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Budget FY2021-22 and FY2022-23 Operating Book CITY OF ENCINITAS, CALIFORNIA OPERATING U DG E FISCAL YEARS 2021 - 22 & 2022 CITY OF ! E, I C I . T -S C G 0 V •� -f' ' ►• - d_ a Table of Contents Section Page 1 Introduction and Overview Table of Contents 1 Elected Officials 3 Transmittal Letter with Priorities and Issues 4 Strategic Plan: Mission, Principles, and Vision 8 2 Financial Structure, Policy, and Process Organization Chart 9 Fund Structure 10 Fund Descriptions 11 Department / Fund Relationship 18 Basis of Budgeting 20 Financial Policies 22 Budget Process 24 Long‐Range Financial Planning 27 3 Financial Summaries Budget Summary Charts Revenue Summary ‐ All Funds 29 Expense Summary ‐ All Funds 30 Revenue Summary ‐ General Fund 31 Expenditure Summary ‐ General Fund 32 Consolidated Financial Schedule ‐ All Funds Revenue Overview by Source 33 Expenditure Overview by Department 39 Five‐Year Consolidated Financial Schedule ‐ All Funds Revenue Summary by Source 43 Expenditure Summary by Department 49 Fund Balance 54 Revenues 56 Expenditures 62 4 Capital & Debt Capital Program 63 CIP by Fund 65 CIP by Category 68 Debt 71 Long Term Obligations and Capital Leases by Fund 72 1 Table of Contents Section Page 5 Departmental Information Position Summary Schedule 73 How to Read Departmental Summaries 74 General Government Function City Council 77 City Attorney 81 City Manager's Office 84 City Clerk 90 Finance 94 Non‐Departmental / Debt Service 98 109 118 Planning & Building Function Development Services Engineering Function Infrastructure & Sustainability Public Safety Function Law Enforcement 126 Fire and Marine Safety 130 Public Works Function Public Works (includes Cardiff and Encinitas Sanitary Divisions) 137 Parks & Recreation Function Parks, Recreation & Cultural Arts 147 6 Statistical / Supplemental Section Community Profile 158 Demographics and Economics 160 Encinitas Quick Facts 163 7 Glossary Glossary of Acronyms 167 Glossary of Terms 169 8 Budget Resolutions 177 2 Elected Officials   Mayor  Catherine S. Blakespear  760‐633‐2620  cblakespear@encinitasca.gov      Deputy Mayor  District 1  Tony Kranz  760‐633‐2623  tkranz@encinitasca.gov    Council Member  District 2  Kellie Hinze  760‐633‐2622  khinze@encinitasca.gov      Council Member  District 3  Joy Lyndes  (760) 633‐2621  jlyndes@encinitasca.gov   Council Member  District 4  Joe Mosca  760‐633‐2624  jmosca@encinitasca.gov    3 Budget Message and Transmittal FY 2021‐22 and FY 2022‐23 Operating Budget and  FY 2021‐22 to FY 2026‐27 Capital Improvement Program (CIP) and Financial Plan  June 23, 2021  Honorable Mayor Blakespear and Members of the City Council:  It is my pleasure to present to you the budget for Fiscal Years 2021‐22 and 2022‐23. Despite the  unprecedented prior year of COVID‐19 related lockdowns, restrictions, and economic losses, I am proud  to present a budget that is balanced and provides the necessary resources to support the ongoing  services the Encinitas community deserve and have come to expect.  The estimated total expenditure budget (including transfers) for FY 2021‐22 is $144.8 million. In FY  2022‐23, the total is estimated to be $123.5 million and meets the Council’s long‐standing vision that  Encinitas is five unique communities thriving as ONE great city through pursuing our vision of:   QUALITY TRANSPORTATION ‐ Provide effective, safe, and easy transportation for all modes of movement and for all demographics. RECREATION ‐ Promote active lifestyles and community health by furthering access to trails, parks, beaches, and other recreational opportunities. ECONOMIC DEVELOPMENT ‐ Create economic opportunities through innovation, financial stability, and fiscal responsibility. ENVIRONMENT ‐ Be good stewards of open spaces, beaches, parks, and the natural environment. ARTS & CULTURE ‐ Embrace great places to showcase the City’s arts and culture, history, community charm and character. PUBLIC SAFETY ‐ Create a safe and secure environment for residents, visitors, and businesses throughout the City. COMMUNITY PLANNING ‐ Maintain safe and livable communities through well‐maintained infrastructure and facilities, strong public safety, and significant environmental standards while achieving diverse and affordable housing for present and future generations. The City has an established financial policy regarding maintenance of adequate financial reserves.  The  Budget also ensures that the Council’s reserve policy is met.  The contingency reserve at 20 percent of  operating expenditures is fully funded at $15.3 million. The budget stabilization reserve is fully funded at  two percent of revenue or $1.7 million.  The City has not had any need to draw on these reserves,  despite the decline in operating revenues experienced during the last quarter of fiscal year from the  effects of the global pandemic and shutdown orders.  4 Conclusion Thank you to the Mayor and City Council for your leadership and our entire City staff for providing outstanding service to the Encinitas community. The resiliency and "can do" attitude of this team have helped the community to overcome the pandemic in so many ways and has prepared us for any challenges in the future. A budget document takes many hours of collaboration and teamwork. I would like to offer special thanks to our Finance Director Teresa McBroome; Assistant Finance Director Tom Gallup; Finance Managers Monica Attili and Kelly Sanderson; our finance consultant Karen Lancaster from the Wood hill Group; and the dedicated department budget coordinators for their hard work and leadership to complete the budget documents. Special thanks to IT staff who pivoted once again to quickly implement the new on line Budget Platform including Neil O'Connor, Jason York, and James Crandall. I am also grateful to our executive leadership team who worked hard to squeeze as many projects/programs as possible out of the funds available which is a testament to their commitment to the City organization and the community. Respectfully submitted, 'V~~ Pamela Antil City Manager 7 Budget Preparation The City develops and adopts both an operating and a capital budget on a two‐year budget cycle.   Amounts are appropriated for the first year only, with the amounts for the second year subject to  revision before appropriation.  The City also publishes a six‐year capital improvement program and  financial plan which is updated as part of the two‐year budget cycle.  This document provides  management and the City Council with long‐term financial planning information and tools.  In preparation for the City’s new two‐year budget, the City held two budget workshops on April 14,  2021, and May 3, 2021. During the workshops, staff presented the six‐year financial forecast for the  General Fund. Due to the City’s conservative budgeting, strong reserves, and re‐evaluation of its CIP  program, the City continues to be well positioned to weather economic fluctuations.  The forecast  showed that despite the loss in revenue related to COVID‐19, total General Fund revenues were flat in  the current fiscal year FY 2020‐21 and modest growth is expected in future years from FY 2021‐22  through FY 2026‐27.  Encinitas enjoys a strong and well diversified tax base. Over the years, the property values and personal  income levels within the City have generated tax revenues sufficient to support the level of municipal  services and facilities for the community to enjoy.  In the past, the tax base has performed well in good  economic times and has also been able to weather the financial impacts during slower economic times.  Property tax, and sales and use tax revenues represent approximately 81 percent of the City’s total  General Fund revenue (not including transfers) in FY 2021‐22.  Property tax revenue in FY 2021‐22 and  FY 2022‐23 is projected to be $54.8 million and $57.8 million, respectively.  Sales and use tax revenue in  FY 2021‐22 and FY 2022‐23 are projected to be $14.4 million and $15.1 million, respectively. The State  lockdown affected other revenues in the General Fund such as charges for services related to the  cancellation of recreation programs and the transient occupancy tax (TOT) revenues as travel came to a  halt.  Total General Fund revenue (including transfers) for FY 2021‐22 is projected to be $107.9 million  and $91.9 million for FY 2022‐23.   As the hopeful signs for recovery continue, this Two‐Year Budget positions Encinitas well to respond  quickly and adapt should more growth occur than forecasted from transient occupancy tax from the  new Alila Marea Beach Resort Encinitas which opened in the spring, and the possibility of a Cannabis Tax  to be considered in 2022.  Additionally, in March 2021, the American Rescue Plan Act (ARPA) was signed  into law.  The City has received $4.1 million of its $8.1 million allocation for use towards the funding of  COVID‐19 related expenditures and investments in water, wastewater, storm drain and broadband  projects.  However, should the modest growth trend continue, the City's long‐term fiscal health must be  addressed through more sustainable approaches to address the community's service and, more  concerning due to aging and increasing costs to repair, the City’s capital improvement plan (CIP)  priorities into the future. Given the forecast of modest growth in revenues, Council requested the  establishment of a Blue‐Ribbon Task Force on Infrastructure to study the City’s aging infrastructure and  funding opportunities in the future at the second‐year budget workshop.   Budget Priorities This year, we are recommending funding three new full‐time positions to better address the changing  needs of the community including a Housing Services Manager; Senior Planner – Mobility; and an  5 additional Utility & Maintenance Worker. The Budget also includes increased hours for two part‐time  Program Assistants in Development Services to support engineering services; and one part‐time  Program Assistant in Parks, Recreation and Cultural Arts to support Community Center operations and  enhance Center programs; and two part‐time information technology network (1) and multi‐media (1)  analysts who will support both technology and communications efforts in the City.    The City Council’s budget priorities are reflected in the Budget to address needed capital improvement  projects and critical services to the community addressing public safety, housing, green initiatives,  protecting natural resources, mobility, and connectivity. To that end, the budget includes continued  annual funding for the following CIP categories:  •Innovative bike lanes •Safe routes to schools •Traffic safety and calming •General mobility •Storm drain repair •Park improvements •Technology The City has also made a significant commitment to funding CIP and other major work projects with  General Fund, gas tax, and other monies. The following projects are approved for funding in the Budget  over the next two fiscal years. In addition, at the Budget Workshop on May 3, 2021, the City Council  identified the future phases of the Leucadia Streetscape project as a priority project and was presented  with the option to finance this project through the California Infrastructure and Economic Development  Bank (IBank) for an amount no higher than $20 million over 15 years, so it is also added below.   •Leucadia Streetscape Project •Santa Fe Drive Corridor Improvements •Highway 101 Walkway to Solana Beach •Coast Highway 101 Separated Bike Lanes •Beach Staircase Access Refurbishments •Beacon’s Beach Parking Lot •Cottonwood Creek Basin Maintenance • Recreation Trails Development/El Camino Del Norte, Trail 95 • Recreation Trails finish Design/Trail 82 •San Elijo Bridge Pavement Failure Repair •ADA Parking Lot Upgrades (Glen Park) • Rail Safety Study for At‐Grade Crossings •Housing Element Update •Climate Action Plan Mitigation Measures • Municipal Code Cleanup •Sixth Cycle Housing Element Implementation This is just a snapshot of some of the major initiatives in the Budget. More budget detail may be found  in the new budget transparency tool on the City’s website. I am proud that the Finance Department staff  was able to pivot to this online budget portal that will provide up‐to‐date financial information month to  month and make the budget a living document versus a book that is outdated the moment it is printed.   6 OUR OPERATING PRINCIPLES RESPECTFUL PARTNERSHIPS – Encourage honest dialogue, diversity in thinking, and problem solving. IMPROVEMENT & EFFICIENCY – Streamline everything we do using best practices. FINANCIALLY SOUND DECISION-MAKING – Achieve long-term sustainability. DATA GATHERING & SHARING – Enhance informed decision making. MEASUREMENT & ACCOUNTABILITY – Ensure excellent service and the best investment of taxpayer money. COMMUNITY OUTREACH – Seek feedback from the community. COMMUNITY CHARACTER – Protect community character and agricultural programs. OUR VISION Encinitas is five unique communities thriving as ONE great city through pursuing our vision of: QUALITY TRANSPORTATION Provide effective, safe, and easy transportation for all modes of movement and for all demographics. RECREATION Promote active lifestyles and community health by furthering access to trails, parks, beaches, and other recreational opportunities. ECONOMIC DEVELOPMENT Create economic opportunities through innovation, financial stability, and fiscal responsibility. ENVIRONMENT Be good stewards of open spaces, beaches, parks, and the natural environment. ARTS & CULTURE Embrace great places to showcase the City’s arts and culture, history, community charm and character. PUBLIC SAFETY Create a safe and secure environment for residents, visitors, and businesses throughout the City. COMMUNITY PLANNING Maintain safe and livable communities through well-maintained infrastructure and facilities, strong public safety, and significant environmental standards while achieving diverse and affordable housing for present and future generations. OUR MISSION Preserve, protect, and provide innovative services that enhance the quality of life for residents, visitors, businesses, and our communities. STRATEGIC PLAN CITY OF ENCINITAS 505 S VULCAN AVE | ENCINITAS, CA 92024 ENCINITASCA.GOV 760.633.2600 8 Organization Chart The organization chart displays the structure of the City and its subsidiary districts. It reflects:  Overall responsibilities of the City Council including district oversight; and Relationships between Advisory Commissions and their respective department divisions. Organizational charts for each department are presented in the Department Section of this document  and on the Human Resources Division webpage.  This year, the City Manager recommended reclassifications and organizational changes to streamline  and focus services to the community; recognize increased duties in several job classifications; as well as  to ensure continuity of operations in several departments including development services.  9 Fund Structure This diagram represents funds reported in the Annual Comprehensive Financial Report.   Shaded boxes represent major funds.   The following pages provide fund descriptions, including the relationship between funds reported in the  financial statements versus funds budgeted.     Governmental General Fund Special Revenue Infrastructure  Improvement Grants  & Housing Development  Impact Lighting &  Landscaping  Districts Debt Service Debt Service Encinitas  Public Finance  Authority Capital Projects Capital  Improvements Proprietary Enterprise Cardiff  Sanitary Division Encinitas  Sanitary Division San Dieguito  Water District  (separate budget) Affordable  Housing Internal Service Risk  Management Wastewater  Support Vehicle  Maintenance Vehicle  Replacement Fiduciary Agency 10 Fund Descriptions Governmental Funds General Fund The General Fund is used to account for resources traditionally associated with general government  which are not required to be accounted for in a separate fund including: sales tax, property tax,  transient occupancy tax, licenses and permits, fines and forfeitures.  This fund is used to finance most of  the basic municipal functions, such as general administration, public safety, parks and recreation, and  capital projects.  Special Revenue Funds Infrastructure Improvement Fund (Major) Infrastructure Improvements Special Revenue Fund is a major fund used to account for fees or grant  proceeds that are legally restricted for specific purposes. For budget purposes, the individual funds  below are budgeted based on the revenue source and combined for financial statement purposes.  Highway Users Tax Account (Gas Tax) Fund is derived from the State tax on gasoline sales.   The funds are allocated to cities based on Sections 2105, 2106, 2107, and 2107.5 of the  California Street and Highway Code.  In FY 2016‐17, Section 2030 was added to the Highway  Users Tax Account (HUTA) revenues.  This 2017 Act establishes a new Road Maintenance and  Rehabilitation Account (RMRA).  Gas Tax funds are restricted for use in the construction,  improvement, and maintenance of public streets.  The fund supports both annual operating  costs and capital projects.  State Capital Grants Fund is made up of contributions of cash or other assets from state  agencies and are to be used or expended for a specified purpose, activity, or facility.  TransNet Fund was originally a twenty‐year local transportation sales tax program approved  by San Diego County voters in 1988.  The one‐half percent sales tax increase can be used for  establishing, operating, and maintaining transportation programs or facilities.  Funds are  collected by the State and reallocated to the local governments by San Diego Association of  Governments (SANDAG). In November 2004 voters approved the extension of the funds for an  additional 40 years.  The Transportation Development Act (TDA) Grant fund is discretionary  TransNet money that is distributed on a competitive grant basis by SANDAG.  Coastal Zone Management Fund was established following an election in November 1998 to  increase the City’s hotel tax from eight to ten percent.  The additional two percent is used for  beach sand replenishment and stabilization programs.  11 Federal Capital Grants Fund is based on the actual reimbursement requests for actual  expenditures incurred from various granting agencies.  Grants and Housing Fund (Non‐Major) Grants and Housing Fund is a non‐major fund used to account for grant proceeds that are legally  restricted for specific purposes. For budget purposes, the individual funds below are budgeted based on  the revenue source and combined for financial statement purposes.  State Law Enforcement Grant Fund appropriates funds for local jurisdictions to supplement  law enforcement services.  This is an annual block grant and the funds can be used to offset  additional law enforcement costs and relieve the General Fund.  Governmental/Educational Access Fund was established to account for the monies received  from cable communication companies as part of franchise renewal agreements.  The funds are  used to obtain capital equipment and support operating expense to televise city council  meetings.   Solid Waste Fund tracks revenues and expenditures related to solid waste disposal, recycling  household hazardous waste programs and all grants associated with the program.  Senior Nutrition Grant Fund tracks revenues and expenditures for the Senior Nutrition  Program.  The program is funded through a grant from the County of San Diego, participant  donations and a transfer from the General Fund.    Community Development Block Grant Fund are allocated to local governments on a formula  basis and are required to be used within the broad functional area of community development.  The City has utilized the funds for safe walk to school projects as well as citywide sidewalk  programs.  Federal Law Enforcement Grant Fund appropriates funds from the Federal Justice Assistance  Grant program for local jurisdictions to supplement law enforcement services.  This is an annual  U.S. Department of Justice federal law enforcement Justice Assistance Grant of $10,000 and  used by the City to fund services on law enforcement radio communications systems. Donations and Contributions Fund Tracks revenues and expenditures associated with  donations received by the City that are restricted for a specific use.  CSA17 Fire Operations Fund established to track revenue and expenditures related to the  County Service Area 17.  Revenue is collected through the Emergency Management Services  (EMS) Agreement with the County of San Diego for Advance Life Support (ALS) first responders,  EMS support services, and annual monitor‐defibrillator maintenance agreement coverage.   Expenditures include costs associated with providing ALS first responder services‐‐including  facilities, medical supplies, equipment, and EMS training for fire and lifeguards.  12 Development Impact Fund (Non‐Major) Development Impact Fund is a non‐major fund used to account for fees received from  developers/builders to defray the costs of infrastructure for new development. For budget purposes,  the individual funds are budgeted based on the revenue source and combined for financial statement  purposes.   Park Improvement Fees Fund  These fees are required of a developer/builder to defray the  estimated costs of developing new or rehabilitating existing parkland and recreational facilities.   Park Acquisition Fees Fund  These fees are required of a developer/builder to defray the  costs of acquiring recreational facilities or parkland.  Traffic Mitigation Fees Fund  These fees are required of a developer/builder to defray the  actual or estimated costs of constructing planned infrastructure to serve new development.   These funds may be used only for the construction of roadways and roadway‐related facilities,  such as signals, stop signs, etc.  Regional Traffic Congestion Improvement Program (RTCIP) Fund is a regional traffic  mitigation fee as required by the San Diego Association of Governments (SANDAG) Ordinance  04‐01, which is intended to ensure that future development will contribute its share toward  funding and mitigating new traffic impacts on the regional arterial system. Local jurisdictions  must comply with this requirement to receive their fair share of TransNet funding.  Open Space Acquisition Fees Fund  These fees are collected from developer/builder of  residential property for the purpose of defraying the cost of acquiring community assets of open  space land.  Recreation Trails Fees Fund  These fees are collected from developer/builder of residential  property for the purpose of defraying the cost of acquiring land for or developing recreational  trails.  Community Facilities Fees Fund  These fees are specifically earmarked for debt service  payments on the library.  Fire Mitigation Fees Fund  These fees are specifically earmarked for debt service payments for  fire station bond financing.  Flood Control Fees Fund  These fees are required of a developer/builder to defray the actual  or estimated costs of constructing drainage facilities to serve the new development.  These  funds are used for the construction of drainage facilities.  In Lieu Fees Curb Gutter Sidewalks Fund  These fees are collected from builders or  developers to defray the actual or estimated costs of constructing curb, gutter, and sidewalk  facilities to serve the new development.  13 In Lieu Underground Fees Fund  These fees are collected on certain development projects  where it is impractical for the applicant to underground utilities.  In Lieu Fees Affordable Housing Fund Collected from builders or developers to provide a  subdivider’s fair share contribution towards meeting the City’s affordable housing assistance  objective in lieu of providing units reserved for lower‐income tenants. Lighting and Landscaping Fund (Non‐Major) Lighting and Landscaping Fund is a non‐major fund used to account for assessments collected within an  assessment district for the purpose of providing for the maintenance of landscaping, traffic signals and  streetlights. For budget purposes, the individual funds below are budgeted based on the revenue source  and combined for financial statement purposes.  Villanitas Road Lighting and Landscaping Fund tracks revenues and expenditures  associated with the localized landscaping improvements such as neighborhood parks, entryway  landscaping, streetscape landscaping within the Villanitas assessment district.  Cerro Street Lighting and Landscaping Fund tracks revenues and expenditures associated  with the localized landscaping improvements within the developed parcels within the Cerro  Street assessment district.   Village Park Lighting and Landscaping Fund tracks revenues and expenditures associated  with the localized landscaping improvements such as neighborhood parks, entryway  landscaping, streetscape landscaping within the Village Park assessment district.  Wiro Park Lighting and Landscaping Fund tracks revenues and expenditures associated  with the localized landscaping improvements such as neighborhood parks, entryway  landscaping, streetscape landscaping within the Wiro Park assessment district.  Encinitas Lighting and Landscaping District Fund is used for the maintenance and  improvement of streetlights, traffic signals and landscaping within the street right of way.  Encinitas Ranch Lighting and Landscaping District Fund is used for the maintenance and  improvement of street lights, traffic signals and landscaping within the Encinitas Ranch Specific  Plan Area.  Debt Service Funds Debt service funds are used to account for the accumulation of resources for, and the repayment of  general long‐term debt, interest, and related costs.  City Debt Service Fund   The City Debt Service Fund is used to record principal and interest payments on all City debt.  14 Encinitas Public Financing Authority Fund The Encinitas Public Financing Authority Fund is used to record the financing provided for public capital  improvements for the City.   Capital Improvements Fund (Major)  Capital Improvements Fund The Capital Improvements Fund is a major fund and is used to account for financial resources to be used  for the acquisition and/or construction of major capital facilities and facility maintenance.  Bond  proceeds and/or capital grants may fund the construction.  Projects usually span several years.  Budgets  are adopted by project, not by year.  For budget purposes, it is comprised of the following three funds and combined for financial statement  purposes.  Multi‐Year Capital Improvements Fund tracks capital and work projects that are budgeted  and completed on a multi‐year basis.    Annual Capital Improvements Fund tracks capital and work projects that are budgeted for  one year and can be completed within one year.  Facilities Capital Maintenance Fund provides funding for City facilities maintenance through  annual transfers from the General Fund.   Proprietary Funds Enterprise Funds Enterprise Funds account for the acquisition, operation and maintenance of government facilities and  services which are self‐supported by user charges.    The Cardiff Sanitary Division Fund (Major) is a major fund and provides wastewater collection and  treatments services.  Revenues are generated from user fees, which are adjusted periodically to meet  the costs of administration, operation, maintenance, and capital improvements to the system.  The Encinitas Sanitary Division Fund (Major) is a major fund and provides wastewater collection  and treatments services.  Revenues are generated from user fees, which are adjusted periodically to  meet the costs of administration, operation, maintenance, and capital improvements to the system.  The San Dieguito Water District Fund (Major) is a major fund and provides potable water and  recycled water.  Revenues are derived from a bi‐monthly service availability charge, which covers the  costs for the maintenance of meters water lines, and storage facilities.  The SDWD operating and capital  improvement budgets are presented in a separate document.    15 The Affordable Housing Fund (Non‐Major) is a non‐major fund used to account for low to  moderate income housing. For budget purposes, the individual funds below are budgeted based on the  revenue source and combined for financial statement purposes.  Section 8 Housing Administration Fund tracks administrative funds issued to the Encinitas  Housing Authority (EHA). These are federal entitlement grant funds from the U.S. Department of  Housing and Urban Development used to pay for the administrative costs of overseeing the  Section 8 voucher program. Costs include accepting and reviewing applications, recertifying  eligibility, and inspecting the rental units. The Section 8 Rental Housing Choice Voucher program  increases affordable housing choices for very low‐income households by allowing families to  choose privately owned rental housing.  Families apply to the EHA for a Section 8 certificate. The  EHA pays the landlord the difference between 30 percent of the household's adjusted income  and the unit's rent.  Section 8 Housing Assistance Payment (HAP) Fund tracks Housing Assistance Payment  (HAP) funds issued to the Encinitas Housing Authority. These are federal entitlement grant funds  from the U.S. Department of Housing and Urban Development (HUD) that are used to pay the  landlord the amount equal to the difference between the tenant portion of the rent and the  contract rent.  HUD‐Held and Set Aside funding is available to the EHA to draw from, should the  EHA require additional funding.  Pacific Pines Affordable Housing Fund covers the cost of management and maintenance of  16 affordable units managed by the City. In 2003, the Encinitas Housing Authority (EHA)  acquired 16 condominium units at Pacific Pines complex located on South El Camino Real.  The  purpose of acquiring the units was to provide affordable rental housing opportunities for low‐ income Encinitas households, particularly those households which are participants in the Section  8 Housing Choice Voucher (HCV) Program.  Internal Service Funds Internal Service Funds account for the goods and services provided by one department or agency to  other department or agencies on a cost reimbursement basis.     Risk Management (Self‐Insurance) Fund provides a tracking of revenue and expenditures  associated with claims adjustments, legal defense costs, and safety programs.    Wastewater Support Fund accounts for the services provided by City personnel to the Cardiff  Sanitary Division and the Encinitas Sanitary Division.  The services include administration, sewer line  cleaning and maintenance and equipment usage charges.  This fund does not accrue any fund balance,  reimbursement revenues equal expenses.  Vehicle Maintenance Fund accounts for the services provided by City personnel to departments and  activities that utilize vehicles and/or equipment in their operations. The services include routine  maintenance and repairs to the fleet, which includes Fire apparatus and Wastewater and Stormwater  16 heavy equipment.  This fund does not accrue any fund balance; reimbursement revenues equal  expenses.  Vehicle Replacement Fund was established to centralize the budgeting and purchasing of City  vehicles and equipment.  A replacement charge is calculated and charged annually to the General Fund  and Wastewater and is recorded as revenue to the Replacement Funds.  Vehicles, equipment, and fire  apparatus are purchased when the existing unit has reached the end of its useful life.  Any additions to  the fleet must be approved by the City Council in advance. The following individual funds below are  budgeted based on the equipment type and combined for financial statement purposes.  Vehicle Replacement Fund was established for the replacement of the City's light duty  vehicles as determined by a vehicle longevity table and replacement guidelines.  The fund  operates as an internal cost allocation and departments contribute funds based on a  replacement schedule.  Machinery Equipment Replacement Fund was established for the replacement of the City's  major equipment.  This fund also operates as an internal cost allocation and departments  contribute funds based on a replacement schedule.  Fire Apparatus Replacement Fund was established for the replacement of the City's fire  apparatus.  This fund operates as an internal cost allocation, and the Fire Department  contributes funds based on a replacement schedule.  Replacements are made in accordance  with the Council approved Fire Apparatus Replacement and Financing Program.   Fiduciary Funds Fiduciary funds are custodial in nature, and therefore are not budgeted.  17 Department / Fund RelationshipSHADED BOXESRepresent Major FundsGENERAL GOVERNMENT PLANNING ENGINEERING PUBLIC SAFETY PUBLIC WORKS PARKS & REC INTERESTFundCity CouncilCity ManagerCityClerk FinanceNon‐DepartmentalDev Svcs PlanningDev Svcs EngineeringLaw EnforcementFire &Marine SafetyPublicWorksParks Recreation & Cultural ArtsLong‐Term Debt ServiceGENERAL 101 ‐ GENERAL FUNDXXXX X X X X X X XSPECIAL REVENUE Infrastructure201 ‐ STATE GASOLINE TAXESX203 ‐ STATE CAPITAL GRANTSX0211 ‐ TRANSNET PROGRAMX212 ‐ COASTAL ZONE MANAGEMENTXX223 ‐ FEDERAL CAPITAL GRANT0X0SPECIAL REVENUE Grants & Housing202 ‐ STATE LAW ENF GRANTXSPECIAL REVENUE213 ‐ GOVERNMENT EDUCATION ACCESS X XSPECIAL REVENUE214 ‐ SOLID WASTE RECYCLING & HHW0XSPECIAL REVENUE221 ‐ SENIOR NUTRITION GRANTXSPECIAL REVENUE228 ‐ FEDERAL LAW ENF GRANTXSPECIAL REVENUE229 ‐ RESTRICTED DONATIONS & CONTRIB00X00XSPECIAL REVENUE230 ‐ CSA‐17 BENEFIT FEES X XSPECIAL REVENUE Development Impact231 ‐ PARK DEVELOPMENT FEES XSPECIAL REVENUE232 ‐ PARKLAND ACQUISITION FEES XSPECIAL REVENUE233 ‐ TRAFFIC MITIGATION FEES XSPECIAL REVENUE234 ‐ REGIONAL TRAFFIC MITIG FEE XSPECIAL REVENUE235 ‐ OPEN SPACE ACQUISITION FEESXSPECIAL REVENUE236 ‐ RECREATIONAL TRAILS FEESXSPECIAL REVENUE237 ‐ COMMUNITY FACILITIES FEES XSPECIAL REVENUE238 ‐ FIRE MITIGATION FEES XSPECIAL REVENUE239 ‐ FLOOD CONTROL MITIGATION FEES XSPECIAL REVENUE251 ‐ IN LIEU FEES CURB GUTTER SIDEWXSPECIAL REVENUE252 ‐ IN LIEU FEES UNDERGROUND UTIL XSPECIAL REVENUE253 ‐ IN LIEU FEES AFFORDABLE HOUSIN X018 Department / Fund RelationshipSHADED BOXESRepresent Major FundsGENERAL GOVERNMENT PLANNING ENGINEERING PUBLIC SAFETY PUBLIC WORKS PARKS & REC INTERESTFundCity CouncilCity ManagerCityClerk FinanceNon‐DepartmentalDev Svcs PlanningDev Svcs EngineeringLaw EnforcementFire &Marine SafetyPublicWorksParks Recreation & Cultural ArtsLong‐Term Debt ServiceSPECIAL REVENUE Municipal Improvement Districts291 ‐ VILLANITAS ROAD MIDXSPECIAL REVENUE292 ‐ CERRO STREET MIDXSPECIAL REVENUE293 ‐ VILLAGE PARK MIDXSPECIAL REVENUE294 ‐ WIRO PARK MIDXSPECIAL REVENUE295 ‐ ENCINITAS LLDXXXXSPECIAL REVENUE297 ‐ ENC RANCH LLD0XXXDEBT SERVICE 301 ‐ DEBT SERVICE FUNDXDEBT SERVICE 302 ‐ ENC PUBLIC FINANCE AUTHORITY0XCAPITAL PROJECTS 403 ‐ FACILITIES CAPITAL MAINTENANCEXXENTERPRISE 511 ‐ CSD OPERATIONSXXXCSD512 ‐ CSD CAPITAL REPLACEMENTXXENTERPRISE 521 ‐ ESD OPERATIONSXXESD523 ‐ ESD CAPITALEXPANSIONXXENTERPRISE 551 ‐ SECTION 8 HOUSING ADMINXENTERPRISE 552 ‐ SECTION 8 HOUSING HAP0XENTERPRISE 561 ‐ PAC PINES AFFORDABLE HOUSINGXXXINTERNAL SERVICE 601 ‐ SELF INSURANCEXXINTERNAL SERVIC611 ‐ WASTEWATER SUPPORTXXINTERNAL SERVIC621 ‐ FLEET MAINTENANCEXINTERNAL SERVIC622 ‐ VEHICLE REPLACEMENT XXINTERNAL SERVIC623 ‐ MACH EQUIPMENT REPLACEMENT XXINTERNAL SERVIC624 ‐ FIRE APPARATUS REPLACEMENTXXX19 Basis of Budgeting Basis of Accounting The term "basis of accounting" is used to describe the timing of recognition, that is, when the effects of  transactions or events should be recognized.   All governmental funds are accounted for on a spending—or “current financial resources”— measurement focus and the modified accrual basis of accounting.  Revenue is recognized as soon as it is both measurable and available. Revenue is considered to be available if it is collectible within the current period or soon enough thereafter to pay liabilities of the current period. Expenditures are generally recorded when a liability is incurred. Proprietary funds are accounted for using the “economic resources” measurement focus and the accrual  basis of accounting.  Revenue is recorded when earned. Expenses are recognized when a liability is incurred, regardless of the timing of related cash flows. Financial statement presentation follows the recommendations promulgated by the Governmental  Accounting Standards Board, the accepted standard‐setting body for establish governmental accounting  and financial reporting standards.  Basis of Budgeting The basis of budgeting is consistent with the basis of accounting discussed above.   Any budgeted funds that are not expensed by the end of the first year of the two‐year budget can be  “carried over” to the second year by Council approval of a continuing appropriation request. All other  unexpended appropriations lapse at the end of the year.   Any variations between budgeted and actual revenues and expenditures are reported at year end,  following the City’s annual audit, to the City Council. A status report of the operating budget and all  capital projects is presented to the City Council quarterly.  Budget presentation follows the recommendations of the Government Finance Officers Association, a  professional organization that recommends policies and develops best practices to advance excellence  in public finance.   20 Some component units and funds that are reported in the City’s financial statements are not included in  the City’s budget document.   Please refer to the Fund Structure chart on page 10 and Fund Descriptions on page 11 for more  information about the relationship between funds reported in the financial statements versus funds  budgeted.  21 Financial Policies Structurally Balanced Budget A balanced budget is one that balances revenues with expenditures. A structurally balanced budget is  one that supports financial sustainability for multiple years into the future, not just the current budget  period.   The City of Encinitas defines a balanced operating budget as one where recurring revenues equal or  exceed recurring expenditures. One‐time revenue and reserves should not be used for ongoing  operations. Using reserves to balance the budget may be considered but only in the context of a plan to  return to structural balance, replenish fund balance, and ultimately remediate the negative impacts of  any other short‐term balancing actions that may be taken.  Policy Compliance Checklist City Council Resolutions and Administrative Policies provide specific direction that governing bodies and  staff need in order to meet long‐term financial goals. The following matrix shows how the proposed  budget complies with related long‐term financial policies:  Policy Policy Requirements  Budget  Complies? Comments  State  Requirement  Legal authorization. A public agency may not  spend public funds without the legal  authorization to do so. A budget appropriates  public funds, providing the legal authorization  from the governing body to expend these  funds  Yes City Council Resolution  2021‐070 Adoption of  the FY 2021‐22  Operating Budget &  CIP Budget   6/23/2021  State  Requirement  Appropriations Limit (Gann Limit). Each city  must annually establish its appropriations  limit pertaining to the proceeds from taxes in  compliance with Article XIIIB of the California  Constitution and Cal. Government Code Sec  7910.  Yes    City Council Resolution  2021‐071 Adoption of  the FY 2021‐22 Gann  Limits 6/23/2021  F005  Admin Policy  Operating and CIP Budget Procedures. Each  department submits budget requests,  reviewed/proposed by City Manager, and  approved by Council. No department is  authorized to commit or spend funds beyond  the Council‐approved budget appropriation.  Yes 2021‐06‐09 Special  Meeting Item 04A  Introduction of  Operating Budget  010 Reserves – General Fund:    Admin Policy Contingency Reserve will be budgeted each  year, target is 20% of operating expenditures.   Yes 20%   Budget Stabilization Reserve, target is 2% of  operating revenues.  Yes 2%      22 Policy Policy Requirements  Budget  Complies? Comments  F005  Admin Policy  Funding Capital Improvement and Work  Projects. Restrictive funding sources are to be  used before less‐restrictive sources. Projects  finance through the issuance of bonds will be  financed for a period not to exceed the  expected useful life of the project.  N/A to  operating  budget  CIP Budget is in  compliance  F019  Admin Policy  Investment Policy. Provides guidelines for  investing excess public funds.  Yes   F028  Admin Policy    Continuing Appropriations. Allows for  carryover of unexpended operating  appropriations from the first year to the  second year of the two‐year operating  budget. Amounts must be greater than  $5,000. Does not apply to Capital Budget.  N/A Proposed budget is  first year of the two‐ year cycle.   F030 Debt Management Policy:    Admin Policy Borrowings mature over a term that does not  exceed the economic life of the improvements  they finance.   Yes    City does not issue debt to finance  improvements with a value of $300,000 of less  or with a probable useful life of less than four  years. The City does not issue debt to finance  operational needs  Yes    Debt service on bonds and notes paid each  year shall not exceed 15 percent of the  General Fund budget of the City excluding:    Tax anticipation notes and other  indebtedness with a maturity of one  year or less.   Bond or other indebtedness of the  City payable from revenues for special  taxing or assessment districts.   Self supporting bonds or other debt.  Yes 5% of General Fund as  of June 30, 2021.     With proposed  financing from IBank  for Leucadia  Streetscape, the City  will still be below the  limit.   City may use other forms of financing,  including lease financing in any of its forms.  Yes    City may refinance outstanding long‐term  debt when such refinancing allows the City to  realize significant debt service saving  Yes Refinanced two bonds  in July 2021   City will make every reasonable effort to  maintain its high‐quality credit ratings  Yes AAA  Reso 2018‐ 067  Unfunded Pension Liabilities Policy. Policy to  pay off the current unfunded pension  liabilities annually for Classic Tier 2 and PEPRA  plans. Resolution adopted by City Council on  6/20/2018  Yes          At City Council’s  discretion, additional  payments are made to  reduce the unfunded  liability.    23 Budget Process The City of Encinitas prepares a two‐year budget. The proposed budget includes key operational  requests, directs resources to meet Council priorities, addresses focus areas and goals in the Strategic  Plan, and supports City Council initiatives. Staff takes a conservative approach in estimating revenues  and expenditures.  This often means that year end revenues are slightly higher than budget projections  and that expenditures are slightly lower.  Two‐Year Budget Cycle The City shifted to a two‐year budget cycle in FY 2001‐02. As part of this process, two separate twelve‐ month budgets are prepared and submitted to the City Council every other year. However, the City  Council can only adopt one year at a time in accordance with State of California statute.  How is a budget prepared? The City’s budget process begins several months prior to the adoption. The City Manager meets with the  Executive Team to outline budget goals and directives for the operating budget development. The  process also includes a detailed review of the current Capital Improvement Program and six‐year cash  flow for all City funds.  Finance provides departments with guidelines and a calendar for the budget process. Departments  submit their revenue projections and expenditure requests electronically through the City’s Enterprise  Resource Planning system, Tyler Munis. Payroll budgeting is controlled by the Finance department and  calculated within the financial software.  Staff begins developing the proposed budgets which include:  •Analysis of all revenue funding sources to estimate available funds over a six‐year period based on a set of assumptions. •Identifying all target reserves, including contingency reserves and budget stabilization reserves which will be calculated and included in cash flow. •Using current year budget and last year actuals as the base for the development of the two‐year budget to calculate the current level of services or core business functions including public safety, such as law enforcement and fire protection; infrastructure, such as streets, drainage, sewer, information technology; continuous park and recreation services; and continuous service at the City’s civic center. •Calculating personnel costs based on current labor contracts. The City Manager and Department Directors will identify and agree on requests for new Full Time Equivalent positions (FTEs), position reclassifications, and vacancies that should remain vacant. •Identifying fixed expenditures— such as debt service and capital outlay—to be included in budgets. 24 •Preparing proposals for first‐time programs or services that will be introduced to Council as New Programs. These include both initial and projected ongoing operating expenditures and are presented in public workshops for City Council approval. •Submitting budget expenditure requests to Finance to review for consistency and accuracy. Revenue projections are reviewed and finalized with the City Manager’s Office.  The City Council participates in informational operating and CIP budget workshops as determined by the City Manager. Timeline for preparing the budget OCTOBER •Estimate Revenue & Expenditures NOVEMBER •Budget Kickoff DECEMBER •Financial Projections •Assist departments JAN ‐FEBRUARY •Review department submissions MARCH •Workshops with Council and Public APRIL •Draft budget to Council MAY ‐JUNE •City Council Budget Presentation BEFORE JUNE 30 •Budget Adoption JULY 1 •New Fiscal Year Begins Budget Cycle 25 Public Involvement In the State of California, while cities are not required to have a budget hearing, there are many  opportunities for public to participate in the budget process.  In the City of Encinitas, the City Manager holds strategy sessions with City Council early in the budget  process to define priorities for the next budget. This is an opportunity for the public to provide  comments on how they value these priorities.  Using this feedback, staff develops a draft budget aligning the City’s Strategic Plan and other needs that  may arise. The draft budget presentation to City Council is another opportunity for the public to provide  feedback on the proposed budget.  Staff incorporates changes directed by Council and the City Manager, then the final budget is returned  to City Council for final approval.  Amending the Budget Throughout the Year Amendments to the budget may be brought to the City Council for consideration throughout the fiscal  year.  Amendments are generally submitted as part of the updated revenue and expenditure forecasts  prepared each quarter. This helps to ensure that adequate funding sources are identified prior to  recommending that the City Council authorize additional expenditures.  26 Long-Range Financial Planning The City’s revenue and expenditure budgets are comprised of many unique elements that respond to a  variety of external factors such as population growth, development, inflation, and interest rates.  Operating Financial Plan The City’s long‐range financial plan is maintained for major funds that include revenue assumptions for  revenue sources and operating expenditures over a 15‐year period.    The plan is prepared before the budget is drafted and is used as a guide as to ensure that revenues are  sufficient to meet expenditure needs. Expenditures for future years include known contract increases  and factor for inflation. The plan also ensures that the City’s important financial policies and Council’s  strategic goals are met. The plan is maintained and updated throughout the year as amendments are  made or as new revenue sources or programs are known.  The following table below reflects the assumptions applied for projecting key revenue and expenditure  sources:  FY 2021‐22 FY 2022‐23 FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27  Revenues  Property  Taxes  4.0% 5.0% 5.0% 7.0% 4.0% 4.0%  Sales Tax 8.2% 4.8% 1.0% 3.0% 1.0% 1.0%  Transient  Occupancy  Tax (TOT)  92.2% 4.5% 3.5% 12.0% 3.4% 3.4%  Franchise  Fees  5.5% 0.5% 0.0% 0.0% 0.0% 0.0%  Highway  User Tax  (Gas Tax)  1.6% 2.0% 2.0% 2.0% 3.0% 3.0%  Expenditures  Personnel Per contract agreements  Sheriff  Contract  through  County  5.4% 5.0% 5.0% 5.0% 5.0% 5.0%  Contracts &  Services  (except  Sheriff)  12.5% 2.3% 2.5% 2.5% 2.5% 2.5%  Materials  and Supplies  24.2% (3.8%) 2.0% 2.0% 2.0% 2.0%  27 Capital Financial Plan The long‐range financial plan includes capital projects over the next six years. It allows the City to ensure  that future capital projects meet the City Council’s strategic goals. The plan identifies funding for future  projects and the impact to the operating budget once a project is completed.  As projects are identified,  departments complete project sheets like the example below.  The information on the sheets helps us  build the capital budget as well as any operating costs.  28 Revenue Summary - All Funds In thousands USD (Includes Transfers In) FY19 FY20 Rev FY21 FY22 FY23 Source Actual Actual CY Budget Y1 Budget Y2 Budget Y1 - CY Change Y2 - Y1 Change Taxes $69,403 $71,065 $73,032 $77,936 $81,719 $4,905 6.7% $3,783 4.9% License Fees Permits 286 264 263 236 236 -27 -10.2% 0 0.0% Intergovernmental 8,066 10,614 9,716 11,924 8,838 2,209 22.7% -3,087 -25.9% Charges for Services 16,597 17,143 15,539 16,046 16,722 506 3.3% 676 4.2% Fines and Penalties 794 655 404 435 435 31 7.7% 0 0.0% Use of Money/Property 2,899 2,737 1,593 1,471 1,605 -121 -7.6% 133 9.1% Other Revenue 4,473 4,380 4,949 3,887 3,898 -1,062 -21.5% 11 0.3% Transfers In/Sources 13,574 16,684 26,150 40,662 15,812 14,511 55.5% -24,849 -61.1% Total Revenue $13,574 $16,684 $105,496 $152,598 $129,265 $47,102 44.6% -$23,332 -15.3% Taxes; 51% License Fees Permits; 0%Intergovernmental; 8% Charges for Services; 10% Fines and Penalties; 0% Use of Money/Property; 1% Other Revenue; 3% Transfers In/Sources; 27% REVENUE FY 2021-22 Taxes; 63% License Fees Permits; 0% Intergovernmental; 7% Charges for Services; 13% Fines and Penalties; 1% Use of Money/Property; 1% Other Revenue; 3% Transfers In/Sources; 12% REVENUE FY 2022-23 29 Expense Summary - All Funds In thousands USD (Includes Transfers Out) FY19 FY20 Rev FY21 FY22 FY23 Function LY3 Actual LY2 Actual CY Budget Y1 Budget Y2 Budget Y1 - CY Change Y2 - Y1 Change General Government $45,325 $44,437 $56,415 $64,196 $42,278 $7,781 13.8% -$21,917 -34.1% Planning 8,128 8,279 9,519 10,182 9,853 663 7.0% -329 -3.2% Engineering 3,740 3,209 3,870 3,929 3,994 59 1.5% 65 1.6% Public Safety-Law Enforcement 15,182 16,031 16,884 17,660 18,525 776 4.6% 865 4.9% Public Safety-Fire & Marine 16,356 17,238 18,309 18,095 18,561 -214 -1.2% 466 2.6% Public Works 12,242 16,063 14,590 16,287 15,465 1,697 11.6% -822 -5.0% Parks & Recreation 7,992 8,076 8,337 9,631 10,074 1,294 15.5% 443 4.6% Long-Term Debt Service 4,248 4,221 4,797 4,796 4,789 -1 0.0% -8 -0.2% Total Expenditures $113,214 $117,554 $132,721 $144,777 $123,539 $12,056 9.1% -$21,238 -14.7% General Government; 44% Planning; 7% Engineering; 3% Public Safety-Law Enforcement; 12% Public Safety-Fire & Marine; 13%Public Works; 11% Parks & Recreation; 7% Long-Term Debt Service; 3% EXPENSES FY 2021-22 General Government; 34%Planning; 8% Engineering; 3% Public Safety-Law Enforcement; 15% Public Safety-Fire & Marine; 15%Public Works; 13% Parks & Recreation; 8% Long-Term Debt Service; 4% EXPENSES FY 2022-23 30 Revenue Summary - General Fund In thousands USD (Includes Transfers In) FY19 FY20 Rev FY21 FY22 FY23 Source Actual Actual CY Budget Y1 Budget Y2 Budget Y1 - CY Change Y2 - Y1 Change Taxes $66,264 $67,988 $69,937 $74,833 $78,599 $4,896 7.0% $3,766 5.0% License Fees Permits 286 264 263 236 236 -27 -10.2% 0 0.0% Intergovernmental 663 781 675 703 714 28 4.2% 10 1.5% Charges for Services 7,383 6,630 6,606 7,198 7,870 592 9.0% 672 9.3% Fines and Penalties 794 655 404 435 435 31 7.7% 0 0.0% Use of Money/Property 1,687 1,559 724 984 1,066 260 35.9% 82 8.4% Other Revenue 1,237 733 1,681 657 662 -1,024 -60.9% 5 0.8% Transfers In/Sources 1,587 2,207 9,455 22,925 2,371 13,470 142.5% -20,554 -89.7% Total Revenue $1,587 $2,207 $80,289 $107,971 $91,954 $27,682 34.5% -$16,018 -14.8% Taxes; 69%License Fees Permits; 0% Intergovernmental; 1% Charges for Services; 7% Fines and Penalties; 0% Use of Money/Property; 1% Other Revenue; 1% Transfers In/Sources; 21% REVENUE FY 2021-22 Taxes; 85% License Fees Permits; 0% Intergovernmental; 1% Charges for Services; 9% Fines and Penalties; 0% Use of Money/Property; 1% Other Revenue; 1% Transfers In/Sources; 3% REVENUE FY 2022-23 31 Expenditure Summary - General Fund In thousands USD (Includes Transfers Out) FY19 FY20 Rev FY21 FY22 FY23 Function LY3 Actual LY2 Actual CY Budget Y1 Budget Y2 Budget Y1 - CY Change Y2 - Y1 Change General Government $29,093 $24,845 $35,781 $47,837 $28,521 $12,056 33.7% -$19,316 -40.4% Planning 6,269 6,411 6,822 7,554 7,685 732 10.7% 131 1.7% Engineering 3,305 2,784 3,178 3,357 3,409 179 5.6% 52 1.5% Public Safety-Law Enforcement 15,033 15,876 16,774 17,550 18,415 776 4.6% 865 4.9% Public Safety-Fire & Marine 16,291 16,781 18,080 17,921 18,386 -159 -0.9% 465 2.6% Public Works 5,361 6,263 6,772 7,284 7,364 511 7.5% 80 1.1% Parks & Recreation 6,838 6,714 6,644 7,970 8,461 1,325 19.9% 491 6.2% Total Expenditures $82,188 $79,674 $94,052 $109,473 $92,241 $15,421 16.4% -$17,232 -15.7% General Government; 44% Planning; 7% Engineering; 3% Public Safety-Law Enforcement; 16% Public Safety-Fire & Marine; 16% Public Works; 7% Parks & Recreation; 7% EXPENDITURES FY 2021-22 General Government; 31% Planning; 8% Engineering; 4% Public Safety-Law Enforcement; 20% Public Safety-Fire & Marine; 20% Public Works; 8% Parks & Recreation; 9% EXPENDITURES FY 2022-23 32 Consolidated Financial ScheduleRevenue Overview - All FundsFY 2021-22By Source(Includes Transfers In)FundTaxes & AssessmentsLicenses Fees & PermitsInter‐GovernmentalCharges for ServicesFines & PenalitiesUse of Money & Property OtherTransfersIn / SourcesTotal RevenuesGENERAL 101 ‐ GENERAL FUND74,832,603 236,000 703,346 7,198,118 435,253 984,154 656,793 22,925,117 107,971,384SPECIAL REVENUE Infrastructure201 ‐ STATE GASOLINE TAXES02,868,8370002,868,837SPECIAL REVENU203 ‐ STATE CAPITAL GRANTS 2,758,32002,758,320SPECIAL REVENU211 ‐ TRANSNET PROGRAM 1,899,000001,899,000SPECIAL REVENU212 ‐ COASTAL ZONE MANAGEMENT561,227002,580 563,807SPECIAL REVENU223 ‐ FEDERAL CAPITAL GRANT39,88203,868,003 3,907,885SPECIAL REVENUE Grants & Housing202 ‐ STATE LAW ENF GRANT100,000100,000SPECIAL REVENU213 ‐ GOVERNMENT EDUCATION ACCESS 326,15600326,156SPECIAL REVENU214 ‐ SOLID WASTE RECYCLING & HHW 960,34800960,348SPECIAL REVENU221 ‐ SENIOR NUTRITION GRANT 76,500 8,250 93,273 178,023SPECIAL REVENU222 ‐ CDBG GRANT 847,397 45,483 892,880SPECIAL REVENU228 ‐ FEDERAL LAW ENF GRANT10,00010,000SPECIAL REVENU229 ‐ RESTRICTED DONATIONS & CONTRIB25,00055,750152,407 233,157SPECIAL REVENU230 ‐ CSA‐17 BENEFIT FEES0227,4340227,434SPECIAL REVENUE Development Impact231 ‐ PARK DEVELOPMENT FEES 197,950 19,0000216,950SPECIAL REVENU232 ‐ PARKLAND ACQUISITION FEES 339,600 33,000 372,60033 Revenue Overview - All FundsFY 2021-22By Source(Includes Transfers In)FundTaxes & AssessmentsLicenses Fees & PermitsInter‐GovernmentalCharges for ServicesFines & PenalitiesUse of Money & Property OtherTransfersIn / SourcesTotal RevenuesSPECIAL REVENU233 ‐ TRAFFIC MITIGATION FEES0100,000 18,641 1,641 120,282SPECIAL REVENU234 ‐ REGIONAL TRAFFIC MITIG FEE148,5407,379155,919SPECIAL REVENU235 ‐ OPEN SPACE ACQUISITION FEES 21,900 2,000023,900SPECIAL REVENU236 ‐ RECREATIONAL TRAILS FEES8,4008009,200SPECIAL REVENU237 ‐ COMMUNITY FACILITIES FEES 28,550028,550SPECIAL REVENU238 ‐ FIRE MITIGATION FEES 49,986049,986SPECIAL REVENU239 ‐ FLOOD CONTROL MITIGATION FEES 80,000 731080,731SPECIAL REVENU251 ‐ IN LIEU FEES CURB GUTTER SIDEW024 24SPECIAL REVENU252 ‐ IN LIEU FEES UNDERGROUND UTIL001,197 404,106 405,303SPECIAL REVENU253 ‐ IN LIEU FEES AFFORDABLE HOUSIN05,00005,000SPECIAL REVENUE Municipal Improvement Districts291 ‐ VILLANITAS ROAD MID 17,761 4,671022,432SPECIAL REVENU292 ‐ CERRO STREET MID 64,700 11,022075,722SPECIAL REVENU293 ‐ VILLAGE PARK MID 32,700 1,7120034,412SPECIAL REVENU294 ‐ WIRO PARK MID 11,001 170 17,000 28,171SPECIAL REVENU295 ‐ ENCINITAS LLD1,490,151056,266 20,00001,566,417SPECIAL REVENU297 ‐ ENC RANCH LLD 600,000 33,030 2,000 21,141 656,171DEBT SERVICE 301 ‐ DEBT SERVICE FUND0183,556 183,556DEBT SERVICE 302 ‐ ENC PUBLIC FINANCE AUTHORITY003,538,051 3,538,051CAPITAL PROJECTS 403 ‐ FACILITIES CAPITAL MAINTENANCE1,100,000 1,100,000ENTERPRISE511 ‐ CSD OPERATIONS05,031,75869,200005,100,95834 Revenue Overview - All FundsFY 2021-22By Source(Includes Transfers In)FundTaxes & AssessmentsLicenses Fees & PermitsInter‐GovernmentalCharges for ServicesFines & PenalitiesUse of Money & Property OtherTransfersIn / SourcesTotal RevenuesENTERPRISE512 ‐ CSD CAPITAL REPLACEMENT3,045,000 3,045,000ENTERPRISE513 ‐ CSD CAPITAL EXPANSION100,000100,000ENTERPRISE521 ‐ ESD OPERATIONS2,749,59938,001002,787,600ENTERPRISE522 ‐ ESD CAPITAL REPLACEMENT02,218,536 2,218,536ENTERPRISE523 ‐ ESD CAPITALEXPANSION50,000050,000ENTERPRISE 551 ‐ SECTION 8 HOUSING ADMIN384,9530049,371 434,324ENTERPRISE 552 ‐ SECTION 8 HOUSING HAP1,250,851001,250,851ENTERPRISE 561 ‐ PAC PINES AFFORDABLE HOUSING0113,000 123,600 21,549 258,149INTERNAL SERVICE 601 ‐ SELF INSURANCE091,4088,500 1,143,000 1,997,793 3,240,701INTERNAL SERV611 ‐ WASTEWATER SUPPORT0972,316 972,316INTERNAL SERV621 ‐ FLEET MAINTENANCE571,830 571,830INTERNAL SERV622 ‐ VEHICLE REPLACEMENT10,000 327,000 337,000INTERNAL SERV623 ‐ MACH EQUIPMENT REPLACEMENT10,000 250,000 260,000INTERNAL SERV624 ‐ FIRE APPARATUS REPLACEMENT0400,000 400,000#N/AGrand Total 77,936,299 236,000 11,924,434 16,045,809 435,253 1,471,498 3,886,973 40,661,607 152,597,873#N/A35 Consolidated Financial ScheduleRevenue Overview - All FundsFY 2022-23By Source(Includes Transfers In)FundTaxes & AssessmentsLicenses Fees & PermitsInter‐GovernmentalCharges for ServicesFines & PenalitiesUse of Money & Property OtherTransfersIn / SourcesTotal RevenuesGENERAL 101 ‐ GENERAL FUND78,598,880 236,000 713,726 7,870,400 435,253 1,066,445 661,793 2,371,181 91,953,678SPECIAL REVENUE Infrastructure201 ‐ STATE GASOLINE TAXES02,926,0640002,926,064SPECIAL REVENU203 ‐ STATE CAPITAL GRANTS 165,0000165,000SPECIAL REVENU211 ‐ TRANSNET PROGRAM 1,846,000001,846,000SPECIAL REVENU212 ‐ COASTAL ZONE MANAGEMENT578,064000578,064SPECIAL REVENU223 ‐ FEDERAL CAPITAL GRANT39,8820039,882SPECIAL REVENUE Grants & Housing202 ‐ STATE LAW ENF GRANT100,0000100,000SPECIAL REVENU213 ‐ GOVERNMENT EDUCATION ACCESS 326,15600326,156SPECIAL REVENU214 ‐ SOLID WASTE RECYCLING & HHW 960,348000960,348SPECIAL REVENU221 ‐ SENIOR NUTRITION GRANT 69,700 17,000 93,273 179,973SPECIAL REVENU222 ‐ CDBG GRANT 321,390 58,133 379,523SPECIAL REVENU228 ‐ FEDERAL LAW ENF GRANT10,00010,000SPECIAL REVENU229 ‐ RESTRICTED DONATIONS & CONTRIB25,000101,165140,000 266,165SPECIAL REVENU230 ‐ CSA‐17 BENEFIT FEES0233,4170233,417SPECIAL REVENUE Development Impact231 ‐ PARK DEVELOPMENT FEES 197,950 19,0000216,950SPECIAL REVENU232 ‐ PARKLAND ACQUISITION FEES 339,600 33,000 372,60036 Revenue Overview - All FundsFY 2022-23By Source(Includes Transfers In)FundTaxes & AssessmentsLicenses Fees & PermitsInter‐GovernmentalCharges for ServicesFines & PenalitiesUse of Money & Property OtherTransfersIn / SourcesTotal RevenuesSPECIAL REVENU233 ‐ TRAFFIC MITIGATION FEES0100,000 18,8280118,828SPECIAL REVENU234 ‐ REGIONAL TRAFFIC MITIG FEE148,5407,453155,993SPECIAL REVENU235 ‐ OPEN SPACE ACQUISITION FEES 21,900 2,000023,900SPECIAL REVENU236 ‐ RECREATIONAL TRAILS FEES 8,400 800 9,200SPECIAL REVENU237 ‐ COMMUNITY FACILITIES FEES 28,550028,550SPECIAL REVENU238 ‐ FIRE MITIGATION FEES 49,986049,986SPECIAL REVENU239 ‐ FLOOD CONTROL MITIGATION FEES 80,000 731080,731SPECIAL REVENU251 ‐ IN LIEU FEES CURB GUTTER SIDEW024 24SPECIAL REVENU252 ‐ IN LIEU FEES UNDERGROUND UTIL001,18501,185SPECIAL REVENU253 ‐ IN LIEU FEES AFFORDABLE HOUSIN05,00005,000SPECIAL REVENUE Municipal Improvement Districts291 ‐ VILLANITAS ROAD MID 17,761 4,671022,432SPECIAL REVENU292 ‐ CERRO STREET MID 64,700 11,022075,722SPECIAL REVENU293 ‐ VILLAGE PARK MID 32,700 1,7120034,412SPECIAL REVENU294 ‐ WIRO PARK MID 11,001 170 17,000 28,171SPECIAL REVENU295 ‐ ENCINITAS LLD1,490,151056,716 20,00001,566,867SPECIAL REVENU297 ‐ ENC RANCH LLD 600,000 33,030 2,0000635,030DEBT SERVICE 301 ‐ DEBT SERVICE FUND0183,557 183,557DEBT SERVICE 302 ‐ ENC PUBLIC FINANCE AUTHORITY003,530,102 3,530,102CAPITAL PROJECTS 403 ‐ FACILITIES CAPITAL MAINTENANCE1,100,000 1,100,000ENTERPRISE511 ‐ CSD OPERATIONS05,031,758 69,200005,100,95837 Revenue Overview - All FundsFY 2022-23By Source(Includes Transfers In)FundTaxes & AssessmentsLicenses Fees & PermitsInter‐GovernmentalCharges for ServicesFines & PenalitiesUse of Money & Property OtherTransfersIn / SourcesTotal RevenuesENTERPRISE512 ‐ CSD CAPITAL REPLACEMENT3,045,000 3,045,000ENTERPRISE513 ‐ CSD CAPITAL EXPANSION100,000100,000ENTERPRISE521 ‐ ESD OPERATIONS2,749,59938,001002,787,600ENTERPRISE522 ‐ ESD CAPITAL REPLACEMENT02,218,536 2,218,536ENTERPRISE523 ‐ ESD CAPITALEXPANSION50,000050,000ENTERPRISE 551 ‐ SECTION 8 HOUSING ADMIN384,9530051,954 436,907ENTERPRISE 552 ‐ SECTION 8 HOUSING HAP1,275,868001,275,868ENTERPRISE 561 ‐ PAC PINES AFFORDABLE HOUSING0113,000 123,600 28,593 265,193INTERNAL SERVICE 601 ‐ SELF INSURANCE095,0644,844 1,143,000 1,997,793 3,240,701INTERNAL SERV611 ‐ WASTEWATER SUPPORT0972,316 972,316INTERNAL SERV621 ‐ FLEET MAINTENANCE571,830 571,830INTERNAL SERV622 ‐ VEHICLE REPLACEMENT10,000 327,000 337,000INTERNAL SERV623 ‐ MACH EQUIPMENT REPLACEMENT10,000 250,000 260,000INTERNAL SERV624 ‐ FIRE APPARATUS REPLACEMENT0400,000 400,000#N/AGrand Total 81,719,413 236,000 8,837,931 16,721,747 435,253 1,604,997 3,897,956 15,812,122 129,265,41938 Consolidated Financial ScheduleExpenditure Overview - All FundsFY 2021-22By Department(Includes Transfers Out & Capital Outlay)GENERAL GOVERNMENTPLANNING ENGINEERING PUBLIC SAFETY PUBLIC WORKS PARKS & REC INTEREST YEAR 1FundCity Council City Manager City Clerk FinanceNon‐DepartmentalDev Svcs PlanningDev Svcs EngineeringLaw EnforcementFire &Marine Safety Public WorksParks Recreation & Cultural ArtsLong‐Term Debt ServiceTotalExpensesGENERAL 101 ‐ GENERAL FUND1,495,014 6,075,861 472,813 2,304,090 37,489,075 7,553,760 3,357,210 17,550,322 17,921,004 7,283,518 7,969,871109,472,538SPECIAL REVENUE Infrastructure201 ‐ STATE GASOLINE TAXES2,852,2082,852,208SPECIAL REVENU203 ‐ STATE CAPITAL GRANTS2,758,32002,758,320SPECIAL REVENU211 ‐ TRANSNET PROGRAM1,775,0001,775,000SPECIAL REVENU212 ‐ COASTAL ZONE MANAGEMENT 267,886 160,000427,886SPECIAL REVENU223 ‐ FEDERAL CAPITAL GRANT039,882039,882SPECIAL REVENUE Grants & Housing202 ‐ STATE LAW ENF GRANT100,000 100,000SPECIAL REVENU213 ‐ GOVERNMENT EDUCATION ACCESS 119,801 191,667311,468SPECIAL REVENU214 ‐ SOLID WASTE RECYCLING & HHW0732,053 732,053SPECIAL REVENU221 ‐ SENIOR NUTRITION GRANT243,440 243,440SPECIAL REVENU222 ‐ CDBG GRANT235,181 695,026930,207SPECIAL REVENU228 ‐ FEDERAL LAW ENF GRANT10,000 10,000SPECIAL REVENU229 ‐ RESTRICTED DONATIONS & CONTRIB0000 0228,975228,975SPECIAL REVENU230 ‐ CSA‐17 BENEFIT FEES16,700 174,085 190,785SPECIAL REVENUE Development Impact231 ‐ PARK DEVELOPMENT FEES00SPECIAL REVENU232 ‐ PARKLAND ACQUISITION FEES00SPECIAL REVENU233 ‐ TRAFFIC MITIGATION FEES431,583431,583SPECIAL REVENU234 ‐ REGIONAL TRAFFIC MITIG FEE 300,000300,000SPECIAL REVENU235 ‐ OPEN SPACE ACQUISITION FEES00SPECIAL REVENU236 ‐ RECREATIONAL TRAILS FEES00SPECIAL REVENU237 ‐ COMMUNITY FACILITIES FEES 19,98519,985SPECIAL REVENU238 ‐ FIRE MITIGATION FEES55,00055,000SPECIAL REVENU239 ‐ FLOOD CONTROL MITIGATION FEES00SPECIAL REVENU252 ‐ IN LIEU FEES UNDERGROUND UTIL00SPECIAL REVENU253 ‐ IN LIEU FEES AFFORDABLE HOUSIN00039 Expenditure Overview - All FundsFY 2021-22By Department(Includes Transfers Out & Capital Outlay)GENERAL GOVERNMENTPLANNING ENGINEERING PUBLIC SAFETY PUBLIC WORKS PARKS & REC INTEREST YEAR 1FundCity Council City Manager City Clerk FinanceNon‐DepartmentalDev Svcs PlanningDev Svcs EngineeringLaw EnforcementFire &Marine Safety Public WorksParks Recreation & Cultural ArtsLong‐Term Debt ServiceTotalExpensesSPECIAL REVENUE Municipal Improvement Districts291 ‐ VILLANITAS ROAD MID31,233 31,233SPECIAL REVENU292 ‐ CERRO STREET MID39,203 39,203SPECIAL REVENU293 ‐ VILLAGE PARK MID67,448 67,448SPECIAL REVENU294 ‐ WIRO PARK MID28,857 28,857SPECIAL REVENU295 ‐ ENCINITAS LLD50,000 516,998 558,951 492,630 1,618,579SPECIAL REVENU297 ‐ ENC RANCH LLD054,992 42,884 529,454 627,330DEBT SERVICE 301 ‐ DEBT SERVICE FUND183,556 183,556DEBT SERVICE 302 ‐ ENC PUBLIC FINANCE AUTHORITY03,538,051 3,538,051ENTERPRISE511 ‐ CSD OPERATIONS1,000,000 3,322,024 749,602 5,071,626ENTERPRISE512 ‐ CSD CAPITAL REPLACEMENT00ENTERPRISE521 ‐ ESD OPERATIONS1,840,8761,764,3893,605,265ENTERPRISE523 ‐ ESD CAPITALEXPANSION00ENTERPRISE 551 ‐ SECTION 8 HOUSING ADMIN419,920419,920ENTERPRISE522 ‐ ESD CAPITAL REPLACEMENT00ENTERPRISE 552 ‐ SECTION 8 HOUSING HAP01,360,8511,360,851ENTERPRISE 561 ‐ PAC PINES AFFORDABLE HOUSING15,172 152,50699,879 267,557INTERNAL SERVICE 601 ‐ SELF INSURANCE3,082,4943,082,494INTERNAL SERV611 ‐ WASTEWATER SUPPORT147,000 953,016 1,100,016INTERNAL SERV621 ‐ FLEET MAINTENANCE614,879614,879INTERNAL SERV622 ‐ VEHICLE REPLACEMENT200,000 334,284 534,284INTERNAL SERV623 ‐ MACH EQUIPMENT REPLACEMENT 300,000 421,000 721,000INTERNAL SERV624 ‐ FIRE APPARATUS REPLACEMENT500,000260,000225,061 985,061Grand Total1,614,815 9,426,241 472,813 2,304,090 50,377,649 10,182,063 3,929,200 17,660,322 18,095,089 16,286,998 9,631,111 4,796,149 144,776,54040 Consolidated Financial ScheduleExpenditure Overview - All FundsFY 2022-23By Department(Includes Transfers Out & Capital Outlay)GENERAL GOVERNMENTPLANNING ENGINEERING PUBLIC SAFETY PUBLIC WORKS PARKS & REC INTEREST YEAR 2FundCity Council City Manager City Clerk FinanceNon‐DepartmentalDev SvcsPlanningDev Svcs EngineeringLaw EnforcementFire &Marine Safety Public WorksParks Recreation & Cultural ArtsLong‐Term Debt ServiceTotalExpensesGENERAL 101 ‐ GENERAL FUND1,337,178 5,949,475 693,931 2,302,011 18,238,498 7,684,793 3,408,929 18,415,431 18,385,895 7,363,872 8,460,78292,240,795SPECIAL REVENUE Infrastructure201 ‐ STATE GASOLINE TAXES2,888,1872,888,187SPECIAL REVENU203 ‐ STATE CAPITAL GRANTS165,0000165,000SPECIAL REVENU211 ‐ TRANSNET PROGRAM1,846,0001,846,000SPECIAL REVENU212 ‐ COASTAL ZONE MANAGEMENT 250,021 160,000410,021SPECIAL REVENU223 ‐ FEDERAL CAPITAL GRANT00 0 0SPECIAL REVENUE Grants & Housing202 ‐ STATE LAW ENF GRANT100,000 100,000SPECIAL REVENU213 ‐ GOVERNMENT EDUCATION ACCESS 119,801 179,716299,517SPECIAL REVENU214 ‐ SOLID WASTE RECYCLING & HHW00748,238 748,238SPECIAL REVENU221 ‐ SENIOR NUTRITION GRANT155,731 155,731SPECIAL REVENU222 ‐ CDBG GRANT200,000 223,844423,844SPECIAL REVENU228 ‐ FEDERAL LAW ENF GRANT10,000 10,000SPECIAL REVENU229 ‐ RESTRICTED DONATIONS & CONTRIB0000 0266,165266,165SPECIAL REVENU230 ‐ CSA‐17 BENEFIT FEES0175,085 175,085SPECIAL REVENUE Development Impact231 ‐ PARK DEVELOPMENT FEES00SPECIAL REVENU232 ‐ PARKLAND ACQUISITION FEES00SPECIAL REVENU233 ‐ TRAFFIC MITIGATION FEES100,000100,000SPECIAL REVENU234 ‐ REGIONAL TRAFFIC MITIG FEE 300,000300,000SPECIAL REVENU235 ‐ OPEN SPACE ACQUISITION FEES00SPECIAL REVENU236 ‐ RECREATIONAL TRAILS FEES00SPECIAL REVENU237 ‐ COMMUNITY FACILITIES FEES 19,98519,985SPECIAL REVENU238 ‐ FIRE MITIGATION FEES55,00055,000SPECIAL REVENU239 ‐ FLOOD CONTROL MITIGATION FEES00SPECIAL REVENU252 ‐ IN LIEU FEES UNDERGROUND UTIL00SPECIAL REVENU253 ‐ IN LIEU FEES AFFORDABLE HOUSIN00041 Expenditure Overview - All FundsFY 2022-23By Department(Includes Transfers Out & Capital Outlay)GENERAL GOVERNMENTPLANNING ENGINEERING PUBLIC SAFETY PUBLIC WORKS PARKS & REC INTEREST YEAR 2FundCity Council City Manager City Clerk FinanceNon‐DepartmentalDev SvcsPlanningDev Svcs EngineeringLaw EnforcementFire &Marine Safety Public WorksParks Recreation & Cultural ArtsLong‐Term Debt ServiceTotalExpensesSPECIAL REVENUE Municipal Improvement Districts291 ‐ VILLANITAS ROAD MID31,542 31,542SPECIAL REVENU292 ‐ CERRO STREET MID40,182 40,182SPECIAL REVENU293 ‐ VILLAGE PARK MID67,465 67,465SPECIAL REVENU294 ‐ WIRO PARK MID29,234 29,234SPECIAL REVENU295 ‐ ENCINITAS LLD50,000 530,302 562,662 488,655 1,631,619SPECIAL REVENU297 ‐ ENC RANCH LLD054,639 43,370 534,241 632,250DEBT SERVICE 301 ‐ DEBT SERVICE FUND0183,557 183,557DEBT SERVICE 302 ‐ ENC PUBLIC FINANCE AUTHORITY03,530,102 3,530,102ENTERPRISE511 ‐ CSD OPERATIONS1,000,000 3,145,539 749,990 4,895,529ENTERPRISE512 ‐ CSD CAPITAL REPLACEMENT00ENTERPRISE521 ‐ ESD OPERATIONS2,165,4881,665,7383,831,226ENTERPRISE522 ‐ ESD CAPITAL REPLACEMENT00ENTERPRISE523 ‐ ESD CAPITALEXPANSION00ENTERPRISE 551 ‐ SECTION 8 HOUSING ADMIN425,672425,672ENTERPRISE 552 ‐ SECTION 8 HOUSING HAP01,360,8511,360,851ENTERPRISE 561 ‐ PAC PINES AFFORDABLE HOUSING52,964 157,64799,879 310,490INTERNAL SERVICE 601 ‐ SELF INSURANCE3,058,1683,058,168INTERNAL SERV611 ‐ WASTEWATER SUPPORT147,000 924,269 1,071,269INTERNAL SERV621 ‐ FLEET MAINTENANCE598,202598,202INTERNAL SERV622 ‐ VEHICLE REPLACEMENT200,000 338,000 538,000INTERNAL SERV623 ‐ MACH EQUIPMENT REPLACEMENT 300,000 75,000 375,000INTERNAL SERV624 ‐ FIRE APPARATUS REPLACEMENT500,0000225,061 725,061Grand Total1,456,979 9,257,664 693,931 2,302,011 28,567,838 9,852,807 3,993,870 18,525,431 18,560,980 15,464,890 10,073,997 4,788,589 123,538,98742 Consolidated Five-YearRevenue Summary - All FundsBy Source (Includes Transfers In) Actual Actual Rev Budget Proposed Proposed Fund Type Fund / Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2022‐23 GENERAL 101 ‐ GENERAL FUND 79,901,526 80,816,934 89,744,013 107,971,384 91,953,678 #N/A 31 ‐ TAXES 66,263,559 67,987,817 69,936,545 74,832,603 78,598,880 #N/A 32 ‐ LICENSE FEE/PERMITS 286,224 263,518 262,680 236,000 236,000 #N/A 33 ‐ INTERGOVERNMENTAL 663,029 780,808 674,947 703,346 713,726 #N/A 34 ‐ CHARGES FOR SERVICES 7,382,916 6,629,819 6,606,063 7,198,118 7,870,400 #N/A 35 ‐ FINES AND PENALTIES 794,237 655,032 404,153 435,253 435,253 #N/A 36 ‐ USE ‐ MONEY/PROPERTY 1,687,367 1,559,462 724,166 984,154 1,066,445 #N/A 37 ‐ OTHER REVENUE 1,237,124 733,182 1,680,565 656,793 661,793 #N/A 39 ‐ TRANSFERS IN/SOURCES 1,587,071 2,207,296 9,454,894 22,925,117 2,371,181 SPECIAL  REVENUE  Infrastructure 201 ‐ STATE GASOLINE TAXES 2,605,229 2,619,785 3,085,898 2,868,837 2,926,064 #N/A 31 ‐ TAXES 12,322 12,868 000 #N/A 33 ‐ INTERGOVERNMENTAL 2,446,271 2,564,904 3,085,898 2,868,837 2,926,064 #N/A 36 ‐ USE ‐ MONEY/PROPERTY 37,241 42,013 000 #N/A 37 ‐ OTHER REVENUE 00000 #N/A 39 ‐ TRANSFERS IN/SOURCES 109,395 0000 SPECIAL REVENU 203 ‐ STATE CAPITAL GRANTS 1,738,025 1,005,854 500,000 2,758,320 165,000 #N/A 33 ‐ INTERGOVERNMENTAL 1,738,025 855,409 500,000 2,758,320 165,000 #N/A 39 ‐ TRANSFERS IN/SOURCES 0 150,445 000 SPECIAL REVENU 211 ‐ TRANSNET PROGRAM 781,604 2,807,088 1,715,226 1,899,000 1,846,000 #N/A 33 ‐ INTERGOVERNMENTAL 775,013 2,796,301 1,715,226 1,899,000 1,846,000 #N/A 36 ‐ USE ‐ MONEY/PROPERTY 6,591 10,733 000 #N/A 39 ‐ TRANSFERS IN/SOURCES 0 54 000 SPECIAL REVENU 212 ‐ COASTAL ZONE MANAGEMENT 570,481 488,679 547,461 563,807 578,064 #N/A 31 ‐ TAXES 555,154 476,612 544,881 561,227 578,064 #N/A 33 ‐ INTERGOVERNMENTAL 00000 #N/A 36 ‐ USE ‐ MONEY/PROPERTY 15,327 12,067 000 #N/A 39 ‐ TRANSFERS IN/SOURCES 002,580 2,580 0 SPECIAL REVENU 223 ‐ FEDERAL CAPITAL GRANT 678,632 1,250,382 4,675,667 3,907,885 39,882 #N/A 33 ‐ INTERGOVERNMENTAL 639,714 1,226,367 805,971 39,882 39,882 #N/A 36 ‐ USE ‐ MONEY/PROPERTY 00000 #N/A 39 ‐ TRANSFERS IN/SOURCES 38,918 24,015 3,869,696 3,868,003 0 43 Consolidated Five-YearRevenue Summary - All FundsBy Source (Includes Transfers In) Actual Actual Rev Budget Proposed Proposed Fund Type Fund / Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2022‐23 SPECIAL  REVENUE  Grants &  Housing 202 ‐ STATE LAW ENF GRANT 148,747 155,948 100,000 100,000 100,000 #N/A 33 ‐ INTERGOVERNMENTAL 148,747 155,948 100,000 100,000 100,000 #N/A 36 ‐ USE ‐ MONEY/PROPERTY 0 SPECIAL REVENU 213 ‐ GOVERNMENT EDUCATION ACCESS 401,252 385,117 347,325 326,156 326,156 #N/A 31 ‐ TAXES 372,172 355,522 347,325 326,156 326,156 #N/A 33 ‐ INTERGOVERNMENTAL 00000 #N/A 36 ‐ USE ‐ MONEY/PROPERTY 29,080 29,595 000 SPECIAL REVENU 214 ‐ SOLID WASTE RECYCLING & HHW 0 366,727 359,800 960,348 960,348 #N/A 33 ‐ INTERGOVERNMENTAL 0 366,727 359,800 960,348 960,348 #N/A 36 ‐ USE ‐ MONEY/PROPERTY 0 #N/A 37 ‐ OTHER REVENUE 00000 #N/A 39 ‐ TRANSFERS IN/SOURCES 00000 SPECIAL REVENU 221 ‐ SENIOR NUTRITION GRANT 132,426 154,272 280,131 178,023 179,973 #N/A 33 ‐ INTERGOVERNMENTAL 60,720 84,709 103,816 76,500 69,700 #N/A 36 ‐ USE ‐ MONEY/PROPERTY 16,651 12,970 12,000 8,250 17,000 #N/A 39 ‐ TRANSFERS IN/SOURCES 55,055 56,593 164,315 93,273 93,273 SPECIAL REVENU 222 ‐ CDBG GRANT 272,860 450,957 827,356 892,880 379,523 #N/A 33 ‐ INTERGOVERNMENTAL 249,078 377,282 792,788 847,397 321,390 #N/A 39 ‐ TRANSFERS IN/SOURCES 23,782 73,675 34,568 45,483 58,133 SPECIAL REVENU 227 ‐ HOME ENTITLEMENT PROGRAM 4,154 0000 #N/A 33 ‐ INTERGOVERNMENTAL 00000 #N/A 36 ‐ USE ‐ MONEY/PROPERTY 00000 #N/A 39 ‐ TRANSFERS IN/SOURCES 4,154 0000 SPECIAL REVENU 228 ‐ FEDERAL LAW ENF GRANT 0010,000 10,000 10,000 #N/A 33 ‐ INTERGOVERNMENTAL 0010,000 10,000 10,000 SPECIAL REVENU 229 ‐ RESTRICTED DONATIONS & CONTRIB 261,214 246,165 273,800 233,157 266,165 #N/A 33 ‐ INTERGOVERNMENTAL 40,000 0 16,450 25,000 25,000 #N/A 36 ‐ USE ‐ MONEY/PROPERTY 146,214 106,165 117,350 55,750 101,165 #N/A 39 ‐ TRANSFERS IN/SOURCES 75,000 140,000 140,000 152,407 140,000 SPECIAL REVENU 230 ‐ CSA‐17 BENEFIT FEES 100,713 528,118 221,633 227,434 233,417 #N/A 36 ‐ USE ‐ MONEY/PROPERTY 4,055 2,643 000 #N/A 37 ‐ OTHER REVENUE 96,658 525,475 221,633 227,434 233,417 #N/A 39 ‐ TRANSFERS IN/SOURCES 00000 44 Consolidated Five-YearRevenue Summary - All FundsBy Source (Includes Transfers In) Actual Actual Rev Budget Proposed Proposed Fund Type Fund / Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2022‐23 SPECIAL  REVENUE  Development  Impact 231 ‐ PARK DEVELOPMENT FEES 324,141 259,591 190,969 216,950 216,950 #N/A 34 ‐ CHARGES FOR SERVICES 298,338 229,636 178,969 197,950 197,950 #N/A 36 ‐ USE ‐ MONEY/PROPERTY 25,803 29,955 12,000 19,000 19,000 #N/A 39 ‐ TRANSFERS IN/SOURCES 00000 SPECIAL REVENU 232 ‐ PARKLAND ACQUISITION FEES 530,396 446,490 335,485 372,600 372,600 #N/A 34 ‐ CHARGES FOR SERVICES 476,623 390,641 302,485 339,600 339,600 #N/A 36 ‐ USE ‐ MONEY/PROPERTY 53,773 55,849 33,000 33,000 33,000 SPECIAL REVENU 233 ‐ TRAFFIC MITIGATION FEES 381,846 1,145,349 517,851 120,282 118,828 #N/A 33 ‐ INTERGOVERNMENTAL 00000 #N/A 34 ‐ CHARGES FOR SERVICES 288,643 1,078,062 498,117 100,000 100,000 #N/A 36 ‐ USE ‐ MONEY/PROPERTY 53,637 67,287 18,093 18,641 18,828 #N/A 39 ‐ TRANSFERS IN/SOURCES 39,567 0 1,641 1,641 0 SPECIAL REVENU 234 ‐ REGIONAL TRAFFIC MITIG FEE 177,696 180,119 98,702 155,919 155,993 #N/A 34 ‐ CHARGES FOR SERVICES 151,651 157,055 91,540 148,540 148,540 #N/A 36 ‐ USE ‐ MONEY/PROPERTY 26,045 23,064 7,162 7,379 7,453 SPECIAL REVENU 235 ‐ OPEN SPACE ACQUISITION FEES 548,219 45,875 21,830 23,900 23,900 #N/A 34 ‐ CHARGES FOR SERVICES 32,382 25,407 19,830 21,900 21,900 #N/A 36 ‐ USE ‐ MONEY/PROPERTY 15,837 20,468 2,000 2,000 2,000 #N/A 39 ‐ TRANSFERS IN/SOURCES 500,000 0000 SPECIAL REVENU 236 ‐ RECREATIONAL TRAILS FEES 13,708 11,120 6,380 9,200 9,200 #N/A 34 ‐ CHARGES FOR SERVICES 12,494 9,744 5,880 8,400 8,400 #N/A 36 ‐ USE ‐ MONEY/PROPERTY 1,214 1,376 500 800 800 SPECIAL REVENU 237 ‐ COMMUNITY FACILITIES FEES 43,463 33,302 19,985 28,550 28,550 #N/A 34 ‐ CHARGES FOR SERVICES 43,463 33,302 19,985 28,550 28,550 #N/A 36 ‐ USE ‐ MONEY/PROPERTY 00000 SPECIAL REVENU 238 ‐ FIRE MITIGATION FEES 76,620 222,837 55,000 49,986 49,986 #N/A 34 ‐ CHARGES FOR SERVICES 76,620 222,837 55,000 49,986 49,986 #N/A 36 ‐ USE ‐ MONEY/PROPERTY 00000 SPECIAL REVENU 239 ‐ FLOOD CONTROL MITIGATION FEES 113,577 106,180 42,731 80,731 80,731 #N/A 34 ‐ CHARGES FOR SERVICES 104,915 95,270 42,000 80,000 80,000 #N/A 36 ‐ USE ‐ MONEY/PROPERTY 8,662 9,161 731 731 731 #N/A 39 ‐ TRANSFERS IN/SOURCES 0 1,750 000 SPECIAL REVENU 251 ‐ IN LIEU FEES CURB GUTTER SIDEW 235 6,887 24 24 24 #N/A 34 ‐ CHARGES FOR SERVICES 0 6,621 000 #N/A 36 ‐ USE ‐ MONEY/PROPERTY 235 266 24 24 24 45 Consolidated Five-YearRevenue Summary - All FundsBy Source (Includes Transfers In) Actual Actual Rev Budget Proposed Proposed Fund Type Fund / Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2022‐23 SPECIAL REVENU 252 ‐ IN LIEU FEES UNDERGROUND UTIL 18,366 18,151 405,291 405,303 1,185 #N/A 33 ‐ INTERGOVERNMENTAL 00000 #N/A 34 ‐ CHARGES FOR SERVICES 00000 #N/A 36 ‐ USE ‐ MONEY/PROPERTY 18,366 18,151 1,185 1,197 1,185 #N/A 39 ‐ TRANSFERS IN/SOURCES 00404,106 404,106 0 SPECIAL REVENU 253 ‐ IN LIEU FEES AFFORDABLE HOUSIN 40,607 27,403 5,000 5,000 5,000 #N/A 34 ‐ CHARGES FOR SERVICES 00000 #N/A 36 ‐ USE ‐ MONEY/PROPERTY 40,607 27,403 5,000 5,000 5,000 #N/A 37 ‐ OTHER REVENUE 00000 SPECIAL  REVENUE  Municipal  Improvement  Districts 291 ‐ VILLANITAS ROAD MID 20,021 20,818 23,000 22,432 22,432 #N/A 31 ‐ TAXES 15,619 16,579 20,996 17,761 17,761 #N/A 36 ‐ USE ‐ MONEY/PROPERTY 4,402 4,219 2,004 4,671 4,671 #N/A 39 ‐ TRANSFERS IN/SOURCES 0 20 000 SPECIAL REVENU 292 ‐ CERRO STREET MID 64,900 68,685 70,000 75,722 75,722 #N/A 31 ‐ TAXES 57,181 60,400 66,638 64,700 64,700 #N/A 36 ‐ USE ‐ MONEY/PROPERTY 7,719 8,246 3,362 11,022 11,022 #N/A 39 ‐ TRANSFERS IN/SOURCES 0 40 000 SPECIAL REVENU 293 ‐ VILLAGE PARK MID 35,686 36,185 33,125 34,412 34,412 #N/A 31 ‐ TAXES 32,551 32,734 32,700 32,700 32,700 #N/A 36 ‐ USE ‐ MONEY/PROPERTY 3,135 3,392 425 1,712 1,712 #N/A 37 ‐ OTHER REVENUE 00000 #N/A 39 ‐ TRANSFERS IN/SOURCES 0 60 000 SPECIAL REVENU 294 ‐ WIRO PARK MID 25,235 27,291 27,010 28,171 28,171 #N/A 31 ‐ TAXES 11,001 11,001 11,000 11,001 11,001 #N/A 36 ‐ USE ‐ MONEY/PROPERTY 234 271 10 170 170 #N/A 39 ‐ TRANSFERS IN/SOURCES 14,000 16,020 16,000 17,000 17,000 SPECIAL REVENU 295 ‐ ENCINITAS LLD 1,725,411 1,568,533 1,518,950 1,566,417 1,566,867 #N/A 31 ‐ TAXES 1,492,311 1,491,780 1,451,700 1,490,151 1,490,151 #N/A 35 ‐ FINES AND PENALTIES 00000 #N/A 36 ‐ USE ‐ MONEY/PROPERTY 73,497 77,959 47,250 56,266 56,716 #N/A 37 ‐ OTHER REVENUE 19,327 ‐2,061 20,000 20,000 20,000 #N/A 39 ‐ TRANSFERS IN/SOURCES 140,276 855 000 46 Consolidated Five-YearRevenue Summary - All FundsBy Source (Includes Transfers In) Actual Actual Rev Budget Proposed Proposed Fund Type Fund / Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2022‐23 SPECIAL REVENU 297 ‐ ENC RANCH LLD 607,990 649,977 651,341 656,171 635,030 #N/A 31 ‐ TAXES 591,544 619,248 620,000 600,000 600,000 #N/A 36 ‐ USE ‐ MONEY/PROPERTY 28,734 29,997 8,200 33,030 33,030 #N/A 37 ‐ OTHER REVENUE ‐12,289 75 2,000 2,000 2,000 #N/A 39 ‐ TRANSFERS IN/SOURCES 0 657 21,141 21,141 0 DEBT SERVICE 301 ‐ DEBT SERVICE FUND 183,645 183,557 183,983 183,556 183,557 #N/A 36 ‐ USE ‐ MONEY/PROPERTY 00000 #N/A 39 ‐ TRANSFERS IN/SOURCES 183,645 183,557 183,983 183,556 183,557 DEBT SERVICE 302 ‐ ENC PUBLIC FINANCE AUTHORITY 3,540,466 3,535,667 3,539,286 3,538,051 3,530,102 #N/A 36 ‐ USE ‐ MONEY/PROPERTY 1,707 613 1,000 00 #N/A 37 ‐ OTHER REVENUE 00000 #N/A 39 ‐ TRANSFERS IN/SOURCES 3,538,759 3,535,054 3,538,286 3,538,051 3,530,102 CAPITAL  PROJECTS 403 ‐ FACILITIES CAPITAL MAINTENANCE 1,000,000 1,180,000 1,101,533 1,100,000 1,100,000 #N/A 39 ‐ TRANSFERS IN/SOURCES 1,000,000 1,180,000 1,101,533 1,100,000 1,100,000 ENTERPRISE 511 ‐ CSD OPERATIONS 5,872,261 6,533,220 5,193,727 5,100,958 5,100,958 #N/A 33 ‐ INTERGOVERNMENTAL 00000 #N/A 34 ‐ CHARGES FOR SERVICES 4,937,941 5,046,841 4,942,827 5,031,758 5,031,758 #N/A 36 ‐ USE ‐ MONEY/PROPERTY 225,349 231,061 250,900 69,200 69,200 #N/A 37 ‐ OTHER REVENUE 100,380 98,880 000 #N/A 39 ‐ TRANSFERS IN/SOURCES 608,591 1,156,438 000 ENTERPRISE 512 ‐ CSD CAPITAL REPLACEMENT 1,142,577 1,981,643 3,045,000 3,045,000 3,045,000 #N/A 39 ‐ TRANSFERS IN/SOURCES 1,142,577 1,981,643 3,045,000 3,045,000 3,045,000 ENTERPRISE 513 ‐ CSD CAPITAL EXPANSION 73,874 288,737 100,000 100,000 100,000 #N/A 37 ‐ OTHER REVENUE 73,874 288,737 100,000 100,000 100,000 ENTERPRISE 521 ‐ ESD OPERATIONS 3,904,403 4,180,746 2,910,358 2,787,600 2,787,600 #N/A 34 ‐ CHARGES FOR SERVICES 2,698,746 2,744,193 2,685,357 2,749,599 2,749,599 #N/A 36 ‐ USE ‐ MONEY/PROPERTY 228,833 235,190 225,001 38,001 38,001 #N/A 37 ‐ OTHER REVENUE 12,800 3,660 000 #N/A 39 ‐ TRANSFERS IN/SOURCES 964,024 1,197,703 000 ENTERPRISE 522 ‐ ESD CAPITAL REPLACEMENT 1,298,066 1,837,945 2,218,536 2,218,536 2,218,536 #N/A 36 ‐ USE ‐ MONEY/PROPERTY 00000 #N/A 39 ‐ TRANSFERS IN/SOURCES 1,298,066 1,837,945 2,218,536 2,218,536 2,218,536 ENTERPRISE 523 ‐ ESD CAPITALEXPANSION 360,567 53,099 60,000 50,000 50,000 #N/A 37 ‐ OTHER REVENUE 360,567 53,099 60,000 50,000 50,000 #N/A 39 ‐ TRANSFERS IN/SOURCES 00000 ENTERPRISE 551 ‐ SECTION 8 HOUSING ADMIN 296,892 295,592 424,319 434,324 436,907 47 Consolidated Five-YearRevenue Summary - All FundsBy Source (Includes Transfers In) Actual Actual Rev Budget Proposed Proposed Fund Type Fund / Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2022‐23 #N/A 33 ‐ INTERGOVERNMENTAL 268,691 283,148 357,498 384,953 384,953 #N/A 36 ‐ USE ‐ MONEY/PROPERTY 234 243 000 #N/A 37 ‐ OTHER REVENUE 00000 #N/A 39 ‐ TRANSFERS IN/SOURCES 27,967 12,202 66,821 49,371 51,954 ENTERPRISE 552 ‐ SECTION 8 HOUSING HAP 1,036,949 1,122,250 1,193,187 1,250,851 1,275,868 #N/A 33 ‐ INTERGOVERNMENTAL 1,036,949 1,122,250 1,193,187 1,250,851 1,275,868 #N/A 36 ‐ USE ‐ MONEY/PROPERTY 00000 #N/A 37 ‐ OTHER REVENUE 00000 ENTERPRISE 561 ‐ PAC PINES AFFORDABLE HOUSING 240,021 234,788 255,242 258,149 265,193 #N/A 35 ‐ FINES AND PENALTIES 00000 #N/A 36 ‐ USE ‐ MONEY/PROPERTY 126,385 111,422 113,000 113,000 113,000 #N/A 37 ‐ OTHER REVENUE 98,065 111,935 108,000 123,600 123,600 #N/A 39 ‐ TRANSFERS IN/SOURCES 15,571 11,431 34,242 21,549 28,593 INTERNAL  SERVICE 601 ‐ SELF INSURANCE 2,576,537 3,232,609 2,811,676 3,240,701 3,240,701 #N/A 33 ‐ INTERGOVERNMENTAL 00000 #N/A 34 ‐ CHARGES FOR SERVICES 92,742 473,704 91,408 91,408 95,064 #N/A 36 ‐ USE ‐ MONEY/PROPERTY 11,899 6,054 8,500 8,500 4,844 #N/A 37 ‐ OTHER REVENUE 1,079,667 1,060,953 991,000 1,143,000 1,143,000 #N/A 39 ‐ TRANSFERS IN/SOURCES 1,392,229 1,691,898 1,720,768 1,997,793 1,997,793 INTERNAL SERV 611 ‐ WASTEWATER SUPPORT 903,642 916,133 972,316 972,316 972,316 #N/A 33 ‐ INTERGOVERNMENTAL 00000 #N/A 37 ‐ OTHER REVENUE 903,642 916,133 972,316 972,316 972,316 INTERNAL SERV 621 ‐ FLEET MAINTENANCE 489,004 556,365 571,830 571,830 571,830 #N/A 37 ‐ OTHER REVENUE 489,004 556,365 571,830 571,830 571,830 INTERNAL SERV 622 ‐ VEHICLE REPLACEMENT 211,032 230,298 37,000 337,000 337,000 #N/A 37 ‐ OTHER REVENUE 14,032 33,298 10,000 10,000 10,000 #N/A 39 ‐ TRANSFERS IN/SOURCES 197,000 197,000 27,000 327,000 327,000 INTERNAL SERV 623 ‐ MACH EQUIPMENT REPLACEMENT 240,000 240,000 115,000 260,000 260,000 #N/A 37 ‐ OTHER REVENUE 0010,000 10,000 10,000 #N/A 39 ‐ TRANSFERS IN/SOURCES 240,000 240,000 105,000 250,000 250,000 INTERNAL SERV 624 ‐ FIRE APPARATUS REPLACEMENT 378,000 378,000 201,744 400,000 400,000 #N/A 37 ‐ OTHER REVENUE 00201,744 00 #N/A 39 ‐ TRANSFERS IN/SOURCES 378,000 378,000 0 400,000 400,000 #N/A Grand Total 116,092,916 123,131,470 131,645,721 152,597,873 129,265,419 48 Consolidated Five-YearExpenditure Summary - All FundsBy Department (Includes Transfers Out) Actual Actual Rev Budget Proposed Proposed Fund / Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2022‐23 GENERAL 101 ‐ GENERAL FUND 82,188,465 79,673,978 94,051,596 109,472,538 92,240,795 #N/A 10 ‐  CITY COUNCIL 842,628 1,093,506 1,163,779 1,495,014 1,337,178 #N/A 20 ‐  CITY MANAGER 3,147,529 4,715,146 5,217,580 6,075,861 5,949,475 #N/A 30 ‐  CITY CLERK 601,908 416,595 726,049 472,813 693,931 #N/A 40 ‐  FINANCE 1,787,580 1,928,028 2,059,020 2,304,090 2,302,011 #N/A 51 ‐  DEVELOPMENT SVCS‐PLANNING 6,268,626 6,410,961 6,821,918 7,553,760 7,684,793 #N/A 52 ‐  DEVELOPMENT SVCS‐ENGINEERING 3,304,517 2,784,482 3,178,122 3,357,210 3,408,929 #N/A 61 ‐  PUBLIC SAFETY LAW ENFORCEMENT 15,032,770 15,875,521 16,774,200 17,550,322 18,415,431 #N/A 62 ‐  PUBLIC SAFETY FIRE & MARINE 16,290,665 16,780,728 18,079,960 17,921,004 18,385,895 #N/A 71 ‐  PUBLIC WORKS 5,360,523 6,263,118 6,772,397 7,283,518 7,363,872 #N/A 80 ‐  PARKS RECREATION & ARTS 6,838,045 6,714,393 6,644,417 7,969,871 8,460,782 #N/A 90 ‐  NON DEPARTMENTAL 22,713,674 16,691,501 26,614,154 37,489,075 18,238,498 GENERAL 119 ‐ SPECIAL PROJECTS 00410,000 00 #N/A 00 ‐  UNASSIGNED 00410,000 00 SPECIAL  REVENUE  Infrastructure 201 ‐ STATE GASOLINE TAXES 2,877,923 2,281,383 2,668,885 2,852,208 2,888,187 #N/A 90 ‐  NON DEPARTMENTAL 2,877,923 2,281,383 2,668,885 2,852,208 2,888,187 SPECIAL REVENU 203 ‐ STATE CAPITAL GRANTS 1,391,780 382,000 764,220 2,758,320 165,000 #N/A 51 ‐  DEVELOPMENT SVCS‐PLANNING 00250,000 00 #N/A 90 ‐  NON DEPARTMENTAL 1,391,780 382,000 514,220 2,758,320 165,000 SPECIAL REVENU 211 ‐ TRANSNET PROGRAM 1,696,000 1,671,210 2,551,146 1,775,000 1,846,000 #N/A 90 ‐  NON DEPARTMENTAL 1,696,000 1,671,210 2,551,146 1,775,000 1,846,000 SPECIAL REVENU 212 ‐ COASTAL ZONE MANAGEMENT 258,908 257,935 726,331 427,886 410,021 #N/A 20 ‐  CITY MANAGER 138,908 229,555 291,331 267,886 250,021 #N/A 90 ‐  NON DEPARTMENTAL 120,000 28,380 435,000 160,000 160,000 SPECIAL REVENU 223 ‐ FEDERAL CAPITAL GRANT 330,674 2,486,845 539,882 39,882 0 #N/A 20 ‐  CITY MANAGER 00500,000 00 #N/A 62 ‐  PUBLIC SAFETY FIRE & MARINE 00000 #N/A 90 ‐  NON DEPARTMENTAL 330,674 2,486,845 39,882 39,882 0 49 Consolidated Five-YearExpenditure Summary - All FundsBy Department (Includes Transfers Out) Actual Actual Rev Budget Proposed Proposed Fund / Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2022‐23 SPECIAL  REVENUE  Grants &  Housing 202 ‐ STATE LAW ENF GRANT 148,747 155,948 100,000 100,000 100,000 #N/A 61 ‐  PUBLIC SAFETY LAW ENFORCEMENT 148,747 155,948 100,000 100,000 100,000 SPECIAL REVENU 213 ‐ GOVERNMENT EDUCATION ACCESS 395,262 315,951 401,546 311,468 299,517 #N/A 10 ‐  CITY COUNCIL 128,434 129,998 209,826 119,801 119,801 #N/A 90 ‐  NON DEPARTMENTAL 266,828 185,953 191,720 191,667 179,716 SPECIAL REVENU 214 ‐ SOLID WASTE RECYCLING & HHW 601 581,443 629,503 732,053 748,238 #N/A 20 ‐  CITY MANAGER 0 #N/A 71 ‐  PUBLIC WORKS 601 581,443 629,503 732,053 748,238 #N/A 90 ‐  NON DEPARTMENTAL 00000 SPECIAL REVENU 221 ‐ SENIOR NUTRITION GRANT 132,426 154,272 286,231 243,440 155,731 #N/A 80 ‐  PARKS RECREATION & ARTS 132,426 154,272 286,231 243,440 155,731 SPECIAL REVENU 222 ‐ CDBG GRANT 297,802 306,761 827,356 930,207 423,844 #N/A 51 ‐  DEVELOPMENT SVCS‐PLANNING 297,802 208,761 627,356 695,026 223,844 #N/A 90 ‐  NON DEPARTMENTAL 0 98,000 200,000 235,181 200,000 SPECIAL REVENU 227 ‐ HOME ENTITLEMENT PROGRAM 4,154 0000 #N/A 51 ‐  DEVELOPMENT SVCS‐PLANNING 4,154 0000 SPECIAL REVENU 228 ‐ FEDERAL LAW ENF GRANT 0010,000 10,000 10,000 #N/A 61 ‐  PUBLIC SAFETY LAW ENFORCEMENT 0010,000 10,000 10,000 SPECIAL REVENU 229 ‐ RESTRICTED DONATIONS & CONTRIB 308,585 166,624 276,476 228,975 266,165 #N/A 10 ‐  CITY COUNCIL 146,000 0000 #N/A 20 ‐  CITY MANAGER 00000 #N/A 62 ‐  PUBLIC SAFETY FIRE & MARINE 00000 #N/A 71 ‐  PUBLIC WORKS 00000 #N/A 80 ‐  PARKS RECREATION & ARTS 102,584 151,624 276,050 228,975 266,165 #N/A 90 ‐  NON DEPARTMENTAL 60,000 15,000 426 00 SPECIAL REVENU 230 ‐ CSA‐17 BENEFIT FEES 75,835 467,458 320,381 190,785 175,085 #N/A 62 ‐  PUBLIC SAFETY FIRE & MARINE 65,835 457,458 229,381 174,085 175,085 #N/A 90 ‐  NON DEPARTMENTAL 10,000 10,000 91,000 16,700 0 50 Consolidated Five-YearExpenditure Summary - All FundsBy Department (Includes Transfers Out) Actual Actual Rev Budget Proposed Proposed Fund / Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2022‐23 SPECIAL  REVENUE  Development  Impact 231 ‐ PARK DEVELOPMENT FEES 24,013 809,739 000 #N/A 90 ‐  NON DEPARTMENTAL 24,013 809,739 000 SPECIAL REVENU 232 ‐ PARKLAND ACQUISITION FEES 720,479 861,221 205,000 00 #N/A 90 ‐  NON DEPARTMENTAL 720,479 861,221 205,000 00 SPECIAL REVENU 233 ‐ TRAFFIC MITIGATION FEES 221,000 75,000 1,681,234 431,583 100,000 #N/A 90 ‐  NON DEPARTMENTAL 221,000 75,000 1,681,234 431,583 100,000 SPECIAL REVENU 234 ‐ REGIONAL TRAFFIC MITIG FEE 600,000 600,000 40,000 300,000 300,000 #N/A 90 ‐  NON DEPARTMENTAL 600,000 600,000 40,000 300,000 300,000 SPECIAL REVENU 235 ‐ OPEN SPACE ACQUISITION FEES 0 626,250 590,000 00 #N/A 90 ‐  NON DEPARTMENTAL 0 626,250 590,000 00 SPECIAL REVENU 236 ‐ RECREATIONAL TRAILS FEES 45,000 0000 #N/A 90 ‐  NON DEPARTMENTAL 45,000 0000 SPECIAL REVENU 237 ‐ COMMUNITY FACILITIES FEES 43,463 33,302 19,985 19,985 19,985 #N/A 90 ‐  NON DEPARTMENTAL 43,463 33,302 19,985 19,985 19,985 SPECIAL REVENU 238 ‐ FIRE MITIGATION FEES 76,620 222,837 55,000 55,000 55,000 #N/A 90 ‐  NON DEPARTMENTAL 76,620 222,837 55,000 55,000 55,000 SPECIAL REVENU 239 ‐ FLOOD CONTROL MITIGATION FEES 00230,128 00 #N/A 90 ‐  NON DEPARTMENTAL 00230,128 00 SPECIAL REVENU 252 ‐ IN LIEU FEES UNDERGROUND UTIL 00000 #N/A 90 ‐  NON DEPARTMENTAL 00000 SPECIAL REVENU 253 ‐ IN LIEU FEES AFFORDABLE HOUSIN 0 51,635 000 #N/A 51 ‐  DEVELOPMENT SVCS‐PLANNING 00000 #N/A 90 ‐  NON DEPARTMENTAL 0 51,635 000 SPECIAL  REVENUE  Municipal  Improvement  Districts 291 ‐ VILLANITAS ROAD MID 23,254 16,982 27,396 31,233 31,542 #N/A 80 ‐  PARKS RECREATION & ARTS 23,254 16,982 27,396 31,233 31,542 SPECIAL REVENU 292 ‐ CERRO STREET MID 19,924 27,156 36,938 39,203 40,182 #N/A 80 ‐  PARKS RECREATION & ARTS 19,924 27,156 36,938 39,203 40,182 SPECIAL REVENU 293 ‐ VILLAGE PARK MID 40,799 41,968 58,700 67,448 67,465 #N/A 80 ‐  PARKS RECREATION & ARTS 40,799 41,968 58,700 67,448 67,465 SPECIAL REVENU 294 ‐ WIRO PARK MID 26,280 29,437 28,468 28,857 29,234 #N/A 80 ‐  PARKS RECREATION & ARTS 26,280 29,437 28,468 28,857 29,234 51 Consolidated Five-YearExpenditure Summary - All FundsBy Department (Includes Transfers Out) Actual Actual Rev Budget Proposed Proposed Fund / Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2022‐23 SPECIAL REVENU 295 ‐ ENCINITAS LLD 1,318,591 1,384,408 1,770,309 1,618,579 1,631,619 #N/A 52 ‐  DEVELOPMENT SVCS‐ENGINEERING 383,864 373,409 637,805 516,998 530,302 #N/A 71 ‐  PUBLIC WORKS 513,489 527,182 532,374 558,951 562,662 #N/A 80 ‐  PARKS RECREATION & ARTS 381,238 443,817 470,130 492,630 488,655 #N/A 90 ‐  NON DEPARTMENTAL 40,000 40,000 130,000 50,000 50,000 SPECIAL REVENU 297 ‐ ENC RANCH LLD 521,219 569,008 602,179 627,330 632,250 #N/A 52 ‐  DEVELOPMENT SVCS‐ENGINEERING 51,249 51,462 54,334 54,992 54,639 #N/A 71 ‐  PUBLIC WORKS 22,473 20,991 39,036 42,884 43,370 #N/A 80 ‐  PARKS RECREATION & ARTS 427,497 496,555 508,809 529,454 534,241 #N/A 90 ‐  NON DEPARTMENTAL 20,000 0000 DEBT SERVICE 301 ‐ DEBT SERVICE FUND 183,557 183,557 183,558 183,556 183,557 #N/A 00 ‐  UNASSIGNED 00000 #N/A 90 ‐  NON DEPARTMENTAL 0 #N/A 91 ‐  NON DEPT‐DEBT SERVICE 183,557 183,557 183,558 183,556 183,557 DEBT SERVICE 302 ‐ ENC PUBLIC FINANCE AUTHORITY 3,539,986 3,536,739 3,539,286 3,538,051 3,530,102 #N/A 90 ‐  NON DEPARTMENTAL 00000 #N/A 91 ‐  NON DEPT‐DEBT SERVICE 3,539,986 3,536,739 3,539,286 3,538,051 3,530,102 ENTERPRISE 511 ‐ CSD OPERATIONS 3,819,819 5,015,577 6,836,042 5,071,626 4,895,529 #N/A 00 ‐  UNASSIGNED 00000 #N/A 71 ‐  PUBLIC WORKS 2,188,672 2,563,458 3,041,819 3,322,024 3,145,539 #N/A 90 ‐  NON DEPARTMENTAL 1,142,577 1,981,643 3,045,000 1,000,000 1,000,000 #N/A 91 ‐  NON DEPT‐DEBT SERVICE 488,571 470,476 749,223 749,602 749,990 ENTERPRISE 512 ‐ CSD CAPITAL REPLACEMENT 608,591 1,156,438 000 #N/A 90 ‐  NON DEPARTMENTAL 608,591 1,156,438 000 ENTERPRISE 521 ‐ ESD OPERATIONS 3,342,744 4,736,919 3,965,975 3,605,265 3,831,226 #N/A 71 ‐  PUBLIC WORKS 2,044,678 2,898,974 1,747,439 1,764,389 1,665,738 #N/A 90 ‐  NON DEPARTMENTAL 1,298,066 1,837,945 2,218,536 1,840,876 2,165,488 ENTERPRISE 522 ‐ ESD CAPITAL REPLACEMENT 964,024 1,197,703 000 #N/A 90 ‐  NON DEPARTMENTAL 964,024 1,197,703 000 ENTERPRISE 523 ‐ ESD CAPITALEXPANSION 00000 #N/A 90 ‐  NON DEPARTMENTAL 00000 ENTERPRISE 551 ‐ SECTION 8 HOUSING ADMIN 296,892 285,751 387,098 419,920 425,672 #N/A 51 ‐  DEVELOPMENT SVCS‐PLANNING 296,892 285,751 387,098 419,920 425,672 ENTERPRISE 552 ‐ SECTION 8 HOUSING HAP 1,030,029 1,131,701 1,276,977 1,360,851 1,360,851 #N/A 51 ‐  DEVELOPMENT SVCS‐PLANNING 1,030,029 1,131,701 1,276,977 1,360,851 1,360,851 #N/A 90 ‐  NON DEPARTMENTAL 00000 52 Consolidated Five-YearExpenditure Summary - All FundsBy Department (Includes Transfers Out) Actual Actual Rev Budget Proposed Proposed Fund / Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2022‐23 ENTERPRISE 561 ‐ PAC PINES AFFORDABLE HOUSING 276,134 276,207 273,319 267,557 310,490 #N/A 51 ‐  DEVELOPMENT SVCS‐PLANNING 230,790 241,643 155,363 152,506 157,647 #N/A 90 ‐  NON DEPARTMENTAL 26,894 17,400 18,077 15,172 52,964 #N/A 91 ‐  NON DEPT‐DEBT SERVICE 18,450 17,164 99,879 99,879 99,879 INTERNAL  SERVICE 601 ‐ SELF INSURANCE 3,102,242 2,430,801 3,165,731 3,082,494 3,058,168 #N/A 20 ‐  CITY MANAGER 3,102,242 2,430,801 3,165,731 3,082,494 3,058,168 INTERNAL SERV 611 ‐ WASTEWATER SUPPORT 903,585 1,250,724 973,444 1,100,016 1,071,269 #N/A 71 ‐  PUBLIC WORKS 771,585 1,118,724 841,444 953,016 924,269 #N/A 90 ‐  NON DEPARTMENTAL 132,000 132,000 132,000 147,000 147,000 INTERNAL SERV 621 ‐ FLEET MAINTENANCE 489,004 736,613 585,728 614,879 598,202 #N/A 71 ‐  PUBLIC WORKS 489,004 736,613 585,728 614,879 598,202 INTERNAL SERV 622 ‐ VEHICLE REPLACEMENT 337,501 361,710 517,800 534,284 538,000 #N/A 71 ‐  PUBLIC WORKS 337,501 361,710 317,800 334,284 338,000 #N/A 90 ‐  NON DEPARTMENTAL 00200,000 200,000 200,000 INTERNAL SERV 623 ‐ MACH EQUIPMENT REPLACEMENT 249,070 744,242 320,000 721,000 375,000 #N/A 71 ‐  PUBLIC WORKS 249,070 744,242 20,000 421,000 75,000 #N/A 90 ‐  NON DEPARTMENTAL 00300,000 300,000 300,000 INTERNAL SERV 624 ‐ FIRE APPARATUS REPLACEMENT 282,612 259,012 787,061 985,061 725,061 #N/A 71 ‐  PUBLIC WORKS 264,842 246,446 62,000 260,000 0 #N/A 90 ‐  NON DEPARTMENTAL 00500,000 500,000 500,000 #N/A 91 ‐  NON DEPT‐DEBT SERVICE 17,771 12,566 225,061 225,061 225,061 #N/A Grand Total 113,213,595 117,554,443 132,720,909 144,776,540 123,538,987 53 Analysis of Fund Balance for Governmental Funds Beginning FY21 Projected FY21 Projected Net Estimated Ending FY22 Budgeted FY22 Budgeted Net Estimated Ending % Change in Fund Balance Operating Operating Transfers (Net)Income (Loss)Fund Balance Operating Operating Transfers (Net)Income (Loss)Fund Balance Fund Balance Fund Name Fund 7/1/2020 Revenue Expenditures 6/30/2021 Revenue Expenditures 6/30/2022 from FY21 to FY22 Notes GENERAL FUND 101 26,750,911 80,289,119 72,015,981 (12,990,721) (4,717,583) 22,033,328 85,046,267 76,486,829 (10,060,592) (1,501,154) 20,532,174 -7% INFRASTRUCTURE FUNDS State Gasoline Taxes 201 51,372 3,085,898 (2,668,885) 417,013 468,385 2,868,837 (2,852,208) 16,629 485,014 4% State Capital Grants 203 - 500,000 (514,220) (14,220) (14,220) 2,758,320 (2,758,320) - (14,220) 0% TransNet Program (Prop A Sales Tax)211 - 2,551,146 (2,551,146) - - 1,899,000 (1,775,000) 124,000 124,000 N/A Coastal Zone Management Fund 212 1,335,773 544,881 291,331 (432,420) (178,870) 1,156,903 561,227 267,886 (157,420) 135,921 1,292,824 12%(1) Federal Capital Grants 223 - 805,971 3,329,814 4,135,785 4,135,785 39,882 3,828,121 3,868,003 8,003,788 94%(2) TOTAL INFRASTRUCTURE FUNDS 1,387,145 7,487,896 291,331 (2,836,857) 4,359,708 5,746,853 8,127,266 267,886 (3,714,827) 4,144,553 9,891,406 GRANT FUNDS State Law Enforcement Grant 202 - 100,000 100,000 - - 100,000 100,000 - - - N/A Government Education Access 213 242,052 347,325 209,826 (191,720) (54,221) 187,831 326,156 119,801 (191,667) 14,688 202,519 8% Solid Waste, Recycling and HHW 214 667,112 359,800 629,503 (269,703) 397,409 960,348 732,053 - 228,295 625,704 57%(1) Senior Nutrition Grant 221 - 187,333 286,231 164,315 65,417 65,417 84,750 243,440 93,273 (65,417) - N/A Comm Devel Block Grant (CDBG)222 - 830,115 627,356 (165,432) 37,327 37,327 847,397 111,124 (773,600) (37,327) - N/A Federal Law Enforcement Grant 228 - 10,000 10,000 - - 10,000 10,000 - - - N/A Donations & Contributions 229 204,481 133,800 126,050 (10,426) (2,676) 201,805 80,750 78,975 2,407 4,182 205,987 2% CSA17 Fire Operations 230 317,724 221,633 229,381 (91,000) (98,748) 218,976 227,434 174,085 (16,700) 36,649 255,625 17%(1) TOTAL GRANT FUNDS 1,431,369 2,190,006 2,218,347 (294,263) (322,604) 1,108,765 2,636,835 1,569,478 (886,287) 181,070 1,289,835 DEVELOPMENT IMPACT FUNDS Park Improvement Fees 231 150,702 190,969 190,969 341,671 216,950 - 216,950 558,621 63%(1) Park Acquisition Fees 232 270,963 335,485 (205,000) 130,485 401,448 372,600 - 372,600 774,048 93%(1) Traffic Mitigation Fees 233 1,765,350 516,210 (1,679,593) (1,163,383) 601,967 118,641 (429,942) (311,301) 290,666 -52%(3) RTCIP-(Regional Arterial System) Fee 234 187,847 98,702 (40,000) 58,702 246,549 155,919 (300,000) (144,081) 102,468 -58%(3) Open Space Acquisition Fees 235 635,715 21,830 (590,000) (568,170) 67,545 23,900 - 23,900 91,445 35%(1) Recreational Trails Fees 236 22,872 6,380 6,380 29,252 9,200 - 9,200 38,452 31%(1) Community Facilities Fees 237 - 19,985 (19,985) - - 28,550 (19,985) 8,565 8,565 N/A Fire Mitigation Fees 238 - 60,014 (55,000) 5,014 5,014 49,986 (55,000) (5,014) - N/A Flood Control Mitigation Fees 239 448,245 42,731 (230,128) (187,397) 260,848 80,731 - 80,731 341,579 31%(1) In Lieu Fees Curb Gutter Sidewalks 251 20,430 24 24 20,454 24 - 24 20,478 0% In Lieu Fees Underground Utilities 252 664,499 1,185 404,106 405,291 1,069,790 1,197 404,106 405,303 1,475,093 38%(1) Affordable Housing 253 115,704 5,000 5,000 120,704 5,000 - 5,000 125,704 4% TOTAL DEVELOPMENT IMPACT FUNDS 4,282,327 1,298,515 - (2,415,600) (1,117,085) 3,165,242 1,062,698 - (400,821) 661,877 3,827,119 LIGHTING & LANDSCAPING DISTRICTS Villanitas Road M.I.D.291 248,073 23,000 27,396 (4,396) 243,677 22,432 31,233 - (8,801) 234,876 -4% Cerro Street M.I.D.292 501,051 70,000 36,938 33,062 534,113 75,722 39,203 - 36,519 570,632 7% Village Park M.I.D.293 90,486 33,125 58,700 (25,575) 64,911 34,412 67,448 - (33,036) 31,875 -51%(3) Wiro Park M.I.D.294 8,449 11,010 28,468 16,000 (1,458) 6,991 11,171 28,857 17,000 (686) 6,305 -10%(3) Encinitas Lighting Landscape District 295 1,646,452 1,518,950 1,640,309 (130,000) (251,359) 1,395,093 1,566,417 1,568,579 (50,000) (52,162) 1,342,931 -4% Encinitas Ranch Lighting Landscape 297 1,658,472 630,200 602,179 21,141 49,162 1,707,634 635,030 627,330 21,141 28,841 1,736,475 2% TOTAL MID FUNDS 4,152,983 2,286,285 2,393,990 (92,859) (200,564) 3,952,419 2,345,184 2,362,650 (11,859) (29,325) 3,923,094 DEBT SERVICE FUNDS Debt Service Fund 301 - - 183,558 183,983 425 425 - 183,556 183,556 - 425 0% Encinitas Public Finance Authority 302 85 1,000 3,539,286 3,538,286 - 85 - 3,538,051 3,538,051 - 85 0% TOTAL DEBT SERVICE FUNDS 85 1,000 3,722,844 3,722,269 425 510 - 3,721,607 3,721,607 - 510 CAPITAL IMPROVEMENT FUNDS Capital Project Fund 401 - - - - - Capital Project Fund 402 - - - - - Facility Maintenance Fund 403 424,732 1,101,533 1,101,533 1,526,265 1,100,000 1,100,000 2,626,265 72% TOTAL CAPITAL IMPROVEMENT FUNDS 424,732 - - 1,101,533 1,101,533 1,526,265 - - 1,100,000 1,100,000 2,626,265 Definition of Fund Balance: All governmental funds are accounted for on a spending or "current financial resources" measurement focus and the modified accrual basis of accounting. Accordingly, only current assets and current liabilities are included. The difference between current assets and current liabilities is fund balance. 54 Analysis of Net Assets for Proprietary Funds (Enterprise and Internal Service) Beginning FY21 Projected FY21 Projected Net Estimated Ending FY22 Budgeted FY22 Budgeted Net Estimated Ending % Change in Fund Balance Operating Operating Transfers (Net)Income (Loss)Fund Balance Operating Operating Transfers (Net)Income (Loss)Fund Balance Fund Balance Fund Name Fund 7/1/2020 Revenue Expenses 6/30/2021 Revenue Expenses 6/30/2022 from FY21 to FY22 CARDIFF SANITARY DIVISION FUNDS Operations 511 2,320,910 5,193,727 3,791,042 (3,045,000) (1,642,315) 678,595 5,100,958 4,071,626 (1,000,000) 29,332 707,927 4% Capital Replacement 512 10,144,725 3,045,000 3,045,000 13,189,725 3,045,000 3,045,000 16,234,725 23%(1) Capital Expansion 513 1,547,005 100,000 100,000 1,647,005 100,000 100,000 1,747,005 6% TOTAL CSD FUNDS 14,012,640 5,293,727 3,791,042 - 1,502,685 15,515,325 5,200,958 4,071,626 2,045,000 3,174,332 18,689,657 ENCINITAS SANITARY DIVISION FUNDS Operations 521 1,873,720 2,910,358 1,747,439 (2,218,536) (1,055,617) 818,103 2,787,600 1,764,389 (1,840,876) (817,665) 438 -100%(3) Capital Replacement 522 2,539,137 2,218,536 2,218,536 4,757,673 2,218,536 2,218,536 6,976,209 47%(1) Capital Expansion 523 2,960,976 60,000 60,000 3,020,976 50,000 50,000 3,070,976 2% TOTAL ESD FUNDS 7,373,833 2,970,358 1,747,439 - 1,222,919 8,596,752 2,837,600 1,764,389 377,660 1,450,871 10,047,623 OTHER PROPRIETARY FUNDS Section 8 Housing- Admin 551 9,841 357,498 165,498 (154,779) 37,221 47,062 384,953 151,120 (219,429) 14,404 61,466 31%(2) Section 8 Housing- HAP 552 1,010 1,385,967 1,276,977 108,990 110,000 1,250,851 - (1,360,851) (110,000) - N/A Pacific Pines Affordable Housing 561 1,404,350 221,000 255,242 16,165 (18,077) 1,386,273 236,600 252,385 6,377 (9,408) 1,376,865 -1% TOTAL OTHER PROPRIETARY FUNDS 1,415,201 1,964,465 1,697,717 (138,614) 128,134 1,543,335 1,872,404 403,505 (1,573,903) (105,004) 1,438,331 INTERNAL SERVICE FUNDS Self-Insurance Fund 601 3,060,127 1,090,908 3,165,731 1,720,768 (354,055) 2,706,072 1,242,908 3,082,494 1,997,793 158,207 2,864,279 6% Wastewater Support 611 (334,592) 972,316 841,444 (132,000) (1,128) (335,720) 972,316 953,016 (147,000) (127,700) (463,420) 38%(4) Fleet Maintenance 621 (180,246) 571,830 585,728 (13,898) (194,144) 571,830 614,879 - (43,049) (237,193) 22%(4) Vehicle Replacement 622 1,018,274 10,000 317,800 (173,000) (480,800) 537,474 10,000 334,284 127,000 (197,284) 340,190 -37%(3) Mach Equipment Replacement 623 1,561,264 10,000 20,000 (195,000) (205,000) 1,356,264 10,000 421,000 (50,000) (461,000) 895,264 -34%(3) Fire Apparatus Replacement 624 1,789,891 201,744 287,061 (500,000) (585,317) 1,204,574 - 485,061 (100,000) (585,061) 619,513 -49%(3) TOTAL INTERNAL SERVICE FUNDS 6,914,718 2,856,798 5,217,764 720,768 (1,640,198) 5,274,520 2,807,054 5,890,734 1,827,793 (1,255,887) 4,018,633 Definition of Net Assets: Notes: 1 This increase is due to a planned increase in fund balance to save for future projects. 2 This increase is due to the higher amount of Federal grants available for the COVID-19 pandemic. 3 This is due to a planned use of fund balance for projects related to the nature of this fund. 4 This fund deficit is due to Pension and Retiree Health Care liabilities from GASB 68 and 75. The City continues to use this fund as in prior years and removes these liabilities to determine financial health and develop rates. These funds are presented on an “economic resources” measurement focus and the accrual basis of accounting. Accordingly, all of the City’s assets and liabilities, including capital assets, as well as infrastructure assets, and long-term liabilities, are included. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which the liability is incurred. 55 Revenues General Fund Revenue Revenue in the General Fund is generated from a number of different sources, but is primarily made up  of property tax, sales tax, and transient occupancy tax (TOT).  These three revenue sources represent  over 85 percent of total revenue in the General Fund.  The remaining revenue sources such as fees and  charges, franchise taxes, fines and licenses and permits represent the remaining percent of the total  General Fund revenue.    In response to the outbreak and spread of the novel virus, coronavirus (COVID‐19), in March 2020, the  California Governor issued stay at home orders and shut down non‐essential businesses.  The City has a  strong and well diversified tax based and over the years, the property values and personal income  levels within the City have generated sufficient tax revenues.  The tax base has performed well in good  economic times and has also been able to weather the financial impacts during slower economic times.    The City is expected to experience positive revenue growth due to increasing residential real estate  values, improving consumer confidence that is driving growth in discretionary spending and a tourism  industry that is projected to rebound as restrictions in response to the COVID‐19 pandemic are lifted.    Total General Fund revenues for FY 2021‐22 are now estimated at $85 million (excluding transfers), which is 5.9 percent  higher than the FY 2020‐21 revised budget amount of $80.3 million.   Revenues for FY 2022‐23 are estimated to increase to $89.6 million which is 5.8 percent higher than the  adopted FY 2021‐22 budget.   56 The Alila Marea Beach Resort Encinitas opened in March 2021.  The proposed two‐year operating  budget anticipates additional revenue from TOT from hotel bookings and sales tax from restaurant and  in‐room dining and merchandise sales in both years and property tax in FY 2022‐23 when the new  assessed value is added to the tax roll.  Property Taxes Property Taxes are an ad valorem tax imposed on real property (land and permanently attached  improvements such as buildings) and tangible personal property (movable property) located within the  state.  California property tax is based on the value of the property rather than on a fixed amount or  benefit to the property or persons.  Property tax is collected by the County Tax Collector and is one  percent of the full value of a property as determined by the County Assessor’s office and allocated to  local taxing agencies.    Property Taxes are the City’s largest revenue source.  Residential real estate values drive 88 percent of  the City’s current $18.1 billion net taxable Assessed Valuation (AV).  The City has experienced positive  AV growth each year over the past 20 years.  The median single family residential home price in  Encinitas was $1.4 million in 2020, an increase of 3.7 percent from 2019.  Description Actual 2017‐18 Actual 2018‐19 Actual 2019‐20 Revised  Budget 2020‐21 Proposed  Budget 2021‐22 $ Change 2020‐21 to 2021‐22 % Change 2020‐21 to 2021‐22 Proposed  Budget 2022‐23 $ Change 2021‐22 to 2022‐23 % Change 2021‐22 to 2022‐23 Property Tax $45,337,864 $46,580,913 $48,886,974 $52,789,530 $54,846,604 $2,057,074 3.9% 57,756,627$ 2,910,023$  6.0% Sales Tax 13,252,053 13,469,197 13,677,709 13,290,000 14,385,055 1,095,055 8.2% 15,082,382 697,327 5.1% Transient Occupancy Tax 2,036,193 1,862,660 2,131,887 1,650,704 3,271,895 1,621,191 98.2% 3,420,056 148,161 6.9% Franchise Tax 2,201,388 2,300,275 2,230,414 2,206,311 2,329,049 122,738 5.6% 2,339,815 10,766 0.5% Licenses, Fees and Permits 239,799 286,224 263,518 262,680 236,000 (26,680)‐10.2% 236,000 0 0.0% Intergovernmental 795,578 663,029 780,808 674,947 703,346 28,399 4.2% 713,726 10,380 1.3% Charges for Services 7,280,374 7,383,041 6,629,819 6,606,063 7,198,118 592,055 9.0% 7,870,400 672,282 10.1% Fines and Penalties 704,216 794,237 655,032 404,153 435,253 31,100 7.7% 435,253 0 0.0% Use  of Money  and Property 1,319,844 1,687,367 1,559,462 724,166 984,154 259,988 35.9% 1,066,445 82,291 5.3% Other Revenue 1,217,158 1,237,124 733,182 1,680,565 656,793 (1,023,772)‐60.9% 661,793 5,000 0.7% Revenue Total $74,384,467 $76,264,066 $77,548,805 $80,289,119 $85,046,267 $4,757,148 5.9% 89,582,497$ 4,536,230$  5.8% General Fund Revenues by Type  Summary ‐ FY 21‐22 & FY 22‐23 Budget 57 The projections for FY 2021‐22 and FY 2022‐23 have been developed by utilizing projections provided by  HdL Coren & Cone, the City’s property tax consultant, with further analysis by staff. Staff is projecting a  modest revenue increase for FY 2021‐22.  The increase can be attributed to a projected increase in AV  due to sales activity resulting in adjustment transfers of ownership in 2020.  Also, the County Assessor’s  office set the annual Proposition 13 inflation adjustment for estimated real property values at 1.036%  (under the maximum two percent limit) for FY 2021‐22 (based on the California Consumer Price Index,  or CCPI).    Calendar year 2021 influences 2022‐23 property taxes and the projection for FY 2022‐23 reflects  continued growth, although at a more modest pace due to lower sales activity that will affect the AV  increases from transfers of ownership.  Sales Tax Sales tax is imposed on the sale of goods and services and is calculated as a percentage of the purchase  price and collected by the seller.  The City receives one percent of the total 7.75 percent sales tax rate  for sales that occur within the City’s jurisdiction.  Sales tax is the City’s second largest revenue source  (providing 17 percent of General Fund revenue), and the City has a diversified retail sales tax base and is  not heavily dependent on any one business or industry.    The projections for FY 2021‐22 and FY 2022‐23 have been developed by utilizing projections provided by  HdL Coren & Cone, the City’s sales tax consultant, with further analysis by staff.  A mix of auto dealers,  retail and restaurants primarily drive sales tax over $14 million in FY 2021‐22.  Sales Tax is projected to  increase by approximately $1.1 million, or 8.2 percent in FY 2021‐22, and approximately $650,000, or  4.7 percent in FY 2022‐23.  Strong growth is expected in the auto sales, food and drugs and restaurant  categories as real Gross Domestic Product grows and consumer spending grows, and unemployment  continues to decline.   Growth is anticipated to be strongest in the Restaurant and Hotels, Fuel and Service Stations and  General Consumer Goods categories.  The restaurant industry anticipates a boom in dining activity from  pent up demand beginning summer 2021 and hotels expect to gain more overnight stays.  Also, most  signs are pointing toward upward pressure on fuel prices, consumption, and demand.  Lastly, the  General Consumer Goods category is expected to post strong results in 2021 from additional federal  stimulus, a gradual return of foot traffic and consumer confidence are lifted by a wide deployment of  vaccines.  Transient Occupancy Tax Transient Occupancy Tax (TOT) is a tax imposed on persons staying 30 days or less in a lodging  establishment.  The City's TOT rate is ten percent of the room charge and is collected by hoteliers and  paid to the City.  In FY 2008‐09, Encinitas voters approved a measure to extend the TOT to short‐term  vacation rentals (STVR).   Eighty percent of the TOT collected is deposited to the General Fund and 20  percent is deposited to the Coastal Zone Management Fund (212) for sand replenishment projects.  A  mix of hotels and short‐term residential lodgings command over $2 million annually in TOT.    58 Collections for both hotel and short‐term vacation rentals are expected to increase in the aftermath of  the COVID‐19 pandemic and opening of the new Alila Marea Beach Resort Encinitas. Staff is  conservatively projecting a revenue increase of $1.7 million in this category for FY 2021‐22.  Other Revenue Categories The remaining revenue categories account for 16 percent of General Fund revenues.  Revenues in the  Charges for Services category are anticipated to return close to pre‐pandemic levels as recreation  programs that were cancelled last fiscal year will be held this fiscal year.  The reduction of $1.1 million in the Other Revenue category is the result of one‐time reimbursements  from the State for firefighter strike team deployments being added to the revised budget in the current  fiscal year, but not budgeted in FY 2021‐22.  Franchise Tax Franchise Tax revenue is generated from public utility sources, trash collection franchises and  telecommunication franchises conducting business within the city limits.  These revenues are forecasted  on the basis of recent receipts and staff’s knowledge of current trends.  Revenue collected due to  electricity sales are down due to a decrease in total electric consumption, likely due to the customers  transitioning over to solar energy.  Revenue collected from Cox Communications and Spectrum, the  City’s two cable television franchises, also fell below projections reflecting the recent trend in the  declining number of paid subscription services .  Overall, Franchise Tax revenue is projected to increase  $123,000, or approximately 5.6 percent, as a result of an increase in rates collected from EDCO, the  City’s solid waste management and recycling provider.  Licenses, Fees and Permits Licenses, Fees and Permits are collected on business operation permits, business registration, short term  rental (STVR) permits, security alarm permits and other miscellaneous permits.  These revenues are  forecasted based on the basis of actual receipts in recent years.  Licenses, Fees and Permits are  projected to decrease by $27,000, or 10.2 percent, due to lower receipts in miscellaneous permits  related to fees collected from the SB1186 State Mandate Fee for Disability Access CASp (Certified Access  Specialist).  Intergovernmental Revenue Intergovernmental includes revenue from other governmental agencies, principally the state and federal  governments.  These revenues include general or categorical support monies called subventions, as well  as grants for specific projects and reimbursements for the costs of some state mandates.  These  revenues are forecasted on the basis of the City’s current cost sharing agreements as well as anticipated  reimbursements of state mandated costs and excess vehicle license fees collected by the State.   Revenues are projected to increase by $28,000, or 4.2 percent, compared to the FY 2020‐21 Amended  Operating Budget.  59 Charges for Services Charges for Services is a voluntary charge imposed on an individual for a service or facility provided  directly to that individual.  A fee may not exceed the estimated reasonable cost of providing the  particular service or facility for which the fee is charged, plus overhead.  Revenues are forecasted based  on the return of recreation programs and are projected to increase by $592,000, or nine percent.   During the COVID‐19 pandemic, recreation programs were not held due to the shutdown orders.   Engineering fees and building fees also decreased during the pandemic and are expected to return to  pre‐pandemic levels.    Fines and Penalties Fines and Penalties include collections for vehicle code and red‐light violations, parking citations and  vehicle abatement.  Collections in this revenue category declined during the COVID‐19 pandemic due to  the end of the red‐light camera program and due to a reduction in parked vehicles from the stay‐at‐ home orders.  Fines and Penalties are projected to increase by $31,000, or 7.7 percent compared to FY  2020‐21.  Use of Money and Property Use of Money and Property is generated by rental/insurance payments for use of city property,  investment earnings, and revenue from the sale of city property.  Revenues are projected to increase  $260,000, or 35.9 percent, due to an anticipated increase in investment earnings from a higher portfolio  amount and due to the change in fair market value of investments.  Other Revenue Other Revenue includes interfund revenue, booking fees, cost recovery and other miscellaneous  revenue. Revenue in this category remains constant except for the unanticipated one‐time  reimbursements from the State for firefighter strike team deployments.  Other Revenue is projected to  decrease by $1 million, or 60.9 percent, due to this reason.    Forecasting and Major Revenue Assumptions The general approach to forecasting is to apply a conservative philosophy that does not overstate  revenue nor understate expenditures. The value of forecasting determines if the City will have sufficient  resources to meet the resource requirements of ongoing, planned, or mandated programs utilizing  assumptions based on financial policies and economic trends. In short, forecasting provides an estimate  of the financial flexibility of the City, as well as insight into tax, revenues and service options the Council  must address.  The methodology used for forecasting reflects a combination of internal analysis and locally generated  consensus forecasts covering such factors as population growth, retail sales, and inflation. For the  revenue forecasts, the City evaluates prior year actual collections and projects the balance of the  current fiscal year based on prior year trend analysis in conjunction with current information provided  by relevant sources. For the remaining years of the revenue forecast, consensus forecasts—such as the  US Bureau of Economic Analysis, University of San Diego Burnham‐Moores Center for Real Estate, and  60 property/sales tax consultants—are used for an indication of the expected trends in key economic and  demographic indicators. Typically, these forecasts cover the nation or state as a whole, so adjustments  to reflect unique local conditions are sometimes necessary.   In general, revenue sources are matched with the economic and/or demographic variables that most  directly affect year‐to‐year changes in those revenues. For example, revenue such as sales tax will reflect  consensus forecasts related to taxable sales growth; whereas, revenue from building permits and plan  review will be tied to the expected trends in development and redevelopment.  It is recognized that economic forecasting is not an exact science and at times relies upon professional  judgment to optimize the accuracy of revenues or expenditures. To reduce the risks of miscalculating  revenues or expenditures, as many factors as possible are used to identify what may contribute to  changes in revenues and expenditures.   61 Expenditures Personnel These expenditures represent all budgeted salary costs for permanent and temporary staff.   Materials and Supplies This category includes consumable items costing less than $5,000 with an estimated life of less than two  years. Items include office supplies, parts, sign materials, etc.   Contracts and Services These expenditures represent a wide array of charges and contracts with outside agencies.  Examples of  this type of expenditure include fees incurred for consultation with bond counsel, payments for audit  services, and travel.   Internal Cost Allocation These expenditures represent charges to departments for overhead costs, based on a calculation  updated periodically.  Capital Outlay This category includes all purchases in excess of $5,000 of a capital nature.  Vehicles and heavy  equipment are excellent examples of normal expenditures in this category.   Debt / Finance These costs represent payments toward principal and interest.  Transfers This category represents transfers out to other funds for various reasons, including contributions for  capital projects, debt service, and self‐insurance contributions.   62 Capital Program The City has three Capital Improvements Capital Projects Funds to monitor capital improvements  projects for governmental activities. These projects include public facilities, acquisition of parkland and  park improvements, infrastructure, and certain City “work projects” such as multi‐year consultant  studies that meet the criteria for inclusion as capital projects for budgeting purposes.   The City uses a dollar threshold of $100,000 and a useful life of five years or more in its evaluation for  capitalizing a capital expenditure. Eligible project costs are additions to construction in progress at  fiscal year end. Costs for completed projects are recorded as additions to the appropriate capital asset  category at year end.   Process The City typically adopts a six‐year Capital Improvement Program (CIP) that is published in a separate  document.  Many of the funds, including the General Fund, contribute funding to the capital plan.   Unlike the operating budget, capital projects have assigned budget amounts that are not tied to a single  fiscal year.   The City Council appropriates funds to individual projects each year.  These amounts may or  may not be expended within a year’s time.  The completion of these projects can take up to several  years.    Development of the CIP budget begins earlier than that of the operating budget and is initiated by a  review of project status and community needs conducted by each department.  The CIP budget process  considers project priorities, funding availability and is developed through a collaborative process with  recommendations from staff and input from the City Council and community.    63 During this process, the staff prepares project sheets to identify costs, funding sources, and ongoing  maintenance costs for each proposed capital project.  The capital plan is divided into eight categories.  The categories that contain capital projects are  Drainage, Facilities, Mobility Improvements, Parks and Beaches, Streets and Rail Corridor and  Wastewater projects.  The Studies category and Technology category contain projects that are non‐ capital in nature.  These categories include projects such as large studies and IT projects.    The following chart reflects the FY 2021‐22 capital plan by project category.    The following table reflects the FY 2021‐22 capital plan by revenue source.   Fund Amount General Fund 4,214,402$ General Fund - Financing 20,000,000 Gas Tax Fund 1,798,919 Capital Grant Funds 2,798,202 Transnet Fund 1,775,000 Coastal Zone Management Fund 160,000 Governmental/Educational Access Fund 191,667 CDBG Fund 235,181 CSA17 Fund 16,700 Traffic Mitigation Funds 731,583 Encinitas Lighting and Landscape District Fund 50,000 Facilities Fund Capital Projects 670,172 Cardiff Sanitary Division 1,000,000 Encinitas Sanitary Division 1,840,876 35,482,702$ 64 CITY OF ENCINITASPROPOSED SIX-YEAR CAPITAL IMPROVEMENT PROGRAM PROJECTSFY 2022 - 2027 BY FUNDPROPOSEDProposed Proposed Proposed Proposed Proposed Proposed SIX-YEARProject Number Project Description FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 TOTAL COSTFund 101 - General Fund12 WC18A 800 MHZ Radio Upgrades 84,674$ -$ -$ -$ -$ -$ 84,674$ 15 CS16C ADA Curb Ramp Project (Transition Plan Compliance)50,000 50,000 50,000 50,000 50,000 50,000 300,000 - CF18A ADA Parking Lot Upgrades (Glen Park)300,000 - - - - - 300,000 56 WC18B Assessment of Fair Housing- - 50,000 - - - 50,000 11 Z NEW Beach Staircase Access Refurbishment - 392,400 - 462,600 - - 855,000 - Z NEW Beacon's Beach Parking Lot150,000 400,000 - - - - 550,000 40 WC16D Circulation Element of GP50,000 - - - - - 50,000 2 WC17A Climate Action Plan - Mitigation Measures136,500 201,500 86,500 86,500 86,500 136,500 734,000 - Z NEW Coast Highway 101 Separated Bike Lanes72,210 - - - - - 72,210 58 WC19C Consolidated Plan (CDBG Program)- - 50,000 - - - 50,000 21 CD20A Cottonwood Creek Basin Maintenance- 600,000 - - - - 600,000 - Z NEW El Portal Undercrossing Public Art129,800 - - - - - 129,800 5 CS18E General Mobility Improvements300,000 300,000 300,000 300,000 300,000 300,000 1,800,000 60 WC01A GIS Basemap Updates and Enhancements- 20,000 - 20,000 - 20,000 60,000 - Z NEW Highway 101 Walkway to Solana Beach132,770 - - - - - 132,770 18 WC14B Housing Element Update- 500,000 500,000 - - - 1,000,000 62 CS18D Installation of Innovative Bike Lane Treatment (ROW Re-Utilization) 25,000 25,000 25,000 25,000 25,000 25,000 150,000 20 XX22X La Costa Stormwater Basin Rehab- - 450,000 - - - 450,000 7 CS04D Leucadia Streetscape - Future Phases20,000,000 - - - - - 20,000,000 - Z NEW Municipal Code Clean-Up100,000 - - - - - 100,000 - Z NEW New Sports Courts Study- 30,000 - - - - 30,000 58 CP04G Park Improvement Projects218,048 224,589 235,744 245,203 252,559 260,135 1,436,278 - Z NEW Rail Safety Study At-Grade Crossings250,000 - - - - - 250,000 22 CP00F2 Rec Trails Development/Trail 82, Rancho Santa Fe Road100,000 - - - - - 100,000 22 CP00F4 Rec Trails Development/Trail 95, El Camino Del Norte505,000 - - - - - 505,000 67 CS01E Safe Rte 2 Schools Program (City)200,000 200,000 200,000 200,000 200,000 200,000 1,200,000 - Z NEW San Elijo Bridge Pavement Failure Repair475,000 - - - - - 475,000 - Z NEW Sixth Cycle Housing Element Implementation50,000 50,000 - - - - 100,000 19 CD05E Storm Drain Repair250,000 250,000 250,000 250,000 250,000 250,000 1,500,000 24 WC18E Tech Infrastructure Replacement512,000 469,598 517,607 389,111 380,000 788,500 3,056,816 69 CS02F Traffic Safety and Calming100,000 75,000 75,000 75,000 75,000 75,000 475,000 71 WC16ATyler Enterprise (formerly Enterprise Workflow Management (EnerGov))23,400 44,200 40,000 40,000 30,000 30,000 207,600 Total Fund 101 - General Fund 24,214,402$ 3,832,287$ 2,829,851$ 2,143,414$ 1,649,059$ 2,135,135$ 36,804,148$ Fund 201 - Gas Tax Fund27 CS21A FY2020-21 Annual Street Overlay - HUTA 559,981$ 571,181$ 582,604$ 594,256$ 606,141$ 618,264$ 3,532,427$ 27 CS21A FY2020-21 Annual Street Overlay - RMRA SB1 1,238,938 1,263,717 1,288,991 1,314,771 1,341,066 1,367,888 7,815,371 Total Fund 201 - Gas Tax Fund 1,798,919$ 1,834,898$ 1,871,595$ 1,909,027$ 1,947,207$ 1,986,152$ 11,347,798$ Fund 203 - State Capital Grant Fund- WB06A ACOE Shoreline Protection Study 5,000$ 5,000$ 5,000$ 5,000$ 5,000$ 5,000$ 30,000$ - Z NEW Citywide Leading Pedestrian Intervals 1,234,500 - - - - - 1,234,500 - Z NEW Coast Highway 101 Separated Bike Lanes649,890 - - - - - 649,890 - WB16C Coastal Storm Damage Reduction Project160,000 160,000 - - - - 320,000 - Z NEW Highway 101 Walkway to Solana Beach708,930 - - - - - 708,930 Total Fund 203 - State Capital Grant Fund2,758,320$ 165,000$ 5,000$ 5,000$ 5,000$ 5,000$ 2,943,320$ PROPOSED CIP REQUESTS BY FUND65 CITY OF ENCINITASPROPOSED SIX-YEAR CAPITAL IMPROVEMENT PROGRAM PROJECTSFY 2022 - 2027 BY FUNDPROPOSEDProposed Proposed Proposed Proposed Proposed Proposed SIX-YEARProject Number Project Description FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 TOTAL COSTFund 211 - Transnet Fund27 CS21A FY2020-21 Annual Street Overlay 1,775,000$ 1,846,000$ 1,910,000$ 1,971,000$ 2,029,000$ 2,069,580$ 11,600,580$ Total Fund 211 - Transnet Fund 1,775,000$ 1,846,000$ 1,910,000$ 1,971,000$ 2,029,000$ 2,069,580$ 11,600,580$ Fund 212 - Coastal Zone Management Fund- WB16A Beach Habitat Study 40,000$ 40,000$ 40,000$ 40,000$ 20,000$ 20,000$ 200,000$ - WB16C Coastal Storm Damage Reduction Project 20,000 20,000 150,000 150,000 150,000 150,000 640,000 - WB08C SCOUP-Sand Compatiblity Opportunistic Use Program 100,000 100,000 100,000 100,000 100,000 100,000 600,000 Total Fund 212 - Coastal Zone Management Fund 160,000$ 160,000$ 290,000$ 290,000$ 270,000$ 270,000$ 1,440,000$ Fund 213 - Governmental/Educational Access Fund61 WC12C Governmental/Educational Access Project-Equipment Update 160,000$ 155,000$ 90,000$ 85,000$ 50,000$ 50,000$ 590,000$ 24 WC18E Tech Infrastructure Replacement 31,667 24,716 27,242 20,480 20,000 41,500 165,605 Total Fund 213 - Governmental/Educational Access Fund 191,667$ 179,716$ 117,242$ 105,480$ 70,000$ 91,500$ 755,605$ Fund 222 - CDBG FundCS19E Santa Fe Drive Corridor Improvements235,181$ 200,000$ 200,000$ -$ -$ -$ 635,181$ Total Fund 222 - CDBG Fund235,181$ 200,000$ 200,000$ -$ -$ -$ 635,181$ Fund 223 - Federal Capital Grant Fund12 WC18A 800 MHZ Radio Upgrades ( FY16 SHSP Grant)39,882$ -$ -$ -$ -$ -$ 39,882$ Total Fund 223 - Federal Capital Grant Fund39,882$ -$ -$ -$ -$ -$ 39,882$ Fund 230 - CSA17 Fund12 WC18A 800 MHZ Radio Upgrades16,700$ -$ -$ -$ -$ -$ 16,700$ Total Fund 230 - CSA17 Fund16,700$ -$ -$ -$ -$ -$ 16,700$ Fund 233 - Traffic Mitigation FundCS11C La Costa Avenue Improvements(300,000)$ (300,000)$ (150,000)$ (750,000)$ - CS19E Santa Fe Drive Corridor Improvements746,179 350,000 200,000 1,296,179 69 CS02F Traffic Safety and Calming(64,596) - - - - - (64,596) 70 CS02G Traffic Signal Modifications50,000 50,000 50,000 50,000 50,000 50,000 300,000 Total Fund 233 - Traffic Mitigation Fund431,583$ 100,000$ 100,000$ 50,000$ 50,000$ 50,000$ 781,583$ Fund 234 - Reg TrafficCS11C La Costa Avenue Improvements300,000$ 300,000$ 150,000$ -$ -$ -$ 750,000$ Total Fund 234 - Reg Traffic300,000$ 300,000$ 150,000$ -$ -$ -$ 750,000$ Fund 295 - ELLD Fund68 CS17G Street Light & Traffic Signal Replacements50,000$ 50,000$ 40,000$ 40,000$ 40,000$ 40,000$ 260,000$ Total Fund 295 - ELLD Fund50,000$ 50,000$ 40,000$ 40,000$ 40,000$ 40,000$ 260,000$ Fund 297 - Zone H Fund68 CS17G Street Light & Traffic Signal Replacements-$ -$ 5,000$ 5,000$ 5,000$ 5,000$ 20,000$ Total Fund 297 - Zone H Fund-$ -$ 5,000$ 5,000$ 5,000$ 5,000$ 20,000$ Fund 403 - Facilities Fund Capital Projects73 CF16A Civic Center Improvements300,000$ 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 800,000$ 79 CF18B Community Center Improvements100,000 100,000 100,000 100,000 100,000 100,000 600,000 76 CF16B Fire Stations Improvements30,000 25,000 25,000 25,000 25,000 25,000 155,000 74 CF16F Library Improvements150,000 50,000 400,000 50,000 50,000 50,000 750,000 78 CF20A Lifeguard Facility Improvements25,000 25,000 25,000 25,000 25,000 25,000 150,000 PROPOSED CIP REQUESTS BY FUND66 CITY OF ENCINITASPROPOSED SIX-YEAR CAPITAL IMPROVEMENT PROGRAM PROJECTSFY 2022 - 2027 BY FUNDPROPOSEDProposed Proposed Proposed Proposed Proposed Proposed SIX-YEARProject Number Project Description FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 TOTAL COST75 CF16D PW Facility Improvements 50,000 50,000 50,000 50,000 50,000 50,000 300,000 Total Fund 403 - Facilities Fund Capital Projects 655,000$ 350,000$ 700,000$ 350,000$ 350,000$ 350,000$ 2,755,000$ Fund 512 - CSD Capital Projects- CC04E CSD Collection System Rehab 300,000$ 300,000$ 300,000$ 300,000$ 300,000$ 300,000$ 1,800,000$ - CC04J Olivenhain Trunk Improvements 700,000 700,000 700,000 - - - 2,100,000 - CC21A SEJPA Plant Improvements- - (1,128,220) 475,000 475,000 475,000 296,780 Total Fund 512 - CSD Capital Projects1,000,000$ 1,000,000$ (128,220)$ 775,000$ 775,000$ 775,000$ 4,196,780$ Fund 522 - ESD Capital Projects- CE04A Batiquitos 2004 Pump Station Improvement90,000$ 90,000$ 90,000$ 90,000$ 90,000$ 90,000$ 540,000$ - CE04H Collection System Rehabilitation500,000 500,000 500,000 500,000 500,000 500,000 3,000,000 - CE21B CIPs at Encina875,876 1,200,488 1,300,229 1,450,116 1,403,434 1,497,304 7,727,447 - CE22D Moonlight Beach Pump Station Rehabilitation375,000 375,000 - - - - 750,000 Total Fund 522 - ESD Capital Projects1,840,876$ 2,165,488$ 1,890,229$ 2,040,116$ 1,993,434$ 2,087,304$ 12,017,447$ Fund 561 - Pacific Pines Fund402WC18D Pacific Pines Maintenance Schedule15,172$ 52,964$ 64,392$ 65,072$ 75,049$ 25,669$ 298,318$ Total Fund 561 - Pacific Pines Fund15,172$ 52,964$ 64,392$ 65,072$ 75,049$ 25,669$ 298,318$ Grand Total35,482,702$ 12,236,353$ 10,045,089$ 9,749,109$ 9,258,749$ 9,890,340$ 86,662,342$ PROPOSED CIP REQUESTS BY FUND67 PROPOSED SIX-YEAR CAPITAL IMPROVEMENT PROGRAM PROJECTSFUNDED PROJECTSFY 2022 - 2027 FUNDED CIP REQUESTSPROPOSEDProposed Proposed Proposed Proposed Proposed Proposed SIX-YEARProject Number Funding Source Project Description FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 TOTAL COSTDrainage21 CD20A 101 GENERAL FUND Cottonwood Creek Basin Maintenance -$ 600,000$ -$ -$ -$ -$ 600,000$ 20 Z NEW 101 GENERAL FUNDLa Costa Stormwater Basin Rehab- - 450,000 - - - 450,000 19 CD05E 101 GENERAL FUNDStorm Drain Repair250,000 250,000 250,000 250,000 250,000 250,000 1,500,000 Total Drainage250,000$ 850,000$ 700,000$ 250,000$ 250,000$ 250,000$ 2,550,000$ Facilities73 CF16A 403 FACILITIES FUND CAPITAL PROJECTS Civic Center Improvements300,000 100,000 100,000 100,000 100,000 100,000 800,000 79 CF18B 403 FACILITIES FUND CAPITAL PROJECTS Community Center Improvements100,000 100,000 100,000 100,000 100,000 100,000 600,000 76 CF16B 403 FACILITIES FUND CAPITAL PROJECTS Fire Stations Improvements30,000 25,000 25,000 25,000 25,000 25,000 155,000 74 CF16F 403 FACILITIES FUND CAPITAL PROJECTS Library Improvements150,000 50,000 400,000 50,000 50,000 50,000 750,000 78 CF20A 403 FACILITIES FUND CAPITAL PROJECTS Lifeguard Facility Improvements25,000 25,000 25,000 25,000 25,000 25,000 150,000 65 WC18D 561 PACIFIC PINES FUNDPacific Pines Maintenance Schedule15,172 52,964 64,392 65,072 75,049 25,669 298,318 75 CF16D 403 FACILITIES FUND CAPITAL PROJECTS PW Facility Improvements50,000 50,000 50,000 50,000 50,000 50,000 300,000 Total Facilities670,172$ 402,964$ 764,392$ 415,072$ 425,049$ 375,669$ 3,053,318$ Mobility Improvements15 CS16C 101 GENERAL FUNDADA Curb Ramp Project (Transition Plan Compliance)50,000$ 50,000$ 50,000$ 50,000$ 50,000$ 50,000$ 300,000$ - Z NEW 203 STATE CAPITAL GRANT FUND Citywide Leading Pedestrian Intervals1,234,500 - - - - - 1,234,500 - Z NEW 101 GENERAL FUNDCoast Highway 101 Separated Bike Lanes72,210 - - - - - 72,210 - Z NEW 203 STATE CAPITAL GRANT FUND Coast Highway 101 Separated Bike Lanes649,890 - - - - - 649,890 Total Coast Highway 101 Separated Bike Lanes722,100 - - - - - 722,100 5 CS18E 101 GENERAL FUNDGeneral Mobility Improvements300,000 300,000 300,000 300,000 300,000 300,000 1,800,000 - Z NEW 101 GENERAL FUNDHighway 101 Walkway to Solana Beach132,770 - - - - - 132,770 - Z NEW 203 STATE CAPITAL GRANT FUND Highway 101 Walkway to Solana Beach708,930 - - - - - 708,930 Total Highway 101 Walkway to Solana Beach841,700 - - - - - 841,700 62 CS18D 101 GENERAL FUNDInstallation of Innovative Bike Lane Treatment (ROW Re-Utiliz25,000 25,000 25,000 25,000 25,000 25,000 150,000 67 CS01E 101 GENERAL FUNDSafe Rte 2 Schools Program (City)200,000 200,000 200,000 200,000 200,000 200,000 1,200,000 69 CS02F 101 GENERAL FUNDTraffic Safety and Calming100,000 75,000 75,000 75,000 75,000 75,000 475,000 69 CS02F 233 TRAFFIC MIT FUNDTraffic Safety and Calming(64,596) - - - - - (64,596) Total Traffic Safety and Calming35,404 75,000 75,000 75,000 75,000 75,000 410,404 Total Mobility Improvements3,408,704$ 650,000$ 650,000$ 650,000$ 650,000$ 650,000$ 6,658,704$ Parks and Beaches- CF18A 101 GENERAL FUNDADA Parking Lot Upgrades (Glen Park)300,000$ -$ -$ -$ -$ -$ 300,000$ - WB16A 212 COASTAL ZONE MANAGEMENT FUND Beach Habitat Study40,000 40,000 40,000 40,000 20,000 20,000 200,000 11 - 101 GENERAL FUNDBeach Staircase Access Refurbishment - 392,400 - 462,600 - - 855,000 - Z NEW 101 GENERAL FUNDBeacon's Beach Parking Lot150,000 400,000 - - - - 550,000 - WB16C 203 STATE CAPITAL GRANT FUND Coastal Storm Damage Reduction Project160,000 160,000 - - - - 320,000 - WB16C 212 COASTAL ZONE MANAGEMENT FUND Coastal Storm Damage Reduction Project20,000 20,000 150,000 150,000 150,000 150,000 640,000 Total Coastal Storm Damage Reduction Project180,000 180,000 150,000 150,000 150,000 150,000 960,000 - Z NEW 101 GENERAL FUNDEl Portal Undercrossing Public Art129,800 - - - - - 129,800 58 CP04G 101 GENERAL FUNDPark Improvement Projects218,048 224,589 235,744 245,203 252,559 260,135 1,436,278 22 CP00F2 101 GENERAL FUNDRec Trails Development/Trail 82, Rancho Santa Fe Road100,000 - - - - - 100,000 22 CP00F4 101 GENERAL FUNDRec Trails Development/Trail 95, El Camino Del Norte505,000 - - - - - 505,000 - WB08C 212 COASTAL ZONE MANAGEMENT FUND SCOUP-Sand Compatiblity Opportunistic Use Program100,000 100,000 100,000 100,000 100,000 100,000 600,000 Total Parks and Beaches1,722,848$ 1,336,989$ 525,744$ 997,803$ 522,559$ 530,135$ 5,636,078$ PROPOSED FUNDED CIP REQUESTS BY CATEGORY68 PROPOSED SIX-YEAR CAPITAL IMPROVEMENT PROGRAM PROJECTSFUNDED PROJECTSFY 2022 - 2027 FUNDED CIP REQUESTSPROPOSEDProposed Proposed Proposed Proposed Proposed Proposed SIX-YEARProject Number Funding Source Project Description FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 TOTAL COSTStreets and Rail Corridor27 CS21A 201 HUTA (GAS TAX) FUND FY2020-21 Annual Street Overlay - HUTA 559,981$ 571,181$ 582,604$ 594,256$ 606,141$ 618,264$ 3,532,427$ 27 CS21A 211 TRANSNET FUNDFY2020-21 Annual Street Overlay1,775,000 1,846,000 1,910,000 1,971,000 2,029,000 2,069,580 11,600,580 27 CS21A 201 HUTA (GAS TAX) FUNDFY2020-21 Annual Street Overlay - RMRA SB11,238,938 1,263,717 1,288,991 1,314,771 1,341,066 1,367,888 7,815,371 Total FY 2020-21 Annual Street Overlay3,573,919 3,680,898 3,781,595 3,880,027 3,976,207 4,055,732 22,948,378 CS11C 233 TRAFFIC MIT FUNDLa Costa Avenue Improvements(300,000) (300,000) (150,000) - - - (750,000) CS11C 234 REG TRAFFICLa Costa Avenue Improvements300,000 300,000 150,000 - - - 750,000 Total La Costa Avenue Improvements- - - - - - - 7 CS04D 101 GENERAL FUNDLeucadia Streetscape - Future Phases20,000,000 - - - - - 20,000,000 - Z NEW 101 GENERAL FUNDRail Safety Study At-Grade Crossings250,000 - - - - - 250,000 - Z NEW 101 GENERAL FUNDSan Elijo Bridge Pavement Failure Repair475,000 - - - - - 475,000 CS19E 222 CDBG FUNDSanta Fe Drive Corridor Improvements235,181 200,000 200,000 - - - 635,181 CS19E 233 TRAFFIC MITIGATION FUNDSanta Fe Drive Corridor Improvements746,179 350,000 200,000 - - - 1,296,179 Total Santa Fe Drive Corridor Improvements981,360 550,000 400,000 - - - 1,931,360 68 CS17G 295 ELLD FUNDStreet Light & Traffic Signal Replacements50,000 50,000 40,000 40,000 40,000 40,000 260,000 68 CS17G 297 Zone H FUNDStreet Light & Traffic Signal Replacements- - 5,000 5,000 5,000 5,000 20,000 Total Street Light & Traffic Signal Replacements50,000 50,000 45,000 45,000 45,000 45,000 280,000 70 CS02G 233 TRAFFIC MIT FUNDTraffic Signal Modifications50,000 50,000 50,000 50,000 50,000 50,000 300,000 Total Streets and Rail Corridor25,380,279$ 4,330,898$ 4,276,595$ 3,975,027$ 4,071,207$ 4,150,732$ 46,184,738$ Studies- WB06A 203 STATE CAPITAL GRANT FUND ACOE Shoreline Protection Study5,000$ 5,000$ 5,000$ 5,000$ 5,000$ 5,000$ 30,000$ 56 WC18B 101 GENERAL FUNDAssessment of Fair Housing- - 50,000 - - - 50,000 40 WC16D 101 GENERAL FUNDCirculation Element of GP50,000 - - - - - 50,000 2 WC17A 101 GENERAL FUNDClimate Action Plan - Mitigation Measures136,500 201,500 86,500 86,500 86,500 136,500 734,000 58 WC19C 101 GENERAL FUNDConsolidated Plan (CDBG Program)- - 50,000 - - - 50,000 18 WC14B 101 GENERAL FUNDHousing Element Update- 500,000 500,000 - - - 1,000,000 - Z NEW 101 GENERAL FUNDMunicipal Code Clean-Up100,000 - - - - - 100,000 - Z NEW #### GENERAL FUNDNew Sports Courts Study- 30,000 - - - - 30,000 - Z NEW 101 GENERAL FUNDSixth Cycle Housing Element Implementation50,000 50,000 - - - - 100,000 Total Studies341,500$ 786,500$ 691,500$ 91,500$ 91,500$ 141,500$ 2,144,000$ PROPOSED FUNDED CIP REQUESTS BY CATEGORY69 PROPOSED SIX-YEAR CAPITAL IMPROVEMENT PROGRAM PROJECTSFUNDED PROJECTSFY 2022 - 2027 FUNDED CIP REQUESTSPROPOSEDProposed Proposed Proposed Proposed Proposed Proposed SIX-YEARProject Number Funding Source Project Description FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 TOTAL COSTTechnology12 WC18A 101 GENERAL FUND 800 MHZ Radio Upgrades 84,674$ -$ -$ -$ -$ -$ 84,674$ 12 WC18A 230 CSA 17A800 MHZ Radio Upgrades16,700 - - - - - 16,700 12 WC18A 223 FEDERAL CAPITAL GRANT FUND 800 MHZ Radio Upgrades ( FY16 SHSP Grant)39,882 - - - - - 39,882 Total 800 MHZ Radio Upgrades141,256 - - - - - 141,256 60 WC01A 101 GENERAL FUNDGIS Basemap Updates and Enhancements- 20,000 - 20,000 - 20,000 60,000 61 WC12C 213 GOVERNMENTAL/EDUCATIONAL ACCESGovernmental/Educational Access Project-Equipment Update160,000 155,000 90,000 85,000 50,000 50,000 590,000 24 WC18E 101 GENERAL FUNDTech Infrastructure Replacement512,000 469,598 517,607 389,111 380,000 788,500 3,056,816 24 WC18E 213 GOVT EDUC ACCESS FUNDTech Infrastructure Replacement31,667 24,716 27,242 20,480 20,000 41,500 165,605 Total Tech Infrastructure Replacement543,667 494,314 544,849 409,591 400,000 830,000 3,222,421 71 WC16A 101 GENERAL FUNDTyler Enterprise (formerly Enterprise Workflow Management (23,400 44,200 40,000 40,000 30,000 30,000 207,600 Total Technology868,323$ 713,514$ 674,849$ 554,591$ 480,000$ 930,000$ 4,221,277$ Wastewater- CE04A 522 ESD CAPITAL PROJECTSBatiquitos 2004 Pump Station Improvement90,000$ 90,000$ 90,000$ 90,000$ 90,000$ 90,000$ 540,000$ - CE21B 522 ESD CAPITAL PROJECTSCIPs at Encina875,876 1,200,488 1,300,229 1,450,116 1,403,434 1,497,304 7,727,447 - CE04H 522 ESD CAPITAL PROJECTSCollection System Rehabilitation500,000 500,000 500,000 500,000 500,000 500,000 3,000,000 - CC04E 512 CSD CAPITAL PROJECTSCSD Collection System Rehab300,000 300,000 300,000 300,000 300,000 300,000 1,800,000 - CE22D 522 ESD CAPITAL PROJECTSMoonlight Beach Pump Station Rehabilitation375,000 375,000 - - - - 750,000 - CC04J 512 CSD CAPITAL PROJECTSOlivenhain Trunk Improvements700,000 700,000 700,000 - - - 2,100,000 - CC21A 512 CSD CAPITAL PROJECTSSEJPA Plant Improvements- - (1,128,220) 475,000 475,000 475,000 296,780 Total Wastewater2,840,876$ 3,165,488$ 1,762,009$ 2,815,116$ 2,768,434$ 2,862,304$ 16,214,227$ - Grand Total35,482,702$ 12,236,353$ 10,045,089$ 9,749,109$ 9,258,749$ 9,890,340$ 86,662,342$ PROPOSED FUNDED CIP REQUESTS BY CATEGORY70 Debt The Debt Service Fund is used to account for the accumulation of resources for, and the repayment of  general long‐term debt, interest, and related costs. The City’s policy is that the debt service on bonds and  notes paid each year shall not exceed 15 percent of the General Fund budget.  The annual debt service  amount of $3,922,355 at June 30, 2021 is five percent of the General Fund budget and meets the City’s  debt service policy.    The City enjoys a AAA bond rating, which is the highest rating issued.  Descriptions of the City’s capital  leases and bonded debt follow.  Capital Leases The City entered long‐term lease arrangements to finance the purchase of replacement fire engines in  2017 and 2020; and improvements to the Encinitas Civic Center in 2008. Bonded Debt The  2013  Encinitas  Public  Financing  Authority  Lease  Revenue  Bonds  were  issued  to  partially  fund  the  construction of the Encinitas Community Park.     The 2014 Encinitas Public Financing Authority Lease Revenue Bonds Series A and B were issued to fund  two capital projects.  Series A for $3 million was used to build a new marine safety center at Moonlight  Beach.  Series B for $10 million was used to purchase the Pacific View property.  The  2015  Encinitas  Public  Financing  Authority  Lease  Revenue  Bonds  were  issued  to  refund  the  2006  Encinitas Public Financing Authority Lease Refund Bonds. The 2006 bonds were issued to construct the  Encinitas Library and partially fund the Encinitas Community Park, fire stations 1‐3, and improvements to  the public works building.  The  2017  Encinitas  Public  Financing  Authority  Lease  Revenue  Bonds  were  issued  to  refund  the  2010  Encinitas Public Financing Authority Lease Revenue Bonds. The 2010 bonds were issued to refund the  2001 bonds which were originally issued to fund the purchase of the land for the Encinitas Community  Park.  Enterprise/Business‐Type 2017 CSD Note Payable to San Elijo Joint Powers Authority (SEJPA) is a loan for the purpose of funding the  completion of wastewater facilities and improvements projects titled the “Clean Water Projects.” CSD is  responsible for 50% of the total amount of the $22,115,000 of Revenue Bonds issued by SEJPA.  2004 Encinitas Housing Authority Housing Mortgage Note Payable was executed in conjunction with the  purchase of 16 affordable housing units.  71 Long Term Obligations and Capital Leases Outstanding FY 2021‐22 Final Repayment Original Balance Payment Payment Bond/Lease Name Source Bond Issue/Lease at June 30, 2021 P & IFY 2013 Lease Revenue Bonds General Fund Series A (Park Project)$7,865,000 $5,200,000 $513,206 2033 2014 Lease Revenue Bonds General Fund Pacific View Land 10,365,000             9,130,000            645,225               2044 Moonlight Beach Lifeguard Tower 3,095,000               2,690,000            167,832               2044 2015 Library Refunding Bonds General Fund 15,645,000             12,995,000          1,056,582            2037 2017 Lease Revenue Refunding Bonds General Fund 11,955,000             9,335,000            1,142,000            2031 2017 CSD Note  to SEJPA CSD 11,057,500             10,615,000          668,112               2047 2004 Housing Authority EHA 1,905,338               924,799               99,879 2034 2017 Fire Apparatus Lease General Fund 629,851 283,397               98,642 2024 2020 Fire Apparatus Lease General Fund 737,623 689,003               115,312               2028 2008 Roof Lease General Fund 2,100,000               350,785               183,556               2023 Totals $65,355,312 $52,212,984 $4,690,346 Totals by Fund General Fund $52,392,474 $40,673,185 $3,922,355 Cardiff Sanitary Debt Service Fund 11,057,500 10,615,000 668,112 Encinitas Housing Authority 1,905,338 924,799 99,879 $65,355,312 $52,212,984 $4,690,346 72 Position SummaryBy Function Approved Approved Approved Adopted Proposed FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2022‐23 GENERAL GOVERNMENT City Council 1.00 1.00 1.00 1.00 1.00  City Manager 27.20               27.35               27.35               29.35               29.35                City Clerk 3.00 3.00 3.00 3.00 3.00  Finance 13.40               13.70               13.70               13.70               13.70                48.00               48.00               48.00               50.50               50.50                69.00               70.00               70.00               70.00               70.00                34.00               34.00               34.00               35.00               35.00                21.25               21.25               21.25               21.50               21.50                216.85             218.30             218.30             224.05             224.05              DEVELOPMENT SVCS (Planning, Building, Eng) PUBLIC SAFETY PUBLIC WORKS PARKS, REC & CULTURAL ARTS Grand Total Notes Increase in 5.75 FTE for FY 2021‐22 includes: 2.00 General Government IT Network Analyst, Multi‐Media Analyst 2.50 Development Services Housing Services Manager, Senior Planner – Mobility, 0.5 Program Assistant 1.00 Public Works Utility & Maintenance Worker 0.25 Parks and Recreation Program Assistant 73 How to Read Departmental Summaries The departmental section of a budget document traditionally has focused on accomplishments and  detailed financial schedules. Recently, however, emphasis is also being placed on describing programs or  services and how their objectives will be met. Here is an overview of the information communicated in  Departmental pages. Department Name Dept # Did you know? Presents interesting facts about our city or highlights a recent accomplishment.  Services A description of services or functional responsibilities, along with hours of operation and contact  information.  Department historical recap Brief departmental historical recap of significant restructuring or changes to how services are delivered.  Link to fund structure Overview of the funds where department revenues and expenditures are budgeted.  Key changes in service levels Identifies increases or reductions in service levels. This may include the dollar impact and the potential  effect on the public.  Performed in‐house or privatized Discusses whether services are performed in‐house (by City staff) or privatized (contracted out to  another party to deliver services).  Activities required by law Highlights activities required by law. Issues Discusses challenges, issues, and opportunities—with a focus on the future, key decision points, and  potential solutions.  74     Budget Summary Revenues Identifies major categories of revenue.  Expenditures / Expenses Identifies major categories of expenditures.  Staffing A departmental organization chart is provided. Any proposed reclassification or re‐organizations are  noted, but not shown in the chart.  Departmental headcount is presented in the agencywide Position Summary Schedule.   Strategic Plan and Performance Measures Department Performance Measures This matrix shows how the department measures progress toward accomplishing the City’s strategic  goals.  Core Service  Strategic  Plan Performance Measure  Timeline for  Completion FY19 FY20 FY21  Proj  FY22  Goal  FY23  SAMPLE Provide law  enforcement   Partner with PERT on  mental health calls  Continuous Did  not  track  415 420 450 450    KEY: Strategic Plan Operating Principles and Vision   Respectful Partnerships / Community Outreach    Quality Transportation    Improvement & Efficiency    Recreation    Measurement & Accountability / Data Gathering & Sharing    Environment    Financially Sound Decision Making / Economic Development    Arts & Culture    Public Safety    Community Character / Community Planning    75 General Government Function    76 City Council 10 Did you know? Students, and other residents, can learn how City government positively impacts their daily lives on the  City of Encinitas YouTube channel. Click here to watch the “Life in Encinitas: Civic Education” video.  Services The City Council is the governing body of the City and consists of an elected Mayor and four elected  Council Members. The role of the Mayor and City Council is to determine policy for the City. The Mayor  is a two‐year term and Council members are elected on staggered four‐year terms. The Deputy Mayor is  selected each year by a majority vote of the City Council.  In addition to the specific direction given to the City Manager at Council meetings, Council also adopts  goals and procedures which define services the City should provide for its residents. The Council  approves the City's Financial Plan and Capital Improvement Plan.  The Mayor and City Council serve as Board Members of the San Dieguito Water District, Encinitas  Housing Authority, and the Encinitas Financing Authority. In addition, Council Members represent the  City on various regional boards, commissions, and committees.  Webpage https://encinitasca.gov/Government/Elected‐Officials  Phone number 760‐633‐2618  Address City Hall, 505 S. Vulcan Ave., Encinitas CA, 92024  Hours of operation City Council typically meets the second, third, and fourth Wednesday of  each month for regular Council meetings beginning at 6:00 p.m. Special  meetings are also held on an "as needed" basis in order to address  special issues or conduct special public workshops.  Email City Council Group E‐Mail: council@encinitasca.gov  See webpage for direct phone extensions and email addresses  Department Head Catherine S. Blakespear, Mayor (presiding officer of City Council)  Department historical recap 2022: City Council Redistricting (in process) 2018–2020: transitioned from at‐large to district‐based elections for Council Members 2017: voting districts established 2014: transitioned from majority vote of City Council to directly elected Mayor Link to fund structure All funds: approve budget appropriations, capital projects, debt 101 ‐ GENERAL FUND: department operating budget 77    213 ‐ GOVERNMENT EDUCATION ACCESS: award franchise agreements  Changes in service levels  COVID‐19 impacts on revenue, need for community assistance, and grant administration  required reprioritization of Capital Improvement projects   Launched Community Choice Energy, with member cities of San Diego, Chula Vista, Imperial  Beach and La Mesa  Performed in‐house or privatized Not applicable – elected officials  Activities required by law  Encinitas Municipal Code defines Council structure and responsibilities   Following every federal decennial census, local governments are required to commence a  formal redistricting process as prescribed by the California Elections Code  78   Issues Each year, the Mayor presents a State of  the City address hosted by the Encinitas  Chamber of Commerce.  The State of the  City Address highlights significant  accomplishments and challenges from the  previous year and provides an outlook for  the future. The October 2020 State of the  City, the first virtual address, is available  for viewing on YouTube.     Budget Summary Revenues Consist of ticket sales to recover costs of the Mayor’s Prayer Breakfast.  Expenditures   Actual Actual Rev  Budget Proposed Proposed Fund / Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2022‐23 101 ‐ GENERAL FUND ‐423,710 ‐426,128 ‐471,054 ‐507,289 ‐509,953 Revenue 2,425 0 2,225 2,225 2,225 10110300 ‐ CITY COUNCIL‐ADMINISTRATION 2,425 0 2,225 2,225 2,225 37 ‐ OTHER  REVENUE 2,425 0 2,225 2,225 2,225 Expense ‐426,135 ‐426,128 ‐473,279 ‐509,514 ‐512,178 10110300 ‐ CITY COUNCIL‐ADMINISTRATION ‐426,135 ‐426,128 ‐473,279 ‐509,514 ‐512,178 41 ‐ PERSONNEL ‐268,442 ‐309,720 ‐322,766 ‐330,799 ‐333,463 43 ‐ MATERIALS  & SUPPLIES ‐21,889 ‐13,505 ‐19,085 ‐21,685 ‐21,685 45 ‐ CONTRACTS  & SERVICES ‐135,804 ‐102,903 ‐131,428 ‐157,030 ‐157,030 213 ‐ GOVERNMENT EDUCATION ACCESS ‐128,434 ‐129,998 ‐209,826 ‐119,801 ‐119,801 Expense ‐128,434 ‐129,998 ‐209,826 ‐119,801 ‐119,801 21310313 ‐ CITY MANAGER ‐GOV EDUC ACCESS ‐128,434 ‐129,998 ‐209,826 ‐119,801 ‐119,801 41 ‐ PERSONNEL 00000 43 ‐ MATERIALS  & SUPPLIES ‐2,867 ‐1,804 ‐8,000 ‐10,000 ‐10,000 45 ‐ CONTRACTS  & SERVICES ‐105,806 ‐108,433 ‐193,541 ‐101,516 ‐101,516 46 ‐ INTERNAL COST ALLOC ‐19,761 ‐19,761 ‐8,285 ‐8,285 ‐8,285 229 ‐ RESTRICTED DONATIONS & CONTRIB ‐74,750 0000 Revenue 71,250 0000 22910301 ‐ COMMUNITY GRANT 71,250 0000 36 ‐ USE ‐ MONEY/PROPERTY 71,250 0000 Expense ‐146,000 0000 22910301 ‐ COMMUNITY GRANT ‐146,000 0000 49 ‐ TRANSFERS ‐146,000 0000 Grand Total ‐626,894 ‐556,126 ‐680,880 ‐627,090 ‐629,754 79 Staffing Number of Full‐Time Equivalent Positions: 1.0 FTE. Five elected council members with one full‐time  administrative staff member.   Strategic Plan and Performance Measures Department Performance Measures This matrix shows how the department measures progress toward accomplishing the City’s  strategic goals described on page 8.  Core Service  Strategic  Plan Performance Measure  Timeline for  Completion FY19 FY20 FY21  Proj  FY22  Goal  FY23  Provide policy direction  for the City  All Provide direction at  Council meetings and  adopt goals and  procedures  Continuous       Participate in regional  policy decision‐making  All Represent the City on  various regional boards  and committees  throughout San Diego  County  Continuous       KEY: Operating Principles and Vision Respectful Partnerships / Community Outreach Quality Transportation  Improvement & Efficiency Recreation  Measurement & Accountability / Data Gathering & Sharing Environment  Financially Sound Decision Making / Economic Development Arts & Culture  Public Safety Community Character / Community Planning  80 City Attorney 10 Services The City Attorney represents the City of Encinitas and the San Dieguito Water District. The City Attorney  advises the City Council, City Departments and City Commissions regarding legal matters of concern to  the City and its operations.   Webpage https://encinitasca.gov/Government/Elected‐Officials  Phone number (760)633‐2672 Address City Hall, 505 S. Vulcan Ave., Encinitas CA, 92024  Department Head Leslie E Devaney, Interim City Attorney  Department historical recap 2019: City Attorney resigned in fall of FY 2019‐20. Interim City Attorney appointed. Link to fund structure 101 ‐ GENERAL FUND: operating budget Changes in service levels Increased outside special counsel services in FY 2021‐22 related to Council redistricting and Measure H  cannabis implementation  Performed in‐house or privatized? Services are privatized. The contract City Attorney serves at the pleasure of City Council.  Activities required by law Encinitas Municipal Code requires a Council‐appointed City Attorney Interprets and advises on California State Code and Encinitas Municipal and Zoning Codes Issues The contracted City Attorney assists the Council, City Manager, and staff with ongoing legal concerns throughout the year. The City Attorney procures attorneys who specialize land use, litigation, liability, etc. Potential implementation of cannabis tax initiative. 81   Budget Summary Expenditures   Actual Actual Rev Budget Proposed Proposed  Fund / Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2022‐23  101 ‐ GENERAL FUND ‐416,493 ‐667,378 ‐690,500 ‐985,500 ‐825,000  Expense ‐416,493 ‐667,378 ‐690,500 ‐985,500 ‐825,000  10110302 ‐ CITY COUNCIL‐CITY ATTORNEY ‐416,493 ‐667,378 ‐690,500 ‐985,500 ‐825,000  43 ‐ MATERIALS & SUPPLIES ‐2,000 ‐2,000 0 0 0  45 ‐ CONTRACTS & SERVICES ‐414,493 ‐665,378 ‐690,500 ‐985,500 ‐825,000  Grand Total ‐416,493 ‐667,378 ‐690,500 ‐985,500 ‐825,000     Increase in general City Attorney services as new contract reflects current market rates. Prior  City Attorney’s fees had not increased substantially since original appointment in 2002.   Increase in special counsel services related to Council redistricting process and one‐time  implementation of voter‐approved cannabis initiative, $165K and $60K in FY 2021‐22.  Staffing Number of Full‐Time Equivalent Positions: 0 FTE, services are contracted.   Risk Management staff works closely with the City Attorney and helps coordinate legal services.          82 Strategic Plan and Performance Measures Department Performance Measures This matrix shows how the department measures progress toward accomplishing the City’s  strategic goals described on page 8.  Core Service  Strategic  Plan Performance Measure  Timeline for  Completion FY19 FY20 FY21  Proj  FY22  Goal  FY23  Advise Council,  commissions, and staff  on legal matters  All Assist in achieving City  goals that are the  subject of our advice.  Continuous       KEY: Operating Principles and Vision Respectful Partnerships / Community Outreach Quality Transportation  Improvement & Efficiency Recreation  Measurement & Accountability / Data Gathering & Sharing Environment  Financially Sound Decision Making / Economic Development Arts & Culture  Public Safety Community Character / Community Planning  83 City Manager’s Office 20 Did you know? The City provided 250 assistance grants in the amount of $2,500 each to small local businesses while businesses were required to be closed during the COVID‐19 pandemic. Contact Webpage https://encinitasca.gov/Government/Departments/City‐Manager  Phone number 760‐633‐2604  Address City Hall, 505 S. Vulcan Ave., Encinitas CA, 92024  Hours of operation 8:00 a.m. to 5:00 p.m, Monday through Thursday  8:00 a.m. to 4:00 p.m, Fri (Alternating Fridays Closed)  Email citymanager@encinitasca.gov  Department head Pamela Antil, City Manager  Services The Office of the City Manager is responsible for the administration and oversight of the city  organization, including the hiring of the city’s workforce, supervising city departments, and ensuring  that the City Council’s priorities are met. The Office is also responsible for regional government  coordination, economic development, the city’s legislative program, community engagement and public  information, law enforcement contract administration, and citywide resource allocation.  This department includes the following divisions: Administration, Human Resources, Information  Technology, Risk Management, and Environmental Services.  Department historical recap June 23, 2021: Council approved move of Environmental Services (Climate Action Plan and Coastal Zone)  to the new Infrastructure & Sustainability Department. Divisions which had previously moved from  Engineering 72730 as of July 1, 2017.  Link to fund structure 101 ‐ GENERAL FUND: department operating budget 212 ‐ COASTAL ZONE MANAGEMENT: Environmental Services oversees 601 ‐ SELF INSURANCE: Risk Management oversees Key changes in service levels One of five member cities in San Diego Community Power a new community choice aggregator in the San Diego region that began electric service starting 2021. Added a 24/7 Security Operations Center supporting the City, San Dieguito Water District, and San Elijo Joint Powers Authority. 84 Performed in‐house or privatized Services are performed by a mix of in‐house staff and contracted services Activities required by law Encinitas Municipal Code requires a Council‐appointed City Manager to deal with the administration of the City. Environmental Services Division is subject to uphold state and federal laws that are designed to protect the environment, such as the Clean Water Act, Coastal Zone Management Act, and the Endangered Species Act. Encinitas Municipal Code establishes and defines the duties of the Environmental Commission The Department of Homeland Security (DHS) mandates cybersecurity controls and audits to reduce risk to public infrastructure. Issues Effectively manage the response, reopening, and recovery related to the COVID‐19 public health emergency Increase communications program through all available platforms to increase authentic community engagement and sharing of timely City information Integrate the recommendations of the Equity & Inclusion Committee upon adoption by Council Implement Green Building Ordinance and related activities Implement Cannabis (Measure H) Ordinance and related activities Successfully transition climate action and sand replenishment programs to new Infrastructure & Sustainability division Increase intergovernmental collaboration and legislative advocacy with local, state, and federal governments to further the City Council adopted legislative platform and support as‐needed special projects Establish Infrastructure Blue Ribbon Committee to study citywide infrastructure backlog and funding opportunities Coordinate with City Council on evaluation City Attorney Services to include Request for Qualifications Administrative Services and Risk to lead the Redistricting 21/22 Project for updating the City’s voting districts In March 2021, the American Rescue Plan Act (ARPA) was signed into law.  The City has received $4.1  million of its $8.1 million allocation for use towards the funding of COVID‐19 related expenditures and  investments in water, wastewater, storm drain and broadband projects.  85       Budget Summary (Includes  Transfers) Actual Actual Rev  Budget Proposed Proposed Fund / Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2022‐23 101 ‐ GENERAL FUND ‐3,050,791 ‐4,589,479 ‐5,058,201 ‐5,972,354 ‐5,845,968 Revenue 96,738 125,667 159,379 103,507 103,507 10120310 ‐ CITY MANAGER ‐ADMINISTRATION 65,001 63,559 66,679 10,807 10,807 32 ‐ LICENSE FEE/PERMITS 25,781 21,538 25,200 00 33 ‐ INTERGOVERNMENTAL 00000 36 ‐ USE ‐ MONEY/PROPERTY 39,220 42,021 41,479 10,807 10,807 10120314 ‐ CITY MANAGER ‐ENVIRONMENTAL 00000 33 ‐ INTERGOVERNMENTAL 00000 10120330 ‐ CITY MANAGER ‐IT OPERATIONS 31,736 62,107 92,700 92,700 92,700 33 ‐ INTERGOVERNMENTAL 31,736 62,092 92,700 92,700 92,700 34 ‐ CHARGES  FOR SERVICES 0 15 000 Expense ‐3,147,529 ‐4,715,146 ‐5,217,580 ‐6,075,861 ‐5,949,475 10120310 ‐ CITY MANAGER ‐ADMINISTRATION ‐941,803 ‐1,100,771 ‐1,170,588 ‐1,378,714 ‐1,188,542 41 ‐ PERSONNEL ‐827,992 ‐930,178 ‐941,358 ‐1,021,639 ‐1,006,827 43 ‐ MATERIALS  & SUPPLIES ‐3,605 ‐2,461 ‐3,300 ‐3,300 ‐3,300 45 ‐ CONTRACTS  & SERVICES ‐110,207 ‐168,132 ‐225,930 ‐353,775 ‐178,415 48 ‐ DEBT/FINANCE 00000 10120312 ‐ CITY MANAGER ‐ECONOMIC DEV ‐94,663 ‐97,272 ‐213,000 ‐123,500 ‐123,500 43 ‐ MATERIALS  & SUPPLIES ‐163 ‐272 ‐500 ‐6,000 ‐6,000 45 ‐ CONTRACTS  & SERVICES ‐94,500 ‐97,000 ‐212,500 ‐117,500 ‐117,500 10120314 ‐ CITY MANAGER ‐ENVIRONMENTAL ‐155,717 ‐162,075 ‐161,960 ‐193,061 ‐197,581 41 ‐ PERSONNEL ‐140,759 ‐144,325 ‐148,545 ‐175,791 ‐175,311 43 ‐ MATERIALS  & SUPPLIES ‐321 ‐4,440 ‐300 ‐300 ‐300 45 ‐ CONTRACTS  & SERVICES ‐14,637 ‐13,311 ‐13,115 ‐16,970 ‐21,970 48 ‐ DEBT/FINANCE 00000 10120320 ‐ CITY MANAGER ‐HUMAN RESOURCES ‐820,232 ‐837,249 ‐897,607 ‐954,309 ‐981,293 41 ‐ PERSONNEL ‐623,887 ‐665,773 ‐685,012 ‐720,380 ‐747,364 43 ‐ MATERIALS  & SUPPLIES ‐5,038 ‐9,832 ‐21,125 ‐21,125 ‐21,125 45 ‐ CONTRACTS  & SERVICES ‐191,307 ‐161,644 ‐191,470 ‐212,804 ‐212,804 10120330 ‐ CITY MANAGER‐IT OPERATIONS ‐1,135,113 ‐2,517,778 ‐2,774,425 ‐3,426,277 ‐3,458,559 41 ‐ PERSONNEL ‐673,702 ‐1,600,873 ‐1,680,161 ‐1,919,656 ‐1,950,166 43 ‐ MATERIALS  & SUPPLIES ‐117,983 ‐102,043 ‐95,228 ‐131,013 ‐131,013 45 ‐ CONTRACTS  & SERVICES ‐343,429 ‐814,862 ‐999,036 ‐1,375,608 ‐1,377,380 47 ‐ CAPITAL OUTLAY 00000 48 ‐ DEBT/FINANCE 00000 86     Actual Actual Rev  Budget Proposed Proposed Fund / Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2022‐23 212 ‐ COASTAL ZONE MANAGEMENT ‐138,908 ‐229,555 ‐291,331 ‐267,886 ‐250,021 Expense ‐138,908 ‐229,555 ‐291,331 ‐267,886 ‐250,021 21220314 ‐ CITY MANAGER ‐COASTAL ZONE MG M ‐138,908 ‐229,555 ‐291,331 ‐267,886 ‐250,021 41 ‐ PERSONNEL ‐47,139 ‐132,312 ‐153,756 ‐161,121 ‐143,256 43 ‐ MATERIALS  & SUPPLIES ‐12,647 ‐2,032 ‐3,705 ‐7,025 ‐7,025 45 ‐ CONTRACTS  & SERVICES ‐57,079 ‐73,167 ‐99,023 ‐99,740 ‐99,740 46 ‐ INTERNAL COST ALLOC ‐22,043 ‐22,043 ‐34,847 00 223 ‐ FEDERAL CAPITAL GRANT 00‐500,000 00 Expense 00‐500,000 00 22320310 ‐ FEDERAL GRANT‐CM ADMINISTRATO 00‐500,000 00 49 ‐ TRANSFERS 00‐500,000 00 601 ‐ SELF INSURANCE ‐1,917,934 ‐890,090 ‐2,074,823 ‐1,839,586 ‐1,815,260 Revenue 1,184,308 1,540,711 1,090,908 1,242,908 1,242,908 60120340 ‐ CITY MANAGER ‐RISK MANAGEMENT 1,184,308 1,540,711 1,090,908 1,242,908 1,242,908 33 ‐ INTERGOVERNMENTAL 00000 34 ‐ CHARGES  FOR SERVICES 92,742 473,704 91,408 91,408 95,064 36 ‐ USE ‐ MONEY/PROPERTY 11,899 6,054 8,500 8,500 4,844 37 ‐ OTHER  REVENUE 1,079,667 1,060,953 991,000 1,143,000 1,143,000 Expense ‐3,102,242 ‐2,430,801 ‐3,165,731 ‐3,082,494 ‐3,058,168 60120340 ‐ CITY MANAGER ‐RISK MANAGEMENT ‐3,102,242 ‐2,430,801 ‐3,165,731 ‐3,082,494 ‐3,058,168 41 ‐ PERSONNEL ‐396,784 ‐666,661 ‐484,880 ‐543,506 ‐518,180 43 ‐ MATERIALS  & SUPPLIES ‐6,096 ‐5,076 ‐7,070 ‐7,550 ‐7,550 45 ‐ CONTRACTS  & SERVICES ‐2,699,362 ‐1,759,063 ‐2,673,781 ‐2,531,438 ‐2,532,438 Grand Total ‐5,107,633 ‐5,709,124 ‐7,924,355 ‐8,079,826 ‐7,911,249 87   Staffing Number of Full‐Time Equivalent Positions: 29.35       On June 23, 2021, City Council approved reclassification and organizational changes to streamline and  focus services to the community; recognize increased duties in several job classifications; as well as to  ensure continuity of operations in several departments including risk management; human resources;  information technology; and sustainability. Classification changes related to the City Manager’s Office  include:  Current Revised  Department Manager II – Risk (eliminate) Administrative Services Director  Director of Human Resources (eliminate) Director of Human Resources & Workers  Compensation  Climate Action Plan Administrator (eliminate) Sustainability Manager  Management Analyst I (eliminate) Management Analyst III – Public Information   IT Analyst III (eliminate) IT Project Manager  When the re‐organization is implemented, the Environmental Services staff (2 FTE’s) will move from the  City Manager’s Office to the Infrastructure & Sustainability Department. The budget also includes two  part‐time information technology network (1) and multi‐media (1) analysts.  88 Strategic Plan and Performance Measures Department Performance Measures This matrix shows how the department measures progress toward accomplishing the City’s  strategic goals described on page 8.  Core Service  Strategic  Plan Performance Measure  Timeline for  Completion FY19 FY20 FY21  Proj  FY22  Goal  FY23  Support Council  operations and initiatives  Percentage of directives  from Council  resolutions completed  within desired  timeframe.  Continuous       Effective recruitment and  retention of a high quality  and diverse workforce  Number of recruitments,  onboarding full‐time,   onboarding part‐time/  contract employees  6/30/2022   80  43  66     Professional development  training hours  6/30/2022   5,000    Business application,  online services  development, integration,  and website support  Number of permit  applications available  online Customer Self  Service portal  6/30/2022   97    City of Encinitas Operating Principles and Vision Respectful Partnerships / Community Outreach Quality Transportation  Improvement & Efficiency Recreation  Measurement & Accountability / Data Gathering & Sharing Environment  Financially Sound Decision Making / Economic Development Arts & Culture  Public Safety Community Character / Community Planning  89 City Clerk 30 Did you know? Residents can learn more about what is involved in serving on a board or commission in this Encinitas City Commissioner Orientation Video. Services The City Clerk and staff are unbiased public servants who promote open government and transparency  of information by providing a link between citizens and government. This is achieved by coordinating the  legislative process including agenda management, administering city elections, and managing city  records with integrity, accuracy, and impartiality.  In addition to the City Council, the City Clerk serves as Secretary/Clerk to the San Dieguito Water District,  Encinitas Housing Authority, Encinitas Financing Authority and Encinitas Ranch Golf Authority (ERGA).  Webpage https://encinitasca.gov/Government/Departments/City‐Clerk  Phone number (760)633‐2601 Address 505 S. Vulcan Ave Encinitas, CA 92024  Hours of operation  Email cityclerk@encinitasca.gov  Department head Kathy Hollywood, City Clerk  Department historical recap No significant changes to department structure or processes Link to fund structure 101 ‐ GENERAL FUND: department operating budget Key changes in service levels No changes to staffing levels. Service levels are dependent on the election cycle and issues under consideration by the legislative body Performed in‐house or privatized Services are provided in house by City staff with some specialized services provided by consultants 90 8:00 a.m. to 5:00 p.m, Monday through Thursday  8:00 a.m. to 4:00 p.m, Fri (Alternating Fridays Closed)    Activities required by law  Oversee all phases of municipal elections including coordination with the County of San Diego  Registrar of Voters; preparation of election resolutions, candidate packets, legal notices and  publications; preparation of oaths of office and swearing in of elected candidates     Local filing officer for all filings and statements required by the Political Reform Act including  conflict of interest forms (Form 700), campaign contributions and expenditures reports from  candidates for Mayor and City Council, members of City boards and commissions, employees,  and consultants   Serving as the Records Manager, oversee the City's Records Management Program and  responsible for the preservation and protection of the City's records including responding to  Public Records Requests   Accept claims, appeals, subpoenas and other legal filings for the City   Prepare agendas and minutes, posts and publishes legal notices, maintains ordinances and  resolutions adopted by the legislative body   Oversee the recruitment process for the various City commissions established in the Encinitas  Municipal Code  Issues The City transitioned to virtual meetings and public comment as a result of COVID‐19 and State of  California Executive Orders.   The pandemic also accelerated a transition to paperless workflows and electronic records management,  which was already underway. The Clerk’s office will need to amend the City’s records management  program and retention schedules to incorporate electronic enterprise systems implemented by the City  and to ensure consistency across all platforms. Also, planning to transition to electronic barcoding  system for physical records management due to end of life of the current Access Database program.    91   Budget Summary Elections expenditures regularly fluctuate based on the two‐year election cycle.    Staffing Number of Full‐Time Equivalent Positions: 3.0 FTE    Actual Actual Rev  Budget Proposed Proposed Fund / Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2022‐23 101 ‐ GENERAL FUND ‐595,284 ‐416,050 ‐725,423 ‐472,187 ‐693,305 Revenue 6,624 545 626 626 626 10130350 ‐ CITY CLERK‐ADMINISTRATION 2,298 545 626 626 626 32 ‐ LICENSE FEE/PERMITS 00000 34 ‐ CHARGES  FOR SERVICES 1,500 0000 35 ‐ FINES AND  PENALTIES 00000 36 ‐ USE ‐ MONEY/PROPERTY 00000 37 ‐ OTHER  REVENUE 798 545 626 626 626 10130351 ‐ CITY CLERK‐ELECTIONS 4,326 0000 37 ‐ OTHER  REVENUE 4,326 0000 Expense ‐601,908 ‐416,595 ‐726,049 ‐472,813 ‐693,931 10130350 ‐ CITY CLERK‐ADMINISTRATION ‐410,745 ‐415,847 ‐443,249 ‐470,313 ‐490,431 41 ‐ PERSONNEL ‐364,387 ‐379,821 ‐399,134 ‐416,828 ‐436,946 43 ‐ MATERIALS  & SUPPLIES ‐15,559 ‐7,678 ‐17,000 ‐13,500 ‐13,500 45 ‐ CONTRACTS  & SERVICES ‐30,798 ‐28,347 ‐27,115 ‐39,985 ‐39,985 10130351 ‐ CITY CLERK‐ELECTIONS ‐191,163 ‐748 ‐282,800 ‐2,500 ‐203,500 43 ‐ MATERIALS  & SUPPLIES 0 ‐308 ‐500 ‐2,500 ‐3,500 45 ‐ CONTRACTS  & SERVICES ‐191,163 ‐439 ‐282,300 0 ‐200,000 Grand Total ‐595,284 ‐416,050 ‐725,423 ‐472,187 ‐693,305 92 Strategic Plan and Performance Measures Department Performance Measures This matrix shows how the department measures progress toward accomplishing the City’s  strategic goals described on page 8.  Core Service  Strategic  Plan Performance Measure  Timeline for  Completion FY19 FY20 FY21  Proj  FY22  Goal  FY23  Coordinates and  manages citywide  records management  program  Identify and train  department liaisons in  alignment with records  retention policies  Continuous       Prepares agenda  packets, minutes,  ordinances, resolutions,  staff reports  100% compliance with  the Ralph M. Brown Act  (open meeting  requirements)  Continuous       Responds to public  records requests and  prepares administrative  records in litigation  >99% of FOIA responses in compliance with law Continuous       Maintains/updates  Municipal Code, General  Plan, Specific Plans,  Administrative Policy  Manual  Current versions  available on City website  Continuous       Filing agent for all  Election and FPPC  Reporting documents  100% compliance with  Fair Political Practices  (FPPC) Form 700 filing  requirements  Continuous       KEY: Operating Principles and Vision Respectful Partnerships / Community Outreach Quality Transportation  Improvement & Efficiency Recreation  Measurement & Accountability / Data Gathering & Sharing Environment  Financially Sound Decision Making / Economic Development Arts & Culture  Public Safety Community Character / Community Planning  93 Finance Department 40 Did you know? In 2021, the City refinanced two bonds, which will save over $4 million dollars in interest:  2014 Lease Revenue Bonds used to purchase the Pacific View property—refinancing will save the City approximately $2.1 million in total interest over the next 24 years. Encinitas Ranch Golf Authority Community Facilities District (CFD#1) —refinancing will save property owners in that district approximately $2.1 million in total interest over the next nine years. Services The Finance Department manages the City of Encinitas’s fiscal resources to protect and enhance the  City’s financial position. Our mission is to provide support services to public and city staff in a way that:  Increases all employees' productive capacity Makes maximum use of available personnel and non‐personnel resources Encourages responsive and innovative employees and support systems Effectively utilizes technology in providing services so that maximum city resources are applied to direct services to the public Webpage https://encinitasca.gov/Government/Departments/Finance  Phone number (760)633‐2640 Address City Hall, 505 S. Vulcan Ave., Encinitas CA, 92024  Hours of operation 8:00 a.m. to 5:00 p.m., Monday through Thursday  8:00 a.m. to 4:00 p.m., Fri (Alternating Fridays Closed)  Email finmail@encinitasca.gov  Department head Teresa S. McBroome, Director of Finance/City Treasurer  Department historical recap 2021: Began integrating Munis with OpenGov online budget book and transparency portal 2012: GoLive of Tyler Munis Financial Enterprise Resource Planning FY 2001‐02: Shifted to a two‐year budget cycle Link to fund structure All Funds – support budgeting, operations, and reporting functions. Manage Non‐Departmental activities and transaction entries. 101 ‐ GENERAL FUND: department operating budget and revenue collection Key changes in service levels Collaborating with IT on multi‐year projects aimed at increasing online services, such as ability to pay  fees online via Customer Self Service, with no related increase in staffing.  94 Performed in‐house or privatized Services are provided in house by City staff with some specialized services provided by consultants.  Activities required by law Annual Audit. In order to qualify to receive federal funds, a local agency must comply with the federal  Single Audit Act and must retain a Certified Public Accountant to prepare an annual audit of its financial  records.   Appropriations. A public agency may not spend public funds without the legal authorization to do so. A  budget appropriates public funds, thereby providing the legal authorization from the governing body to  expend these funds.   Spending and Debt Limits. State law requires each city to establish an annual appropriations limit  pertaining to the proceeds from taxes. Additionally, no city or county may incur any debt or liability in  any year that exceeds the income and revenue anticipated for that year without two‐thirds voter  approval.   County Auditor. State law also requires each local agency to file its budget with the county auditor  within 60 days after the beginning of its fiscal year. Our City’s budget is due August 30.  Purchasing, Contracting, and Payment Procedures. Encinitas Municipal code describes procedures for  processing and payment of demands and outlines competitive bid requirements for purchasing and  contracts. Administrative Policies provide guidance on environmentally‐preferrable purchases.  Issues Leucadia Streetscape Financing. At the Budget Workshop on May 3, 2021, the City Council identified the  future phases of the Leucadia Streetscape project as a priority project and was presented with the  option to finance this project through the California Infrastructure and Economic Development Bank  (IBank) for an amount no higher than $20 million over 15 years.  Transparency. Transition to online budget portal that will provide up‐to‐date financial information  month to month and make the budget a living document versus a book that is outdated the moment it is  printed.   Business Process Improvements. Telecommuting during COVID‐19 reinforced the need to implement  paperless workflows and leverage additional modules in Munis financial software.  Staffing. Retirements and the pandemic highlight the ongoing need for succession planning, cross‐ training, and career development.  95     Budget Summary     Staffing Number of Full‐Time Equivalent Positions: 13.7        Actual Actual Rev  Budget Proposed Proposed Fund / Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2022‐23 101 ‐ GENERAL FUND ‐1,769,538 ‐1,899,547 ‐2,054,020 ‐2,284,590 ‐2,282,511 Revenue 18,043 28,480 5,000 19,500 19,500 10140360 ‐ FINANCE‐ADMINISTRATION 18,043 28,480 5,000 19,500 19,500 34 ‐ CHARGES  FOR SERVICES 00000 35 ‐ FINES AND  PENALTIES 195 45 000 37 ‐ OTHER  REVENUE 17,848 28,435 5,000 19,500 19,500 Expense ‐1,787,580 ‐1,928,028 ‐2,059,020 ‐2,304,090 ‐2,302,011 10140360 ‐ FINANCE‐ADMINISTRATION ‐1,787,580 ‐1,928,028 ‐2,059,020 ‐2,304,090 ‐2,302,011 41 ‐ PERSONNEL ‐1,519,009 ‐1,544,366 ‐1,781,060 ‐1,919,536 ‐1,967,207 43 ‐ MATERIALS  & SUPPLIES ‐1,948 ‐1,751 ‐3,832 ‐3,832 ‐3,832 45 ‐ CONTRACTS  & SERVICES ‐266,623 ‐381,911 ‐274,128 ‐380,722 ‐330,972 Grand Total ‐1,769,538 ‐1,899,547 ‐2,054,020 ‐2,284,590 ‐2,282,511 Finance Director Assistant Finance  Director Finance Manager  (Budget) Finance Analyst  Finance Analyst  Finance  Technician Finance Manager  (Operations) Payroll Specialist Finance  Technician Finance  Technician Finance Manager  (Accounting) Finance Analyst Accountant Accountant (0.7 FTE) 96 Strategic Plan and Performance Measures Department Performance Measures This matrix shows how the department measures progress toward accomplishing the City’s  strategic goals described on page 8.  Core Service  Strategic  Plan Performance Measure  Timeline for  Completion FY19 FY20 FY21  Proj  FY22  Goal  FY23  Lead development of  Citywide Budget  Receive GFOA Award for  budget  12/31/2021 No No No    Fund balances meet  policy requirements  06/30/2022       Recurring revenues  offset recurring costs  06/30/2022       Issue and manage debt  to provide funding for  capital projects,  minimize costs, comply  with covenants, and law,  and maintain excellent  credit.  Bond Rating 06/30/2022 AAA AAA AAA AAA AAA  Support departments  with expert financial  analysis and reporting  Conduct quarterly  financial reviews and  report to Council  06/30/2022       Receive GFOA Award for  Annual Comprehensive  Financial Report  12/31/2021       KEY: Operating Principles and Vision Respectful Partnerships / Community Outreach Quality Transportation  Improvement & Efficiency Recreation  Measurement & Accountability / Data Gathering & Sharing Environment  Financially Sound Decision Making / Economic Development Arts & Culture  Public Safety Community Character / Community Planning  97 Non-Departmental and Debt Service Services The Non‐Departmental department was created to appropriate funds for those activities beneficial on a  citywide basis and not directly chargeable to any one department or division.  It includes the funding for  Other Post‐Employment Benefits (OPEB) established in FY 2008, property tax administration and the  general fund's share of the cost allocations for fleet maintenance and vehicle replacement.  It also includes Central Purchases—managed by the Finance Department—which brings together  expenses not attributable to specific departments, which support the entire City and certain San  Dieguito Water District operations.  Examples include office supplies, postage, shredding services, and  printing.  Debt Service is used to account for the accumulation of resources for, and the repayment of general  long‐term debt, interest, and related costs.  Link to fund structure 101 ‐ GENERAL FUND 119 ‐ SPECIAL PROJECTS 201 ‐ STATE GASOLINE TAXES 203 ‐ STATE CAPITAL GRANTS 211 ‐ TRANSNET PROGRAM 212 ‐ COASTAL ZONE MANAGEMENT 223 ‐ FEDERAL CAPITAL GRANT 213 ‐ GOVERNMENT EDUCATION ACCESS 221 ‐ SENIOR NUTRITION GRANT 222 ‐ CDBG GRANT 227 ‐ HOME ENTITLEMENT PROGRAM 229 ‐ RESTRICTED DONATIONS & CONTRIB 230 ‐ CSA‐17 BENEFIT FEES 231 ‐ PARK DEVELOPMENT FEES 232 ‐ PARKLAND ACQUISITION FEES 233 ‐ TRAFFIC MITIGATION FEES 234 ‐ REGIONAL TRAFFIC MITIG FEE 235 ‐ OPEN SPACE ACQUISITION FEES 236 ‐ RECREATIONAL TRAILS FEES 237 ‐ COMMUNITY FACILITIES FEES 238 ‐ FIRE MITIGATION FEES 239 ‐ FLOOD CONTROL MITIGATION FEES 251 ‐ IN LIEU FEES CURB GUTTER SIDEW 252 ‐ IN LIEU FEES UNDERGROUND UTIL 253 ‐ IN LIEU FEES AFFORDABLE HOUSIN 291 ‐ VILLANITAS ROAD MID 292 ‐ CERRO STREET MID 293 ‐ VILLAGE PARK MID 294 ‐ WIRO PARK MID 295 ‐ ENCINITAS LLD 297 ‐ ENC RANCH LLD 301 ‐ DEBT SERVICE FUND 302 ‐ ENC PUBLIC FINANCE AUTHORITY 511 ‐ CSD OPERATIONS 521 ‐ ESD OPERATIONS 522 ‐ ESD CAPITAL REPLACEMENT 551 ‐ SECTION 8 HOUSING ADMIN 552 ‐ SECTION 8 HOUSING HAP 561 ‐ PAC PINES AFFORDABLE HOUSING 601 ‐ SELF INSURANCE 611 ‐ WASTEWATER SUPPORT 621 ‐ FLEET MAINTENANCE 622 ‐ VEHICLE REPLACEMENT 623 ‐ MACH EQUIPMENT REPLACEMENT 624 ‐ FIRE APPARATUS REPLACEMENT 512 ‐ CSD CAPITAL REPLACEMENT 403 ‐ FACILITIES CAPITAL MAINTENANCE 98 Budget Summary (Includes Transfers) Actual Actual Rev Budget Proposed Proposed Fund / Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 101 - GENERAL FUND 48,161,249 56,734,821 55,197,095 62,827,455 65,363,104 Revenue 70,874,923 73,426,321 81,811,249 100,316,530 83,601,602 10100000 - GENERAL FUND 70,874,923 73,426,468 81,811,249 100,316,530 83,601,602 31 - TAXES 66,263,559 67,987,817 69,936,545 74,832,603 78,598,880 33 - INTERGOVERNMENTAL 143,607 186,789 55,700 55,700 55,700 34 - CHARGES FOR SERVICES 1,575,403 1,622,181 1,818,257 1,818,257 1,890,988 35 - FINES AND PENALTIES 0 0 253 253 253 36 - USE - MONEY/PROPERTY 1,073,805 1,026,203 311,500 450,500 450,500 37 - OTHER REVENUE 231,477 396,034 234,100 234,100 234,100 39 - TRANSFERS IN/SOURCES 1,587,071 2,207,442 9,454,894 22,925,117 2,371,181 10190999 - OTHER FINANCING SOURCES (USES)0 -146 0 0 0 39 - TRANSFERS IN/SOURCES 0 -146 0 0 0 Expense -22,713,674 -16,691,501 -26,614,154 -37,489,075 -18,238,498 10190900 - NON DEPT-CENTRAL PURCHASES -102,274 -79,510 -95,298 -95,298 -103,298 41 - PERSONNEL -21,734 0 0 0 -8,000 43 - MATERIALS & SUPPLIES -72,593 -70,056 -71,800 -71,800 -71,800 45 - CONTRACTS & SERVICES -7,947 -9,454 -23,498 -23,498 -23,498 47 - CAPITAL OUTLAY 0 0 0 0 0 48 - DEBT/FINANCE 0 0 0 0 0 10190901 - NON DEPT-SHARED EXPENSES -4,141,676 -4,401,469 -4,483,241 -4,408,068 -4,567,065 41 - PERSONNEL -3,382,432 -3,589,999 -3,636,523 -3,566,350 -3,698,878 43 - MATERIALS & SUPPLIES 0 0 0 0 0 45 - CONTRACTS & SERVICES -427,235 -412,307 -435,000 -430,000 -440,000 46 - INTERNAL COST ALLOC -332,008 -399,163 -411,718 -411,718 -428,187 47 - CAPITAL OUTLAY 0 0 0 0 0 48 - DEBT/FINANCE 0 0 0 0 0 10190999 - OTHER FINANCING SOURCES (USES) -18,469,724 -12,210,522 -22,035,615 -32,985,709 -13,568,135 49 - TRANSFERS -18,469,724 -12,210,522 -22,035,615 -32,985,709 -13,568,135 119 - SPECIAL PROJECTS 0 410,000 -410,000 0 0 Revenue 0 410,000 0 0 0 11900000 - SPECIAL PROJECTS FUND 0 410,000 0 0 0 39 - TRANSFERS IN/SOURCES 0 410,000 0 0 0 Expense 0 0 -410,000 0 0 11900000 - SPECIAL PROJECTS FUND 0 0 -410,000 0 0 41 - PERSONNEL 0 0 0 0 0 49 - TRANSFERS 0 0 -410,000 0 0 99 Actual Actual Rev Budget Proposed Proposed Fund / Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 201 - STATE GASOLINE TAXES -272,694 338,402 417,013 16,629 37,877 Revenue 2,605,229 2,619,785 3,085,898 2,868,837 2,926,064 20100000 - STATE GASOLINE TAXES 2,605,229 2,619,785 3,085,898 2,868,837 2,926,064 31 - TAXES 12,322 12,868 0 0 0 33 - INTERGOVERNMENTAL 2,446,271 2,564,904 3,085,898 2,868,837 2,926,064 36 - USE - MONEY/PROPERTY 37,241 42,013 0 0 0 37 - OTHER REVENUE 0 0 0 0 0 39 - TRANSFERS IN/SOURCES 109,395 0 0 0 0 Expense -2,877,923 -2,281,383 -2,668,885 -2,852,208 -2,888,187 20190999 - OTHER FINANCING SOURCES (USES) -2,877,923 -2,281,383 -2,668,885 -2,852,208 -2,888,187 49 - TRANSFERS -2,877,923 -2,281,383 -2,668,885 -2,852,208 -2,888,187 203 - STATE CAPITAL GRANTS 346,245 623,854 -14,220 0 0 Revenue 1,738,025 1,005,854 500,000 2,758,320 165,000 20300000 - STATE CAPITAL GRANTS 1,738,025 1,005,854 500,000 2,758,320 165,000 33 - INTERGOVERNMENTAL 1,738,025 855,409 500,000 2,758,320 165,000 39 - TRANSFERS IN/SOURCES 0 150,445 0 0 0 Expense -1,391,780 -382,000 -514,220 -2,758,320 -165,000 20390999 - OTHER FINANCING SOURCES (USES) -1,391,780 -382,000 -514,220 -2,758,320 -165,000 49 - TRANSFERS -1,391,780 -382,000 -514,220 -2,758,320 -165,000 211 - TRANSNET PROGRAM -914,396 1,135,878 -835,920 124,000 0 Revenue 781,604 2,807,088 1,715,226 1,899,000 1,846,000 21100000 - TRANSNET PROGRAM 781,604 2,807,088 1,715,226 1,899,000 1,846,000 33 - INTERGOVERNMENTAL 775,013 2,796,301 1,715,226 1,899,000 1,846,000 36 - USE - MONEY/PROPERTY 6,591 10,733 0 0 0 39 - TRANSFERS IN/SOURCES 0 54 0 0 0 Expense -1,696,000 -1,671,210 -2,551,146 -1,775,000 -1,846,000 21190999 - OTHER FINANCING SOURCES (USES) -1,696,000 -1,671,210 -2,551,146 -1,775,000 -1,846,000 49 - TRANSFERS -1,696,000 -1,671,210 -2,551,146 -1,775,000 -1,846,000 212 - COASTAL ZONE MANAGEMENT 450,481 460,299 112,461 403,807 418,064 Revenue 570,481 488,679 547,461 563,807 578,064 21200000 - COASTAL ZONE MANAGEMENT 570,481 488,679 547,461 563,807 578,064 31 - TAXES 555,154 476,612 544,881 561,227 578,064 33 - INTERGOVERNMENTAL 0 0 0 0 0 36 - USE - MONEY/PROPERTY 15,327 12,067 0 0 0 39 - TRANSFERS IN/SOURCES 0 0 2,580 2,580 0 Expense -120,000 -28,380 -435,000 -160,000 -160,000 21290999 - OTHER FINANCING SOURCES (USES)-120,000 -28,380 -435,000 -160,000 -160,000 49 - TRANSFERS -120,000 -28,380 -435,000 -160,000 -160,000 223 - FEDERAL CAPITAL GRANT 347,958 -1,236,463 4,635,785 3,868,003 39,882 Revenue 678,632 1,250,382 4,675,667 3,907,885 39,882 22300000 - FEDERAL CAPITAL GRANT 678,632 1,250,382 4,675,667 3,907,885 39,882 33 - INTERGOVERNMENTAL 639,714 1,226,367 805,971 39,882 39,882 36 - USE - MONEY/PROPERTY 0 0 0 0 0 39 - TRANSFERS IN/SOURCES 38,918 24,015 3,869,696 3,868,003 0 100 Actual Actual Rev Budget Proposed Proposed Fund / Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 Expense -330,674 -2,486,845 -39,882 -39,882 0 22390999 - OTHER FINANCING SOURCES (USES)-330,674 -2,486,845 -39,882 -39,882 0 43 - MATERIALS & SUPPLIES 0 -71,292 0 0 0 45 - CONTRACTS & SERVICES 0 -293,290 0 0 0 49 - TRANSFERS -330,674 -2,122,262 -39,882 -39,882 0 213 - GOVERNMENT EDUCATION ACCESS 134,424 199,164 155,605 134,489 146,440 Revenue 401,252 385,117 347,325 326,156 326,156 21300000 - GOVERNMENT EDUCATION ACCESS 401,252 385,117 347,325 326,156 326,156 31 - TAXES 372,172 355,522 347,325 326,156 326,156 33 - INTERGOVERNMENTAL 0 0 0 0 0 36 - USE - MONEY/PROPERTY 29,080 29,595 0 0 0 Expense -266,828 -185,953 -191,720 -191,667 -179,716 21390999 - OTHER FINANCING SOURCES (USES)-266,828 -185,953 -191,720 -191,667 -179,716 49 - TRANSFERS -266,828 -185,953 -191,720 -191,667 -179,716 221 - SENIOR NUTRITION GRANT 55,055 56,593 164,315 93,273 93,273 Revenue 55,055 56,593 164,315 93,273 93,273 22100000 - SENIOR NUTRITION GRANT 55,055 56,593 164,315 93,273 93,273 36 - USE - MONEY/PROPERTY 0 39 - TRANSFERS IN/SOURCES 55,055 56,593 164,315 93,273 93,273 222 - CDBG GRANT 272,860 352,957 627,356 657,699 179,523 Revenue 272,860 450,957 827,356 892,880 379,523 22200000 - C.D.B.G GRANT 272,860 450,957 827,356 892,880 379,523 33 - INTERGOVERNMENTAL 249,078 377,282 792,788 847,397 321,390 39 - TRANSFERS IN/SOURCES 23,782 73,675 34,568 45,483 58,133 Expense 0 -98,000 -200,000 -235,181 -200,000 22290999 - OTHER FINANCING SOURCES (USES)0 -98,000 -200,000 -235,181 -200,000 49 - TRANSFERS 0 -98,000 -200,000 -235,181 -200,000 227 - HOME ENTITLEMENT PROGRAM 4,154 0 0 0 0 Revenue 4,154 0 0 0 0 22700000 - HOME ENTITLEMENT PROGRAM 4,154 0 0 0 0 33 - INTERGOVERNMENTAL 0 0 0 0 0 36 - USE - MONEY/PROPERTY 0 0 0 0 0 39 - TRANSFERS IN/SOURCES 4,154 0 0 0 0 229 - RESTRICTED DONATIONS & CONTRIB 15,000 125,000 139,574 152,407 140,000 Revenue 75,000 140,000 140,000 152,407 140,000 22900000 - RESTRICTED DONATIONS & CONTRIB 0 0 0 0 0 36 - USE - MONEY/PROPERTY 0 0 0 0 0 22990099 - TRANSFERS IN 0 0 0 12,407 0 39 - TRANSFERS IN/SOURCES 0 0 0 12,407 0 22990999 - OTHER FINANCING SOURCES (USES)75,000 140,000 140,000 140,000 140,000 39 - TRANSFERS IN/SOURCES 75,000 140,000 140,000 140,000 140,000 Expense -60,000 -15,000 -426 0 0 22990999 - OTHER FINANCING SOURCES (USES)-60,000 -15,000 -426 0 0 49 - TRANSFERS -60,000 -15,000 -426 0 0 101 Actual Actual Rev Budget Proposed Proposed Fund / Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 230 - CSA-17 BENEFIT FEES -5,945 -7,357 -91,000 -16,700 0 Revenue 4,055 2,643 0 0 0 23000000 - CSA-17 BENEFIT FEES 4,055 2,643 0 0 0 36 - USE - MONEY/PROPERTY 4,055 2,643 0 0 0 23090999 - OTHER FINANCING SOURCES (USES)0 0 0 0 0 39 - TRANSFERS IN/SOURCES 0 0 0 0 0 Expense -10,000 -10,000 -91,000 -16,700 0 23090999 - OTHER FINANCING SOURCES (USES)-10,000 -10,000 -91,000 -16,700 0 49 - TRANSFERS -10,000 -10,000 -91,000 -16,700 0 231 - PARK DEVELOPMENT FEES 300,128 -550,148 190,969 216,950 216,950 Revenue 324,141 259,591 190,969 216,950 216,950 23100000 - PARK DEVELOPMENT FEES 324,141 259,591 190,969 216,950 216,950 34 - CHARGES FOR SERVICES 298,338 229,636 178,969 197,950 197,950 36 - USE - MONEY/PROPERTY 25,803 29,955 12,000 19,000 19,000 39 - TRANSFERS IN/SOURCES 0 0 0 0 0 Expense -24,013 -809,739 0 0 0 23190999 - OTHER FINANCING SOURCES (USES)-24,013 -809,739 0 0 0 49 - TRANSFERS -24,013 -809,739 0 0 0 232 - PARKLAND ACQUISITION FEES -190,083 -414,731 130,485 372,600 372,600 Revenue 530,396 446,490 335,485 372,600 372,600 23200000 - PARKLAND ACQUISITION FEES 530,396 446,490 335,485 372,600 372,600 34 - CHARGES FOR SERVICES 476,623 390,641 302,485 339,600 339,600 36 - USE - MONEY/PROPERTY 53,773 55,849 33,000 33,000 33,000 Expense -720,479 -861,221 -205,000 0 0 23290999 - OTHER FINANCING SOURCES (USES)-720,479 -861,221 -205,000 0 0 49 - TRANSFERS -720,479 -861,221 -205,000 0 0 233 - TRAFFIC MITIGATION FEES 160,846 1,070,349 -1,163,383 -311,301 18,828 Revenue 381,846 1,145,349 517,851 120,282 118,828 23300000 - TRAFFIC MITIGATION FEES 381,846 1,145,349 517,851 120,282 118,828 33 - INTERGOVERNMENTAL 0 0 0 0 0 34 - CHARGES FOR SERVICES 288,643 1,078,062 498,117 100,000 100,000 36 - USE - MONEY/PROPERTY 53,637 67,287 18,093 18,641 18,828 39 - TRANSFERS IN/SOURCES 39,567 0 1,641 1,641 0 Expense -221,000 -75,000 -1,681,234 -431,583 -100,000 23390999 - OTHER FINANCING SOURCES (USES)-221,000 -75,000 -1,681,234 -431,583 -100,000 43 - MATERIALS & SUPPLIES 0 0 0 0 0 45 - CONTRACTS & SERVICES 0 0 0 0 0 49 - TRANSFERS -221,000 -75,000 -1,681,234 -431,583 -100,000 234 - REGIONAL TRAFFIC MITIG FEE -422,304 -419,881 58,702 -144,081 -144,007 Revenue 177,696 180,119 98,702 155,919 155,993 23400000 - REGIONAL TRAFFIC MITIGATION FE 177,696 180,119 98,702 155,919 155,993 34 - CHARGES FOR SERVICES 151,651 157,055 91,540 148,540 148,540 36 - USE - MONEY/PROPERTY 26,045 23,064 7,162 7,379 7,453 Expense -600,000 -600,000 -40,000 -300,000 -300,000 23490999 - OTHER FINANCING SOURCES (USES)-600,000 -600,000 -40,000 -300,000 -300,000 49 - TRANSFERS -600,000 -600,000 -40,000 -300,000 -300,000 102 Actual Actual Rev Budget Proposed Proposed Fund / Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 235 - OPEN SPACE ACQUISITION FEES 548,219 -580,375 -568,170 23,900 23,900 Revenue 548,219 45,875 21,830 23,900 23,900 23500000 - OPEN SPACE ACQUISITION FEES 548,219 45,875 21,830 23,900 23,900 34 - CHARGES FOR SERVICES 32,382 25,407 19,830 21,900 21,900 36 - USE - MONEY/PROPERTY 15,837 20,468 2,000 2,000 2,000 39 - TRANSFERS IN/SOURCES 500,000 0 0 0 0 Expense 0 -626,250 -590,000 0 0 23590999 - OTHER FINANCING SOURCES (USES)0 -626,250 -590,000 0 0 49 - TRANSFERS 0 -626,250 -590,000 0 0 236 - RECREATIONAL TRAILS FEES -31,292 11,120 6,380 9,200 9,200 Revenue 13,708 11,120 6,380 9,200 9,200 23600000 - RECREATIONAL TRAILS FEES 13,708 11,120 6,380 9,200 9,200 34 - CHARGES FOR SERVICES 12,494 9,744 5,880 8,400 8,400 36 - USE - MONEY/PROPERTY 1,214 1,376 500 800 800 Expense -45,000 0 0 0 0 23690999 - OTHER FINANCING SOURCES (USES)-45,000 0 0 0 0 49 - TRANSFERS -45,000 0 0 0 0 237 - COMMUNITY FACILITIES FEES 0 0 0 8,565 8,565 Revenue 43,463 33,302 19,985 28,550 28,550 23700000 - COMMUNITY FACILITIES FEES 43,463 33,302 19,985 28,550 28,550 34 - CHARGES FOR SERVICES 43,463 33,302 19,985 28,550 28,550 36 - USE - MONEY/PROPERTY 0 0 0 0 0 Expense -43,463 -33,302 -19,985 -19,985 -19,985 23790999 - OTHER FINANCING SOURCES (USES)-43,463 -33,302 -19,985 -19,985 -19,985 49 - TRANSFERS -43,463 -33,302 -19,985 -19,985 -19,985 238 - FIRE MITIGATION FEES 0 0 0 -5,014 -5,014 Revenue 76,620 222,837 55,000 49,986 49,986 23800000 - FIRE MITIGATION FEES 76,620 222,837 55,000 49,986 49,986 34 - CHARGES FOR SERVICES 76,620 222,837 55,000 49,986 49,986 36 - USE - MONEY/PROPERTY 0 0 0 0 0 Expense -76,620 -222,837 -55,000 -55,000 -55,000 23890999 - OTHER FINANCING SOURCES (USES)-76,620 -222,837 -55,000 -55,000 -55,000 49 - TRANSFERS -76,620 -222,837 -55,000 -55,000 -55,000 239 - FLOOD CONTROL MITIGATION FEES 113,577 106,180 -187,397 80,731 80,731 Revenue 113,577 106,180 42,731 80,731 80,731 23900000 - FLOOD CONTROL MITIGATION FEES 113,577 106,180 42,731 80,731 80,731 34 - CHARGES FOR SERVICES 104,915 95,270 42,000 80,000 80,000 36 - USE - MONEY/PROPERTY 8,662 9,161 731 731 731 39 - TRANSFERS IN/SOURCES 0 1,750 0 0 0 Expense 0 0 -230,128 0 0 23990999 - OTHER FINANCING SOURCES (USES)0 0 -230,128 0 0 49 - TRANSFERS 0 0 -230,128 0 0 251 - IN LIEU FEES CURB GUTTER SIDEW 235 6,887 24 24 24 Revenue 235 6,887 24 24 24 25100000 - IN LIEU FEES CURB GUTTER SIDEW 235 6,887 24 24 24 34 - CHARGES FOR SERVICES 0 6,621 0 0 0 36 - USE - MONEY/PROPERTY 235 266 24 24 24 252 - IN LIEU FEES UNDERGROUND UTIL 18,366 18,151 405,291 405,303 1,185 Revenue 18,366 18,151 405,291 405,303 1,185 25200000 - IN LIEU FEES UNDERGROUND UTILI 18,366 18,151 405,291 405,303 1,185 33 - INTERGOVERNMENTAL 0 0 0 0 0 34 - CHARGES FOR SERVICES 0 0 0 0 0 36 - USE - MONEY/PROPERTY 18,366 18,151 1,185 1,197 1,185 39 - TRANSFERS IN/SOURCES 0 0 404,106 404,106 0 103 Actual Actual Rev Budget Proposed Proposed Fund / Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 Expense 0 0 0 0 0 25290999 - OTHER FINANCING SOURCES (USES)0 0 0 0 0 49 - TRANSFERS 0 0 0 0 0 253 - IN LIEU FEES AFFORDABLE HOUSIN 40,607 -24,232 5,000 5,000 5,000 Revenue 40,607 27,403 5,000 5,000 5,000 25300000 - IN LIEU FEES AFFORDABLE HOUSIN 40,607 27,403 5,000 5,000 5,000 34 - CHARGES FOR SERVICES 0 0 0 0 0 36 - USE - MONEY/PROPERTY 40,607 27,403 5,000 5,000 5,000 37 - OTHER REVENUE 0 0 0 0 0 Expense 0 -51,635 0 0 0 25390999 - OTHER FINANCING SOURCES (USES)0 -51,635 0 0 0 49 - TRANSFERS 0 -51,635 0 0 0 291 - VILLANITAS ROAD MID 20,021 20,818 23,000 22,432 22,432 Revenue 20,021 20,818 23,000 22,432 22,432 29100000 - VILLANITAS ROAD M.I.D 20,021 20,818 23,000 22,432 22,432 31 - TAXES 15,619 16,579 20,996 17,761 17,761 36 - USE - MONEY/PROPERTY 4,402 4,219 2,004 4,671 4,671 39 - TRANSFERS IN/SOURCES 0 20 0 0 0 292 - CERRO STREET MID 64,900 68,685 70,000 75,722 75,722 Revenue 64,900 68,685 70,000 75,722 75,722 29200000 - CERRO STREET M.I.D.64,900 68,685 70,000 75,722 75,722 31 - TAXES 57,181 60,400 66,638 64,700 64,700 36 - USE - MONEY/PROPERTY 7,719 8,246 3,362 11,022 11,022 39 - TRANSFERS IN/SOURCES 0 40 0 0 0 293 - VILLAGE PARK MID 35,686 36,185 33,125 34,412 34,412 Revenue 35,686 36,185 33,125 34,412 34,412 29300000 - VILLAGE PARK M.I.D.35,686 36,185 33,125 34,412 34,412 31 - TAXES 32,551 32,734 32,700 32,700 32,700 36 - USE - MONEY/PROPERTY 3,135 3,392 425 1,712 1,712 37 - OTHER REVENUE 0 0 0 0 0 39 - TRANSFERS IN/SOURCES 0 60 0 0 0 294 - WIRO PARK MID 25,235 27,291 27,010 28,171 28,171 Revenue 25,235 27,291 27,010 28,171 28,171 29400000 - WIRO PARK M.I.D 25,235 27,291 27,010 28,171 28,171 31 - TAXES 11,001 11,001 11,000 11,001 11,001 36 - USE - MONEY/PROPERTY 234 271 10 170 170 39 - TRANSFERS IN/SOURCES 14,000 16,020 16,000 17,000 17,000 295 - ENCINITAS LLD 1,685,411 1,528,533 1,388,950 1,516,417 1,516,867 Revenue 1,725,411 1,568,533 1,518,950 1,566,417 1,566,867 29500000 - ENC LIGHTING LANDSCAPE DISTRIC 1,725,411 1,568,533 1,518,950 1,566,417 1,566,867 31 - TAXES 1,492,311 1,491,780 1,451,700 1,490,151 1,490,151 35 - FINES AND PENALTIES 0 0 0 0 0 36 - USE - MONEY/PROPERTY 73,497 77,959 47,250 56,266 56,716 37 - OTHER REVENUE 19,327 -2,061 20,000 20,000 20,000 39 - TRANSFERS IN/SOURCES 140,276 855 0 0 0 Expense -40,000 -40,000 -130,000 -50,000 -50,000 29590999 - OTHER FINANCING SOURCES (USES)-40,000 -40,000 -130,000 -50,000 -50,000 49 - TRANSFERS -40,000 -40,000 -130,000 -50,000 -50,000 297 - ENC RANCH LLD 600,278 649,902 649,341 654,171 633,030 Revenue 620,278 649,902 649,341 654,171 633,030 29700000 - ENC RANCH LIGHTING LANDSCAPING 620,278 649,902 649,341 654,171 633,030 31 - TAXES 591,544 619,248 620,000 600,000 600,000 36 - USE - MONEY/PROPERTY 28,734 29,997 8,200 33,030 33,030 37 - OTHER REVENUE 0 0 0 0 0 39 - TRANSFERS IN/SOURCES 0 657 21,141 21,141 0 104 Actual Actual Rev Budget Proposed Proposed Fund / Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 Expense -20,000 0 0 0 0 29790999 - OTHER FINANCING SOURCES (USES)-20,000 0 0 0 0 49 - TRANSFERS -20,000 0 0 0 0 301 - DEBT SERVICE FUND 88 -0 425 0 0 Revenue 183,645 183,557 183,983 183,556 183,557 30100000 - DEBT SERVICE FUND 183,645 183,557 183,983 183,556 183,557 36 - USE - MONEY/PROPERTY 0 0 0 0 0 39 - TRANSFERS IN/SOURCES 183,645 183,557 183,983 183,556 183,557 Expense -183,557 -183,557 -183,558 -183,556 -183,557 30191921 - 2008 CVC CTR LEASE -183,557 -183,557 -183,558 -183,556 -183,557 48 - DEBT/FINANCE -183,557 -183,557 -183,558 -183,556 -183,557 302 - ENC PUBLIC FINANCE AUTHORITY 480 -1,072 0 0 0 Revenue 3,540,466 3,535,667 3,539,286 3,538,051 3,530,102 30200000 - ENC PUBLIC FINANCE AUTHORITY 3,540,466 3,535,667 3,539,286 3,538,051 3,530,102 36 - USE - MONEY/PROPERTY 1,707 613 1,000 0 0 37 - OTHER REVENUE 0 0 0 0 0 39 - TRANSFERS IN/SOURCES 3,538,759 3,535,054 3,538,286 3,538,051 3,530,102 Expense -3,539,986 -3,536,739 -3,539,286 -3,538,051 -3,530,102 30291934 - 2013 PARK BONDS -519,295 -516,966 -519,345 -515,792 -516,385 48 - DEBT/FINANCE -519,295 -516,966 -519,345 -515,792 -516,385 30291935 - 2014 MOONLIGHT BEACH TOWER -170,226 -168,832 -167,417 -169,927 -166,990 48 - DEBT/FINANCE -170,226 -168,832 -167,417 -169,927 -166,990 30291936 - 2014 PACIFIC VIEW PROPERTY -643,297 -643,733 -643,592 -647,320 -645,271 48 - DEBT/FINANCE -643,297 -643,733 -643,592 -647,320 -645,271 30291937 - 2015 REFUNDING SERIES A -1,064,525 -1,062,458 -1,059,362 -1,059,672 -1,058,515 48 - DEBT/FINANCE -1,064,525 -1,062,458 -1,059,362 -1,059,672 -1,058,515 30291938 - 2017 REFUNDING, SERIES A -1,142,643 -1,144,751 -1,149,570 -1,145,340 -1,142,941 48 - DEBT/FINANCE -1,142,643 -1,144,751 -1,149,570 -1,145,340 -1,142,941 511 - CSD OPERATIONS -698,328 -965,741 -3,543,323 -1,680,402 -1,680,790 Revenue 932,820 1,486,379 250,900 69,200 69,200 51100000 - CSD OPERATIONS 324,229 329,941 250,900 69,200 69,200 36 - USE - MONEY/PROPERTY 225,349 231,061 250,900 69,200 69,200 37 - OTHER REVENUE 98,880 98,880 0 0 0 51190999 - OTHER FINANCING SOURCES (USES)608,591 1,156,438 0 0 0 39 - TRANSFERS IN/SOURCES 608,591 1,156,438 0 0 0 Expense -1,631,148 -2,452,119 -3,794,223 -1,749,602 -1,749,990 51100000 - CSD OPERATIONS 0 0 0 0 0 49 - TRANSFERS 0 0 0 0 0 51190999 - OTHER FINANCING SOURCES (USES)-1,142,577 -1,981,643 -3,045,000 -1,000,000 -1,000,000 49 - TRANSFERS -1,142,577 -1,981,643 -3,045,000 -1,000,000 -1,000,000 51191961 - 2011 CSD NOTE PAYABLE -35,428 -17,635 -77,267 -77,646 -78,034 48 - DEBT/FINANCE -35,428 -17,635 -77,267 -77,646 -78,034 51191962 - 2017 SEPJA BOND -453,143 -452,841 -671,956 -671,956 -671,956 48 - DEBT/FINANCE -453,143 -452,841 -671,956 -671,956 -671,956 521 - ESD OPERATIONS -105,209 -405,052 -1,993,535 -1,802,875 -2,127,487 Revenue 1,192,857 1,432,893 225,001 38,001 38,001 52100000 - ESD OPERATIONS 228,833 235,190 225,001 38,001 38,001 36 - USE - MONEY/PROPERTY 228,833 235,190 225,001 38,001 38,001 37 - OTHER REVENUE 0 0 0 0 0 52190999 - OTHER FINANCING SOURCES (USES)964,024 1,197,703 0 0 0 39 - TRANSFERS IN/SOURCES 964,024 1,197,703 0 0 0 Expense -1,298,066 -1,837,945 -2,218,536 -1,840,876 -2,165,488 52190999 - OTHER FINANCING SOURCES (USES)-1,298,066 -1,837,945 -2,218,536 -1,840,876 -2,165,488 49 - TRANSFERS -1,298,066 -1,837,945 -2,218,536 -1,840,876 -2,165,488 105 Actual Actual Rev Budget Proposed Proposed Fund / Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 522 - ESD CAPITAL REPLACEMENT 334,042 640,242 2,218,536 2,218,536 2,218,536 Revenue 1,298,066 1,837,945 2,218,536 2,218,536 2,218,536 52200000 - ESD CAPITAL REPLACEMENT 0 0 0 0 0 36 - USE - MONEY/PROPERTY 0 0 0 0 0 52290999 - OTHER FINANCING SOURCES (USES)1,298,066 1,837,945 2,218,536 2,218,536 2,218,536 39 - TRANSFERS IN/SOURCES 1,298,066 1,837,945 2,218,536 2,218,536 2,218,536 Expense -964,024 -1,197,703 0 0 0 52290999 - OTHER FINANCING SOURCES (USES)-964,024 -1,197,703 0 0 0 49 - TRANSFERS -964,024 -1,197,703 0 0 0 551 - SECTION 8 HOUSING ADMIN 296,892 295,592 424,319 434,324 436,907 Revenue 296,892 295,592 424,319 434,324 436,907 55100000 - SECTION 8 HOUSING ADMIN 296,892 295,592 424,319 434,324 436,907 33 - INTERGOVERNMENTAL 268,691 283,148 357,498 384,953 384,953 36 - USE - MONEY/PROPERTY 234 243 0 0 0 37 - OTHER REVENUE 0 0 0 0 0 39 - TRANSFERS IN/SOURCES 27,967 12,202 66,821 49,371 51,954 552 - SECTION 8 HOUSING HAP 1,036,949 1,122,250 1,193,187 1,250,851 1,275,868 Revenue 1,036,949 1,122,250 1,193,187 1,250,851 1,275,868 55200000 - SECTION 8 HOUSING HAP 1,036,949 1,122,250 1,193,187 1,250,851 1,275,868 33 - INTERGOVERNMENTAL 1,036,949 1,122,250 1,193,187 1,250,851 1,275,868 36 - USE - MONEY/PROPERTY 0 0 0 0 0 37 - OTHER REVENUE 0 0 0 0 0 Expense 0 0 0 0 0 55290999 - OTHER FINANCING SOURCES (USES)0 0 0 0 0 49 - TRANSFERS 0 0 0 0 0 561 - PAC PINES AFFORDABLE HOUSING 194,676 200,224 137,286 143,098 112,350 Revenue 240,021 234,788 255,242 258,149 265,193 56100000 - PAC PINES AFFORDABLE HOUSING 240,021 234,788 255,242 258,149 265,193 35 - FINES AND PENALTIES 0 0 0 0 0 36 - USE - MONEY/PROPERTY 126,385 111,422 113,000 113,000 113,000 37 - OTHER REVENUE 98,065 111,935 108,000 123,600 123,600 39 - TRANSFERS IN/SOURCES 15,571 11,431 34,242 21,549 28,593 Expense -45,344 -34,564 -117,956 -115,051 -152,843 56190999 - OTHER FINANCING SOURCES (USES)-26,894 -17,400 -18,077 -15,172 -52,964 49 - TRANSFERS -26,894 -17,400 -18,077 -15,172 -52,964 56191967 - EHA NOTE PAYABLE -18,450 -17,164 -99,879 -99,879 -99,879 48 - DEBT/FINANCE -18,450 -17,164 -99,879 -99,879 -99,879 601 - SELF INSURANCE 1,392,229 1,691,898 1,720,768 1,997,793 1,997,793 Revenue 1,392,229 1,691,898 1,720,768 1,997,793 1,997,793 60190999 - OTHER FINANCING SOURCES (USES)1,392,229 1,691,898 1,720,768 1,997,793 1,997,793 39 - TRANSFERS IN/SOURCES 1,392,229 1,691,898 1,720,768 1,997,793 1,997,793 611 - WASTEWATER SUPPORT 771,642 784,133 840,316 825,316 825,316 Revenue 903,642 916,133 972,316 972,316 972,316 61100000 - WASTEWATER SUPPORT 903,642 916,133 972,316 972,316 972,316 33 - INTERGOVERNMENTAL 0 0 0 0 0 37 - OTHER REVENUE 903,642 916,133 972,316 972,316 972,316 Expense -132,000 -132,000 -132,000 -147,000 -147,000 61190999 - OTHER FINANCING SOURCES (USES)-132,000 -132,000 -132,000 -147,000 -147,000 49 - TRANSFERS -132,000 -132,000 -132,000 -147,000 -147,000 621 - FLEET MAINTENANCE 489,004 556,365 571,830 571,830 571,830 Revenue 489,004 556,365 571,830 571,830 571,830 62100000 - FLEET MAINTENANCE 489,004 556,365 571,830 571,830 571,830 37 - OTHER REVENUE 489,004 556,365 571,830 571,830 571,830 106 Actual Actual Rev Budget Proposed Proposed Fund / Category FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 622 - VEHICLE REPLACEMENT 409,888 402,164 -163,000 137,000 137,000 Revenue 409,888 402,164 37,000 337,000 337,000 62200000 - VEHICLE REPLACEMENT 409,888 402,164 37,000 337,000 337,000 37 - OTHER REVENUE 14,032 33,298 10,000 10,000 10,000 39 - TRANSFERS IN/SOURCES 197,000 197,000 27,000 327,000 327,000 47 - CAPITAL OUTLAY 198,856 171,866 0 0 0 Expense 0 0 -200,000 -200,000 -200,000 62290999 - OTHER FINANCING SOURCES (USES)0 0 -200,000 -200,000 -200,000 49 - TRANSFERS 0 0 -200,000 -200,000 -200,000 623 - MACH EQUIPMENT REPLACEMENT 328,545 876,294 -185,000 -40,000 -40,000 Revenue 328,545 876,294 115,000 260,000 260,000 62300000 - MACH EQUIPMENT REPLACEMENT 328,545 876,294 115,000 260,000 260,000 37 - OTHER REVENUE 0 0 10,000 10,000 10,000 39 - TRANSFERS IN/SOURCES 240,000 240,000 105,000 250,000 250,000 47 - CAPITAL OUTLAY 88,545 636,294 0 0 0 Expense 0 0 -300,000 -300,000 -300,000 62390999 - OTHER FINANCING SOURCES (USES)0 0 -300,000 -300,000 -300,000 49 - TRANSFERS 0 0 -300,000 -300,000 -300,000 624 - FIRE APPARATUS REPLACEMENT 360,229 365,434 -523,317 -325,061 -325,061 Revenue 378,000 378,000 201,744 400,000 400,000 62400000 - FIRE APPARATUS REPLACEMENT 378,000 378,000 201,744 400,000 400,000 37 - OTHER REVENUE 0 0 201,744 0 0 39 - TRANSFERS IN/SOURCES 378,000 378,000 0 400,000 400,000 47 - CAPITAL OUTLAY 0 0 0 0 0 Expense -17,771 -12,566 -725,061 -725,061 -725,061 62490999 - OTHER FINANCING SOURCES (USES)0 0 -500,000 -500,000 -500,000 49 - TRANSFERS 0 0 -500,000 -500,000 -500,000 62491922 - 2011 FIRE LEASE 0 0 0 0 0 48 - DEBT/FINANCE 0 0 0 0 0 62491923 - 2012 FIRE LEASE -1,496 0 0 0 0 48 - DEBT/FINANCE -1,496 0 0 0 0 62491924 - 2013 FIRE LEASE -3,145 -1,587 0 0 0 48 - DEBT/FINANCE -3,145 -1,587 0 0 0 62491925 - 2017 FIRE LEASE -13,130 -10,979 -98,641 -98,641 -98,641 48 - DEBT/FINANCE -13,130 -10,979 -98,641 -98,641 -98,641 62491926 - 2020 FIRE LEASE 0 0 -126,420 -126,420 -126,420 48 - DEBT/FINANCE 0 0 -126,420 -126,420 -126,420 512 - CSD CAPITAL REPLACEMENT 533,986 825,205 3,045,000 3,045,000 3,045,000 Revenue 1,142,577 1,981,643 3,045,000 3,045,000 3,045,000 51290999 - OTHER FINANCING SOURCES (USES)1,142,577 1,981,643 3,045,000 3,045,000 3,045,000 39 - TRANSFERS IN/SOURCES 1,142,577 1,981,643 3,045,000 3,045,000 3,045,000 Expense -608,591 -1,156,438 0 0 0 51290999 - OTHER FINANCING SOURCES (USES)-608,591 -1,156,438 0 0 0 49 - TRANSFERS -608,591 -1,156,438 0 0 0 403 - FACILITIES CAPITAL MAINTENANCE 1,000,000 1,180,000 1,101,533 1,100,000 1,100,000 Revenue 1,000,000 1,180,000 1,101,533 1,100,000 1,100,000 40300000 - FACILITY CAPITAL MAINTENANCE 1,000,000 1,180,000 1,101,533 1,100,000 1,100,000 39 - TRANSFERS IN/SOURCES 1,000,000 1,180,000 1,101,533 1,100,000 1,100,000 Grand Total 57,909,335 68,315,821 66,012,416 79,129,674 76,864,021 107 Planning & Building Function 108 Development Services 51 Formerly Development Services ‐ Planning Did you know? Have you ever wondered how city planners  and engineers are able to help bring new  establishments and recreation to the city?  The Planning 101 video on the City of  Encinitas YouTube channel explains what  they do to keep North County an amazing  place to live.  Services The Development Services Department  contributes to City Council’s vision for  community planning—"to maintain safe  and livable communities through well‐maintained infrastructure and facilities, strong public safety, and  significant environmental standards while achieving diverse and affordable housing for present and  future generations.”  The department consists of five functional sections:  Operations & Engagement Development Planning & Code Enforcement Policy Planning & Housing Land Development & Building, and Development Engineering Webpage https://encinitasca.gov/Government/Departments/Development‐Services  Phone number (760)633‐2710 Refer to the Development Services Staff Directory for topic‐specific contacts Address 505 S. Vulcan Ave Encinitas, CA 92024  Hours of operation 8:00 a.m. to 5:00 p.m., Monday through Thursday  8:00 a.m. to 4:00 p.m., Fri (Alternating Fridays Closed)  In‐Person and Virtual Appointments Available  Online Customer Self Service Portal allows you to apply for plans, permits,  and register businesses  Email Refer to the Development Services Staff Directory for topic‐specific contacts  Department head Roy Sapa'u, Development Services Director  109 Department historical recap June 23, 2021: City Council approved the re‐organization of the Development Services Department’s planning and engineering functions into the Development Services and Infrastructure & Sustainability departments. July 1, 2017: Resolution 2017‐25 approved a department re‐organization merging the Planning & Building Department (50) and the Engineering Department (72) into separate divisions of a new Development Services Department (51 and 52). Link to fund structure 101 ‐ GENERAL FUND: department operating budget 203 – STATE CAPITAL GRANTS 222 ‐ CDBG GRANT 551 ‐ SECTION 8 HOUSING ADMIN 552 ‐ SECTION 8 HOUSING HAP 561 ‐ PAC PINES AFFORDABLE HOUSING Key changes in service levels On June 23, 2021, City Council approved two new full‐time positions to better address the changing  needs of the community including a Housing Services Manager and Senior Planner – Mobility. This will  increase the City’s ability to coordinate affordable housing efforts and implement the approved  Homeless Action Plan. It also increases the ability to manage transportation planning and corridor  studies and facilitate community outreach efforts.  Performed in‐house or privatized In‐house planning and engineering services with some services provided by consultant In‐house code enforcement services Building permit and inspection services provided under contract with EsGil Corporation Contract with specialized consultants on plans and studies Combination of in‐house and interagency services for parking citation processing Activities required by law Comply with federal and state law, as well as regional policies Comply with City planning policies, like the General Plan and Specific Plan Comply with Encinitas Municipal Code, including Zoning requirements Enforce codes and issue administrative citations Issues Housing Element The City of Encinitas is required by state law to update its Housing Element every eight years. The  current adopted Housing Element is for the 2021‐2029 planning period. Through the Housing Element,  the City will: ensure compliance with state housing laws, become eligible for state grants and funding  sources, demonstrate the ability to meet future housing growth needs, and allow the community to  further engage in the planning process.   110 The Regional Housing Needs Assessment (RHNA) process is mandated by state law to quantify the need  for housing. This informs local planning processes to address existing and future housing need resulting  from growth in population, employment, and households. For the 2021‐2029 planning period, The City  of Encinitas is allocated an estimated number of units to accommodate growth by income category. The  Housing Element must provide sites to accommodate this estimated growth.  Under the "no net loss" provisions of state Planning and Zoning Law (Gov't Code § 65863), if housing  developments are proposed on the selected R‐30 sites with fewer lower income units than projected,  the City must demonstrate that it still has enough sites to accommodate the need for lower income  housing. If insufficient sites remain, the City must in most cases up‐zone an additional site or sites to R‐ 30 within 180 days.  Measure H (Cannabis) Implementation of Ordinance 2020‐18 authorizing commercial cannabis activities and personal use  cultivation, related to the voter‐initiated Measure H which passed in the General Municipal Election held  on November 3, 2020.  Homelessness Through the Homeless Action Plan (HAP), adopted via Resolution 2021‐14, the City will seek to  collaborate with the region to access additional service resources, develop community engagement  through educational materials, and actively seek out additional funding opportunities to maximize  resources.   Budget Summary Revenues Planning and engineering permit fees and building plan check and permit fees currently recover  approximately 39% of the cost of completing plan review and permitting.   Expenditures Expenditures in 410 ‐ CURRENT PLANNING: LAND DEV division increase over $362,000 from FY2020‐21  levels due to an increase in temporary contract personnel to assist with new construction/ discretionary  review in both the Development Planning and Engineering sections.     Expenditures in 430 ‐ ADV PLN: ADV PLN & HOUSING division increase over $357,000 from FY2020‐21  levels due to the addition of the Housing Services Manager and the Senior Planner – Mobility positions.   Additionally, there is an increase for on‐call contract planning services related to long‐range planning  needs.  111 Actual Actual Rev Budget Proposed Proposed Fund / Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2022‐23 101 ‐ GENERAL FUND ‐3,100,552 ‐2,972,974 ‐2,710,940 ‐3,468,782 ‐3,599,815 Revenue 3,168,074 3,437,987 4,110,978 4,084,978 4,084,978 10151410 ‐ DEV SVC‐PLAN‐LAND  DEVELOPMENT 572,205 1,125,231 1,360,000 1,360,000 1,360,000 34 ‐ CHARGES  FOR SERVICES 572,205 1,125,231 1,360,000 1,360,000 1,360,000 35 ‐ FINES AND  PENALTIES 00000 10151415 ‐ DEV SVC‐PLAN‐REGULATORY PERMI T 211,701 192,731 195,400 191,400 191,400 32 ‐ LICENSE FEE/PERMITS 210,956 192,361 195,000 191,000 191,000 35 ‐ FINES AND  PENALTIES 00000 36 ‐ USE ‐ MONEY/PROPERTY 745 370 400 400 400 10151420 ‐ DEV SVC‐PLAN‐APPLICANT DEPOSIT 4,455 0 8,000 8,000 8,000 34 ‐ CHARGES  FOR SERVICES 4,455 0 8,000 8,000 8,000 10151440 ‐ DEV SVC‐PLAN‐BUILDING & CODE 2,180,583 1,981,643 2,347,578 2,325,578 2,325,578 32 ‐ LICENSE FEE/PERMITS 17,302 16,924 15,000 15,000 15,000 34 ‐ CHARGES  FOR SERVICES 2,147,082 1,939,269 2,320,578 2,300,578 2,300,578 35 ‐ FINES AND  PENALTIES 16,200 25,450 12,000 10,000 10,000 37 ‐ OTHER  REVENUE 00000 10151450 ‐ DEV SVC‐PLAN‐PARKING CITATION 199,130 138,383 200,000 200,000 200,000 35 ‐ FINES AND  PENALTIES 199,130 138,383 200,000 200,000 200,000 Expense ‐6,268,626 ‐6,410,961 ‐6,821,918 ‐7,553,760 ‐7,684,793 10151400 ‐ DEV SVC‐DIRECTOR ‐341,327 ‐336,219 ‐360,652 ‐411,048 ‐414,359 41 ‐ PERSONNEL ‐339,878 ‐334,137 ‐359,922 ‐406,868 ‐410,679 43 ‐ MATERIALS  & SUPPLIES 00000 45 ‐ CONTRACTS  & SERVICES ‐1,449 ‐2,082 ‐730 ‐4,180 ‐3,680 47 ‐ CAPITAL OUTLAY 00000 10151405 ‐ DEV SVC‐PLAN‐ADMIN SVCS ‐397,208 ‐427,801 ‐444,406 ‐486,075 ‐479,831 41 ‐ PERSONNEL ‐379,768 ‐412,235 ‐431,258 ‐457,270 ‐458,978 43 ‐ MATERIALS  & SUPPLIES ‐7,512 ‐9,471 ‐5,343 ‐17,245 ‐8,243 45 ‐ CONTRACTS  & SERVICES ‐9,928 ‐6,094 ‐7,805 ‐11,560 ‐12,610 10151410 ‐ DEV SVC‐PLAN‐LAND  DEVELOPMENT ‐2,418,866 ‐2,591,779 ‐2,609,238 ‐2,972,127 ‐3,040,778 41 ‐ PERSONNEL ‐2,135,507 ‐2,161,724 ‐2,360,520 ‐2,578,142 ‐2,638,793 43 ‐ MATERIALS  & SUPPLIES ‐15,290 ‐14,653 ‐640 ‐420 ‐420 45 ‐ CONTRACTS  & SERVICES ‐268,070 ‐415,402 ‐248,078 ‐393,565 ‐401,565 10151415 ‐ DEV SVC‐PLAN‐REGULATORY PERMI T ‐124,714 ‐137,311 ‐144,764 ‐157,755 ‐165,799 41 ‐ PERSONNEL ‐122,959 ‐136,393 ‐142,974 ‐154,881 ‐163,879 43 ‐ MATERIALS  & SUPPLIES 00000 45 ‐ CONTRACTS  & SERVICES ‐1,755 ‐919 ‐1,790 ‐2,874 ‐1,920 10151420 ‐ DEV SVC‐PLAN‐APPLICANT DEPOSIT ‐3,425 0 ‐3,300 ‐3,000 ‐3,000 45 ‐ CONTRACTS  & SERVICES ‐3,425 0 ‐3,300 ‐3,000 ‐3,000 10151430 ‐ DEV SVC‐PLAN‐ADV PLANNING‐HSG ‐570,112 ‐652,822 ‐699,445 ‐1,057,441 ‐1,035,273 41 ‐ PERSONNEL ‐456,614 ‐482,078 ‐552,278 ‐877,851 ‐855,683 43 ‐ MATERIALS  & SUPPLIES 00000 45 ‐ CONTRACTS  & SERVICES ‐113,499 ‐170,744 ‐147,167 ‐179,590 ‐179,590 48 ‐ DEBT/FINANCE 00000 10151440 ‐ DEV SVC‐PLAN‐BUILDING & CODE ‐2,332,475 ‐2,214,228 ‐2,446,613 ‐2,367,814 ‐2,447,253 41 ‐ PERSONNEL ‐366,475 ‐364,277 ‐393,118 ‐348,229 ‐427,668 43 ‐ MATERIALS  & SUPPLIES ‐1,886 ‐1,032 ‐2,090 ‐2,150 ‐2,150 45 ‐ CONTRACTS  & SERVICES ‐1,964,114 ‐1,848,918 ‐2,051,405 ‐2,017,435 ‐2,017,435 10151450 ‐ DEV SVC‐PLAN‐PARKING CITATION ‐80,500 ‐50,801 ‐113,500 ‐98,500 ‐98,500 45 ‐ CONTRACTS  & SERVICES ‐80,500 ‐50,801 ‐113,500 ‐98,500 ‐98,500 112 Actual Actual Rev  Budget Proposed Proposed Fund / Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2022‐23 203 ‐ STATE CAPITAL GRANTS 00‐250,000 00 Revenue 00000 20351430 ‐ STATE GRANT‐DS‐ADV PLAN HSG 00000 33 ‐ INTERGOVERNMENTAL 00000 Expense 00‐250,000 00 20351430 ‐ STATE GRANT‐DS‐ADV PLAN HSG 00‐250,000 00 49 ‐ TRANSFERS 00‐250,000 00 222 ‐ CDBG  GRANT ‐297,802 ‐208,761 ‐627,356 ‐695,026 ‐223,844 Expense ‐297,802 ‐208,761 ‐627,356 ‐695,026 ‐223,844 22251470 ‐ DEV SVC‐PLAN ‐CDBG  PROGRAMS ‐297,802 ‐208,761 ‐627,356 ‐695,026 ‐223,844 41 ‐ PERSONNEL ‐72,040 ‐59,335 ‐85,612 ‐88,542 ‐89,812 43 ‐ MATERIALS  & SUPPLIES 00000 45 ‐ CONTRACTS  & SERVICES ‐18,332 ‐19,975 ‐20,189 ‐22,582 ‐22,110 49 ‐ TRANSFERS ‐207,430 ‐129,451 ‐521,555 ‐583,902 ‐111,922 227 ‐ HOME ENTITLEMENT PROGRAM ‐4,154 0000 Expense ‐4,154 0000 22751480 ‐ DEV SERV‐PLAN‐HOME ENTITLEMENT ‐4,154 0000 41 ‐ PERSONNEL ‐4,154 0000 43 ‐ MATERIALS  & SUPPLIES 00000 45 ‐ CONTRACTS  & SERVICES 00000 49 ‐ TRANSFERS 00000 551 ‐ SECTION 8 HOUSING ADMIN ‐296,892 ‐285,751 ‐387,098 ‐419,920 ‐425,672 Expense ‐296,892 ‐285,751 ‐387,098 ‐419,920 ‐425,672 55151480 ‐ DEV SVC‐PLAN ‐SECTION 8 ADMIN ‐296,892 ‐285,751 ‐387,098 ‐419,920 ‐425,672 41 ‐ PERSONNEL ‐130,689 ‐122,052 ‐150,177 ‐134,966 ‐139,977 43 ‐ MATERIALS  & SUPPLIES 00000 45 ‐ CONTRACTS  & SERVICES ‐10,361 ‐11,400 ‐13,701 ‐14,493 ‐15,234 48 ‐ DEBT/FINANCE ‐899 ‐785 ‐1,620 ‐1,661 ‐1,661 49 ‐ TRANSFERS ‐154,942 ‐151,514 ‐221,600 ‐268,800 ‐268,800 552 ‐ SECTION 8 HOUSING HAP ‐1,030,029 ‐1,131,701 ‐1,276,977 ‐1,360,851 ‐1,360,851 Expense ‐1,030,029 ‐1,131,701 ‐1,276,977 ‐1,360,851 ‐1,360,851 55251480 ‐ DEV SVC‐PLAN ‐SECTION 8 HAP ‐1,030,029 ‐1,131,701 ‐1,276,977 ‐1,360,851 ‐1,360,851 49 ‐ TRANSFERS ‐1,030,029 ‐1,131,701 ‐1,276,977 ‐1,360,851 ‐1,360,851 561 ‐ PAC PINES  AFFORDABLE HOUSING ‐230,790 ‐241,643 ‐155,363 ‐152,506 ‐157,647 Revenue 00000 56151480 ‐ DEV SVC‐PLAN‐PACIFIC PINES 00000 37 ‐ OTHER REVENUE 00000 47 ‐ CAPITAL OUTLAY 00000 Expense ‐230,790 ‐241,643 ‐155,363 ‐152,506 ‐157,647 56151480 ‐ DEV SVC‐PLAN ‐PACIFIC PINES ‐230,790 ‐241,643 ‐155,363 ‐152,506 ‐157,647 41 ‐ PERSONNEL ‐24,394 ‐15,546 ‐17,727 ‐12,367 ‐10,627 43 ‐ MATERIALS  & SUPPLIES ‐809 0 ‐5,200 ‐5,200 ‐5,200 45 ‐ CONTRACTS  & SERVICES ‐95,856 ‐111,125 ‐124,162 ‐126,665 ‐133,546 46 ‐ INTERNAL COST  ALLOC ‐9,193 ‐9,193 ‐8,274 ‐8,274 ‐8,274 47 ‐ CAPITAL OUTLAY ‐100,538 ‐100,538 000 48 ‐ DEBT/FINANCE 0 ‐5,241 000 Grand Total ‐4,960,219 ‐4,840,829 ‐5,407,734 ‐6,097,085 ‐5,767,829 113 Staffing Number of Full‐Time Equivalent Positions: 39.5 FTE  The following excerpt from the Development Services organization chart shows the planning function  only. It represents the organization structure at the time the budget was presented for approval on June  23, 2021. It does not include the proposed department reorganization and position reclassifications, to  be implemented after City Council approval. 114 Two New Positions Approved On June 23, 2021, City Council approved two new full‐time positions to better address the changing  needs of the community including a Housing Services Manager and Senior Planner – Mobility.  The Housing Services Manager will be responsible for coordinating affordable housing efforts and  homeless services within the City, as well as being the primary staff person responsible for the  implementation of the City’s approved Homeless Action Plan.  This position will work collaboratively  both within the City and the region with community groups and faith‐based community members to  ensure the success of the plan and will coordinate and manage housing services in Encinitas.    The Senior Planner ‐ Mobility will be responsible for providing policy direction, coordination, and  supervision of assigned programs and/or projects in the advanced planning division including but not  limited to managing transportation planning and corridor studies and facilitate community outreach  efforts. The new position will be responsible for collecting, analyzing, and interpreting transportation  data and designs surveys, as well as be responsible for developing long‐range transportation planning  priorities, summarizing data, preparing reports, and managing projects and consultants.  Reclassifications Approved The City Manager also recommended reclassifications and organizational changes to streamline and  focus services to the community; recognize increased duties in several job classifications; as well as to  ensure continuity of operations in several departments including development services.   The recommended classification changes will not increase the City’s FTE headcount and were analyzed  by the Director of Human Resources and the City’s classification and compensation analyst to ensure  proper placement within salary ranges and appropriate job titles commensurate with the increased job  duties/functions of each position.    Current Revised  Director of Development Services Director of Infrastructure & Sustainability  Assistant Director of Development Services  (eliminate)  Director of Development Services  Principal Planner (2) Planning Manager (2)  Senior Engineer Principal Engineer  Engineer II Senior Engineer  115 Strategic Plan and Performance Measures Department Performance Measures This matrix shows how the department measures progress toward accomplishing the City’s  strategic goals described on page 8.  Core Service  Strategic  Plan Performance Measure  Timeline for  Completion FY19 FY20 FY21  Proj  FY22  Goal  FY23  Development Planning Number of planning  permits issued  6/30/2022 194 242 183 180 180  Development Planning Environmental review 6/30/2022 6 4 0 5 5  Development Planning Appeals 6/30/2022 5 7 5 1 1  Housing Number of new dwelling  units issued  6/30/2022 71 76 69 70 70  Building Services Plan checks 6/30/2022 2,409 2,464 2,815 2,500 2,500  Code Enforcement Code enforcement  complaints  6/30/2022 1,090 1,341 1,239 1,000 1,000  Land Development  Engineering  Right‐of‐Way  construction permits  issued  6/30/2022 142 117 58 100 100  KEY: Operating Principles and Vision Respectful Partnerships / Community Outreach Quality Transportation  Improvement & Efficiency Recreation  Measurement & Accountability / Data Gathering & Sharing Environment  Financially Sound Decision Making / Economic Development Arts & Culture  Public Safety Community Character / Community Planning  116 Engineering Function 117 Infrastructure & Sustainability 52 Formerly Development Services ‐ Engineering Did you know? Construction is underway on Leucadia  Streetscape Phase 1 and is scheduled  to be completed in Spring 2022.  The  Roadway improvements from Basil  Street to Marcheta Street will include a  roundabout, connection to the new El  Portal Undercrossing, new buffered  bike lanes and wider sidewalks, and  planting of 101 new trees.  Services The Infrastructure & Sustainability Department implements City Council’s vision for quality  transportation, recreation, environment, and community planning.  The department is responsible for the comprehensive oversight of major City infrastructure projects,  transportation network, sustainability initiatives, coastal zone management activities, implementation  of the climate action plan, and environmental initiatives. The department is comprised of two divisions:  the Engineering Division and the Sustainability Division.  The Capital Improvement Projects section of the Engineering Division focuses on significant capital  improvement projects to rebuild, rehabilitate, and re‐envision infrastructure for the benefit of this  generation and the next.   Types of projects may include: Drainage, Streets & Sidewalks, Mobility/Mode  Shift, Parks, Sewer, Bridges, Trails, traffic improvements, and ADA projects. Projects that will be in  construction during FY 2021‐22 include: Leucadia Streetscape – Phase I, El Portal Undercrossing, FY  2021‐22 Pavement Rehabilitation Project, Annual Sewer Rehabilitation Project, MacKinnon ADA  Sidewalks, Trail 95, South Coast Highway 101 Bridge Pavement Repair, and various traffic safety and  calming projects.  Projects that will be in design include:  Leucadia Streetscape Segment C,  Santa Fe  Drive Improvements, South Highway 101 Cycle Track, Trail 82, B Street Sewer Main and Manhole,  Olivenhain Trunk Sewer Improvements, Beacon’s Beach Parking Lot Modifications, and the Highway 101  Sidewalk to Solana Beach.  The Traffic section of the Engineering Division is primarily responsible for the oversight and  development of a safe and efficient transportation network for pedestrians, cyclists and other vehicle  drivers in the City.  They evaluate potential traffic impacts from private development projects.    118 The Sustainability Division will focus on how the City can support practices that benefit environmental,  human, and economic well‐being with the penultimate goal of encouraging equitable access to natural  resources and increasing public health and well‐being.  Webpage https://encinitasca.gov/Government/Departments/Infrastructure‐and‐ Sustainability  Phone number  760‐633‐2770  Address 505 S. Vulcan Ave Encinitas, CA 92024  Hours of operation 8:00 a.m. to 5:00 p.m., Monday through Thursday  8:00 a.m. to 4:00 p.m., Fri (Alternating Fridays Closed)  Email  isd@encinitasca.gov   Department head Lillian Doherty, Infrastructure and Sustainability Director  Department historical recap June 23, 2021: City Council approved the re‐organization of the Development Services Department’s planning and engineering functions into the Development Services and Infrastructure & Sustainability departments. The new Infrastructure & Sustainability Department includes the Capital Improvement Projects team and the Traffic Team.  Climate Action Plan and Coastal Management divisions will move from the City Manager’s Office to Infrastructure & Sustainability. Link to fund structure 101 ‐ GENERAL FUND: department operating budget 295 ‐ ENCINITAS LLD 297 ‐ ENC RANCH LLD Key changes in service levels There are no significant changes to service levels from the previous year.   Performed in‐house or privatized Combination of in‐house staff and consultants for planning, design, construction, administration, project management and construction inspection of capital projects Activities required by law Comply with federal, state, regional and local laws and policies Implementation of mobility element Implementation of ADA Transition plan Implementation of the CAP Compliance with the following on CIP projects: o OSHA and Cal‐OSHA o Public Works contract code and prevailing wage o CEQA o State Coastal Act o Climate Action Plan o Clean Water Act and Regional Water Quality Control Board Permit o FEMA Floodplain requirements 119 Adhere to beach ecology standards per the City’s Opportunistic Beach Fill Program Comply with the City’s General Plan Secure programmatic permits for opportunistic beach nourishment every five years Issues Aging Infrastructure. As with most cities, bridges, roadways, and City‐owned utility infrastructure were  constructed many years ago and are approaching the end of their useful life.  Rehabilitation and/or  replacement projects are important to ensure the overall health of the City’s infrastructure.   Traffic. Roadways were once envisioned to be car centric. As the City evolves, there is a new focus on  mode shift and delivering safer means of travel on foot and with alternative vehicles, such as bikes, and  e‐bikes.    Construction Costs.    Over the past several years construction costs have exceeded the CPI averaging  approximately 7 to 8 % per year. As projects are budgeted for construction, older cost estimates need to  be updated to reflect the current bidding climate.   Flooding.    The community of Encinitas underwent extensive development after the 1970’s without  corresponding improvements to drainage infrastructure.  As a result, Encinitas has a need for additional  drainage capacity in many areas of the City to alleviate flooding.  Climate Change – Green House Gases. Decades of human activity (e.g. mining and use of fossil fuel,  cement manufacturing and deforestation) is the causal agent of global climate change and significant  reductions in human‐caused greenhouse gas emissions are needed by the mid‐21st century to prevent  the most catastrophic effects of climate change (Intergovernmental Panel on Climate Change [IPCC]  2014).  To combat the effects of climate change, the City will need to reduce greenhouse gas (GHG)  emissions from activities within the City while supporting the community in adapting to and improving  its resiliency to a changing climate over the long term.  Climate Change ‐ Coastal Zone. The California Coastal Sediment Management Workgroup categorizes  Encinitas beaches to be “erosional hot spots” due to the long shore dispersal rate. High energy waves  and severe winter storms—plus the threat of sea level rise—contribute to a constant state of  responsiveness in the areas of shoreline stabilization primarily through sand replenishment projects.  In  addition to regular sand replenishment, the City is piloting innovative nature‐based solutions like the  Cardiff State Beach Living Shoreline Project and Beacon’s Coastal Bluff Restoration Project.  120 Budget Summary Actual Actual Rev  Budget Proposed Proposed Fund / Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2022‐23 101 ‐ GENERAL FUND ‐1,522,115 ‐1,813,644 ‐2,653,122 ‐2,847,210 ‐2,898,929 Revenue 1,782,401 970,838 525,000 510,000 510,000 10152700 ‐ DVC SVC‐ENG‐CITY  ENGINEER 953,468 112,461 000 34 ‐ CHARGES  FOR SERVICES 942,525 0000 37 ‐ OTHER  REVENUE 10,943 112,461 000 10152710 ‐ DEV SVC‐ENG‐TRAFFIC ENGINEERNG 272,778 274,120 55,000 40,000 40,000 34 ‐ CHARGES  FOR SERVICES 1,545 51,945 40,000 40,000 40,000 35 ‐ FINES AND  PENALTIES 271,233 222,175 000 37 ‐ OTHER  REVENUE 0015,000 00 10152720 ‐ DEV SVC‐ENG‐STORMWATER PROG 00000 33 ‐ INTERGOVERNMENTAL 00000 10152730 ‐ DEV SVC‐ENG‐INSPECTIONS 556,155 584,257 470,000 470,000 470,000 34 ‐ CHARGES  FOR SERVICES 556,155 584,257 470,000 470,000 470,000 Expense ‐3,304,517 ‐2,784,482 ‐3,178,122 ‐3,357,210 ‐3,408,929 10152700 ‐ DVC SVC‐ENG‐CITY  ENGINEER ‐923,238 ‐1,038,034 ‐1,236,819 ‐1,340,627 ‐1,351,644 41 ‐ PERSONNEL ‐843,983 ‐951,258 ‐1,126,132 ‐1,218,177 ‐1,228,113 43 ‐ MATERIALS  & SUPPLIES ‐4,807 ‐5,763 ‐4,380 ‐7,155 ‐6,555 45 ‐ CONTRACTS  & SERVICES ‐74,449 ‐81,012 ‐106,307 ‐115,295 ‐116,976 48 ‐ DEBT/FINANCE 00000 10152710 ‐ DEV SVC‐ENG‐TRAFFIC ENGINEERNG ‐636,151 ‐622,858 ‐658,885 ‐679,122 ‐697,481 41 ‐ PERSONNEL ‐407,655 ‐448,723 ‐520,855 ‐552,932 ‐562,147 43 ‐ MATERIALS  & SUPPLIES ‐2,903 ‐3,188 ‐12,700 ‐5,850 ‐4,100 45 ‐ CONTRACTS  & SERVICES ‐225,594 ‐170,947 ‐125,330 ‐120,340 ‐131,234 48 ‐ DEBT/FINANCE 00000 10152720 ‐ DEV SVC‐ENG‐STORMWATER PROG ‐618,050 0000 41 ‐ PERSONNEL ‐486,394 0000 43 ‐ MATERIALS  & SUPPLIES ‐4,179 0000 45 ‐ CONTRACTS  & SERVICES ‐127,477 0000 48 ‐ DEBT/FINANCE 00000 10152730 ‐ DEV SVC‐ENG‐INSPECTIONS ‐1,126,495 ‐1,123,590 ‐1,282,418 ‐1,337,461 ‐1,359,804 41 ‐ PERSONNEL ‐224,407 ‐227,803 ‐240,052 ‐245,220 ‐247,773 43 ‐ MATERIALS  & SUPPLIES ‐3,108 ‐3,178 ‐4,015 ‐3,529 ‐4,224 45 ‐ CONTRACTS  & SERVICES ‐898,980 ‐892,610 ‐1,038,351 ‐1,088,712 ‐1,107,807 48 ‐ DEBT/FINANCE 00000 10152740 ‐ DEV SVC‐ENG‐ENVIRONMENTAL ‐581 0000 41 ‐ PERSONNEL 00000 43 ‐ MATERIALS  & SUPPLIES ‐392 0000 45 ‐ CONTRACTS  & SERVICES ‐189 0000 48 ‐ DEBT/FINANCE 00000 121 Actual Actual Rev  Budget Proposed Proposed Fund / Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2022‐23 295 ‐ ENCINITAS LLD ‐383,864 ‐373,409 ‐637,805 ‐516,998 ‐530,302 Expense ‐383,864 ‐373,409 ‐637,805 ‐516,998 ‐530,302 29552710 ‐ ELLD ‐TRAFFIC ENGINEERING ‐235,197 ‐223,917 ‐456,864 ‐315,978 ‐328,915 41 ‐ PERSONNEL ‐11,417 ‐14,253 ‐17,296 ‐18,880 ‐18,396 45 ‐ CONTRACTS  & SERVICES ‐223,781 ‐209,664 ‐439,568 ‐297,098 ‐310,519 29552740 ‐ DEV SVC‐ENC‐STREET LIGHTING ‐148,667 ‐149,492 ‐180,941 ‐201,020 ‐201,387 41 ‐ PERSONNEL ‐26,157 ‐27,009 ‐27,655 ‐28,288 ‐28,655 43 ‐ MATERIALS  & SUPPLIES 00000 45 ‐ CONTRACTS  & SERVICES ‐29,525 ‐29,497 ‐30,793 ‐50,239 ‐50,239 46 ‐ INTERNAL COST ALLOC ‐92,985 ‐92,985 ‐122,493 ‐122,493 ‐122,493 48 ‐ DEBT/FINANCE 00000 297 ‐ ENC RANCH LLD ‐51,249 ‐51,462 ‐54,334 ‐54,992 ‐54,639 Expense ‐51,249 ‐51,462 ‐54,334 ‐54,992 ‐54,639 29752710 ‐ ENC RNCH LLD ‐TRAFFIC ENG 00000 45 ‐ CONTRACTS  & SERVICES 00000 29752740 ‐ DEV SVC‐ENG‐ELLD ENC RANCH ‐51,249 ‐51,462 ‐54,334 ‐54,992 ‐54,639 41 ‐ PERSONNEL ‐6,540 ‐6,752 ‐6,918 ‐7,576 ‐7,218 43 ‐ MATERIALS  & SUPPLIES 00000 45 ‐ CONTRACTS  & SERVICES ‐68 ‐68 ‐75 ‐75 ‐80 46 ‐ INTERNAL COST  ALLOC ‐44,642 ‐44,642 ‐47,341 ‐47,341 ‐47,341 48 ‐ DEBT/FINANCE 00000 Grand Total ‐1,957,229 ‐2,238,515 ‐3,345,261 ‐3,419,200 ‐3,483,870 122 Staffing Number of Full‐Time Equivalent Positions:  11.0 FTE  This excerpt from the Development  Services organization chart shows the  engineering function only. It represents  the organization structure at the time the  budget was presented for approval on  June 23, 2021. It does not include the  proposed department reorganization and  position reclassifications to be  implemented after City Council approval.   When the re‐organization is complete,  Climate Action Plan and Coastal Zone staff  (2 FTE’s) will move from the City  Manager’s Office to the Infrastructure &  Sustainability Department.  Reclassifications Approved The City Manager recommended  reclassifications and organizational  changes to streamline and focus services  to the community; recognize increased  duties in several job classifications; as well  as to ensure continuity of operations in  several departments including  Development Services.   The recommended classification changes  will not increase the City’s FTE headcount  and were analyzed by the Director of  Human Resources and the City’s  classification and compensation analyst to  ensure proper placement within salary  ranges and appropriate job titles  commensurate with the increased job  duties/functions of each position.       123 Current Revised  Director of Development Services Director of Infrastructure & Sustainability  Climate Action Plan Administrator (eliminate) Sustainability Manager  Engineering Specialist II (2) Engineer I (2)  Engineer II Senior Engineer  Strategic Plan and Performance Measures  Department Performance Measures This matrix shows how the department measures progress toward accomplishing the City’s  strategic goals described on page 8.  Core Service  Strategic  Plan Performance Measure  Timeline for  Completion FY19 FY20 FY21  Proj  FY22  Goal  FY23  Develop a safe and  efficient transportation  network for pedestrians,  cyclists, and other  vehicle drivers  Pavement condition  index  6/30/2022 73 72 72 71 70  Sidewalks constructed  (linear feet)  2,605 3,970 5,545 3,585 TBD  Miles of bike lanes  added  1.3 5.3 1.2 3.3 TBD  Monitoring erosion  along the shoreline  Monitor sand volume 2  times each year  6/30/2022 Yes Yes Yes Yes Yes  Monitor beach width 2  times each year  6/30/2022 Yes Yes Yes Yes Yes  Implement City’s Climate  Action Plan (CAP)  Number of CAP  measures completed  Target: 20 by 6/30/30  12/31/2021 5  6 10 12 14  KEY: Operating Principles and Vision Respectful Partnerships / Community Outreach Quality Transportation  Improvement & Efficiency Recreation  Measurement & Accountability / Data Gathering & Sharing Environment  Financially Sound Decision Making / Economic Development Arts & Culture  Public Safety Community Character / Community Planning  124 Public Safety Function   Law Enforcement 61 Did you know? In 2020, the Encinitas earned the rank of 29th safest city in California, according to the Safewise Safest  Cities Report, rising an incredible 24 places since last year.   Services The City of Encinitas contracts for law enforcement services with the San Diego County Sheriff.  The  North Coastal Sheriff Station provides services for the cities of Encinitas, Solana Beach, Del Mar, and the  unincorporated area of Rancho Santa Fe. The Station Captain serves as our Chief of Police.     In addition to patrol and traffic enforcement, the station has a Community Oriented Policing and  Problem Solving (COPPS) team and a Crime Suppression Team, both of which work on specific  community needs.   Webpage https://encinitasca.gov/Government/Departments/Public‐Safety/Law‐ Enforcement  Phone number (858) 565‐5200 dispatch  (760) 966‐3500 business  Address SD County Sherriff ‐ North Coastal Station  175 North El Camino Real Encinitas, CA 92024‐2899  Hours of operation Hours: 8:00 A.M. ‐ 5:00 P.M. Mon‐Friday  24/7 emergency response  Email encinitasstation.encinitas@sdsheriff.org  Department head Captain Lopez    Department historical recap Since incorporation in 1986, the City of Encinitas has contracted with the San Diego County Sheriff.  Link to fund structure  101 ‐ GENERAL FUND: department operating budget   202 – STATE LAW ENF GRANT   228 ‐ FEDERAL LAW ENF GRANT  Key changes in service levels Not Applicable  Performed in‐house or privatized The City of Encinitas contracts for law enforcement services with the San Diego County Sheriff. As a  contract city, Encinitas has access to the Sheriff's SWAT Team, ASTREA helicopters, and other County  Sheriff resources.  126   Activities required by law  Local and regional law enforcement   Street traffic regulations and state vehicle law enforcement  Issues In the wake of civil unrest that swept our nation in 2020, Encinitas hosted a law enforcement  community forum on July 28, 2020, to discuss community policing, among other topics. Officers  continue to work with groups like Encinitas4Equality to help educate and mobilize the community to  work in allyship, supporting and protecting diversity.  Our Sheriff’s Department worked jointly with many partner agencies to support and educate residents  as health orders evolved with the pandemic. This included creating a mobile crisis response team that  provides assistance in a situation when people need help, but not to the level of a law enforcement  response. For example, North Coastal Station has partnered with PERT (Psychiatric Emergency Response  Team) clinicians to respond to mental health calls more effectively.  An opportunity exists to utilize the remaining balance of asset forfeiture funds to equip the law  enforcement office in the Marine Safety Center at Moonlight Beach. SLEF funds may only be used to  supplement front line law enforcement services.      127 Budget Summary Actual Actual Rev Budget Proposed Proposed  Fund / Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2022‐23  101 ‐ GENERAL FUND ‐14,704,248 ‐15,588,048 ‐16,552,300 ‐17,305,322 ‐18,170,431  Revenue 328,522 287,473 221,900 245,000 245,000  10161500 ‐ PUBLIC SAFETY‐LAW ENFORCEMENT 328,522 287,473 221,900 245,000 245,000  35 ‐ FINES AND PENALTIES 307,479 268,979 191,900 225,000 225,000  37 ‐ OTHER REVENUE 21,044 18,494 30,000 20,000 20,000  Expense ‐15,032,770 ‐15,875,521 ‐16,774,200 ‐17,550,322 ‐18,415,431  10161500 ‐ PUBLIC SAFETY‐LAW ENFORCEMENT ‐15,032,770 ‐15,875,521 ‐16,774,200 ‐17,550,322 ‐18,415,431  43 ‐ MATERIALS & SUPPLIES 0 0 0 0 0  45 ‐ CONTRACTS & SERVICES ‐14,905,745 ‐15,748,496 ‐16,647,175 ‐17,423,296 ‐18,288,405  48 ‐ DEBT/FINANCE ‐127,025 ‐127,025 ‐127,025 ‐127,026 ‐127,026  202 ‐ STATE LAW ENF GRANT 0 0 0 0 0  Revenue 148,747 155,948 100,000 100,000 100,000  20261500 ‐ PUBLIC SAFETY‐LAW ENFORCEMENT 148,747 155,948 100,000 100,000 100,000  33 ‐ INTERGOVERNMENTAL 148,747 155,948 100,000 100,000 100,000  Expense ‐148,747 ‐155,948 ‐100,000 ‐100,000 ‐100,000  20261500 ‐ PUBLIC SAFETY‐LAW ENFORCEMENT ‐148,747 ‐155,948 ‐100,000 ‐100,000 ‐100,000  45 ‐ CONTRACTS & SERVICES ‐148,747 ‐155,948 ‐100,000 ‐100,000 ‐100,000  228 ‐ FEDERAL LAW ENF GRANT 0 0 0 0 0  Revenue 0 0 10,000 10,000 10,000  22861500 ‐ PUBLIC SAFETY‐LAW ENFORCEMENT 0 0 10,000 10,000 10,000  33 ‐ INTERGOVERNMENTAL 0 0 10,000 10,000 10,000  Expense 0 0 ‐10,000 ‐10,000 ‐10,000  22861500 ‐ PUBLIC SAFETY‐LAW ENFORCEMENT 0 0 ‐10,000 ‐10,000 ‐10,000  43 ‐ MATERIALS & SUPPLIES 0 0 ‐10,000 ‐10,000 ‐10,000  45 ‐ CONTRACTS & SERVICES 0 0 0 0 0  Grand Total ‐14,704,248 ‐15,588,048 ‐16,552,300 ‐17,305,322 ‐18,170,431  Staffing Number of Full‐Time Equivalent Positions: 0  Contract managed by the City Manager’s Office. Strategic Plan and Performance Measures Department Performance Measures This matrix shows how the department measures progress toward accomplishing the City’s  strategic goals described on page 8.  128 Core Service  Strategic  Plan  Performance  Measure  Timeline for  Completion FY19 FY20 FY21  Proj  FY22  Goal  FY23  Provide law  enforcement  Criminal arrests Continuous 1,161 1,061 Traffic arrests 355 202 Traffic accidents 281 221 Traffic citations 9,635 7,009 Calls for service 19,190 19,406 Deputy‐initiated  action  25,725 21,106 Partner with PERT on  mental health calls  415 Rank of safest cities in  California, per  Safewise Safest Cities  Report  12/31/2021 29 Enhance the  department’s  engagement with the  community  Continuing Yes Yes Yes Yes Yes  KEY: Operating Principles and Vision Respectful Partnerships / Community Outreach Quality Transportation  Improvement & Efficiency Recreation  Measurement & Accountability / Data Gathering & Sharing Environment  Financially Sound Decision Making / Economic Development Arts & Culture  Public Safety Community Character / Community Planning  129 Fire & Marine Safety 62 Did you know? In 2016, the Insurance Services Organization—  which rates fire departments based on the   effectiveness of their response capabilities—  gave the Department a rating of 02/2X, which has   resulted in lower homeowners’ insurance   premiums for Encinitas residents.   Services The Encinitas Fire and Marine Safety Department provides a wide array of public safety services— including fire protection, emergency response, medical aid, fire prevention, disaster preparedness, search  and rescue, beach lifeguard services and community education programs.   The Department has six divisions: Fire Operations and Support Services, Fire Administration, Loss  Prevention and Planning (Fire Prevention), Disaster Preparedness, Marine Safety Services, and Junior  Lifeguard Program. The department operates six fire stations and is responsible for responding to a variety  of emergencies in a 20 square mile area.  The Department's Executive Team also manages the fire departments for the cities of Del Mar and Solana  Beach.  Combined, we cover an area of roughly 25 square miles with nine companies in eight fire stations.  The fire departments prepare a combined Annual Report which is available on the public safety webpage.  Webpage https://encinitasca.gov/Government/Departments/Public‐Safety  Phone number (760)633‐2800 Address 505 S. Vulcan Ave Encinitas, CA 92024  Hours of operation City Hall – open 7:30 a.m. – 5:30 p.m. Monday through Thursday  –open 7:30 a.m. – 4:30 p.m. Friday (Alternating Fridays Closed) Fire Stations – staffed 24/7  Moonlight Beach Marine Safety Center is staffed from 8:00 a.m. until  dusk, daily. Detailed hours for lifeguard towers are available online.  Email firesvcs@encinitasca.gov  Department head Michael Stein, Fire Chief  Department historical recap The Agreement for Cooperative Management Services was signed in 2009 between the City of Del Mar, City of Encinitas, Rancho Santa Fe Fire Protection District, and the City of Solana Beach, to share the functions of organizational direction and control, supervision of operations. The Rancho 130 Santa Fe Fire Protection District left the agreement in 2013. The agreement provided effective  leadership to multiple agencies, eliminated redundancy, duplication of effort and provided  opportunities for current cost savings and an increased level of service for each party.   Fire Station 6 (near the Olivenhain community) was upgraded to become a 24‐hour fully staffed fire station in 2013. This helped cut down response times in the area and provide service to this more rural and natural area. In 2018, the Department opened the Marine Safety Center, which includes a larger first aid room, advanced dispatching capabilities, and a multi‐level observation space including a 360‐degree deck allowing our lifeguards a much larger viewshed. Link to fund structure 101 ‐ GENERAL FUND: Department operating budget 230 ‐ CSA‐17 BENEFIT FEES Key changes in service levels No changes to staffing levels for Fire Operations.  Fire stations are staffed with a three‐person crew except for Station 6, which is staffed with a two‐person crew. The Marine Safety Division created a Lifeguard New Hire Training Program in FY19‐20 to train lifeguards in this internal academy to handle situations specific to Encinitas, rather than generic training. This would create new lifeguards that function at a much higher level compared with new hires from previous years. Performed in‐house or privatized Services are provided through a combination of in‐house staff, contracted services, and interagency agreements. The Department coordinates with the San Dieguito Ambulance District, also known as County Service Area 17 (CSA 17), for ambulance services. American Medical Response is the ambulance service provider currently contracted to provide services for Encinitas residents. The California Department of Parks and Recreation contracts with the City of Encinitas to operate Moonlight State Beach. The State operates Cardiff State Beach. Standards of Cover analysis provided by contracted services to see how services may be improved. Activities required by law Comply with agency standards for training and certification requirements for firefighters and lifeguards. Subject to several Federal, State, and regional mandates – such as business inspection requirements, junior lifeguard reporting, emergency planning requirements, and grant‐reporting requirements. Comply with City planning policies and Encinitas Municipal Code. Issues Emergency Preparedness. Several Western states are in the grips of a historic drought with increased  wildfire risk, including a longer fire season with high burn intensity and dry fuels. Encinitas Fire  131   Department offers an online video series to inform the public of the best practices to ensure their home  and property are protected and defensible. The Emergency Preparedness webpage explains steps  involved in preparing for a disaster, including creating a plan for mandatory evacuations.   Strike Team Deployments. There is a strain on fire service in the state due to record‐breaking fires that  have created an increased need for mutual aid and strike team deployments. The Department  responded to and assisted over 120 days of fires and 5 deployments in 2020. Wildfires are expected to  increase in the state each year.   Emergency Operations Center. During the past year, the pandemic and civil unrest highlighted the  importance of being prepared for a local emergency or natural disaster. The City’s Emergency Operations  Center was activated and operational on‐site for 99 days in response to the ongoing pandemic. Recent  retirements and staffing changes will require training of new staff along with potential role reassignment.    Budget Summary Revenues Revenues in 512 – LOSS PREVENTION: The revenue decreases as plan check fees for accessory dwelling  units are now waived.   Revenues in 515 – JR LIFEGUARDS: There was reduced revenue in FY 2019‐20 and 2020‐21, as there was  no sessions in the summer of 2020 due to the COVID‐19 pandemic.     132   Actual Actual Rev Budget Proposed Proposed Fund / Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2022‐23 101 ‐ GENERAL FUND ‐14,502,466 ‐15,648,084 ‐15,968,437 ‐16,613,805 ‐17,068,316 Revenue 1,788,199 1,132,645 2,111,523 1,307,199 1,317,579 10162510 ‐ PUBLIC SAFETY‐FIRE ADMIN 100 200 000 37 ‐ OTHER REVENUE 100 200 000 10162511 ‐ PUBLIC SAFETY‐FIRE OPERATIONS 1,413,641 805,705 1,895,290 918,111 928,491 33 ‐ INTERGOVERNMENTAL 465,912 512,088 490,601 519,000 529,380 36 ‐ USE ‐ MONEY/PROPERTY 117,617 121,209 112,275 127,644 127,644 37 ‐ OTHER REVENUE 830,112 172,409 1,292,414 271,467 271,467 10162512 ‐ PUBLIC SAFETY‐LOSS PREVENTION 125,897 164,587 117,948 102,183 102,183 34 ‐ CHARGES  FOR SERVICES 128,765 170,876 116,748 100,983 100,983 37 ‐ OTHER REVENUE ‐2,868 ‐6,289 1,200 1,200 1,200 10162513 ‐ PUBLIC SAFETY‐DISASTER PREP 00000 37 ‐ OTHER REVENUE 00000 10162514 ‐ PUBLIC SAFETY‐MARINE SAFETY 36,221 5,500 24,305 24,305 24,305 33 ‐ INTERGOVERNMENTAL 00000 36 ‐ USE ‐ MONEY/PROPERTY 005,805 5,805 5,805 37 ‐ OTHER REVENUE 36,221 5,500 18,500 18,500 18,500 10162515 ‐ PUBLIC SAFETY‐JR LIFEGUARDS 212,339 156,652 73,980 262,600 262,600 32 ‐ LICENSE FEE/PERMITS 00000 34 ‐ CHARGES  FOR SERVICES 212,339 156,652 73,980 262,600 262,600 37 ‐ OTHER REVENUE 00000 Expense ‐16,290,665 ‐16,780,728 ‐18,079,960 ‐17,921,004 ‐18,385,895 10162510 ‐ PUBLIC SAFETY‐FIRE ADMIN ‐526,362 ‐569,052 ‐593,323 ‐612,965 ‐632,111 41 ‐ PERSONNEL ‐505,106 ‐546,333 ‐571,361 ‐587,459 ‐603,085 43 ‐ MATERIALS  & SUPPLIES ‐1,939 ‐3,696 ‐2,703 ‐4,155 ‐3,305 45 ‐ CONTRACTS  & SERVICES ‐19,317 ‐19,023 ‐19,259 ‐21,351 ‐25,721 10162511 ‐ PUBLIC SAFETY‐FIRE OPERATIONS ‐13,438,465 ‐13,847,511 ‐14,998,794 ‐14,589,304 ‐14,974,273 41 ‐ PERSONNEL ‐12,198,016 ‐12,757,394 ‐13,901,574 ‐13,462,691 ‐13,829,979 43 ‐ MATERIALS  & SUPPLIES ‐225,652 ‐213,980 ‐209,063 ‐253,507 ‐249,927 45 ‐ CONTRACTS  & SERVICES ‐971,188 ‐876,137 ‐888,157 ‐873,106 ‐894,367 47 ‐ CAPITAL OUTLAY ‐43,609 0000 10162512 ‐ PUBLIC SAFETY‐LOSS PREVENTION ‐645,706 ‐564,914 ‐708,138 ‐690,569 ‐715,900 41 ‐ PERSONNEL ‐624,511 ‐539,269 ‐676,444 ‐652,857 ‐681,988 43 ‐ MATERIALS  & SUPPLIES ‐8,328 ‐12,331 ‐10,615 ‐13,795 ‐9,995 45 ‐ CONTRACTS  & SERVICES ‐12,867 ‐13,314 ‐21,079 ‐23,917 ‐23,917 10162513 ‐ PUBLIC SAFETY‐DISASTER PREP ‐157,955 ‐174,001 ‐189,722 ‐190,332 ‐189,689 41 ‐ PERSONNEL ‐51,202 ‐58,800 ‐64,139 ‐65,402 ‐66,806 43 ‐ MATERIALS  & SUPPLIES ‐4,856 ‐5,431 ‐3,730 ‐5,652 ‐3,600 45 ‐ CONTRACTS  & SERVICES ‐101,897 ‐109,770 ‐121,853 ‐119,278 ‐119,283 48 ‐ DEBT/FINANCE 00000 10162514 ‐ PUBLIC SAFETY‐MARINE SAFETY ‐1,323,925 ‐1,399,441 ‐1,396,133 ‐1,532,532 ‐1,563,752 41 ‐ PERSONNEL ‐1,165,529 ‐1,207,085 ‐1,158,162 ‐1,300,635 ‐1,334,891 43 ‐ MATERIALS  & SUPPLIES ‐98,765 ‐124,092 ‐102,424 ‐123,263 ‐122,591 45 ‐ CONTRACTS  & SERVICES ‐59,631 ‐68,264 ‐67,527 ‐86,134 ‐106,270 47 ‐ CAPITAL OUTLAY 00‐68,020 ‐22,500 0 10162515 ‐ PUBLIC SAFETY‐JR LIFEGUARDS ‐198,251 ‐225,810 ‐193,850 ‐305,302 ‐310,170 41 ‐ PERSONNEL ‐160,645 ‐198,833 ‐171,437 ‐259,033 ‐265,384 43 ‐ MATERIALS  & SUPPLIES ‐26,261 ‐22,039 ‐10,424 ‐27,814 ‐27,864 45 ‐ CONTRACTS  & SERVICES ‐11,346 ‐4,938 ‐11,989 ‐18,455 ‐16,922 46 ‐ INTERNAL COST  ALLOC 00000 47 ‐ CAPITAL OUTLAY 00000 48 ‐ DEBT/FINANCE 00000 133     Staffing Number of Full‐Time Equivalent Positions: 70 FTE   In FY 2018, the Department added an Administrative Battalion Chief position responsible for training and  safety.  We placed a new Marine Safety Sergeant position in FY 2020 in the Marine Safety Division and  Junior Lifeguard Program to increase span of control, coverage, and supervision.  Both these positions  improve efficiency and provides higher‐level responsibilities to fulfill tasks.       Actual Actual Rev  Budget Proposed Proposed Fund / Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2022‐23 230 ‐ CSA‐17 BENEFIT FEES 30,824 68,017 ‐7,748 53,349 58,332 Revenue 96,658 525,475 221,633 227,434 233,417 23062511 ‐ CSA ‐17 BENEFIT FEES‐FIRE OPS 96,658 525,475 221,633 227,434 233,417 37 ‐ OTHER  REVENUE 96,658 525,475 221,633 227,434 233,417 Expense ‐65,835 ‐457,458 ‐229,381 ‐174,085 ‐175,085 23062511 ‐ CSA ‐17 BENEFIT FEES‐FIRE OPS ‐65,835 ‐457,458 ‐229,381 ‐174,085 ‐175,085 43 ‐ MATERIALS  & SUPPLIES ‐40,294 ‐74,069 ‐143,368 ‐107,000 ‐107,000 45 ‐ CONTRACTS  & SERVICES ‐21,958 ‐38,455 ‐71,762 ‐58,834 ‐59,834 46 ‐ INTERNAL COST ALLOC ‐3,582 ‐3,582 ‐8,251 ‐8,251 ‐8,251 47 ‐ CAPITAL OUTLAY 0 ‐341,351 ‐6,000 00 Grand Total ‐14,471,642 ‐15,580,066 ‐15,976,185 ‐16,560,456 ‐17,009,984 134 Strategic Plan and Performance Measures Department Performance Measures This matrix shows how the Department measures progress toward accomplishing the City’s strategic  goals described on page 8.  Core Service  Strategic  Plan  Performance  Measure  Timeline for  Completion CY19 CY20 CY21  Proj  CY22  Goal  CY23  Provides all aspects of  emergency  management—including  disaster mitigation,  preparedness, response,  and recovery measures  Annual /  Ongoing        Provide non‐emergency  general information,  management, and  support to overall  Department  Insurance Services  Organization PPC  rating. scale of 1 to  10.   1= superior fire  protection  capabilities;  10=the worst.  2016 (every  five years)  02/2X 02/2X 02/2X 02/2X 02/2X  Provide fire suppression  personnel, apparatus,  facilities, and training  Number of  emergency fire  calls  Annual /  Ongoing  130 277 227 Emergency Medical  Services  Number of  EMS/rescue  Annual /  Ongoing  4,536 4,037 6,289 Fire Marshal's Office,  inquiries concerning  inspections, plan checks,  and fire hazard  complaints  % of State  Mandated  Business  Inspections (per  California State  Senate Bill 1205)  Annual /  Ongoing  94% 88% In  progress  (projected  100%  100% 100%  Provide beach safety and  rescue  Number of bluff  warnings, aquatics  safety contacts,  and rescues  Annual /  Ongoing  30,471 28,489 51,013 56,958 55,000  Offer Junior Lifeguard  Program  Current goal of  having at least  1300 attendees  each summer  Annual /  Ongoing  1,110 0 (no sessions due  to COVID‐19  pandemic) 1,403 1,350 1,350  KEY: Operating Principles and Vision Respectful Partnerships / Community Outreach Quality Transportation  Improvement & Efficiency Recreation  Measurement & Accountability / Data Gathering & Sharing Environment  Financially Sound Decision Making / Economic Development Arts & Culture  Public Safety Community Character / Community Planning  135 Public Works Function  136  Public Works 71 Did you know? The City of Encinitas Public Works  Department is one of only 160 agencies in the  country (19 in California) to achieve American  Public Works Association accreditation. This  nationwide program provides a means of  formally verifying and recognizing public  works agencies for compliance with  recommended practices set forth in the  Public Works Management Practices Manual.  It is a voluntary, self‐motivated approach to  objectively evaluate, verify, and recognize  compliance with the recommended  management practices.  Services The Public Works Department provides street, wastewater, and stormwater system maintenance and  manages the City’s facilities, vehicles, and heavy equipment. Public Works also manages the Encinitas  and Cardiff Sanitary Divisions.  Divisions consist of Administration, Street Maintenance, Wastewater Collections, Solid Waste/Recycling,  Stormwater Management, Cardiff Sanitary Division, Encinitas Sanitary Division, Fleet Maintenance, and  Facility/Site Maintenance.   Webpage https://encinitasca.gov/Government/Departments/Public‐Works  Phone number (760) 633‐2850  Address Public Works / SDWD 160 Calle Magdalena Encinitas, CA 92024  Hours of operation 7:30 a.m. to 5:30 p.m. Monday through Thursday  7:30 a.m. to 4:30 p.m. Friday (Alternating Fridays Closed)  Email pubworks@encinitasca.gov  Interim Department  Head  Jennifer Campbell, Assistant City Manager    Department historical recap  2010: achieved American Public Works (APWA) accreditation, re‐accredited in 2014 and 2019.   Fiscal Year 2019‐20: realignment moved Stormwater Management division from Development  Services to Public Works.  137   Link to fund structure  101 ‐ GENERAL FUND   214 ‐ SOLID WASTE RECYCLING & HOUSEHOLD HAZARDOUS WASTE   295 ‐ ENCINITAS LLD   297 ‐ ENC RANCH LLD   511 ‐ CSD OPERATIONS   521 ‐ ESD OPERATIONS   611 ‐ WASTEWATER SUPPORT   621 ‐ FLEET MAINTENANCE   622 ‐ VEHICLE REPLACEMENT   623 ‐ MACH EQUIPMENT REPLACEMENT   624 ‐ FIRE APPARATUS REPLACEMENT  Performed in‐house or privatized  Services are provided through a combination of in‐house staff, contracted services, and  interagency agreements.   Trash and recycling collection services are managed via an exclusive franchise agreement with  EDCO  Key changes in service levels Pursuant to agreements with the North County Transit District (NCTD), the City is now responsible for day‐ to‐day maintenance of improvements along the NCTD right‐of‐way which passes through the City,  including the Coastal Rail Trail and North Coast Highway 101 improvements associated with the Leucadia  Streetscape project. In addition, over seven miles of buffered bikeways have been installed, with  approximately seven more planned over the next few years. Due to the increased levels of maintenance  required, an additional Utilities and Maintenance Worker has been added to the Street Maintenance  Division.   Activities required by law As an owner and operator of a Municipal Separate Storm Sewer System (MS4), the City of Encinitas is  regulated by a National Pollutant Discharge Elimination System (NPDES) Municipal Permit that is issued  and regulated by the San Diego Regional Water Quality Control Board.  The City’s Climate Action Plan has a goal to increase landfill diversion to 85% by 2030 through its Zero  Waste Program. New state laws requiring the City to implement an organics recycling program will help  make significant strides to the City meetings it’s Zero Waste CAP goal.        138                       Issues Street Maintenance: Increasing infrastructure (additional road miles, bikeways, drainage facilities) will  require additional resources (contractual and in‐house).  Fleet: Commercial electric trucks are expected to become more widely available over the next decade. As  vehicle manufacturers continue to invest in electric trucks, the Fleet Division will continue to pursue  implementing the City’s ZEV Fleet Conversion Plan by replacing medium‐duty vehicles currently fueled  with renewable diesel with electric vehicles, as operations allow.   Solid Waste: Solid Waste Division staff anticipate expanding its Zero Waste Programming to address  related CAP goals and to meet the implementation needs of recent State mandates, such as the  requirement for everyone to recycle organics (food waste and green waste) and for certain restaurants  and grocery stores to donate edible food to address local hunger and keep methane‐emitting materials  out of landfills.   Budget Summary Increase in Street Maintenance personnel expenditures reflect negotiated salary increases and proposed  addition of one Utility & Maintenance Worker.  139     Actual Actual Rev Budget Proposed Proposed Fund / Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2022‐23 101 ‐ GENERAL FUND ‐5,280,964 ‐6,240,079 ‐6,664,951 ‐7,176,072 ‐7,256,426 Revenue 79,559 23,039 107,446 107,446 107,446 10171600 ‐ PUBLIC WORKS‐ADMINISTRATION 21,773 19,838 35,946 35,946 35,946 33 ‐ INTERGOVERNMENTAL 21,773 19,838 35,946 35,946 35,946 36 ‐ USE ‐ MONEY/PROPERTY 00000 10171630 ‐ PUBLIC WORKS‐STREETS 57,786 1,776 71,500 71,500 71,500 37 ‐ OTHER REVENUE 57,786 1,776 71,500 71,500 71,500 10171643 ‐ PUBLIC WORKS‐FAC MAINT LIBRARY 00000 37 ‐ OTHER REVENUE 00000 10171652 ‐ PUBLIC WORKS‐STORMWATER PROG 0 1,425 000 33 ‐ INTERGOVERNMENTAL 00000 37 ‐ OTHER REVENUE 0 1,425 000 Expense ‐5,360,523 ‐6,263,118 ‐6,772,397 ‐7,283,518 ‐7,363,872 10171600 ‐ PUBLIC WORKS‐ADMINISTRATION ‐410,618 ‐478,054 ‐509,743 ‐424,632 ‐446,653 41 ‐ PERSONNEL ‐380,143 ‐451,299 ‐491,063 ‐406,977 ‐421,483 43 ‐ MATERIALS  & SUPPLIES ‐5,577 ‐3,092 ‐3,850 ‐4,250 ‐4,350 45 ‐ CONTRACTS  & SERVICES ‐24,898 ‐23,663 ‐14,830 ‐13,405 ‐20,820 47 ‐ CAPITAL OUTLAY 00000 48 ‐ DEBT/FINANCE 00000 10171620 ‐ PUBLIC WORKS‐ENVIRONMENTAL 0 ‐1,389 ‐2,100 ‐1,500 ‐1,500 41 ‐ PERSONNEL 00000 43 ‐ MATERIALS  & SUPPLIES 0 ‐82 ‐1,000 ‐1,000 ‐1,000 45 ‐ CONTRACTS  & SERVICES 0 ‐1,307 ‐1,100 ‐500 ‐500 48 ‐ DEBT/FINANCE 00000 10171630 ‐ PUBLIC WORKS‐STREETS ‐2,924,462 ‐2,882,808 ‐3,037,646 ‐3,393,013 ‐3,421,127 41 ‐ PERSONNEL ‐721,386 ‐731,545 ‐763,074 ‐890,601 ‐906,912 43 ‐ MATERIALS  & SUPPLIES ‐230,252 ‐224,862 ‐214,336 ‐253,556 ‐253,556 45 ‐ CONTRACTS  & SERVICES ‐1,950,874 ‐1,926,401 ‐1,880,595 ‐2,207,976 ‐2,260,659 47 ‐ CAPITAL OUTLAY ‐21,951 0 ‐179,641 ‐40,880 0 48 ‐ DEBT/FINANCE 0 10171640 ‐ PUBLIC WORKS‐FAC MAINT CVC CTR ‐406,117 ‐409,333 ‐418,033 ‐507,298 ‐502,367 41 ‐ PERSONNEL ‐63,461 ‐61,903 ‐62,268 ‐91,291 ‐85,589 43 ‐ MATERIALS  & SUPPLIES ‐19,754 ‐19,592 ‐23,624 ‐24,500 ‐24,500 45 ‐ CONTRACTS  & SERVICES ‐322,902 ‐327,837 ‐332,141 ‐391,507 ‐392,278 47 ‐ CAPITAL OUTLAY 00000 10171641 ‐ PUBLIC WORKS‐FAC MAINT FIRE ST ‐285,323 ‐287,406 ‐293,426 ‐337,443 ‐332,860 41 ‐ PERSONNEL ‐38,571 ‐39,044 ‐41,152 ‐52,700 ‐50,367 43 ‐ MATERIALS  & SUPPLIES ‐7,904 ‐10,936 ‐8,750 ‐9,550 ‐9,550 45 ‐ CONTRACTS  & SERVICES ‐238,847 ‐237,426 ‐243,524 ‐275,193 ‐272,943 47 ‐ CAPITAL OUTLAY 00000 10171642 ‐ PUBLIC WORKS‐FAC MAINT PW YRD ‐175,495 ‐142,342 ‐187,487 ‐236,279 ‐236,015 41 ‐ PERSONNEL ‐21,618 0 ‐14,849 ‐50,299 ‐42,742 43 ‐ MATERIALS  & SUPPLIES ‐8,496 ‐11,077 ‐10,500 ‐10,800 ‐10,800 45 ‐ CONTRACTS  & SERVICES ‐145,380 ‐131,265 ‐162,138 ‐175,180 ‐182,473 10171643 ‐ PUBLIC WORKS‐FAC MAINT LIBRARY ‐312,924 ‐280,899 ‐325,812 ‐367,046 ‐373,709 41 ‐ PERSONNEL ‐20,985 0 ‐14,849 ‐50,299 ‐42,742 43 ‐ MATERIALS  & SUPPLIES ‐20,200 ‐21,589 ‐22,500 ‐23,250 ‐23,250 45 ‐ CONTRACTS  & SERVICES ‐271,740 ‐259,310 ‐288,463 ‐293,497 ‐307,717 47 ‐ CAPITAL OUTLAY 00000 10171644 ‐ PUBLIC WORKS‐FAC MAINT CTR  PK 0 ‐362,067 ‐394,194 ‐429,794 ‐431,372 41 ‐ PERSONNEL 0 ‐125,130 ‐125,368 ‐133,290 ‐132,812 43 ‐ MATERIALS  & SUPPLIES 0 ‐28,174 ‐34,950 ‐40,000 ‐40,000 45 ‐ CONTRACTS  & SERVICES 0 ‐208,764 ‐233,876 ‐256,504 ‐258,560140     Actual Actual Rev  Budget Proposed Proposed Fund / Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2022‐23 10171650 ‐ PUBLIC WORKS‐STORMWATER MAI N ‐743,507 ‐638,411 ‐713,009 ‐709,587 ‐718,239 41 ‐ PERSONNEL ‐459,762 ‐468,084 ‐483,862 ‐496,770 ‐504,502 43 ‐ MATERIALS  & SUPPLIES ‐45,502 ‐40,569 ‐38,946 ‐52,165 ‐52,165 45 ‐ CONTRACTS  & SERVICES ‐238,244 ‐129,758 ‐190,201 ‐160,652 ‐161,572 47 ‐ CAPITAL OUTLAY 00000 10171651 ‐ PUBLIC WORKS‐STORMWATER FLOO ‐102,077 ‐94,778 ‐93,756 ‐99,072 ‐99,082 41 ‐ PERSONNEL ‐57,868 ‐61,494 ‐59,556 ‐63,972 ‐63,982 43 ‐ MATERIALS  & SUPPLIES ‐8,854 ‐9,456 ‐10,100 ‐10,100 ‐10,100 45 ‐ CONTRACTS  & SERVICES ‐35,356 ‐23,828 ‐24,100 ‐25,000 ‐25,000 47 ‐ CAPITAL OUTLAY 00000 10171652 ‐ PUBLIC WORKS‐STORMWATER PROG 0 ‐685,632 ‐797,191 ‐777,854 ‐800,948 41 ‐ PERSONNEL 0 ‐559,900 ‐585,362 ‐595,063 ‐611,159 43 ‐ MATERIALS  & SUPPLIES 0 ‐6,087 ‐5,230 ‐5,230 ‐5,230 45 ‐ CONTRACTS  & SERVICES 0 ‐119,645 ‐206,599 ‐177,561 ‐184,559 48 ‐ DEBT/FINANCE 00000 214 ‐ SOLID WASTE RECYCLING  & HHW ‐601 ‐214,717 ‐269,703 228,295 212,110 Revenue 0 366,727 359,800 960,348 960,348 21471621 ‐ PUBLIC WORKS‐HAZARDOUS WASTE 0 350,922 344,000 927,300 927,300 33 ‐ INTERGOVERNMENTAL 0 350,922 344,000 927,300 927,300 37 ‐ OTHER REVENUE 00000 21471622 ‐ PUBLIC WORKS‐OIL & HHW GRANT 0 15,805 15,800 33,048 33,048 33 ‐ INTERGOVERNMENTAL 0 15,805 15,800 33,048 33,048 21471623 ‐ PUBLIC WORKS‐RECYCLING 00000 33 ‐ INTERGOVERNMENTAL 00000 Expense ‐601 ‐581,443 ‐629,503 ‐732,053 ‐748,238 21471621 ‐ PUBLIC WORKS‐HAZARDOUS WASTE ‐601 ‐289,883 ‐366,036 ‐459,901 ‐467,136 41 ‐ PERSONNEL ‐601 ‐64,115 ‐74,743 ‐81,000 ‐82,043 43 ‐ MATERIALS  & SUPPLIES 00000 45 ‐ CONTRACTS  & SERVICES 0 ‐206,208 ‐250,137 ‐337,745 ‐343,937 46 ‐ INTERNAL COST  ALLOC 0 ‐19,560 ‐41,156 ‐41,156 ‐41,156 21471622 ‐ PUBLIC WORKS‐OIL & HHW GRANT 0 ‐14,329 ‐13,000 ‐33,048 ‐33,048 45 ‐ CONTRACTS  & SERVICES 0 ‐14,329 ‐13,000 ‐33,048 ‐33,048 21471623 ‐ PUBLIC WORKS‐RECYCLING 0 ‐277,231 ‐250,467 ‐239,104 ‐248,054 41 ‐ PERSONNEL 00000 43 ‐ MATERIALS  & SUPPLIES 0 ‐9,188 ‐9,100 ‐12,500 ‐14,000 45 ‐ CONTRACTS  & SERVICES 0 ‐268,043 ‐241,367 ‐226,604 ‐234,054 48 ‐ DEBT/FINANCE 00000 295 ‐ ENCINITAS LLD ‐513,489 ‐527,182 ‐532,374 ‐558,951 ‐562,662 Expense ‐513,489 ‐527,182 ‐532,374 ‐558,951 ‐562,662 29571630 ‐ ELLD‐STREETS ‐513,489 ‐527,182 ‐532,374 ‐558,951 ‐562,662 41 ‐ PERSONNEL ‐11,596 ‐11,478 ‐12,461 ‐13,187 ‐12,961 45 ‐ CONTRACTS  & SERVICES ‐501,893 ‐515,704 ‐519,913 ‐545,764 ‐549,701 297 ‐ ENC RANCH LLD ‐22,473 ‐20,991 ‐39,036 ‐42,884 ‐43,370 Expense ‐22,473 ‐20,991 ‐39,036 ‐42,884 ‐43,370 29771630 ‐ ENC RNCH LLD‐STREETS ‐22,473 ‐20,991 ‐39,036 ‐42,884 ‐43,370 41 ‐ PERSONNEL ‐8,720 ‐6,828 ‐8,787 ‐9,462 ‐9,487 45 ‐ CONTRACTS  & SERVICES ‐13,753 ‐14,163 ‐30,249 ‐33,422 ‐33,883 141     Actual Actual Rev Budget Proposed Proposed Fund / Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2022‐23 511 ‐ CSD  OPERATIONS 2,750,770 2,483,383 1,901,008 1,709,734 1,886,219 Revenue 4,939,441 5,046,841 4,942,827 5,031,758 5,031,758 51171661 ‐ CSD  OPERATIONS 4,939,441 5,046,841 4,942,827 5,031,758 5,031,758 33 ‐ INTERGOVERNMENTAL 00000 34 ‐ CHARGES  FOR SERVICES 4,937,941 5,046,841 4,942,827 5,031,758 5,031,758 37 ‐ OTHER REVENUE 1,500 0000 Expense ‐2,188,672 ‐2,563,458 ‐3,041,819 ‐3,322,024 ‐3,145,539 51171661 ‐ CSD  OPERATIONS ‐2,188,672 ‐2,563,458 ‐3,041,819 ‐3,322,024 ‐3,145,539 41 ‐ PERSONNEL ‐3,075 ‐3,235 0 ‐3,520 ‐3,520 45 ‐ CONTRACTS  & SERVICES ‐2,489,048 ‐2,688,056 ‐2,828,646 ‐3,105,331 ‐2,928,846 46 ‐ INTERNAL COST  ALLOC ‐178,118 ‐178,118 ‐213,173 ‐213,173 ‐213,173 47 ‐ CAPITAL OUTLAY 481,569 305,951 000 521 ‐ ESD OPERATIONS 666,868 ‐151,121 937,918 985,210 1,083,861 Revenue 2,711,546 2,747,853 2,685,357 2,749,599 2,749,599 52171661 ‐ ESD OPERATIONS 2,711,546 2,747,853 2,685,357 2,749,599 2,749,599 34 ‐ CHARGES  FOR SERVICES 2,698,746 2,744,193 2,685,357 2,749,599 2,749,599 37 ‐ OTHER REVENUE 12,800 3,660 000 Expense ‐2,044,678 ‐2,898,974 ‐1,747,439 ‐1,764,389 ‐1,665,738 52171661 ‐ ESD OPERATIONS ‐2,044,678 ‐2,898,974 ‐1,747,439 ‐1,764,389 ‐1,665,738 45 ‐ CONTRACTS  & SERVICES ‐1,293,863 ‐1,433,134 ‐1,617,141 ‐1,634,091 ‐1,535,440 46 ‐ INTERNAL COST  ALLOC ‐103,976 ‐103,976 ‐130,298 ‐130,298 ‐130,298 47 ‐ CAPITAL OUTLAY ‐632,369 ‐1,361,864 000 48 ‐ DEBT/FINANCE ‐14,470 0000 611 ‐ WASTEWATER SUPPORT ‐771,585 ‐1,118,724 ‐841,444 ‐953,016 ‐924,269 Revenue 00000 61171661 ‐ PUBLIC WORKS‐WW OPERATIONS 00000 33 ‐ INTERGOVERNMENTAL 00000 37 ‐ OTHER REVENUE 00000 Expense ‐771,585 ‐1,118,724 ‐841,444 ‐953,016 ‐924,269 61171660 ‐ PUBLIC WORKS‐WASTEWATER ADMN ‐66,423 ‐106,215 ‐73,447 ‐75,435 ‐121,647 41 ‐ PERSONNEL ‐56,114 ‐95,634 ‐61,947 ‐63,935 ‐110,147 45 ‐ CONTRACTS  & SERVICES ‐10,309 ‐10,581 ‐11,500 ‐11,500 ‐11,500 61171661 ‐ PUBLIC WORKS‐WW OPERATIONS ‐658,927 ‐975,317 ‐721,997 ‐827,581 ‐752,622 41 ‐ PERSONNEL ‐609,108 ‐917,432 ‐663,093 ‐689,688 ‐690,493 43 ‐ MATERIALS  & SUPPLIES ‐18,627 ‐21,343 ‐21,884 ‐22,870 ‐21,370 45 ‐ CONTRACTS  & SERVICES ‐31,193 ‐36,542 ‐37,020 ‐39,023 ‐40,759 47 ‐ CAPITAL OUTLAY 000‐76,000 0 48 ‐ DEBT/FINANCE 00000 61171663 ‐ PUBLIC WORKS‐WASTEWATER FLEET ‐46,235 ‐37,192 ‐46,000 ‐50,000 ‐50,000 43 ‐ MATERIALS  & SUPPLIES ‐46,235 ‐37,192 ‐45,000 ‐49,000 ‐49,000 45 ‐ CONTRACTS  & SERVICES 00‐1,000 ‐1,000 ‐1,000 46 ‐ INTERNAL COST  ALLOC 00000 621 ‐ FLEET MAINTENANCE ‐489,004 ‐736,613 ‐585,728 ‐614,879 ‐598,202 Revenue 00000 62171670 ‐ PUBLIC WORKS‐FLEET MAINTENANCE 00000 37 ‐ OTHER REVENUE 00000 Expense ‐489,004 ‐736,613 ‐585,728 ‐614,879 ‐598,202 62171670 ‐ PUBLIC WORKS‐FLEET MAINTENANCE ‐489,004 ‐736,613 ‐585,728 ‐614,879 ‐598,202 41 ‐ PERSONNEL ‐311,064 ‐522,821 ‐354,281 ‐360,458 ‐366,581 43 ‐ MATERIALS  & SUPPLIES ‐168,705 ‐198,755 ‐216,585 ‐215,225 ‐215,225 45 ‐ CONTRACTS  & SERVICES ‐9,235 ‐9,783 ‐14,862 ‐27,196 ‐16,396 46 ‐ INTERNAL COST  ALLOC 00000 47 ‐ CAPITAL OUTLAY 0 ‐5,253 0 ‐12,000 0142     Actual Actual Rev  Budget Proposed Proposed Fund / Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2022‐23 622 ‐ VEHICLE REPLACEMENT ‐337,501 ‐361,710 ‐317,800 ‐334,284 ‐338,000 Revenue 00000 62271670 ‐ PUBLIC WORKS‐FLEET VEH REPL 00000 37 ‐ OTHER  REVENUE 00000 47 ‐ CAPITAL OUTLAY 00000 Expense ‐337,501 ‐361,710 ‐317,800 ‐334,284 ‐338,000 62271670 ‐ PUBLIC WORKS‐FLEET VEH REPL ‐337,501 ‐361,710 ‐317,800 ‐334,284 ‐338,000 47 ‐ CAPITAL  OUTLAY ‐337,501 ‐361,710 ‐317,800 ‐334,284 ‐338,000 623 ‐ MACH  EQUIPMENT REPLACEMENT ‐249,070 ‐744,242 ‐20,000 ‐421,000 ‐75,000 Revenue 00000 62371670 ‐ PUBLIC WORKS‐FLEET EQUIP REPL 00000 37 ‐ OTHER  REVENUE 00000 Expense ‐249,070 ‐744,242 ‐20,000 ‐421,000 ‐75,000 62371670 ‐ PUBLIC WORKS‐FLEET EQUIP REPL ‐249,070 ‐744,242 ‐20,000 ‐421,000 ‐75,000 47 ‐ CAPITAL OUTLAY ‐249,070 ‐744,242 ‐20,000 ‐421,000 ‐75,000 624 ‐ FIRE APPARATUS  REPLACEMENT ‐264,842 ‐246,446 ‐62,000 ‐260,000 0 Revenue 00000 62471670 ‐ PUBLIC WORKS‐FLEET FIRE REPL 00000 37 ‐ OTHER  REVENUE 00000 Expense ‐264,842 ‐246,446 ‐62,000 ‐260,000 0 62471670 ‐ PUBLIC WORKS‐FLEET FIRE REPL ‐264,842 ‐246,446 ‐62,000 ‐260,000 0 47 ‐ CAPITAL OUTLAY ‐264,842 ‐246,446 ‐62,000 ‐260,000 0 Grand Total ‐4,511,891 ‐7,878,440 ‐6,494,110 ‐7,437,847 ‐6,615,739 143   Staffing Number of Full‐Time Equivalent Positions: 35 FTE, count includes approved addition of 1.0 FTE in FY22  The proposed 2022‐23 budget includes one additional full‐time Utility & Maintenance Worker to support  increased number of road miles, drainage facilities, and buffered bike lanes.    The following chart represents the organization structure at the time the budget was presented for  approval on June 23, 2021. It does not include the proposed department reorganization and position  reclassifications, to be implemented after City Council approval.        144 Strategic Plan and Performance Measures Department Performance Measures This matrix shows how the department measures progress toward accomplishing the City’s  strategic goals described on page 8.  Core Service  Strategic  Plan Performance Measure  Timeline  for  Completion FY19 FY20 FY21  Proj  FY22  Goal  FY23  Maintain streets, right‐of‐ way related infrastructure,  and stormwater system  Ongoing inspection,  cleaning, and repairs.  Annual /  Ongoing  Maintain a thriving urban  forest  Receive Tree City USA  designation from Arbor  Day Foundation  Annual Provide routine sanitary  sewer collection services  and maintain wastewater  infrastructure  Ongoing inspection,  cleaning, and repairs.   Annual /  Ongoing  Prevent stormwater  pollution of local creeks,  lagoons, and beaches   Ongoing inspection,  monitoring, source  abatement, and  enforcement.  Annual /  Ongoing  Transition vehicles to a  more sustainable,  environmentally friendly  fleet  Number of gasoline‐ powered vehicles  replaced with electric  (EV) or renewable diesel  (RD)  2030 2 EV  4 RD  3 EV   1 RD  1 RD 5 EV  1 RD  6 EV  2 RD  Departmental Support Receive American Public  Works Association  (APWA) re‐accreditation  Fall 2022 KEY: Operating Principles and Vision Respectful Partnerships / Community Outreach Quality Transportation  Improvement & Efficiency Recreation  Measurement & Accountability / Data Gathering & Sharing Environment  Financially Sound Decision Making / Economic Development Arts & Culture  Public Safety Community Character / Community Planning  145 Parks and Recreation Function  146  Parks, Recreation & Cultural Arts 80 Did you know? The City of Encinitas funded a public art project to create  53 mosaic panels for permanent installation at the  redesigned Santa Fe Drive undercrossing as part of the  Caltrans and SANDAG Build NCC project. The mosaics  reflect the culture of the five communities of Encinitas  and were created by Encinitas high school and college  students, and adult artists. The city’s new public art  website includes an online walking tour of the mosaic  installation at www.encinitasca.gov/euc.  Services The Parks, Recreation and Cultural Arts Department is  responsible for a wide range of services for the City  including recreation and arts programs, maintenance of recreational areas, public art and streetscapes,  animal services, commission support, and oversight of the Encinitas Ranch Golf Authority.   Webpage https://encinitasca.gov/Government/Departments/Parks‐Recreation‐ Cultural‐Arts  Address,  Phone & Hours    City Hall  760‐633‐2740  505 S. Vulcan Avenue Encinitas, CA 92024  8:00 a.m. to 5:00 p.m., Monday through Thursday  8:00 a.m. to 4:00 p.m., Fri (Alternating Fridays Closed)    Community and Senior Center  760‐943‐2260 Community Center  760‐943‐2250 Senior Center  1140 Oakcrest Park Drive, Encinitas, CA 92024  8:00 a.m. to 5:00 p.m., Monday through Saturday  12:00 p.m. to 5:00 p.m., Sunday    Park hours are 5 a.m. to 10 p.m. unless stated otherwise.   Beach parking and amenities hours are 5 a.m. to 10 p.m.   Beach is closed 2 a.m. to 4 a.m.  Trail maps are available on the City’s website  Email encinitasparksandrec@encinitasca.gov  Department head Travis M. Karlen, Director of Parks, Recreation and Cultural Arts  147   Department historical recap The existing department was renamed Parks, Recreation, & Cultural Arts with the addition of Cultural Arts  Division (80881) in FY 2016‐17, which was formerly in the City Manager’s Office (20311).  Link to fund structure  101 ‐ GENERAL FUND: department operating budget   221 ‐ SENIOR NUTRITION GRANT   229 ‐ RESTRICTED DONATIONS & CONTRIB   291 ‐ VILLANITAS ROAD MID   292 ‐ CERRO STREET MID   293 ‐ VILLAGE PARK MID   294 ‐ WIRO PARK MID   295 ‐ ENCINITAS LLD   297 ‐ ENCINITAS RANCH LLD  Key changes in service levels Olympus Park opened to the public May 1, 2021, providing the community with a 3.1‐acre neighborhood  park that includes shade structures, various playground equipment, zip line, skate and pump track, sport  court and a dog park.  Annual park operations are estimated at $104,500.  The Encinitas Habitat Stewardship Program (EHSP) was created by the city in 2020 to help upkeep city‐owned  properties that contain sensitive habitat. The first site is at Cottonwood Creek, where volunteers learned  about invasive plant and weed removal, basic erosion and water flow concerns, and fire prevention, among  148   other topics. The program was launched in partnership with the San Diego Botanic Garden, and it will  continue into 2022.    In‐House or Privatized  In‐house staff oversee and Cultural Arts and recreation programs provided by independent  contractors   In‐house staff oversee park, beach, and trail maintenance services provided by contractors   In‐house staff oversees contracts for Senior Nutrition program and volunteer driver program   Contracts with the San Diego Humane Society to provide animal services    In‐house staff oversees the license agreement for operation of the Moonlight State Beach  concession   In‐house staff oversees Encinitas Ranch Golf Authority contract   In‐house staff oversee cellular communication license agreements   In‐house staff oversees agreements with community partners   The California Department of Parks and Recreation contracts with the City of Encinitas to operate  Moonlight State Beach and Leucadia State Beach. The State operates Cardiff State Beach.  Activities required by law  In‐house staff provides administrative support to the Youth, Senior Citizen, Cultural Arts, and  Parks and Recreation Commissions established in the Encinitas Municipal Code   In‐house staff provides application or proposal review, and issuance of special operations permits  established in the Encinitas Municipal Code   Animal services established in the Encinitas Municipal Code  Issues Offering Recreation and Cultural Arts programs during a Pandemic presented unforeseen challenges. The  Recreation Division pivoted and continued providing recreation opportunities through virtual online  classes to the community including senior‐art and fitness offerings.  In addition, the City monitored local  and state health guidance as they related to camps, programs, and field allocations.  The City was able to  offer a number of outdoor programs to the community, outdoor permits to support local businesses, and  collaborated with local youth sports groups to continue practices and clinics on City fields.   When the COVID‐19 pandemic struck, the Encinitas’ senior nutrition program had to be reinvented.  Originally launched in 2002, the program was designed to prevent senior isolation and promote healthy  eating. The program transitioned from a congregate dining setting to a curbside, drive‐thru program, and  home delivery throughout Encinitas. Program participation quickly tripled in size, and at its peak, over 100  meals were provided each day. City staff adhered to all safety precautions, but never wavered in their  commitment to serve this vulnerable community during the pandemic.   Given the ongoing public health uncertainties related to the pandemic, future program adjustments may  be necessary.  It is anticipated costs of materials and goods will increase due to shortages, and ongoing increases in  utilities.  The city has moved irrigation controllers to 4G smart remote controllers as a way to effectively  149   manage water consumption, and water districts are continuing to develop reclaimed water infrastructure.   Alternate sources of revenue and partnerships will continue to be important as a way to offset increased  expenses.  Budget Summary The Department’s primary sources of revenue are generated from recreation and art programs, facility  rentals, and leases.  Increases in program revenue reflect the outlook that COVID‐19 conditions will  improve, and therefore program participation is anticipated to return to prior levels by FY 2022‐23.  Department expenditures consist of personnel, maintenance and supplies of recreational areas, and  payments for contracted services.  Recreation instructors are compensated an average of 60%‐75% of the  program’s revenue, based on actual enrollment.  The FY 2021‐22 increase in park maintenance reflects  annual maintenance and utilities for Olympus Park and Morning Sun Drive, expenditures for the habitat  stewardship area and resurfacing sport courts.      Actual Actual Rev  Budget Proposed Proposed Fund / Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2022‐23 101 ‐ GENERAL FUND ‐5,082,027 ‐5,330,454 ‐5,955,730 ‐6,695,498 ‐6,499,567 Revenue 1,756,018 1,383,939 688,687 1,274,373 1,961,215 10180800 ‐ PARKS  REC‐ADMINISTRATION 53,194 37,524 2,500 51,000 60,000 34 ‐ CHARGES  FOR SERVICES 53,194 37,524 2,500 51,000 60,000 39 ‐ TRANSFERS  IN/SOURCES 00000 10180810 ‐ PARKS  REC‐PARK MAINTENANCE 198,977 201,876 213,007 225,548 232,089 33 ‐ INTERGOVERNMENTAL 00000 36 ‐ USE ‐ MONEY/PROPERTY 189,813 201,079 205,507 218,048 224,589 37 ‐ OTHER  REVENUE 9,164 797 7,500 7,500 7,500 10180820 ‐ PARKS  REC‐BEACH MAINTENANCE 0 105 1,000 1,000 1,000 37 ‐ OTHER  REVENUE 0 105 1,000 1,000 1,000 10180821 ‐ PARKS  REC‐SURF PERMITS 32,185 32,695 27,480 30,000 30,000 32 ‐ LICENSE FEE/PERMITS 32,185 32,695 27,480 30,000 30,000 37 ‐ OTHER  REVENUE 00000 10180830 ‐ PARKS  REC‐TRAIL MAINTENANCE 873 0 1,000 1,000 1,000 36 ‐ USE ‐ MONEY/PROPERTY 00000 37 ‐ OTHER  REVENUE 873 0 1,000 1,000 1,000 150     Actual Actual Rev  Budget Proposed Proposed Fund / Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2022‐23 10180840 ‐ PARKS  REC‐RECREATION PROGRAMS 28,143 20,025 0 22,000 25,000 34 ‐ CHARGES  FOR SERVICES 6,975 4,925 0 5,000 5,000 36 ‐ USE ‐ MONEY/PROPERTY 21,090 15,100 0 17,000 20,000 37 ‐ OTHER  REVENUE 78 0000 10180850 ‐ PARKS  REC‐COMMUNITY CENTER 89 47 0 75 75 34 ‐ CHARGES  FOR SERVICES 89 47 0 75 75 36 ‐ USE ‐ MONEY/PROPERTY 00000 10180856 ‐ COMMUNITY CENTER  PROGRAMS 247,593 219,405 78,000 194,085 303,690 34 ‐ CHARGES  FOR SERVICES 247,593 219,405 78,000 194,085 303,690 36 ‐ USE ‐ MONEY/PROPERTY 00000 37 ‐ OTHER  REVENUE 00000 10180857 ‐ COMM CTR  FACILITY RENTALS 137,524 77,060 ‐12,000 76,000 126,000 34 ‐ CHARGES  FOR SERVICES 0 ‐115 000 36 ‐ USE ‐ MONEY/PROPERTY 137,524 77,175 ‐12,000 75,000 125,000 37 ‐ OTHER REVENUE 0001,000 1,000 10180861 ‐ SENIOR CENTER  PROGRAMS 141,226 108,035 15,000 93,795 159,336 34 ‐ CHARGES  FOR SERVICES 137,923 107,435 15,000 91,845 155,636 36 ‐ USE ‐ MONEY/PROPERTY 3,303 600 0 1,950 3,700 10180876 ‐ REC FACILITY PROGRAMS  & EVENTS 758,912 585,792 303,000 433,945 832,350 34 ‐ CHARGES  FOR SERVICES 758,912 585,792 303,000 433,945 832,350 36 ‐ USE ‐ MONEY/PROPERTY 00000 37 ‐ OTHER  REVENUE 00000 10180877 ‐ REC FACILITY RENTALS 55,251 34,661 4,500 34,175 60,175 34 ‐ CHARGES  FOR SERVICES 6,830 360 0 5,000 5,000 36 ‐ USE ‐ MONEY/PROPERTY 31,626 33,011 4,000 22,000 43,000 37 ‐ OTHER  REVENUE 16,795 1,290 500 7,175 12,175 10180879 ‐ REC FACILITY‐CONCESSION & VEND 59,630 42,695 55,200 55,000 55,000 36 ‐ USE ‐ MONEY/PROPERTY 59,630 42,695 55,200 55,000 55,000 37 ‐ OTHER  REVENUE 0000 10180881 ‐ PARKS  REC‐CULTURAL ARTS 42,421 24,021 0 56,750 75,500 33 ‐ INTERGOVERNMENTAL 00000 34 ‐ CHARGES  FOR SERVICES 29,427 24,021 0 56,750 75,500 36 ‐ USE ‐ MONEY/PROPERTY 12,995 0000 37 ‐ OTHER  REVENUE 00000 Expense ‐6,838,045 ‐6,714,393 ‐6,644,417 ‐7,969,871 ‐8,460,782 10180800 ‐ PARKS  REC‐ADMINISTRATION ‐1,106,883 ‐1,199,909 ‐1,213,461 ‐1,264,450 ‐1,369,357 41 ‐ PERSONNEL ‐532,181 ‐666,636 ‐704,567 ‐742,897 ‐776,751 43 ‐ MATERIALS  & SUPPLIES ‐2,190 ‐1,929 ‐1,635 ‐3,710 ‐3,725 45 ‐ CONTRACTS  & SERVICES ‐572,512 ‐531,343 ‐507,259 ‐517,843 ‐588,881 48 ‐ DEBT/FINANCE 00000 151   Actual Actual Rev  Budget Proposed Proposed Fund / Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2022‐23 10180810 ‐ PARKS  REC‐PARK MAINTENANCE ‐2,188,487 ‐2,249,732 ‐2,542,796 ‐3,015,612 ‐2,986,662 41 ‐ PERSONNEL ‐353,122 ‐316,120 ‐327,847 ‐412,555 ‐400,248 43 ‐ MATERIALS  & SUPPLIES ‐163,946 ‐129,884 ‐116,764 ‐107,620 ‐106,020 45 ‐ CONTRACTS  & SERVICES ‐1,671,420 ‐1,803,729 ‐2,098,185 ‐2,495,437 ‐2,480,394 47 ‐ CAPITAL OUTLAY 00000 10180820 ‐ PARKS  REC‐BEACH MAINTENANCE ‐504,789 ‐516,486 ‐653,937 ‐737,075 ‐724,699 41 ‐ PERSONNEL ‐46,254 ‐52,565 ‐57,060 ‐85,904 ‐81,587 43 ‐ MATERIALS  & SUPPLIES ‐43,619 ‐40,553 ‐54,242 ‐34,250 ‐34,250 45 ‐ CONTRACTS  & SERVICES ‐414,915 ‐423,367 ‐542,635 ‐616,921 ‐608,862 10180821 ‐ PARKS  REC‐SURF PERMITS ‐13,485 ‐27,674 ‐30,000 ‐30,000 ‐30,000 43 ‐ MATERIALS  & SUPPLIES 00000 45 ‐ CONTRACTS  & SERVICES ‐13,485 ‐27,674 ‐30,000 ‐30,000 ‐30,000 10180830 ‐ PARKS  REC‐TRAIL MAINTENANCE ‐204,719 ‐248,165 ‐220,192 ‐342,159 ‐341,216 41 ‐ PERSONNEL ‐25,741 ‐26,580 ‐27,853 ‐28,344 ‐28,683 43 ‐ MATERIALS  & SUPPLIES ‐24,414 ‐24,833 ‐33,132 ‐42,975 ‐28,400 45 ‐ CONTRACTS  & SERVICES ‐154,565 ‐195,402 ‐159,207 ‐270,840 ‐284,133 47 ‐ CAPITAL OUTLAY 0 ‐1,350 000 10180840 ‐ PARKS  REC‐RECREATION PROGRAMS ‐507,876 ‐441,472 ‐309,525 ‐458,747 ‐481,179 41 ‐ PERSONNEL ‐324,231 ‐280,922 ‐273,171 ‐279,142 ‐284,990 43 ‐ MATERIALS  & SUPPLIES ‐33,472 ‐26,017 ‐9,300 ‐37,690 ‐37,400 45 ‐ CONTRACTS  & SERVICES ‐142,043 ‐134,533 ‐27,054 ‐141,915 ‐158,789 47 ‐ CAPITAL OUTLAY ‐8,130 0000 48 ‐ DEBT/FINANCE 00000 10180850 ‐ PARKS  REC‐COMMUNITY CENTER ‐834,773 ‐738,439 ‐715,366 ‐883,400 ‐910,309 41 ‐ PERSONNEL ‐349,447 ‐500,324 ‐441,299 ‐581,295 ‐606,629 43 ‐ MATERIALS  & SUPPLIES ‐37,890 ‐18,173 ‐12,970 ‐31,200 ‐23,945 45 ‐ CONTRACTS  & SERVICES ‐408,840 ‐219,943 ‐261,097 ‐270,905 ‐279,735 47 ‐ CAPITAL OUTLAY ‐38,596 0000 48 ‐ DEBT/FINANCE 00000 10180856 ‐ COMMUNITY CENTER  PROGRAMS ‐289,693 ‐280,445 ‐142,660 ‐224,881 ‐293,219 41 ‐ PERSONNEL ‐134,196 ‐136,822 ‐87,560 ‐99,226 ‐107,103 43 ‐ MATERIALS  & SUPPLIES ‐837 ‐521 ‐500 ‐5,000 0 45 ‐ CONTRACTS  & SERVICES ‐154,660 ‐143,102 ‐54,600 ‐120,655 ‐186,116 10180857 ‐ COMM CTR  FACILITY RENTALS ‐95,214 ‐94,144 ‐90,855 ‐32,007 ‐58,054 41 ‐ PERSONNEL ‐91,933 ‐88,337 ‐89,455 ‐21,507 ‐41,054 43 ‐ MATERIALS  & SUPPLIES 00000 45 ‐ CONTRACTS  & SERVICES ‐3,280 ‐5,807 ‐1,400 ‐10,500 ‐17,000 10180861 ‐ SENIOR CENTER  PROGRAMS ‐213,716 ‐184,358 ‐102,412 ‐192,087 ‐244,609 41 ‐ PERSONNEL ‐102,496 ‐99,232 ‐83,587 ‐112,458 ‐114,137 43 ‐ MATERIALS  & SUPPLIES ‐6,387 ‐3,460 ‐775 ‐6,835 ‐10,810 45 ‐ CONTRACTS  & SERVICES ‐104,833 ‐81,666 ‐18,050 ‐72,794 ‐119,662 10180870 ‐ RECREATION FACILITIES 0 45 ‐ CONTRACTS  & SERVICES 0 152        Actual Actual Rev  Budget Proposed Proposed Fund / Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2022‐23 10180876 ‐ REC FACILITY PROGRAMS  & EVENTS ‐585,958 ‐480,151 ‐380,156 ‐399,749 ‐635,722 41 ‐ PERSONNEL ‐136,296 ‐132,434 ‐154,846 ‐148,559 ‐159,957 43 ‐ MATERIALS  & SUPPLIES ‐18,014 ‐15,285 ‐8,350 ‐13,000 ‐17,300 45 ‐ CONTRACTS  & SERVICES ‐431,648 ‐332,432 ‐216,960 ‐238,190 ‐458,465 10180877 ‐ REC FACILITY RENTALS ‐41,725 ‐35,499 ‐35,300 ‐68,309 ‐77,676 41 ‐ PERSONNEL ‐22,322 ‐30,864 ‐34,640 ‐54,059 ‐58,926 43 ‐ MATERIALS  & SUPPLIES 000‐350 ‐350 45 ‐ CONTRACTS  & SERVICES ‐19,404 ‐4,635 ‐660 ‐13,900 ‐18,400 10180879 ‐ REC FACILITY‐CONCESSION & VEND 0000 45 ‐ CONTRACTS  & SERVICES 0000 10180881 ‐ PARKS  REC‐CULTURAL ARTS ‐250,727 ‐217,918 ‐207,757 ‐321,395 ‐308,080 41 ‐ PERSONNEL ‐188,436 ‐184,025 ‐195,181 ‐204,090 ‐206,445 43 ‐ MATERIALS  & SUPPLIES ‐2,016 ‐3,048 ‐3,420 ‐3,520 ‐3,520 45 ‐ CONTRACTS  & SERVICES ‐39,424 ‐30,846 ‐9,156 ‐113,785 ‐98,115 47 ‐ CAPITAL OUTLAY ‐20,851 0000 49 ‐ TRANSFERS 00000 221 ‐ SENIOR NUTRITION GRANT ‐55,055 ‐56,593 ‐170,415 ‐158,690 ‐69,031 Revenue 77,371 97,679 115,816 84,750 86,700 22180860 ‐ PARKS  REC‐SR NUTRITION GRANT 77,371 97,679 115,816 84,750 86,700 33 ‐ INTERGOVERNMENTAL 60,720 84,709 103,816 76,500 69,700 36 ‐ USE ‐ MONEY/PROPERTY 16,651 12,970 12,000 8,250 17,000 Expense ‐132,426 ‐154,272 ‐286,231 ‐243,440 ‐155,731 22180860 ‐ PARKS  REC‐SR NUTRITION GRANT ‐132,426 ‐154,272 ‐286,231 ‐243,440 ‐155,731 41 ‐ PERSONNEL ‐68,186 ‐61,343 ‐144,368 ‐138,095 ‐74,671 43 ‐ MATERIALS  & SUPPLIES ‐3,670 ‐7,078 ‐17,360 ‐11,660 ‐6,600 45 ‐ CONTRACTS  & SERVICES ‐60,570 ‐85,850 ‐124,503 ‐93,685 ‐74,460 47 ‐ CAPITAL OUTLAY 00000 48 ‐ DEBT/FINANCE 00000 229 ‐ RESTRICTED DONATIONS & CONTRIB 12,375 ‐45,458 ‐142,250 ‐148,225 ‐140,000 Revenue 114,959 106,165 133,800 80,750 126,165 22980810 ‐ PARK MAINTENANCE 31,808 23,359 26,000 15,750 30,750 36 ‐ USE ‐ MONEY/PROPERTY 31,808 23,359 26,000 15,750 30,750 22980820 ‐ BEACH MAINTENANCE 17 1,625 4,000 4,000 4,000 36 ‐ USE ‐ MONEY/PROPERTY 17 1,625 4,000 4,000 4,000 22980830 ‐ TRAIL MAINTENANCE 4,549 756 1,000 20,400 10,815 36 ‐ USE ‐ MONEY/PROPERTY 4,549 756 1,000 20,400 10,815 22980840 ‐ RECREATION PROGRAMS 2,001 5,000 5,000 5,000 36 ‐ USE ‐ MONEY/PROPERTY 2,001 5,000 5,000 5,000 22980841 ‐ CITYWIDE  SPECIAL EVENTS 00000 36 ‐ USE ‐ MONEY/PROPERTY 00000 153     Actual Actual Rev  Budget Proposed Proposed Fund / Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2022‐23 22980850 ‐ COMMUNITY/SR  CENTER  OPERATNS 25,000 0000 33 ‐ INTERGOVERNMENTAL 20,000 0000 36 ‐ USE ‐ MONEY/PROPERTY 5,000 0000 22980853 ‐ COMM CTR  YOUTH  SPORTS 00000 36 ‐ USE ‐ MONEY/PROPERTY 00000 22980860 ‐ SENIOR CENTER 296 68,016 17,800 25,600 25,600 33 ‐ INTERGOVERNMENTAL 0016,450 25,000 25,000 36 ‐ USE ‐ MONEY/PROPERTY 296 68,016 1,350 600 600 22980865 ‐ SENIOR EVENTS 00000 36 ‐ USE ‐ MONEY/PROPERTY 00000 22980870 ‐ RECREATION FACILITIES 0 36 ‐ USE ‐ MONEY/PROPERTY 0 22980881 ‐ CULTURAL ARTS 53,289 10,409 80,000 10,000 50,000 33 ‐ INTERGOVERNMENTAL 20,000 0000 36 ‐ USE ‐ MONEY/PROPERTY 33,289 10,409 80,000 10,000 50,000 Expense ‐102,584 ‐151,624 ‐276,050 ‐228,975 ‐266,165 22980810 ‐ PARK MAINTENANCE ‐10,570 ‐9,968 ‐26,000 ‐15,750 ‐30,750 43 ‐ MATERIALS  & SUPPLIES ‐4,911 ‐9,548 ‐22,000 ‐10,950 ‐25,950 45 ‐ CONTRACTS  & SERVICES ‐5,659 ‐420 ‐4,000 ‐4,800 ‐4,800 47 ‐ CAPITAL OUTLAY 00000 22980820 ‐ BEACH MAINTENANCE 0 ‐1,567 ‐7,000 ‐4,000 ‐4,000 43 ‐ MATERIALS  & SUPPLIES 0 ‐1,567 ‐6,000 ‐3,000 ‐3,000 45 ‐ CONTRACTS  & SERVICES 00‐1,000 ‐1,000 ‐1,000 22980830 ‐ TRAIL MAINTENANCE ‐4,548 ‐756 ‐1,000 ‐20,400 ‐10,815 43 ‐ MATERIALS  & SUPPLIES ‐4,129 ‐756 ‐1,000 ‐11,075 ‐6,165 45 ‐ CONTRACTS  & SERVICES ‐419 00‐9,325 ‐4,650 22980840 ‐ RECREATION PROGRAMS ‐2,343 ‐1,847 ‐5,000 ‐5,000 ‐5,000 41 ‐ PERSONNEL 00000 43 ‐ MATERIALS  & SUPPLIES 00000 45 ‐ CONTRACTS  & SERVICES ‐2,343 ‐1,847 ‐5,000 ‐5,000 ‐5,000 22980850 ‐ COMMUNITY/SR  CENTER  OPERATNS ‐25,000 0000 43 ‐ MATERIALS  & SUPPLIES 00000 47 ‐ CAPITAL OUTLAY ‐25,000 0000 22980860 ‐ SENIOR CENTER ‐65 ‐823 ‐17,050 ‐33,825 ‐25,600 43 ‐ MATERIALS  & SUPPLIES ‐65 ‐823 ‐600 ‐10,600 ‐10,600 45 ‐ CONTRACTS  & SERVICES 00‐16,450 ‐23,225 ‐15,000 22980870 ‐ RECREATION FACILITIES 00000 43 ‐ MATERIALS  & SUPPLIES 00000 45 ‐ CONTRACTS  & SERVICES 00000 22980881 ‐ CULTURAL ARTS ‐60,059 ‐136,662 ‐220,000 ‐150,000 ‐190,000 43 ‐ MATERIALS  & SUPPLIES ‐61 0000 45 ‐ CONTRACTS  & SERVICES ‐9,998 0 ‐20,000 00 47 ‐ CAPITAL OUTLAY ‐50,000 0 ‐50,000 0 ‐40,000 49 ‐ TRANSFERS 0 ‐136,662 ‐150,000 ‐150,000 ‐150,000 291 ‐ VILLANITAS ROAD MID ‐23,254 ‐16,982 ‐27,396 ‐31,233 ‐31,542 Expense ‐23,254 ‐16,982 ‐27,396 ‐31,233 ‐31,542 29180880 ‐ PARKS  REC‐VILLINITAS  MID ‐23,254 ‐16,982 ‐27,396 ‐31,233 ‐31,542 41 ‐ PERSONNEL ‐1,119 ‐1,156 ‐1,191 ‐1,297 ‐1,231 43 ‐ MATERIALS  & SUPPLIES ‐1,775 0 ‐1,682 ‐2,480 ‐2,450 45 ‐ CONTRACTS  & SERVICES ‐18,364 ‐13,831 ‐19,982 ‐22,915 ‐23,320 46 ‐ INTERNAL COST  ALLOC ‐1,996 ‐1,996 ‐4,541 ‐4,541 ‐4,541 47 ‐ CAPITAL  OUTLAY 00000 154       Actual Actual Rev  Budget Proposed Proposed Fund / Category FY 2018‐19 FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2022‐23 292 ‐ CERRO STREET MID ‐19,924 ‐27,156 ‐36,938 ‐39,203 ‐40,182 Expense ‐19,924 ‐27,156 ‐36,938 ‐39,203 ‐40,182 29280880 ‐ PARKS  REC‐CERRO STR MID ‐19,924 ‐27,156 ‐36,938 ‐39,203 ‐40,182 41 ‐ PERSONNEL ‐2,238 ‐2,311 ‐2,376 ‐2,588 ‐2,456 43 ‐ MATERIALS  & SUPPLIES 00‐1,684 ‐1,685 ‐1,685 45 ‐ CONTRACTS  & SERVICES ‐14,232 ‐21,390 ‐24,377 ‐26,429 ‐27,540 46 ‐ INTERNAL COST ALLOC ‐3,454 ‐3,454 ‐8,501 ‐8,501 ‐8,501 47 ‐ CAPITAL OUTLAY 00000 293 ‐ VILLAGE PARK  MID ‐40,799 ‐41,968 ‐58,700 ‐67,448 ‐67,465 Revenue 00000 29380880 ‐ PARKS  REC‐VILLAGE PARK MID 00000 37 ‐ OTHER  REVENUE 00000 Expense ‐40,799 ‐41,968 ‐58,700 ‐67,448 ‐67,465 29380880 ‐ PARKS  REC‐VILLAGE PARK MID ‐40,799 ‐41,968 ‐58,700 ‐67,448 ‐67,465 41 ‐ PERSONNEL ‐3,358 ‐3,467 ‐3,559 ‐3,878 ‐3,689 43 ‐ MATERIALS  & SUPPLIES ‐28 ‐540 ‐2,014 ‐2,435 ‐2,435 45 ‐ CONTRACTS  & SERVICES ‐33,651 ‐34,199 ‐43,342 ‐51,350 ‐51,556 46 ‐ INTERNAL COST ALLOC ‐3,762 ‐3,762 ‐9,785 ‐9,785 ‐9,785 48 ‐ DEBT/FINANCE 00000 294 ‐ WIRO PARK  MID ‐26,280 ‐29,437 ‐28,468 ‐28,857 ‐29,234 Expense ‐26,280 ‐29,437 ‐28,468 ‐28,857 ‐29,234 29480880 ‐ PARKS  REC‐WIRO PARK ‐26,280 ‐29,437 ‐28,468 ‐28,857 ‐29,234 41 ‐ PERSONNEL ‐1,119 ‐1,156 ‐1,191 ‐1,297 ‐1,231 43 ‐ MATERIALS  & SUPPLIES ‐3,048 ‐4,468 ‐1,320 ‐1,320 ‐1,320 45 ‐ CONTRACTS  & SERVICES ‐20,057 ‐21,750 ‐22,631 ‐22,914 ‐23,357 46 ‐ INTERNAL COST ALLOC ‐2,056 ‐2,064 ‐3,326 ‐3,326 ‐3,326 47 ‐ CAPITAL OUTLAY 00000 295 ‐ ENCINITAS LLD ‐381,238 ‐443,817 ‐470,130 ‐492,630 ‐488,655 Expense ‐381,238 ‐443,817 ‐470,130 ‐492,630 ‐488,655 29580810 ‐ ELLD ‐PARK MAINITENANCE ‐381,238 ‐443,817 ‐470,130 ‐492,630 ‐488,655 41 ‐ PERSONNEL ‐48,124 ‐49,693 ‐50,948 ‐52,520 ‐52,848 43 ‐ MATERIALS  & SUPPLIES ‐11,407 ‐30,223 ‐15,060 ‐13,835 ‐13,835 45 ‐ CONTRACTS  & SERVICES ‐321,707 ‐363,901 ‐404,122 ‐426,275 ‐421,972 297 ‐ ENC RANCH LLD ‐439,786 ‐496,479 ‐506,809 ‐527,454 ‐532,241 Revenue ‐12,289 75 2,000 2,000 2,000 29780810 ‐ ENC RNCH LLD ‐PARK MAINITENANCE ‐12,289 75 2,000 2,000 2,000 37 ‐ OTHER  REVENUE ‐12,289 75 2,000 2,000 2,000 Expense ‐427,497 ‐496,555 ‐508,809 ‐529,454 ‐534,241 29780810 ‐ ENC RNCH LLD ‐PARK MAINITENANCE ‐427,497 ‐496,555 ‐508,809 ‐529,454 ‐534,241 41 ‐ PERSONNEL ‐34,839 ‐37,541 ‐38,989 ‐40,391 ‐40,489 43 ‐ MATERIALS  & SUPPLIES ‐7,449 ‐36,189 ‐21,460 ‐20,715 ‐20,715 45 ‐ CONTRACTS  & SERVICES ‐385,210 ‐422,824 ‐448,360 ‐468,348 ‐473,037 Grand Total ‐6,055,987 ‐6,488,346 ‐7,396,836 ‐8,189,238 ‐7,897,917 155   Staffing Number of Full‐Time Equivalent Positions: 21.50  The proposed budget includes one part‐time Program Assistant change from .5 to .75 FTE to support  Community Center operations and enhance Center programs and a reclass of one full‐time position from  the Recreation Division to the Parks Division to effectively manage trails, streetscapes, and parks.      156 Strategic Plan and Performance Measures Department Performance Measures This matrix shows how the department measures progress toward accomplishing the City’s  strategic goals described on page 8.  Core Service  Strategic  Plan Performance Measure  Timeline for  Completion FY19 FY20 FY21  Proj  FY22  Goal  FY23  Provide cultural  arts program  Number of events  Number of participants 6/30/2022  115  24,150  25  5,200  56  12,075  117  26,050  119  27,250  Manage outdoor  recreational  spaces  Acres of Developed Park     6/30/2022 310   310   314   314   314    Miles of Trails   40.5 40.5 40.5 40.5 40.5  Acres of Beach 32.72 32.72 32.72 32.72 32.72  Provide recreation  programs  Number of program  participants 6/30/2022 15,431 11,648 4,165 6,500 15,400  Administer facility  rental permits Number of permits 6/30/2022 725 486 138 215 725  Manage the Senior  Nutrition Grant, in  partnership with  the County of San  Diego  Number of meals served    6/30/2022 9,428 9,420 16,892 4,250 9,400  Number of rides  6/30/2022 1,791 2,374 *450 750 2,000  *Rides were temporarily suspended during COVID‐19. KEY: Operating Principles and Vision Respectful Partnerships / Community Outreach Quality Transportation  Improvement & Efficiency Recreation  Measurement & Accountability / Data Gathering & Sharing Environment  Financially Sound Decision Making / Economic Development Arts & Culture  Public Safety Community Character / Community Planning  157     Statistical / Supplemental Section Community Profile The City of Encinitas offers a unique blend of old‐world charm and sophistication, and new‐world  culture. Incorporated in October 1986, the City brought together the communities of New Encinitas, Old  Encinitas, Cardiff‐by‐the‐Sea, Olivenhain and Leucadia to create a single city rich in history and steeped  in tradition. With an estimated population of 62,000 people, the City of Encinitas has something for  everyone. With its pristine beaches and rolling hills, famous Botanic Garden and vibrant downtown  business district, the City of Encinitas attracts visitors from all over the world.   The century‐old Downtown 101 coastal shopping district features historic architecture, quaint shops,  sidewalk cafes, specialty retail stores and upscale restaurants.  Encinitas is home to some of the most beautiful beaches in California and is known for its excellent  surfing conditions. Each year, surfers from all over gather in Encinitas to compete in local surfing  tournaments. The San Elijo Lagoon Reserve boasts the largest coastal wetland in San Diego County and  is home to nearly 300 different bird species throughout the year.  San Diego Botanical Gardens, complete with an Amazon Rainforest, showcases the largest display of  bamboo in the world, while the gardens of the Self Realization Center offer spectacular views of the  Pacific Ocean in a serene garden‐like setting.  Golf enthusiasts can enjoy a round of golf at the Encinitas Ranch Golf Course, a championship 18 hole,  par 72 course with panoramic ocean views. This public facility has five tees and facilitates golfers at all  skill‐levels.  The warm California sunshine provides for year‐round enjoyment of our beautiful parks, beaches and  trails and makes Encinitas a spectacular place to live, work, visit and raise a family.   Geography The City encompasses approximately 21.4 square  miles and is located 25 miles north of the City of San  Diego— in the northern coastal area of San Diego  County overlooking the Pacific Ocean. Topography of  the surrounding area varies from broad coastal plains  to fertile inland valleys backed up by mountain ranges  to the east.  The climate is equable in the coastal and  valley regions.  The community has long, dry  summers and mild temperatures, with mean  temperatures of 70 degrees and an average annual  rainfall of 10.36 inches.  158     Form of Government The City is a general law city and is governed by a City Council consisting of a Mayor and four Council  members under the Council‐Manager form of government. The Mayor is elected at‐large for a two‐year  term of office. The City of Encinitas has transitioned to a system where City Council members are  elected by district instead of serving "at large" with the sequence of elections for district elections in  Council Districts 3 and 4 in 2018, and district elections in Council Districts 1 and 2 in 2020. In the general  municipal election held on November 3, 2020, the Mayor was elected for a full two‐year term of office  and Council Members were elected by district for a full four‐year term of office for Districts 1 and 2.    The City Council appoints the City Manager and City Attorney. All other staff positions are appointed by  the City Manager or their designee. The City Council acts as the Board of Directors for the San Dieguito  Water District, the Encinitas Housing Authority, and the Encinitas Public Financing Authority.   The City provides a full range of municipal services such as:   Fire and paramedic services   Marine safety   Development services   Street maintenance and construction   Wastewater services   Law enforcement (contract)   Parks, beaches and trails   Recreation services   Traffic control   Water services     City Hall is located on Vulcan Avenue between D and E Streets, adjacent to the Encinitas Train Station  and downtown. The City maintains an active Community and Senior Center located at Encinitas  Boulevard and Balour Drive; the 44‐acre Encinitas Community Park located at 425 Santa Fe Drive along  with 20 other park sites.  The City’s Moonlight Beach located at 400 B Street attracts an estimated three  million visitors annually. There are six fire stations located throughout the city as well as one sheriff  substation which is owned and operated by the County of San Diego. The corporate yard for both the  City of Encinitas and San Dieguito Water District is located on Calle Magdalena near Encinitas Boulevard.   The Wastewater Collections division is located at the San Elijo Water Reclamation Facility located in  Cardiff.    159     Demographics and Economics Population At incorporation in 1986, there were about 48,558 people in the City limits.  As of January 1, 2021, the  California Department of Finance estimates that Encinitas has grown to a population of 62,289, and by  2035, SANDAG estimates the population to be 64,178 as identified in the City’s General Plan. Encinitas is  a low‐density community consisting predominately of single‐family homes.   Annual Population Estimates (As of January 1)  Source: California State Department of Finance    Year  City of   Encinitas  County of  San Diego  State of  California  2017 62,347 3,303,366 39,352,398  2018 62,394 3,321,118 39,519,535  2019 62,296 3,333,319 39,605,361  2020 62,243 3,331,279 39,648,938  2021 62,289 3,315,404 39,466,855      Assessed Value of Taxable Property   Scheduled of Assessed Property (As of June 30)  Source:  California Municipal Statistics, Inc. and San Diego County Auditor‐Controller  Year Secured Utility Unsecured Total  2017‐18 $15,217,980,587 $0 $150,680,923 $15,368,661,510  2018‐19 16,216,152,399 0 158,545,225 16,374,697,624  2019‐20 16,997,224,279 0 164,396,903 17,161,621,182  2020‐21 17,908,169,190 0 176,289,867 18,084,459,057      160     Principal Taxpayers Total 2019‐20 Local Secured Assessed Valuation: $16,997,224,279  Source:  California Municipal Statistics, Inc.     Property Owner Primary Land Use  2019‐20  Assessed  Valuation  (1)Percent  of Total  1. TRC Encinitas Village LLC Shopping Center $   87,967,299 0.52 %  2. Collwood Pines Apartments LP Apartments 81,811,027 0.48  3. Belmont Village Tenant 2 LLC 3535 Convalescent Home 60,651,170 0.36  4. Pacifico Encinitas   Apartment Homes LP  Apartments 53,937,600 0.32  5. Encinitas Town Center Associates I LLC Shopping Center 37,675,337 0.22  6. NCHC 3 LLC Professional Building 37,437,936 0.22  7. Weingarten Nostat Inc. Shopping Center 36,726,296 0.22  8. Encinitas Marketplace LLC Shopping Center 32,402,500 0.19  9. Home Depot Commercial 31,850,710 0.19  10. SSL Landlord LLC Convalescent Home 26,415,600 0.16  11. Mission Ridge LLC Apartments 25,776,141 0.15  12. Shea Homes LP Residential Development 35,349,134 0.15  13. Vons Companies Inc. Shopping Center 25,021,750 0.15  14. Paul H. Meardon, Trust Residential/Medical  Buildings  24,778,879 0.15  15. RPG Pacifica Station LLC Commercial 24,480,000 0.14  16. Keith B and Sara S. Harrison Hotel 22,579,138 0.13  17. RAF Pacifica Encinitas LLC Auto Sales 21,450,000 0.13  18. Quail Pointe Apartment Homes LP Apartments 21,420,297 0.13  19. Sterling Family Trust Apartments 19,859,936 0.12  20. Plenc El Camino LLC Shopping Center      19,565,707 0.12     $717,156,457 4.22 %      161     Principal Employers Fiscal Year 2019‐20  Total Employees: 31,600  Source:  Data Axle     Employer Industry Employees  % of Total City  Employment  1. Scripps Memorial Hospital Shopping Center 1,017 3.22%  2. Paul Ecke Ranch Apartments 453 1.43%  3. Walmart Supercenter Convalescent Home 335 1.06%  4. Home Depot Apartments 303 0.96%  5. Encinitas Union School District Shopping Center 300 0.95%  6. YMCA Professional Building 300 0.95%  7. Scripps Rehabilitation Services Shopping Center 265 0.84%  8. Target Shopping Center 250 0.79%  9. San Diego Hebrew Homes Commercial 220 0.70%  10. Objectiva Software Solutions Convalescent Home 201 0.64%     3,644 9.00 %  Income Levels The City of Encinitas is primarily a bedroom community with primary employment in nearby cities.   Encinitas median household income is $113,175, which is 183% higher than the national average of  $61,937 and 150% higher than the State of California average of $75,277.     162     Encinitas Quick Facts Date of Incorporation October 1, 1986  Form of Government Council‐Manager  Population Approximately 62,289  Miles of Public Streets 168  Area of City within Incorporated Boundaries 12,547.25 acres, 19.6 square miles  Area of City’s Sphere of Influence (Nov 4, 1998) 797.6 acres, 1.25 square miles  Taxable Assessed Value   (San Diego County Assessor June 29, 2020)  $17,159,943  Median Age 43.1  Average Household Size 2.6  Median Income $113,075  Average Household Size 2.6  Unemployment Rate 9.6%  Police Protection   (provided by contract with County Sheriff, numbers are approximate)  Number of Stations 1  Patrol Deputies 25.59  Supervisors 5.2  Detectives 6.0  Special Purpose Officers 5.8  Traffic Deputies 8.9  Community Services Officers 3.5  Recreation & Culture   Developed Parks 20  Undeveloped Parcels 3  Parkland Developed 313.89 acres  Parkland Undeveloped 14.18 acres  Maintained Beaches / Accesses 7 beaches/6 accesses  Maintained Beaches / Accesses 33.74 acres  Habitat / Open Space 90.08 acres  Viewpoints 8 (7 developed, 1 undeveloped)  Community and Senior Center 1  Libraries  2 (1 in Cardiff, 1 Encinitas)  State Marine Conservation Areas 2  YMCA and Ecke Sports Park 1  Boys & Girls Club 1  Museum 1  Trails / Streetscapes 40.5 / 10.47 miles  Golf Course 1        163     City Housing   Total Units 26,760*  Single Family Detached 15,618  Single‐Family Multiple Unit 4,963  Multi‐Family Dwelling Units 5,501  Mobile Homes 678  Occupied 24,935  Persons per Households  2.48  Vacancy Rate 6.8%  Source: www.dof.ca.gov/Forecasting/Demographics/Estimates, January 1,2021  Hotels/Motels   Number of Lodging Properties 16  Total Number of Rooms 725  City Employment   City Total Authorized Positions, FY 2020‐21 218.30  City Total Authorized Positions, FY 2021‐22 224.05  Does not include temporary/contract employees and San Dieguito Water District FTE’s  Encinitas Sanitary Division   Population (estimate) 16,500  Square Miles 2.85  Cardiff Sanitary Division   Population (estimate) 19,600  Square Miles 12  Fire Stations Station 1, 415 Second Street  Station 2, 618 Birmingham Drive   Station 3, 801 Orpheus Avenue     Station 4, 2011 Village Park Way   Station 5, 540 Balour Drive   Station 6, 770 Rancho Santa Fe Road      Lifeguard Facilities   Guarded Year‐Round Summer Moonlight Beach D Street Tower  Moonlight Beach North Tower Beacon’s Tower  Swami’s Station Grandview Tower   Sylvia Street   Sea Bluff   Stonesteps Tower     164     Other Facilities   Civic Center, 505 S. Vulcan Avenue   Public Works Yard, 160 Calle Magdalena     Encinitas Library, 540 Cornish Drive   Subsidiary and Other Independent Service Districts The City also has one Subsidiary District and several Independent Servicing Districts within City  boundaries, including:  Subsidiary Districts (City Council acts as Board of Directors)  San Dieguito Water District   Population 37,500  Square Miles 8.8  Number of connections 11,790  Other Independent Servicing Districts (Independent of City of Encinitas)  Leucadia Wastewater District   Population (estimate) 62,400  Square Miles 16.00  Number of EDU's 28,760  Olivenhain Municipal Water District   Population (estimate) 86,500  Square Miles Over 48.00  Number of connections Over 28,000  School Districts   San Dieguito Union High School District   Encinitas Union Elementary School District   Cardiff Elementary School District         165     Operating Indicators   San Diego County Sheriff’s Department   Criminal arrests   1,061  Traffic arrests      202  Traffic accidents      221  Traffic citations   7,009  Calls for service 19,406  Deputy initiated action 21,106  Fire   Number of emergency fire calls    476  Nubmer of EMS/Rescue 4,031  Other 1,532  Inspections 1,532  Engineering   Number of permits issued    360  Parks and Recreation   Number of recreation class registrations 10,310  Number of facility rentals       491  Planning and Building   Number of planning permits issued     242  Number of new dwelling units issued       76  Environmental review         4  Appeals         7  Plan checks 2,464  Code enforcement complaints 1,341  Water   New connections 225  Average daily consumption (millions of gallons) 4.71     Sewer   New connections 16  Average daily sewage 1.26      166 Glossary of Acronyms ACFR  Annual Comprehensive Financial Report  ACOE  Army Corps of Engineers  ALS Advanced Life Support  ARPA American Rescue Plan Act  CalPERS  California Public Employees Retirement System  Cal Trans  California State Department of Transportation  CDBG Community Development Block Grant  CEQA  California Environmental Quality Act  CFD #1  Community Facilities District #1  CIP  Capital Improvement Plan  CPI  Consumer Price Index  CSA‐17 County Service Area composed of Del Mar, Del Mar Heights, Solana Beach,  Encinitas, Rancho Santa Fe and portions of Elfin Forest  CSD  Cardiff Sanitary Division  EHA Encinitas Housing Authority  EMS  Emergency Medical Service  ESD  Encinitas Sanitary Division  FEMA  Federal Emergency Management Administration   FTE  Full‐Time Equivalent  FY  Fiscal Year  GAAP  Generally Accepted Accounting Principles  GASB   Governmental Accounting Standards Board  GFOA  Government Finance Officers Association  HAP Housing Assistance Payment  HCV Housing Choice Voucher  HUD  Housing and Urban Development  HUTA Highway Users Tax Account  JPA  Joint Powers Authority  L&LD Landscape and Lighting District  MID  Municipal Improvement District  NPDES National Pollutant Discharge Elimination System  OPEB  Other Post Employee Benefits  PW  Public Works  Q  Quarter  RMRA Road Maintenance & Rehabilitation Account  RTCIP  Regional Transportation Congestion Improvement Program  SANDAG  San Diego Association of Governments  SCOUP Sand Compatibility Opportunistic Use Program  SDWD San Dieguito Water District  167 SEJPA  San Elijo Joint Powers Authority  SLEF  Supplemental Law Enforcement Fund  TDA Transportation Development Act  TOT Transient Occupancy Tax  VLF  Vehicle License Fee    168 Glossary of Terms Accounting Standards ‐ See Governmental Accounting Standards Board (GASB)  Acquisition – The process of gaining assets.  ACOE – Army Corps of Engineers who provide quality, responsive engineering services to the nation.  Allocate – To divide a lump‐sum appropriation which is designated for expenditure by specific  organization units and/or for specific purposes, activities, or objects.  Appropriation – An authorization made by City Council which permits the City to incur obligations and  to make expenditures of resources.  Assessed Value – A dollar valuation set upon real estate or other property by the County Assessor as a  basis for levying property taxes.  Asset – Anything having commercial or exchange value that is owned by a business, institution or  individual.  Asset Forfeiture Fund – To account for funds returned from drug enforcement agencies. These funds  are the result of enforcement against illegal activities and must be used in the acquisition of law  enforcement supplies or equipment.  Audit – Conducted by an independent Certified Public Accounting (CPA) firm, the primary objective of  an audit is to determine if the City’s Financial Statements present the City’s financial position fairly and if  the results of operations are in conformity with generally accepted accounting principles.  Balanced Budget – A budget in which planned expenditures do not exceed projected funds available.  Balance Sheet – A financial statement reporting the organization’s assets, liabilities and equity activities.  Base Salary – This is the fixed rate of compensation that an employee receives from an employer for a  specified job. Base salary does not include employee benefits, bonuses or any other form of special  compensation that may be part of an employee’s pensionable wages.     Benefit Assessment – Charges levied on parcels to pay for public improvements or services provided  within a pre‐determined district or area according to the benefit the parcel receives from the  improvement or services.  Bond – A written promise to pay a specified sum of money (called the principal) at a specific date in the  future, together with periodic interest at a specific rate. In the Operating Budget, these payments are  identified as debt service. Bonds are used to obtain long‐term financing for capital improvements.  169 Budget – A financial plan for a specified period of time that matches planned revenues and expenditures  to municipal services.  California Public Employees’ Retirement System (CalPERS) ‐ This is a pension system established by the  Public Employees Retirement Law 11 in 193212 for state employees. It was expanded in 1939 to include  classified (non‐teaching) school employees and employees in California public agencies that contract  with CalPERS for retirement and/or health coverage (including local agencies).  California State Department of Transportation (CalTrans) – State Department responsible for the  construction and maintenance of the state freeway and highway system. CalTrans is also involved in  state level planning and funding for public transit and bicycle transportation facilities.  Capacity – The maximum that can be contained in a system whether it be a tank or a pipe, etc.  Capital Budget – The annual adoption by the City Council of project appropriations. Project  appropriations are for the amount necessary to carry out a capital project’s expenditure plan, including  multi‐year contracts for which a total appropriation covering several years’ planned expenditures may  be required.  Capital Improvement Program – The annual updated plan or schedule of project expenditures for public  facilities and infrastructure (buildings, roads, etc.) with estimated project costs, sources of funding, and  timing of work over a six‐ or multi‐year period. For financial planning and general management, the  capital program is a plan of work and expenditures, and is the basis for annual appropriations and   bond issues.  Capital Outlay – Expenditures which result in the acquisition of or addition to fixed assets. The City  policy defines a fixed asset as a purchase which will normally have a useful life greater than two years  with a cost threshold of $5,000.  Capital Project – Any project, or phase of a project, that is to be a permanent physical improvement to a  city roadway, park or beach facility, building, sewer or water line, or other like physical facility where the  total cost of the project will be greater than $100,000. Equipment, as a rule, will not be considered as a  capital project.  CEQA – The California Environmental Quality Act informs governmental decision makers and the public  about the potential significant environmental effects of proposed activities; identifies ways that  environmental damage can be avoided or significantly reduced; requires changes in projects through the  use of alternatives or mitigation measures when feasible; and discloses to the public the reasons why a  project was approved if significant environmental effects are involved.  Circulation Element – General Plan chapter dealing with automobile, bike and alternate transit  transportation systems.  170 Consumer Price Index (CPI) – A statistical description of price levels provided by the US Department of  Labor. The change in this index from year to year is used to measure the cost of living and economic  inflation.  Contingency – An appropriation of funds to cover unforeseen events that occur during the fiscal year,  such as flood emergencies, Federal mandates, shortfalls in revenue, and similar eventualities.  Continuing Appropriation – Funds committed for a previous fiscal year expenditure which were not  spent in the year of appropriation but are intended to be used in the current year.  Contractual Services – Services rendered to City activities by private firms, individuals or other  governmental agencies. Examples of these services include engineering, law enforcement, and city  attorney services.  CSD – Cardiff Sanitary Division.  Debt – All long‐term credit obligations of the City and its agencies, whether backed by the City’s full faith  and credit or by pledged revenues, and all interest‐bearing short‐term credit obligations.  Department – A major organizational unit of the City which has been assigned overall management  responsibility for an operation or a group of related operations within a functional area.  Development Impact Fees – Fees placed on the development of land or conditions required for the  approval of a development project such as the donation (“dedication” or “exaction”) of certain lands (or  money) to specific public uses. The fees are typically justified as an offset to the future impact that  development will have on existing infrastructure.  Distribution System – The piping system and appurtenances necessary to deliver adequate quantities of  water at sufficient pressures at all times under continually changing conditions while at the same time  protecting water quality.  Encumbrance – The legal commitment of appropriated funds to purchase an item or service. To  encumber funds means to set aside or commit funds for a future expenditure.  Enterprise Fund – Fund that provides goods or services to the public for a fee that makes the entity self‐ supporting. An example is a government‐owned utility.  Expenditure – The outflow of funds paid for goods or services obtained.  ESD – Encinitas Sanitary Division.  Fees for Services – Charges paid to the City by users of a service to help support the costs of providing  that service.  Financial Plan – The document created by the staff and approved by the City Council which establishes  the broad policy guidance on the projection of revenues and the allocation toward various types of  expenditures.  171 Financial Report – A comprehensive annual document providing a snapshot of the City’s financial  position on the final day of the fiscal year. A formal audit performed by an independent CPA firm  supports the report’s financial information.  Fines, Forfeitures and Penalties – Revenues received and/or bail monies forfeited upon conviction of a  misdemeanor or municipal infraction.  Fiscal Year (FY) – The beginning and ending period for recording financial transactions. The City has  specified July 1 to June 30 as its fiscal year.  Fixed Assets – Assets of long‐term nature such as land, buildings, machinery, furniture, and other  equipment. The City has defined such assets as those with an expected life in excess of two years and an  acquisition cost in excess of $ 5,000.  Franchise Fee – A franchise fee is charged for the privilege of using public right‐of‐way and property  within the City for public or private purposes. The City currently assesses franchise fees on cable  television, utilities, and trash collection contractors.  Fund – An accounting entity that records all financial transactions for specific activities or government  functions. The generic fund types used by the City are: General, Special Revenue, Capital Project,  Enterprise, and Internal Service Funds.  Fund Balance – The excess of current assets over current liabilities, and represents the cumulative effect  of revenues and other financing sources over expenditures and other financing uses.  Gann Initiative – See Proposition 4.  Governmental Accounting Standards Board (GASB) ‐ A nonprofit organization that develops accounting  standards for various state and local governments (often referred to by the acronym “GASB” and  pronounced “gaz‐be”). This board establishes generally accepted accounting principles (sometimes  referred to by the acronym “GAAP”) for state and local agencies.  Gasoline Tax – Also called Highway Users Tax and Motor Vehicle Fuel License Tax. This is a per gallon tax  on fuel used by vehicles that drive on public streets. Use of tax is limited to research, planning,  construction, improvement, maintenance and operation of public streets and highways or public mass  transit guideways.  General Fund – The primary operating fund of the City, all revenues that are not allocated by law or  contractual agreement to a specific fund are accounted for in the General Fund. With the exception of  subvention or grant revenues restricted for specific uses, General Fund resources can be utilized for any  legitimate governmental purpose.  Goal – A statement of broad direction, purpose, or intent.  Grant – Contributions of cash or other assets from another governmental agency to be used or  expended for a specified purpose, activity, or facility.  172 Highway Users Tax – See gasoline tax.  Housing Element – Chapter of the General Plan dealing with housing issues and related goals.  Impact Fees – Fees required of a developer/builder for purposes of defraying the actual estimated costs  on construction planned facilities such as parks, school, flood, fire, traffic mitigation, etc.  Infrastructure – The City’s basic system of its physical plant, i.e., streets, water, sewer, public buildings,  parks, and beaches.  Internal Service Fund – A fund which provides services to other City divisions and bills the various other  funds for services rendered. The City uses this type of fund for distributing vehicle replacement and  maintenance, facility maintenance, risk management, and other general overhead.  Investment Earnings – Earnings received as interest from the investment of funds not immediately  required to meet cash disbursement obligations.  Joint Powers Authority (JPA) – A joint venture comprised of two or more governmental entities sharing  the cost of providing a public service.  Liability – A claim on the assets of an entity.  Material and Supplies – A general category used for clarifying expenditures for various materials and  supplies which are normally used within a fiscal year.  Motor Vehicle Fuel License Tax – See gasoline tax.  Municipal – In its broadest sense, an adjective which denotes the state and all subordinate units of  government. In a more restricted sense, an adjective which denotes a city or village as opposed to other  local governments.  Municipal Improvement District – A designated area receiving services for common grounds benefiting  property owners, i.e. median landscaping.  MUNIS –Financial software used by the City.  OPEB – Refers to “Other Post‐Employment Benefits”, meaning other than pension benefits which  consist primarily of retiree health care benefits but may also include other benefits such as life insurance  and long‐term care that employers have promised to employees.  Personnel Services – Costs associated with providing the staff necessary to provide the desired levels of  service. Included are both salary and benefit costs.  Phase – A project carried out in planned incremental stages, usually with the highest priority items being  addressed first in Phase 1.  173 Policy – A direction that must be followed to advance toward a goal. The direction can be a course of  action or a guiding principle.  Potable Water – Water that does not contain objectionable pollution, contamination, minerals, or  ineffective agents and is considered satisfactory for drinking.  Program – A grouping of activities organized to accomplish basic goals and objectives.  Program Budget – A budget that focuses upon the goals and objectives of an agency or jurisdiction  rather than upon its organizational budget units or object classes of expenditure.  Property Tax – An ad valorem tax imposed on real property (land and permanently attached  improvements) and tangible personal property (movable property).  Proposition 4 – Also called the Gann Initiative, this initiative, now Article XIIIB of the state constitution,  was drafted to be a companion measure to Proposition 13, Article XIIIA of the constitution. Article XIIIB  limits growth in government spending to changes in population and inflation.  Proposition 13 – Article XIIIA of the California Constitution, commonly known as Proposition 13, which  limits the maximum annual increase of any ad valorem tax on real property to 1% of the full cash value  of such property.  Real Property Transfer Tax – Also called Documentary Transfer Tax, this tax is imposed on the transfer  of ownership in real estate at a rate of $0.55 per $500.00 of property value.  Reclaimed Water – Non‐potable water used primarily for landscaping and floriculture irrigation.  Reclamation – The process of recovering usable, but non‐potable water from the tertiary treatment of  wastewater.  Reimbursement for State Mandated Costs – Article XIIIB, Section 6 of the California Constitution which  requires the state to reimburse local agencies for the cost of state‐imposed programs. Process is  commonly called “SB 90” after its original 1972 legislation.  Rents – Revenues received through the rental of public properties to private parties such as convention  space and library facilities.  Reserve – The portion of any fund’s balance that is restricted for a specific purpose and is, therefore, not  available for general appropriation.  Revenue – Funds that the government receives as income. It includes such items as tax payments, fees  from specific services, receipts from other governments, fines, forfeitures, grants, shared revenues, and  interest income.  Revenue Bonds – Bonds issued to acquire, construct or expand public projects for which fees or  admissions are charged. Bonds are repaid solely from the income generated by use of that project.  174 Risk Management – An organized attempt to protect an organization’s assets against accidental loss in  the most cost‐effective manner.  Sales Tax – The sales tax is imposed on retailers for the privilege of selling tangible personal property in  California. Tax base is the total retail price.  San Diego Association Of Governments (SANDAG) – A public agency formed by local governments to  assure overall area‐wide planning and coordination for the San Diego region.  SDWD – San Dieguito Water District.  SEJPA – San Elijo Joint Powers Authority.  Service Charges – Charges imposed to support services to individuals or to cover the cost of providing  such services. The fees charged are limited to the cost of providing the service or regulation required  (plus overhead).  Special Assessment – A compulsory levy made against certain properties to defray part or all of the cost  of a specific improvement or service deemed to primarily benefit those parties. (Also known as benefit  fees.)  Special Revenue Funds – Funds used to account for the proceeds from specific revenue sources (other  than trusts or major capital projects) that are legally restricted to expenditures for specific purposes.  Subventions – Subsidy or financial support received from county, state or federal government. The state  and county currently levy certain taxes that are “subvened” to cities, including motor vehicle license  fees, state mandated costs and motor vehicle fuel tax.  Transient Occupancy Tax – Tax levied by cities on persons staying 30 days or less in a room(s) in a hotel,  inn, motel, tourist home, non‐membership campground or other lodging facility. Also called Transient  Lodging Tax.  TransNet – A half‐cent sales tax for local transportation projects that was first approved by voters in  1988 and extended in 2004 for another 40 years.  Unsecured Property – As the property tax is guaranteed by placing a lien on the real property,  unsecured property is that real property in which the value of the lien is not sufficient to assure  payment of the property tax.  Use Tax – Tax imposed on the user of a product whenever the sale tax does not apply, such as on goods  purchased out‐of‐state and delivered for use in California and on long‐term leases. Tax base is the total  retail price.  User Fees – The payment of a fee for direct receipt of a service by the party benefiting from the service.  Work Projects Program – A program to provide for the long‐term studies or plans that support current  or future infrastructure.  175 Working Capital – Difference between current assets and current liabilities.  176 RESOLUTION 2021-70 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ENCINITAS ADOPTING THE FISCAL YEAR 2021-22 OPERATING BUDGET AND CAPITAL IMPROVEMENT PROGRAM APPROPRIATIONS WHEREAS, each year the City Council of the City of Encinitas adopts an Operating Budget for revenues and expenditures for the City of Encinitas for the upcoming year; and WHEREAS, each year the City Council adopts a Capital Improvement Program with appropriations for the upcoming year; and WHEREAS, the City Council desires to make provision for a level of service commensurate with the needs of the City; and WHEREAS, the City Council has reviewed the proposed Fiscal Year 2021-22 Operating Budget. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Encinitas that the the annual operating budget and Capital Improvement Program budget appropriations for Fiscal Year 2021-22 as contained in Exhibit A to this resolution are hereby adopted. PASSED, APPROVED AND ADOPTED this 23rd day of June 2021, by the City Council of the City of Encinitas, State of California. Catherine S. Blakespear, Mayor ATTEST: Kathy Ho ywood, City Clerk APPROVED AS TO FORM: Les ie E. Devaney, Cit torney 177 CERTIFICATION: I, Kathy Hollywood, City Clerk of the City of Encinitas, California, do hereby certify under penalty of perjury that the foregoing Resolution was duly adopted at a regular meeting of the City Council on the 23'd day of June, 2021 by the following vote: AYES: Blakespear, Hinze, Kranz, Lyndes, Mosca NOES: None ABSENT: None ABSTAIN: None Kathy Ilywood, City Clerk 178 RESOLUTION 2021-70 EXHIBIT A Schedule A: Budget Summary FY 2021-22 unassigned Revised Revised Beginning Projected Approved Net Net Available Net Capital Ending Fund Name Fund Fund Balance 7/1/2021 Operating Revenue Operating Expenditures Operating Operating Transfers Fund Balance Capital Transfers Expenditures Fund Balance 6/30/2021 GENERALFUND Available Fund Balance 101 6,254,645 85,046,267 76,486,829 8,559,438 7,616,388) 7,197,695 2,444,204) 4,753,491 Committed & Unspendable Fund Bal 101 455,097 455,097 455, 097 Contingency Reserves 101 14,403,196 14,403,196 14,403,196 20% of Operating Expenditures Budget Stabilization Reserve 101 1,560,690 1,560,690 1,560,690 2% of Revenues TOTAL GENERAL FUND 22,673, 628 85,046, 267 76,486,829 8,559,438 7,616,388)1 23,616,679 2,444,204) 21,172,474 INFRASTRUCTURE FUNDS State Gasoline Taxes 201 468,385 2,868,837 2,868,837 1,053,289) 2,283,933 1,798,919) 485014 State Capital Grants TransNet Program (Prop A Sales Tax) 203 211 14,220) 835,920) 2,758, 320 1,899,000 2,758,320 1,899,000 2,744,100 1,063,080 2,758,320) 1,775,OD0) 14:220) 711,920) Coastal Zone Management Fund 212 1,156, 903 561,227 267,886 293,341 1,450,244 157,420) 1,292,824 Federal Capital Grants 223 4,134, 092 39,882 39,882 4,173,974 3,828,121 8,002,095 T909,240 8,127,266 267,886 7,959,380 1,053,289) 21,715,331 2,661,538)1 9,053, 793TOTALINFRASTRUCTUREFUNDS GRANTFUNDS State Law Enforcement Grant 202 100,000 100,000 Government Education Access 213 187, 831 326, 156 119,801 206,355 394,186 191,667) 202,519 Solid Waste, Recycling and HHW 214 397, 409 960, 348 732,053 228,295 625,704 625,704 Senior Nutrition Grant 221 6,100) 84,750 243,440 158,690) 93,273 71,517) 71,517) Comm Devel Block Grant (CDBG) 222 847,397 120,380 727, 017 45,483 772,500 235,181) 537,319 Federal Law Enforcement Grant 228 10,OD0 10,DD0 Donations &Contributions 229 83812 80,750 78,975 1,775 10,000) 7S,587 12,407 87,994 CSA17 Fire Operations TOTALGRANTFUNDS 230 218:976 227, 434 174,085 53,349 272, 325 16,700) 255,625 881,928 2,636,835 1,578, 734 1,058,101 128,756 2,068, 785 431,141) 1,637,644 179 RESOLUTION 2021-70 EXHIBIT A Schedule A: Budget Summary FY 2021-22 unassigned eVISe ewse Beginning Projected Approved Net Net Available Net Capital Ending Fund Balance Operating Operating Operating Operating Fund Capital Expenditures Fund Balance Fund Name Fund 7/ 1/2021 Revenue Expenditures Transfers Balance Transfers 6/30/2021 DEVELOPMENT IMPACT FUNDS Park Improvement Fees 231 341,671 216,950 216,950 558, 621 558,621 Park Acquisition Fees 232 401,448 372,600 372,600 774, 048 774,048 Traffic Mitigation Fees 233 601,962 118, 641 118,641 720,603 429,942) 290,661 RTCIP-(Regional Arterial System) Fee 234 246, 549 155,919 155,919 402, 468 300, 000) 102,468 Open Space Acquisition Fees 235 67,545 23,900 23,900 91,445 91,445 Recreational Trails Fees 236 29,252 9,200 9,200 38,4S2 38,452 Community Facilities Fees 237 28,550 28,550 19,985) 8,565 8,565 Fire Mitigation Fees 238 49,986 49,986 55,000) 5,014) 5,014) Flood Control Mitigation Fees 239 260, 948 80,731 80,731 341,579 341,579 in Lieu Fees Curb Gutter Sidewalks 251 20,454 24 24 20,478 20,478 In Lieu Fees Underground Utilities 252 1,069, 790 1,197 1,197 1,070,987 404,106 1,475,093 Affordable Housing 253 120,704 5,000 5,000 125,704 125,704 3,160,223 2,062,698 1,062,698 74,995) 4,147,936 325,836) 3,822,100TOTALDEVELOPMENTIMPACTFUNDS MUNICIPAL IMPROVEMENT DISTRICTS Villanitas Road M.I.D. 291 243, 677 22,432 31,233 8,801) 234,876 234,876 Cerro Street M.I.D. 292 534,113 75,722 39,203 36,519 570,632 570,632 Village Park M.I.D. 293 64,911 34,412 67,448 33,036) 31,875 31,875 Wiro Park M.I.D. 294 6,991 11,171 28,857 17,686) 17,000 6,305 6,305 Encinitas Lighting Landscape District 295 1,395, 092 1,566,417 1,568, 579 2,162) 1,392, 930 50,000) 1,342, 930 Encinitas Ranch Lighting Landscape 297 1,707, 634 635,030 627, 330 7,700 1,715,334 21,141 1,736, 475 3,952,418 2,345,284 2,362,650 17,466) 17,000 3,951,952 28,859) 3,923,093TOTALMIDFUNDS DEBT SERVICE FUNDS Debt Service Fund 301 425 183,556 183, 556) 183,556 425 425 Encinitas Public Finance Authority 302 85 3,538, 051 3,538,051) 3,538,051 85 85 510 3,721,607 3,721,607) 3,721,607 510 510TOTALDEBTSERVICEFUNDS CAPITAL IMPROVEMENT FUNDS Capital Project Fund 401/402 Facility Maintenance Fund 403 110, 765 1,100,000 1,210,765 655, 000 555,765 110,765 1,100,. 1,210,7651 655,0001 555,765TOTALCAPITALIMPROVEMENTFUNDS 180 RESOLUTION 2021-70 EXHIBIT A Schedule A: Budget Summary FY 2021-22 unassigned Beginning ewse Projected evise Approved Net Net Available Net Capital Ending Fund Balance Operating Operating Operating Operating Fund Capital Expenditures Fund Balance Fund Name Fund 7/1/2021 Revenue Expenditures Transfers Balance Transfers 6/30/ 2021 CARDIFF SANITARY DIVISION FUNDS Operations Capital Replacement Capital Expansion TOTAL CSD FUNDS 511 512 513 678,595 3,444,670 1,647,005 5,100,958 100,000 4,071,626 1,029, 332 100,000 1,707,927 3,444,670 1,747,005 1,000,000) 3,045,000 3,030,208 707, 927 3,459,462 1,747,005 5,770,270 S,200,9S8 4,071,626 1,129,332 1 6,899,602 2,04S,0D0 3,030,208 S,914,394 ENCINITAS SANITARY DIVISION FUNDS Operations Capital Replacement Capital Expansion TOTAL ESD FUNDS 521 522 523 818, 103 3,452, 342) 3,020, 976 2,787,600 50,000 1,764, 389 1,023,211 50,000 1,841,314 3,452,342) 3,070,976 1,840,876) 2,218,536 1 2,048,778 438 3,282,584) 3,070,976 386, 737 2,837,600 1,764,399 1,073,221 1,459, 948 377,6601 2,048,778 1211,170) OTHER PROPRIETARY FUNDS Section 8 Housing- Admin Section 8 Housing- HAP Pacific Pines Affordable Housing TOTAL OTHER PROPRIETARY FUNDS 551 5S2 561 47,062 82,780) 1,386,273 384,953 1,250,851 236,600 151, 120 1,360, 851 252,385 233, 833 110,000) 15,785) 219,429) 21,549 61,466 192,780) 1 1,392,037 15,172) 61,466 192,780) 1,376,865 1,350,55S 1,872,404 1,764,3S6 109,048 197,M)l 1,260,723 15,172) 1,245,551 INTERNAL SERVICE FUNDS Self -Insurance Fund Wastewater Support Fleet Maintenance Vehicle Replacement Mach Equipment Replacement Fire Apparatus Replacement TOTAL INTERNAL SERVICE FUNDS 601 611 621 622 623 624 2,706, 072 335,719) 194,146) 537,474 1,356,264 1,204,574 1,242,908 972,316 571,830 10,000 10,000 3,082, 494 953,016 614,879 334,284 421,000 485,061 1,839,586) 19,300 43,049) 324,294) 411,000) 485,061) 1,997,793 147,000) 127,000 50,000) 100,000) 2,864, 279 463,419) 237,195) 340,190 895,264 619,513 2,864,279 463,419) 237,195) 340,190 895,264 619,513 5,274,519 2,807,054 5,890,734 3,083,680) 1,827,793 4,018,632 4,018,632 TOTAL ALL FUNDS 48,470, 793 111,936, 266 97,908,821 14,027,4S5 2,147,386) 60,350,862 3,484,090) 5,733,986 S1,132,786 181 RESOLUTION 2021-70 EXHIBIT A Schedule A: Budget Summary FY 2021-22 Unassigned Beginning Revised Projected Revised Approved Net Net Available Net Capital Ending Fund Balance Operating Operating Operating Operating Fund Capital Expenditures Fund Balance Fund Name Fund 7/1/2021 Revenue Expenditures Transfers Balance Transfers 6/30/2021 GENERAL FUND Available Fund Balance 101 6,254,645 85,046,267 76,486,829 8,559,438 (7,616,388) 7,197,695 (2,444,204) 4,753,491 Committed & Unspendable Fund Bal 101 455,097 - - 455,097 - 455,097 Contingency Reserves 101 14,403,196 - - 14,403,196 - 14,403,196 20% of Operating Expenditures Budget Stabilization Reserve 101 1,560,690 - - 1,560,690 - 1,560,690 2% of Revenues TOTAL GENERAL FUND 22,673,628 85,046,267 76,486,829 8,559,438 (7,616,388) 23,616,678 (2,444,204) - 21,172,474 INFRASTRUCTURE FUNDS State Gasoline Taxes 201 468,385 2,868,837 2,868,837 (1,053,289) 2,283,933 (1,798,919) 485,014 State Capital Grants 203 (14,220) 2,758,320 2,758,320 - 2,744,100 (2,758,320) (14,220) TransNet Program (Prop A Sales Tax)211 (835,920) 1,899,000 1,899,000 - 1,063,080 (1,775,000) (711,920) Coastal Zone Management Fund 212 1,156,903 561,227 267,886 293,341 - 1,450,244 (157,420) 1,292,824 Federal Capital Grants 223 4,134,092 39,882 39,882 - 4,173,974 3,828,121 8,002,095 TOTAL INFRASTRUCTURE FUNDS 4,909,240 8,127,266 267,886 7,859,380 (1,053,289) 11,715,331 (2,661,538) - 9,053,793 GRANT FUNDS State Law Enforcement Grant 202 - 100,000 100,000 - - - - - Government Education Access 213 187,831 326,156 119,801 206,355 - 394,186 (191,667) 202,519 Solid Waste, Recycling and HHW 214 397,409 960,348 732,053 228,295 - 625,704 - 625,704 Senior Nutrition Grant 221 (6,100) 84,750 243,440 (158,690) 93,273 (71,517) - (71,517) Comm Devel Block Grant (CDBG)222 - 847,397 120,380 727,017 45,483 772,500 (235,181) 537,319 Federal Law Enforcement Grant 228 - 10,000 10,000 - - - - - Donations & Contributions 229 83,812 80,750 78,975 1,775 (10,000) 75,587 12,407 87,994 CSA17 Fire Operations 230 218,976 227,434 174,085 53,349 - 272,325 (16,700) 255,625 TOTAL GRANT FUNDS 881,928 2,636,835 1,578,734 1,058,101 128,756 2,068,785 (431,141) - 1,637,644 182 RESOLUTION 2021-70 EXHIBIT A Schedule A: Budget Summary FY 2021-22 Unassigned Beginning Revised Projected Revised Approved Net Net Available Net Capital Ending Fund Balance Operating Operating Operating Operating Fund Capital Expenditures Fund Balance Fund Name Fund 7/1/2021 Revenue Expenditures Transfers Balance Transfers 6/30/2021 DEVELOPMENT IMPACT FUNDS Park Improvement Fees 231 341,671 216,950 216,950 - 558,621 - 558,621 Park Acquisition Fees 232 401,448 372,600 372,600 - 774,048 - 774,048 Traffic Mitigation Fees 233 601,962 118,641 118,641 - 720,603 (429,942) 290,661 RTCIP-(Regional Arterial System) Fee 234 246,549 155,919 155,919 - 402,468 (300,000) 102,468 Open Space Acquisition Fees 235 67,545 23,900 23,900 - 91,445 - 91,445 Recreational Trails Fees 236 29,252 9,200 9,200 - 38,452 - 38,452 Community Facilities Fees 237 - 28,550 28,550 (19,985) 8,565 - 8,565 Fire Mitigation Fees 238 - 49,986 49,986 (55,000) (5,014) - (5,014) Flood Control Mitigation Fees 239 260,848 80,731 80,731 - 341,579 - 341,579 In Lieu Fees Curb Gutter Sidewalks 251 20,454 24 24 - 20,478 - 20,478 In Lieu Fees Underground Utilities 252 1,069,790 1,197 1,197 - 1,070,987 404,106 1,475,093 Affordable Housing 253 120,704 5,000 5,000 - 125,704 - 125,704 TOTAL DEVELOPMENT IMPACT FUNDS 3,160,223 1,062,698 - 1,062,698 (74,985) 4,147,936 (325,836) - 3,822,100 MUNICIPAL IMPROVEMENT DISTRICTS Villanitas Road M.I.D.291 243,677 22,432 31,233 (8,801) - 234,876 - 234,876 Cerro Street M.I.D.292 534,113 75,722 39,203 36,519 - 570,632 - 570,632 Village Park M.I.D.293 64,911 34,412 67,448 (33,036) - 31,875 - 31,875 Wiro Park M.I.D.294 6,991 11,171 28,857 (17,686) 17,000 6,305 - 6,305 Encinitas Lighting Landscape District 295 1,395,092 1,566,417 1,568,579 (2,162) - 1,392,930 (50,000) 1,342,930 Encinitas Ranch Lighting Landscape 297 1,707,634 635,030 627,330 7,700 - 1,715,334 21,141 1,736,475 TOTAL MID FUNDS 3,952,418 2,345,184 2,362,650 (17,466) 17,000 3,951,952 (28,859) - 3,923,093 DEBT SERVICE FUNDS Debt Service Fund 301 425 - 183,556 (183,556) 183,556 425 - 425 Encinitas Public Finance Authority 302 85 - 3,538,051 (3,538,051) 3,538,051 85 - 85 TOTAL DEBT SERVICE FUNDS 510 - 3,721,607 (3,721,607) 3,721,607 510 - - 510 CAPITAL IMPROVEMENT FUNDS Capital Project Fund 401/402 - - - - - - - Facility Maintenance Fund 403 110,765 - 1,100,000 1,210,765 - 655,000 555,765 TOTAL CAPITAL IMPROVEMENT FUNDS 110,765 - - - 1,100,000 1,210,765 - 655,000 555,765 183 RESOLUTION 2021-70 EXHIBIT A Schedule A: Budget Summary FY 2021-22 Unassigned Beginning Revised Projected Revised Approved Net Net Available Net Capital Ending Fund Balance Operating Operating Operating Operating Fund Capital Expenditures Fund Balance Fund Name Fund 7/1/2021 Revenue Expenditures Transfers Balance Transfers 6/30/2021 CARDIFF SANITARY DIVISION FUNDS Operations 511 678,595 5,100,958 4,071,626 1,029,332 - 1,707,927 (1,000,000) 707,927 Capital Replacement 512 3,444,670 - - 3,444,670 3,045,000 3,030,208 3,459,462 Capital Expansion 513 1,647,005 100,000 100,000 - 1,747,005 - 1,747,005 TOTAL CSD FUNDS 5,770,270 5,200,958 4,071,626 1,129,332 - 6,899,602 2,045,000 3,030,208 5,914,394 ENCINITAS SANITARY DIVISION FUNDS Operations 521 818,103 2,787,600 1,764,389 1,023,211 - 1,841,314 (1,840,876) 438 Capital Replacement 522 (3,452,342) - - (3,452,342) 2,218,536 2,048,778 (3,282,584) Capital Expansion 523 3,020,976 50,000 50,000 - 3,070,976 - 3,070,976 TOTAL ESD FUNDS 386,737 2,837,600 1,764,389 1,073,211 - 1,459,948 377,660 2,048,778 (211,170) OTHER PROPRIETARY FUNDS Section 8 Housing- Admin 551 47,062 384,953 151,120 233,833 (219,429) 61,466 - 61,466 Section 8 Housing- HAP 552 (82,780) 1,250,851 1,360,851 (110,000) - (192,780) - (192,780) Pacific Pines Affordable Housing 561 1,386,273 236,600 252,385 (15,785) 21,549 1,392,037 (15,172) 1,376,865 TOTAL OTHER PROPRIETARY FUNDS 1,350,555 1,872,404 1,764,356 108,048 (197,880) 1,260,723 (15,172) - 1,245,551 INTERNAL SERVICE FUNDS Self-Insurance Fund 601 2,706,072 1,242,908 3,082,494 (1,839,586) 1,997,793 2,864,279 - 2,864,279 Wastewater Support 611 (335,719) 972,316 953,016 19,300 (147,000) (463,419) - (463,419) Fleet Maintenance 621 (194,146) 571,830 614,879 (43,049) - (237,195) - (237,195) Vehicle Replacement 622 537,474 10,000 334,284 (324,284) 127,000 340,190 - 340,190 Mach Equipment Replacement 623 1,356,264 10,000 421,000 (411,000) (50,000) 895,264 - 895,264 Fire Apparatus Replacement 624 1,204,574 - 485,061 (485,061) (100,000) 619,513 - 619,513 TOTAL INTERNAL SERVICE FUNDS 5,274,519 2,807,054 5,890,734 (3,083,680) 1,827,793 4,018,632 - - 4,018,632 TOTAL ALL FUNDS 48,470,793 111,936,266 97,908,811 14,027,455 (2,147,386) 60,350,862 (3,484,090) 5,733,986 51,132,786 184 RESOLUTION 2021-71 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ENCINITAS DETERMINING AND ADOPTING THE APPROPRIATIONS LIMIT FOR FISCAL YEAR 2021-22 IN ACCORDANCE WITH ARTICLE XIII-B OF THE CONSTITUTION OF THE STATE OF CALIFORNIA WHEREAS, each year the City Council of the City of Encinitas is required under Section 7910 of Chapter 1205 of the California State Statutes of 1980 to establish an appropriations limit by resolution; and WHEREAS, the City Council desires to make provision for a level of service commensurate with the needs of the City. NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Encinitas does hereby adopt the appropriations limit for Fiscal Year 2021-22 at 129,123,149 as contained in Exhibit A to this resolution. PASSED, APPROVED AND ADOPTED this 23'd day of June 2021 by the City Council of the City of Encinitas, State of California. Catherine S. Blakespear, Mayor ATTEST: Kathy Hollywood, City Clerk APPROVED AS TO FORM: ll.0 Les ie E. Devaney, City rney 185 CERTIFICATION: I, Kathy Hollywood, City Clerk of the City of Encinitas, California, do hereby certify under penalty of perjury that the foregoing Resolution was duly adopted at a regular meeting of the City Council on the 23'd day of June, 2021 by the following vote: AYES: Blakespear, Hinze, Kranz, Lyndes, Mosca NOES: None ABSENT: None ABSTAIN: None Kathy Hollywood, City Clerk 186 RESOLUTION2021-71 EXHIBIT City of Encinitas Schedule of Annual Appropriations Limitation For Fiscal Year 2021-22 Fiscal Year 2020-2021 Appropriations Limit, adopted (Resolution No. 2020-55) A. Per Capita Cost of Living adjustment B. Population adjustment Change Factor (A x B) Increase in appropriations limit Fiscal Year 2021-2022 appropriations limit Projected Revenues from Proceeds of Taxes Remaining appropriations capacity Percentage under Appropriations Limitation 1.0573 1.0007 1.0388 4,817,134 124,306,015 129,123,149 80,279,558 48,843,591 37, 83% Article XI1113 of the California Constitution, more commonly known as the Annual Appropriations Limitation or "Gann Limit", specifies the amount of allowable revenue the City of Encinitas can appropriate from the proceeds of taxes. In accordance with Proposition 111 and SB 88 (Chapter 60-90) the Appropriations Limitation is calculated utilizing a format based on the percentage of growth in California Per Capita Income and County population. The City's Appropriations Subject to the Limit are well below the approved Appropriations Limit. As part of the City's annual audit, an independent accounting firm reviews the calculations for compliance. 187 RESOLUTION 2021-72 A RESOLUTION OF THE CITY OF ENCINITAS CITY COUNCIL APPROVING TITLES AND PAY RANGES FOR THE CITY OF ENCNITAS FOR FISCAL YEAR 2021-2022 WHEREAS, the City Council establishes and approves the classifications, titles and pay ranges for all positions; and WHEREAS the City Council of the City of Encinitas is adopting the Position Titles and Pay Ranges for Fiscal Year 2021-2022 (Exhibit A). NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Encinitas that the Position Titles and Pay Ranges as contained in Exhibit A are adopted. PASSED, APPROVED AND ADOPTED this 23r0 day of June 2021 by the City Council of the City of Encinitas, State of California. Catherine S. Blakespear, Mayor ATTEST: r- Kathy Hollywood, City Clerk APPROVED AS TO FORM: W4DBIW Les E. Devaney, City Att ney CERTIFICATION: I, Kathy Hollywood, City Clerk of the City of Encinitas, California, do hereby certify under penalty of perjury that the foregoing Resolution was duly adopted at a regular meeting of the City Council on the 231 day of June, 2021 by the following vote: AYES: Blakespear, Hinze, Kranz, Lyndes, Mosca NOES: None ABSENT: None ABSTAIN: None Kathy Hol ywood, ity Clerk 188 RESOLUTION 2021-72 EXHIBn A City of Encinitas Salary Schedule for Fiscal Year 2021-22 Effective July 1, 2021 Revised and Approved by City Council on June 23, 2021 2% Increase Effective July 1. 2021 Grade Classification Title STEP HOURLY BI-WEEKLY MONTHLY ANNUAL it Arts Assistant 1 18.3276 1 466 3 177 38 121 Program Assistant 1 2 19. 2441 1,540 3,336 40,028 Program Assistant I - Confidential 3 20. 2061 1 616 3 502 42 029 4 21.2166 1,697 3,678 44131 5 22.2772 1,782 3,861 46,337 6 23.3913 1,871 4 054 48 654 13 Finance Technician 1 1 22.4559 1 796 3 892 46 708 Finance Technician I - Confidential 2 23.5787 1,886 4,087 49 044 Geographic Information Systems Technician 1 3 24.7575 1,981 4,291 51,496 Heavy Equipment Mechanic 1 4 25.9953 2080 4 506 54 070 Human Resources Technician 1 5 27.2952 2184 4,731 56,774 Information Technology Technician 1 6 28.6599 2,293 4,968 59,613 Program Assistant 11 Program Assistant 11- Confidential Utility & Maintenance Technician 1 21 Finance Technician 11 1 23.3577 1 869 4 049 48 584 Finance Technician 11- Confidential 2 24.5256 1,962 4,251 51 013 Human Resources Technician II 3 25.7516 2 O60 4 464 53 563 Pro ram Assistant 111 4 27.0395 2163 4,687 56 242 Program Assistant III - Confidential 5 28.3915 2,271 4,921 59,054 Utility & Maintenance Technician II 6 29.8109 2,385 5167 62.007 7 31.3015 2 504 5 426 65107 22 Department Administrative Support Coordinator 1 25.3236 2,026 4 389 52 673 Facilities Specialist 2 26.5898 2127 4 609 55,307 Finance Technician III 3 27.9193 2,234 4,839 58,072 Finance Technician III - Confidential 4 29.3153 2,345 5,081 60,976 Geographic Information Systems Technician 11 5 30.7809 2,462 5,336 64 024 Heavy Equipment Mechanic 11 6 32,3201 2,586 5,602 67 226 Information Technology Technician 11 7 33.9360 2,715 5,882 70 587 Planner I program Coordinator Utilltv & Maintenance Technician III 23 Accountant 1 1 27.2890 2 183 4 730 56 761 Code Enforcement Officer 1 2 28.6634 2-,2-9-2- 4 967 59 599 Engineering Specialist 1 3 30.0861 2 407 5 215 62 579 Heavy Equipment Mechanic 111 4 31.5906 2,527 5,476 65,709 Payroll Specialist 5 33.1700 2 654 5,749 68 994 Planner 11 6 34.8284 2,786 6,037 72,443 Recreation Supervisor 1 7 36.5698 2,926 6,339 76,065 Stormwater Environmental Specialist Utility & Maintenance Technician IV Pag* 1 We 189 RESOLUTION 2021-72 EXHIBIT A Grade Classification Title STEP HOURLY 61-WEEKLY MONTHLY ANNUAL 24 Accountant II 1 29.7503 2 380 5157 61 881 Code Enforcement Officer 11 2 31.2379 2,499 5,415 64,975 Deputy ity Clerk 3 32.7997 2 624 5-,6-8-5- 6-8-,2-2-3- Deputy Fire Marshal 1 4 34.4399 2,755 5,970 71 635 EngineeringS ecialist II 5 36.1620 2 893 6 268 75 217 Executive Assistant 6 37.9699 3,038 6,581 78,977 Finance Analyst 1 7 39.8683 3,189 6,910 82 926 Geo ra hic Information Systems Analyst I Human Resources Analyst I Information Technology Analyst I Management Analyst I Parks & Beach Supervisor I Planner III Recreation Supervisor II Risk/Safetv Analyst I Stormwater Environmental Specialist 11 25 Accountant III 1 32.7019 2 616 5 668 68 020 Code Enforcement Officer III 2 34.3370 2,747 5 952 71 421 Deputy Fire Marshal 11 3 36.0539 2,884 6,249 74,992 Engineering Specialist III 4 37.8566 3 029 6 562 78 742 Facilities Su ervisor 5 39.7492 3,180 6 890 82,678 Finance Analyst II 6 41.7369 3 339 7 234 86 813 Fleet Maintenance Supervisor 7 43.8237 3,506 7,596 91,153 Human Resources Analyst 11 Management Analyst II Parks & Beach Supervisor II Risk/Safetv Analyst II Special Events & Projects Supervisor Stormwater Environmental Specialist III Utility & Maintenance Field Supervisor 41 Assistant Center Manager 1 33.4885 2,679 5,805 69,656 Code Enforcement Supervisor 2 35.1631 2 813 6 095 73 139 Geographic Information Systems Analyst 11 3 36.9210 2 954 6 400 76 796 Information Technology Analyst II 4 38.7672 3,101 6 720 80 636 Planner IV 5 40.7057 3 256 7 056 84-,6-6-8- Utility & Maintenance Supervisor 1 6 42.7409 3,419 7,408 88,901 7 44.8779 3 590 7 779 93 346 8 47.1219 3.770 8.168 98,014 42 Finance Analyst III 1 35.3607 2,829 6129 73,550 Geo ra hic Information Systems Analyst 111 2 37.1288 2,970 6,436 77,228 Human Resources Analyst III 3 38.9851 3 119 6 757 81 089 Information Technology Analyst III 4 40.9345 3,275 7,095 85,144 Management Analyst 111 5 42.9811 3 438 7 450 89 401 Risk & Safety Analyst 111 6 45.1303 3,610 7,823 93,871 Senior Deputy Fire Marshal 7 47.3868 3 791 8.214 98 564 Utility & Maintenance Supervisor II 8 49.7561 3 980 8,624 103.493 Pp 206 190 RESOLUTION 2021.72 EXHIBIT A Grade Classification Title STEP HOURLY 81-WEEKLY MONTHLY ANNUAL 43 Arts Pro ram Administrator 1 37.2327 2 979 6-,4--5-4 77 444 Center Manager 2 39.09" 3128 6,776 81 316 Finance Manager 1 3 41.0491 3 284 7,116 85,382 Information Technology Project Manager 4 43.1016 3 448 7,471 89,651 Program Administrator 5 45.2565 3,621 7 844 94134 Senior Management Analyst 6 47. 5195 3 802 8 237 98 841 7 49.8952 3,992 8,649 103,782 8 52.3902 4191 9,081 108,972 44 Engineer 1 1 39.5769 3 166 6-,8-6-0- 82 320 Environmental Project Manager 2 41.5558 3,324 7,203 86,436 Information Technology Supervisor 3 43.6335 3,0911 7 563 90 758 Senior Planner 1 4 4S.8152 3,665 7,941 95,296 Senior Planner I - Mobility Coordinator 5 48.1059 3,1148 8,338 100,060 6 50.5113 4.041 8.755 105,063 7 53.0367 4,243 9193 110,316 8 55.6887 4,455 9 653 115 833 45 Engineer II 1 42.3880 3 391 7 347 88 167 Park Operations Manager 2 44.5074 3,561 7,715 92,575 Recreation Services Manager 3 46.7327 3,739 8 100 97,204 Senior Planner 11 4 49.0695 3 926 8 505 102-1 065 Superintendent 5 51.5229 4122 8,931 107168 6 54.0991 4,328 9,377 112.526 7 56.8042 4 644 9,846 118.153 8 59.6443 4 772 10,338 124,060 61 Finance Manager II 1 42.6023 3 408 7 384 88 613 2 44.7323 3,579 7,754 93 043 3 46.9690 3 758 8 141 97 696 4 49.3176 3,945 8.548 102,581 5 51.7835 4143 8,976 107 710 6 54.3724 4,350 9 425 113,095 7 57.0913 4-,5-6-79 896 118 750 8 59.9458 4,796 10,391 124.687 9 62.9432 5,035 10 910 130 922 62 Housing Services Manager 1 44.3849 3 551 7 693 92,321 Principal Planner 2 46.6042 3,728 8,078 96,937 Sustainabili Manager 3 48.93" 3 915 8 482 101 784 4 51.3813 4111 8.906 106,873 5 53.9502 4 316 9 351 112,217 6 56.6478 4.532 9,819 117,827 7 59.4802Aik 123 719 8 62.4542129,905 9 65.5769136,400 Page 3 c! 191 RESOLUTION 2021-72 EXHIBIT A Grade Classification Title STEP HOURLY BI-WEEKLY MONTHLY ANNUAL 63 Senior Engineer 1 46.1673 3,693 8,002 96,028 2 48.4758 3 878 8-,4-0-2- 100 830 3 50.8996 4,072 8,823 105 871 4 53.5686 4 285 9 285 111 423 5 56.1168 4,489 9,727 116,723 6 58.9227 4 714 10 213 122 559 7 61.8686 4,949 10,724 128,687 8 64.9623 5197 11260 135121 9 68.2103 5,457 11,823 141,877 64 City Traffic Engineer 1 48.4003 3,872 8 389 100,673 Department Manager I / Chief Information Officer 1 2 50.8203 4 066 8 809 105 706 Principal Engineer 3 53.3614 4,269 9,249 110,992 Planning Manager 4 56.0297 4 482 9 712 116 542 5 58.8311 4,706 10197 122 369 6 61.7726 4 942 10 707 128 487 7 64.8610 5189 11 243 134,911 8 68.1042 5,448 11,805 141,657 9 71.5094 5.721 12,395 148,740 65 Assistant Director of Public Works/Assistant General Manager 1 53.6314 4,291 9,296 111 553 Assistant Finance Director 2 56.3130 4 505 9,761 117131 City Engineer 3 59.1287 4,730 10 249 122 988 Department Manager II / Chief Information Officer II 4 62.0851 4,967 110 761 129,137 5 65.1894 5 215 11,299 135 594 6 68.4486 5 476 11 864 142.373 7 71.8712 5,750 12,458 149,492 8 75.4647 6 037 13 081 156 967 9 79. 2381 6,339 13,735 164,815 10 83. 2001 6.656 14,421 173,056 89 Department Directors 1 63.1293 5050 10,942 131,309 Administrative Services 2 66.2857 5 303 11 490 137 874 CityClerk & Legislative Services 3 69.5999 5 568 12 064 144 768 Development Services 4 73.0798 5 846 12,667 152,006 Finance & CityTreasurer 5 76.7340 6139 13 301 159607 Human Resources &Workers' Compensation 6 80.5706 6 446 13,966 167,587 Infrastructure & Sustainabilf 7 84.5992 6,768 14,664 175,966 Parks Recreation & Cultural Arts 8 88. 8291 7106 15,397 184,765 Public Works 9 93.2706 7,462 16 167 194 003 10 97.9340 7 835 16 975 203 703 87 Assistant CityManager 1 65.4884 5 239 11 351 136,216 Actin CityManager 2 68.7628 5,501 11 919 143,027 3 72.2010 5 776 12 515 150178 4 75.8110 6,065 13141 157 687 5 79.6016 6,368 13,798 165 571 6 83.5815 6 687 14 487 173 850 7 87.7608 7,021 15,212 182,542 8 92.1487 7 372 15 972 191.669 9 96.7563 7 741 16 771 201 253 10 101.5940 8,128 17 610 211 33 Pps4&6 192 RESOLUTION 2021.72 EXHO)n A Grade Classification Title STEP HOURLY BI-WEEKLY MONTHLY ANNUAL S85 Marine Safety Sergeant 1 28.8786 2.310 5,006 60,068 2 30.3226 2 426 5 256 63 071 3 31.8386 2,547 5,519 66 224 4 33.4305 2 674 5 795 69 535 5 35.1023 2,808 6,084 73,013 6 36.8573 2 949 6,389 76 663 7 38.7000 3,096 6,708 80,496 S86 Marine Safety Lieutenant 1 31.4835 2,519 5 457 65 486 2 33.0578 2,645 5 730 68,760 3 34.7107 2,777 6 017 72198 4 36.4461 2 916 6 317 75 808 5 38.2686 3,061 6,633 79,599 6 40.1849 3 215 6 965 83 585 7 42.1911 3,375 7,313 87 75B S87 Marine Safety Captain 1 41.8827 3,361 7,260 87116 2 43.9770 3 518 7 623 91 472 3 46.1759 3,694 8 004 96 046 4 48.4845 3,879 8 404 100 848 5 50.9086 4,073 8,824 105 890 6 53.4642 4 276 9 265 111 185 7 56.1268 4,490 9,729 116,744 8 58.9334 4,715 10,215 122,581 S88 Fire Marshal 1 45.9801 3 678 7 970 95,639 2 48.2788 3 862 8 368 100 420 3 50.6929 4 055 8,787 105 441 4 53.2276 4 258 9 226 110 713 5 55.8890 4 471 9,687 116,249 6 58.6835 4 695 10 172 122 062 7 61.6177 4 929 10,680 128 165 8 64.6983 5176 11 214 134.572 9 67.9333 6,435 11,775 141,301 STEP HOURLY SEMI- MONTHLY MONTHLY ANNUAL S98 Fire Battalion Chief 1 34.4667 4182 8,364 100,364 56 hours a week 2 36. 1901 4 391 B 782 105 383 3 37.9996 4,610 9,221 110,652 4 39.8995 4,841 9 682 1161 B4 5 1 41.8946 1 5,083 10166 121,994 6*43.9891 5 337 10 674 128093 7 5 604 11 208 134 498 5 884 11 769 141222 9 6179 12,357 148,284 193 RESOLUTION 2021-72 EXHIBIT A STEP HOURLY SEMI- MONTHLY MONTHLY ANNUAL S99 Administrative Fire Battalion Chief 1 53.0773 4 600 9 200 110 405 40 hours a week 2 55.7312 4,830 9,660 115,925 3 58.5178 5 072 10143 121 722 4 61.4438 5,325 10,651 127 808 5 64.5159 5 592 11 183 134 198 6 67.7417 5.871 11.742 140,908 7 71.1287 6165 12 329 147,953 8 74.6853 6,473 12,946 155 351 9 78,4195 6 797 13 593 16-3-1 119 S96 Deputy Fire Chief 1 60.3020 5 226 10 453 125 433 2 63.3172 5,488 10,975 131,705 3 66.4830 5 762 11 524 138 2-9-0- 4 69.8070 6,050 12100 145,204 5 73.2975 6,353 12,705 152, 465 6 76.9624 6 670 13,341 160.088 7 80.8105 7,004 14,008 168,092 8 84.8508 7 354 14,708 176 496 9 89.0936 7 722 16,443 185,322 S97 Department Director 1 65.3747 5 666 11,332 135 985 Fire Chief 2 68.6436 5,949 11,899 142, 784 3 72.0754 6.247 12,494 149.922 4 75.6794 6,559 13 118 157 419 5 79.4633 6 887 13 774 165 290 6 83.4364 7,231 14,463 173,554 7 87.6082 7 593 15 186 182 232 8 91.9887 7,973 15,945 191,344 9 96.5883 8 371 16 743 200 911 10 101.4176 8,790 17,580 210 957 Effective Se tamber 9, 2020 Grade Classification Title STEP HOURLY BI-WEEKLY MONTHLY ANNUAL 85 CityManager 1 120.1924 2.615 20,833 250,000 Effective December 11 2018 86 City Council Member 1 9.9213 794 1 720 20 636 88 Mayor 1 10. 4981 640 1,820 21 836 Pips 6 do 194 Y � � l IC i4 1 k� R� f