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2023-06-21 Item 08D FY 2022-23 Third Quarter Operating Budget Status Report & Proposed Budget AmendmentsAGENDA REPORT City Council MEETING DATE: June 21, 2023 PREPARED BY: Kelly Sanderson, Finance Manager Annemarie Clisby, Finance Analyst DEPT. DIRECTOR: Teresa S. McBroome DEPARTMENT: Finance CITY MANAGER: Pamela Antil SUBJECT: Fiscal Year 2022-23 Third Quarter Operating Budget Status Report and Proposed Budget Amendments RECOMMENDED ACTION: Staff recommends that City Council takes the following actions: 1.Receive and file the Fiscal Year 2022-23 Third Quarter Operating Budget Status Report; and 2.Adopt Resolution No. 2023-76, titled “A Resolution of the City Council of the City of Encinitas Amending the Fiscal Year 2022-23 Adopted Budget” (Attachment 1). ENVIRONMENTAL CONSIDERATIONS: The action being considered by the City Council is exempt from the California Environmental Quality Act (CEQA) because it is not a “project” under Section 15378(b)(5) of CEQA Guidelines. The action involves an organizational or administrative activity of government that will not result in the direct or indirect physical change in the environment. This item is not related to the Climate Action Plan. STRATEGIC PLAN: This item falls within the Fiscal Stewardship & Effective City Services focus area of the Strategic Plan by using resources in a prudent and efficient manner consistent with City goals. FISCAL CONSIDERATIONS: The purpose of this report is to provide an update on the current fiscal year operating budget and submit recommendations for additional budget amendments. 2023-06-21 Item #08D Page 1 of 27   After nine months of activity, Fiscal Year (FY) 2022-23 revenues are expected to exceed estimates by year-end, and budgeted expenditures are anticipated to be less than budgeted. The proposed third quarter budget adjustments for all funds will:  Increase estimated revenue by $3.31 million;  Increase budgeted expenditures by $0.21 million; and  Increase budgeted interfund transfers for a $20.8 million favorable impact to operating funds and $0.84 million reduction in capital funds. The proposed budget adjustments for the General Fund will:  Increase estimated revenue by $2.71 million;  Increase budgeted expenditures by $0.09 million; and  Adjust interfund transfers for a net $20.47 million favorable impact to fund balance, primarily related to $20.0 million in IBank loan proceeds along with $0.55 million in project returns from CIP funds. The General Fund Projected Budgetary Fund Balance (Attachment 2) summarizes the audited General Fund balance as of July 1, 2022, policy-directed reserves, and current year Council- approved appropriations. If City Council approves the proposed third quarter adjustments, the unassigned General Fund balance available for Council appropriation is projected to be $1.0 million as of June 30, 2023. BACKGROUND: The City of Encinitas fiscal year starts July 1 and ends June 30. On June 15, 2022, the City Council adopted Resolution 2022-66, approving the FY 2022-23 Operating Budget and the Capital Improvement Program with appropriations. A budget appropriation provides legal authorization from the governing body to expend public funds for a specific purpose. The budget also contains financial, operational, and capital plans developed and approved for implementation as part of the budget process. Budget projections are used to estimate available fund balance because actual balances are not finalized until financial audit is completed each fall. On January 25, 2023, the City Council received the Report on the Financial Results for FY 2021-22. The General Fund ending fund balance totaled $29,328,060 as of June 30, 2022. After deducting fund balances classified as non-spendable, restricted, and committed to budget stabilization and contingency reserves, $10,452,438 in unassigned fund balance was available for City Council appropriation at the beginning of FY 2022-23. (For additional details, see the Annual Comprehensive Financial Report for Year Ended June 30, 2022, Note 11 – Fund Balance and Net Position Classifications). Throughout the year, staff updates the Projected Budgetary Fund Balance to monitor the unassigned General Fund balance that can be appropriated. Amendments to the budget may be brought to the City Council for consideration throughout the fiscal year. Offcycle amendments are proposed when agenda items require an additional appropriation related to awarding a contract or purchase. Quarterly amendments are submitted along with updated revenue and expenditure forecast. This helps ensure that adequate funding sources are identified prior to recommending additional appropriations. Regular budget monitoring is a best practice that helps organizations enforce accountability related to spending. Quarterly Budget Status Reports comparing budget to actuals, as well as 2023-06-21 Item #08D Page 2 of 27   past results, are used to evaluate overall financial performance. This process helps identify trends that could impact future operations and demonstrates transparency by sharing findings. On February 15, 2023, the City Council adopted mid-year operating budget amendments that decreased the General Fund unassigned fund balance by $0.44 million. While the Finance Department reviews all funds, quarterly status reports typically focus on the General Fund—which is the City’s largest and most discretionary funding source for operations, debt service and capital improvements, via both direct expenditures and transfers to other City funds. ANALYSIS: General Fund revenues are expected to exceed estimates by year-end, and budgeted expenditures are anticipated to be less than budgeted. The General Fund Summary of Revenue, Expenditures, and Transfers (Attachment 3 – Schedule C #F4) shows budget versus actual activity for the quarter ended March 31, 2023. General Fund actual revenues are $63.3 million, or 68 percent of estimated revenue. Historical trends show actual revenues for the prior three years ranging between 62 and 67 percent of budget at the end of March. The slight increase is primarily due to increases in transient occupancy tax along with higher than anticipated building inspection and plan check activity related to several large Housing Element sites. General Fund actual expenditures are $51.9 million, or 60 percent of budgeted appropriations. Historical trends show actual expenditures for the prior three years ranging between 65% and 66% of budget at the end of March. The slight decrease is primarily due to the timing of payment for the Sheriff’s contract invoices. General Fund Revenue Third quarter revenue results reflect known seasonality and timing issues observed by the City in prior years. Additional context for specific categories is provided below. 2023-06-21 Item #08D Page 3 of 27   Property Tax. Third quarter actuals total $36.7 million, or 63 percent of estimated revenue. Timing of receipts reflects prior year trends where most tax revenue is received in the third and fourth quarters of the fiscal year following the December and April property tax payment deadlines. Also, two payments distributing taxes in lieu of vehicle license fees typically occur in January and May.     Third quarter revenue also reflects statewide and regional trends of homes selling at increased assessed values in calendar year 2021. That period saw unprecedented sales price increases along with a higher number of sales, due in part to low lending rates and pent-up demand after the 2020 COVID-19 lockdown. Calendar year 2022 interest rate hikes and slower home sales will impact FY 2023-24 property tax receipts, not the current fiscal year. Sales Tax. Third quarter actuals total $10.5 million, or 65 percent of estimated revenue. Historically, revenue is higher in the second half of the fiscal year due to relatively larger receipts from sales during the holiday season. While inflation is a general concern, post- pandemic spending on restaurants, travel, and lodging has remained strong due to pent up demand. A cannabis business tax measure was passed by voters in November 2022. Revenue has not yet been budgeted or received in FY 2022-23, as the retail program is still being established. Transient Occupancy Tax. Third quarter actuals total $3.5 million or 101 percent of estimated revenue. This is largely due to the rebound in tourism after pandemic restrictions were lifted. Increased enforcement on short term vacation rentals resulted in more permitted sites, along with one-time payments of delinquent taxes and related penalties. Franchise Fees. Third quarter actuals total $1.5 million or 50 percent of estimated revenue. Most franchise fee revenue is received in the second half of the fiscal year. Other Revenue. Other non-tax revenue categories total $10.7 million, or 86 percent of the estimated total revenue. This reflects known seasonality and timing issues, such as:  Licenses and permits increases reflect enhanced enforcement of unpermitted short-term rentals.  Intergovernmental revenue from the Cooperative Agreement for Fire Management Services with the Cities of Del Mar and Solana Beach is typically received in the second half of the fiscal year.  Charges for services can vary based on changes in activity or fee amounts. Development Services variances are typically related to fee increases or surges in development activity. FY 2022-23 increases are related to building inspections and plan checks completed on several large Housing Element Sites. Outdoor recreation program registrations increase between Memorial Day and Labor Day.  Fines and penalties revenue reflects increased parking penalties related to citywide enforcement. This is a result of Ordinance 2022-05 passed in April of 2022 which allows the City to utilize a private enforcement company in addition to the Sheriff and City staff. Most of the City’s revenue is received in the second half of the year, so staff typically adjusts revenue at third quarter to align with actuals. One exception is pass-through revenue that carries a variable cost based on actual activity—like the portion of building fees paid to Esgil. Net $0 revenue and expenditure budget adjustments can be needed earlier in the year to pay contracted vendors for revenue-generating services performed. 2023-06-21 Item #08D Page 4 of 27   General Fund Expenditures Third quarter expenditure results reflect known seasonality and timing issues observed by the City in prior years. Additional context for specific categories is provided below. Personnel. Third quarter actuals total $31.7 million or 72 percent of budgeted expenditures. The percentage of personnel expenditures is typically slightly higher in the first and second quarters than other quarters due to retiree health and Other Post-Employment Benefits payments that are made entirely as a one-time payment in the first quarter, in addition to a lump sum payment made to CalPERS to reduce the City’s unfunded pension liability. Additionally, firefighter overtime is generally higher in the fall and winter due to strike team deployments to wildfires throughout California (which is reimbursable). Contracts & Services. Third quarter actuals total $18.8 million or 48 percent of budgeted expenditures. This is largely due to the timing of the Sheriff’s department invoicing. For example, third quarter actuals only reflect services through January. Materials & Supplies. Third quarter actuals total $1.1 million or 64 percent of budgeted expenditures. Citywide expenditures on materials and supplies are typically lower during the first six months of the fiscal year. General Fund Transfers Transfers involve moving budgeted appropriations between funds, including the capital project funds. Third quarter actual transfers-out total $37.3 million or 93 percent of budget. This is primarily attributable to transfers out to the Capital Improvement Project funds that are recorded in the same period as the July budget appropriation. FY 2022-23 included a one-time $20 million capital transfer for the I-Bank loan for the Leucadia Streetscape project, which will be offset by a proposed $20 million other transfer-in for the loan proceeds as the loan closed during FY 2022-23. Proposed Budget Amendments (Attachment 1) Detailed explanations for proposed budget amendments are included in Exhibit A of the Budget Resolution. Exhibit B summarizes how proposed operating adjustments, interfund transfers, and project close-outs impact fund balance. 2023-06-21 Item #08D Page 5 of 27   Transfers-out of Capital Improvement Funds (401 and 402) reflect project close-outs which return unspent budget to the original funding sources. Unassigned fund balance estimates presented during the FY 2023-24 Budget Workshops and Introduction assumed that these projects would be closed at third quarter to free up funding. If adopted on June 21, 2023, the Proposed FY 2023-24 Capital Budget will appropriate $0.55 million of third quarter General Fund returns to different projects in the new fiscal year. Staff is also requesting ratification for two net $0 administrative adjustments that increase revenue and expenditures in equal amounts or transfer budget between divisions. Policy requires Council approval for these changes. Due to timing issues, administrative adjustments occasionally need to be entered prior to the budget status report so staff can remit variable costs related to increased activity or meet year-end deadlines. A summary of Capital Fund Activity through March 31, 2023 is provided in Attachment 4 for informational purposes. ATTACHMENTS: 1. Resolution No. 2023-76 titled “A Resolution of the City Council of the City of Encinitas Amending the Fiscal Year 2022-23 Adopted Budget” 2. General Fund Projected Budgetary Fund Balance on June 30, 2023 3. General Fund Summary of Revenue, Expenditures, and Transfers (Schedule C #F4) for the Quarter Ended March 31, 2023 4. Capital Fund Activity for the Quarter Ended March 31, 2023 2023-06-21 Item #08D Page 6 of 27 ATTACHMENT 1 RESOLUTION NO. 2023-76 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ENCINITAS AMENDING THE FISCAL YEAR 2022-23 ADOPTED BUDGET WHEREAS, on June 15, 2022, the City Council of the City of Encinitas adopted Resolution Number 2022-66 adopting the budget for Fiscal Year 2022-23; WHEREAS, changes in anticipated revenues and/or expenditures of the City of Encinitas necessitates amendments to the appropriations for Fiscal Year 2022-23; WHEREAS, budgeted expenditures do not exceed anticipated revenue and available fund balance; WHEREAS, the City Council has reviewed the proposed Fiscal Year 2022-23 budget amendments; and NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Encinitas that the budget amendments for Fiscal Year 2022-23 as contained in Exhibit A to this resolution are hereby adopted. PASSED, APPROVED AND ADOPTED, this 21st day of June 2023, by the City Council of the City of Encinitas, State of California. _________________________________ Tony Kranz, Mayor ATTEST: ________________________________ Kathy Hollywood, City Clerk APPROVED AS TO FORM: _____________________________ Tarquin Preziosi, City Attorney 2023-06-21 Item #08D Page 7 of 27 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 21st day of June 2023 by the following vote: AYES: NOES: ABSENT: ABSTAIN: ____________________________ Kathy Hollywood, City Clerk 2023-06-21 Item #08D Page 8 of 27 Resolution 2023‐76 Exhibit A Proposed Third Quarter Budget Amendments Revenue Expenditures Type Line Description Additional Description Project Org Object Increase Decrease Increase Decrease 3Q23  Amendments 1 Property Tax adj to actual Analysis of four prior years shows that actuals  typically are over 2.3% or $1M greater than  Original appropriation. 10100000 311.1 1,000,000      2 Sales Tax adj to HDL 0504 Increase from $16.2M to match forecast. HDL  estimate updated 1/11/23 is $17,639,375. 10100000 313.1 1,450,000      3 Short Term adj to 0510 100% Increase short‐term rental TOT to match March  31 reporting period receipts received through  May 10. 10100000 314.2 600,000         4 Short Term adj to 0510 20%(blank)10100000 314.3 100,000         5 Staff Vacancy 10152700 411.3 115,000         6 F250 Vehicle Tr Sol Bch BC The 2019 Ford F250 previously used in Solana  Beach was available for purchase for the new  position and added to the Cooperative  Agreement in 2023. Supported by Letter  Agreement executed by both cities 2/27/23. 62271670 475 73,786            7 (blank)(blank)10190999 498.1 73,786            8 (blank)(blank)62200000 398.1 73,786            9 Organics rev reclass101:214 Updating budget to reflect new practice of  recording organics franchise directly to Fund 214,  instead of receiving in General Fund and  transferring. 10100000 316.6 500,000         10 (blank)(blank)21471621 316.6 500,000         11 Property Tax fees to County Property tax admin fees to County increase when  revenue increases. 10190901 435.1 55,000            12 Short Term adj to 0510 20% Coastal Zone fund's portion of increased Short‐ Term Rental TOT. 21200000 314.1 100,000         13 Fire turnouts incr cost & qty May 2022 agreement was extended for another  year with a significant increase in the cost per  item.  10162511 465 30,000            14 WC17A 101:402 CAP Restores budget moved off project at 2Q23.WC17A 40295101 590 50,000            15 (blank)(blank)10190999 498.2 50,000            16 (blank)(blank)40200000 398.2 50,000            17 IBank Loan proceeds 301:401 10100000 398.3 20,000,000    18 CF23B Remediation Costs CalCard expenditures.CF23B 40395101 582 10,000            19 Lighting repairs new contract Reflects increased cost of new repair contract  signed in August, after FY23 budget was adopted. 29571630 432.2 20,000            20 VM404 Fire Chief hybrid Council authorized replacement purchase of  VM338 on 2023‐04‐26. Quote was incorrect as is  was gas‐powered, cost increase reflects hybrid. 62271670 475 17,000            23 Encina energy, chem,  biosolids Increasing global volatility is putting significant  upward pressure on the cost of providing  wastewater services. Staff is requesting an  increase in the FY23 Operating Budget to manage  projected operating budget shortfalls driven  predominantly by commodity cost increases in  energy, chemicals, and biosolids. Resolution 2023‐ 03 approved by EWA board on 5/24/2023. 52171661 435.2 50,000            24 Adj Non‐Dept operating exp 10190901 411.3 17,500            25 (blank)10190901 432.1 152,600         26 (blank)10190901 462 8,000              27 Corr SEJPA managed services 10120330 339 7,960              28 (blank)Increased costs for network administration,  hosted data center infrastructure, cybersecurity,  and business systems disaster recovery. 10120330 431.1 20,000            29 (blank)(blank)10120330 434.2 20,360            30 (blank)(blank)10120330 468.5 5,000              31 CalPERS estimate FY23 Accounting estimate based on prior returns and  prorated contributions. 60120340 421.5 2,497              32 (blank)(blank)61171660 421.5 1,721              2023-06-21 Item #08D Page 9 of 27 Resolution 2023‐76 Exhibit A Proposed Third Quarter Budget Amendments Revenue Expenditures Type Line Description Additional Description Project Org Object Increase Decrease Increase Decrease 3Q23 33 (blank) (blank)61171661 421.5 25,108            34 (blank) (blank)62171670 421.5 24,705            35 OPEB estimate FY23 Adding accounting estimate to 3Q23 to facilitate  Fund Balance Analysis performed during Budget  Adoption. 60120340 428.5 3,724              36 (blank)(blank)61171660 428.5 511                 37 (blank)(blank)61171661 428.5 6,130              38 (blank)(blank)62171670 428.5 3,724              Project  Returns 1 CP14B 401:101 CLOSE &  RETURN BEACON'S BEACH ACCESS (Legacy Project) CP14B 40195101 592 206,462         2 (blank)40190999 498.2 206,462         3 (blank)10100000 398.2 206,462         4 CS19F 401:101 CLOSE &  RETURN N HWY 101 NCTD TEMP PARKING IMPROV CS19F 40195101 590 5,326              5 (blank)40190999 498.2 5,326              6 (blank)10100000 398.2 5,326              7 CS20D 402:101 RETURN MACKINNON ADA SIDEWALK PROJECT. Reso 2022‐ 06 Notice of Completion CS20D 40295101 590 105,415         8 (blank)40290999 498.2 105,415         9 (blank)10100000 398.2 105,415         13 CP21B 401:101 CLOSE &  RETURN N. VULCAN AVE TEMP PARKING. Per Resolution  2021‐80 08/31/2021 NOC recorded; 09/22/2021  Improvements accepted; and 08/31/2022  Performance Bond can be released. CS21B 40195101 590 1,100              14 (blank)40190999 498.2 1,100              15 (blank)10100000 398.2 1,100              16 (blank)CS21B 40195239 590 121,241         17 (blank)40190999 498.2 121,241         18 (blank)23900000 398.2 121,241         19 WC15A 401:101 CLOSE &  RETURN RAIL CORRIDOR VISION WC15A 40195101 592 84,860            20 (blank)40190999 498.2 84,860            21 (blank)(blank)10100000 398.2 84,860            22 WC15A 401:203 CLOSE &  RETURN RAIL CORRIDOR VISION WC15A 40195203 592 175                 23 (blank)(blank)40190999 498.2 175                 24 (blank)20300000 398.2 175                 25 CS17E 402:101 RETURN HWY101 PEDESTRIAN CROSSINGS is returning  unspent budget. Waiting on HSIP grant  reimbursement from Caltrans; will close when  received. CS17E 40295101 590 66,736            26 (blank)40290999 498.2 66,736            27 (blank)10100000 398.2 66,736            28 CS17E 402:223 RETURN HWY101 PEDESTRIAN CROSSINGS returning  unspent budget. Waiting on HSIP grant  reimbursement from Caltrans; will close when  received. CS17E 40295223 590 1,627              29 (blank)40290999 498.2 1,627              30 (blank)22300000 398.2 1,627              31 WC19B 401:101 CLOSE &  RETURN ARTISTIC ELEMENTS I‐5 UNDERCROSSING WC19B 40195101 592 1,424              32 (blank)BEACON'S BEACH ACCESS 40190999 498.2 1,424              33 (blank)(blank)10100000 398.2 1,424              34 WC18F 402:101 CLOSE &  RETURN WC18F ADA/Section 504 Update Self Evaluation  & Transition Work Project can be closed as  activities are included in specific CIP and repair  projects. WC18F 40295101 590 75,000            35 (blank)40290999 498.2 75,000            36 (blank)10100000 398.2 75,000            37 WC20B 402:101 CLOSE &  RETURN WC20B Electric Vehicle Charging Station WC20B 40295101 590 63  38 (blank)40290999 498.2 63  39 (blank)10100000 398.2 63  2023-06-21 Item #08D Page 10 of 27 Resolution 2023‐76 Exhibit A Proposed Third Quarter Budget Amendments Revenue Expenditures Type Line Description Additional Description Project Org Object Increase Decrease Increase Decrease Project  Returns 40 CP22A 401:101 RETURN BEACON'S BEACH PARKING LOT return budget to  CLIMATE ACTION PLAN MEASURES. CP22A 40195101 590 50,000            41 (blank) (blank)40190999 498.2 50,000            42 CP22A 401:101 RETURN (blank)10100000 398.2 50,000            43 CS02G 233:401 CORR FY24  REQST TRAFFIC SIGNAL MODIFICATIONS reduce project  appropriation to match actual revenue received. CS02G 40195233 590 50,000            44 (blank)23390999 498.2 50,000            45 (blank)40100000 398.2 50,000            46 CS12E 401:233 CLOSE AND  RETURN ENCCP MITIGATION/SANTA FE @ SCRIPPS CS12E 40195233 590 38,000            47 (blank)40190999 498.2 38,000            48 (blank)23300000 398.2 38,000            49 CS02F 401:233 RETURN TRAFFIC SAFETY AND CALMING CS02F 40195233 590 0.16                50 (blank)40190999 498.2 0.16                51 (blank)20300000 398.2 0.16                52 CS13C 401:233 CLOSE &  RETURN ECP OFF SITE IMPROVEMENTS (MIT)CS13C 40195233 590 186,124         53 (blank)40190999 498.2 186,124         54 (blank)23300000 398.2 186,124         Ratify 110192 1 Q3 PLAN CHECK/ INSPECTION  FEES (blank)10151440 432.1 250,000         2 (blank)(blank)10151440 343.1 250,000         Ratify 90672 1 TR DS:FIRE CUBICLE CONFIG  Q3 (blank)10151440 431.1 18,410            2 (blank)(blank)10162512 468.1 18,410            2023-06-21 Item #08D Page 11 of 27 Resolution 2023‐76 Exhibit B Impact on Fund Balance In $ thousands Proposed Budget Amendments Net Fund Revenue Expense Impact 101‐GENERAL FUND 2,708      (87) 2,621  212‐COASTAL ZONE MANAGEMENT 100         100          214‐SOLID WASTE RECYCLING & HHW 500         500          295‐ENCINITAS LLD (20) (20)  521‐ESD OPERATIONS (50) (50)  601‐SELF INSURANCE (6) (6)  611‐WASTEWATER SUPPORT 20            20             621‐FLEET MAINTENANCE 21            21             622‐VEHICLE REPLACEMENT (91) (91)  Total 3,308      (213) 3,095  Interfund Transfers Transfers Transfers Net Fund In Out Impact 101‐GENERAL FUND 20,596   (124) 20,473  203‐STATE CAPITAL GRANTS 0              0               223‐FEDERAL CAPITAL GRANT 2              2               233‐TRAFFIC MITIGATION FEES 224         (50) 174  239‐FLOOD CONTROL MITIGATION FEES 121         121          401‐CAPITAL IMPROVEMENTS 50            (695) (645)  402‐CAPITAL IMPROVEMENTS 50            (249) (199)  622‐VEHICLE REPLACEMENT 74            74             Total 21,117   (1,117)    20,000    Operating Funds 21,017   (174) 20,844  Capital Funds 100         (944) (844)  Total 21,117   (1,117)    20,000    Project Close‐Out Transfers Transfers Net Fund In Out Impact 101‐GENERAL FUND 596         (50) 546  203‐STATE CAPITAL GRANTS 0              0               223‐FEDERAL CAPITAL GRANT 2              2               233‐TRAFFIC MITIGATION FEES 224         (50) 174  239‐FLOOD CONTROL MITIGATION FEES 121         121          401‐CAPITAL IMPROVEMENTS 50            (695) (645)  402‐CAPITAL IMPROVEMENTS 50            (249) (199)  Total 1,044      (1,044)    (0)  2023-06-21 Item #08D Page 12 of 27 Projected Budgetary Fund Balance Updated 6/12/2023 General Fund ACFR Actual Beginning Fund Balance, 7/1/2022 29,328,060$      Less Committed Budget Stabilization/Contingency Reserve 1,846,609          Committed Operating Reserve 16,558,431        Restricted FSA Forfeitures 182,172              Nonspendable Reserve 288,410              Unassigned Fund Balance, 7/1/2022 10,452,438        City Council Action Date Title Resolution Fund 101 2022‐06‐15 Adoption of FY 2022‐23 Operating & CIP Budget 2022‐066 (5,261,683) 2022‐06‐22 CS23A Carlsbad MOU Reimbursement 2022‐069 0 2022‐06‐29 Encina Wastewater Authority FY23 Operating & Capital Budgets 2022‐085 2022‐08‐10 Fleet Purchases 2022‐088 2022‐08‐24 CD23A N Coast Hwy 101 Drainage Improvements ‐ Design 2022‐077 (356,171) CS22A Pavement Rehabilitation Overlay and Slurry Seal Project 2022‐056 CS23A OMWD Cost Collaboration Manchester Avenue 2022‐046 0 WF22A Station 3 Security Gate Grant 2022‐034 2022‐09‐14 Continuing Appropriations from FY 2021‐22 2022‐075 (849,855) 2022‐10‐12 CP22B El Portal Public Art Mosaic transfer from CP22B El Portal 2022‐098 2022‐10‐19 Citywide Landscape Services Agreement 2022‐074 (8,500) CS02G Award HSIP Traffic Signal Improvement Project Contract 2022‐104 2022‐10‐26 CS20G Construction budget transfer from CS18E 2022‐105 2022‐11‐09 CS22C S 101 Cycletrack Construction and CM&I 2022‐110 (502,006) 2022‐12‐14 VM 237 Fire Ops Utility Vehicle Replacement Cost Increase 2022‐122 2022‐12‐21 WB16C USACE Project Construction and CM&I 2022‐123 2023‐01‐18 State Specified Grants AB179  ‐ CA Dept Parks Rec OGALS 2023‐008 2023‐01‐25 Unfunded Liability Payment 2023‐005 (500,000) 2023‐02‐15 Midyear Budget Amendments 2023‐013 (440,400) WC23B Safety and Mobility Study ‐ Housing Element Sites 2023‐014 (150,000) 2023‐02‐22 CD05E Storm Drain Repairs 2023‐018 (350,000) 2023‐03‐22 Battalion Chief Settlement 2023‐028 (205,000) 2023‐04‐12 CF23B Emergency Mold Remediation and Repairs to Fire Sta 6 2023‐033 CX23A Emergency Repairs ‐ Winter Storm Sinkholes 2023‐026 (1,500,000) Emergency Fire Engine Purchase VM215 2023‐029 Emergency Repairs ‐ Winter Storm Sinkholes 2023‐026 2023‐04‐26 CS04D Leucadia Streetscape Segment A North 2023‐044 (181,735) Fire iPad Mounting and Installation 2023‐038 0 Two Pierce Enforcer Triple Combination Pumper Fire Engines 2023‐034 VM280 Insurance Claim 2023‐034 VM280 Insurance Deductible 2023‐034 VM290 Fire Chief 2023 Ford Explorer Hybrid 4WD 2023‐034 ATTACHMENT 2 2023-06-21 Item #08D Page 13 of 27 Projected Budgetary Fund Balance Updated 6/12/2023 General Fund ACFR Actual Beginning Fund Balance, 7/1/2022 29,328,060$      Less Committed Budget Stabilization/Contingency Reserve 1,846,609          Committed Operating Reserve 16,558,431        Restricted FSA Forfeitures 182,172              Nonspendable Reserve 288,410              Unassigned Fund Balance, 7/1/2022 10,452,438        City Council Action Date Title Resolution Fund 101 2023‐05‐17 CS04D Windsor Dr Emergency Repair 2023‐060 (75,000) CS23B Wales Drive/Crest Drive Connection 2023‐055 (100,000) 2023‐05‐24 WC23D HCD PLHA Grant HAP Implement 2023‐045 2023‐06‐14 CS22B Citywide Leading Ped Intervals ‐ Design Conting 2023‐056 CS23F San Elijo Bridge Rehab ‐ Federal Award and Match 2023‐062 (150,000) CX23A Emergency Repairs ‐ Winter Storm ‐ Lake Drive Shoring & Fil 2023‐069 (1,000,000) CX23B Stonesteps Beach Access Emergency Repairs 2023‐032 (250,000) 2023‐06‐21 (Request) 3Q23 Adj Expenditures 2023‐076 (87,260) (Request) 3Q23 Adj Revenue 2023‐076 2,707,960 (Request) 3Q23 CIP Project Returns 2023‐076 546,385 (Request) 3Q23 Ratify Net $0 Adjustments 2023‐076 0 (Request) 3Q23 Transfers 2023‐076 (123,786) (Request) C11 HSIP Pedestrian Crossing ‐ Grant Acceptance 2023‐036 (60,980) (Request) Project Returns ‐ to appropriate in FY24 CIP 2023‐047 (546,385) Total Impact (9,444,416) Projected Unassigned Fund Balance, 6/30/2023 1,008,022 Note: This list includes all budget resolutions approved during fiscal year. Blank rows =  action impacts other funds. Zeroes = similar increases and decreases result in a $0 net impact. (Request) = appropriations to be requested on this date, but have not been approved. 2023-06-21 Item #08D Page 14 of 27 General Fund Summary of Revenue, Expenditures, and Transfers Schedule C #F4, updated 6/12/23 For 9 months ending March 31, 2023 Original Revised Jul_Mar Jul_Mar Proposed Budget Budget Actuals Over (Under)%Amend FY 2022‐23 FY 2022‐23 FY 2022‐23 Rev Budget Used 3Q23 REVENUES BY SOURCE TAX REVENUE 1 Property Tax 58,110,000     58,110,000     36,656,866     (21,453,134)       63%1,000,000      2 Documentary Transfer Tax 600,000           600,000           417,111           (182,889)             70% 3 Sales Tax 16,190,000     16,190,000     10,516,484     (5,673,516)         65%1,450,000      4 Transient Occupancy Tax 3,420,056       3,420,056        3,453,020       32,964                101%500,000         Short Term Reclass 5 Franchise Fees 2,891,977       2,891,977        1,451,416       (1,440,561)         50%(500,000)       Solid Waste reclass 6 Excise Tax ‐ ‐ ‐ ‐ #DIV/0!Cannabis in FY24 7 Penalties & Interest ‐ Delinq Taxes 2,040               2,040                48,611             46,571                2383%STVR enforcement 8 Total Tax Revenue 81,214,073     81,214,073     52,543,508     (28,670,565)       65%2,450,000      OTHER REVENUE 9 Licenses and Permits 236,000           236,000           290,141           54,141                123% 10 Intergovernmental Revenue 713,726           903,834           585,552           (318,282)             65%7,960             Managed Services 11 Charges for Services 8,249,850       8,999,850        7,645,368       (1,354,482)         85%250,000         Ratify Net $0 12 Fines and Penalties 210,253           310,253           397,585           87,332                128%STVR & Parking 13 Use of Money and Property 1,094,777       1,094,777        1,181,905       87,128                108% 14 Other Revenue 611,793           871,949           623,672           (248,277)             72% 15 Total Other Revenue 11,116,399     12,416,663     10,724,224     (1,692,439)         86%257,960          16 REVENUE TOTAL 92,330,472     93,630,736     63,267,732     (30,363,004)       68%2,707,960      EXPENDITURES BY FUNCTION GENERAL GOVERNMENT 17 300 City Council ‐ Administration 521,443           585,499           311,786           (273,713)             53% 18 302 City Attorney 985,000           985,000           403,945           (581,055)             41% 19 310 City Manager ‐ Administration 1,399,355       1,443,009        665,296           (777,713)             46% 20 312 CM Economic Development 123,500           123,500           67,500             (56,000)               55% 21 314 CM Environmental (re‐org DS) 251,358           266,529           150,827           (115,702)             57% 22 320 CM Human Resources 1,116,400       1,173,518        716,444           (457,074)             61% 23 330 CM Information Technology 3,594,012       3,647,392        2,357,865       (1,289,527)         65%45,360           Managed Services 24 350 City Clerk ‐ Administration 515,876           537,228           335,484           (201,744)             62% 25 351 City Clerk ‐ Elections 203,500           203,500           80,931             (122,570)             40% 26 360 Finance ‐ Administration 2,693,365       2,800,125        1,729,692       (1,070,433)         62% 27 Total General Government 11,403,809     11,765,300     6,819,767       (4,945,533)         58%45,360            DEVELOPMENT SERVICES 28 400 Director (re‐org Eng)375,782           397,134           256,320           (140,814)             65% 29 405 Administration 514,762           523,623           355,124           (168,499)             68% 30 410 Land Development 3,887,877       4,051,933        2,339,875       (1,712,058)         58% 31 415 Regulatory Permits 169,609           708,759           628,771           (79,988)               89% 32 420 Applicant Deposits 3,000               3,000                ‐ (3,000)                 0% 33 430 Advanced Planning & Housing 1,197,911       1,248,319        646,995           (601,324)             52% 34 440 Building & Code Enforce 2,564,714       3,296,304        2,446,935       (849,369)             74%231,590         Ratify Net $0 35 450 Parking Citations 98,500             198,500           123,753           (74,747)               62% 36 Total Development Services 8,812,155       10,427,572     6,797,773       (3,629,799)         65%231,590          1 of 3 ATTACHMENT 3 2023-06-21 Item #08D Page 15 of 27 General Fund Summary of Revenue, Expenditures, and Transfers Schedule C #F4, updated 6/12/23 For 9 months ending March 31, 2023 Original Revised Jul_Mar Jul_Mar Proposed Budget Budget Actuals Over (Under)%Amend FY 2022‐23 FY 2022‐23 FY 2022‐23 Rev Budget Used 3Q23 ENGINEERING 37 700 City CIP Engineering 1,744,529       1,887,233        807,533           (1,079,700)         43%(115,000)       Personnel 38 710 Traffic Engineering 1,041,299       1,051,975        539,005           (512,970)             51% 39 730 Eng Inspections (re‐org DS) 1,360,823       1,360,823        813,006           (547,817)             60% 40 Total Engineering 4,146,651       4,300,031        2,159,544       (2,140,487)         50%(115,000)        PUBLIC SAFETY 41 500 Law Enforcement 17,681,754     17,681,754     6,158,322       (11,523,432)       35%Services thru Jan 42 510 Fire Administration 639,832           655,846           429,551           (226,295)             65% 43 511 Fire Operations 15,831,256     16,134,932     12,610,938     (3,523,994)         78%30,000           Fire turnouts 44 512 Loss Prevention 721,845           750,931           428,523           (322,408)             57%18,410           Ratify Net $0 45 513 Disaster Prep 193,362           198,700           164,971           (33,729)               83% 46 514 Marine Safety 1,662,401       1,673,077        1,121,267       (551,810)             67% 47 515 Junior Lifeguards 325,880           325,880           204,621           (121,259)             63% 48 Total Public Safety 37,056,330     37,421,120     21,118,193     (16,302,927)       56%48,410            PUBLIC WORKS 49 600 Administration 588,880           618,672           363,499           (255,173)             59% 50 620 Environmental 1,500               1,500                ‐ (1,500)                 0% 51 630 Street Maintenance 3,434,365       3,518,779        2,091,368       (1,427,411)         59% 52 640 Facility Maint Civic Center 489,872           533,872           336,441           (197,431)             63% 53 641 Facility Maint Fire Stations 343,640           376,640           199,500           (177,140)             53% 54 642 Facility Maint Yard 222,862           237,862           151,885           (85,977)               64% 55 643 Facility Maint Library 406,429           450,429           232,887           (217,542)             52% 56 644 Facility Maint Comm Ctr Park 420,162           420,162           244,463           (175,699)             58% 57 650 Stormwater Maintenance 694,165           694,699           516,137           (178,562)             74% 58 651 Stormwater Flood 100,295           100,829           51,117             (49,712)               51% 59 652 Stormwater Program 815,364           826,040           523,557           (302,483)             63% 60 Total Public Works 7,517,534       7,779,484        4,710,853       (3,068,631)         61%‐                   PARKS RECREATION & CULTURAL ARTS 61 800 Administration 1,412,777       1,469,360        966,669           (502,691)             66% 62 810 Park Maintenance 3,129,753       3,180,429        1,729,945       (1,450,484)         54% 63 820 Beach Maintenance 744,147           754,147           443,611           (310,536)             59% 64 821 Surf Permits 30,000             30,000             25,286             (4,714)                 84% 65 830 Trail Maintenance 405,204           405,204           144,488           (260,716)             36% 66 840 Recreation Programs 497,556           512,763           347,683           (165,080)             68% 67 850 Community Center 929,655           951,007           624,792           (326,215)             66% 68 856 Comm Ctr Programs 282,468           265,441           129,612           (135,828)             49% 69 857 Comm Ctr Facility Rentals 104,214           104,214           88,842             (15,372)               85% 70 861 Senior Ctr Programs 249,491           212,749           85,199             (127,550)             40% 71 876 Facility Programs & Events 594,018           594,018           426,978           (167,040)             72% 72 877 Facility Rentals 78,827             78,827             46,434             (32,393)               59% 73 879 Concession & Vending ‐ ‐ ‐ ‐ #DIV/0! 74 881 Cultural Arts 350,434           425,829           235,351           (190,478)             55% 75 Total Parks Rec & Cultural Arts 8,808,544       8,983,987        5,294,890       (3,689,097)         59%‐  2 of 3 2023-06-21 Item #08D Page 16 of 27 General Fund Summary of Revenue, Expenditures, and Transfers Schedule C #F4, updated 6/12/23 For 9 months ending March 31, 2023 Original Revised Jul_Mar Jul_Mar Proposed Budget Budget Actuals Over (Under)%Amend FY 2022‐23 FY 2022‐23 FY 2022‐23 Rev Budget Used 3Q23 NON‐DEPARTMENTAL 76 900 Central Purchases 95,298             95,298             56,933             (38,365)               60% 77 901 Shared Expenses 4,951,831       5,124,269        4,910,484       (213,785)             96%(123,100)       Adj & Prop Tax Fees 78 Total Non‐Departmental 5,047,129       5,219,567        4,967,417       (252,150)             95%(123,100)        79 EXPENDITURES TOTAL 82,792,152     85,897,061     51,868,439     (34,028,622)       60%87,260            80 EXCESS REV OVER EXP TOTAL 9,538,320       7,733,675        11,399,293     3,665,618          147%2,620,700      TRANSFERS TRANSFERS IN/SOURCES 81 Transfers In ‐ Operating 1,176,166       1,176,166        882,124           (294,042)             75% 82 Transfers In ‐ Capital 2,258,038       2,380,698        872,660           (1,508,038)         37%596,386         Close Projects 83 Transfers In ‐ Other ‐ ‐ 20,000,000     20,000,000        #DIV/0!20,000,000   IBank Loan Proceeds 84 Transfers In ‐ Debt Service ‐ ‐ ‐ ‐ #DIV/0! 85 Total Transfers In 3,434,204       3,556,864        21,754,785     18,197,920        612%20,596,386    #DIV/0! TRANSFERS OUT #DIV/0! 86 Transfers Out ‐ Operating 5,966,133       5,840,494        4,748,840       (1,091,654)         81%73,786           F250 Deputy Chief 87 Transfers Out ‐ Capital 6,938,304       28,452,515     28,452,515     ‐ 100%50,000           WC17A CAP 88 Transfers Out ‐ Other ‐ ‐ ‐ ‐ #DIV/0! 89 Transfers Out ‐ Debt Service 5,329,770       5,621,145        4,100,267       (1,520,878)         73% 90 Total Transfers Out 18,234,207     39,914,154     37,301,621     (2,612,532)         93%123,786          #DIV/0! 91 NET TRANSFERS (14,800,003)    (36,357,289)    (15,546,837)    20,810,453        43%20,472,600    92 Net Increase (Decr) to Fund Balance (5,261,683)      (28,623,614)    (4,147,543)      24,476,071        23,093,300    Adj for 1x $20M I‐Bank Loan received in Fund 301 20,000,000      Adjusted Incr (Decr) to Fund Balance (5,261,683)      (8,623,614)      (4,147,543)      4,476,071          23,093,300    Alternate Analysis Original Revised YTD $ Over Budget Budget Actuals (Under)% EXPENDITURES BY TYPE FY 2022‐23 FY 2022‐23 FY 2022‐23 Budget Used 93 Personnel 42,780,750     44,222,589     31,722,454     (12,500,135)       72%(132,500)        94 Contracts & Services 37,867,047     39,285,944     18,754,153     (20,531,791)       48%192,760          95 Materials & Supplies 1,553,042       1,657,436        1,063,363       (594,073)             64%27,000            96 Internal Cost Allocation 428,187           557,966           321,140           (236,826)             58% 97 Capital Outlay 36,100             46,100             7,329               (38,771)               16% 98 Debt/Finance 127,026           127,026           ‐ (127,026)             0% 99 TOTAL EXPENDITURES 82,792,152     85,897,061     51,868,439     (34,028,622)       60%87,260            3 of 3 2023-06-21 Item #08D Page 17 of 27 Capital Fund 401Project Activity as of March 31, 2023Project Number Funding SourceProject DescriptionPrevious AppropriationCurrent FY AppropriationOff‐Cycle AmendmentsFiscal YTD ExpensesTransfers& ReturnsPrior Year Expenses Total Expended Project Budget Available BudgetCD05E 101 GENERAL FUNDStorm Drain Repair2,817,662           250,000.00        350,000.00        132,456.26‐ 2,215,077.902,347,534.16 3,417,662.00     1,070,127.37CD05E 101 GENERAL FUNDStorm Drain Repair 13,549                ‐ 0.00‐ 13,549.1713,549.17 13,549.00           0.00CD05E 239 FLOOD CONTROL FUNDStorm Drain Repair554,790              ‐ 0.00‐ 537,844.19537,844.19 554,790.00         16,945.81CD05E Total3,386,001           250,000.00        350,000.00        132,456.26‐ 2,766,471.26 2,898,927.52 3,986,001.00     1,087,073.18CD07C 101 GENERAL FUND(401)Manchester Ave @ MiraCosta Drainage Improvements0.00‐ 0.000.00‐ 0.00CD07C 229 RESTRICTED FUND(401)Manchester Ave @ MiraCosta Drainage Improvements56,902                ‐ 0.00‐ 0.000.00 56,902.00           56,902.00CD07C Total56,902                ‐ ‐ 0.00‐ 0.000.00 56,902.00           56,902.00CD17B 239 FLOOD CONTROL FUND5 Yr Habitat‐Biological & Monitoring174,474              ‐ 6,995.00‐ 131,064.00138,059.00 174,474.00         36,414.72CD17B Total174,474              ‐ ‐ 6,995.00‐ 131,064.00138,059.00 174,474.00        36,414.72CD19A 203 STATE CAPITAL GRANT FUNDWatershed LID Retrofit20,135                ‐ 0.00‐ 20,135.0020,135.00 20,135.00           0.00CD19A Total20,135                ‐ ‐ 0.00‐ 20,135.00 20,135.00 20,135.00           0.00CD22A 101 GENERAL FUNDLa Costa Stormwater Basin Rehab‐ 600,000.00        0.00‐ 0.000.00 600,000.00         600,000.00CD22A Total‐ 600,000.00        ‐ 0.00‐ 0.000.00 600,000.00        600,000.00CD23A 101 GENERAL FUNDN Hwy 101 Drainage Improvements‐ ‐ 356,171.00        218,420.00‐ 0.00 218,420.00 356,171.00         137,751.00CD23A Total‐ ‐ 356,171.00        218,420.00‐ 0.00218,420.00 356,171.00        137,751.00CD23B 203 STATE CAPITAL GRANT FUNDMoonlight Beach Stormwater Repairs‐ ‐ 1,500,000.00     0.00‐ 0.000.00 1,500,000.00     1,500,000.00CD23B Total‐ ‐ 1,500,000.00    0.00‐ 0.000.00 1,500,000.00     1,500,000.00CP00F 101 GENERAL FUNDRecreational Trails Development2,510,182           ‐ 145,319.10‐ 1,391,863.011,537,182.11 2,510,182.00     972,999.32CP00F 223 FEDERAL CAPITAL GRANT FUND Recreational Trails Development18,766                ‐ 0.00‐ 18,766.00 18,766.00 18,766.00           0.00CP00F 229 RESTRICTED FUNDRecreational Trails Development39,685                ‐ 0.00‐ 14,732.92 14,732.9239,685.00           24,952.08CP00F 236 RECREATIONAL TRAILS FUNDRecreational Trails Development105,315              ‐ 0.00‐ 10,979.7610,979.76 105,315.00         94,335.24CP00F Total2,673,948           ‐ ‐ 145,319.10‐ 1,436,341.69 1,581,660.79 2,673,948.00     1,092,286.64CP04G 101 GENERAL FUNDPark Improvement Projects1,065,412           224,589.00        106,996.00‐ 691,013.58798,009.58 1,290,001.00     635,534.35CP04G 101 GENERAL FUNDPark Improvement Projects1,379,623           ‐ 0.00‐ 1,236,080.391,236,080.39 1,379,623.00     0.00CP04G 229 RESTRICTED FUNDPark Improvement Projects60,000                ‐ 0.00‐ 60,000.00 60,000.00 60,000.00           0.00CP04G 232 PARK ACQUISITIONPark Improvement Projects221,000              ‐ 0.00‐ 221,000.00 221,000.00221,000.00         0.00CP04G Total2,726,035           224,589.00        ‐ 106,996.00‐ 2,208,093.97 2,315,089.97 2,950,624.00     635,534.35CP05A 232 PARK ACQUISITIONHabitat/Open Space Acquisition10,844                ‐ 0.00‐ 6,931.506,931.50 10,844.00           3,912.50CP05A 235 OPEN SPACE IMPACT FEESHabitat/Open Space Acquisition121,280              ‐ 0.00‐ 0.000.00 121,280.00         121,280.00CP05A Total132,124              ‐ ‐ 0.00‐ 6,931.50 6,931.50 132,124.00        125,192.50CP14A 229 RESTRICTED FUNDOlympus Park15,000                ‐ 0.00 (9,436.25)            5,563.75 5,563.75 5,563.75             0.00CP14A 231 PARK DEVELOPMENT FEES FUND Olympus Park1,749,192           ‐ 0.00‐ 1,749,192.00 1,749,192.001,749,192.00     (0.00)CP14A 232 PARK ACQUISITIONOlympus Park3,659,416           ‐ 0.00‐ 3,659,416.003,659,416.00 3,659,416.00     (0.00)CP14A 235 OPEN SPACE IMPACT FEESOlympus Park216,250              ‐ 4,505.52(4,849.29)            206,895.19 211,400.71 211,400.71         0.00CP14A Total5,639,858           ‐ ‐ 4,505.52 (14,285.54)         5,621,066.94 5,625,572.46 5,625,572.46     (0.00)CP14B 101 GENERAL FUNDBeacon's Beach Access 762,980              ‐ 0.00‐ 556,517.61556,517.61 762,980.00         206,462.39CP14B Total762,980              ‐ ‐ 0.00‐ 556,517.61 556,517.61 762,980.00        206,462.39CP16A 203 STATE CAPITAL GRANT FUNDCardiff Beach Living Shoreline Project (Dune Restoration)3,359,257           ‐ 0.00‐ 3,233,129.23 3,233,129.233,359,257.00     126,127.77CP16A 203 STATE CAPITAL GRANT FUNDCardiff Beach Living Shoreline Project (Dune Restoration)283,074              ‐ 0.00‐ 283,074.00283,074.00 283,074.00         0.00CP16A 212 COASTAL ZONE MANAGEMENT FUND Cardiff Beach Living Shoreline Project (Dune Restoration)31,895                ‐ 0.00‐ 31,895.4331,895.43 31,895.43           0.00CP16A Total3,674,226           ‐ ‐ 0.00‐ 3,548,098.66 3,548,098.66 3,674,226.43     126,127.77CP22A 101 GENERAL FUNDBeacon's Beach ParkingLot150,000              400,000.00        50,000.00          29,294.21‐ 38,862.3668,156.57 600,000.00         531,843.43CP22A 203 STATE CAPITAL GRANT FUNDBeacon's Beach ParkingLot‐ ‐ 0.00‐ 0.000.00‐ 0.00CP22A Total150,000              400,000.00        50,000.00          29,294.21‐ 38,862.36 68,156.57 600,000.00        531,843.43CP22B 101 GENERAL FUNDEl Portal Art 129,800              ‐ 28,750.0020,000.00           0.00 28,750.00 149,800.00         121,050.00CP22B Total129,800              ‐ 028,750.00 20,000.00           0.00 28,750.00 149,800.00        121,050.00CP22C 101 GENERAL FUNDBeacon's Coastal Bluff Restoration142,020              ‐ 21,907.49‐ 66,192.15 88,099.64 142,020.00         53,920.36CP22C 212 COASTAL ZONE MANAGEMENT FUND Beacon's Coastal Bluff Restoration8,100 ‐ 8,100.00‐ 0.00 8,100.008,100.00             0.00Page 1 of 5ATTACHMENT 42023-06-21Item #08DPage 18 of 27 Capital Fund 401Project Activity as of March 31, 2023Project Number Funding SourceProject DescriptionPrevious AppropriationCurrent FY AppropriationOff‐Cycle AmendmentsFiscal YTD ExpensesTransfers& ReturnsPrior Year Expenses Total Expended Project Budget Available BudgetCP22C 223 FEDERAL CAPITAL GRANT FUND Beacon's Coastal Bluff Restoration31,000                ‐ 0.00‐ 0.000.00 31,000.00           31,000.00CP22C Total181,120              ‐ ‐ 30,007.49‐ 66,192.15 96,199.64 181,120.00        84,920.36CP23A 101 GENERAL FUNDBeach Staircase Access Refurbishment‐ 392,400.00        0.00‐ 0.000.00 392,400.00         392,400.00CP23A Total‐ 392,400.00        ‐ 0.00‐ 0.000.00 392,400.00        392,400.00CP23B 203 STATE CAPITAL GRANT FUNDBeach Access Improvements‐ 200,000.00        0.00‐ 0.000.00 200,000.00         200,000.00CP23B Total‐ ‐ 200,000.00        0.00‐ 0.000.00200,000.00        200,000.00CP23C 203 STATE CAPITAL GRANT FUNDCardiff Sports Park LED Retrofit‐ 700,000.00        0.00‐ 0.000.00 700,000.00         700,000.00CP23C Total‐ ‐ 700,000.00        0.00‐ 0.000.00 700,000.00        700,000.00CP23D 203 STATE CAPITAL GRANT FUNDWiro & Orpheus Playground Replace‐ 600,000.00        0.00‐ 0.000.00 600,000.00         600,000.00CP23D Total‐ ‐ 600,000.00        0.00‐ 0.000.00 600,000.00        600,000.00CP23E 203 STATE CAPITAL GRANT FUNDOlivenhain Trail Enhancements‐ 150,000.00        0.00‐ 0.000.00150,000.00         150,000.00CP23E Total‐ ‐ 150,000.00        0.00‐ 0.000.00 150,000.00        150,000.00CP23G 203 STATE CAPITAL GRANT FUNDPortable Lifeguard Tower Replace‐ 300,000.00        0.00‐ 0.000.00 300,000.00         300,000.00CP23G Total‐ ‐ 300,000.00        0.00‐ 0.000.00 300,000.00        300,000.00CS01E 101 GENERAL FUNDSafe Rte 2 Schools Program (City)756,428              200,000.00        71,565.00‐ 261,816.44333,381.44 956,428.00         623,046.56CS01E 211 TRANSNET FUNDSafe Rte 2 Schools Program (City)1,169,129           ‐ 0.00‐ 1,169,128.73 1,169,128.731,169,129.44     0.00CS01E Total1,925,557           200,000.00        ‐ 71,565.00‐ 1,430,945.17 1,502,510.17 2,125,557.44     623,046.56CS02F 101 GENERAL FUNDTraffic Safety and Calming490,000              75,000.00          28,009.79 (32,758.00)          409,920.38 437,930.17 532,242.00         94,311.83CS02F 211 TRANSNET FUNDTraffic Safety and Calming126,165              ‐ 0.00‐ 126,164.73126,164.73 126,165.00         0.00CS02F 233 TRAFFIC MIT FUNDTraffic Safety and Calming85,404                ‐ 0.00‐ 85,403.8485,403.84 85,404.00           0.16CS02F Total701,569              75,000.00          ‐ 28,009.79 (32,758.00)         621,488.95 649,498.74 743,811.00        94,311.99CS02G 101 GENERAL FUND(401)Traffic Signal Modifications25,686                ‐ 0.00 32,758.00           25,686.33 25,686.33 58,444.33           32,758.00CS02G 211 TRANSNET FUNDTraffic Signal Modifications434,688              ‐ 0.00‐ 434,687.66434,687.66 434,688.00         0.00CS02G 223 FEDERAL CAPITAL GRANT FUND Traffic Signal Modifications581,300              ‐ 0.00‐ 93,772.5993,772.59 581,300.00         487,527.41CS02G 229 RESTRICTED FUND(229)Traffic Signal Modifications14,314                ‐ 0.00‐ 0.000.00 14,313.67           14,313.67CS02G 233 TRAFFIC MIT FUNDTraffic Signal Modifications225,000              50,000.00          3,852.60‐ 121,537.55125,390.15 275,000.00         149,609.85CS02G 234 RTCIP FEESTraffic Signal Modifications40,000                ‐ 0.00‐ 18,024.63 18,024.63 40,000.00           21,975.37CS02G Total1,320,988           50,000.00          ‐ 3,852.60 32,758.00           693,708.76 697,561.36 1,403,746.00     706,184.30CS04D 101 GENERAL FUNDNo. Coast Hwy 101 Streetscape8,736,624           ‐ 20,000,000.00   320,453.14(20,000,000.00)  7,627,801.36 7,948,254.50 8,736,624.00     788,369.50CS04D 203 STATE CAPITAL GRANT FUNDNo. Coast Hwy 101 Streetscape179,865              ‐ 0.00‐ 115,647.57115,647.57 179,865.00         64,217.43CS04D 211 TRANSNET FUNDNo. Coast Hwy 101 Streetscape7,479,996           ‐ 26,430.63‐ 7,382,441.107,408,871.73 7,479,996.00     71,123.99CS04D 234 RTCIP FEESNo. Coast Hwy 101 Streetscape376,000              ‐ 0.00‐ 376,000.00 376,000.00 376,000.00         0.00CS04D Total16,772,485         ‐ 20,000,000.00  346,883.77 (20,000,000.00)  15,501,890.03 15,848,773.80 16,772,485.00   923,710.92CS11C 101 GENERAL FUNDLa Costa Avenue Improvements187,500              ‐ 66,751.26‐ 114,672.64181,423.90 187,500.00         6,076.10CS11C 233 TRAFFIC MIT FUNDLa Costa Avenue Improvements987,500              (200,000.00)       0.00‐ 79,317.2979,317.29 787,500.00         708,182.71CS11C 234 RTCIP FEESLa Costa Avenue Improvements300,000              200,000.00        0.00‐ 0.000.00 500,000.00         500,000.00CS11C Total1,475,000           ‐ ‐ 66,751.26‐ 193,989.93 260,741.19 1,475,000.00     1,214,258.81CS12E 233 TRAFFIC MIT FUNDEnc Comm. Park Mitigation/Santa Fe @ Scripps38,000                ‐ 0.00‐ 0.000.00 38,000.00           38,000.00CS12E Total38,000                ‐ ‐ 0.00‐ 0.000.00 38,000.00           38,000.00CS13C 233 TRAFFIC MIT FUNDECP Offsite Improvements750,000              ‐ 0.00‐ 563,876.42563,876.42 750,000.00         186,123.58CS13C Total750,000              ‐ ‐ 0.00‐ 563,876.42 563,876.42 750,000.00        186,123.58CS16C 101 GENERAL FUNDADA Curb Ramp Project (Transition Plan Compliance)221,074              50,000.00          6,885.00‐ 102,555.09109,440.09 271,074.00         161,633.91CS16C 222 CDBG FUNDADA Curb Ramp Project (Transition Plan Compliance)40,000                ‐ 0.00‐ 40,000.00 40,000.0040,000.00           0.00CS16C Total261,074              50,000.00          ‐ 6,885.00‐ 142,555.09 149,440.09 311,074.00        161,633.91CS16E 101 GENERAL FUNDMontgomery Ave At‐Grade Pedestrian Rail Crossing1,946,865           ‐ 0.00‐ 1,942,899.371,942,899.37 1,946,865.00     3,965.63CS16E Total1,946,865           ‐ ‐ 0.00‐ 1,942,899.37 1,942,899.37 1,946,865.00     3,965.63CS16F 101 GENERAL FUNDEl Portal Ped/Bike Underpass Project7,495,456           ‐ 14,164.39(72,726.31)          7,408,565.30 7,422,729.69 7,422,729.69     0.00CS16F 223 FEDERAL CAPITAL GRANT FUND El Portal Ped/Bike Underpass Project889,000              ‐ 18,623.64‐ 838,947.22 857,570.86889,000.00         31,429.14CS16F 234 RTCIP FEESEl Portal Ped/Bike Underpass Project1,200,000           ‐ 0.00‐ 1,192,629.601,192,629.60 1,200,000.00     7,370.40Page 2 of 52023-06-21Item #08DPage 19 of 27 Capital Fund 401Project Activity as of March 31, 2023Project Number Funding SourceProject DescriptionPrevious AppropriationCurrent FY AppropriationOff‐Cycle AmendmentsFiscal YTD ExpensesTransfers& ReturnsPrior Year Expenses Total Expended Project Budget Available BudgetCS16F Total9,584,456            ‐ ‐ 32,788.03 (72,726.31)         9,440,142.12 9,472,930.15 9,511,729.69     38,799.54CS19B 101 GENERAL FUNDMorning Sun Drive Sidewalk2,497,615           ‐ 0.00‐ 2,497,615.102,497,615.10 2,497,615.10     0.00CS19B Total2,497,615           ‐ ‐ 0.00‐ 2,497,615.10 2,497,615.10 2,497,615.10     0.00CS19E 101 GENERAL FUNDSanta Fe Dr Corridor Improvements301,292              300,000.00        29,334.56‐ 311,953.94341,288.50 601,291.79         260,003.29CS19E 203 STATE CAPITAL GRANT FUNDSanta Fe Dr Corridor Improvements996,000              ‐ 0.00‐ 211,793.97211,793.97 996,000.00         784,206.03CS19E 222 CDBG FUNDSanta Fe Dr Corridor Improvements235,181              228,360.00        0.00‐ 0.000.00 463,541.00         463,541.00CS19E 223 FEDERAL CAPITAL GRANT FUND Santa Fe Dr Corridor Improvements692,640              ‐ 0.00‐ 99,000.0099,000.00 692,640.00         593,640.00CS19E 233 TRAFFIC MIT FUNDSanta Fe Dr Corridor Improvements2,188,210           350,000.00        206,709.06‐ 454,266.96660,976.02 2,538,210.40     1,877,234.38CS19E Total4,413,323           878,360.00        ‐ 236,043.62‐ 1,077,014.87 1,313,058.49 5,291,683.19     3,978,624.70CS19F 101 GENERAL FUNDN HWY 101 NCTD TEMP PARKING IMPROVEMENTS382,000              ‐ 0.00‐ 376,674.16376,674.16 382,000.00         5,325.84CS19F Total382,000              ‐ ‐ 0.00‐ 376,674.16 376,674.16 382,000.00        5,325.84CS21A 101 GENERAL FUNDFY2020‐21 Annual Street Overlay14,384                ‐ 0.00‐ 14,384.2114,384.21 14,384.21           0.00CS21A 201 HUTA (GAS TAX) FUNDFY2020‐21  Annual Street Overlay ‐ HUTA147,185              ‐ 0.00(147,184.53)       9,918.17 9,918.17‐ 0.00CS21A 201 HUTA (GAS TAX) FUNDFY2020‐21 Annual Street Overlay ‐ RMRA SB11,849,183           ‐ 0.00(467,395.10)       1,224,684.86 1,224,684.86 1,381,787.56     0.00CS21A 211 TRANSNET FUNDFY2020‐21 Annual Street Overlay1,380,051           ‐ 5,659.68 (9,395.37)            1,273,042.14 1,278,701.82 1,370,655.29     91,953.47CS21A Total3,390,802           ‐ ‐ 5,659.68 (623,975.00)       2,522,029.38 2,527,689.06 2,766,827.06     91,953.47CS21B 101 GENERAL FUNDN.Vulcan Ave. Temp Parking Phase II400,000              ‐ 0.00‐ 398,900.39398,900.39 400,000.00         1,099.61CS21B 239 FLOOD CONTROL FUNDN.Vulcan Ave. Temp Parking Phase II230,128              ‐ 0.00‐ 108,887.34108,887.34 230,128.00         121,240.66CS21B Total630,128              ‐ ‐ 0.00‐ 507,787.73 507,787.73 630,128.00        122,340.27CS22A 101 GENERAL FUNDFY2021‐22 Annual Street Overlay24,484                ‐ 195.00‐ 5,397.00 5,592.0024,484.00           18,892.00CS22A 201 HUTA (GAS TAX) FUNDFY2021‐22 Annual Street Overlay ‐ HUTA559,981              ‐ 559,981.00147,184.53         0.00 559,981.00 707,165.53         198,407.53CS22A 201 HUTA (GAS TAX) FUNDFY2021‐22 Annual Street Overlay ‐ RMRA SB11,290,161           ‐ 685,764.24467,395.10         872,862.99 1,558,627.23 1,757,556.10     147,705.87CS22A 211 TRANSNET FUNDFY2021‐22 Annual Street Overlay1,650,548           ‐ 348,997.189,395.37             1,051,322.11 1,400,319.29 1,659,943.37     259,624.08CS22A Total3,525,174           ‐ ‐ 1,594,937.42 623,975.00        1,929,582.10 3,524,519.52 4,149,149.00     624,629.48CS22B 203 STATE CAPITAL GRANT FUNDCitywide Leading Pedestrian Intervals1,234,500           ‐ 0.00‐ 0.000.00 1,234,500.00     1,234,500.00CS22B Total1,234,500           ‐ ‐ 0.00‐ 0.000.00 1,234,500.00     1,234,500.00CS22C 101 GENERAL FUNDHWY 101 Seperated Bike Lanes72,210                300,000.00        502,005.69        1,020.00 52,726.31           26,614.75 27,634.75 926,942.00         899,307.25CS22C 203 STATE CAPITAL GRANT FUNDHWY 101 Seperated Bike Lanes649,890              ‐ 0.00‐ 0.000.00 649,890.00         649,890.00CS22C Total722,100              300,000.00        502,005.69        1,020.00 52,726.31           26,614.75 27,634.75 1,576,832.00     1,549,197.25CS22D 101 GENERAL FUNDHighway 101 Walkway to Solana Beach132,770              ‐ 15,181.50‐ 15,426.78 30,608.28132,770.00         102,161.72CS22D 203 STATE CAPITAL GRANT FUNDHighway 101 Walkway to Solana Beach708,930              ‐ 26,203.50‐ 86,483.54112,687.04 708,930.00         596,242.96CS22D Total841,700              ‐ ‐ 41,385.00‐ 101,910.32 143,295.32 841,700.00        698,404.68CS22E 101 GENERAL FUNDSan Elijo Bridge Pavement Failure Repair475,000              ‐ 250,714.33‐ 17,115.66267,829.99 475,000.00         207,170.01CS22E Total475,000              ‐ ‐ 250,714.33‐ 17,115.66 267,829.99 475,000.00        207,170.01CS22F 101 GENERAL FUNDLeucadia Streetscape Seg B&C Mobil483,408              1,200,000.00     1,326,512.92‐ 21,165.54 1,347,678.461,683,407.81     335,729.35CS22F 211 TRANSNET FUNDLeucadia Streetscape Seg B&C Mobil224,452              ‐ 224,452.00‐ 0.00224,452.00 224,452.00         0.00CS22F Total707,860              1,200,000.00    ‐ 1,550,964.92‐ 21,165.54 1,572,130.46 1,907,859.81     335,729.35CS23A 101 GENERAL FUNDFY2022‐23 Annual Street Overlay84,138                250,000.00        106,034.00        4,129.75‐ 0.004,129.75 440,171.81         436,042.06CS23A 201 HUTA (GAS TAX) FUNDFY2022‐23Annual Street Overlay ‐ HUTA‐ ‐ 0.00‐ 0.000.00‐ 0.00CS23A 201 HUTA (GAS TAX) FUNDFY2022‐23 Annual Street Overlay ‐ RMRA SB1‐ 1,834,898.00     0.00‐ 0.000.00 1,834,898.00     1,834,898.00CS23A 211 TRANSNET FUNDFY2022‐23 Annual Street Overlay‐ 1,846,000.00     187,354.00‐ 0.00187,354.00 1,846,000.00     1,658,646.00CS23A Total84,138                3,930,898.00    106,034.00        191,483.75‐ 0.00191,483.75 4,121,069.81     3,929,586.06CS23B 101 GENERAL FUNDCitywide Rail Corridor Quiet Zone‐ 750,000.00        0.00‐ 0.000.00 750,000.00         750,000.00CS23B Total‐ 750,000.00        ‐ 0.00‐ 0.000.00 750,000.00        750,000.00CS23C 101 GENERAL FUNDRancho Santa Fe Rd. Improvements100,000.00        0.00‐ 0.000.00 100,000.00         100,000.00CS23C Total‐ 100,000.00        ‐ 0.00‐ 0.000.00 100,000.00        100,000.00CS23D 101 GENERAL FUNDLeu Streetscape Seg C West Side152,373.53 20,000,000.00   0.00 152,373.53 20,000,000.00   19,847,626.47CS23D Total‐ ‐ ‐ 152,373.53 20,000,000.00   0.00 152,373.53 20,000,000.00   19,847,626.47CX16F 101 GENERAL FUNDEmergency Repair ‐ Hwy 101 Monitoring81,526                ‐ 0.00(20,357.37)          61,168.63 61,168.63 61,168.63           0.00Page 3 of 52023-06-21Item #08DPage 20 of 27 Capital Fund 401Project Activity as of March 31, 2023Project Number Funding SourceProject DescriptionPrevious AppropriationCurrent FY AppropriationOff‐Cycle AmendmentsFiscal YTD ExpensesTransfers& ReturnsPrior Year Expenses Total Expended Project Budget Available BudgetCX16F 223 FEDERAL CAPITAL GRANT FUND Emergency Repair ‐ Hwy 101 Monitoring30,986                ‐ 0.00‐ 30,986.00 30,986.00 30,986.00           0.00CX16F Total112,512              ‐ ‐ 0.00(20,357.37)         92,154.63 92,154.63 92,154.63           0.00WB06A 101 GENERAL FUND(401)ACOE Shoreline Protection Study127,052              ‐ 0.00‐ 127,052.00127,052.00 127,052.00         0.00WB06A 203 STATE CAPITAL GRANT FUNDACOE Shoreline Protection Study652,000              5,000.00            0.00‐ 605,804.00605,804.00 657,000.00         51,196.00WB06A 212 COASTAL ZONE MANAGEMENT FUND ACOE Shoreline Protection Study279,948              ‐ 0.00‐ 177,162.77177,162.77 279,948.00         102,785.23WB06A 212 COASTAL ZONE MANAGEMENT FUND ACOE Shoreline Protection Study366,951              ‐ 0.00‐ 271,183.63271,183.63 366,951.00         95,767.42WB06A Total1,425,951           5,000.00            ‐ 0.00‐ 1,181,202.40 1,181,202.40 1,430,951.00     249,748.65WB08C 212 COASTAL ZONE MANAGEMENT FUND SCOUP1,255,962           100,000.00        41,155.38‐ 880,339.02921,494.40 1,355,962.00     434,467.63WB08C Total1,255,962           100,000.00        ‐ 41,155.38‐ 880,339.02 921,494.40 1,355,962.00     434,467.63WB11A 101 GENERAL FUNDTMDL Compliance Program852,001              ‐ 48,545.07‐ 784,782.73 833,327.80 852,001.00         18,672.97WB11A Total852,001              ‐ ‐ 48,545.07‐ 784,782.73 833,327.80 852,001.00        18,672.97WB16A 212 COASTAL ZONE MANAGEMENT FUND Beach Habitat Study261,900              40,000.00          15,959.31‐ 151,136.76 167,096.07 301,900.00         134,803.93WB16A Total261,900              40,000.00          ‐ 15,959.31‐ 151,136.76 167,096.07 301,900.00        134,803.93WB16B 101 GENERAL FUNDEnhancement of Native Habitats in San Elijo Lagoon Ecological Reserve 210,563              ‐ 0.00‐ 210,562.99210,562.99 210,563.00         0.01WB16B Total210,563              ‐ ‐ 0.00‐ 210,562.99 210,562.99 210,563.00        0.01WB16C 203 STATE CAPITAL GRANT FUNDCoastal Storm Damage Reduction Project860,000              160,000.00        2,146.65‐ 480,676.00 482,822.651,020,000.00     537,177.35WB16C 212 COASTAL ZONE MANAGEMENT FUND Coastal Storm Damage Reduction Project270,000              20,000.00          1,209,780.00     682,461.32‐ 25,082.87707,544.19 1,499,780.00     792,235.81WB16C Total1,130,000           180,000.00        1,209,780.00    684,607.97‐ 505,758.87 1,190,366.84 2,519,780.00     1,329,413.16WC01A 101 GENERAL FUNDGIS Basemap Updates and Enhancements799,600              40,000.00          785.62‐ 732,974.59733,760.21 839,600.00         105,839.62WC01A Total799,600              40,000.00          ‐ 785.62‐ 732,974.59 733,760.21 839,600.00        105,839.62WC08K 101 GENERAL FUNDOpen Space Mgmt Plan41,568                ‐ 0.00‐ 40,992.00 40,992.00 41,568.00           576.40WC08K 203 STATE CAPITAL GRANT FUNDOpen Space Mgmt Plan23,432                ‐ 0.00‐ 23,432.0023,432.00 23,432.00           0.00WC08K 223 FEDERAL CAPITAL GRANT FUND Open Space Mgmt Plan9,499 ‐ 0.00‐ 0.000.00 9,499.30             9,499.30WC08K Total74,499                ‐ ‐ 0.00‐ 64,424.00 64,424.00 74,499.30           10,075.70WC09D 101 GENERAL FUNDCitywide Flood and Channel Maintenance Permitting Program267,331              ‐ 22,163.00‐ 205,908.50228,071.50 267,331.00         39,259.78WC09D Total267,331              ‐ ‐ 22,163.00‐ 205,908.50 228,071.50 267,331.00        39,259.78WC10B 101 GENERAL FUNDFees and Other Studies199,060              ‐ 0.00 (46,215.00)          152,845.00 152,845.00 152,845.00         0.00WC10B Total199,060              ‐ ‐ 0.00(46,215.00)         152,845.00 152,845.00 152,845.00        0.00WC11A 101 GENERAL FUNDEncinitas Habitat Stewardship Program217,941              ‐ 0.00‐ 211,142.47211,142.47 217,941.00         6,798.53WC11A Total217,941              ‐ ‐ 0.00‐ 211,142.47 211,142.47 217,941.00        6,798.53WC12C 213 GOVERNMENTAL/EDUCATIONAL ACCESS FGovernmental/Educational Access Project‐Equipment Update 2,810,870           155,000.00        113,979.06‐ 1,410,787.30 1,524,766.36 2,965,870.17     1,441,103.28WC12C Total2,810,870           155,000.00        0 113,979.06‐ 1,410,787.30 1,524,766.36 2,965,870.17     1,441,103.28WC13B 203 STATE CAPITAL GRANT FUNDSafe Funding222,446              ‐ 0.00‐ 190,726.14190,726.14 222,446.00         31,719.55WC13B Total222,446              ‐ ‐ 0.00‐ 190,726.14 190,726.14 222,446.00        31,719.55WC14B 101 GENERAL FUNDHousing Element Update2,309,231           500,000.00        96.00‐ 2,178,775.162,178,871.16 2,809,230.53     630,359.37WC14B Total2,309,231           500,000.00        ‐ 96.00‐ 2,178,775.16 2,178,871.16 2,809,230.53     630,359.37WC15A 101 GENERAL FUNDRail Corridor Vision442,927              ‐ 0.00‐ 358,066.55 358,066.55442,927.00         84,860.45WC15A 203 STATE CAPITAL GRANT FUNDRail Corridor Vision175,000              ‐ 0.00‐ 174,824.98174,824.98 175,000.00         175.02WC15A Total617,927              ‐ ‐ 0.00‐ 532,891.53 532,891.53 617,927.00        85,035.47WC15E 101 GENERAL FUNDUpdate Inclusionary Ordinance179,290              ‐ 0.00‐ 179,289.50179,289.50 179,289.50         0.00WC15E Total179,290              ‐ ‐ 0.00‐ 179,289.50 179,289.50 179,289.50        0.00WC16A 101 GENERAL FUNDTyler Enterprise499,130              60,000.00          57,840.63‐ 366,333.44 424,174.07 559,129.77         134,955.50WC16A 101 GENERAL FUNDTyler Enterprise 34,089                ‐ 0.00‐ 34,089.16 34,089.1634,089.23           0.00WC16A 101 GENERAL FUNDTyler Enterprise34,089                ‐ 0.00‐ 34,089.1734,089.17 34,089.00           0.00WC16A 101 GENERAL FUNDTyler Enterprise17,045                ‐ 0.00‐ 17,045.0017,045.00 17,045.00           0.00WC16A 213 GOVERNMENTAL/EDUCATIONAL ACCESS FTyler Enterprise 88 ‐ 0.00‐ 87.5087.5087.50 0.00WC16A Total584,441              60,000.00          ‐ 57,840.63‐ 451,644.27 509,484.90 644,440.50        134,955.50WC16D 101 GENERAL FUNDCirculation Element of GP650,000              ‐ 60,300.53‐ 293,568.17353,868.70 650,000.00         296,131.30WC16D 233 TRAFFIC MIT FUNDCirculation Element of GP‐ ‐ 0.00‐ 0.000.00‐ 0.00Page 4 of 52023-06-21Item #08DPage 21 of 27 Capital Fund 401Project Activity as of March 31, 2023Project Number Funding SourceProject DescriptionPrevious AppropriationCurrent FY AppropriationOff‐Cycle AmendmentsFiscal YTD ExpensesTransfers& ReturnsPrior Year Expenses Total Expended Project Budget Available BudgetWC16D Total650,000               ‐ ‐ 60,300.53‐ 293,568.17 353,868.70 650,000.00        296,131.30WC19A 101 GENERAL FUNDEl Camino Real Streetscape Study250,000              ‐ 0.00‐ 0.000.00 250,000.00         250,000.00WC19A Total250,000              ‐ ‐ 0.00‐ 0.000.00 250,000.00        250,000.00WC19B 101 GENERAL FUNDArtisitic Elements ‐ I5 Undercrossing192,567              ‐ 77,500.00‐ 113,643.32191,143.32 192,567.00         1,423.68WC19B Total192,567              ‐ ‐ 77,500.00‐ 113,643.32 191,143.32 192,567.00        1,423.68WC20D 203 STATE CAPITAL GRANT FUNDHousing Update Implementation (SB2 Grant)310,000              ‐ 5,396.50‐ 283,682.50 289,079.00 310,000.00         20,921.00WC20D Total310,000              ‐ ‐ 5,396.50‐ 283,682.50 289,079.00 310,000.00        20,921.00WC21A 101 GENERAL FUNDModal Alternatives Program50,000                ‐ 10,483.96‐ 26,385.6636,869.62 50,000.00           13,130.38WC21A 203 STATE CAPITAL GRANT FUNDModal Alternatives Program200,000              ‐ 69,914.54‐ 115,021.19184,935.73 200,000.00         15,064.27WC21A Total250,000              ‐ ‐ 80,398.50‐ 141,406.85 221,805.35 250,000.00        28,194.65WC21B 101 GENERAL FUNDEl Camino Real Corridor Specific Plan315,000              ‐ 25,519.75‐ 120,794.70 146,314.45 315,000.00         168,685.55WC21B 203 STATE CAPITAL GRANT FUNDEl Camino Real Corridor Specific Plan 300,000               ‐ 25,517.00‐ 103,996.00 129,513.00 300,000.00         170,487.00WC21B Total615,000              ‐ ‐ 51,036.75‐ 224,790.70 275,827.45 615,000.00        339,172.55WC22A 101 GENERAL FUNDRail Safety at Grade Crossings294,446              ‐ 90,856.15‐ 10,122.96100,979.11 294,445.75         193,466.64WC22A Total294,446              ‐ ‐ 90,856.15‐ 10,122.96 100,979.11 294,445.75        193,466.64WC22B 101 GENERAL FUNDMunicipal Code Clean Up100,000              ‐ 0.00‐ 0.000.00 100,000.00         100,000.00WC22B Total100,000              ‐ ‐ 0.00‐ 0.000.00 100,000.00        100,000.00WC22C 101 GENERAL FUNDSixth Cycle Housing Element Implementation75,000                50,000.00          54,020.00‐ 41,480.00 95,500.00 125,000.00         29,500.00WC22C 203 STATE CAPITAL GRANT FUNDSixth Cycle Housing Element Implementation310,000              ‐ 182,604.00‐ 17,863.50200,467.50 310,000.00         109,532.50WC22C Total385,000              50,000.00          ‐ 236,624.00‐ 59,343.50 295,967.50 435,000.00        139,032.50WC23A 101 GENERAL FUNDNew Sports Courts Study for ECP‐ 30,000.00          0.00‐ 0.000.00 30,000.00           30,000.00WC23A Total‐ 30,000.00          ‐ 0.00‐ 0.000.00 30,000.00           30,000.00WC23B 101 GENERAL FUNDTraffic Study Infrastructure Improvements‐ 150,000.00        0.00‐ 0.000.00 150,000.00         150,000.00WC23B Total‐ ‐ 150,000.00        0.00‐ 0.000.00 150,000.00        150,000.00WD02A 203 STATE CAPITAL GRANT FUNDCottonwood Creek Runoff Plan41,575                ‐ 0.00‐ 41,575.1841,575.18 41,575.00           0.00WD02A Total41,575                ‐ ‐ 0.00‐ 41,575.18 41,575.18 41,575.00           0.00WD19E 101 GENERAL FUNDLeucadia Watershed Master Plan583,000              ‐ 11,200.00‐ 465,579.64476,779.64 583,000.00         106,220.36WD19E Total583,000              ‐ ‐ 11,200.00‐ 465,579.64 476,779.64 583,000.00        106,220.36WF10A 101 GENERAL FUNDGreen Building Incentive Program40,000                ‐ 2,000.00‐ 30,200.00 32,200.00 40,000.00           7,800.00WF10A 223 FEDERAL CAPITAL GRANT FUND Green Building Incentive Program4,000 ‐ 0.00‐ 4,000.004,000.00 4,000.00             0.00WF10A Total44,000                ‐ ‐ 2,000.00‐ 34,200.00 36,200.00 44,000.00           7,800.00WF15A 101 GENERAL FUNDPacific View Consultant Services100,000              ‐ 0.00‐ 70,538.1470,538.14 100,000.00         29,461.86WF15A Total100,000              ‐ ‐ 0.00‐ 70,538.14 70,538.14 100,000.00        29,461.86WF21B 101 GENERAL FUNDOlivenhain Evacuation Plan48,995                ‐ 0.00‐ 48,995.00 48,995.00 48,995.00           0.00WF21B Total48,995                ‐ ‐ 0.00‐ 48,995.0048,995.00 48,995.00           0.00Grand Total90,784,045         10,561,247.00  26,173,990.69  6,884,505.75 (80,857.91)         67,913,572.41 74,798,078.16 127,438,424.37 52,493,158.85Page 5 of 52023-06-21Item #08DPage 22 of 27 Capital Fund 402Project Activity as of March 31, 2023Project Number Funding SourceProject DescriptionPrevious AppropriationCurrent FY AppropriationOff‐Cycle AmendmentsFiscal YTD ExpensesTransfers& ReturnsPrior Year Expenses Total Expended Project BudgetAvailable BudgetCS17B 101 GENERAL FUNDBirmingham Drive ‐ Complete Streets972,41333,292.56‐ 694,974 728,266.09 972,413 244,146.91       CS17B 233 TRAFFIC MIT FUNDBirmingham Drive ‐ Complete Streets300,0000.00‐ 300,000 300,000.00 300,000‐ CS17B Total1,272,41300 33,292.56‐ 994,9741,028,266.09 1,272,413 244,146.91       CS17E 101 GENERAL FUNDHwy 101 Pedestrian Crossing104,5080.00‐ 37,772 37,772.26 104,508 66,735.74          CS17E 223 FEDERAL CAPITAL GRANT FUNDHwy 101 Pedestrian Crossing316,000164,219.72‐ 133,012 297,232.16 316,000 18,767.84          CS17E Total420,50800 164,219.72‐ 170,785 335,004.42 420,508 85,503.58         CS17G 295 ELLD FUNDStreet Light & Traffic Signal Replacements400,000 50,00037,555.83‐ 381,181 418,737.19 450,000 31,262.81          CS17G 297 Zone H FUNDStreet Light & Traffic Signal Replacements80,00029,384.13‐ 32,660 62,043.81 80,000 17,956.19          CS17G Total480,000 50,0000 66,939.96‐ 413,841 480,781.00 530,000 49,219.00         CS17H 223 FEDERAL CAPITAL GRANT FUNDStreetlight Conversion Project718,0000.00‐ 47,053 47,053.02 718,000 670,946.98       CS17H 295 ELLD FUNDStreetlight Conversion Project38,2500.00‐ 2,986 2,986.45 38,250 35,263.55          CS17H 297 Zone H FUNDStreetlight Conversion Project4,2500.00‐ 00.00 4,250 4,250.00            CS17H Total760,500000.00‐ 50,039 50,039.47 760,500 710,460.53       CS18B 101 GENERAL FUNDLeucadia Blvd Roundabout at Hygeia1,325,00019,671.64 (750,000.00)      196,499 216,170.56 575,000 358,829.44       CS18B 201 GAS TAX (HUTA) FUNDLeucadia Blvd Roundabout at Hygeia1,000,0000.00‐ 390,431 390,430.78 1,000,000 609,569.22       CS18B 233 TRAFFIC MIT FUNDLeucadia Blvd Roundabout at Hygeia1,046,2340.00‐ 00.00 1,046,234 1,046,234.00    CS18B Total3,371,23400 19,671.64 (750,000.00)      586,930 606,601.34 2,621,234 2,014,632.66    CS18D 101 GENERAL FUNDInstallation of Innovative Bike Lane Treatment160,000 25,0004,665.00‐ 133,411138,076.07 185,000 46,923.93          CS18D Total160,000 25,0000 4,665.00‐ 133,411 138,076.07 185,000 46,923.93         CS18E 101 GENERAL FUNDGeneral Mobility Improvements1,088,802 600,000171,505.24 (74,215.00)        755,487 926,991.89 1,614,587 687,595.11       CS18E 222 CDBG FUNDGeneral Mobility Improvements10,0000.00‐ 10,000 10,000.00 10,000‐ CS18E 233 TRAFFIC MIT FUNDGeneral Mobility Improvements85,0000.00‐ 80,498 80,497.71 85,000 4,502.29            CS18E Total1,183,802 600,0000 171,505.24 (74,215.00)        845,984 1,017,489.60 1,709,587 692,097.40       CS20B 101 GENERAL FUNDEl Camino Mobility Striping Improvements506,690.00       0.00‐ 506,690 506,690.00 506,690‐ CS20B Total506,690.00       000.00‐ 506,690 506,690.00 506,690‐ CS20C 101 GENERAL FUNDBalour Corridor Improvements36,208.21          0.00‐ 36,20836,208.21 36,208 (0.00) CS20C 233 TRAFFIC MIT FUNDBalour Corridor Improvements‐ 0.00‐ 00.00 0‐ CS20C Total36,208.21         000.00‐ 36,208 36,208.21 36,208 (0.00) CS20D 101 GENERAL FUNDMackinnon ADA Sidewalk Project302,000.00       0.00‐ 197,188 197,188.48 302,000 105,415.28       CS20D 222 CDBG FUNDMackinnon ADA Sidewalk Project248,000.00       791.08‐ 246,522 247,312.70 248,000 83.54                 CS20D Total550,000.00       00 791.08‐ 443,710 444,501.18 550,000 105,498.82       CS20G 101 GENERAL FUNDEl Camino Real ‐ Z Crossing20,000.00          2,975.00 74,215.00          16,925 19,900.00 94,215 74,315.00          CS20G 223 FEDERAL CAPITAL GRANT FUNDEl Camino Real ‐ Z Crossing517,600.00       444.00‐ 0 444.00 517,600 517,156.00       CS20G Total537,600.00       00 3,419.00 74,215.00         16,925 20,344.00 611,815 591,471.00       CS20H 223 FEDERAL CAPITAL GRANT FUNDN. Coast Hwy 101‐Pedestrian Beacon490,100.00       312,456.40‐ 117,129 429,585.83 490,100 60,514.17          CS20H Total490,100.00       00 312,456.40‐ 117,129 429,585.83 490,100 60,514.17         WC17A 101 GENERAL FUNDClimate Action Plan ‐ Mitigation Measures483,860 201,50020,462.14 (54,495.00)        342,241.08 362,703.22 630,865 268,161.78       WC17A 101 GENERAL FUNDClimate Action Plan ‐ Grant Go By Bike3,0000.00‐ 3,000.00 3,000.00 3,000‐ WC17A Total486,860201,5000 20,462.14 (54,495.00)        345,241.08 365,703.22 633,865 268,161.78       WC17C 101 GENERAL FUNDLeo Mullen Sports Park Lighting (ERSP)00.00‐ 0.000.000‐ WC17C Total0000.00‐ 0.000.000‐ WC18A 101 GENERAL FUND800 MHZ Radio Upgrades250,9440.00 (1,592.78)          249,351.22 249,351.22 249,351 (0.00) WC18A 223 FEDERAL CAPITAL GRANT FUND800 MHZ Radio Upgrades (FY16 SHSP Grant)186,7120.00 (419.17)              186,293 186,292.83 186,293 (0.00) Page 1 of 22023-06-21Item #08DPage 23 of 27 Capital Fund 402Project Activity as of March 31, 2023Project Number Funding SourceProject DescriptionPrevious AppropriationCurrent FY AppropriationOff‐Cycle AmendmentsFiscal YTD ExpensesTransfers& ReturnsPrior Year Expenses Total Expended Project BudgetAvailable BudgetWC18A 230 CSA 17A 800 MHZ Radio Upgrades 137,700 2,091.00 (175.03)              135,434 137,524.97 137,525 (0.00) WC18A Total575,35600 2,091.00 (2,186.98)          571,078 573,169.02 573,169 (0.00) WC18C 253 AFFORDABLE HOUSING ACQUISITION FUND Affordable Housing Acquisition1,200,4760.00‐ 00.00 1,200,476 1,200,476.00    WC18C Total1,200,476000.00‐ 00.00 1,200,476 1,200,476.00    WC18D 561 PACIFIC PINES FUNDPacific Pines Maintenance Schedule99,282 52,9648,202.22‐ 78,143 86,345.51 152,246 65,900.49          WC18D Total99,282 52,9640 8,202.22‐ 78,143 86,345.51 152,246 65,900.49         WC18E 101 GENERAL FUNDTech Infrastructure Replacement2,037,195 339,815262,078.62‐ 1,858,178 2,120,256.71 2,377,010 256,753.06       WC18E 213 GOVT EDUC ACCESS FUNDTech Infrastructure Replacement43,877 17,8850.00‐ 12,210 12,210.16 61,762 49,552.00          WC18E Total2,081,072357,7000 262,078.62‐ 1,870,388 2,132,466.87 2,438,772 306,305.06       WC18F 101 GENERAL FUNDADA/Section 504Self Evaluation & Transition Plan75,0000.00‐ 00.00 75,000 75,000.00          WC18F Total75,000000.00‐ 00.00 75,000 75,000.00         WC20A 101 GENERAL FUNDBroadband Master Planning00.00‐ 00.00 0‐ WC20A Total0000.00‐ 00.00 0‐ WC20B 101 GENERAL FUNDElectric Vehicle Charging Station50,00047,516.25‐ 0 47,516.25 50,000 2,483.75            WC20B Total50,00000 47,516.25‐ 0 47,516.25 50,000 2,483.75            WC20C 101 GENERAL FUNDVulcan Ave. Traffic Calming100,0003,829.00 (0.07) 96,171 99,999.93 100,0000.00 WC20C Total100,00000 3,829.00 (0.07) 96,171 99,999.93 100,0000.00 WC20E 101 GENERAL FUNDLocal Roadway Safety Plan8,0000.00‐ 7,762 7,761.56 8,000 238.44               WC20E 203 STATE CAPITAL GRANT FUNDLocal Roadway Safety Plan72,0000.00‐ 69,855 69,854.92 72,000 2,145.08            WC20E Total80,000000.00‐ 77,616 77,616.48 80,000 2,383.52            WC22D 101 GENERAL FUNDOUTDOOR DINING STUDIES75,00043,640.60‐ ‐ 43,640.60 75,000 31,359.40          WC22D Total75,00000 43,640.60‐ ‐ 43,640.60 75,000 31,359.40         WF22A 223 FEDERAL CAPITAL GRANT FUNDThermal Camera and Station 3 Gate37,546 37,546.00‐ ‐ 37,546.00 37,546‐ WF22A Total00 37,546 37,546.00‐ ‐ 37,546.00 37,546‐ Grand Total14,592,101 1,287,164 37,546 1,202,326.43 (806,682.05)      7,355,264.66    8,557,591.09 15,110,129 6,552,538.00    Page 2 of 22023-06-21Item #08DPage 24 of 27 Facilities Fund 403Project Activity as of March 31, 2023Project Number Funding Source Project DescriptionPrevious AppropriationCurrent FY AppropriationOff‐Cycle AmendmentsFiscal YTD ExpensesTransfers& ReturnsPrior Year Expenses Total Expended Project BudgetAvailable BudgetCF16A 101 GENERAL FUND Civic Center Improvements 1,140,437 100,000 0.00 7,074.64‐ 835,794.52 842,869.16 1,240,437 397,567.84        CF16B 101 GENERAL FUND Fire Stations Improvements611,577 25,000 45,000.00 25,990.00‐ 319,546.11 345,536.11 681,577 336,040.89        CF16D 101 GENERAL FUND PW Facility Improvements815,851 50,0005,735.00‐ 578,968.79 584,703.79 865,851 281,147.21        CF16E 101 GENERAL FUND ADA Facilities Compliance100,00000.00‐ 0.000.00 100,000 100,000.00        CF16F 101 GENERAL FUND Library Improvements521,000 50,0000.00‐ 258,291.91 258,291.91 571,000 312,708.09        CF18A 101 GENERAL FUND ADA Parking Lot Upgrades735,000038,682.03‐ 291,171.17 329,853.20 735,000 405,146.80        CF18B 101 GENERAL FUND Community Center Improvements651,533 100,0000.00‐ 139,822.42 139,822.42 751,533 611,710.58        CF20A 101 GENERAL FUND Lifeguard Facility Improvements210,000 75,00013,002.50‐ 125,935.45 138,937.95 285,000 146,062.05        CF20D 101 GENERAL FUND Pacific View Improvements620,716 6,475,8501,755,895.00‐ 280,791.17 2,036,686.17 7,096,566 5,059,879.83     CF22A 101 GENERAL FUND City Hall Improvements Phase 21,183,6400424,314.86‐ 663,130.96 1,087,445.82 1,183,640 96,194.18          CF23A 101 GENERAL FUND Park Facilities Improvements0 75,0000.00‐ 0.000.00 75,000 75,000.00          CF23B 101 GENERAL FUND Emergency Repairs to Fire Station #6144,277.50‐ 0.00144,277.500 (144,277.50)      aGrand Total6,589,754.00 6,950,850.00 45,000.00 2,414,971.530.00 3,493,452.50 5,908,424.03 13,585,604.00 7,677,179.97aTiming issue. CF23B has adequate budget when offcycle adjustments in April and 3Q23 post.Page 1 of 12023-06-21Item #08DPage 25 of 27 CSD Fund 512Project Activity as of March 31, 2023Project Number Funding Source Project DescriptionPrevious AppropriationCurrent FY AppropriationOff‐Cycle AmendmentsFiscal YTD ExpensesTransfers& ReturnsPrior Year Expenses Total Expended Project Budget Available BudgetCC04E 512 CSD Collection System Rehab 4,116,691.00 300,000.00 1,351.70‐ 2,251,004.00 2,252,355.70 4,416,691.00 2,164,335.12        CC04J 512Olivenhain Trunk Improvements13,016,982.00 700,000.001,027,913.25‐ 7,469,812.188,497,725.43 13,716,982.00 5,219,255.60        CC16B 512Sewer Master Plan Update133,234.006,470.00‐ 110,647.90117,117.90 133,234.00 16,116.10             CC20B 512CARDIFF Pump Station/SEJPA Force Main420,000.000.00‐ 420,000.00420,000.00 420,000.00‐ CC22A 512SEJPA Plant Improvements789,866.000.00 (259,658)                530,208.00 530,208.00 530,208.00‐ CC23A 512SEJPA Plant Improvements550,000.00 57,104.00 482,496.00 259,658                 0.00 482,496.00 866,762.00 384,266.00           ‐ Grand Total18,476,773.00 1,550,000.00 57,104.00 1,518,230.950.00 10,781,672.08 12,299,903.03 20,083,877.00 7,783,972.82Page 1 of 12023-06-21Item #08DPage 26 of 27 ESD Fund 522Project Activity as of March 31, 2023Project Number Funding Source Project DescriptionPrevious AppropriationCurrent FY AppropriationOff‐Cycle AmendmentsFiscal YTD ExpensesTransfers& ReturnsPrior Year Expenses Total Expended Project Budget Available BudgetCE04A 522 Batiquitos 2004 Pump Station Improvements 3,075,920.00 125,000.00 6,668.67 0.00 2,795,946.38 2,802,615.05 3,200,920.00 398,305.03            CE04H 522 Collection System Rehabilitation 7,637,684.80 500,000.00 29,343.50 0.00 1,837,507.05 1,866,850.55 8,137,684.80 6,270,835.25        CE16A 522 Master Plan Update133,234.006,470.000.00 110,647.90 117,117.90 133,234.00 16,116.10              CE17C 522Poinsettia Gravity Sewer Line246,413.000.000.000.00 246,413.00 246,413.00 246,413.00‐ CE22B 522Encina Plant Improvement2,624,825.560.000.00 (848,052.85) 1,776,772.71 1,776,772.71 1,776,772.71‐ CE22D 522Moonlight Beach Pump Station Rehabilitation 375,000.00 1,125,000.001,125,000.000.00 375,000.00 1,500,000.00 1,500,000.00‐ CE23B 522Encina Plant Improvement450,488.00            750,000.00 718,181.00 700,654.850.00 718,181.00 1,901,142.85 1,182,961.85        Grand Total14,093,077.36 2,200,488.00 750,000.00 1,885,663.17 (147,398.00) 7,142,287.04 9,027,950.21 16,896,167.36 7,868,218.23Page 1 of 12023-06-21Item #08DPage 27 of 27