Fiscal Years 2025-27 Budget and Work Plan & Fiscal Years 2025-36 Capital Improvement Program

The City of Laguna Woods has established a comprehensive financial and operational framework through the adoption of the Fiscal Years 2025-27 Budget and Work Plan and the Fiscal Years 2025-36 Capital Improvement Program. This plan defines the scope of work and financial strategy for a 24-month period effective from July 1, 2025, through June 30, 2027. Key actions taken by the City Council on June 17, 2026, include the adoption of updated organizational chapters, the amendment of authorized employee positions to align personnel allocations with city needs, and the establishment of the annual appropriations limit known as the Gann Limit for Fiscal Year 2026-27. The scope of this initiative includes increasing General Fund appropriations for the Information Technology and Cyber Security Account and ensuring compliance with the minimum expenditure levels required by the Measure M2 Maintenance of Effort requirement. These actions are classified as administrative and organizational, meaning they are exempt from the California Environmental Quality Act as they do not result in physical environmental changes. The program is managed by the City of Laguna Woods in Orange County, California, with primary administrative oversight provided by the Senior Planner.