The City of Laguna Woods is committed to maintaining high levels of transparency throughout its operations. Please contact the City Clerk’s Office at (949) 639-0500 or via our online contact form if you experience any difficulty accessing the public records available below or if you would like to access additional public records, view public records in-person at City Hall, obtain copies of public records, or file a public records request.
H.R. 1319 (“American Rescue Plan Act of 2021”) was signed by President Biden on March 11, 2021. H.R. 1319 includes $350 billion in emergency funding for state, local, territorial, and Tribal governments related to the COVID-19 public health emergency. The City’s one-time allocation is $3,791,656.
Like many local governments in California, the City contracts with the California Public Employees’ Retirement System (“CalPERS”) to provide pension benefits for retirees. The City makes annual required contributions to CalPERS that are based on a variety of assumptions including, but not limited to, rates of return on pooled investments managed by CalPERS. The difference between the sum of the City’s annual required contributions and the total projected cost of earned pension benefits is referred to as the City’s unfunded accrued liability.
CalPERS produces an annual valuation report for each city’s pension plans based on information available as of June 30 of the preceding year. The valuation reports include the annual required contributions for the coming fiscal year, a projection of the annual required contributions for the following fiscal year, calculations of plan funded/unfunded status, and related information. Current and prior valuation reports are available at City Hall and on the CalPERS website.
State law (California Government Code Section 6270.5) requires that the City disclose annually certain software applications and computer systems that are original sources of data for the collection, storage, exchange, and analysis of information for multiple departments and/or information collected about the public. The most recent disclosure is presented in the catalog of enterprise systems available below.
Building, Planning, Encroachment, and Grading Permit Fees
Fee Schedules
Fee Studies
Cannabis Storefront Retailer Fees
Fee Schedules
Cost of Service Analyses
Central Service Cost Allocation Plan and Indirect Cost Rate Calculation-Full Cost Plans
| Fiscal Year | Indirect Cost Rate (“Overhead”) |
| 2025-26 | 26% |
| 2024-25 | 25% |
| 2023-24 | 26% |
| 2022-23 | 24% |
| 2021-22 | 25% |
| 2020-21 | 27% |
| 2019-20 | 26% |
| 2018-19 | 28% |
| 2017-18 | 32% |
| 2016-17 | 33% |
| 2015-16 | 41% |
Electric Vehicle Charging Fees
Fee Schedules
Cost of Service Analyses
Notary Public Services Fees
