103 Equipment Replacement 19,165 521104 Insurance Allocation 420,174 720001 Reimbursements to the General Fund 14,413 Total Operations & Maintenance Total I 1,589,189 ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 125 of256 THIS PAGE INTENTIONALLY LEFT BLANK Page 126 of256 THE CITY OF SANTA CLARITA Public Works Public Works The Public Works department includes the following programs: Administration, Capital Improvement Projects Administration, Engineering Services, General Services, and Traffic and Transportation Planning. Personnel Services $ 14,639,472 Operations & Maintenance 10,013,664 Capital Outlay 269,000 Total Public Works $ 24,922,136 Administration $ 1,158,830 Capital Improvement Projects Administration 4,076,183 Engineering Services 3,410,163 General Services 10,161,100 Traffic and Transportation Planning 6,115,860 Total Public Works $ 24,922,136 ■ Traffic and Transportation Pla ■ General Sc. 41% ■ Administration 4% 0 Capital Improvement Projects Wministration 16% ■ Engineering Services 14% ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 127 of256 ACCOMPLISHMENTS AND GOALS FISCAL YEAR 2025-26 ACCOMPLISHMENTS The following accomplishments were met, in alignment with the City's strategic plan: • Prepared, implemented, and monitored the Public Works department annual budget of $23,825,610 and the Capital Improvement Program annual budget of $81,507,328. • Completed construction of the 2024-25 Overlay and Slurry Seal Program. • Completed construction of the 2024-25 Citywide Thoroughfare Median Refurbishment, Plum Canyon Road. • Completed design of the 2025-26 Overlay and Slurry Seal Program. • Completed design of the 2025-26 Federal Circulation Improvement Program. • Completed design of the Safe Routes to School improvements. • Coordinated with a developer to complete construction of the Copper Hill Bridge Widening. • Completed construction of the 2025-26 Concrete Rehabilitation Program. • Continued maintenance of the City's fleet by completing inspections and repairs of vehicles and equipment. • Provided critical support in response to emergency activities. • Completed the 2024-25 Signalized Intersection Improvement Program. • Completed design of the 2025-26 Signalized Intersection Improvement Program. • Completed the 2025-26 Battery Backup Systems Upgrades. • Completed installation of the dynamic U-turn at Bouquet Canyon Road and Newhall Ranch Road. • Constructed the City's first rumble strip traffic control system. • Completed eight signal modifications at various intersections to enhance safety and improve traffic circulation. • Continued administration of the Traffic Safety Team. FISCAL YEAR 2026-27 GOALS/INITIATIVES The following goals have been set for the department, in alignment with the City's strategic plan: • Complete construction of the Vista Canyon Bridge. • Complete construction of The Rink Sports Pavilion. • Complete construction of the Citrus Building Tenant Improvements. • Complete construction of Via Princessa Park, Phase I and design of Phase II. • Complete construction of the Circulation Improvements on Valencia Boulevard at McBean Parkway. • Complete construction of the McBean Parkway Realignment project. • Complete construction of the 2025-26 Overlay and Slurry Seal Program. • Complete conceptual design of the Newhall Park Improvements. • Complete conceptual design of the Newhall Avenue Railroad Safety Improvements. • Coordinate with the developer to complete construction of the Bouquet Canyon Road Realignment. • Complete Citywide sidewalk inspections and construction for the 2026-27 Concrete Rehabilitation Program. • Continue maintenance of the City's fleet by completing inspections and repairs of vehicles and equipment. • Complete design and construction of the 2026-27 Battery Backup Systems Upgrades. • Complete design and construction of the 2026-27 Signalized Intersection Improvement Program. • Continue administration of the Traffic Safety Team. • Begin updating the City's Non -Motorized Transportation Plan. Page 128of256 THE CITY OF SANTA CLARITA Public Works Strategic Plan Action Items Managed (Calendar Year) Actual 21 (2023) Actual 21 (2024) Estimate 20 (2025) Target 20 (2026) City Council Agenda Items Strategic Plan Theme: Sustainable Design Projects Completed 41 Public 9 37 Infrastructure 6 35 10 40 10 Construction Projects Completed 11 14 11 12 Grading Inspections Completed 1,412 1,437 960 1,270 Right of Way/Transportation/RV Permits Issued 1,557 1,221 1,415 1,398 Pothole Repairs 1,651 1,379 1,763 1,598 Sidewalk Repairs 1,184 923 989 1,032 Traffic Sign Repairs 2,601 1,409 1,408 1,806 Traffic Signals Maintained Strategic ' Public Works Inspections Completed 204 5,038 207 Resiliency 3,793 208 4,506 214 4,446 Vehicle Collision Rate Change -6.3% -3.7% 0% -2% ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 129 of256 Program Purpose The purpose of the Administration division is to oversee the day-to-day operations of the Public Works department and to ensure that the goals of the department are met. The mission of the department is to provide responsive, effective, and efficient customer service to ensure a sustainable quality of life for Santa Clarita's residents. The Administration division provides support and direction to all divisions in the department, including Capital Improvement Projects, Engineering Services, General Services, and Traffic and Transportation Planning. Primary Activities The Administration division facilitates departmental goals, provides policy direction for the department, coordinates responses to City Council and City Manager requests, and works closely with all divisions to ensure the highest level of customer service is provided to external and internal customers. Administration is also tasked with the preparation, implementation, and monitoring of the department's annual budget and the City's Capital Improvement Program. FundingI I Account Number: 1004000 Personnel 500101 Regular Employees 800,798 500201 Part -Time Salaries & Wages 91,085 500202 Part -Time Sick Leave Pay 3,844 500301 Overtime 520 500502 Sick Leave Payout 2,871 501101 Health & Welfare 61,995 501102 Life Insurance 1,288 501103 Long -Tenn Disability Ins 3,652 501104 Medicare 14,096 501105 Worker's Compensation 10,465 501106 PERS 73,553 501107 Deferred Compensation 12,000 501111 EAP 127 501113 1 Wellness Benefit 2,000 Total Personnel 1,078,294 Operations & Maintenance 510101 Publications & Subscriptions 460 510102 Membership & Dues 2,355 510103 Office Supplies 885 510104 Printing 100 510105 Postage 50 511101 Special Supplies 3,000 513103 Telephone Utility 4,000 519101 Travel &Training 8,520 519104 Auto Allowance & Mileage 150 521101 Computer Replacement 9,676 521104 Insurance Allocation 51,340 Total Operations & Maintenance Total I 1 80,536 I Page 130of256 THE CITY OF SANTA CLARITA Public Works CAPITAL IMPROVEMENT PROJECTS (ADMINISTRATION) Program Purpose The mission of the Capital Improvement Projects (CIP) division is to construct quality infrastructure, municipal buildings, facilities, trails, and parks improvements. These projects have a direct, positive impact on the quality of life for the residents of Santa Clarita and help maintain the City's image as a desirable place to live and work, aiding in the attraction of residents and businesses. Primary Activities Primary activities of the CIP division include managing the design, contract administration, and construction for all City -funded infrastructure projects, municipal buildings, facilities, trails, and parks improvements. These projects help meet the transportation, recreation, and safety needs of our community, and align with Santa Clarita Pathway Forward. Funding Source: General Fund ($4,039,839), Gas Tax Fund ($20,492), 1 1004200,2304202,2334203 Personnel 500101 Regular Employees 2,556,131 500106 Certificate Pay 1,440 500301 Overtime 6,760 500402 Vacation Payout 98,567 500502 Sick Leave Payout 61,604 501101 Health & Welfare 316,808 501102 Life Insurance 4,112 501103 Long -Tenn Disability Ins 10,122 501104 Medicare 45,450 501105 Worker's Compensation 31,187 501106 PERS 235,505 501107 Deferred Compensation 49,443 501110 Supplemental Health 130,972 501111 EAP 561 501113 Wellness Benefit 11,238 Total Personnel 3,559,900 Operations & Maintenance 510101 Publications & Subscriptions 2,065 510102 Membership & Dues 6,800 510103 Office Supplies 2,500 510104 Printing 400 510105 Postage 200 511101 Special Supplies 3,700 512104 Records Storage & Services 3,000 513103 Telephone Utility 3,280 516101 Contractual Services 60,000 519101 Travel & Training 8,100 519104 Auto Allowance & Mileage 1,000 519106 Em to ees' Uniform 2,506 521101 Computer Replacement 55,820 521103 Equipment Replacement 3,200 521104 Insurance Allocation 347,368 720001 Reimbursements to the General Fund 16,344 Total 012erations & Maintenance Total I4,076,183 516,283 ANNUAL OPERATING BUDGET&CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 131 of256 Program Purpose The Engineering Services division is responsible for enforcing City codes and standards for grading, land subdivision, and construction of public infrastructure for new development projects. The division's focus is to ensure public safety during construction and adequate future maintenance of new City -owned infrastructure such as streets, storm drains, sanitary sewers, and other public improvements. Engineering Services also regulates construction and related activities conducted in the public right-of-way by utility companies and developers to ensure projects are completed in a safe manner, while preserving the integrity of City streets and other public infrastructure. Primary Activities Engineering staff review and approve construction plans for new streets, sanitary sewers, storm drains, and related engineering improvements. Staff at the City's Permit Center administer permits to contractors, developers, and local utility companies for grading and/or construction and maintenance of infrastructure located in the public right- of-way. City inspectors conduct frequent inspections during construction and grading operations to ensure applicable standards are met for dust control, drainage, and other public safety considerations. Funding1 I Account Number: II- II Personnel 500101 Regular Employees 21176,926 500106 Certificate Pay 1,440 500301 Overtime 216,323 500402 Vacation Payout 23,774 500502 Sick Leave Payout 26,782 501101 Health & Welfare 194,574 501102 Life Insurance 3,501 501103 Long -Term Disability Ins 8,621 501104 Medicare 40,360 501105 Worker's Compensation 33,861 501106 PERS 200,122 501107 Deferred Compensation 37,775 501110 Supplemental Health 129,674 501111 EAP 310 501113 lWellness Benefit 6,380 Total Personnel 3,100,422 Operations & Maintenance 510101 Publications & Subscriptions 355 510102 Membership & Dues 3,151 510103 Office Supplies 833 510104 Printing 200 510105 Postage 100 511101 Special Supplies 4,581 512104 Records Storage & Services 3,667 513103 Tele one Utility 7,730 516101 Contractual Services 106,000 519101 Travel & Training 2,400 519104 Auto Allowance & Mileage 300 519106 Em to ees' Uniform 2,800 521101 Computer Replacement 30,866 521103 Equipment Replacement 8,955 521104 Insurance Allocation 137,803 Total O erations & Maintenance TotalI 1 309,741 3,410,163 Page 132of256 THE CITY OF SANTA CLARITA Public Works Program Purpose The General Services division provides safe, clean streets, public right-of-ways, alleys, and easements. The division is responsible for the maintenance of all City streets, which includes over 1,300 lane miles, and the City's fleet of over 370 vehicles and equipment, with a focus on clean energy fuel. Primary Activities In addition to the responsibilities listed above, primary activities of the General Services division include performing work and inspections for the annual Sidewalk Concrete Rehabilitation project, maintaining street signage, repairing potholes, and refurbishing lane line striping. The division also assists with as -needed road closures, City events, and emergencies. The General Services division implements preventative maintenance measures and responds to maintenance requests in the public right-of-way to keep our City safe and clean. Funding Source: General Fund ($2,954,903), Gas Tax ($7,206,19104� Account Number: Personnel 114II 11• I 1• 0• 500101 Regular Employees 2,985,091 500106 Certificate Pay 48,960 500201 Part -Time Salaries & Wages 256,777 500202 Part -Time Sick Leave Pay 5,449 500301 Overtime 84,286 500402 Vacation Payout 26,352 500502 Sick Leave Payout 9,213 501101 Health & Welfare 379,999 501102 Life Insurance 4,808 501103 Long -Term Disability Ins 11,848 501104 Medicare 58,076 501105 Worker's Compensation 192,424 501106 PERS 287,090 501107 Deferred Compensation 40,350 501110 Su lementalHealth 189,996 501111 EAP 591 501113 lWelhiess Benefit 12,560 Total Personnel 4,593,869 Operations & Maintenance 510101 Publications & Subscriptions 8,860 510102 Membership & Dues 2,246 510103 Office Supplies 3,050 511101 Special Supplies 36,539 511102 Vehicle Fuel 619,467 511105 Maintenance Supplies 486,912 511107 Small Tools 9,600 511110 Striping Supplies 57,000 511111 Asphalt Supplies 87,300 511112 Concrete Supplies 75,650 512103 Equipment Rental 12,400 513103 Telephone Utili 16,179 514104 Bridge Maintenance 2,500 514105 Curb & Sidewalk 19,650 514108 Traffic Signs & Markings 162,650 516101 Contractual Services 155,296 516111 Weed & Pest Control 18,000 516125 Pro ei Damage 30,000 518503 Taxes/Licenses/Fees 3,500 519101 Travel & Training 9,550 519103 Education Reimbursement 2,300 519104 Auto Allowance & Mileage 140 519106 Em to ees' Uniform 34,310 521101 ComputerReplacement 58,829 521103 E ui ment R lacement 95,511 521104 Insurance Allocation 806,653 7200011 Reimbursements to the General Fund 2,484,140 Total O eraIns & Maintenance 5,298,232 Ca italOutla 520103 1 Automotive Equipment 269,000 Total Ca ital Outla 269 000 Total I 10,161,100 ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 133 of256 TRAFFIC AND TRANSPORTATION PLANNING Program Purpose The mission of the Traffic and Transportation Planning division is to plan, manage, and maintain a safe, effective, and efficient transportation network that enhances mobility for all users. The division is responsible for ensuring that future transportation needs are met through the implementation of the Circulation Element of the City's General Plan, Local Roadway Safety Plan, and the Non -Motorized Transportation Plan. Traffic and Transportation Planning also provides the technical guidance necessary to maintain the City's traffic infrastructure. Primary Activities Traffic and Transportation Planning staff forecast future transportation needs, design and construct intersection and roadway modifications, maintain traffic signal operations and technology infrastructure, review development proposals and traffic studies, and administer traffic safety programs. The division works to improve the City's traffic and circulation patterns and develops plans to address long-range circulation needs. Funding I II 1 IStreetlight 1: 1 Bridge & Thoroughfare1 I 1 1 1004400,2304401,3544402,4514403,4524404,4534405, II Personnel 500101 Regular Employees 1,794,866 500301 Overtime 10,112 500402 Vacation Payout 10,763 500502 Sick Leave Payout 19,411 501101 Health & Welfare 150,047 501102 Life Insurance 2,885 501103 Long -Term Disability Ins 7,106 501104 Medicare 30,021 501105 Worker's Compensation 21,704 501106 PERS 164,936 501107 Deferred Compensation 23,850 5011101 Supplemental Health 66,128 501111 EAP 239 501113 1 Wellness Benefit 4,920 Total Personnel 2,306,988 Operations & Maintenance 510101 Publications & Subscriptions 500 510102 Membership & Dues 4,791 510103 Office Supplies 1,200 510104 Printing 500 510105 Postage 200 511101 Special Supplies 6,234 512104 Records Storage & Services 200 513101 Electric Utility 400,000 513103 Telephone Utility 16,600 514107 Traffic Signal Maintenance 980,400 516101 Contractual Services 774,428 516104 Advertising 200 516114Inspections 10,000 516125 Property Damage 200,000 519101 Travel & Training 7,967 519104 Auto Allowance & Mileage 1,000 521101 Computer Replacement 23,804 521103 Equipment Relacement 31,155 521104 Insurance Allocation 143,338 530102 Interest 1,016,412 720001 lReirnbursements to the General Fund 189,943 Total Operations & Maintenance TotalI 1 3,808,872 :11 Page 134of256 THE CITY OF SANTA CLARITA Human Resources and Library Services Human Resources and Library Services The Human Resources and Library Services department includes the following programs: Administration, Human Resources, and Public Library. Personnel Services $ 9,130,246 Operations & Maintenance 3,304,739 Capital Outlay 150,000 Total Human Resources & Library Services $ 12,S84,98S Administration $ 495,474 Human Resources 2,353,666 Public Library 9,735,845 Total Human ' 12,584,985 ■ Administration 4% ■ Public Library 77% ■ Human Resources '9% ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 135 of256 ACCOMPLISHMENTS AND GOALS I11Usy.1WdW.1IU4W1101WIN 161 The following accomplishments were met, in alignment with the City's strategic plan: • Integrated training on the seven Individual Development Plan steps into all applicable training sessions to support staff. • Launched the mobile library and coordinated new programming schedules for stops and pop-up events. • Continued the preservation of the Perkins Collection's rare books and fragile materials. • Launched the mobile library and coordinated new programming schedules for stops and pop-up events. FISCAL YEAR 2026-27 GOALS/INITIATIVES The following goals have been set for the department, in alignment with the City's strategic plan: • Identify succession planning tools and criteria, evaluate institutional knowledge transfer practices, and review employee feedback to identify workforce needs. • Review current strategies and materials used to attract and retain employees to identify gaps and opportunities for improvement. • Complete research and assessment of onboarding and employee programs to evaluate alignment with City values, effectiveness, gaps, and best practices for both new and existing employees. • Continue development of operational procedures for the management of Hart Museum, including visitor guidelines and a social media program to engage the public. • Utilize aggregate data to identify trends and preferences of existing Library users and establish collection and programming focus areas. • Begin the design and planning phase for the permanent Archives space, including layout refinements, specifications, shelving/storage needs, and environmental requirements. • Continue development of operational procedures for the management of Hart Museum, including visitor guidelines and a social media program to engage the public. PERFORMANCEACTIVITY MEASURES Actual Actual Estimate Target Strategic Plan Action Items Managed (Calendar Year) 11 (2023) 6 (2024) 3 (2025) 7 (2026) City Council Agenda Items 4 5 3 4 Strategic Plan Theme: Attendance for Library Programs Community Connections 43,989 38,003 46,099 44,000 Library Items in Circulation 1 million 1.1 million 1.2 million 1.3 million Number of Passports Processed 7,074 6,697 6,600 6,750 Strategic Plan Theme: Organizational Excellence and Innovation Regular Recruitments 95 80 92 90 City-wide Trainings Offered 130 150 120 155 Education Reimbursement Participants 26 23 31 30 Page 136of256 THE CITY OF SANTA CLARITA Human Resources and Library Services Program Purpose The purpose of the Administration division is to oversee the day-to-day operations of the Human Resources and Library Services department and to ensure that the goals of the department are met. The Administration division provides support, coordination, and direction to the divisions in the department, which include Human Resources and the Santa Clarita Public Library. Primary Activities The Administration division provides policy direction for the department and facilitates department goals. The division works closely with all divisions to ensure the highest level of customer service is provided to external and internal customers alike. Responsibilities also include the development, administration, and tracking of the department budget, strategic planning, and assisting in the implementation of Santa Clarita Pathway Forward. Administration staff work closely with all divisions to provide general administrative and analytical support. n,Source: GeneralFund Account Number: II:III Personnel 500101 Regular Employees 347,828 500201 Part -Time Salaries & Wages 20,617 500202 Part -Time Sick Leave Pay 184 500402 Vacation Payout 6,140 500502 Sick Leave Payout 7,424 501101 Health & Welfare 32,316 501102 Life Insurance 570 501103 Long -Term Disability Ins 1,402 501104 Medicare 6,253 501105 Worker's Compensation 5,154 501106 PERS 32,007 501107 Deferred Compensation 61200 501110 Supplemental Health 8,521 501111 EAP 48 501113 1 Wellness Benefit 1,080 Total Personnel 475,743 Operations & Maintenance 510101 Publications & Subscriptions 846 510102 Membership & Dues 730 510103 Office Supplies 750 511101 Special Supplies 1,250 512104 Records Storage & Services 250 513103 Telephone Utility 2,079 el & Training2,700 Allowance & Milea e 7,062 MQperlafi.ns uter Re lacement 4,064 &Maintenance Total I 19,731 ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 137 of256 Program Purpose Human Resources provides and manages programs to attract, develop, support, and motivate employees in alignment with the City's philosophy and goals. The division also promotes employee safety and wellness. Primary Activities The Human Resources division is responsible for managing and developing effective recruitment strategies to ensure the hiring of employees who are knowledgeable, competent, and reflect the values of the City's philosophy. Human Resources also manages and continues to expand a comprehensive training and development program designed to improve competencies, motivate, and retain employees. The division is responsible for administering compensation, benefits, retirement, and workers' compensation plans; maintaining and updating the classification plan and salary schedule; overseeing the City's personnel rules and policies, including advising employees on these rules and policies; and managing WorkWell, the City's employee health and wellness program. Human Resources is also responsible for Risk Management, which facilitates employee safety and coordinates employee incident reporting. Funding 1($2,081,319), Self Insurance Account1' 1008100, Personnel Fund ($272,347) 500101 Regular Employees 1,379,362 500201 Part -Time Salaries & Wages 103,161 500202 Part -Time Sick Leave Pay 1,604 500402 Vacation Payout 14,726 500502 Sick Leave Payout 8,418 501101 Health & Welfare 140,288 501102 Life Insurance 2,218 501103 Long -Term Disability Ins 5,462 501104 Medicare 25,109 501105 Worker's Compensation 16,442 501106 PERS 129,731 501107 Deferred Com ensation 15,250 501110 Supplemental Health 68,567 501111 EAP 224 501113 1 Wellness Benefit 4,600 Total Personnel 1,915,160 Operations & Maintenance 510101 Publications & Subscriptions 2,610 510102 Membership & Dues 3,125 510103 Office Supplies 3,930 510105 Postage 200 511101 Special Supplies 23,600 511113 Workwell 20,000 512104 Records Storage & Services 1,600 513103 Tele one Utility 1,100 513107 Fleet Navi Services 59,913 515103 Employee Safety 35,191 516101 Contractual Services 40,000 516102 Professional Services 76,186 516104 Advertising 6,100 516105 Promotion & Publicity 11,100 516133 Fingerprinting 28,432 519101 Travel & Training 15,500 519103 Education Reimbursement 57,410 519107 Citywide Training 30,255 521101 Computer Replacement 22,254 Total Operations & Maintenance Total1 438,506 Page 138of256 THE CITY OF SANTA CLARITA Human Resources and Library Services Program Purpose The Santa Clarita Public Library plays an important role in educating children, promoting a lifelong love of reading, and serving as a central community gathering place. The Library provides access to a wide variety of services, information, and resources that help improve literacy, enhance cultural awareness, and develop an informed citizenry. Primary Activities The Library consists of three local branches, encompassing nearly 71,000 square feet. The library branches provide patrons and online users with access to an increasing number of books, media, and digital content. Services available include an online library catalog, public computers, free Wi-Fi Internet access, programs for all ages, photocopiers, passport processing, local history archives, and public meeting rooms. The SCPL also operates and maintains the William S. Hart Museum and its associated archives, providing public tours, managing historical collections, and supporting educational programming that highlights regional history, alongside ongoing efforts to foster partnerships and community involvement. Funding Source: Public Library Fund piber:3098200-3098205,3098301 500201 Part -Time Salaries & Wages 1,050,602 500202 Part -Time Sick Leave Pay 21,148 500301 Overtime 4,777 500402 Vacation Payout 7,164 500502 Sick Leave Payout 17,497 501101 Health & Welfare 515,604 501102 Life Insurance 6,983 501103 Long -Term Disability Ins 17,204 501104 Medicare 88,393 501105 Worker's Compensation 55,873 501106 PERS 436,472 501107 Deferred Compensation 26,967 501108 Unemployment Taxes 2,500 501110 Supplemental Health 131,052 501111 EAP 815 501113 Wellness Benefit 16,920 Total Personnel 6,739,343 Operations & Maintenance 510101 Publications & Subscriptions 35,482 510102 Membership & Dues 21,474 510103 Office Supplies 11,582 510105 Postage 100 511101 S ecial Supplies 116,208 511105 Maintenance Supplies 58,769 511120 Books and Materials 429,654 511121 Digital Materials 470,999 511122 Databases 163,847 513103 Telephone Utility 23,430 516101 Contractual Services 391,432 516102 Professional Services 12,204 516135 Passport Services 28,000 519101 Travel & Training 41,500 519104 Auto Allowance & Mileage 4,935 519106 Em to ees' Uniform 1,500 521101 Computer Replacement 81,094 521104 Insurance Allocation 328,029 720001 lReimbursements to the General Fund 626,273 Total Operations & Maintenance 2,846,502 Capital Outla 520102 Equipment 150,000 Total Capital Outlay 150,000 ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 139 of256 THIS PAGE INTENTIONALLY LEFT BLANK Page 140 of 256 THE CITY OF SANTA CLARITA Economic Development Economic Development The Economic Development department includes the following programs: Administration, Economic Development, Arts and Events, and Transit. GET SUMM Personnel Services $ 6,433,814 Operations & Maintenance 37,655,887 Capital Outlay 7,252,418 Total Economic 1 ' Administration Economic Development Arts and Events Transit 84% ■ Economic 0 Administration Development 2% 5% $ ■ Arts and Events 1% 892,633 2,762,029 4,367,409 43,320,048 ANNUAL OPERATING BUDGET&CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 141 of256 ACCOMPLISHMENTS AND GOALS FISCAL YEAR 2025-26 ACCOMPLISHMENTS The following accomplishments were met, in alignment with the City's strategic plan: • City staff collaborated with the Santa Clarita Valley Economic Development Corporation on business attraction and expansion efforts - retaining 526 jobs and creating 340 new jobs. • Continued relationship building with studios and film ranch partners through regular communication, industry trade shows, and promotion of the City's Film Incentive Program. • Partnerships with key local business organizations led to the delivery of over 430 educational workshops and coordinated promotion of business resources, including SizeUp Santa Clarita to support local businesses and entrepreneurs. • Produced the 30th Anniversary of the Cowboy Festival. • Produced the 35th Annual Concerts in the Park. • Presented the culmination report of the Arts Master Plan approved in 2016. • Produced the 4th Annual Business for Artist Conference. • Produced Make a Difference Day, with 22 project opportunities for volunteers. • Took delivery of the City's first hydrogen -powered buses. • Launched the new Santa Clarita Connect App which allows riders to book Dial -a -Ride, Access, or GO! Santa Clarita trips on the same app. • Completed Phase V of the Bus Stop Improvement Project with improved access and replaced amenities at 25 buses stops throughout the City. FISCAL YEAR 2026-27 GOALS/INITIATIVES The following goals have been set for the department, in alignment with the City's strategic plan: • Collaborate with the Santa Clarita Valley Economic Development Corporation to bring new businesses and high - quality jobs to Santa Clarita and retain existing businesses. • Enhance business support services by increasing visibility, improving access to resources and expanding technical assistance. • Advance the City's Film office by streamlining permitting, promoting unique locations and fostering industry relationships to attract and retain film production. • Strengthen partners that attract and retain tourism generating events. • Standardize and enhance the City's sponsorship Program by developing consistent program materials and processes that improve clarity and sponsor engagement. • Complete a five-year strategic plan for City Events. • Begin implementation of the Arts Master Plan 2035: Vision and Action. • Complete construction and commission of a hydrogen production and fueling station at the Transit Maintenance Facility. • Begin accepting credit cards as fare payment on board all Santa Clarita Transit buses. Page 142of256 THE CITY OF SANTA CLARITA Economic Development . Actual Actual Estimate Target Strategic Plan Action Items Managed (Calendar Year) 9 (2023) 8 (2024) 8 (2025) 12 (2026) City Council Agenda Items 23 17 16 15 Strategic Plan Theme: Productions at The Main Community Connections 16 20 22 22 Event Attendance 120,200 121,600 125,000 130,000 Volunteer Hours Coordinated (Calendar Year) 37,700 (2023) 39,131 39,413 40,000 Strategic Plan Theme: Planning (2024) Economic Vitality (2025) (2026) Sponsorship Revenues and $465,366 $437,629 $470,000 $364,400 Hotel Occupancy Average Rate 81.1% 81% 78% 80% Business Count (FY Average) 10,206 10,719 11,100 11,535 Film Permits Issued 366 376 375 400 Transit Passenger Ridership 2,066,662 1 2,551,075 1 2,510,810 1 2,561,000 Fixed Route On -Time Performance 89% 90% 86% 90% Demand Response On -Time Performance 92% 93% 89% 90% ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 143 of256 Program Purpose The purpose of the Administration division is to oversee the day-to-day operations of the Economic Development department and to ensure that the goals of the department are met. The Administration division provides support, coordination, and direction to all divisions in the department, which includes Economic Development, Arts and Events, and Transit. Primary Activities The Administration division provides policy direction for the department, facilitates departmental goals, and is tasked with the preparation, implementation, and monitoring of the department's annual budget. Division staff prepares, reviews, and manages the department's agenda reports for the City Council, and attends all City Council meetings. The Administration division coordinates responses to City Council and City Manager requests and correspondence and works to ensure the highest level of customer service is provided department - wide to external and internal customers. The Administration division coordinates and oversees department activities, including training, staff development and recruitment, expenditure and revenue analysis, and special projects. The division's staff also assists in the implementation of the City's Strategic Plan. Funding I I Account Number: 1001010 Personnel 500101 Regular Employees 535,035 500201 Part -Time Salaries & Wages 25,674 500402 Vacation Payout 1,932 500502 Sick Leave Payout 11,684 501101 Health & Welfare 37,597 501102 Life Insurance 861 501103 Long -Term Disability Ins 2,119 501104 Medicare 8,990 501105 Worker's Compensation 6,836 501106 PERS 49,119 501107 Deferred Compensation 10,000 501111 EAP 67 501113 Wellness Benefit 1,200 Total Personnel 691,114 Operations & Maintenance 510101 Publications & Subscriptions 300 510102 Membership & Dues 320 510103 Office Supplies 500 510105 Postage 100 511101 Special Supplies 4,389 513103 Telephone Utility 2,680 516102 Professional Services 150,000 519101 Travel & Training 3,150 519104 Auto Allowance & Mileage 7,350 521101 Computer Replacement 5,806 521104 Insurance Allocation 26,924 rations erations & Maintenance 201,519 0 MCI Ae1 Page 144of256 THE CITY OF SANTA CLARITA Economic Development Program Purpose The purpose of the Economic Development division is to promote the economic growth of the City. This is achieved by encouraging and fostering responsible economic development opportunities that result in a jobs/housing balance that is established through high - quality employment opportunities for residents and a diverse and strong economic base through the attraction and retention of increased sales tax -generating businesses, including restaurants and retail and economic wealth by attracting external monies to the local economy through film, sponsorship, and tourism promotion and activities. Primary Activities The primary activities of the Economic Development division include marketing and promoting the City as a premier location to visit, conduct business, shop, and film, attracting and retaining business and retail, acting as the liaison between the City and the business community, promoting the Old Town Newhall area as the premier Arts and Entertainment District in our community, supporting entrepreneurs with tailored workshops and digital tools, such as SizeUp Santa Clarita, and coordinating sponsorships, filming, and visitor attraction. Economic Development division staff facilitate monthly Tourism Bureau meetings and acts as the City's liaison with local community and business agencies, such as the Chamber of Commerce, the Valley Industry Association, the Santa Clarita Valley Economic Development Corporation, and the Small Business Development Center at College of the Canyons. Funding I I 1 1 l i Tourism I District Fund ($826,549), Tourism Bureau Fund I 111 Recreational Facility Fund 04) Account Number: 1003500-1003502,3603504,3613505,1203506 Personnel 500101 Regular Employees 1,028,332 500201 Part -Time Salaries & Wages 70,135 500202 Part -Time Sick Leave Pay 1,257 500301 Overtime 16,789 500402 Vacation Payout 30,327 500502 Sick Leave Payout 14,505 501101 Health & Welfare 121,990 501102 Life Insurance 1,653 501103 Lon -Term Disability Ins 4,073 501104 Medicare 19,566 501105 Worker's Compensation 13,888 501106 PERS 97,248 501107 Deferred Compensation 9,500 501110 1 Supplemental Health 58,669 501111 EAP 194 501113 lWellness Benefit 4,000 Total Personnel 1,492,125 Operations & Maintenance 510101 Publications & Subscriptions 15,470 510102 Membership & Dues 11,129 510103 Office Supplies 1,822 510104 Printing 31,860 510105 Postage 500 511101 Special Supplies 5,500 512104 Records Storage & Services 250 513103 Telephone Utility 5,400 516101 Contractual Services 189,500 516102 Professional Services 369,001 516104 Advertising 294,505 516105 Promotion & Publicity 59,837 516108 Graphic Design Services 10,800 516124 Business Sponsors 59,500 517110 Film Incentives 60,000 519101 Travel & Training 27,370 519104 Auto Allowance & Mileage 2,700 521101 Computer Replacement 19,352 521103 Equipment Replacement 1 2,253 521104 Insurance Allocation 78,288 720001 Reimbursements to the General Fund 24,867 Total O erations & Maintenance 1,269,904 I I 1 1 I 1 ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 145 of256 Program Purpose The Arts and Events division promotes, supports, and develops arts programming, community events, and volunteer opportunities. Arts and Events enriches the lives of our citizens while driving economic growth and tourism through premier regional attractions. Primary Activities As Santa Claritis lead arts agency, the division drives the community's arts vision by implementing the Arts Master Plan through the support of the City Council and Arts Commission. The primary arts support is through the Business for Artist Conference, Nonprofit Board Leadership and Development Training, Art Exhibits, and managing The MAIN as a theater venue. The division also coordinates a full calendar of events, including the Cowboy Festival, Celebrate cultural series, and the SENSES block parties, which bolster tourism and local economic vitality. Beyond large-scale festivals, the division enriches daily life through community traditions like Concerts in the Park, Art Hop, and Light Up Main Street. The division fosters civic service by coordinating volunteer and internship programs that connect residents with civic projects and local nonprofits. FundingI I .I III'1003600-1003624 Personnel 500101 Regular Employees 1,510,076 500201 Part -Time Salaries & Wages 356,567 500202 Part -Time Sick Leave Pay 2,699 500301 Overtime 156,664 500402 Vacation Payout 94,277 500502 Sick Leave Payout 11,292 501101 Health & Welfare 167,736 501102 Life Insurance 2,439 501103 Long -Term Disability Ins 6,008 501104 Medicare 34,001 501105 Worker's Compensation 27,586 501106 PERS 142,274 501107 Deferred Compensation 13,000 501110 Supplemental Health 36,689 501111 EAP 253 501113 lWellness Benefit 5,600 Total Personnel 2,567,162 Operations & Maintenance 510102 Membership & Dues 1,495 510103 Office Supplies 2,900 510104 Printing 23,230 511101 Special Supplies 259,075 512101 Rents & Leases 98,619 512103 Equipment Rental 457,390 513101 Electric Utility 15,960 513102 Gas Utility 240 513103 Telephone Utility 6,951 513106 Water Utility 300 516101 Contractual Services 136,682 516102 Professional Services 543,665 516105 Promotion & Publicity 29,000 516108 Graphic Design Services 62,000 519101 Travel & Training 10,000 519104 Auto Allowance & Mileage 2,880 521101 Computer Re lacement 25,157 521103 Vehicle Replacement 2,166 521104 Insurance Allocation 122,537 Total Operations & Maintenance 11800,247 Page 146of256 THE CITY OF SANTA CLARITA Economic Development Program Purpose The Transit division provides high -quality, safe, and reliable public transportation services within, to, and from the Santa Clarita Valley. The Transit division also provides mobility to those without access to an automobile and encourages the use of public transportation to reduce traffic congestion and pollution. Primary Activities The Transit division operates nine local, fixed routes that serve the Santa Clarita Valley and two Station Link routes that meet arriving and departing Metrolink trains. The division also operates commuter express bus service between Santa Clarita and downtown Los Angeles, Century City, University of California -Los Angeles, North Hollywood, and the Warner Center in the west San Fernando Valley. To meet the needs of the senior and disabled community, Transit provides curb -to -curb Dial -A -Ride service within the Santa Clarita Valley. For residents with changing transportation needs, the Transit division operates Go! Santa Clarita. This ride -share, same -day, on -demand service is available to the general public and allows riders to schedule a trip anywhere within the City limits. Funding Source: Account Number: Personnel Transit Fund 7003700-7003702 500101 Regular Employees 1,261,398 500201 Part -Time Salaries & Wages 6,600 500202 Part -Time Sick Leave Pay 201 500402 Vacation Payout 13,211 500502 Sick Leave Payout 15 075 501101 Health & Welfare 146,693 501102 Life Insurance 2,029 501103 Long -Term Disability Ins 4,997 501104 Medicare 21,802 501105 Worker's Compensation 25,184 501106 PERS 116,218 501107 Deferred Compensation 13,513 501110 Su I menial Health 51 449 501111 EAP 234 501113 loperations 1 Wellness Benefit 4 810 Total Personnel 1,683,413 & Maintenance 510101 Publications & Subscriptions 315 510102 Membership & Dues 50,000 510103 Office Supplies 1 000 510104 Printing 18,00 510105 Postage 450 511101 Special Supplies 6,040 511102 Vehicle Fuel 400,000 511104 Janitorial Supplies 15,710 511105 Maintenance Supplies 69,400 511107 Small Tools 3,000 512103 Equipment Rental 2,000 512104 Records Storage & Services 20 513101 Electric Utility 163,780 513102 Gas Utility 1,74 087 513103 Telephone Utility 98,200 513106 Water Utility 19,000 516101 Contractual Services 1,248,301 516102 Professional Services 10,000 516104 Advertising 10,000 516108 Graphic esign Services 7,000 516110 Landscape Services 20,000 516116 Local Bus 11,492,712 516117 Dial A Ride 6,011,118 516118 Commuter Services 3,011,239 516119 Contract Admin Fees 6,062,646 516121 GO! Transit 2,288,828 516130 CNG Station Maintenance 400,000 518503 Taxes/Licenses/Fees 281,400 519101 Travel & Training 10,300 519103 Education Reimbursement 5,000 519104 Auto Allowance & Mileage 200 519106 Em to ees' Uniform 1 270 521101 Computer Replacement 23,270 521104 Insurance Allocation 179 572 720001 Reimbursements to the General Fund 727 359 Total Operations & Maintenance 34,384,217 Ca italOuda 520103 1 Automotive Equipment 7 252 418 Total Ca ital Outla TotalI I 7 252 418 43,320,048 ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 147 of256 THIS PAGE INTENTIONALLY LEFT BLANK Page 148 of256 THE CITY OF SANTA CLARITA Public Safety Public Safety The City contracts with Los Angeles County for law enforcement and fire protection services. Operations & Maintenance $ 37,507,316 Total Public Safety $ 37,SO7,316 Sheriff s Services 37,470,566 Fire Protection 36,750 Total Public Safety $ 37,507,316 0 Fire Protection 0% ■ Sheriff's Services 100% ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 149 of256 ACCOMPLISHMENTS AND GOALS FISCAL YEAR 2025-26 ACCOMPLISHMENTS The following accomplishments were met, in alignment with the City's strategic plan: • Ranked 5th in Home & Community in America by WalletHub in 2025. • Completed a workload analysis to review resource allocations at the Santa Clarita Valley Sheriff's Station to adequately support the growth of the community and the needs of the residents. • Procured and implemented new technology into the Santa Clarita Valley Sheriff's Station operations to improve antiquated operations. FISCAL YEAR 2026-27 GOALS/INITIATIVES The following goals have been set for the division, in alignment with the City 's strategic plan: • Increase presence and engagement between the community and local law enforcement through social media outreach and by hosting community events. • Conduct inter -agency meetings to develop Crime Prevention Unit priorities to address complex public safety issues within the City. • Coordinate with the Santa Clarita Valley Sheriff's Station on reviewing and investing in technology and other resources to enhance station response and operations. Page 150of256 THE CITY OF SANTA CLARITA Public Safety Program Purpose The City contracts law enforcement services through the Los Angeles County Sheriff's Department. The purpose of the Sheriff's Service program is to provide Santa Clarita's residents with law enforcement, traffic enforcement, crime prevention, and a variety of specialized public safety services. Primary Activities The primary activities of the Santa Clarita Valley Sheriff's Station include round-the-clock neighborhood patrol, traffic enforcement, detective functions, Crime Prevention Unit (CPU), helicopter patrol, Juvenile Intervention Team, special investigations, parking enforcement, community policing services, and supplemental service during special City events. One of the ways the Public Safety division maintains Santa Claritas position as one of the safest cities of its size in the nation is through the CPU. The CPU develops long-lasting relationships with the communities it serves and acts as community engagement ambassadors for the Sheriff's Station. The J-Team combats gang -related and juvenile crimes and drug use with implemented intervention programs and informational workshops, such as the Drug Free Youth in the Santa Clarita program. This division continues to increase resident safety and awareness through ongoing community outreach programs and events. Funding Source: General Fund ($36,432,256), C.O.P.S. Grant Transit Fund I AccountNumber:II6III II6II II II6II Operations & Maintenance ($627,314), 511101 Special Supplies 20,000 513103 Telephone Utility 14,500 515102 Claims Payment 3,988,782 516101 Contractual Services 870,184 516102 Professional Services 1,510,645 516150 General Law 30,586,390 516153 Business Alliance Program 316,350 517108 Special Events -Sheriff 127,715 519101 ITravel & Training 36,000 Total Operations & Maintenance Total 2026-27 Budget 37,470,566 37,470,566 ��ia��asrx•rr�•�,�Funding Source: General Fund O erations & Maintenance Program Purpose I 516101 Contractual Services 36,750 The purpose of this program is to provide fire prevention, ITotal Operations & Maintenance 36,750 protection, and suppression within City boundaries. Total Primary Activities The Fire Protection program responds to various emergencies, provides fire prevention and public education programs, and responds to public and City assistance calls. Fire protection and prevention services are provided to the City by means of the wildfire protection district. Costs associated with services are deducted from property taxes prior to distribution to the City. The appropriated budget is the cost for services in an area within the City but not within the district. Given this amount is not paid through property taxes, the City must remit fees directly. ANNUAL OPERATING BUDGET&CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 151 of256 THIS PAGE INTENTIONALLY LEFT BLANK Page 152 of256 THE CITY OF SANTA CLARITA Successor Agency Successor Agency O.- ... ,351 Total Successor Agency $ 999,351 Successor Agency $ ... ,351 Total Successor Agency $ 999,351 Program Purpose The Successor Agency is responsible for winding down the activities of the former Redevelopment Agency, as dictated by AB IX 26 and amended by AB 1484. Activities include winding down the activities of the former Redevelopment Agency and working with the Los Angeles County Oversight Board to ensure funding continues to flow to the City to meet the outstanding obligations. N Successor Agency 100 Funding Source: Redevelopment Obligation Retirement Fund Account Number: 3923404, 5509102 Operations & Maintenance �� Contractual Services :1 11 Total Operations & Maintenance Total 2026-27 Budget 999,351 ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 153 of256 THIS PAGE INTENTIONALLY LEFT BLANK Page 154 of256 THE CITY OF SANTA CLARITA Non -Departmental Non -Departmental Personnel Services Operations & Maintenance Reserves & Debt Service Administration Debt Service Reserves ■ Debt Service 64% ■ Reserves 8% ministration 28% 2,750,432 89,435 7,072,935 2,839,867 6,322,935 750,000 ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 155 of256 Program Purpose The Non -Departmental division provides funding for payments made toward the City's unfunded accrued liability (UAL) pension costs and for a financial reserve which is not appropriated to any specific program. The reserve fund remains available to meet unanticipated emergencies or needs that may arise after the adoption of the budget. In addition, the program provides for the following annual City debt payments: • Golden Valley Road 2016A: issued to acquire right-of-way for a portion of Golden Valley Road • Open Space Preservation District 2016B: issued for acquisition of open space lands, parks, and parkland • Streetlights 2018A & 2018B: issued for acquisition and installation of certain streetlight improvements and LED light retrofit program • Sheriff's Station 2019: issued for the construction of a new Sheriff's Station facility located off of Golden Valley Road • Recreational Facility Series 2020A & 2020A-T: issued for Recreational Facility ice rink acquisition • Energy Efficiency 2022A & 202213: issued for energy efficiency improvements associated with City buildings and facilities) • California Energy Commission Loan: approved for energy efficiency improvements, including retrofitting exterior and interior lighting, replacing transformers as well as heating, ventilation, and air conditioning Funding 1 II 181 Pension Liability Fund 11 it Districts,322,935), AccountNumber:IIIIII III 00 IIIIII III III 5009111-5009113, 8029202,8039203 Personnel Assessment II III 0: 501106 PERS 82,000 501108 Unemployment Taxes 74,000 501112 Admin Fees 20,000 501116 PERS-UAL 2,574,432 Total Personnel 2,750,432 Operations & Maintenance 510102 Membership & Dues 56,595 511101 Special Su lies 5,000 720001 lRenubursements to the General Fund 27,840 Total Operations & Maintenance 89,435 Reserves 70 10011 Contingency Account 750,000 Total Reserves 750,000 Debt Service 530101 Princi al& Interest 6:322322,935 Total Debt Service TotalI I 6,935 9,912,802 Page 156of256 THE CITY OF SANTA CLARITA Capital Improvement Program City of SANTA CLARITA Capital Improvement Program FY 2026 - 2027 Capital Improvement Program Overview 159 CIP SUMMARIES 2026-27 Capital Budget Summary 161 Five -Year CIP Summary Listing by Type of Project 163 2026-27 Capital Projects Program Funding 169 Five -Year CIP Summary Listing of Revenue and Expenditures by Fund 170 BEAUTIFICATION Magic Mountain Parkway Beautification, Phase I - Design & Construction, B 10 19 175 Newhall Gateway Beautification - Construction, B2018 176 CIRCULATION 2026-27 Battery Backup Systems Upgrades - Construction, C0081 177 2026-27 Signalized Intersection Improvement Program - Construction, C0082 178 Railroad Traffic Camera Upgrades - Construction, C0083 179 Traffic Blank -out Sign Upgrades, Phase I - Construction, C0084 180 2026-27 ADA Access Ramps - Construction, C0085 181 Newhall Avenue Railroad Safety Improvements - Design, C2029 182 FACILITIES AND BUILDINGS Transit Hydrogen Fueling Infrastructure, Phase I - Construction, F1026 183 Citrus Building Tenant Improvements - Construction, F 1030 184 Citrus Building Archival Storage Tenant Improvements - Design & Construction, F 1031 185 Main Street Parking Structure - Design & Construction, F2016 186 Demolition of Hart Park Senior Center - Design & Construction, F2017 187 Santa Clarita Sports Complex Buildout - Design, F3024 188 ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 157 of256 MAINTENANCE 2026-27 Concrete Rehabilitation Program - Construction, M0165 2026-27 Overlay and Slurry Seal Program - Design & Construction, M0166 Citywide Chain Link Fence Repairs - Construction, M0167 Citywide Library Improvements - Construction, M0168 Citywide Roof Repairs - Construction, M0169 Community Center Improvements - Construction, M0170 IT Room Doors Brivo Integration - Construction, M0171 Valencia Meadows & SCAC Pool Chemical Controller Replacement - Construction, M0172 Paseo Improvements, Valencia Valley Park - Construction, M1048 197 The Cube Facility Improvements - Construction, M1049 198 City Hall Elevator and Patio Refurbishment - Construction, M1050 199 DBAA 3 Hydrauger Replacements - Construction, M3044 200 DBAA 18 Pump Well Repair - Design & Construction, M3045 201 Santa Clarita Aquatics Center Pool Pumps Replacement - Construction, M3046 202 SCSC Gymnasium Improvements - Construction, M3047 PARKS 2026-27 Parks Concrete Rehabilitation Program - Construction, P0033 205 2026-27 Playground Resurfacing and Roll Coating - Construction, P0034 206 2026-27 Sports Court Resurfacing - Construction, P0035 207 2026-27 Playground Equipment Replacement, Valencia Summit Park - Design & Construction, P1023 208 2026-27 Hart Park Renovation Program - Construction, P2028 209 Via Princessa Park, Phase II - Construction, P3033 210 North Oaks Park Plumbing Replacement - Construction, P3039 211 David March Park - Construction, P4027 212 2026-27 Sports Field Replacement Program, Central Park - Construction, P4037 213 Bouquet Canyon Park Restroom Building Replacement - Design, P4038 214 Cricket Pitch Installation, Central Park - Construction, P4039 215 RESOURCE MANAGEMENT AND CONSERVATION 2026-27 Citywide Reforestation Program - Construction, R0038 2026-27 Trash Excluders Program - Design & Construction, R0039 Newhall Ranch Road Bridge Environmental Mitigation - Construction, R1006 STREETS AND BRIDGES McBean Parkway Realignment - Construction, S1047 _ Dockweller Drive Extension - Design, S3023 Via Princessa East Roadway Extension - Design, S3026 Vista Canyon Road Bridge - Construction, S3037 TRAILS AND TRANSIT 2026-27 Trail Fence Replacement, San Francisquito Creek Trail - Construction, T1022 17 18 19 Page 158of256 THE CITY OF SANTA CLARITA Capital Improvement Program The Capital Improvement Program (CIP) Budget is a decision -making tool that provides the City Council, staff, and residents with an opportunity to identify and prioritize significant infrastructure needs for the community. Santa Claritas CIP budget is a component of the annual budget process that addresses the City's short-term and long- term capital needs. The CIP budget includes potential capital projects that reflect the desires of the community, as well as projects that address operational and maintenance needs. As the budget process unfolds, the City Engineer analyzes each potential project in order to develop cost estimates for each project, while the City Treasurer reviews the City's financial position in order to determine potential revenues available to fund proposed projects. Once the fiscal analysis is completed by the City Treasurer, the Budget Review Team meets for further discussion and review of the proposed projects. Subsequent to these initial recommendations, staff forwards the recommended CIP Budget to the City Manager for presentation to the City Council for their review, consideration, and approval. Throughout this entire process, several key factors are utilized in prioritizing projects including: • Relation to goals and other significant development and/or planning efforts. • Projects previously budgeted in the City's Capital Improvement Program. • Projects that reduce ongoing operational costs. • Projects that have committed outside grant funds that are specifically tied to a particular proposal. The City of Santa Clarita finances its capital projects through a combination of revenues. The proposed resources that will be used to support the Fiscal Year Budget are outlined in the CIP Summaries section of this document. The proposed CIP budget consists of improvements and projects distributed among the following project categories: • Beautification & Landscaping $230,000 • Circulation 1,193,000 • Facilities & Buildings 32,256,647 • Maintenance 22,479,000 • Parks 38,216,000 • Resource Mgmt. and Conservation 786,000 • Streets and Bridges 1,380,081 • Trails and Transit 192,000 Total Program $96,732,728 Maintenance 2 3.2 % ■ Parks 39.5 % ■ Facilities & Buildings Resource Mgmt. & 33.3 /o Conservation ■ Circulation � Streets &Bridges 0.8 % ■ Beautification & Landscaping ■ Trails & Transit 0.2 % 0.2 % ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 159 of256 THIS PAGE INTENTIONALLY LEFT BLANK Page 160 of 256 THE CITY OF SANTA CLARITA Capital Improvement Program Beautification & Landscaping B1019 Magic Mountain Parkway Beautification, Phase I - Design & Construction $ 130,000 B2018 Newhall Gateway Beautification -Construction 100,000 Total Beautification & Landscaping: 230,000 Circulation C0081 2026-27 Battery Backup Systems Upgrades - Construction 200,000 C0082 2026-27 Signalized Intersection Improvement Program - Construction 350,000 C0083 Railroad Traffic Camera Upgrades - Construction 140,000 C0084 Traffic Blank -out Sign Upgrades, Phase I - Construction 150,000 C0085 2026-27 ADA Access Ramps - Construction 100,000 C2029 Newhall Avenue Railroad Safety Improvements - Design 253,000 Total Circulation: 1,193,000 Facilities & Buildings F1026 Transit Hydrogen Fueling Infrastructure, Phase I - Construction 2,356,647 F1030 Citrus Building Tenant Improvements - Construction 270,000 F1031 Citrus Building Archival Storage Tenant Improvements - Design & Construction 1,570,000 F2016 Main Street Parking Structure - Design & Construction 26,100,000 F2017 Demolition of Hart Park Senior Center - Design & Construction 1,260,000 F3024 Santa Clarita Sports Complex Buildout - Design 700,000 Total Facilities & Buildings: 32,256,647 Maintenance M0165 2026-27 Concrete Rehabilitation Program - Construction 600,000 M0166 2026-27 Overlay and Slurry Seal Program - Design & Construction 18,000,000 M0167 Citywide Chain Link Fence Repairs - Construction 188,000 M0168 Citywide Library Improvements - Construction 208,000 M0169 Citywide Roof Repairs - Construction 467,000 M0170 Community Center Improvements - Construction 122,000 M0171 IT Room Doors Brivo Integration - Construction 100,000 M0172 Valencia Meadows & SCAC Pool Chemical Controller Replacement - Construction 250,000 M1048 Paseo Improvements, Valencia Valley Park - Construction 425,000 M1049 The Cube Facility Improvements - Construction 524,000 M1050 City Hall Elevator and Patio Refurbishment - Construction 200,000 M3044 DBAA 3 Hydrauger Replacements - Construction 265,000 M3045 DBAA 18 Pump Well Repair - Design & Construction 400,000 M3046 Santa Clarita Aquatics Center Pool Pumps Replacement - Construction 424,000 M3047 SCSC Gymnasium Improvements - Construction 306,000 Total Maintenance: 22,479,000 Parks P0033 2026-27 Parks Concrete Rehabilitation Program - Construction 200,000 P0034 2026-27 Playground Resurfacing and Roll Coating - Construction 100,000 P0035 2026-27 Sports Court Resurfacing - Construction 120,000 P1023 2026-27 Playground Equipment Replacement, Valencia Summit Park 642,000 - Design & Construction ANNUAL OPERATING BUDGET&CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 161 of256 Parks (Continued) P2028 2026-27 Hart Park Renovation Program - Construction 381,000 P3033 Via Princessa Park, Phase II - Construction 35,000,000 P3039 North Oaks Park Plumbing Replacement - Construction 262,000 P4027 David March Park - Construction 400,000 P4037 2026-27 Sports Field Replacement Program, Central Park - Construction 816,000 P4038 Bouquet Canyon Park Restroom Building Replacement - Design 230,000 P4039 Cricket Pitch Installation, Central Park - Construction 65,000 Total Parks: 38,216,000 Resource Management & Conservation R0038 2026-27 Citywide Reforestation Program -Construction 250,000 R0039 2026-27 Trash Excluders Program - Design & Construction 436,000 R1006 Newhall Ranch Road Bridge Environmental Mitigation -Construction 100,000 Total Resource Management & Conservation: 786,000 Streets & Bridges S1047 McBean Parkway Realignment -Construction S3023 Dockweiler Drive Extension -Design S3026 Via Princessa East Roadway Extension -Design S3037 Vista Canyon Road Bridge -Construction 220,000 250,000 360,081 550,000 Total Streets & Bridges: 1,380,081 Trails & Transit T1022 2026-27 Trail Fence Replacement, San Francisquito Creek Trail -Construction 192,000 Total Trails & Transit: 192,000 TOTAL: $ 96,732,728 Page 162of256 THE CITY OF SANTA CLARITA Source of Funds Account No. Prior Years FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 Total Cost Beautification & Landscaping iiiii Magic Mountain Parkway Beautification, Phase I - Design & Construction Miscellaneous Federal Grants B1019229 5,000,000 - TDA Article 8 B1019233 81,355 90,000 Stormwater Utility Fund B 1019356 141,507 - LMD Zone 18 VTC Tourney B1019357 810,000 40,000 Areawide Fund B1019367 3,002,138 - 9,035,000 130,000 Newhall Gateway Beautification - Construction Areawide Fund B2018367 3,923,382 100,000 3,923,382 100,000 Total:r 12,958,382 230,000 Circulation 2026-27 Battery Backup Systems Upgrades - Construction SC Lighting Dist -Ad Valorem C0081354 200,000 Unfunded - 200,000 2026-27 Signalized Intersection Improvement Program - Construction SC Lighting Dist -Ad Valorem C0082354 350,000 Unfunded - 350,000 Railroad Traffic Camera Upgrades - Construction SC Lighting Dist -Ad Valorem C0083354 140,000 140,000 Traffic Blank -out Sign Upgrades, Phase I - Construction SC Lighting Dist -Ad Valorem C0084354 150,000 Unfunded - 150,000 2026-27 ADA Access Ramps - Construction TDA Article 3 C0085238 100,000 - 100,000 Newhall Avenue Railroad Safety Improvements - Design Miscellaneous Federal Grants C2029229 1,057,000 203,000 TDA Article 8 C2029233 - 50,000 1,057,000 253,000 Total: 1.057.000 1.193.000 200,000 200,000 200,000 200,000 200,000 200,000 350,000 350,000 350,000 350,000 350,000 350,000 150,000 150,000 150,000 150,000 150,000 15 0,00 0 00 5,000,000 171,355 141,507 850,000 3,002,138 9,165,000 4,023,382 4,023,382 13 1RR 3RI 200,000 200,000 800,000 200,000 1,000,000 Eq 350,000 350,000 1,400,000 350,000 1,750,000 140,000 - 140,000 150,000 100,000 550,000 100,000 700,000 100,000 - 100,000 1,260,000 50,000 - 1,310,000 n e-F 3 O C (D 3 (D Z P+ O Source of Funds Account No. Prior Years FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 Total Cost Facilities & Buildings Transit Hydrogen Fueling Infrastructure, Phase I - Construction Transit Fund F 1026700 11,640,991 2,356,647 11,640,991 2,356,647 Citrus Building Tenant Improvements - Construction Citrus Facility Fund F1030130 1,465,000 270,000 Public Education & Government F1030330 1,000,000 - 2,465,000 270,000 Citrus Building Archival Storage Tenant Improvements - Design & Construction Library Facilities and Technology F1031403 1,570,000 Fund - 1,570,000 Main Street Parking Structure - Design & Construction Facilities Fund F2016723 26,100,000 26,100,000 Demolition of Hart Park Senior Center - Design & Construction Facilities Fund F2017723 1,260,000 1,260,000 Santa Clarita Sports Complex Buildout - Design General Fund - Capital F3024601 23,823 - Facilities Fund F3024723 3,420,000 700,000 3,443,823 700,000 Total: 17,549,814 32,256,647 Maintenance 2026-27 Concrete Rehabilitation Program - Construction Measure R Local Return M0165264 600,000 Unfunded - 600,000 2026-27 Overlay and Slurry Seal Program - Design & Construction TDA Article 8 M0166233 1,000,000 Proposition C Local Return M0166260 6,520,156 Measure M Local Return M0166266 3,593,376 Senate Bill 1 RMRA M0166267 6,886,468 Unfunded - 18,000,000 Citywide Chain Link Fence Repairs - Construction General Fund - Capital M0167601 188,000 188,000 Citywide Library Improvements - Construction Public Library Fund M0168309 208,000 208:000 13,997,638 13,997,638 1,735,000 1,000,000 2,735,000 1,570,000 1,570,000 26,100,000 26,100,000 1,260,000 1,260,000 23,823 4,120,000 - 4,143,823 110 Rn( d(1 600,000 600,000 600,000 600,000 600,000 2,400,000 600,000 600,000 600,000 600,000 3,000,000 1,000,000 i 6,520,156 3,593,376 6,886,468 15,000,000 15,000,000 15,000,000 15,000,000 60,000,000 15,000,000 15,000,000 15,000,000 15,000,000 78,000,000 188,000 - 188,000 208,000 - - 208,000 Project Source of Funds Account No. Prior Years FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 Total Cost Maintenance - Continue Citywide Roof Repairs - Construction General Fund - Capital M0169601 467,000 467,000 467,000 467,000 Community Center Improvements - Construction General Fund - Capital M0170601 122,000 122,000 122,000 122,000 IT Room Doors Brivo Integration - Construction - General Fund - Capital M0171601 67,147 67,147 Public Library Fund M0171309 12,582 12,582 Transit Fund M0171700 20,271 20,271 - 100,000 100,000 Valencia Meadows & SCAC Pool Chemical Controller Replacement - Construction General Fund - Capital M0172601 250,000 250,000 250,000 250,000 Pasco Improvements, Valencia Valley Park - Construction LMD Zone T-7 Val Central & No. M1048357 425,000 425,000 Valley 425,000 425,000 The Cube Facility Improvements - Construction Recreational Facility Fund M1049120 524,000 524,000 524,000 524,000 City Hall Elevator and Patio Refurbishment - Construction General Fund - Capital M1050601 200,000 200,000 200,000 200,000 DBAA 3 Hydrauger Replacements - Construction DBAA 3 Whites Canyon M3044351 265,000 265,000 265,000 265,000 DBAA 18 Pump Well Repair - Design & Construction DBAA 18 Bakerton Ave M3045351 400,000 400,000 400,000 400,000 Santa Clarita Aquatics Center Pool Pumps Replacement - Construction General Fund - Capital M3046601 424,000 424,000 424,000 424,000 SCSC Gymnasium Improvements - Construction General Fund - Capital M3047601 306,000 306 000 306,000 anA Ann Total: 22,479,000 Parks 2026-27 Parks Concrete Rehabilitation Program - Construction General Fund - Capital P0033601 200,000 200,000 200,000 200,000 Project Source of Funds Account No. Prior Years FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 Total Cost Parks - Continued 2026-27 Playground Resurfacing and Roll Coating - Construction General Fund - Capital P0034601 100,000 100,000 100,000 - - 100,000 2026-27 Sports Court Resurfacing - Construction General Fund - Capital P0035601 120,000 120,000 120,000 - 120,000 2026-27 Playground Equipment Replacement, Valencia Summit Park - Design & Construction General Fund - Capital P1023601 642,000 642,000 642,000 - 642,000 2026-27 Hart Park Renovation Program - Construction Hart Park Fund P2028140 381,000 381,000 - 381,000 - 381,000 Via Princessa Park, Phase II - Construction Miscellaneous Federal Grants P3033229 6,000,000 6,000,000 Miscellaneous Grants P3033259 4,447,804 435,000 4,882,804 Proposition A Park Bond P3033262 1,000,000 - 1,000,000 Measure W Municipal P3033271 15,946,837 15,946,837 Measure W Regional P3033274 19,998,768 - 19,998,768 Facilities Fund P3033723 125,591 28,565,000 28,690,591 41,519,000 35,000,000 - 76,519,000 North Oaks Park Plumbing Replacement - Construction General Fund - Capital P3039601 262,000 262,000 - 262,000 - 262,000 David March Park - Construction Park Dedication Fund P4027305 1,936,000 1,936,000 Facilities Fund P4027723 11,009,411 400,000 11,409,411 12,945,411 400,000 - 13,345,411 2026-27 Sports Field Replacement Program, Central Park - Construction General Fund - Capital P4037601 816,000 816,000 - 816,000 - 816,000 Bouquet Canyon Park Restroom Building Replacement - Design General Fund - Capital P4038601 230,000 230,000 230,000 - 230,000 Cricket Pitch Installation, Central Park - Construction General Fund - Capital P4039601 65,000 65,000 65,000 65,000 Total: 54,464,411 38,216,000 92,680,411 Project Source of Funds Account No. Prior Years FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 Total Cost Resource Management & Conservation 2026-27 Citywide Reforestation Program - Construction General Fund - Capital R0038601 Unfunded 2026-27 Trash Excluders Program - Design & Construction Stormwater Utility Fund R0039356 Unfunded Newhall Ranch Road Bridge Environmental Mitigation - Construction Miscellaneous Federal Grants R1006229 Valencia B&T District Fees R1006454 Total: Streets & Bridges McBean Parkway Realignment - Construction Miscellaneous Federal Grants S1047229 Developer Fees Fund S1047306 Dockweiler Drive Extension - Design TDA Article 8 S3023233 Via Princessa B&T District Fees S3023453 Via Princessa East Roadway Extension - Design Eastside B&T District Fees S3026452 Vista Canyon Road Bridge - Construction TDA Article 8 S3037233 Proposition A S3037261 Measure R S3037264 Measure M S3037266 Measure M ATP S3037268 Measure R Hwy Ops Imprvmt S3037270 Street Infrastructure Fee S3037432 Eastside B&T District Fees S3037452 General Fund -Capital S3037601 Transit Fund S3037700 Total: 250,000 250,000 250,000 250,000 250,000 250,000 1,000,000 250,000 250,000 250,000 250,000 250,000 1,250,000 436,000 1 436,000 436,000 436,000 436,000 436,000 1,744,000 436,000 436,000 1 436,000 436,000 436,000 2,180,000 1,049,080 100,000 1,149,080 148,875 - 148,875 1,197,955 100,000 1,297,955 1,197,955 786,000 686,000 686,000 686,000 686,000 4,727,955 1,120,000 1,120, 000 2,302,264 220,000 2,522,264 3,422,264 220,000 3,642,264 787,938 - 787,938 7,951,545 250:000 8,201,545 8,739,483 250,000 8,989,483 3,585,517 1 360,081 3,945,598 3,585,517 360:081 3,945,598 504,000 504,000 773,009 773,009 320,000 - 320,000 580,000 350,000 930,000 5,221,433 - 5,221,433 20,000,000 20,000,000 349,999 - 349,999 6,710,399 200,000 6,910,399 89,601 - 89,601 1,960,567 - 1,960,567 36,509,008 550,000 37,059,008 52. 556.272 1.380.081 53.636.353 n P+ 3 O C (D 3 (D z P+ O Project Source of Funds Account No. Prior Years FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 Total Cost Trails & Transit 2026-27 Trail Fence Replacement, San Francisquito Creek Trail - Construction TDA Article 3 T1021238 192,000 192,000 192,000 192,000 Total: 192,000 192,000 Grand Total: 139,483,834 96,732,728 16,986,000 16,986,000 16,986,000 16,936,000 304,110,562 a Capital Improvement Program FUND NUMBER FUNDING SOURCE AMOUNT % OF BUDGET 120 Recreational Facility Fund 524,000 0.54% 130 Citrus Facility Fund 270,000 0.28% 140 Hart Park Fund 381,000 0.39% 229 Miscellaneous Federal Grants 6,303,000 6.52% 233 TDA Article 8 1,140,000 1.18% 238 TDA Article 3 292,000 0.30% 259 Miscellaneous Grants 435,000 0.45% 260 Prop. C Local Return 6,520,156 6.74% 264 Measure R Local Return 600,000 0.62% 266 Measure M Local Return 3,943,376 4.08% 267 SB1 RMRA 6,886,468 7.12% 306 Developer Fees Fund 220,000 0.23% 309 Public Library Fund 220,582 0.23% 351 Drainage Benefit Assessment Area (DBAA) Fund 665,000 0.69% 354 Streetlights Maintenance District (AdValorem) 840,000 0.87% 356 Stormwater Utility Fund 436,000 0.45% 357 LMD Zone Specific 465,000 0.48% 367 Areawide Fund 100,000 0.10% 403 Library Facilities and Technology Fund 1,570,000 1.62% 452 Eastside B&T District Fees 560,081 0.58% 453 Via Princessa B&T District Fees 250,000 0.26% 601 General Fund - Capital 4,709,147 4.87% 700 Transit Fund 2,376,918 2.46% 723 Facilities Fund 57,025,000 58.95% Total FY 2026-27 CIP $ 96,732,728 100.00% 2026-27 Capital Improvement Program Funding Levels 60,000,000 50,000,000 40,000,000 30,000,000 20,000,000 10,000,000 2i -O 2i 2i N O q:�'aN N < -7 < Cl Z- (, .A -� h % N -13 -7� -7n tP u? N� G� T �r y. i". N 6 N Q d dn. G N d �.0-Ch- L n�. d% T d s ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 169 of256 a Recreational Facility Fund (120) The Cube Facility Improvements - Construction Total Citrus Facility Fund (130) Citrus Building Tenant Improvements - Construction Total Hart Park Fund (140) 2026-27 Hart Park Renovation Program - Construction Total Miscellaneous Federal Grants (229) Via Piincessa Park, Phase II - Construction Newhall Avenue Railroad Safety Improvements - Design Total Federal Garcia Appropriation Act Grant (229) Magic Mountain Parkway Beautification, Phase I - Design & McBean Parkway Realignment - Construction Total Federal ATP/ HSE' Grant Funds (229) Newhall Ranch Road Bridge Environmental Mitigation - Con Total TDA Article 8 (233) Newhall Avenue Railroad Safety Improvements - Design Magic Mountain Parkway Beautification, Phase I - Design & 2026-27 Overlay and Slurry Seal Program -Design & Constr, Dockweiler Drive Extension -Design Vista Canyon Road Bridge - Construction Total TDA Article 3 (238) 2 02 6-27 ADA Access Ramps - Construction 2026-27 Trail Fence Replacement, San Francisquito Creek Total Prior Years FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 Total Exp. Miscellaneous Grants (259) Via Princessa Park, Phase II - Construction Prior Years FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 Total Esp. Total Revenues/Expenditures: Prop. C Local Return (260) 2026-27 Overlay and Slurry Seal Program - Design & Construction Total Revenues/Expenditures: Prop. A Local (261) Vista Canyon Road Bridge - Construction Total Revenues/Expenditures: Prop. A Park Bond (262) Via Princessa Park, Phase II - Construction Total Revenues/Expenditures: Measure R Local (264) 2026-27 Concrete Rehabilitation Program - Construction Vista Canyon Road Bridge - Construction Total Revenues/Expenditures: Measure M Local (266) 2026-27 Overlay and Slurry Seal Program - Design & Construction Vista Canyon Road Bridge - Construction Total Revenues/Expenditures: SBI Road Repair & Accountability Acct (267) 2026-27 Overlay and Slurry Seal Program - Design & Construction Total Revenues/Expenditures: Measure M ATP (268) Vista Canyon Road Bridge - Construction Total Revenues/Expenditures: Measure R Hwy Ops Improvements (270) Vista Canyon Road Bridge - Construction Total Revenues/Expenditures: a Measure W Municipal (271) Via Princessa Park, Phase II - Construction Total Revenues/Expenditures: Measure W Regional(274) Via Princessa Park, Phase II - Construction Total Revenues/Expenditures: Park Dedication Fund (305) David March Park - Construction Total Revenues/Expenditures: Developer Fees Fund (306) McBean Parkway Realignment - Construction Total Revenues/Expenditures: Public Library Fund (309) IT Room Doors Brivo Integration - Construction Citywide Library Improvements - Construction Total Revenues/Expenditures: Public Education & Government Fund (330) Citrus Building Tenant Improvements - Construction Total Revenues/Expenditures: Drainage Benefit Assessment Area Fund - Area Specific (351) DBAA 3 (Whites Canyon) Hydrauger Replacements - Construction DBAA 18 (Bakerton) Pump Well Repair - Design & Construction Total Revenues/Expenditures: Streetlights Maintenance District (AdValorem) (354) 2026-27 Battery Backup Systems Upgrades - Construction 2026-27 Signalized Intersection Improvement Program - Construction Railroad Traffic Camera Upgrades - Construction Traffic Blank -out Sign Upgrades, Phase I - Construction Total Revenues/Expenditures: Prior Years FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 Total Exp. Fund/Project(s) Prior Years FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 Total Esp. Stormwater Utility Fund (356) Magic Mountain Parkway Beautification, Phase I - Design & Construction 141,507 - 141,507 2026-27 Trash Excluders Program - Design & Construction 436,000 436,OOC Total Revenues/Expenditures: 141,507 436,000 577,507 Landsca a Maintenance District (357) Zone Specific Magic Mountain Parkway Beautification, Phase I - Design & Construction 810,000 40,000 850,OOC Pasco Improvements, Valencia Valley Park - Construction 425,000 425,OOC Total Revenues/Expenditures: 810,000 465,000 - - - - 1,275,000 Areawide Fund (367) Magic Mountain Parkway Beautification, Phase I - Design & Construction 3,002,138 - 3,002,138 Newhall Gateway Beautification - Construction 3,923,382 100,0001 4,023,382 Total Revenues/Expenditures: 1 6,925,520 100,000 - 7,025,520 ILibrary Facilities and Technology Fund (403) Citrus Building Archival Storage Tenant Improvements -Design & Construction 1,570,000 - 1,570,OOC Total Revenues/Expenditures: 1,570,000 1,570,000 Street Infrastructure Fees (432) Vista Canyon Road Bridge - Construction 349,999 349,995 Total Revenues/Expenditures: 349,999 345,999 Eastside B & T District Fees (452) ViaPrincessaEastRoadwayExtension- Design 3,585,517 360,081 3,945,598 Vista Canyon Road Bridge - Construction 6,710,399 200,000 6,910,395 Total Revenues/Expenditures: 10,295,916 560,081 10,855,997 Via Princessa B & T District Fees (453) DockweilerDriveExtension- Design 7,951,545 250,000 8,201,545 Total Revenues/Expenditures: 7,951,545 250,000 8,201,545 Valencia B & T District Fees (454) Newhall Ranch Road Bridge Environmental Mitigation - Construction 148,875 148,875 Total Revenues/Expenditures: 148,875 148,875 General Fund - Capital (601) Santa Clarita Sports Complex Buildout - Design 23,823 - 23,823 Citywide Chain Link Fence Repairs - Construction 188,000 188,OOC Citywide Roof Repairs - Construction 467,000 467,OOC Community Center Improvements - Construction 122,000 122,OOC IT Room Doors Brivo Integration - Construction 67,1471 67,147 a Prior Years FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 FY 2030-31 General Fund - Capital (601) (Continued) Valencia Meadows & SCAC Pool Chemical Controller Replacement - Construction City Hall Elevator and Patio Refurbishment - Construction Santa Clarita Aquatics Center Pool Pumps Replacement - Construction SCSC Gymnasium Improvements -Construction 2026-27 Parks Concrete Rehabilitation Program - Construction 2026-27 Playground Resurfacing and Roll Coating - Construction 2026-27 Sports Court Resurfacing - Construction 2026-27 Playground Equipment Replacement, Valencia Summit Park - Design & Construction North Oaks Park Plumbing Replacement - Construction 2026-27 Sports Field Replacement Program, Central Park - Construction Bouquet Canyon Park Restroom Building Replacement - Design Cricket Pitch Installation, Central Park - Construction 2026-27 Citywide Reforestation Program - Construction Vista Canyon Road Bridge - Construction Total Revenues/Expenditures: C Transit Fund 700 Transit Hydrogen Fueling Infrastructure, Phase I - Construction IT Room Doors Brivo Integration - Construction Vista Canyon Road Bridge - Construction Total Revenues/Expenditures: C Facilities Fund (723) Main Street Parking Structure - Design & Construction Demolition of Hart Park Senior Center - Design & Construction Santa Clarita Sports Complex Buildout -Design Via Princessa Park, Phase II - Construction David March Park - Construction Total Revenues/Expenditures: C Unfunded List Battery Backup Systems Upgrades - Construction Signalized Intersection Improvement Program - Construction Traffic Blank -out Sign Upgrades, Phase I - Construction Concrete Rehabilitation Program - Construction Overlay and Slurry Seal Program - Design & Construction Citywide Reforestation Program - Construction Trash Excluders Program - Construction 3 2 1 1 65,000 250,000 89,601 113.424 4.709.147 - - Total Exp 250,000 200,000 424,000 306,000 200,000 100,000 120,000 642,000 262,000 816,000 230,000 65,000 250,000 11,640,991 2,356,647 13,997,638 20,271 20,271 1,960,567 1,960,567 13,601,558 2,376,918 - - - - 15,978,476 26,100,000 26,100,000 1,260,000 1,260,000 3,420,000 700,000 4,120,000 125,591 28,565,000 28,690,591 11,009,411 400,000 11,409,411 14,555,002 57,025,000 - - - - 71,580,002 - 200,000 200,000 200,000 200,000 800,000 - 350,000 350,000 350,000 350,000 1,400,000 - 150,000 150,000 150,000 100,000 550,000 - 600,000 600,000 600,000 600,000 2,400,000 - 15,000,000 15,000,000 15,000,000 15,000,000 60,000,000 - 250,000 Air nnn 250,000 air nnn 250,000 du nnn 250,000 AIr nnn 1,000,000 1 71111 nnn Total Revenues/Expenditures: 16,986,000 16,986,000 16,986,000 16,936,000 67,894,000 Grand Totals: 139,483,834 96,732,728 16,986,000 16,986,000 16,986,000 16,936,000 304,110,562 Capital Improvement Program MAGIC MOUNTAIN PARKWAY BEAUTIFICATION, PHASE I Project Number: B1019 - DESIGN & CONSTRUCTION Proiect Location: Magic Mountain Parkway between Tourney Road Avignon Drive Description: This project will construct Phase I of the beautification improvements along Magic Mountain Parkway between Tourney Road and Avignon Drive. Identified improvements for Phase 1 include continuation of landscaped median along the length of the project, edge curb and gutter, and overlay for a six -lane roadway on Magic Mountain Parkway (to McBean Parkway). Phase 11 of the project will include sidewalks, parkway landscape and irrigation, a Class I Bike Lane, lodge pole fencing, and street lighting. Justification: This project supports the Santa Clarita Pathway Forward theme of Environmental Conservation and Beautification. This final segment of roadway between Tourney Road and Avignon Drive will complete the needed improvements for Magic Mountain Parkway in Santa Clarita. Project Status: In Progress Department: Public Works Project Supervisor: Shannon Pickett Project Cost Estimate ($): Expenditure/Category: Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total Environmental 0 0 0 0 0 0 0 Design 850,000 0 0 0 0 0 850,000 Right -of -Way 0 0 0 0 0 0 0 Construction 8,185,000 130,000 0 0 0 0 8,315,000 Civic Art Project 0 0 0 0 0 0 0 Environmental Monitoring 0 0 0 0 0 0 0 Total Costs: $9,035,000 $130,000 $0 $0 $0 $0 $9,165,000 Project Funding: Funding Source(s): Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 229 - Misc Federal Grants 5,000,000 0 0 0 0 0 5,000,000 233 - TDA Article 8 81,355 90,000 0 0 0 0 171,355 356 - Stormwater Utility Fund 141,507 0 0 0 0 0 141,507 357 - LMD Zone 18 810,000 40,000 0 0 0 0 850,000 367-Areawide Fund 3,002,138 0 0 0 0 0 3,002,138 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total Costs: $9,035,000 $130,000 $0 $0 $0 $0 $9,165,000 ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 175 of256 NEWHALL GATEWAY BEAUTIFICATION - CONSTRUCTION Project Number: B2018 Proiect Location: Newhall Avenue at SR-14 Description Justification Project Status: Project Cost Estimate ($) Expenditure/ Category: Environmental Design Right -of -Way Construction Civic Art Project Environmental Monitoring Total Costs: Project Funding: Funding Source(s): 367 - Areawide Fund Total Costs: !v, .'ROJECT coca TION : This project will provide construction funds to beautify the existing on -ramps and off -ramps at Newhall Avenue and SR-14 by installing environmentally applicable landscaping such as trees, shrubs, and groundcover. The beautification of the area within and adjacent to the off -ramp will improve existing blighted conditions, provide litter abatement, and enhance a primary entry point for the Newhall community. Improvements will also include hardscape to complement the landscape. This project will reduce the amount of waste and debris in the area and will beautify and improve the public space. The project will allow the community to take greater pride in their environment, enhance community identification, and can have a positive impact on property values. This project supports the Santa Clarita Pathway Forward theme of Environmental Conservation and Beautification. In Progress Department: Public Works Project Supervisor: Shannon Pickett Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 0 0 0 0 0 0 0 523,382 0 0 0 0 0 523,382 0 0 0 0 0 0 0 3,400,000 100,000 0 0 0 0 3,500,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $3,923,382 $100,000 $0 $0 $0 $0 $4,023,382 Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 3,923,382 100,000 0 0 0 0 4,023,382 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $3,923,382 $100,000 $0 $0 $0 $0 $4,023,382 Page 176 of 256 THE CITY OF SANTA CLARITA Capital Improvement Program 2026-27 BATTERY BACKUP SYSTEMS UPGRADES - CONSTRUCTION Proiect Location: Citywide Description Justification: Project Status: Project Cost Estimate ($) Project Number: C0081 I � I Hwy ,I w s , ✓ .. Y Ar .a.vi. 1 PROJECT LOCATION: Cnywoe The City established an ongoing maintenance program to regularly maintain and upgrade existing battery backup systems based on manufacturer specifications and historical performance. This project will replace batteries and systems at locations that have recently failed or reached the end of their life expectancy. The City operates 207 signalized intersections that depend on battery backup systems to provide reliable emergency power during utility interruptions and outages, ensuring safe and reliable signal operation. Many existing batteries and inverters have reached or exceeded their life expectancy, increasing the risk of signal failure during power disruptions. Continued investment in traffic signal battery systems is necessary to maintain uninterrupted signal operations, minimize safety risks to motorists and pedestrians, reduce the likelihood of emergency repairs, and support overall system reliability. This project supports the Santa Clarita Pathway Forward theme of Sustainable Public Infrastructure. Proposed Department: Public Works Project Supervisor: Joel Bareng Expenditure/ Category: Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total Environmental 0 0 0 0 0 0 0 Design 0 0 0 0 0 0 0 Right -of -Way 0 0 0 0 0 0 0 Construction 0 200,000 200,000 200,000 200,000 200,000 1,000,000 Civic Art Project 0 0 0 0 0 0 0 Environmental Monitoring 0 0 0 0 0 0 0 Total Costs: $0 $200,000 $200,000 $200,000 $200,000 $200,000 $1,000,000 Project Funding: Funding Source(s): Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 354 - SC Lighting Dist -Ad 0 200,000 0 0 0 0 200,000 Valorem 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Priority Unfunded 0 0 200,000 200,000 200,000 200,000 800,000 Total Costs: $0 $200,000 $200,000 $200,000 $200,000 $200,000 $1,000,000 ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 177 of256 2026-27 SIGNALIZED INTERSECTION IMPROVEMENT Project Number: C0082 PROGRAM - CONSTRUCTION Proiect Location: Sierra Highway at Friendly Valley Parkway; Whites Canyon Road at Ranier Street 0 PROJECT LOCATION; c:*rn•r'= Description: This project will revitalize and modernize the City's traffic signal infrastructure by upgrading equipment that has become old, faded, or no longer meets operational requirements. Replacing deteriorated conductors and outdated signal components will help reduce malfunctions, particularly during inclement weather when aging equipment is more prone to failure. The project also includes installing new vehicular and pedestrian signal heads to enhance visibility and reliability, as well as replacing damaged or cracked pull box lids. Justification: Although many traffic signal locations remain operational, several components of the signal system require upgrades to meet current standards. These improvements will help reduce signal malfunctions caused by inclement weather and aging, deteriorated conductors and equipment. The project will revitalize outdated and faded signal heads through the installation of new vehicular and pedestrian housings, replace old and cracked pull box lids, and may upgrade pedestrian ramps to comply with Americans with Disabilities Act (ADA) requirements. This project supports the Santa Clarita Pathway Forward theme of Sustainable Public Infrastructure. Project Status: Proposed Department: Public Works Project Supervisor: Joel Bareng Project Cost Estimate ($): Expenditure/ Category. Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total Environmental 0 0 0 0 0 0 0 Design 0 0 0 0 0 0 0 Right -of -Way 0 0 0 0 0 0 0 Construction 0 350,000 350,000 350,000 350,000 350,000 1,750,000 Civic Art Project 0 0 0 0 0 0 0 Environmental Monitoring 0 0 0 0 0 0 0 Total Costs: $0 $350,000 $350,000 $350,000 $350,000 $350,000 $1,750,000 Project Funding Funding Source(s): Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 354 - SC Lighting Dist -Ad 0 350,000 0 0 0 0 350,000 Valorem 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Priority Unfunded 0 0 350,000 350,000 350,000 350,000 1,400,000 Total Costs: $0 $350,000 $350,000 $350,000 $350,000 $350,000 $1,750,000 Page 178 of256 THE CITY OF SANTA CLARITA Capital Improvement Program RAILROAD TRAFFIC CAMERA UPGRADES -CONSTRUCTION Project Number: C0083 Proiect Location: Citywide Description: Justification f c 1 s 1 i S. '• �� PRO.fECT L�CA 710N: CfTYlN��� This project will replace sixteen existing cameras at nine railroad crossing locations that have reached the end of their operational life. To minimize camera failures and maintain system reliability, this project will install new cameras utilizing the latest technology with expanded viewing range and improved image quality. These upgrades will enhance monitoring coverage at signalized intersections with intersecting railroad crossings to improve situational awareness. Upgrading the City's existing cameras at railroad crossing locations is essential to improve monitoring, documentation, and City response to train -related incidents. Current camera units have reached their operational life and diminished resolution has hindered the City's ability to accurately assess conditions before, during, and after an incident. New cameras will provide higher -quality video, improved night-time visibility, and expanded coverage areas. These upgrades will significantly enhance the ability of Traffic Engineering, Sheriffs Department, and other public safety agencies to investigate collisions and other incidents. This project supports the Santa Clarita Pathway Forward theme of Sustainable Public Infrastructure. Project Status: Proposed Department: Public Works Project Supervisor: Joel Bareng Project Cost Estimate ($): Expenditure/ Category: Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total Environmental 0 0 0 0 0 0 0 Design 0 0 0 0 0 0 0 Right -of -Way 0 0 0 0 0 0 0 Construction 0 140,000 0 0 0 0 140,000 Civic Art Project 0 0 0 0 0 0 0 Environmental Monitoring 0 0 0 0 0 0 0 Total Costs: $0 $140,000 $0 $0 $0 $0 $140,000 Project Funding: Funding Source(s): Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 354 - SC Lighting Dist -Ad 0 140,000 0 0 0 0 140,000 Valorem 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total Costs: $0 $140,000 $0 $0 $0 $0 $140,000 ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 179 of256 TRAFFIC BLANK -OUT SIGN UPGRADES, PHASE I - CONSTRUCTION Proiect Location: Citywide Description Justification Project Number: C0084 C 1 1 1 rPf 1 5 K� \1 7JECTLOCATION: preWDa The City of Santa Clarita currently utilizes 80 blank -out signs at various intersections to improve pedestrian safety and enhance motorist awareness. The blank -out signs have reached the end of their useful operational life and need to be replaced. To minimize sign failures and maintain system reliability, the program will be implemented in five phases, starting with Phase I, to replace the outdated signs to new electronic matrix signs. Blank -out signs address several safety concerns such as right-of-way violations at intersections with dual right -turn lanes, vehicle -train conflict risks near railroad crossings, turn restrictions, and increased driver awareness at high -use pedestrian crossings. Over the years, these installations have significantly improved driver compliance and contributed to safer intersection operations. Many of the existing blank -out signs have been in service for more than 15 years and are now experiencing operational failures due to age, weather exposure, and outdated technology. Upgrading these signs is essential to maintain the safety benefits they provide and support the City's ongoing commitment to safer, more efficient intersections. This project supports the Santa Clarita Pathway Forward theme of Sustainable Public Infrastructure. Project Status: Proposed Department: Public Works Project Supervisor: Joel Bareng Project Cost Estimate ($) Expenditure/ Category: Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total Environmental 0 0 0 0 0 0 0 Design 0 0 0 0 0 0 0 Right -of -Way 0 0 0 0 0 0 0 Construction 0 150,000 150,000 150,000 150,000 100,000 700,000 Civic Art Project 0 0 0 0 0 0 0 Environmental Monitoring 0 0 0 0 0 0 0 Total Costs: $0 $150,000 $150,000 $150,000 $150,000 $100,000 $700,000 Project Funding: Funding Source(s): Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 354 - SC Lighting Dist -Ad 0 150,000 0 0 0 0 150,000 Valorem 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Priority Unfunded 0 0 150,000 150,000 150,000 100,000 550,000 Total Costs: $0 $150,000 $150,000 $150,000 $150,000 $100,000 $700,000 Page 180of256 THE CITY OF SANTA CLARITA Capital Improvement Program 2026-27 ADA ACCESS RAMPS - CONSTRUCTION Proiect Location: Citywide Project Number: C0085 .A 1 ] l PROJECT LOCATION: �+TYM,as xa� . Description: The City has diligently worked towards the goal of constructing access ramps where none currently exist. This project continues that effort. Ramps will be constructed to comply with current Americans with Disabilities Act (ADA) requirements. There are 440 locations that currently need ADA ramps. These repairs will be made at various locations throughout the City. Justification Project Status: Project Cost Estimate ($): Expenditure/ Cateaorv: Environmental Design Right -of -Way Construction Civic Art Project Environmental Monitoring Total Costs: Project Funding: Fundina Source(s): 238 - TDA Article 3 Priority Unfunded Total Costs: The sidewalk and storm water flow line repairs are integral to the City's pavement management system. The City is committed to monitoring its pedestrian passageways to ensure safe paths of travel. This project supports the Santa Clarita Pathway Forward theme of Sustainable Public Infrastructure. Proposed Department: Public Works Project Supervisor: Cruz Caldera Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100,000 100,000 100,000 100,000 100,000 500,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $100,000 $100,000 $100,000 $100,000 $100,000 $500,000 Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 0 100,000 0 0 0 0 100,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100,000 100,000 100,000 100,000 400,000 $0 $100,000 $100,000 $100,000 $100,000 $100,000 $500,000 ANNUAL OPERATING BUDGET&CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 181 of256 NEWHALL AVENUE RAILROAD SAFETY IMPROVEMENTS Project Number: C2029 - DESIGN Proiect Location: Railroad Crossing at Newhall Avenue and Railroad Avenue Description Justification Project Status: Project Cost Estimate ($) Expenditure/ Category: Environmental Design Right -of -Way Construction Civic Art Project Environmental Monitoring Total Costs: Project Funding: Funding Source(s): 229 - Misc Federal Grants 233 - TDA Article 8 Total Costs 0 r``71? PROJECT COCAPON: 0 This crossing was identified by the Rail Safety Division of the California Public Utilities Commission (CPUC) as a candidate location for vehicular and pedestrian improvements through the Federal Section 130 fund program. This project will improve the safety at the Newhall Avenue crossing by mitigating existing potential hazards and to reduce the chance of future incidents. Specifically, this request is for the preliminary engineering design phase only and will cover the design of proposed scope of work defined in the Project Initiation Document: pre -signals, modified traffic signal operations, roadway surface rehabilitation, new medians, and sidewalk pedestrian approaches. This project is needed due to the increasing number of vehicular and pedestrian incidents at this crossing as well as the recommendations set forth from the CPUC. This project supports the Santa Clarita Pathway Forward theme of Public Safety and Resiliency. In Progress Department: Public Works Project Supervisor: Shannon Pickett Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 0 0 0 0 0 0 0 1,057,000 253,000 0 0 0 0 1,310,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $1,057,000 $253,000 $0 $0 $0 $0 $1,310,000 Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 1,057,000 203,000 0 0 0 0 1,260,000 0 50,000 0 0 0 0 50,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $1,057,000 $253,000 $0 $0 $0 $0 $1,310,000 Page 182of256 THE CITY OF SANTA CLARITA Capital Improvement Program TRANSIT HYDROGEN FUELING INFRASTRUCTURE, PHASE I Project Number: F1026 - CONSTRUCTION Proiect Location: Transit Maintenance Facility, 28250 Constellation Road, Santa Clarita, CA 91355 Description Justification Project Status: Project Cost Estimate ($) Expenditure/ Category: Environmental Design Right -of -Way Construction Civic Art Project Environmental Monitoring Total Costs: Project Funding: Funding Source(s): 700 - Transit Fund Total Costs: ..sTM rroJecr cocarroN This project will provide necessary improvements, supply and installation of hydrogen production equipment, and commissioning of the hydrogen station at the Transit Maintenance Facility. In December 2018, the California Air Resources Board adopted the Innovative Clean Transit (ICT) regulation. The ICT regulation requires all public transit agencies to gradually transition to 100 percent zero -emission bus fleets. To prepare for this transition, staff analyzed various options and determined that hydrogen fuel cell buses were the best option available to meet the City's needs. This determination was based on range, need for additional infrastructure, and long-term operating costs. This project supports the Santa Clarita Pathway Forward theme of Environmental Conservation and Beautification. In Progress Department: Economic Development Project Supervisor: Adrian Aguilar Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 11,640,991 2,356,647 0 0 0 0 13,997,638 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $11,640,991 $2,356,647 $0 $0 $0 $0 $13,997,638 Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 11,640,991 2,356,647 0 0 0 0 13,997,638 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $11,640,991 $2,356,647 $0 $0 $0 $0 $13,997,638 ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 183 of256 CITRUS BUILDING TENANT IMPROVEMENTS - CONSTRUCTION Proiect Location: 26330 Citrus Street, Santa Clarita, CA 91355 Description: Justification: Project Status Project Cost Estimate ($) Expenditure/ Category: Environmental Design Right -of -Way Construction Civic Art Project Environmental Monitoring Total Costs: Project Funding: Funding Source(s): 130 - Citrus Building Fund 330 - Public Ed & Gvrmmnt Total Costs: Project Number: F 1 030 This project will construct approximately 4,475 square feet of tenant improvements for SCVTV, the City of Santa Clarita's public television channel. The scope of work includes constructing a new sound stage, a control room, editing suite, engineering office, production equipment storage, two private offices, a podcast broadcasting area, and an IT room. The improvements will also include mechanical, electrical, and plumbing work, the installation of acoustic walls and doors, and stage enhancements including insulation and a suspended pipe grid for lighting and low volume mechanical supply. The existing studio can't accommodate the growing production needs of SCVTV. The current stage area is 670 square feet and can only accommodate one set at a time, requiring moving of the sets often. The new stage will be 1,920 square feet and will allow several sets to be available at any given time. This project supports the Santa Clarita Pathway Forward theme of Sustainable Public Infrastructure. In Progress Department: Public Works Project Supervisor: Shannon Pickett Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 0 0 0 0 0 0 0 235,000 0 0 0 0 0 235,000 0 0 0 0 0 0 0 2,230,000 270,000 0 0 0 0 2,500,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $2,465,000 $270,000 $0 $0 $0 $0 $2,735,000 Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 1,465,000 270,000 0 0 0 0 1,735,000 1,000,000 0 0 0 0 0 1,000,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $2,465,000 $270,000 $0 $0 $0 $0 $2,735,000 Page 184of256 THE CITY OF SANTA CLARITA CITRUS BUILDING ARCHIVAL STORAGE TENANT IMPROVEMENTS - DESIGN & CONSTRUCTION Proiect Location: 26330 Citrus Street, Santa Clarita. CA 91355 Capital Improvement Program Project Number: F 1 03 1 r PROJEC7LOCA77ON: 0 Description: This project will construct approximately 5,000 square feet of tenant improvements for the City of Santa Clarita's archives. The scope of work includes constructing a new mezzanine and will include workspace and oversized item storage. The first floor will include a high density storage area, a private office, an evacuation room, and a quarantine room. The improvements will also include mechanical, electrical, and plumbing work. The mezzanine will include a decking, guardrails, two steel stairs, hydraulic lift, and seismic detailing. Justification: The City's archival materials are currently stored in temporary spaces that pose risks from rodents and lack proper environmental controls. This new facility will provide a secure, environmentally controlled space with storage, quarantine, and work areas, allowing proper preservation and management of the collections. This project will protect irreplaceable materials and improve archival workflows. This project supports the Santa Clarita Pathway Forward theme of Sustainable Public Infrastructure. Project Status: Proposed Department: Human Resources & Library Project Supervisor: Gina Roberson Services Project Cost Estimate ($): Expenditure/Category: Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total Environmental 0 0 0 0 0 0 0 Design 0 200,000 0 0 0 0 200,000 Right -of -Way 0 0 0 0 0 0 0 Construction 0 1,300,000 0 0 0 0 1,300,000 Civic Art Project 0 70,000 0 0 0 0 70,000 Environmental Monitoring 0 0 0 0 0 0 0 Total Costs: $0 $1,570,000 $0 $0 $0 $0 $1,570,000 Project Funding Funding Source(s): Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 403 - Library Facilities 0 1,570,000 0 0 0 0 1,570,000 and Technology Fund 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total Costs: $0 $1,570,000 $0 $0 $0 $0 $1,570,000 ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 185 of256 MAIN STREET PARKING STRUCTURE - DESIGN & CONSTRUCTION Proiect Location: 24216 Main Street, Newhall. CA 91321 Description: Justification Project Status Project Cost Estimate ($) Expenditure/ Category: Environmental Design Right -of -Way Construction Civic Art Project Environmental Monitoring Total Costs: Project Funding: Funding Source(s): 723 - Facilities Fund Total Costs: O Project Number: F2016 PROJECT LCCAr1CN : 0 This project involves the demolition of an existing parking lot, sidewalk, and adjacent street parking in the area of Old Town Newhall and replacement with a six story parking structure. The parking structure will contain one ground level retail space that may be used for commercial use. The parking structure will expand public parking capacity, support the economic vitality of Main Street, and improve parking access for nearby residents and businesses while preserving the district's walkable character. This project supports the Santa Clarita Pathway Forward theme of Sustainable Public Infrastructure. Proposed Department: Public Works Project Supervisor: Shannon Pickett Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 0 230,500 0 0 0 0 230,500 0 3,327,000 0 0 0 0 3,327,000 0 36,075 0 0 0 0 36,075 0 22,506,425 0 0 0 0 22,506,425 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $26,100,000 $0 $0 $0 $0 $26,100,000 Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 0 26,100,000 0 0 0 0 26,100,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $26,100,000 $0 $0 $0 $0 $26,100,000 Page 186 of 256 THE CITY OF SANTA CLARITA Capital Improvement Program DEMOLITION OF HART PARK SENIOR CENTER - DESIGN & CONSTRUCTION Proiect Location: 22900 Market Street, Santa Clarita. CA 91321 Description Justification: Project Status: Project Cost Estimate ($) Project Number: F201 % PROJEC7 LOCATION: 0 The existing building was originally constructed in 1963. After several renovations and additions from 1980 to 2007, the building has fallen into substantial disrepair. The City acquired Hart Park in 2025 and the building within it. The total footprint of the building is 11,460 square feet and includes 46 parking spaces. Fremer Associates prepared an investigative report to evaluate the current condition, and found a large number of physical issues regarding roofing, waterproofing, site drainage, environmental, ADA, mechanical, electrical, and plumbing. After consideration of the cost to bring the building up to code while repairing the many problems, it has been decided to demolish the building and site improvements, along with two office trailers, while protecting the existing oak trees in place. A temporary parking lot will replace the existing building. The building is in substantial disrepair and would need a significant cost to bring the building to the City's standard. This project supports the Santa Clarita Pathway Forward theme of Sustainable Public Infrastructure. Proposed Department: Public Works Project Supervisor: Shannon Pickett Expenditure/Category: Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total Environmental 0 130,000 0 0 0 0 130,000 Design 0 52,000 0 0 0 0 52,000 Right -of -Way 0 0 0 0 0 0 0 Construction 0 1,078,000 0 0 0 0 1,078,000 Civic Art Project 0 0 0 0 0 0 0 Environmental Monitoring 0 0 0 0 0 0 0 Total Costs: $0 $1,260,000 $0 $0 $0 $0 $1,260,000 Project Funding: Funding Source(s): Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 723 - Facilities Fund 0 1,260,000 0 0 0 0 1,260,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total Costs: $0 $1,260,000 $0 $0 $0 $0 $1,260,000 ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 187 of256 SANTA CLARITA SPORTS COMPLEX BUILDOUT - DESIGN Project Number: F3024 Proiect Location: Santa Clarita Sports Complex, 20870 Centre Pointe Parkway, Santa Clarita, CA 91350 Description Justification: 0 PROJECT LOCATION: This project will provide for the design to add about thirty-eight acres of new amenities to the south and east of the existing Sports Complex. Features include a new loop road with parking lots throughout, three full- sized and one smaller multipurpose fields, a full-sized running track with seating, sand volleyball courts, full- sized BMX mountain bike park with offices and restrooms, fenced dog park, playground with inclusive play features, picnic tables with shelters, additional restrooms with maintenance storage, site and field lights, and new landscape. This new addition to the Sports Complex supports the Santa Clarita Pathway Forward theme of Sustainable Public Infrastructure. Project Status: In Progress Department: Public Works Project Supervisor: Shannon Pickett Project Cost Estimate ($): Expenditure/ Category: Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total Environmental 0 0 0 0 0 0 0 Design 3,443,823 700,000 0 0 0 0 4,143,823 Right -of -Way 0 0 0 0 0 0 0 Construction 0 0 0 0 0 0 0 Civic Art Project 0 0 0 0 0 0 0 Environmental Monitoring 0 0 0 0 0 0 0 Total Costs: $3,443,823 $700,000 $0 $0 $0 $0 $4,143,823 Project Funding: Funding Source(s): Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 601 - General Fund -Capital 23,823 0 0 0 0 0 23,823 723 - Facilities Fund 3,420,000 700,000 0 0 0 0 4,120,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total Costs: $3,443,823 $700,000 $0 $0 $0 $0 $4,143,823 Page 188 of256 THE CITY OF SANTA CLARITA Capital Improvement Program 2026-27 CONCRETE REHABILITATION PROGRAM - CONSTRUCTION Proiect Location: Citywide Project Number: M0165 PROJECT LOCATION: C,—WDE Description: This annual project addresses necessary repairs to sidewalks, concrete flow lines, and driveway approaches damaged by tree roots and pavement settlement. It also addresses water quality degradation caused by standing water along roadways and ensures water flow, as well as repairs damaged curbs and gutter flow lines. These repairs will be made at various locations throughout the City. Justification: The sidewalk and storm water flow line repairs are integral to the City's pavement management system. The City is committed to monitoring its pedestrian passageways to ensure safe paths of travel. This project will repair the locations identified in the Annual Sidewalk Inspection Program. This project supports the Santa Clarita Pathway Forward theme of Sustainable Public Infrastructure. Project Status: Proposed Department: Public Works Project Supervisor: Cruz Caldera Project Cost Estimate ($) Expenditure/Category: Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total Environmental 0 0 0 0 0 0 0 Design 0 0 0 0 0 0 0 Right -of -Way 0 0 0 0 0 0 0 Construction 0 600,000 600,000 600,000 600,000 600,000 3,000,000 Civic Art Project 0 0 0 0 0 0 0 Environmental Monitoring 0 0 0 0 0 0 0 Total Costs: $0 $600,000 $600,000 $600,000 $600,000 $600,000 $3,000,000 Project Funding: Funding Source(s): Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 264 - Measure R 0 600,000 0 0 0 0 600,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Priority Unfunded 0 0 600,000 600,000 600,000 600,000 2,400,000 Total Costs: $0 $600,000 $600,000 $600,000 $600,000 $600,000 $3,000,000 ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 189 of256 2026-27 OVERLAY AND SLURRY SEAL PROGRAM - DESIGN & CONSTRUCTION Proiect Location: Citywide Description: Justification: Project Status: Project Cost Estimate ($) r PROJECr cocnrram CrTAV.1)17 Project Number: M0166 The annual Overlay and Slurry Seal Program reflects the City's commitment to sound pavement management of the roadway infrastructure and will provide for overlaying and slurry sealing streets in need of attention. Each year, the City dedicates a substantial portion of its capital budget to the annual Overlay and Slurry Seal Program. This annual project strives to maintain the quality and viability of the City's streets infrastructure and supports the Santa Clarita Pathway Forward theme of Sustainable Public Infrastructure. Proposed Department: Public Works Project Supervisor: Shannon Pickett Expenditure/Category: Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total Environmental 0 50,000 50,000 50,000 50,000 50,000 250,000 Design 0 450,000 450,000 450,000 450,000 450,000 2,250,000 Right -of -Way 0 0 0 0 0 0 0 Construction 0 17,500,000 14,500,000 14,500,000 14,500,000 14,500,000 75,500,000 Civic Art Project 0 0 0 0 0 0 0 Environmental Monitoring 0 0 0 0 0 0 0 Total Costs: $0 $18,000,000 $15,000,000 $15,000,000 $15,000,000 $15,000,000 $78,000,000 Project Funding Funding Source(s): Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 233 - TDA Article 8 0 1,000,000 0 0 0 0 1,000,000 260 - Proposition C LR 0 6,520,156 0 0 0 0 6,520,156 266 - Measure M 0 3,593,376 0 0 0 0 3,593,376 267 - Senate Bill 1 RMRA 0 6,886,468 0 0 0 0 6,886,468 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Priority Unfunded 0 0 15,000,000 15,000,000 15,000,000 15,000,000 60,000,000 Total Costs: $0 $18,000,000 $15,000,000 $15,000,000 $15,000,000 $15,000,000 $78,000,000 Page 190 of256 THE CITY OF SANTA CLARITA Capital Improvement Program CITYWIDE CHAIN LINK FENCE REPAIRS - CONSTRUCTION Project Number: M0167 Proiect Location: Citywide I I \ it 1 PROJECT LOCATION: Description: This request will provide funding for the replacement of chain link fencing on three softball field backstops at Bridgeport Park, Canyon Country Park, and Chesebrough Park. This request also includes chain link repairs for Bouquet Canyon Park pickleball courts and perimeter chain link replacements at Pamplico and Begonias Lane parks. The existing fabric is stretched, loose, and a new fabric will enhance the aesthetics and functionality of the backstop structures, in addition to reducing maintenance costs and repair time. Justification: This project will rejuvenate the chain link amenities at several sites allowing for enhanced aesthetics and functionality. This project supports the Santa Clarita Pathway Forward theme of Sustainable Public Infrastructure. Project Status: Proposed Department: Neighborhood Services Project Supervisor: Bryan Peck Project Cost Estimate ($): Expenditure/Category: Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total Environmental 0 0 0 0 0 0 0 Design 0 0 0 0 0 0 0 Right -of -Way 0 0 0 0 0 0 0 Construction 0 188,000 0 0 0 0 188,000 Civic Art Project 0 0 0 0 0 0 0 Environmental Monitoring 0 0 0 0 0 0 0 Total Costs: $0 $188,000 $0 $0 $0 $0 $188,000 Project Funding: Funding Source(s): Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 601 - General Fund -Capital 0 188,000 0 0 0 0 188,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total Costs: $0 $188,000 $0 $0 $0 $0 $188,000 ANNUAL OPERATING BUDGET&CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 191 of256 CITYWIDE LIBRARY IMPROVEMENTS - CONSTRUCTION Project Number: M0168 Proiect Location: Citywide !p ti� `4 S•x� � _ � I „11 ` • x V J f. r� PROJECT LOCAMN: rrTYkCE Description: This project addresses aging and failing components across multiple library facilities to improve safety, functionality, and operations. The project includes installing a sewer cleanout at the Canyon Country Library public restroom, and constructing walls and doors to create a more secure workspace for the branch manager. At the Valencia Library, existing sheet flooring and tile in the public restroom will be removed, an epoxy coating will be applied, and the exterior clay tile walkway will be removed and replaced with concrete. At the Newhall Library, the existing gas fireplace will be removed and replaced with a faux fireplace and the non-functional motorized blinds above the entryway will be replaced. Justification: This project addresses aging and failing components across multiple library facilities to improve safety, functionality, and operations. This project supports the Santa Clarita Pathway Forward theme of Sustainable Public Infrastructure. Project Status: Proposed Department: Neighborhood Services Project Supervisor: Bryan Peck Project Cost Estimate ($): Expenditure/ Category: Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total Environmental 0 0 0 0 0 0 0 Design 0 0 0 0 0 0 0 Right -of -Way 0 0 0 0 0 0 0 Construction 0 208,000 0 0 0 0 208,000 Civic Art Project 0 0 0 0 0 0 0 Environmental Monitoring 0 0 0 0 0 0 0 Total Costs: $0 $208,000 $0 $0 $0 $0 $208,000 Project Funding: Funding Source(s): Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 309 - Public Library Fund 0 208,000 0 0 0 0 208,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total Costs: $0 $208,000 $0 $0 $0 $0 $208,000 Page 192of256 THE CITY OF SANTA CLARITA Capital Improvement Program CITYWIDE ROOF REPAIRS - CONSTRUCTION Proiect Location: Citywide Project Number: M0169 , 1 J 1 r 1 1 +� 1 e fit_ PROJECT LOCATION CrTV ODF Description: This project consists of repairing failing and leaking roofs at the Santa Clarita Aquatics Center (SCAC), Corporate Yard, and Tesoro Adobe Park. The scope of work at SCAC includes the installation of roofing membrane over the existing roof, replacement of all roof penetration boots, heat -welding of all seams and laps, installation of new flashing at perimeter walls and HVAC units, and installation of new roof termination bars. The scope of work at Corporate Yard Admin Roof includes replacing broken roofing tiles, sealing existing curb pans, sealing all exposed HVAC ducting, and resealing flashing around roof drains. The scope of work at Tesoro Adobe Park includes removing the existing clay roofing tiles, replacing the underlayment, and reinstalling roof tiles. Justification: Repairing the existing roofing systems will eliminate active leaks, protect City assets, and ensure the facilities remains fully functional for users. Completion of this project will enhance the durability, performance, and long-term integrity of the facilities' roofing systems. This project supports the Santa Clarita Pathway Forward theme of Sustainable Public Infrastructure. Project Status: Proposed Department: Neighborhood Services Project Supervisor: Bryan Peck Project Cost Estimate ($) Expenditure/ Category: Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total Environmental 0 0 0 0 0 0 0 Design 0 0 0 0 0 0 0 Right -of -Way 0 0 0 0 0 0 0 Construction 0 467,000 0 0 0 0 467,000 Civic Art Project 0 0 0 0 0 0 0 Environmental Monitoring 0 0 0 0 0 0 0 Total Costs: $0 $467,000 $0 $0 $0 $0 $467,000 Project Funding Funding Source(s): Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 601 - General Fund -Capital 0 467,000 0 0 0 0 467,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total Costs: $0 $467,000 $0 $0 $0 $0 $467,000 ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 193 of256 COMMUNITY CENTER IMPROVEMENTS - CONSTRUCTION Project Number: M0170 Proiect Location: Citywide Description Justification Project Status: Project Cost Estimate ($): Expenditure/ Cateaorv: Environmental Design Right -of -Way Construction Civic Art Project Environmental Monitoring Total Costs: Project Funding: Funding Source(s): 601 - General Fund -Capital Total Costs: 4 PROJECT LOCATION: 0 This project includes upgrades at the Valencia and Newhall Community Centers. At the Valencia Community Center, the existing lighting controls will be replaced with a modern, networked lighting control system to enhance reliability and expand user control throughout the facility. Additionally, plumbing modifications and associated roof repairs will be completed to close the domestic hot water loop, enabling full hot water recirculation. At the Newhall Community Center, the project includes sealing existing windows to improve the building envelope and reduce air and moisture infiltration. Replacing the outdated lighting control infrastructure and completing the domestic hot water recirculation loop at the Valencia Community Center will improve system performance, reduce energy and water waste, and ensure compliance with current City standards. Sealing the windows at the Newhall Community Center will enhance the building envelope, minimizing air and moisture infiltration while improving indoor environmental conditions. This project supports the Santa Clarita Pathway Forward theme of Sustainable Public Infrastructure. Proposed Department: Neighborhood Services Project Supervisor: Bryan Peck Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 122,000 0 0 0 0 122,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $122,000 $0 $0 $0 $0 $122,000 Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 0 122,000 0 0 0 0 122,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $122,000 $0 $0 $0 $0 $122,000 Page 194of256 THE CITY OF SANTA CLARITA Capital Improvement Program IT ROOM DOORS BRIVO INTEGRATION - CONSTRUCTION Project Number: M0171 Proiect Location: Citywide Description: This project will integrate the IT Room doors at several sites into the City's established Brivo access control systems. Current access to the included doors is controlled with brass keys or antiquated combination locks. These Brivo door lock integrations will increase the security of our server rooms and the network at large in addition to allowing for better tracking of access. Justification: Project Status: Project Cost Estimate ($): Expenditure/ Cateaorv: Environmental Design Right -of -Way Construction Civic Art Project Environmental Monitoring Total Costs: Project Funding: Funding Source(s): 309 - Public Library Fund 601 - General Fund -Capital 700 - Transit Fund Total Costs: This project will provide for enhanced security of the City's network by effectively limiting and tracking access to all the server rooms throughout the City's facilities. Access will need to be granted through the existing Brivo system and approval structure. Access can conversely be removed instantly allowing for enhanced security. The current system allows for the potential of unauthorized access if the issued key is not retrived or if the combination is inadvertently shared. This project supports the Santa Clarita Pathway Forward theme of Sustainable Public Infrastructure. Proposed Department: Neighborhood Services Project Supervisor: Bryan Peck Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 100,000 0 0 0 0 100,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $100,000 $0 $0 $0 $0 $100,000 Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 0 12,582 0 0 0 0 12,582 0 67,147 0 0 0 0 67,147 0 20,271 0 0 0 0 20,271 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $100,000 $0 $0 $0 $0 $100,000 ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 195 of256 VALENCIA MEADOWS PARK & SCAC POOL CHEMICAL Project Number: M0172 CONTROLLER REPLACEMENT - CONSTRUCTION Proiect Location: Citywide t �,• I 1 PROJECT LOCATION : COTVWIOE Description: This project will replace the existing chemical controllers at Valencia Meadows Park pool and the Santa Clarita Aquatics Center pools. The new chemical controllers will monitor and regulate pool water pH, temperature, oxidation-reduction potential, safety flow switches, and associated flow cells. The system will be configured to meet current operational and regulatory requirements for public pool facilities. Justification: The chemical controllers are a critical component of the swimming pool system, responsible for maintaining water chemistry within required operational parameters. The existing controllers have reached the end of their service life, and replacement parts are no longer available. Replacing the chemical controllers will ensure continued compliance with Los Angeles County Department of Public Health regulations while supporting the Santa Clarita Pathway Forward theme of Sustainable Public Infrastructure. Project Status: Proposed Department: Neighborhood Services Project Supervisor: Bryan Peck Project Cost Estimate ($): Expenditure/Category: Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total Environmental 0 0 0 0 0 0 0 Design 0 0 0 0 0 0 0 Right -of -Way 0 0 0 0 0 0 0 Construction 0 250,000 0 0 0 0 250,000 Civic Art Project 0 0 0 0 0 0 0 Environmental Monitoring 0 0 0 0 0 0 0 Total Costs: $0 $250,000 $0 $0 $0 $0 $250,000 Project Funding: Funding Source(s): Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 601 - General Fund -Capital 0 250,000 0 0 0 0 250,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total Costs: $0 $250,000 $0 $0 $0 $0 $250,000 Page 196 of256 THE CITY OF SANTA CLARITA Capital Improvement Program PASEO IMPROVEMENTS, VALENCIA VALLEY PARK Project Number: M1048 - CONSTRUCTION Proiect Location: 23601 Carrizo Dr, Valencia, CA 91355 �91 L7:• PROJECT LOCATION: 0 Description: This project will complete necessary repairs to the concrete walkways along the north side of the pedestrian bridge over Carrizo Drive adjacent to Valencia Valley Park. Several sections have been damaged or displaced due to tree root intrusion and ground settlement, and have reached the end of their useful life. Additionally, the existing wrought iron fencing will be removed and replaced with a modern two -rail handrail to match the pedestrian bridge that spans El Paseo Drive, north along the paseo. Justification: Removing and replacing the damaged concrete walkway sections will provide a stable, durable surface and reduce the likelihood of future deterioration. The new handrail will replace the deteriorating wrought iron fencing and create a cohesive aesthetic consistent with the nearby bridge adjacent to the park. This project supports the Santa Clarita Pathway Forward theme of Sustainable Public Infrastructure. Project Status: Project Cost Estimate ($): Expenditure/ Cateaorv: Environmental Design Right -of -Way Construction Civic Art Project Environmental Monitoring Total Costs: Project Funding: Funding Source(s): 357 - LMD Zone T-7 Val Central & No. Valley Total Costs: Proposed Department: Administrative Services Project Supervisor: Andrew Adams Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 425,000 0 0 0 0 425,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $425,000 $0 $0 $0 $0 $425,000 Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 0 425,000 0 0 0 0 425,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $425,000 $0 $0 $0 $0 $425,000 ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 197 of256 THE CUBE FACILITY IMPROVEMENTS - CONSTRUCTION Project Number: M1049 Proiect Location: The Cube, 27745 Smyth Drive, Valencia, CA 91355 ads �, �' �'� ��.,' � •w,,, ""� �? � Q ,�' .r.M�� � � � �ror, yi N,a.A• i PROJECTLOCAMN : Description: This project involves resealing windows, walls, and the roof at The Cube to prevent water intrusion along with the full renovation of two shower and restroom areas to restore functionality and meet current City standards. The scope includes repairing water -damaged structures, installing new waterproofing, tile, and finishes in the showers, updating ventilation as needed, and replacing plumbing fixtures and piping. Justification: Unaddressed water leaks and deteriorated shower facilities at The Cube risk further structural damage, and disrupt facility use. Resealing windows, walls, and the roof, along with renovating the showers, will stop ongoing leaks, protect City assets, and provide a functional environment for users. This project supports the Santa Clarita Pathway Forward theme of Sustainable Public Infrastructure. Project Status: Project Cost Estimate ($): Expenditure/ Cateaorv: Environmental Design Right -of -Way Construction Civic Art Project Environmental Monitoring Total Costs: Project Funding: Funding Source(s): 120 - Recreational Facility Fund Total Costs: Proposed Department: Neighborhood Services Project Supervisor: Bryan Peck Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 524,000 0 0 0 0 524,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $524,000 $0 $0 $0 $0 $524,000 Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 0 524,000 0 0 0 0 524,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $524,000 $0 $0 $0 $0 $524,000 Page 198of256 THE CITY OF SANTA CLARITA Capital Improvement Program CITY HALL ELEVATOR AND PATIO REFURBISHMENT Project Number: M1050 - CONSTRUCTION Proiect Location: City Hall, 23920 Valencia Boulevard, Santa Clarita, CA 91355 c, PROJECT LOCATION; 0 Description: This project addresses critical maintenance on the third -floor patios as well as the elevators at City Hall. The original hub style hydraulic lines in the City Hall elevators are leaking and utilize antiquated design. This project will replace these lines with solid threaded and welded connections, providing a permanent, reliable solution to ensure uninterrupted elevator operation. Additionally, approximately 400 square feet of failing and damaged surface material on the third floor patios will be removed. The patios will then be resealed to prevent rainwater infiltration, protecting the building's interior office spaces and extending the life of the exterior surfaces. Justification: City Hall's elevator hydraulic lines are leaking fluid, causing damage to the crawl space and creating an oil odor in the conference room. Additionally, the concrete surfaces on the third -floor patios are deteriorating due to the installation of artificial turf adhesive. The surface has chipped and cracked, allowing water to penetrate the building and causing developing water damage. This project supports the Santa Clarita Pathway Forward theme of Sustainable Public Infrastructure. Project Status: Proposed Department: Neighborhood Services Project Supervisor: Bryan Peck Project Cost Estimate ($): Expenditure/Category: Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total Environmental 0 0 0 0 0 0 0 Design 0 0 0 0 0 0 0 Right -of -Way 0 0 0 0 0 0 0 Construction 0 200,000 0 0 0 0 200,000 Civic Art Project 0 0 0 0 0 0 0 Environmental Monitoring 0 0 0 0 0 0 0 Total Costs: $0 $200,000 $0 $0 $0 $0 $200,000 Project Funding: Funding Source(s): Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 601 - General Fund -Capital 0 200,000 0 0 0 0 200,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Priority Unfunded 0 0 0 0 0 0 0 Total Costs: $0 $200,000 $0 $0 $0 $0 $200,000 ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 199 of256 DBAA 3 HYDRAUGER REPLACEMENTS - CONSTRUCTION Project Number: M3044 Proiect Location: DBAA 3 (Northwest of Whites Canyon Road & Nadal Street) 0 PROJECT LOCATION: a Description: Drainage Benefit Assessment Area (DBAA) 3, Northwest of Whites Canyon Road & Nadal Street consists of 16 horizontal drains (hydraugers) and 3 observation wells, originally constructed in 1985. The DBAA was established the same year. Per geotechnical evaluations, this project would involve the installation of 9 hydraugers to reduce groundwater levels and improve slope stability. Justification: The geotechnical evaluations in Fiscal Year 2023-24 by a City contractor showed the hydraugers were nearing the end of their intended service life and were in disrepair. Based on their assessment, installation of new hydraugers adjacent to existing locations is recommended. This project supports the Santa Clarita Pathway Forward theme of Sustainable Public Infrastructure. Project Status: Project Cost Estimate ($): Expenditure/ Category: Environmental Design Right -of -Way Construction Civic Art Project Environmental Monitoring Total Costs: Project Funding: Funding Source(s): 351 - Drainage Benefit SP Assessment 3, Whites Canyon Total Costs: Proposed Department: Neighborhood Services Project Supervisor: Darin Seegmiller Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 265,000 0 0 0 0 265,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $265,000 $0 $0 $0 $0 $265,000 Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 0 265,000 0 0 0 0 265,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $265,000 $0 $0 $0 $0 $265,000 Page 200 of 256 THE CITY OF SANTA CLARITA Capital Improvement Program DBAA 18 PUMP WELL REPAIR - DESIGN & CONSTRUCTION Project Number: M3045 Proiect Location: DBAA 18 (Bakerton Avenue, North of Soledad Canyon Road and East of Whites Canyon Road) 0 PROJECT LOCATION: a Description: Drainage Benefit Assessment Area (DBAA) 18 (Bakerton Avenue) includes 2 dewatering pumps and 21 observation wells, originally constructed and established in 1989. Analysis of 2025 pump data and a CCTV inspection conducted in June 2025 indicated fluctuating operating levels and inconsistent discharge volumes. To maintain slope stability in the area, the repair recommendations shall be designed and constructed. Justification: Pump data from 2025, in addition to the CCTV inspection video, has shown that the two pumps and well display inconsistent operation and adverse conditions that are currently impacting both pump's performance. The system's reliance on continuous pumping suggests mechanical failure, power outage, or clogging that could lead to groundwater level rising and increase risk of slope instability. This project supports the Santa Clarita Pathway Forward theme of Sustainable Public Infrastructure. Project Status: Proposed Department: Neighborhood Services Project Supervisor: Darin Seegmiller Project Cost Estimate ($) Expenditure/Category: Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total Environmental 0 0 0 0 0 0 0 Design 0 30,000 0 0 0 0 30,000 Right -of -Way 0 0 0 0 0 0 0 Construction 0 370,000 0 0 0 0 370,000 Civic Art Project 0 0 0 0 0 0 0 Environmental Monitoring 0 0 0 0 0 0 0 Total Costs: $0 $400,000 $0 $0 $0 $0 $400,000 Project Funding: Funding Source(s): Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 351 - Drainage Benefit SP 0 400,000 0 0 0 0 400,000 Assessment 18, Bakerton 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total Costs: $0 $400,000 $0 $0 $0 $0 $400,000 ANNUAL OPERATING BUDGET&CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page201 of256 SANTA CLARITA AQUATICS CENTER POOL PUMP REPLACEMENT - CONSTRUCTION Proiect Location: Santa Clarita Aquatics Center, 20850 Centre Pointe Parkway, Canyon Country, CA 91351 Description: Justification: Project Number: M3046 ry PROJECTLOCATION: O This project will replace existing pool circulation pumps, motors, and manway covers at the Santa Clarita Aquatics Center. These pumps, motors, and covers, installed in 2003, are over 22 years old and have reached the end of their useful service life. The scope of work includes installation of new high -efficiency circulation pumps and premium -efficiency motors that meet current energy performance standards and improve hydraulic operation. Collectively, these improvements extend the service life of existing assets, reduce unplanned downtime, and promote sustainable, cost-effective operation of public facilities. This project supports the Santa Clarita Pathway Forward theme of Sustainable Public Infrastructure. Project Status: Proposed Project Cost Estimate ($): Expenditure/Category: Prior Years Environmental 0 Design 0 Right -of -Way 0 Construction 0 Civic Art Project 0 Environmental Monitoring 0 Total Costs: $0 Project Funding: Funding Source(s): Prior Years 601 - General Fund -Capital 0 0 0 0 0 0 0 Total Costs: $0 Department: Neighborhood Services Project Supervisor: Bryan Peck 2026-27 2027-28 2028-29 2029-30 2030-31 Total 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 424,000 0 0 0 0 424,000 0 0 0 0 0 0 0 0 0 0 0 0 $424,000 $0 $0 $0 $0 $424,000 2026-27 2027-28 2028-29 2029-30 2030-31 Total 424,000 0 0 0 0 424,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $424,000 $0 $0 $0 $0 $424,000 Page 202 of 256 THE CITY OF SANTA CLARITA Capital Improvement Program SANTA CLARITA SPORTS COMPLEX GYMNASIUM IMPROVEMENTS - CONSTRUCTION Proiect Location: Santa Clarita Sports Complex, 20870 Centre Pointe Parkway, Santa Clarita, CA 91350 Description: Justification: Project Status: Project Cost Estimate ($) Expenditure/ Category: Environmental Design Right -of -Way Construction Civic Art Project Environmental Monitoring Total Costs: Project Funding: Funding Source(s): 601 - General Fund -Capital Priority Unfunded Total Costs: Project Number: M3047 PROJECT LOCATION; a This project involves removing and installing a radiant ceiling barrier within the gymnasium at the Santa Clarita Sports Complex to improve thermal performance and interior comfort. The scope of work also includes removing and replacing the existing twelve basketball backboard winch systems. The new winch systems will support safe and reliable raising and lowering of the basketball backboards during facility operations. The new winch systems are designed for increased load capacity, improved mechanical performance, and reduced maintenance demands, supporting continued high -use operation. Installation of the radiant ceiling barrier will improve thermal performance by limiting heat transfer, enhancing occupant comfort, and reducing HVAC energy demand. Collectively, these upgrades will lower operational costs, reduce future maintenance requirements, and improve overall system efficiency. This project supports the Santa Clarita Pathway Forward theme of Sustainable Public Infrastructure. Proposed Department: Neighborhood Services Project Supervisor: Bryan Peck Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 306,000 0 0 0 0 306,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $306,000 $0 $0 $0 $0 $306,000 Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 0 306,000 0 0 0 0 306,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $306,000 $0 $0 $0 $0 $306,000 ANNUAL OPERATING BUDGET&CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page203 of256 THIS PAGE INTENTIONALLY LEFT BLANK Page204 of256 THE CITY OF SANTA CLARITA Capital Improvement Program 2026-27 PARKS CONCRETE REHABILITATION PROGRAM Project Number: P0033 - CONSTRUCTION Proiect Location: Citywide '1 t - � `f 1 PROJECT LOCAnON : f7, YmDF Description: This annual project will address necessary repairs to concrete walkways and parking lots at several park sites. This year, concrete walkway and expansion joint material will be replaced at Todd Longshore Park, Central Park, and West Creek Park. This project will also fund resealing and striping parking lots at Pamplico Park, Todd Longshore Park, and Copper Hill Park. Resealing the parking lots will lessen the deterioration of the asphalt and extend its useful life. Justification: The repair and replacement of the damaged expansion joint material and concrete walkway sections will provide a more sound surface and prevent future damage of the concrete. The resealing of the asphalt will extend the useful life of the asphalt before replacement is needed. This project supports the Santa Clarita Pathway Forward theme of Sustainable Public Infrastructure. Project Status: Proposed Department: Neighborhood Services Project Supervisor: Susan Nelson Project Cost Estimate ($) Expenditure/Category: Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total Environmental 0 0 0 0 0 0 0 Design 0 0 0 0 0 0 0 Right -of -Way 0 0 0 0 0 0 0 Construction 0 200,000 0 0 0 0 200,000 Civic Art Project 0 0 0 0 0 0 0 Environmental Monitoring 0 0 0 0 0 0 0 Total Costs: $0 $200,000 $0 $0 $0 $0 $200,000 Project Funding: Funding Source(s): Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 601 - General Fund -Capital 0 200,000 0 0 0 0 200,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total Costs: $0 $200,000 $0 $0 $0 $0 $200,000 ANNUAL OPERATING BUDGET&CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page205 of256 2026-27 PLAYGROUND RESURFACING AND ROLL COATING Project Number: P0034 PROGRAM - CONSTRUCTION Proiect Location: Citywide } PRQJECTL QCATJC))V CITYWIDE Description: This year's project will focus on the preservation of existing playground surfaces. The playgrounds at Canyon Country Park, Almendra Park, Pamplico Park, and North Oaks Park will undergo a roll coating process, which consists of reapplying a thinned -out version of the liquid binder material used when the surfacing is originally installed. The surfaces to be roll coated are first prepared by cleaning, pressure washing, and any damaged areas repaired prior to the application. Justification: The selected playgrounds will benefit from roll coating because it prolongs the lifespan of the existing pour - in -place surfacing. Roll coating will help maintain the impact attenuation of the surfacing and will help prolong its useful life. Furthermore, evidence of roll coating is required to maintain the warranty on newly installed rubberized play surfaces. This project supports the Santa Clarita Pathway Forward theme of Sustainable Public Infrastructure. Project Status: Proposed Department: Neighborhood Services Project Supervisor: Susan Nelson Project Cost Estimate ($): Expenditure/ Category. Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total Environmental 0 0 0 0 0 0 0 Design 0 0 0 0 0 0 0 Right -of -Way 0 0 0 0 0 0 0 Construction 0 100,000 0 0 0 0 100,000 Civic Art Project 0 0 0 0 0 0 0 Environmental Monitoring 0 0 0 0 0 0 0 Total Costs: $0 $100,000 $0 $0 $0 $0 $100,000 Project Funding: Funding Source(s): Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 601 - General Fund -Capital 0 100,000 0 0 0 0 100,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total Costs: $0 $100,000 $0 $0 $0 $0 $100,000 Page206 of256 THE CITY OF SANTA CLARITA Capital Improvement Program 2026-27 SPORTS COURT RESURFACING - CONSTRUCTION Project Number: P0035 Proiect Location: Citywide Description: Justification This project will provide for the replacement of sports court surfacing of the pickleball courts at Bouquet Canyon Park and the basketball court at Almendra Park. The courts have several areas that have flaked off and the concrete has cracks and spalls. The surface is also worn smooth in several spots and is in need of replacement. This annual project will include repair of the concrete surface and all new playing surface and striping. The repair and replacement of the sport court surfaces will enhance performance, preserve the concrete foundation, and increase aesthetic appeal for patrons to enjoy. This project supports the Santa Clarita Pathway Forward theme of Sustainable Public Infrastructure. Project Status: Proposed Department: Neighborhood Services Project Supervisor: Susan Nelson Project Cost Estimate ($): Expenditure/ Category: Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total Environmental 0 0 0 0 0 0 0 Design 0 0 0 0 0 0 0 Right -of -Way 0 0 0 0 0 0 0 Construction 0 120,000 0 0 0 0 120,000 Civic Art Project 0 0 0 0 0 0 0 Environmental Monitoring 0 0 0 0 0 0 0 Total Costs: $0 $120,000 $0 $0 $0 $0 $120,000 Project Funding: Funding Source(s): Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 601 - General Fund -Capital 0 120,000 0 0 0 0 120,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total Costs: $0 $120,000 $0 $0 $0 $0 $120,000 ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 207 of 256 2026-27 PLAYGROUND EQUIPMENT REPLACEMENT, Project Number: P1023 VALENCIA SUMMIT PARK - DESIGN & CONSTRUCTION Proiect Location: Valencia Summit Park, 26147 McBean Parkway, Santa Clarita, CA 91355 Description Justification Project Status Project Cost Estimate ($) 7r PROJECT LOCATON : Q This year's project will replace the playground equipment at Valencia Summit Park. The playground equipment has reached the end of its useful life and will be replaced with an exciting, modern playground featuring new equipment and activities for children and adults. There will be distinct areas for 2-5-year-old toddlers, 5-12-year-old children, and a small fitness cluster for adults adjacent to the playground. The new equipment will feature interactive play panels, climbing equipment, swings and slides, as well as inclusive components and enhanced accessibility. All improvements will remain within the existing footprint. The existing playground equipment at Valencia Summit Park was installed in the late 1990's and consists of equipment in three play areas: 2-5-year-old equipment, 5-12-year-old equipment, and a passive activity area. Due to age and use, the equipment is in need of replacement. This project supports the Santa Clarita Pathway Forward theme of Sustainable Public Infrastructure. Proposed Department: Neighborhood Services Project Supervisor: Susan Nelson Expenditure/Category: Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total Environmental 0 0 0 0 0 0 0 Design 0 65,000 0 0 0 0 65,000 Right -of -Way 0 0 0 0 0 0 0 Construction 0 577,000 0 0 0 0 577,000 Civic Art Project 0 0 0 0 0 0 0 Environmental Monitoring 0 0 0 0 0 0 0 Total Costs: $0 $642,000 $0 $0 $0 $0 $642,000 Project Funding: Funding Source(s): Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 601 - General Fund -Capital 0 642,000 0 0 0 0 642,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total Costs: $0 $642,000 $0 $0 $0 $0 $642,000 Page 208 of256 THE CITY OF SANTA CLARITA Capital Improvement Program 2026-27 HART PARK RENOVATION PROGRAM - CONSTRUCTION Proiect Location: Hart Park, 24151 Newhall Avenue, Newhall, CA 91321 Description: Justification Project Status: Project Cost Estimate ($) Expenditure/ Category: Environmental Design Right -of -Way Construction Civic Art Project Environmental Monitoring Total Costs: Project Funding: Funding Source(s): 140 - Hart Park Fund Total Costs: Project Number: P2028 PROJECT LOCATION: Q This project includes replacement of the Hart Hall kitchen HVAC unit with a new 5-ton split heat pump system and associated electrical connections; full replacement of the Hart Hall shingle roof including required structural repairs and weatherproofing; mold remediation and reconstruction in the Hart Mansion kitchen with preservation of historic finishes; and improvements to the Hart Park duck pond by installing a new filtration system and modifying the main drains to better remove accumulated sludge. All work will include necessary plumbing, electrical, permitting, and code compliance to meet City and historic preservation standards. This project addresses aging and deteriorated infrastructure at Hart Park that has exceeded its useful life and can no longer be maintained through routine repairs. Staff inspections, condition assessments, maintenance history, and in-house cost analysis were used to identify necessary repairs. Completing this work will prevent further deterioration, reduce long-term maintenance costs, and protect City and historic assets. This project supports the Santa Clarita Pathway Forward theme of Sustainable Public Infrastructure. Proposed Department: Neighborhood Services Project Supervisor: Bryan Peck Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 381,000 0 0 0 0 381,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $381,000 $0 $0 $0 $0 $381,000 Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 0 381,000 0 0 0 0 381,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $381,000 $0 $0 $0 $0 $381,000 ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 209 of 256 VIA PRINCESSA PARK, PHASE II - CONSTRUCTION Project Number: P3033 Proiect Location: Whites Canyon Road and Via Princessa Description Justification: Project Status: Project Cost Estimate ($): Expenditure/ Category: Environmental Design Right -of -Way Construction Civic Art Project Environmental Monitoring Total Costs: Project Funding: Funding Source(s): 229 - Misc Fed Grants 259 - Misc Grants 262 - Prop A Park Bond 271 - Municipal Measure W 274 - Regional Measure W 723 - Facilities Fund Total Costs: O PROJECT LQCATON : 0 The project site is located north of the existing Southern California Regional Rail Authority (SCRRA/Metrolink) tracks and within the Via Princessa Metrolink Station. This construction request will include four multi -purpose fields with lighting, shaded picnic areas, playground, pickleball courts, and a restroom building. The previous phase included rough grading, the pedestrian undercrossing, the culvert extension at Honby Channel, the 36-inch storm drain underneath the railroad, and a regional infiltration system. The site was identified in the City's 2008 Park Master Plan as a potential future park site location. The project is also consistent with the City's goal of working toward the stormwater infiltration requirements outlined in the Upper Santa Clara River Enhanced Watershed Management Program. This project supports the Santa Clarita Pathway Forward theme of Community Connections. In Progress Department: Public Works Project Supervisor: Shannon Pickett Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 0 0 0 0 0 0 0 7,519,000 0 0 0 0 0 7,519,000 0 0 0 0 0 0 0 34,000,000 35,000,000 0 0 0 0 69,000,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $41,519,000 $35,000,000 $0 $0 $0 $0 $76,519,000 Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 0 6,000,000 0 0 0 0 6,000,000 4,447,804 435,000 0 0 0 0 4,882,804 1,000,000 0 0 0 0 0 1,000,000 15,946,837 0 0 0 0 0 15,946,837 19,998,768 0 0 0 0 0 19,998,768 125,591 28,565,000 0 0 0 0 28,690,591 0 0 0 0 0 0 0 $41,519,000 $35,000,000 $0 $0 $0 $0 $76,519,000 Page 210 of 256 THE CITY OF SANTA CLARITA Capital Improvement Program NORTH OAKS PARK PLUMBING REPLACEMENT - CONSTRUCTION Proiect Location: 27824 Camp Plenty Road, Canyon Country, CA 91351 Description Justification: Project Status: Project Cost Estimate ($) Expenditure/ Category: Environmental Design Right -of -Way Construction Civic Art Project Environmental Monitoring Total Costs: Project Funding: Funding Source(s): 601 - General Fund -Capital Total Costs: Project Number: P3039 0 PROJECT L OCAT ION : O This project involves replacing the existing galvanized piping at the North Oaks Park Multipurpose Room and restrooms to bring the plumbing systems up to current City standards. The scope of work includes the replacement of all galvanized pipes, fittings, angle stops, and control stops serving all plumbing fixtures within the building and restrooms, including drinking fountains and exterior hose bibs. The existing galvanized piping serving the North Oaks Park Multipurpose Room and restrooms has exceeded its expected service life and is subject to internal corrosion, mineral buildup, reduced effective diameter, and an increased likelihood of leaks or failure. Replacing the galvanized piping with modern, corrosion -resistant materials will restore hydraulic performance, improve long-term durability, and bring the plumbing system into compliance with current City standards and applicable codes. This project supports the Santa Clarita Pathway Forward theme of Sustainable Public Infrastructure. Proposed Department: Neighborhood Services Project Supervisor: Bryan Peck Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 262,000 0 0 0 0 262,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $262,000 $0 $0 $0 $0 $262,000 Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 0 262,000 0 0 0 0 262,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $262,000 $0 $0 $0 $0 $262,000 ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page211 of256 DAVID MARCH PARK - CONSTRUCTION Proiect Location: David March Park, 28310 Via Joyce Drive, Santa Clarita, CA 91350 Project Number: P4027 Description: This project will provide funding for construction of additional amenities to David March Park, which was originally built by L.A. County in 2004. The park is about 13.2 acres and was transferred to the City in June 2016. The proposed improvements include a new baseball field with standard cage and lights, a new restroom building, additional parking stalls, covered family picnic units, ADA ramping between activity levels, a new basketball court with lighting, upgraded workout equipment, new shade structures over existing children's play area and workout equipment, new cornhole and horseshoe pits, a new 12-foot wide concrete walkway at Phase I perimeter, and new landscape, irrigation, and sod at the new areas. Justification: Project Status: Project Cost Estimate ($): Exoenditure/ Cateaorv: Environmental Design Right -of -Way Construction Civic Art Project Environmental Monitoring Total Costs: Project Funding: Funding Source(s): 305 - Park Dedication Fund 723 - Facilities Fund Total Costs The Conceptual Master Plan was originally created by Los Angeles County and was recently updated with input from the stakeholders. The site improvements will provide enhanced recreational opportunities for the community. This project supports the Santa Clarita Pathway Forward theme of Sustainable Public Infrastructure. In Progress Department: Public Works Project Supervisor: Shannon Pickett Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 5,644 0 0 0 0 0 5,644 1,797,356 0 0 0 0 0 1,797,356 0 0 0 0 0 0 0 11,142,411 400,000 0 0 0 0 11,542,411 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $12,945,411 $400,000 $0 $0 $0 $0 $13,345,411 Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 1,936,000 0 0 0 0 0 1,936,000 11,009,411 400,000 0 0 0 0 11,409,411 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $12,945,411 $400,000 $0 $0 $0 $0 $13,345,411 Page 212 of 256 THE CITY OF SANTA CLARITA Capital Improvement Program 2026-27 SPORTS FIELD REPLACEMENT PROGRAM, CENTRAL Project Number: P4037 PARK - CONSTRUCTION Proiect Location: Central Park, 27150 Bouquet Canyon Road, Santa Clarita, CA 91350 Description Justification S s a� `s a a PROJECTLOCATION: 01 This project will provide for the removal and replacement of multi -purpose fields #5-8 at Central Park. Construction activities will include removing the existing turf surface and excess soil, incorporating soil amendments, grading and compacting the field for proper drainage, and installing large roll hybrid Bermuda grass sod. Sod is necessary to quickly establish the new surface and improve upon the older varieties of grass currently being used. The scope of this project will also include sand capping, pulverizing, and laser grading the new surface. This project is needed due to regular field use and degradation over years of use. This project selects specific fields on an annual basis most in need of repair. This project supports the Santa Clarita Pathway Forward theme of Sustainable Public Infrastructure. Project Status: Proposed Project Cost Estimate ($): Expenditure/Category: Prior Years Environmental 0 Design 0 Right -of -Way 0 Construction 0 Civic Art Project 0 Environmental Monitoring 0 Total Costs: $0 Project Funding: Funding Source(s): Prior Years 601 - General Fund -Capital 0 0 0 0 0 0 0 Total Costs: $0 Department: Neighborhood Services Project Supervisor: Susan Nelson 2026-27 2027-28 2028-29 2029-30 2030-31 Total 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 816,000 0 0 0 0 816,000 0 0 0 0 0 0 0 0 0 0 0 0 $816,000 $0 $0 $0 $0 $816,000 2026-27 2027-28 2028-29 2029-30 2030-31 Total 816,000 0 0 0 0 816,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $816,000 $0 $0 $0 $0 $816,000 ANNUAL OPERATING BUDGET&CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page213 of256 BOUQUET CANYON PARK RESTROOM BUILDING REPLACEMENT - DESIGN Proiect Location: Bouquet Canyon Park, 28127 Wellston Drive, Santa Clarita, CA 91350 Description: Project Number: P4038 PROJECT LOCATION: 0 This project will fund the design for a replacement restroom building at Bouquet Canyon Park. Desired improvements include a new building to house restrooms, maintenance storage space and a utility room, ADA walkways, and surrounding landscape. Justification: The current restroom building was built in 1975 and many of the original components have deteriorated to the point of disrepair and no longer meet current City standards, including roof leaks, peeling paint, broken windows and outdated fixtures. This project supports the Santa Clarita Pathway Forward theme of Sustainable Public Infrastructure. Project Status: Proposed Department: Neighborhood Services Project Supervisor: Susan Nelson Project Cost Estimate ($): Expenditure/Category: Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total Environmental 0 0 0 0 0 0 0 Design 0 230,000 0 0 0 0 230,000 Right -of -Way 0 0 0 0 0 0 0 Construction 0 0 0 0 0 0 0 Civic Art Project 0 0 0 0 0 0 0 Environmental Monitoring 0 0 0 0 0 0 0 Total Costs: $0 $230,000 $0 $0 $0 $0 $230,000 Project Funding: Funding Source(s): Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 601 - General Fund -Capital 0 230,000 0 0 0 0 230,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total Costs: $0 $230,000 $0 $0 $0 $0 $230,000 Page214 of256 THE CITY OF SANTA CLARITA Capital Improvement Program CRICKET PITCH INSTALLATION, CENTRAL PARK - CONSTRUCTION Proiect Location: 27150 Bouquet Canyon Road, Santa Clarita, CA 91350 Description: Justification: Project Status Project Cost Estimate ($) Expenditure/ Category: Environmental Design Right -of -Way Construction Civic Art Project Environmental Monitoring Total Costs: Project Funding: Funding Source(s): 601 - General Fund -Capital Total Costs: Project Number: P4039 r 0- PROJECT LOCATfOQ This project will remove an area of natural turf not utilized in the field of play for other multi -use sports located between multipurpose fields 11 and 12 at the west side of Central Park. This area will have approximately 1,200 square feet or an area measuring 15 feet by 75 feet of synthetic turf installed to provide a "pitch" area for cricket users. This project at Central Park is recommended to meet growing community demand for cricket, support inclusive recreation, and reduce conflicts associated with informal use of multi -purpose fields. A dedicated pitch will improve safety, field longevity, and programming opportunities while making efficient use of existing park infrastructure. This investment aligns with community engagement, active living, and equitable access goals, enhancing Central Park's role as a diverse and well -utilized recreational space. This project supports the Santa Clarita Pathway Forward theme of Community Connections. Proposed Department: Neighborhood Services Project Supervisor: Susan Nelson Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 65,000 0 0 0 0 65,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $65,000 $0 $0 $0 $0 $65,000 Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 0 65,000 0 0 0 0 65,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $65,000 $0 $0 $0 $0 $65,000 ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 215 of 256 THIS PAGE INTENTIONALLY LEFT BLANK Page216 of256 THE CITY OF SANTA CLARITA Capital Improvement Program 2026-27 CITYWIDE REFORESTATION PROGRAM - CONSTRUCTION Proiect Location: Citywide Description Justification: Project Status: Project Cost Estimate ($) Expenditure/ Category: Environmental Design Right -of -Way Construction Civic Art Project Environmental Monitoring Total Costs: Project Funding: Funding Source(s): 601 - General Fund -Capital Total Costs: Project Number: R0038 This project will encompass the installation and treatment of more than 300 replacement trees. Work will include irrigation, re -staking, sucker removal, tree well repair, and weed removal to increase survival rate and promote long-term tree health. These actions effectively mitigate risk to our community by removing trees that are coming to the end of their useful life and are key for successional planning to maintain a sustainable, healthy, vibrant urban forest for decades to come. Funding to support the Citywide Reforestation Program allows staff to: proactively address City trees that are too large or too aged to remain in the public parkway; install new trees along major thoroughfares, residential streets, and in parks; and provide consistent tree maintenance for young trees. This project supports the Santa Clarita Pathway Forward theme of Environmental Conservation and Beautification. Proposed Department: Administrative Services Project Supervisor: Andrew Adams Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 250,000 250,000 250,000 250,000 250,000 1,250,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $250,000 $250,000 $250,000 $250,000 $250,000 $1,250,000 Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 0 250,000 250,000 250,000 250,000 250,000 1,250,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $250,000 $250,000 $250,000 $250,000 $250,000 $1,250,000 ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 217 of 256 2026-27 TRASH EXCLUDERS PROGRAM - DESIGN & Project Number: R0039 CONSTRUCTION Proiect Location: Citywide 5 1 � 1 � �yl PRO.1PCTLOCATION. CrrrMn€ Description: This project will continue the installation of full capture trash devices to filter trash greater than five millimeters from entering the Santa Clara River from specific land uses that generate high trash levels. Staff will use this budget to install connector pipe screens in 180 storm drains. This project is the fourth phase of a ten year effort that will install trash capture devices in 1,330 catch basins Citywide. Justification: The City is required by the State to stop trash greater than 5 mm from entering the Santa Clara River from 1,330 storm water inlets in high trash generating land uses. Connector pipe screens are a cost-effective construction alternative to comply but require frequent maintenance. End of pipe solutions were evaluated as an alternative but were determined to be cost -prohibitive. Past projects have resulted in installation of 422 connector pipe screens (a type of full capture device) in these storm water inlets. This project supports the Santa Clarita Pathway Forward theme of Environmental Conservation and Beautification. Project Status: Proposed Department: Neighborhood Services Project Supervisor: Darin Seegmiller Project Cost Estimate ($): Expenditure/ Category: Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total Environmental 0 1,000 1,000 1,000 1,000 1,000 5,000 Design 0 22,000 22,000 22,000 22,000 22,000 110,000 Right -of -Way 0 0 0 0 0 0 0 Construction 0 413,000 413,000 413,000 413,000 413,000 2,065,000 Civic Art Project 0 0 0 0 0 0 0 Environmental Monitoring 0 0 0 0 0 0 0 Total Costs: $0 $436,000 $436,000 $436,000 $436,000 $436,000 $2,180,000 Project Funding: Funding Source(s): Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 356 - Stormwater Utility 0 436,000 436,000 436,000 436,000 436,000 2,180,000 Fund 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total Costs: $0 $436,000 $436,000 $436,000 $436,000 $436,000 $2,180,000 Page 218 of 256 THE CITY OF SANTA CLARITA Capital Improvement Program NEWHALL RANCH ROAD BRIDGE ENVIRONMENTAL Project Number: R1006 MITIGATION - CONSTRUCTION Proiect Location: .25 miles west of Newhall Ranch Rd & McBean Pkwy and .14 miles east of Newhall Ranch Rd & Ave Tibbitts Description Justification: Project Status: Project Cost Estimate ($) Expenditure/ Category: Environmental Design Right -of -Way Construction Civic Art Project Environmental Monitoring Total Costs: Project Funding: Funding Source(s): 229 - Misc Federal Grants 454 - Valencia B&T Fee Total Costs r` PR0JECTL0CAT10N: 0 This multi -year project will implement streambed restoration within the areas of the Santa Clara River and San Francisquito Creek to mitigate the permanent impacts resulting from the Newhall Ranch Road Bridge Widening project, as authorized through the environmental permits. This project will remove, maintain, and monitor exotic, highly invasive vegetation such as Arundo donax (Giant Reed) and Tamarix spp (Salt Cedar). This multi -year project will provide for maintenance for the streambed restoration to ensure complete abatement and promote the recruitment of native species that will support indigenous wildlife. This project supports the Santa Clarita Pathway Forward theme of Environmental Conservation and Beautification. In Progress Department: Public Works Project Supervisor: Shannon Pickett Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,197,955 100,000 0 0 0 0 1,297,955 $1,197,955 $100,000 $0 $0 $0 $0 $1,297,955 Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 1,049,080 100,000 0 0 0 0 1,149,080 148,875 0 0 0 0 0 148,875 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $1,197,955 $100,000 $0 $0 $0 $0 $1,297,955 ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 219 of 256 THIS PAGE INTENTIONALLY LEFT BLANK Page 220 of 256 THE CITY OF SANTA CLARITA Capital Improvement Program MCBEAN PARKWAY REALIGNMENT - CONSTRUCTION Project Number: S1047 Proiect Location: McBean Parkway at Orchard Village Road Description: Justification: Project Status Project Cost Estimate ($): Expenditure/ Category: Environmental Design Right -of -Way Construction Civic Art Project Environmental Monitoring Total Costs: Project Funding: Funding Source(s): 229 - Misc Federal Grants 306 - Developer Fees Fund Priority Unfunded Total Costs: PROJECT LOCATION: This project will realign the existing medians on McBean Parkway west and east of Orchard Village Road and will widen a 500 foot segment of McBean Parkway on the north side along the Henry Mayo Hospital frontage west of Orchard Village Road for a right -turn pocket into the hospital for emergency services to enhance access. The realigned medians will include new trees, landscaping, and pavers. The traffic signal at the intersection of Orchard Village Road will also be modified to correspond with the new alignment of McBean Parkway and the lane delineation will include a new eastbound right -turn lane from McBean Parkway on to Orchard Village Road. This work was part of the Henry Mayo Hospital Master Plan and is being funded with 2022 Federal Appropriation Act funds along with developer fees. This project supports the Santa Clarita Pathway Forward theme of Sustainable Public Infrastructure. In Progress Department: Public Works Project Supervisor: Shannon Pickett Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 0 0 0 0 0 0 0 412,264 0 0 0 0 0 412,264 0 0 0 0 0 0 0 3,010,000 220,000 0 0 0 0 3,230,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $3,422,264 $220,000 $0 $0 $0 $0 $3,642,264 Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 1,120,000 0 0 0 0 0 1,120,000 2,302,264 220,000 0 0 0 0 2,522,264 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $3,422,264 $220,000 $0 $0 $0 $0 $3,642,264 ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Paye221 of256 DOCKWEILER DRIVE EXTENSION - DESIGN Proiect Location: Dockweiler Drive to Railroad Avenue Description Justification Project Number: S3023 PROJECT LOCRTON: This project will provide 100 percent plans, specifications, and estimates for the construction of the proposed extension of Dockweiler Drive and road widening at 13th Street and Railroad Avenue crossing over the railroad tracks. Requested funds will provide for right-of-way consulting, fees, permitting on the project, and staff time. Construction of the roadway is consistent with the General Plan and will improve traffic circulation in an area that will be impacted by future development. This project supports the Santa Clarita Pathway Forward theme of Sustainable Public Infrastructure. Project Status: In Progress Department: Public Works Project Cost Estimate ($): Expenditure/Category: Prior Years 2026-27 2027-28 2028-29 Environmental 779,774 0 0 0 Design 3,487,814 75,000 0 0 Right -of -Way 653,788 175,000 0 0 Construction 0 0 0 0 Civic Art Project 0 0 0 0 Environmental Monitoring 0 0 0 0 Total Costs: $4,921,376 $250,000 $0 $0 Project Funding: Funding Source(s): Prior Years 2026-27 2027-28 2028-29 233 - TDA Article 8 787,938 0 0 0 453 - B&T Via Princessa Fee 4,133,438 250,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total Costs: $4,921,376 $250,000 $0 $0 Project Supervisor: Shannon Pickett 2029-30 2030-31 Total 0 0 779,774 0 0 3,562,814 0 0 828,788 0 0 0 0 0 0 0 0 0 $0 $0 $5,171,376 2029-30 2030-31 Total 0 0 787,938 0 0 4,383,438 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $0 $0 $5,171,376 Page 222 of256 THE CITY OF SANTA CLARITA Capital Improvement Program VIA PRINCESSA EAST ROADWAY EXTENSION - DESIGN Project Number: S3026 Proiect Location: Via Princessa east of Golden Valley Road Description Justification Project Status Project Cost Estimate ($): Expenditure/ Category: Environmental Design Right -of -Way Construction Civic Art Project Environmental Monitoring Total Costs: Project Funding: Funding Source(s): 452 - B&T Eastside Fee Total Costs This project will extend Via Princessa Road from Rainbow Glen Drive west to Golden Valley Road. The proposed improvements will include the following; grading, four paved traffic lanes, median improvements, parkway improvements, storm drains, water lines, dry utilities, street lights, and two traffic signals. This project will be designed, permitted, and built in conjunction with the adjacent development. Requested funds are needed for project management, review of in -progress design documents, special studies, environmental mitigation analysis, right-of-way acquistions, and cost estimates. This project is a vital component of the circulation element of the City's General Plan. It is planned to be designed and constructed inconjunction with an adjacent residential and commercial development to maximize the use of public funds, and to obtain the required right-of-way to meet grant milestones. This project supports the Santa Clarita Pathway Forward theme of Sustainable Public Infrastructure. In Progress Department: Public Works Project Supervisor: Shannon Pickett Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 0 0 0 0 0 0 0 3,255,517 360,081 0 0 0 0 3,615,598 330,000 0 0 0 0 0 330,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $3,585,517 $360,081 $0 $0 $0 $0 $3,945,598 Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 3,585,517 360,081 0 0 0 0 3,945,598 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $3,585,517 $360,081 $0 $0 $0 $0 $3,945,598 ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page223 of256 VISTA CANYON ROAD BRIDGE - CONSTRUCTION Proiect Location: Vista Canyon Development Description Justification Project Status: Project Cost Estimate ($) Expenditure/ Category: Environmental Design Right -of -Way Construction Civic Art Project Environmental Monitoring Total Costs: Project Funding: Funding Source(s): 233 - TDA Article 8 261 - Proposition A 264 - Measure R 266 - Measure M 268 - Measure M ATP 270 - Measure R Grant 432 - St. Infrastructure Fee 452 - B&T Eastside Fee 601 - General Fund -Capital 700 - Transit Fund Total Costs: Project Number: S3037 This project will construct a new bridge which will provide access from Soledad Canyon Road to the Vista Canyon Metrolink and bus transfer station over the Santa Clara River. The project will include a new two- lane bridge with a raised median and a shared use path. The project also includes intersection improvements to include a new traffic signal and extension of the existing westbound left -turn pocket at Soledad Canyon Road and Vista Canyon Boulevard, to accommodate commuters and other users of the Vista Canyon Metrolink and bus station. The Vista Canyon Road Bridge will provide access from Soledad Canyon Road to the future transit - oriented development, Vista Canyon. This will include the Vista Canyon Metrolink Station and Bus Transfer Center, which will serve as the Santa Clarita Valley's major eastern transfer point for commuting passengers, and will reduce automobile trips along adjacent freeways. This project supports the Santa Clarita Pathway Forward theme of Sustainable Public Infrastructure. In Progress Department: Public Works Project Supervisor: Shannon Pickett Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 0 0 0 0 0 0 0 1,404,008 0 0 0 0 0 1,404,008 0 0 0 0 0 0 0 35,105,000 550,000 0 0 0 0 35,655,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 $36,509,008 $550,000 $0 $0 $0 $0 $37,059,008 Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 504,000 0 0 0 0 0 504,000 773,009 0 0 0 0 0 773,009 320,000 0 0 0 0 0 320,000 580,000 350,000 0 0 0 0 930,000 5,221,433 0 0 0 0 0 5,221,433 20,000,000 0 0 0 0 0 20,000,000 349,999 0 0 0 0 0 349,999 6,710,399 200,000 0 0 0 0 6,910,399 89,601 0 0 0 0 0 89,601 1,960,567 0 0 0 0 0 1,960,567 $36,509,008 $550,000 $0 $0 $0 $0 $37,059,008 Page 224 of 256 THE CITY OF SANTA CLARITA Capital Improvement Program 2026-27 TRAIL FENCE REPLACEMENT - CONSTRUCTION Project Number: T1022 Proiect Location: West San Francisquito Creek Trail Description Justification PROJECT LOCAWN: This project replaces approximately 1,500 linear feet of existing, deteriorating vinyl fencing with lodgepole. The proposed area is along the west San Francisquito Creek Trail just north of Newhall Ranch Road to the northeast of Smyth Drive. This project is needed due to the degradation of the existing fencing. This is a multi -phased project in which specific trail sections, most in need of repair, are selected on an annual basis. This project supports the Santa Clarita Pathway Forward theme of Sustainable Public Infrastructure. Project Status: Proposed Department: Neighborhood Services Project Supervisor: Susan Nelson Project Cost Estimate ($) Expenditure/Category: Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total Environmental 0 0 0 0 0 0 0 Design 0 0 0 0 0 0 0 Right -of -Way 0 0 0 0 0 0 0 Construction 0 192,000 0 0 0 0 192,000 Civic Art Project 0 0 0 0 0 0 0 Environmental Monitoring 0 0 0 0 0 0 0 Total Costs: $0 $192,000 $0 $0 $0 $0 $192,000 Project Funding: Funding Source(s): Prior Years 2026-27 2027-28 2028-29 2029-30 2030-31 Total 238 - TDA Article 3 0 192,000 0 0 0 0 192,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total Costs: $0 $192,000 $0 $0 $0 $0 $192,000 ANNUAL OPERATING BUDGET&CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page225 of256 THIS PAGE INTENTIONALLY LEFT BLANK Page 226 of 256 THE CITY OF SANTA CLARITA Resolutions RESOLUTIONS WILL BE ADDED IN THE FINAL DRAFT. Resolutions ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 227 of 256 THIS PAGE INTENTIONALLY LEFT BLANK Page 228 of256 THE CITY OF SANTA CLARITA Appendix Appendix Expenditure Line Item Titles and Descriptions PERSONNEL 500101 Regular Employees: Provides compensation for full- or part-time, regular employees. 500102 Design Salaries & Wages: Provides compensation for work performed on capital improvement projects in the design phase. 500103 Construction Salaries & Wages: Provides compensation for work performed on capital improvement projects in the construction phase. 500106 Certificate Pay: Provides compensation for designated certificates/licenses held by represented employees. 500201 Part -Time Employees: Provides compensation for employees classified as part-time, temporary, or seasonal (PTS) employees. 500202 Part -Time Employee Sick Leave Pay: Provides sick leave compensation for eligible PTS employees. 500301 Overtime: Provides compensation for non-exempt employees who work over 40 hours in a workweek at one and one-half times their regular rate of pay. 500401 Vacation Pay: Provides vacation compensation for full-time regular employees. 500402 Vacation Payout: Compensates regular employees for unused vacation hours in excess of the maximum accrual. 500501 Sick Leave Pay: Provides sick leave compensation for full-time regular employees. 500502 Sick Leave Payout: Eligible employees who have used minimal sick leave or have large balances may convert a portion of their sick leave to vacation or be cashed out at the end of each year. 500503 Sick Leave Payout Retirement Health Savings: Eligible employees who have used minimal sick leave or have large balances may convert a portion of their sick leave to a retirement health savings account based on a vesting schedule upon an employee's retirement. 501101 Health and Welfare: Provides medical, dental, and vision benefits for regular employees. 501102 Life Insurance: Provides employees City -paid benefit of life insurance. 501103 Long -Term Disability Insurance: Provides City -paid long-term disability insurance benefit to regular employees. 501104 Medicare Expense: All employees must contribute 1.45% and City to match. 501105 Workers Compensation: Provides City -paid benefits for work -related injuries or illness. 501106 PERS: Accounts for the employer's normal cost pension benefits for employees in the California Public Employees Retirement System (Cal PERS). 501107 Deferred Compensation: Provides employees a deferred compensation retirement plan, which may be employee -paid or City -paid for certain positions. 501108 Unemployment Taxes: Provides City -paid benefits for unemployment insurance. 501110 Supplemental Health: Provides supplemental benefit dollars for employees whose health, vision, and/or dental premiums exceed a standard set amount. 501111 Employee Assistance Program: Provides eligible employees with confidential assistance regarding life - related issues such as stress, grief, legal questions, or child or elder care support. 501112 Admin Fees: Administrative fees for active employee health premiums. 501113 Wellness Benefit: Provides mental and physical wellness benefits for regular employees. 501116 PERS UAL: Accounts for the employer's unfunded accrued liability portion for employees in Cal PERS. ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 229 of256 OPERATIONS AND MAINTENANCE 510101 Publications and Subscriptions: Provides for publications and subscriptions. 510102 Membership and Dues: Provides membership fees and dues to professional organizations. 510103 Office Supplies: Provides for the purchase of office supplies. 510104 Printing: Provides for outsource printing. 510105 Postage: Provides for City mailing expenses. 511101 Special Supplies: Provides special supplies specific to the department's need. 511102 Vehicle Fuel: Provides for fuel for all City fleet vehicles. 511103 New Personnel Phone: Provides for new employees' phone. 511104 Janitorial Supplies: Provides for building and structure service maintenance. 511105 Maintenance Supplies: Provides for the costs of maintenance and supplies for City's property and equipment. 511107 Small Tools: Provides specialty tools and equipment under $5,000. 511108 New Personnel Computers: Provides for new employees' desktop computer. 511109 Computer Software Purchase: Provides for the procurement of computer software. 511110 Striping Supplies: Striping materials for streets use. 511111 Asphalt Supplies: Asphalt materials for streets use. 511112 Concrete Supplies: Concrete materials for streets use. 511113 Workwell: Provides for employee wellness programs. 511120 Books and Materials: Provides for library books and materials. 511121 Digital Materials: Provides for library digital materials. 511122 Databases: Provides for library databases. 512101 Rents/Leases: Provides for rental or leases of buildings and structures required for City use. 512103 Equipment Rental: Provides for rental of equipment not owned by the City. 512104 Record Storage & Service: Provides for records storage and service. 513101 Electric Utility: Provides for electric utilities. 513102 Gas Utility: Provides for gas utilities. 513103 Telephone Utility: Provides for telephone services. 513105 Cellular Service: Provides for cellular telephone services. 513106 Water Utility: Provides for water utilities. 513107 Fleet Navigation Services: Provides for GPS and GPS Unit Monitoring 514101 Maintenance and Repairs: Provides for maintenance and repairs. 514103 Street Sweeping Services: Provides for City's street sweeping services. 514104 Bridge Maintenance: Provides for bridge maintenance and repairs 514105 Curb & Sidewalk: Provides for curb and sidewalk maintenance. 514106 Storm Drainage Repair: Provides for storm drain repairs and maintenance. 514107 Traffic Signal Maintenance: Provides for traffic signal maintenance and repairs. 514108 Traffic Signs & Markings: Provides for traffic signs and marking supplies. 515102 Claims Payment: Provides for investigations, legal costs, and settlement of claims or liability. Page 230 of 256 THE CITY OF SANTA CLARITA Annendix 515103 Employee Safety: Provides for first aid supplies and urgent care services. 515104 General Liability Reserve: Provides for general liability reserve per actuarial report. 516101 Contractual Services: Provides for contract services. 516102 Professional Services: Provides for professional services/retainers. 516103 Annexation Services: Provides for expenditures related to annexations to the City. 516104 Advertising: Provides for advertising and legal notices of various City activities. 516105 Promotion and Publicity: Provides for the expense of community events and the publicity of the City. 516108 Graphic Design Service: Provides for outside graphic design services for programs and events. 516110 Landscape Services: Provides for landscape services and maintenance upkeep. 516111 Weed & Pest Control: Provides for weed and pest control services. 516112 Tree Trimming: Provides for tree trimming related expenditures. 516113 Reserve Projects Expenditures: Provides for landscape maintenance projects. 516114 Inspections: Provides for landscape inspection services. 516115 Open Space Expenditures: Provides for expenditures relating to open space programs. 516116 Local Bus: Provides for local route bus services. 516117 Dial -A -Ride: Provides for bus services to elderly and disabled residents. 516118 Commuter Services: Provides for bus services to and from other areas outside the City. 516119 Contract Administration Fees: Provides for transit contract administration. 516120 Expedited Contract Services: Provides for services that require expedited permitting review. 516121 Go! Transit: Provides for ride -sharing transit bus service. 516122 Streetlight Replacement: Provides for streetlight replacement costs. 516123 Landscape Supplies: Provides for landscape maintenance supplies. 516124 Business Sponsorship: Provides for expenditures related to business retention and sponsorship. 516125 Property Damage: Provides for expenditures related to damage to City property. 516128 Irrigation Control Subscriptions: Provides for wireless water monitoring services of weather -based irrigation controllers. 516129 Hosted Services: Provides for software services. 516130 CNG Station Maintenance: Provides for maintenance of all clean natural gas stations. 516131 Litter & Debris Removal: Provides for Citywide litter and debris removal. 516132 Credit Card Processing Fees: Provides for processing credit card payments. 516133 Fingerprinting Services: Provides for fingerprinting services. 516134 OPEB Expense: Provides for other post -employment benefits contribution. 516135 Passport Services: Provides for new passport applications and renewal services. 516136 CIP Non -Participating Cost: Provides for project costs outside METRO participating guidelines. 516137 False Alarm: Provides for false alarm related costs. 516138 Management Fee: Provides for management fee related to the operations of The Cube. 516139 Ice Rink Operations: Provides for operations and maintenance of the Ice Rink. 516140 Revenue Share: Provides for revenue share related costs. 516141 Industrial Waste: Provides for services related to industrial waste and sewer inspections. 516142 Emergency Repairs: Provides for repairs outside regular maintenance and repairs schedule. ANNUAL OPERATING BUDGET&CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page231 of256 516143 Janitorial Services: Provides for janitorial services contract. 516150 General Law: Provides for law enforcement services. 516153 Crime Prevention: Provides for crime prevention services, programs, and equipment for the Los Angeles County Sheriff's Department. 516154 Sheriff's Services: Provides for Sheriff's services at special City events. 516199 Legal Services: Provides for legal and other related services. 517101 Community Services Grants: Provides for grants to eligible applicants. 517105 Economic Incentives Program: Provides continued support of the Santa Clarita Valley Economic Development Corporation to attract large companies within the City's targeted business industries. 517106 Co-sponsorship: Provides for contributions to community organizations. 517107 Rewards Program: Provides for monetary rewards for reporting graffiti incidents. 517108 Special Events: Provides for law enforcement on special events. 517109 State of the City: Provides for print materials and rentals related to this annual City event. 517110 Film Incentives: Provides incentives to production companies that film within the City. 517111 Historic Preservation Grant: Provides owners of historic properties financial incentives for improvements to their historic structures. 517112 FOL Programming: Provides for Library FOL Programming. 517113 Rental Assistance Grant: Provides for emergency rental assistance grant 518102 Direct Cost Allocation: Provides for allocation of administrative costs to all LMD zones. 518301 Depreciation Expense: Annual cost of use of capital assets allocated over the period of its useful life. 518503 Taxes/Licenses/Fees: Provides for taxes, licenses and fees paid to the County. 518504 Todd Longshore Score: Provides for scholarships for eligible youth to participate in fee based recreational programs and activities. 519101 Travel and Training: Provides for all travel, conference, meeting and training sessions generally requested by the City and taken on City time. 519102 Certificate Training Reimbursement: Provides for training reimbursement for eligible employees related to the improvement of the position. Requires prior approval. 519103 Education Reimbursement: Provides for education reimbursement for employee development related to the improvement of the position. Generally requested by employee and taken on own time. Requires prior approval. 519104 Automobile Allowance/Mileage: Provides for monthly automobile allowance and mileage reimbursement incurred in use of personal vehicle on City business. 519105 Reg 15 Incentives Program: Rideshare incentive program. 519106 Employees' Uniforms: Provides clothing and equipment required primarily by field personnel. 519107 Citywide Training: Provides citywide training, and training resources and materials 519110 Tools Reimbursement: Provides for tools reimbursements. 521101 Computer Replacement: Provides annual replacement of computer equipment. 521103 Equipment Replacement: Provides for annual equipment replacements. 521104 Insurance Allocation: Provides for annual insurance allocation. 530101 Principal: Provides for principal payments related to City debt. 530102 Interest: Provides for interest payments related to City debt. 530103 Debt Service Reserve: Provides for expenditures related to debt service reserves. 530105 Bond Issuance Costs: Provides for bond issuance costs related to the issuance or refinancing of City debt. Page 232 of 256 THE CITY OF SANTA CLARITA Appendix 530109 Use of Bond Proceeds: Provides for expenditures related to the use of bond proceeds. 701001 Contingency: Provides operating contingency funds appropriated at budget time for the City Council to access for unanticipated items or events during the course of the fiscal year. 701008 Other Financing Uses: Use to account for non -operating transactions (i.e., contribution to support Santa Clarita Valley Television, debt transactions and use of developer credits). CAPITAL OUTLAY 520101 Furniture and Fixtures: Provides for the purchase of office furniture and fixtures for City buildings and structures. 520102 Equipment: Provides for the purchase of equipment for use by City employees at City buildings, structures and locations. 520103 Automotive Equipment: Provides for the purchase of all types of automotive equipment operated for the transportation of people or things. 520104 Land: Provides for the acquisition of land for City use or for open space preservation. 520105 Buildings and Structures: Provides for the acquisition of buildings and structures and other improvements to the structures already erected or assembled in place. 520106 Building Improvements: Provides for repairs, improvements and alterations to the buildings and structures. 520108 Improvements Other Than Building: Provides for acquisitions of, or the construction, alterations or other improvements to other than buildings. 520109 Right of Way: Provides for acquisition of right of ways. 520110 Infrastructure: Provides for City infrastructure improvements. 520112 Library Building Improvements: Provides for improvements and alterations to library buildings. 520113 Library Furniture and Equipment: Provides for the acquisition of library furniture, fixtures and equipment. ANNUAL OPERATING BUDGET&CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page233 of256 Appropriation - An authorization by the City Council to make expenditures and to incur obligations for a specific purpose within a specific time frame. Assessed Valuation - A dollar value placed on real estate or other property by Los Angeles County as a basis for levying property taxes. Audit - An examination of the City's records and accounts by an independent auditing firm to determine the accuracy and validity of records and reports and the conformity of procedures with established policies. Balanced Budget - The City's operating revenues equals or exceeds its operating expenditures. Beginning/Ending Fund Balance - Unencumbered resources available in a fund from the prior/current fiscal year after payment of the prior/current fiscal year's expenditures. This is not necessarily cash on hand. Bond - A City may raise capital by issuing a written promise to pay a specific sum of money, called the face value or principal amount, at a specific date or dates in the future, together with periodic interest at a special rate. Budget - A fiscal plan of financial operation listing an estimate of proposed appropriations or expenditures and the proposed means of financing them for a particular time period. The budget is proposed until it has been approved by the City Council. Santa Clarita's annual budget encompasses one fiscal year (July 1 through June 30). Capital Improvement - A permanent addition to the City's assets, including the design, construction, or purchase of land, buildings, or facilities, or major renovations of same. Capital Improvement Program (CIP) A financial plan of proposed capital improvement projects with single and multiple year capital expenditures and/or expenses. The Capital Improvement Program plans for five years and is updated annually. Capital Project Categories - Each Capital Project included in the budget and CIP is placed in one of the categories based on the nature of the improvement. The 11 categories and their general definitions are: 1. Arts - These projects provide art within the community. 2. Beautification & Landscaping - These projects involve some aspect of the aesthetics of the community. Many include landscaping. 3. Circulation - These projects improve the efficiency and safety of the roadway systems. 4. Disability (ADA Component) - These projects address American with Disabilities Act (ADA) requirements. 5. Emergency - These projects provide repair or restoration of infrastructure or structural damage caused by natural disasters. 6. Facilities & Buildings -These projects will provide new City facilities or significant improvements to existing facilities. 7. Maintenance - These projects are larger scale ongoing maintenance efforts that result in a lengthened service life of infrastructure and upgrades to more state-of-the-art equipment/facilities. 8. Parks - These projects involve acquisition and development of active and passive City park lands. 9. Resource Management & Conservation - These projects provide facilities to assist the citizens and businesses in the City to conserve natural resources and to enhance the sustainability of the community and region. 10. Streets & Bridges - These projects provide enhancements to the street and bridge infrastructure in the City. Projects include road widening, realignments, bridge barrier retrofits, etc. 11. Trails & Transit - The projects in this category provide "multi -modal" transportation opportunities within the community. Projects include trails, access ramps, sidewalks, bus facilities, etc. Capital Outlay - A budget appropriation category which budgets all equipment having a unit cost of $5,000 or more with an estimated useful life greater than one year. Capital Projects - Consistent with the City's Fixed Asset Policy, any new construction, expansion, renovation, or physical structural improvements with a cost of $25,000 or more and a useful life greater than one year. Examples include a new park, building modifications, or road construction. Page 234of256 THE CITY OF SANTA CLARITA Appendix City Manager's Transmittal Letter - A general discussion of the operating budget and capital improvement program. The letter contains an explanation of principal budget and CIP items and summaries. Debt Service - Payment of the principal and interest on an obligation resulting from the issuance of bonds, notes, or Certificates of Participation (COP's). Debt Service Requirements - The amount of money required to pay interest on outstanding debt and required contributions to accumulate monies for future retirement of term bonds. Deficit - An excess of expenditures or expenses over resources or revenues. Department - It is the basic unit of service responsibility encompassing a broad array of related activities. Division - A subsection (or activity) within a department which furthers the objectives of the City Council by providing specific services. Encumbrances - A legal obligation to pay funds, the expenditure of which has not yet occurred. They cease to be encumbrances when the obligations are paid or otherwise terminated. Expenditure - The actual spending of funds in accordance with budgeted appropriations. Fiscal Year - A twelve-month period of time to which a budget applies. In Santa Clarita, the period is from July 1 through June 30. Fund - An independent fiscal and accounting entity used to record all financial transactions related to the specific purpose for which the fund was created. Fund Balance - The amount of financial resources available for use. Generally, this represents the detail of all the annual operating surpluses and deficits since the fund's inception. General Fund - This is the general operating fund of the City. All revenues and receipts that are not allocated by law or contractual agreement to some other fund are accounted for in this fund. All expenditures must be made pursuant to appropriations which lapse annually at the end of the fiscal year. General Obligation Bond - Bonds used for various purposes and repaid by the regular (usually via the General Fund) revenue raising powers of the City. Grant - Contributions, gifts of cash, or other assets from another governmental entity to be used or expended for a specific purpose, activity, or facility. An example is the Community Development Block Grant provided by the Federal Government. Interfund Transfers - Monies transferred from one fund to another. Such money is transferred to finance the operations of another fund or to reimburse the fund for certain expenditures. Internal Service Fund - An Internal Service Fund provides services to other City departments and bills the various other funds for services rendered, just as would private business. Materials, Supplies, and Services - Expenditures for materials, supplies, and services which are ordinarily consumed within a fiscal year and which are not included in departmental inventories. Municipal Code - The City Council -approved ordinances currently in effect. The Code defines City policy with respect to areas such as planning, etc. Objectives - The expected results or achievements of a budget activity. Operating Budget - Annual appropriation of funds for ongoing program costs, including salaries and benefits, services and supplies, debt service, capital outlay, and capital improvements. Operations and Maintenance - A section of the budget that addresses all the programs and day to day operating costs associated with the day to day operations of a division or a department. Ordinance - A formal legislative enactment by the City Council. It has the full force and effect of law within City boundaries unless pre empted by a higher form of law. An Ordinance has a higher legal standing than a Resolution. Prior Year Actuals - This column in the CIP is used to identify those monies expended during the course of the project prior to the current fiscal year. It becomes part of the "total" column for easy identification of total project costs. ANNUAL OPERATING BUDGET&CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page235 of256 Reimbursement - Payment of amount remitted on behalf of another party, department, or fund. Reserve - An account used to record a portion of the fund balance as legally segregated for a specific use. Resolution - A special order of the City Council which has a lower legal standing than an Ordinance. Revenue - Amount received for taxes, fees, permits, licenses, interest, intergovernmental sources, and other sources during the fiscal year. Revenue Bonds - A type of bonds usually issued to construct facilities. The bonds are repaid from the revenue produced by the operation of these facilities. Salaries and Benefits - A budget category which generally accounts for full time and part-time employees, overtime expenses, and all employee benefits, such as medical, dental, and retirement. Special Revenue Fund - This fund type accounts for revenues derived from specific sources, which are legally restricted to expenditures for specific purposes. Unfunded Projects - This section of the CIP contains a listing of capital needs that have been identified but for which funding has not been identified. Page 236 of 256 THE CITY OF SANTA CLARITA Appendix The City of Santa Clarita provides many services to its residents such as Police, Fire, Parks and Recreation, Library Services, etc. These services are not without a cost to the taxpayer. It is the task of City officials to produce the necessary revenue to satisfy the ever growing demand for local services. The City of Santa Clarita receives revenue from many sources to offset the costs of its operations. Revenue is received from sales taxes, property taxes, and many other sources. For each fiscal year, the City's revenues are estimated. The City evaluates its revenues on an ongoing basis and keeps abreast of current economic trends that may have an impact on its revenues. In alignment with the City's budget philosophy, conservative revenue projections are utilized and have historically kept the organization strong even during uncertain economic times. The City's two largest General Fund revenues are property tax and sales tax. Property taxes are forecasted by analyzing assessed property values, historical growth trends, and current economic conditions. Sales taxes are forecasted by analyzing historical revenue trends, current economic activity, and business changes. Development revenues are estimated based on historical trends and current economic activity. Recreation revenues are estimated based on historical revenue trends and forecasted programming. Transient Occupancy Tax is forecasted based on estimated hotel occupancy and average room rates. Revenues such as Gas Tax and SB1 are estimated utilizing the Department of Finance's statewide revenue estimates, local allocation formulas, population, and consumption trends. Other special revenue funds are estimated based on approved sales tax measures, special assessments, special taxes, ordinances, resolutions, etc. This section will describe the major revenue sources available to the City. The budget summaries will provide a more detailed breakdown of all revenues. Major revenue sources are as follows: 1. Sales and Use Tax - Sales and use tax is imposed on retailers for the privilege of selling, at retail, within the City limits. This tax is based on the sales price of any taxable transaction of tangible personal property. The Bradley Burns Uniform Local Sales and Use Tax Law, adopted in 1955, extended the authority to impose local sales tax to counties. One percentage point of the sales tax collected by the State Board of Equalization is allocated back to the City for general purposes. 2. Property Tax - Property tax is imposed on real property - land and permanently attached improvements, such as buildings - and tangible personal property located within the City. The tax comprises one percent of the assessed value of the property. 3. Property Tax in Lieu - Derived from a portion of property taxes allocated by the State of California to cities to replace vehicle license fees (VLF). In 2004, the State permanently swapped 90% of city VLF revenue for property tax, which was distributed on a per capita basis. On -going growth of this revenue is tied to growth in assessed valuation. 4. Highway Encroachment Permits - These fees are collected under the provisions of the City's Highways Permit Ordinance and defray the cost of services for processing, plan review, and inspection services of construction and/or encroachment within City streets. Types of projects would include new driveways, utility service cuts, bus benches, movie company productions, parades, etc. 5. Interest - Interest income is earned as the City invests its idle funds in various investment media. The goal of the City's investment is to protect each investment while achieving the highest rate of return. The City Treasurer (Director of Administrative Services) handles the City's investment portfolio. 6. Motor Vehicle In Lieu - Motor Vehicle In Lieu is a state vehicle license fee imposed on motorists for the privilege of operating a motor vehicle on the public highways. This fee is two percent of the depreciated interest value of all motor vehicles and is imposed in lieu of a local property tax. 7. Community Development Block Grant - The Community Development Block Grant (CDBG) program was designed by the Department of Housing and Urban Development (HUD) to revitalize low- and moderate -income areas within a city. The CDBG monies are restricted by specific provisions. 8. Real Property Transfer Tax - Revenue derived from a tax imposed on all transfers of real property in the City. 9. Transient Occupancy Tax -The Transient Occupancy Taxis 10 percent of the cost of a hotel room tax imposed on those who occupy a room or rooms in a hotel, inn, motel, tourist home, or other lodging facility within the City's limits. 10. State Gas Tax - The State Gas Tax is derived from State of California on gasoline purchases and is allocated, on a share basis, to cities. The Gas Tax revenues are restricted to the construction, improvements and maintenance of public streets. ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 237 of256 IL SBl Road Repair and Rehabilitation - The SB1 Road Repair and Rehabilitation monies are derived from State of California on fuel purchases and vehicle registration fees and is allocated, on a share basis, to cities. The SBI Road Repair and Rehabilitation revenues are restricted to road maintenance, rehabilitation, and safety needs on streets and roads. 12. Business License Tax - The Business License Tax is imposed for the privilege of conducting business within the City. This is presently collected by Los Angeles County and redistributed to Santa Clarita. 13. Building Permits - The City requires that building permits be obtained to ensure that structures meet specific standards. The City requires various construction permits for activities such as the installation of electric, plumbing and sewage facilities. The City charges a fee for issuing these permits in order to recover only the costs incurred. 14. Code Fines - Fines for traffic violations, both moving and parking, are remitted to the city in which the violations occurred. This revenue includes monies collected by the courts for tickets written by the California Highway Patrol. Actual allocation of revenue is distributed by the courts. 15. Franchise Fee - The Franchise Fee is imposed on various utilities and organizations which permit them to use and operate those facilities within the City. 16. Subdivision MapVImprovements - These fees are collected under the provisions of the City's Subdivision Ordinance tentative map approval from the Planning Commission. The fees cover processing plan review and inspection services for tract and parcel maps and street, sewer and storm drain improvements plans. 17. Certificate of Compliance Fees - These are fees collected to defray the cost of processing and recording a certificate or conditional certificate of compliance. The certificate affirms the City's approval that lots which were not shown on an approved tract, parcel map or record of survey are legal lots and may be sold, leased or financed provided certain development standards are followed. 18. Building and Safety Fees -These are fees collected under the provisions of the City's Building, Plumbing and Mechanical and Electrical Codes. These fees are paid by builders, developers and homeowners and defray the cost of services for processing, plan review and inspection of buildings, grading, swimming pools, patios, etc. 19. Animal Licenses - Provides for the fees paid to the City generated from the sale of animal licenses and violations from the Los Angeles County Department of Animal Care and Control. 20. Court Fines, Forfeitures and Penalties - Represents amounts received for fines in violation of City ordinances or penal code violations. Remittances are collected by the County and forwarded to the City. 21. Rental Income - Amounts received from the rentals of City Hall office space, facilities and fields. 22. Library Property Tax - Property tax revenues allocated to the City to maintain library services within the City. Library property tax revenues do not go into the General Fund and are restricted per California State Law to strictly be used for library services. 23. Industrial Waste Inspection Fees - Provides for the receipt of funds for industrial waste inspections by the County. 24. Parks and Recreation Use Fees - Fees collected from use of parks and participation in recreation activities. 25. Miscellaneous Revenues - This account provides for the fees collected for miscellaneous services. 26. Regional Surface Transportation Program (RSTP) - These federal funds are derived from the Intermodal Surface Transportation Efficiency Act of 1991. The funds are placed on reserve with the Los Angeles County Metropolitan Transportation Authority (MTA). The funds are allocated to the City for a variety of infrastructure improvement projects. The expenditure of these funds must be approved in advance by Caltrans and must be included in the Regional Transportation Improvement Plan. 27. MTA Grants - The MTA has been assigned the task of managing and allocating several state and federal funding programs. Cities and counties submit grant applications and compete for the allocation of the funds administered by the MTA. Use of these funds is restricted to the projects for which grants were awarded. 28. State Transportation Development Act (TDA) - The State of Californias Transportation Development Act provides state funding to eligible transit system operators for operating and capital purposes. These revenues are derived from three - cents of the six -cents retail sales tax collected state-wide. The three -cents are returned by the State Board of Equalization to each county according to the amount of tax collected in that county. Funds include: TDA Article 3 which dedicates two percent of the funds for bicycle and pedestrian facilities; and TDA Article 8 which provides funding for transit, para- transit, and capital programs to fulfill unmet transit needs in areas outside the service area of MTA operations. 29. AB 2766 Fees - Revenue derived from a portion of additional charges levied on automobile owners dedicated for the purpose of reducing air pollution from motor vehicles. Page 238of256 THE CITY OF SANTA CLARITA Appendix 30. Proposition C - Los Angeles County voters approved an additional half -cent sales tax for transportation related to Security, Commuter Rail & Transit Centers, Local Return, Transit on Highway, and Discretionary. 31. Proposition C Grants - Los Angeles County voters approved an additional half -cent sales tax for transportation projects. These funds are distributed through a competitive grant program administered by the Los Angeles County MTA. 32. Measure A Safe Clean Neighborhood Parks Entitlement - The Safe Clean Neighborhood Parks and Beaches Measure was passed by the voters of Los Angeles County in November of 2016. Entitlement funds are distributed to cities on a per capita basis. 33. Proposition A - The funding from Proposition A was approved by voters in 1980. Money allocated comes from a half - cent sales tax and is distributed on a per capita basis. The funds must be used for transit projects. 34. Public Facilities Bond Act - The City issued Public Facilities Bonds to raise funds for the installation of public infrastructure. These funds must be spent/allocated by a specific date and must be used for infrastructure improvements of some kind. 35. Caltrans - Funds received from the State of California Department of Transportation related to specific projects for which the City is contracting its services to Caltrans. 36. Developer Fees - These funds are collected by the City through conditions placed on development projects and through developer agreements. Funds collected in this manner are reserved for providing improvements that mitigate the impacts of the development on existing infrastructure as well as for providing needed new infrastructure. This designation is also utilized to identify funding that has been received as a reimbursement from a developer or another public agency for expenditures incurred on their behalf. 37. Bridge & Thoroughfare (B&T) Districts - This funding mechanism was established to gather monies to construct specific roadway improvements necessitated by development of residential, commercial, and/or industrial projects. B&T funds can only be used to construct projects specified in the Engineer's Reports that established the districts. 38. Measure A Homelessness - Los Angeles County voters approved an additional half -cent sales tax to support homelessness needs, effective April 1, 2025. 39. Measure H Homelessness - Los Angeles County voters approved an additional quarter -cent sales tax to support homelessness needs, effective October 1, 2017. Replaced by Measure A. 40. Measure M - Los Angeles County voters approved an additional half -cent sales tax for comprehensive transportation improvements effective July 1, 2017. Measure M includes a 17% local return component that is allocated to cities based on population and 20% for bus operations that is allocated by a formula allocation procedure. 41. Measure R - Los Angeles County voters approved an additional half -cent sales tax for comprehensive transportation improvements effective July 1, 2009. Measure R includes a 15% local return component that is allocated to cities based on population and 20% for bus operations that is allocated by a formula allocation procedure. 42. Measure W - Los Angeles County voters approved the safe, clean water act effective November 7, 2018. This is a special tax of 2.5 cents per square feet of impermeable area for parcels located in Los Angeles County Flood Control District. The tax would pay for projects, infrastructure, and programs to capture, treat, and recycle rainwater. 43. On -Ice Revenue - Provides for the receipt of funds from the operations of the City's Ice Rink facility. 44. Proposition C -Municipal Operator Service Improvement Program (MOSIP) -Adopted by the MTA Bus Operators Subcommittee on April 26, 2001, and funded by Proposition C. MOSIP was developed in response to pending state legislation (AB 2643) to improve municipal operator service countywide. Use of these funds is restricted to benefit the Transit program. ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 239 of256 The basic accounting and reporting entity for the City is a fund. A fund is an independent fiscal and accounting entity used to record all financial transactions related to the specific purpose for which the fund was created. Funds are established for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. The various funds are grouped in fund types and categories as follows: GOVERNMENTAL FUNDS 1. General Fund — The General Fund is used to account for the general operations of the City. It is used to account for all financial resources except those required to be accounted for in another fund. 2. Special Revenue Funds — These funds are used to account for proceeds of specific revenue sources that are legally restricted to expenditures for specific purposes. 3. Debt Service/General Government — These funds are used to account for the accumulation of resources for, and the payment of, general long term principal and interest. 4. Capital Prof ects Funds — These funds account for financial resources used for the acquisition or construction of major capital facilities (other than those financed by proprietary funds). Air Quality Management District (AQMD) — To account for revenues and expenditures for Air Quality Management. Areawide — The City's Areawide Beautification Zone operation is supported through a combination of special benefit assessments levied on individual parcels authorized by the Landscape and Lighting Act of 1972, Ad Valorem, and General Fund revenues. The Areawide Beautification Zone is administered by the City of Santa Clarita Administrative Services Department and is one of sixty-two financially independent Landscape Maintenance District (LMD) zones. The three funding sources support reoccurring costs associated with the maintenance of landscape, hardscape and ornamental improvements, park facilities, tree pruning, as well as utility costs such as water and electricity. As provided for by the Landscape and Lighting Act, LMD funds may also be used for the construction and/or installation of capital improvements including pedestrian bridges, monumental signage, decorative lighting, parks play equipment, shade structures, lighting, restroom facilities, reforestation, and irrigation infrastructure. Bikeway — To account for monies received from the State of California restricted for bicycle and pedestrian facilities available under Article 3 of Transportation Development Act (SB 821). Bureau of Justice Assistance (BJA) Law Enforcement — To account for receipts and disbursements for the BJA law enforcement grant restricted for law enforcement programs. Bridge and Thoroughfare (B&T) — To account for impact fees received from developers for street and highway construction through bridge and thoroughfare districts. Citrus Facility — To account for monies received from the operations of the Citrus building facility. Community Development Block Grant Funds — This account for monies received and expended by the City as a participant in the Federal Community Development Block Grant (CDBG) Program. Developer Fees — To account for monies received from developers restricted to fund specific projects and infrastructure maintenance throughout the City. Gas Tax Fund — To account for monies received and expended from the State Gas Tax allocation restricted to fund various street highway improvements, including maintenance. Federal Grants — To account for receipts and disbursements of miscellaneous federal grant monies not accounted for in other funds. These receipts are restricted for planning, design, improvements and maintenance of streets, roads and bridges, facility construction and improvement, transit operations and other transit -related expenditures. Fire Facilities — To account for fees received to finance construction of new/replacement of fire stations and related fire protection improvements within the City. Hart Park — To account for monies received from the operations of William S. Hart Park. Housing Successor Agency — To account for the transactions of the Housing Successor Agency for the continuance of the low-income and moderate -income programs of the former redevelopment agency. Landscape Maintenance District —The City's Landscape Maintenance District (LMD) operation is supported through special benefit assessments levied on individual parcels authorized by the Landscape and Lighting Act of 1972. There are currently sixty-three financially independent LMD zones which are administered by the City. LMD funds support reoccurring costs associated with the maintenance of landscape, hardscape and ornamental improvements, as well as utility costs such as water and electricity. As provided for by the Landscape and Lighting Act, LMD funds may also be used for the construction and/or installation of capital improvements including but not limited to pedestrian bridges, monumental signage, decorative lighting, parks play equipment and irrigation infrastructure. Page 240 of 256 THE CITY OF SANTA CLARITA Appendix Law Enforcement Facilities - To account for fees to finance expansion/building law enforcement facilities to accommodate the growth in service population. Library Facilities and Technology - To account for fees received from the library facilities developer fees, which are restricted for use on public library facilities required to mitigate the library needs generated by new development projects. Measure A Homelessness - To account for the half -cent sales tax revenues that Los Angeles County voters approved in November 2024 to support homelessness needs throughout Los Angeles County. Measure H Homelessness - To account for the quarter -cent sales tax revenues that Los Angeles County voters approved in March 2017 to support homelessness needs throughout Los Angeles County. Replaced with Measure A. Measure M - To account for the half -cent sales tax revenues that Los Angeles County voters approved in November 2016 to meet the transportation needs of Los Angeles County. Measure R - To account for the half -cent sales tax revenues that Los Angeles County voters approved in November 2008 to meet the transportation needs of Los Angeles County. Measure W Safe Clean Water Municipal - To account for the 40% of special tax of 2.5 cents per square feet of impermeable area for parcels located in Los Angeles County Flood Control District that Los Angeles County voters approved November 2018 to pay for projects, infrastructure, and programs to capture, treat, and recycle rainwater. Measure W Safe Clean Water Regional - To account for the competitive grant component of the 50% of special tax of 2.5 cents per square feet of impermeable area for parcels located in Los Angeles County Flood Control District that Los Angeles County voters approved November 2018 to pay for projects, infrastructure, and programs to capture, treat, and recycle rainwater. Medians - To account for monies received to mitigate the impacts of development projects on landscape medians. Miscellaneous Grants - To account for receipts and disbursements of non-federal miscellaneous grants, which are restricted for planning, design, improvements and maintenance of streets, roads and bridges, facility construction and improvements, transit operations and other transit -related expenditures. Oak Trees Fee - To account for monies received for the preservation and regeneration of oak trees, and to provide regulatory measures designed to accomplish the purpose. Open Space Preservation District - Creation of the Open Space Preservation District (District) was approved by the property owners of the City in July 2007. The primary objective of the District is to facilitate the purchase and preservation of undeveloped land in and around the City. The District's operations are supported through special benefit assessments levied on individual parcels authorized by the Landscaping and Lighting Act of 1972. This assessment will sunset after 30 years in 2037. Park Dedication - To account for monies received from developers restricted to fund the acquisition and development of new parkland space. These monies are restricted under the Quimby Act by ordinance and require the dedication of land or impose a requirement of payment of fee in lieu. Parking in Lieu - To account for monies received to mitigate adverse impacts to the business community within the Old Town Newhall Specific Plan area due to inadequate parking facilities. Proposition A - To account for monies received through the one half cent sales tax levied within the County of Los Angeles restricted to fund transit related projects. Proposition C - To account for the City's share of the one-half percent increased sales tax in Los Angeles County. This revenue is to be used for transportation -related purposes. Public Education and Government (PEG) - To account for the one percent PEG Capital Grant funds received from video service providers pursuant to the Digital Infrastructure and Video Competition Act of 2006. Public Library Fund - This fund is used to account for monies received through property tax revenues for public library acquisitions and maintenance of library services within the City. Recreational Facility Fund - This fund is used to account for monies received from the operations of The Cube, Ice and Entertainment Center. SB1 Road Repair and Rehabilitation - To account for monies received and expended from the State SB1 Road Repair and Rehabilitation allocation restricted to fund various maintenance, rehabilitation, and safety needs on streets and roads. Sidewalk Infrastructure - To account for monies received to mitigate the impacts of development projects on the sidewalk infrastructure. ANNUAL OPERATING BUDGET&CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page241 of256 Site Improvements — To account for monies received associated with the review of property developments or improvements. Stormwater — To account for monies received from assessments restricted for the use of the stormwater and run-off programs. Street Infrastructure — To account for monies received to mitigate adverse impact of new development projects to public roads. Surface Transportation Block Grant — To account for receipts and disbursements associated with the Surface Transportation Program restricted for construction, reconstruction and improvement of highways and bridges on eligible Federal -Aid highway routes. Tourism Marketing District — These assessment fees are dedicated to support the programs, activities, and services to promote the City and hotels as a tourist destination. To help fund this program, each business in the Tourism Marketing Benefit Zone shall pay an assessment of two percent of total room rents charged and received from transient hotel guests who do not make the hotel their principal place of residence. Traffic Safety — To account for monies received from vehicle code fines. This fund is used to finance law enforcement expenditures. Transit Facilities — To account for monies received to mitigate transit needs generated by new residential development projects. Traffic Signal Timing — To account for monies received to mitigate the impacts of development projects on vehicular volumes and/or travel patterns. PROPRIETARY FUNDS Enterprise Fund — These funds accounts for operations that are financed and operated in a manner similar to private business enterprises where the intent of City Council is that the costs and expenses, including depreciation and amortization, of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges. Internal Service Funds — These funds accounts for activities involved in rendering services to departments within the City. Costs of materials and services used are accumulated in these funds and are charged to the user departments as such goods are delivered or services rendered. FIDUCIARY FUNDS Custodial Funds — This fund account for assets held by the City on behalf of others. Pension (and other employee benefit) Trust Funds — This fund accounts for other post -employment benefit (OPEB) assets held in a qualifying trust. Private -purpose Trust Funds — This fund accounts for funds held in a qualifying trust for specific purposes. Page 242 of 256 THE CITY OF SANTA CLARITA Appendix Population 232,377 105,842 177,768 167,097 Full -Time Employees (FY 25-26) 501 1,564 336 318 Residents Served Per Employee 464 4 68 529 525 Total Budgeted Revenues (FY 25-26) $852 million $336 million $422 million $ per Capita $1,484 $8,050 $1,888 $2,526 Total Budgeted Expenditures (FY 25-26) ', $1 billion $304 million $426 million $ per Capita $1,483 $9,592 $1,707 $2,547 ANNUAL OPERATING BUDGET&CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page243 of256 THIS PAGE INTENTIONALLY LEFT BLANK Page244 of256 THE CITY OF SANTA CLARITA Appendix Governmental Activities Net investment in capital assets Restricted for: Debt service Specific projects and programs Total restricted Unrestricted Total governmental activities net position Business -Type Activities Net investment in capital assets Unrestricted Total business -type activities net position Primary Government Net investment in capital assets Restricted Unrestricted Total primary government net position City of Santa Clarita Net Position by Component (r) Last Ten Fiscal Years Ended June 30, 2025 (accrual basis of accounting) FISCAL YEAR 24-25 23-24 22-23 21-22 20-21 $ 1,182,845,748 $ 1,154,546,653 $ 1,124,934,271 $ 1,080,862,181 $ 1,032,579,113 726 1,086,933 - - - 216,970,070 182,397,736 158,032,140 152,349,197 147,556,902 216,970,796 183,484,669 158,032,140 152,349,197 147,556,902 249,662,213 219,254,617 188,013,004 161,500,702 126,571,370 $ 1,649,478,757 $ 1,557,285,939 $ 1,470,979,415 $ 1,394,712,080 $ 1,306,707,385 $ 81,023,060 $ 84,534,345 $ 96,692,691 $ 95,597,321 $ 88,023,510 24,404,983 18,928,743 11,332,040 8,917,312 6,895,650 $ 105,428,043 $ 103,463,088 $ 108,024,731 $ 104,514,633 $ 94,919,160 $ 1,263,868,808 $ 1,239,080,998 $ 1,221,626,962 $ 1,176,459,502 $ 1,120,602,623 216,970,796 183,484,669 158,032,140 152,349,197 147,556,902 274,067,196 238,183,360 199,345,044 170,418,014 133,467,020 $ 1,754,906,800 $ 1,660,749,027 $ 1,579,004,146 $ 1,499,226,713 $ 1,401,626,545 Note: (1) Accounting standards require that net position be reported in three components in the financial statements: net investment in capital assets, restricted and unrestricted. Net position is considered restricted only when (a) an external party, such as the State of California or the federal government, places a restriction on how the revenues may be used, or (b) enabling legislation is enacted by the City. Source: City of Santa Clarita, Administrative Services Department - Finance Division ANNUAL OPERATING BUDGET&CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page245 of256 Governmental Activities Net investment in capital assets Restricted for: Debt service Specific projects and programs Total restricted Unrestricted Total governmental activities net position Business -Type Activities Net investment in capital assets Unrestricted Total business -type activities net position Primary Government Net investment in capital assets Restricted Unrestricted Total primary government net position City of Santa Clarita Net Position by Component (1) (Continued) Last Ten Fiscal Years Ended June 30, 2025 (accrual basis of accounting) FISCAL YEAR 19-20 17-18 17-18 16-17 15-16 $ 984,052,712 $ 920,036,752 $ 895,056,642 $ 867,144,998 $ 810,324,041 146,874,629 119,375,331 113,286,625 87,272,723 70,773,322 146,874,629 119,375,331 113,286,625 87,272,723 70,773,322 80,879,095 122,991,202 85,155,060 105,514,664 115,356,272 $ 1,211,806,436 $ 1,162,403,285 $ 1,093,498,327 $ 1,059,932,385 $ 996,453,635 $ 80,308,956 (1,465,963) $ 83,906,440 269,116 $ 79,199,471 (888,318) $ 79,589,102 (1,202,362) $ 76,687,260 3,101,763 $ 78,842,993 $ 84,175,556 $ 78,311,153 $ 78,386,740 $ 79,789,023 $ 1,064,361,668 146,874,629 79,413,132 $ 1,003,943,192 119,375,331 123,260,318 $ 974,256,113 113,286,625 84,266,742 $ 946,734,100 87,272,723 104,312,302 $ 887,011,301 70,773,322 118,458,035 $ 1,290,649,429 $ 1,246,578,841 $ 1,171,809,480 $ 1,138,319,125 $ 1,076,242,658 Page 246 of 256 THE CITY OF SANTA CLARITA Appendix City of Santa Clarita Changes in Net Position Last Ten Fiscal Years Ended June 30, 2025 (accrual basis of accounting) FISCAL YEAR 24-25 23-24 22-23 21-22 20-21 Expenses Governmental Activities General government $ 43,353,928 $ 42,903,612 $ 49,428,154 $ 14,728,358 $ 51,594,712 Public safety 36,355,365 38,352,436 33,228,916 30,936,129 35,128,997 Public works 43,318,806 21,576,455 18,720,585 30,493,258 17,239,899 Recreation and community service 23,943,496 16,966,219 20,430,503 23,989,989 15,107,049 Community development 21,359,973 20,881,513 19,948,687 12,203,347 11,435,676 Neighborhood Services 37,086,261 35,112,719 23,816,831 42,179,104 13,865,065 Unallocated infrastructure depreciation 23,068,021 22,660,450 22,077,333 21,432,943 21,543,801 Interest on long-term debt 3,785,637 5,267,945 3,912,327 2,743,559 3,742,582 Total governmental activities expenses 232,271,487 203,721,349 191,563,336 178,706,687 169,657,781 Business -Type Activities Transit 39,126,362 42,110,510 35,506,571 31,342,873 27,898,955 Total business -type activities expenses 39,126,362 42,110,510 35,506,571 31,342,873 27,898,955 Total primary government expenses $ 271,397,849 $ 245,831,859 $ 227,069,907 $ 210,049,560 $ 197,556,736 Program Revenues Governmental Activities Charges for services: General government $ 47,432,446 $ 44,473,152 $ 41,180,442 $ 916,671 $ 9,254,707 Public safety 1,919,701 1,975,034 2,053,902 1,658,867 1,303,759 Public works 12,179,749 8,453,094 7,366,425 11,352,114 3,627,549 Recreation and community service 8,708,352 16,588,500 11,412,044 21,724,121 16,419,310 Community development 15,550,066 15,488,032 15,864,222 3,073,196 1,899,854 Neighborhood Services 12,069,729 12,860,528 9,429,835 33,555,637 31,252,912 Operating grants and contributions 29,947,141 31,377,313 35,092,994 38,093,703 44,524,768 Capital grants and contributions 54,399,674 27,088,019 35,865,511 68,626,540 42,849,916 Total governmental activities program revenues 182,206,858 158,303,672 158,265,375 179,000,849 151,132,775 Business -Type Activities Charges for services: Transit 7,603,837 6,161,116 6,499,657 5,936,598 5,799,364 Operating grants and contributions 23,929,561 27,714,574 15,173,066 12,087,130 29,444,844 Capital grants and contributions 4,228,982 3,509,025 8,107,402 13,402,891 9,036,527 Total business -type activities program revenues 35,762,380 37,384,715 29,780,125 31,426,619 44,280,735 Total primary government revenues $ 217,969,238 $ 195,688,387 $ 188,045,500 $ 210,427,468 $ 195,413,510 ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 247 of256 City of Santa Clarita Changes in Net Position (Continued) Last Ten Fiscal Years Ended June 30, 2025 (accrual basis of accounting) FISCAL YEAR 19-20 18-19 17-18 16-17 15-16 Expenses Governmental Activities General government $ 54,710,526 $ 62,309,457 $ 53,928,438 $ 44,390,099 $ 39,155,006 Public safety 29,907,832 27,757,002 27,232,724 25,231,712 23,778,931 Public works 33,663,857 20,772,164 14,771,925 23,563,825 38,223,035 Recreation and community service 16,047,345 17,585,165 23,472,469 16,224,154 15,594,958 Community development 8,942,864 7,214,786 6,957,438 7,057,301 10,505,906 Neighborhood Services 12,862,529 12,622,824 1,082,836 1,815,637 - Unallocated infrastructure depreciation 21,043,711 20,630,522 19,259,333 18,833,113 18,342,933 Interest on long-term debt 3,549,649 2,589,767 1,638,960 1,378,888 2,194,181 Total governmental activities expenses 180,728,313 171,481,687 148,344,123 138,494,729 147,794,950 Business -Type Activities Transit 31,060,676 32,065,240 28,309,870 29,858,499 28,127,407 Total business -type activities expenses 31,060,676 32,065,240 28,309,870 29,858,499 28,127,407 Total primary government expenses $ 211,788,989 $ 203,546,927 $ 176,653,993 $ 168,353,228 $ 175,922,357 Program Revenues Governmental Activities Charges for services: General government $ 8,215,989 $ 8,547,181 $ 10,007,154 $ 6,740,507 $ 22,914,059 Public safety 1,484,005 1,937,603 1,429,900 1,231,974 1,162,551 Public works 12,201,244 14,669,328 15,792,197 11,549,806 16,407,616 Recreation and community service 3,635,790 6,344,242 8,306,076 6,191,011 8,142,336 Community development 1,552,869 1,704,920 1,901,897 1,906,079 1,843,296 Neighborhood Services 30,575,191 29,338,661 27,090,508 25,044,704 - Operating grants and contributions 22,066,816 13,574,920 9,259,079 5,977,971 7,687,397 Capital grants and contributions 41,462,296 59,565,349 31,807,581 55,220,052 23,629,474 Total governmental activities program revenues 121,194,200 135,682,204 105,594,392 113,862,104 81,786,729 Business -Type Activities Charges for services: Transit 6,785,178 7,662,186 6,987,488 7,231,136 7,546,433 Operating grants and contributions 13,405,112 15,292,991 10,226,946 8,459,236 9,153,499 Capital grants and contributions 5,701,142 10,434,282 3,102,269 9,138,643 3,504,305 Total business -type activities program revenues 25,891,432 33,389,459 20,316,703 24,829,015 20,204,237 Total primary government revenues $ 147,085,632 $ 169,071,663 $ 125,911,095 $ 138,691,119 $ 101,990,966 Page 248 of 256 THE CITY OF SANTA CLARITA Appendix City of Santa Clarita Changes in Net Position (Continued) Last Ten Fiscal Years Ended June 30, 2025 (accrual basis of accounting) Net Revenues (expenses): Governmental activities Business -type activities Total net revenues (expenses) General Revenue and Other Changes in Net Position Governmental activities Taxes: Sales taxes Property taxes Franchise taxes Real property transfer taxes Transient occupancy taxes Unrestricted revenue in lieu of motor vehicle taxes Unrestricted investment earnings Miscellaneous revenue Gain on sale of capital asset Transfers Total governmental activities Business -type activities Unrestricted investment earnings Gain on sale of capital asset Miscellaneous revenue Transfers Total business -type activities Total primary government Change in Net Position Governmental activities Business -type activities Total primary government FISCAL YEAR 24-25 23-24 22-23 21-22 20-21 (50,064,629) (45,417,677) (33,297,961) 294,162 (18,525,006) (3,363,982) (4,725,795) (5,726,446) 83,746 16,381,780 (53,428,611) (50,143,472) (39,024,407) 377,908 (2,143,226) 49,313,249 48,363,857 48,507,761 49,476,922 43,197,889 49,818,171 48,143,344 45,187,496 42,113,398 52,981,738 11,192,681 10,936,950 10,688,049 10,883,225 9,493,742 1,567,684 1,340,239 1,307,533 2,569,074 2,010,033 5,545,207 5,290,241 5,296,490 4,874,977 2,275,383 399,100 308,711 213,520 349,171 173,463 18,291,469 13,600,790 3,407,265 (4,773,346) 634,957 1,955,811 3,485,235 3,333,538 4,993,518 2,311,282 (4,132,728) 254,834 (8,384,754) (8,097,818) 347,468 133,950,644 131,724,201 109,556,898 102,389,121 113,425,955 1,285,375 418,986 13,527 (185,016) 41,855 - 35,000 36,900 - 803,263 1,562,025 4,132,728 (254,834) 8,384,754 8,097,818 (347,468) 5,418,103 164,152 9,236,544 9,511,727 (305,613) $ 139,368,747 $131,888,353 $118,793,442 $ 111,900,848 $113,120,342 $ 83,886,015 $ 86,306,524 $ 76,258,937 $102,683,283 $ 94,900,949 2,054,121 (4,561,643) 3,510,098 9,595,473 16,076,167 $ 85,940,136 $ 81,744,881 $ 79,769,035 $112,278,756 $110,977,116 Source: City of Santa Clarita, Administrative Services Department - Finance Division ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 249 of256 City of Santa Clarita Changes in Net Position (Continued) Last Ten Fiscal Years Ended June 30, 2025 (accrual basis of accounting) Net Revenues (expenses): Governmental activities Business -type activities Total net revenues (expenses) General Revenue and Other Changes in Net Position Governmental activities Taxes: Sales taxes Property taxes Franchise taxes Real property transfer taxes Transient occupancy taxes Unrestricted revenue in lieu of motor vehicle taxes Unrestricted investment earnings Miscellaneous revenue Gain on sale of capital asset Transfers Total governmental activities Business -type activities Unrestricted investment earnings Gain on sale of capital asset Miscellaneous revenue Transfers Total business -type activities Total primary government Change in Net Position Governmental activities Business -type activities Total primary government FISCAL YEAR 19-20 18-19 17-18 16-17 15-16 (59,534,113) (35,799,482) (42,749,731) (24,060,399) (66,008,221) (5,169,244) 1,324,219 (7,993,167) (5,029,484) (7,923,170) (64,703,357) (34,475,263) $(50,742,898) $(29,089,883) $(73,931,391) 36,621,145 38,546,183 37,252,523 36,147,727 37,807,385 46,420,350 43,761,925 42,284,749 39,924,749 40,072,597 8,604,265 8,369,481 8,523,791 8,208,347 8,392,789 1,418,026 1,227,947 1,320,018 1,275,363 1,383,473 2,726,113 3,352,776 3,489,281 3,639,264 3,813,437 207,931 147,752 162,103 144,665 129,053 12,311,467 12,528,843 591,177 1,052,254 4,142,959 472,227 1,206,740 2,661,916 737,513 1,080,771 2,050 (1,600) 10,935 11,711 459,709 153,690 (4,435,608) (5,924,278) (3,602,443) (6,390,264) 108,937,264 104,704,439 90,372,215 87,539,150 90,891,909 (9,629) 32,613 (1,242) (28,735) 59,086 71,963 20,238 53,223 - (153,690) 4,435,608 5,924,278 3,602,443 6,390,264 (163,319) 4,540,184 5,943,274 3,626,931 6,449,350 $108,773,945 $ 109,244,623 $ 96,315,489 $ 91,166,081 $ 97,341,259 $ 49,403,151 $ 68,904,957 $ 47,622,484 $ 63,478,751 $ 24,883,688 (5,332,563) 5,864,403 (2,049,893) (1,402,553) (1,473,820) $ 44,070,588 $ 74,769,360 $ 45,572,591 $ 62,076,198 $ 23,409,868 Source: City of Santa Clarita, Administrative Services Department - Finance Division Page 250 of 256 THE CITY OF SANTA CLARITA Appendix General Fund Nonspendable Restricted Assigned Unassigned Total General Fund All Other Governmental Funds Nonspendable Restricted Committed Assigned Unassigned Total all other governmental funds City of Santa Clarita Fund Balances of Governmental Funds Last Ten Fiscal Years Ended June 30, 2025 (modified accrual basis of accounting) FISCAL YEAR 24-25 23-24 22-23 21-22 20-21 $ 13,680,363 $ 8,555,468 $ 14,295,430 $ 15,030,511 $ 7,474,892 2,714,000 11,773,441 23,514,275 4,655,940 9,644,574 225,276,237 193,570,167 166,255,745 146,922,006 110,906,093 63,195,094 68,028,558 63,696,700 62,141,361 59,968,580 $ 304,865,694 $ 281,927,634 $ 267,762,150 $ 228,749,818 $ 187,994,139 $ 9,819,928 $ 124,878 $ 74,967 $ 344,869 $ 491,504 202,557,759 186,588,168 155,269,550 147,460,244 123,614,422 - - 1,584 783 832 1,700,014 1,755,136 3,222,874 1,081,539 755,174 (1,990,837) (1,930,730) (5,059,903) (1,820,499) (869,803) $ 212,086,864 $ 186,537,452 $ 153,509,072 $ 147,066,936 $ 123,992,129 FUND BALANCES Fiscal Year Ended June 30, 2025 0 All Other Governmental Funds moo General Fund 41% 59% Source: City of Santa Clarita, Administrative Services Department - Finance Division ANNUAL OPERATING BUDGET&CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page251 of256 City of Santa Clarita Fund Balances of Governmental Funds (Continued) Last Ten Fiscal Years Ended June 30, 2025 (modified accrual basis of accounting) FISCAL YEAR 19-20 18-19 17-18 16-17 15-16 General Fund Nonspendable $ 9,810,973 S 12,050,141 S 12,390,885 S 15,742,945 S 11,108,252 Restricted 23,063,669 - - - - Assigned 97,293,470 120,981,128 88,674,761 79,367,084 79,367,084 Unassigned 60,273,125 58,930,970 47,116,235 53,905,237 50,669,580 Total General Fund $ 190,441,237 S 191,962,239 S 148,181,881 S 149,015,266 S 141,144,916 All Other Governmental Funds Nonspendable $ 575,276 S 772,627 S 5,882 S 976,841 S 1,134,103 Restricted 112,631,199 108,394,699 113,286,625 86,664,536 86,240,243 Committed 9,277 13,460 15,008 14,000 14,000 Assigned 791,914 1,040,181 1,117,165 2,151,360 1,881,728 Unassigned (3,127,904) (3,266,496) (6,786,531) (5,897,790) (6,975,198) Total all other governmental funds S 110,879,762 S 106,954,471 S 107,638,149 S 83,908,947 S 82,294,876 FUND BALANCES ALL OTHER GOVERNMENTAL FUNDS Last Ten Fiscal Years 250 200 212.09 153.5 186.54 50 - 123.99 0 107.64 147 — 110.8 00 $82'29 106.95 83.91 50 0 15-16 16-17 17-18 18-19 19-20 20-21 21-22 22-23 23-24 24-25 Fiscal Year Source: City of Santa Clarita, Administrative Services Department - Finance Division Page 252 of 256 THE CITY OF SANTA CLARITA Annendix City of Santa Clarita Changes in Fund Balances of Governmental Funds Last Ten Fiscal Years Ended June 30, 2025 (modified accrual basis of accounting) Revenues: Taxes Special assessments Licenses and permits Developer fees Investment income (loss) Intergovernmental Fines and forfeitures Service charges Otherrevenues Total Revenues Expenditures: Current: General government Public safety Public works Recreation and community service Community development Neighborhood services Capital outlay Debt service: Principal Interest Redemption of district credits Total Expenditures Excess of Revenues Over (Under) Expenditures Other Financing Sources (Uses) FISCAL YEAR 24-25 23-24 22-23 21-22 20-21 $132,262,652 $128,300,167 $124,245,820 $123,417,159 $110,132,248 42,838,471 39,685,405 40,833,265 36,374,012 35,634,980 11,548,817 12,756,490 13,073,140 9,724,390 11,498,980 10,501,183 14,697,803 3,048,765 4,674,125 11,094,312 29,143,017 21,858,350 5,858,733 (7,617,836) 664,575 71,379,149 56,132,541 55,093,351 70,217,168 43,058,715 2,235,325 2,006,018 2,284,721 1,942,026 1,702,622 15,025,920 14,714,974 13,467,246 12,681,139 6,949,375 2,605,405 1,875,557 2,596,935 5,639,891 13,984,800 317,539,939 292,027,305 260,501,976 257,052,074 234,720,607 40,186,150 39,846,039 47,579,510 15,656,486 46,060,921 34,914,542 36,365,740 32,234,273 30,189,992 35,570,621 18,657,939 17,300,261 16,754,090 23,570,003 90,316,078 18,593,631 17,110,899 15,941,571 18,894,253 14,917,730 20,964,114 20,740,127 19,466,417 13,146,687 11,556,377 35,010,449 33,712,098 24,377,481 43,730,242 13,885,978 90,629,483 71,203,395 62,208,791 54,121,315 20,702,698 4,227,042 3,897,429 3,680,150 2,363,121 2,315,371 3,915,765 5,397,046 3,596,800 2,857,672 3,363,625 - - 354,697 - 278,843 267,099,115 245,573,034 226,193,780 204,529,771 239,036,131 50,440,824 46,454,271 34,308,196 52,522,303 (4,315,524) Revenue bonds issued/issuance premium - - 716,027 14,270,000 Issuance of long-term debt 2,179,376 484,759 18,815,000 225,409 Issuance of financed purchase - - - 164,970 Transfers in 30,014,467 31,115,048 44,831,118 19,599,811 43,175,925 Transfers out (34,147,195) (30,860,214) (53,215,872) (27,697,629) (42,855,511) Issuance of district credits - - - Total Other Financing Sources (Uses) (1,953,352) 739,593 11,146,273 (8,097,818) 14,980,793 Net change in fund balances 48,487,472 47,193,864 45,454,469 44,424,485 10,665,269 Fund balances - Beginning of Year Fund balances - End of Year 468,465,086 421,271,222 375,816,753 331,392,268 301,320,999 $516,952,558 $468,465,086 $421,271,222 $375,816,753 $311,986,268 Debt service as percentage ofnoncapital expenditures 4.26% 5.69% 4.39% 3.39% 3.95% Source: City of Santa Clarita, Administrative Services Department - Finance Division ANNUAL OPERATING BUDGET&CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page253 of256 City of Santa Clarita Changes in Fund Balances of Governmental Funds (Continued) Last Ten Fiscal Years Ended June 30, 2025 (modified accrual basis of accounting) Revenues: Taxes Special assessments Licenses and permits Developer fees Investment income (loss) Intergovernmental Fines and forfeitures Service charges Otherrevenues Total Revenues Expenditures: Current: General government Public safety Public works Recreation and community service Community development Neighborhood services Capital outlay Debt service: Principal Interest Redemption of district credits Total Expenditures Excess of Revenues Over (Under) Expenditures Other Financing Sources (Uses) Revenue bonds issued/issuance premium Issuance of long-term debt Issuance of financed purchase Transfers in Transfers out Issuance of district credits Total Other Financing Sources (Uses) Net change in fund balances Fund balances - Beginning of Year Fund balances - End of Year FISCAL YEAR 19-20 18-19 17-18 16-17 15-16 $ 95,997,830 $ 95,406,064 $ 93,032,465 $ 89,340,115 $ 91,598,734 7,538,878 9,951,586 7,688,342 7,408,357 7,283,898 2,917,250 6,458,182 9,888,734 4,211,890 6,272,799 11,777,753 12,045,344 595,650 1,030,146 3,937,618 33,746,890 36,086,192 36,491,705 23,922,361 31,380,753 1,736,201 1,851,190 1,372,687 1,117,620 973,753 42,052,534 42,117,270 41,793,226 36,639,646 36,828,067 3,508,593 1,677,809 1,744,075 690,974 1,789,724 199,275,929 205,593,637 192,606,884 164,361,109 180,065,346 50,929,600 59,638,451 50,728,642 41,138,676 35,969,981 30,511,022 28,342,578 27,217,567 25,214,091 23,777,171 72,953,711 51,343,366 57,213,646 43,459,620 21,327,662 13,846,768 15,450,815 21,589,318 20,446,596 37,937,050 8,709,340 7,344,064 6,988,331 6,583,484 10,673,993 13,100,419 12,823,905 1,162,647 1,667,058 - 4,213,593 5,053,670 12,083,887 9,759,258 10,562,953 2,482,109 2,833,260 2,138,803 2,167,429 2,852,140 2,901,257 2,520,153 1,647,842 1,237,357 4,539,815 199,647,819 18 5,3 50,262 180, 770,683 151,673 ,569 147,640,765 (371,890) 20,243,375 11,836,201 12,687,540 32,424,581 25,850,000 15,848,271 32,997,352 1,463,083 (35,099) (32,907,353) 20,787,975 56,075,180 25,690,566 8,046,713 11,940,563 (18,011,796) (60,534,955) (30,444,125) (11,249,832) (17,960,861) 2,776,179 22,853,308 11,059,613 (3,203,119) (5,930,299) 2,404,289 43,096,683 22,895,814 9,484,421 26,494,282 298,916,710 255,820,027 232,924,213 223,439,792 196,945,510 $301,320,999 $298,916,710 $255,820,027 $232,924,213 $223,439,792 Debt service as percentage ofnoncapital expenditures 3.54% 3.74% 2.60% 3.51% 6.69% Source: City of Santa Clarita, Administrative Services Department - Finance Division Page 254 of 256 THE CITY OF SANTA CLARITA Appendix City Obligation Description Funding Source DS Schedule Payments due FY26/27 The City of Santa Clarita Refunding Lease Revenue Bonds Series 2016A was issued by the Public Financing Authority in Jmm 2016. The total issue was $10,320,000. The net proceeds of the Bonds were used to refinance the Lease Revenue Bonds issued in January 2007. Lease Revenue Bonds, Series 2016A (Golden Valley The issue in 2007 was for $13,785,000 and the net proceeds of the General F April 1 & Bonds were used to finance the costs of acquiring right-of-way for a $ 696,100 Road) portion of Golden Valley Road. Under the Lease Agreement between Fund 1000 October 1 the City aid the Authority, the City will pay to the Authority lease payments in the amounts equal to the scheduled debt service on the bonds. Payments are deposited into a Lease Payment Fond managed by the Fiscal Agent, US Banc. The City of Santa Clarita Refunding Lease Revenue Bonds Series 2016B was issued by the Public Financing Authority in June 2016. The total issue was $14,020,000. The net proceeds of the Bonds were used to refinance the Lease Revenue Bonds issued in December 2007. The issue in 2007 was for $15,525,000 and the net proceeds of the Bonds were used to finance the costs of acquisition of open space Open Space Lease Revenue Bonds, Series 2016B (OSPD) lands, parks, and parkland, both inside mid outside the City, in Preservation District June 1 & $ 884,506 accordance with the City's open space, park, mid parkland program. Fund 358 December 1 Under the Lease Agreement between the City and the Authority, the City will pay to the Authority lease payments in the amounts equal to the scheduled debt service on the bonds. Payments are deposited into a Lease Payment Fund managed by the Fiscal Agent, Barns of New York. In Time 2019, the Authority issued Lease Revenue Bonds, Series 2019 (Sheriff Station Project) in the amount of $25,850,000. The total funds were used to finance a portion of the costs of construction and Lease Revenue Bonds, Series 2019 (Sheriff Station) improvement of a new sheriff station and related facilities to be located General Fund June 1 & $ 1,430,313 at 26201 Golden Valley Road within the City of Santa Clarita. The Fund 100 December 1 City will lease certain real property in conjunction with the Sheriff Station project, and receives rental payments, which are pledged for repayment of the bonds. In October 2020, the Santa Clarita Public Financing Authority issued Lease Revenue Bonds Series 2020A and Taxable Lease Revenue Lease Revenue and Taxable Revenue Bonds, Series Bonds Series 2020A-T (Recreational Facility), in the amount of $ 312,206 2020A (Recreational Facility) $10,645,000 and $3,625,000 respectively. Net bond proceeds in the amomht of $14,200,000 were used to reimburse the City in October 2020 for its acquisition of an approximately 4.4 acre parcel and 93,000 square foot recreational facility located at 27745 Smyth Drive within Recreational Facility Fund 120 June 1 & December 1 the City. The bonds are payable solely from and secured by revenues Lease Revenue and Taxable Revenue Bonds, Series pledge, including base rental payments payable to the City, bond 2020A-T (Recreational Facility) proceeds, investment income, or insurance procedures or $ 396,452 condemnation awards received or payable relating to base rental payments. On October 1, 2022, the Financing Authority issued $12,845,000 General Fund $ 568,085 Lease Revenue Bonds (Energy Efficiency Fond 100 - 70% Lease Revenue and Revenue Bonds, Series 2022A Program), Series A (Green Bonds) and $5,970,000 Lease Revenue (Energy Efficiency Program) Bonds (Energy Efficiency Program), Series B (Green Bonds). Proceeds of the bonds were used to finance energy Recreational Facility $ 243,465 efficiency improvements associated with buildings and facilities such Fund 120 - 30% as heating, ventilation, and air conditioning, lighting, water conservation, solar, and refrigeration improvements (the 2022 June 1 & December 1 General Fund Project), and to pay the costs of issuing the bonds. The bonds are Fond 100 - 70% $ 438,375 Lease Revenue and Revenue Bonds, Series 2022B payable solely from and seemed by revenues pledge, including base (Energy Efficiency Program) rental payments payable to the City, bond proceeds, investment income, or insurance procedures or condemnation awards received or Recreational Facility payable relating to base rental payments. Fond 120 - 30% $ 187,875 In June 2018, the Authority issued 2018 Revenue Bonds Series A and Revenue mid Tax Revenue Bonds, Series 2018A 2018 Taxable Revenue Bonds Series B, in the amount of $11,295,000 $ 332,550 (Streetlights Acquisition and Retrofit Program) and $4,005,000, respectively. The net proceeds of the Bonds were used to finance the acquisition and installation of certain streetlight improvements and LED light retrofit program. The bonds are payable Streetlight Maintenance March 1 & September 1 Revenue and Tax Revenue Bonds, Series 2018B from mid seemed by a pledge of and fist lien on amounts on deposit Fund 9 and 35 (Streetlights Acquisition and Retrofit Program) in the Streetlighting fiend, including assessment revenues and Ad- $ 395,856 valorem revenues. ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page255 of256 City Obligation Description Funding Source DS Schedule Payments dueFY26/27 In March 2023, the City entered into loan agreement with California Energy Commission (CEC) in the amount of $3,000,000 for the funding of the upgrades of existing interior and exterior lighting to General Fund June 1 & California Energy Commission (CEC) Loan LEDs, retrofits of existing HVAC equipment, and transformers to high $ 306,033 efficiency mats at multiple sites. The funding of the loan is on Fetid 100 December 1 reimbursement basis after incur -rung eligible project costs. The loan was fully funded in the year ended Ame 30, 2025. The Successor Agency to the Redevelopment Agency of the City of Santa Clarita Tax Allocation Refunding Bonds Series 2017 was issued by the Successor Agency in February 2017. The total issue was $34,800,000. The net proceeds of the Bonds were used to refinance the Santa Clarita Redevelopment Agency Tax Allocation Bonds Series 2008 Non -Housing Bonds and 2008 Housing Set -Aside Bonds. The 2008 Non -Housing Bond issue was for $29,860,000 and proceeds of Successor Agency To The Redevelopment Agency the bonds were used to (i) fund certain redevelopment projects within Successor Agency April 1 & Of The City Of Santa Chnita $ 2,131,544 the Newhall Redevelopment Project Area, (ii) fund a reserve fund, and Fund 392 October 1 Tax Allocation Refunding Bonds Series 2017 (iii) pay costs of issuance of the Bonds. The 2008 Homing Set -Aside Bond issue was for $8,850,000 and proceeds of the bonds were used to (i) finance low and moderate income housing projects and programs, (ii) fund a reserve fund, and (iii) pay costs incurred in connection with the issuance. Successor Agency debt service payments are deposited into an account managed by the Fiscal Agent, Bank of New York. General Fund $ 3,438,905 Other Funds $ 4,884,454 Total S 8,323,359 Page 256 of 256 THE CITY OF SANTA CLARITA Appendix 3CMA City -County Communications and Marketing Association AB Assembly Bill ACFR Annual Comprehensive Financial Report AD Assessment District ADA Americans with Disabilities Act Al Artificial Intelligence AQMD Air Quality Management District B&T Bridge and Thoroughfare BEST Building Excellence, Shaping Tomorrow Award BJA Bureau of Justice Assistance CAB Capital Appreciation Bond Ca1PERS California Public Employees Retirement System CAPIO California Association of Public Information Officials CDBG Community Development Block Grant CFD Community Facilities District CIP Capital Improvement Program City City of Santa Clarita CJPIA California Joint Powers Insurance Authority COP Certificates of Participation CPI Consumer Price Index CPU Crime Prevention Unit DBAA Drainage Benefit Assessment Area DFYinSCV Drug Free Youth in Santa Clarita Valley EMMA Electronic Municipal Market Access FTE Full -Time Equivalent FY Fiscal Year GFOA Government Finance Officers Association GO General Obligation GPS Global Positioning System HOME HOME Investment Partnerships Program HUD U.S. Department of Housing and Urban Development ICMA International City/County Association IRS Internal Revenue Service LACAHSA Los Angeles County Affordable Housing Solutions Agency LAFCO Local Agency Formation Commission LEED Leadership in Energy and Environmental Design LMD Landscape Maintenance District MOSIP Municipal Operator Service Improvement Program MSRB Municipal Securities Rule -making Board MTA Los Angeles County Metropolitan Transportation Authority NPI National Institute for Public Procurement OPEB Other Post -Employment Benefits OS Official Statement PEG Public Education and Government PTS Part -Time, Temporary, or Seasonal Employees RDA Redevelopment Agency of the City of Santa Clarita RFP Request for Proposals RSC Resident Service Center RSTP Regional Surface Transportation Program S&P Standard & Poor's SB Senate Bill SCSC Santa Clarita Sports Complex SCPF Santa Clarita Pathway Forward Strategic Plan SCV Santa Clarita Valley SEC Securities and Exchange Commission SLGS State and Local Government Series TDA Transportation Development Act The Rule Securities and Exchange Commission Rule 15c2-12 U.S. United States of America UAL Unfunded Accrued Liability VLF Vehicle License Fees ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2026-2027 Page 257 of256