2023-06-21 Item 10C FY24 Operating and CIP Budget Adoption -Updated 6-20-23AGENDA REPORT
City Council
MEETING DATE: June 21, 2023
PREPARED BY: Kelly Sanderson,
Finance Manager
With Contributions from
All Departments
DEPT. DIRECTOR: Teresa S. McBroome
DEPARTMENT: Finance CITY MANAGER: Pamela Antil
SUBJECT:
Approval of FY 2023-24 Operating Budget and FY 2023-24 to FY 2027-28 Capital Improvement
Program (CIP) and Financial Plan; Adoption of Resolution 2023-47, Approving Operating and
CIP Appropriations for FY 2023-24; Adoption of Resolution 2023-48, Determining the
Appropriations Limit for FY 2023-24; and Adoption of Resolution 2023-49, Approving Position
Titles and Pay Ranges for FY 2023-24
RECOMMENDATION:
Staff recommends City Council take the following actions:
1. Adopt Resolution No. 2023-47, titled “A Resolution of the City Council of the City of
Encinitas Adopting the Fiscal Year 2023-24 Operating Budget and Capital Improvement
Program Appropriations” (Attachment 1).
2. Adopt Resolution No. 2023-48, titled “A Resolution of the City Council of the City of
Encinitas Determining and Adopting the Appropriations Limit for Fiscal Year 2023-24 in
Accordance with Article XIII-B of the Constitution of the State of California” (Attachment
2).
3. Adopt Resolution No. 2023-49, titled “A Resolution of the City Council of the City of
Encinitas Approving Titles and Pay Ranges for the City of Encinitas for Fiscal Year
2023-24” (Attachment 3)
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.
2023-06-21 Item #10C - Agenda Report Updated Page 1 of 8
This item is not related to the Climate Action Plan.
STRATEGIC PLAN:
This item falls within the Fiscal Stewardship and 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 proposed FY 2023-24 Operating Budget is balanced, and all policy-directed reserves are
fully funded. The Proposed Budget recommends a total City budget of $118.5 million funded by
126.4 million in revenue. The General Fund budget is proposed at $90.2 million funded by
100.4 million in revenue. The proposed FY 2023-24 CIP Budget is $14.2 million.
All City Funds
The proposed FY 2023-24 budget across all City funds includes:
Estimated revenues of $126.4 million, a decrease of $2.0 million, or 1.5 percent under
the FY 2022-23 Revised Budget. When adjusted for $4.1 million in one-time state grant
revenue budgeted in the current year, revenues reflect an increase of $2.1 million, or 1.7
percent over FY 2022-23.
Proposed operating expenditures of $118.5 million, an increase of $3.8 million, or 3.4
percent, over the FY 2022-23 Revised Budget.
The proposed budget includes the following additions directed at the Budget Workshop
held April 19, 2023:
Impact
Pacific View Startup: Furniture & Fixtures, part-time Arts Coordinator
0.75) to FTE, part-time Facilities Specialist (0.75) to FTE
485,000
Increase Habitat Stewardship Funding & Maintenance/Monitoring Plan
moving to a Work Project in the capital budget at Adoption)
150,000
E-Bike/Bicycle Safety Training with School Districts 75,000
Zero Waste Administrator (New FTE) 0
Sustainability Management Analyst (New FTE) 0
Lifeguards (2 New FTE) 0
Marine Safety Lieutenant (New FTE) 132,000
Housing Management Analyst (New FTE) 137,000
Fire Administrative Training Captain (New FTE) 155,000
Mobility Manager (New FTE) 150,000
Proposed capital expenditures of $14.2 million. This includes projected FY 2023-24
funding identified in the CIP Plan adopted on June 15, 2022. It also includes $7.1 million
of additional funding directed by Council at the Budget Workshop held April 19, 2023,
and one $0.25 million net $0 administrative change entered after the Introduction.
2023-06-21 Item #10C - Agenda Report Updated Page 2 of 8
Key additions include:
CS23B Citywide Rail Corridor Quiet Zone Analysis and Permitting $250,000
CD05E Storm Drain Repair, doubles annual funding to $500K 250,000
CS24B Leucadia At-Grade Crossing Design and Environmental
Grandview/Hillcrest and Glaucus)
375,000
CS19E Santa Fe Drive Corridor Improvements (East Construction)
Grant Funded Project
500,000
CS24A Annual Street Overlay Paving Project – Add Streets
Rodney, Turner, Shields)
240,000
CS24C Design New La Costa Ped Path – Vulcan to I-5
Note: Council indicated a desire to do design of both La Costa and
Vulcan Ped Path; however, there is not enough funding for design of
both. Staff will bring options related to Vulcan Ped Path separately to
the City Council).
311,000
WC11A Encinitas Habitat Stewardship Program
Net $0 administrative change moving budget detail from the Parks
operating budget to a multi-year Work Project in the CIP budget. The
total was included in the workshops and Introduction. The budget
proposed for Adoption appropriates funds to a specific project instead
of the operating division.
250,000
Proposed debt service payments of $5.2 million, which includes $1.7 million for the $20
million California Infrastructure and Economic Development Bank (IBank) loan signed
August 17, 2022, to finance the Leucadia Streetscape Segment C Westside
Improvements (CS23D) project. The 2008 Roof Lease was paid off in February 2023,
removing $0.18 million of annual debt service from future budgets.
Additional $0.33 million in new principal and interest payments from the Fire Apparatus
Replacement Fund (624) for the 2023 Stock Pumper and 2023 Pierce Triple Enforcer
fire engine leases, which were not included in the Budget Introduction and have since
been approved by City Council at their June 14, 2023 meeting.
General Fund
The General Fund is the City’s primary operating fund. It accounts for basic services—such as
public safety, public works, development services, engineering, park and street maintenance,
code enforcement—along with the administrative services required to support them.
The FY 2023-24 Proposed Budget for the General Fund includes:
Estimated revenues of $100.4 million, an increase of $4.3 million, or 4.5 percent, over
the current FY 2022-23 Revised Budget
Proposed operating expenditures of $90.2 million, an increase of $4.3 million, or 5.0
percent over the current budget
Proposed capital funding of $3.8 million in the Capital Improvement Program
Debt service payments of $5.2 million, and
Policy-directed budget stabilization reserves (two percent of revenue, $2.0 million) and
contingency reserves (20 percent of expenditures, $18.0 million).
2023-06-21 Item #10C - Agenda Report Updated Page 3 of 8
Unassigned fund balance is used for future project reserves and offcycle appropriations. The FY
2022-23 General Fund unassigned ending fund balance is projected to be $1.0 million on June
30, 2023. If the Proposed Budget is approved, the FY 2023-24 General Fund unassigned
ending fund balance is projected to be $1.0 million on June 30, 2024.
Changes Made After Budget Introduction
The City Council did not propose any changes impacting the budget totals presented in the FY
2023-24 Budget Introduction on May 24, 2023.
Fund Balance. When the budget workshops were held in March and April, the unassigned
General Fund balance was projected to be $2.0 million at the end of the current FY 2022-23 and
proposed FY 2023-24. In late May, staff determined that the Emergency Repairs - Storm
Sinkholes project (CX23A) needed additional funding for Lake Drive shoring, backfill and slope
reconstruction. Staff requested a $1.0 million offcycle appropriation on June 14, 2023, reducing
the General Fund projected unassigned fund balance to $1.0 million.
Lease Financing. The Proposed Budget adds $0.33 million in new principal and interest
payments to the Fire Apparatus Replacement Fund (624) for the 2023 Stock Pumper and 2023
Pierce Triple Enforcer fire engine leases. Lease amounts were unknown at the Budget
Introduction as staff was still comparing terms and negotiating rates. In late May, staff
negotiated lease financing agreements related to two emergency purchases approved by
Council in April, including:
April 12, 2023 (Resolution 2023-30), declaring intent to issue tax-exempt financing, and
authorizing staff to seek long-term financing for one Pierce Stock Enforcer Pumper Fire
Engine;
April 26, 2023 (Resolution 2023-35), declaring intent to issue tax-exempt financing, and
authorizing staff to seek long-term financing for one Pierce Enforcer Triple Combination
Fire Engine;
June 14, 2023 (Resolution 2023-58), authorizing the lease/purchase financing with
Pinnacle Public Financing for the Pierce Stock Enforcer Pumper Fire Engine; and
June 14, 2023 (Resolution 2023-66), authorizing a new lease with PNC Equipment
Finance for the Pierce Enforcer Triple Combination Pumper Fire Engine.
Capital Budget. In early June, staff confirmed that operating budget allocated to the Encinitas
Habitat Stewardship Program (EHSP) could move from the Parks division to an existing work
project in the Capital Improvement Program. This change would facilitate monitoring and
reporting, as well as automatically carryforward available project budget across fiscal years. The
following adjustments result in a net $0 impact to the General Fund:
0.25 million decrease the Parks Division’s operating budget, which includes $0.10
million of existing EHSP contracts and services budget (doubled from $50K to $100K in
FY23) plus $0.15 million added during the Budget Workshops
0.25 million increase General Fund capital transfers-out to the CIP fund (401)
0.25 million increase in the capital budget for the EHSP project (WC11A).
Labor Negotiations. The current Memorandum of Understanding (MOU) with the Service
Employees’ International Union (SEIU) expires June 30, 2023. Negotiations were underway
during the budget development process, and the total Proposed Budget includes anticipated
adjustments effective July 1, 2023.
2023-06-21 Item #10C - Agenda Report Updated Page 4 of 8
On June 21, 2023, staff will request Council approval for Resolution No. 2023-70, authorizing
the City Manager or designee(s) to execute a Memorandum of Understanding between the City
of Encinitas and Service Employees International Union Local 221.
Similar to SEIU, unrepresented employees’ salary and benefit changes include the same annual
base salary increases, the Juneteenth holiday, additional floating holiday and sick leave accrual
of 4.15 hours per pay period. Upon separation and retirement eligible, with no less than 300
hours of accrued sick leave, employees will receive a conversion payment of three to one of the
total accrued sick leave hours at their base hourly rate. An annual sick leave cash out is
available, with a minimum of 160 accrued hours, of two to one up to 40 hours maximum.
The budget also includes additional funding for the City Manager to make market adjustments
necessary for recruitment and retention of employees and managers in the unrepresented
group due to the increasing turnover in this group.
BACKGROUND:
The City of Encinitas fiscal year starts July 1 and ends June 30. Fiscal Year 2024 is displayed
as FY 2023-24 because it crosses calendar years.
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. City Council must approve the budget and authorize spending authority
appropriations) prior to the beginning of the new fiscal year on July 1, 2023. This report
proposes the final FY 2023-24 operating and capital budget for adoption on June 21, 2023.
Appropriations Limit (Gann Limit)
The 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. This report proposes the FY 2023-24 appropriations limit for adoption on June 21, 2023.
Position Titles and Pay Ranges
The City is required by CalPERS to maintain an approved, publicly available pay schedule that
identifies all positions and salary ranges. This is accomplished by adopting a resolution
approving position titles and pay ranges annually. This report proposes FY 2023-24 position
titles and pay ranges for adoption on June 21, 2023, to be effective July 1, 2023.
Long-Range Financial Planning
The operating budget includes the proposed revenue and expenditure plan for each department
over the next fiscal year. The five-year financial plan and Capital Improvement Program (CIP) is
a long-term plan developed to demonstrate fiscal sustainability and to plan for the construction
and replacement of infrastructure and other capital assets.
Strategic Planning Framework
Each year, the City Council reviews its priorities for the year at its annual Council Strategy
Workshop. On February 14, 2023, the City Council selected the following elements to include as
the categories for its highest priorities:
Environmental Health & Leadership
2023-06-21 Item #10C - Agenda Report Updated Page 5 of 8
Engagement & Education
Mobility & Alternate Modes
Fiscal Stewardship & Effective City Services
Housing & Affordability
Evolving & Preserving Community Character.
The strategic planning framework and links to related projects and topics are available on the
City website:
https://www.encinitasca.gov/government/annual-reports/2023-24-strategic-planning-framework
Public Involvement
On November 16, 2022, City Council approved the creation of a new seven-member
Infrastructure Task Force (ITF) which will meet bi-monthly from January 2023 through January
2024. The work of the task force will inform the preparation of the FY 2024-25 budget. Additional
information and meeting dates are available on the City website:
https://www.encinitasca.gov/government/boards-commissions/infrastructure-task-force
Budget Workshops offering opportunities for the public to provide input on budget priorities were
held at special Council meetings on March 15 and April 19, 2023.
On May 24, 2023, staff introduced the proposed FY 2023-24 Operating Budget and provided a
presentation focusing on variances between the current fiscal year and the proposed budget.
Staff also introduced the proposed FY 2023-24 CIP for review, public input, and Council
direction.
ANALYSIS:
The Proposed Budget complies with legal requirements and best practices. Proposed
appropriations support priorities outlined in City Council’s FY 2023-24 Strategic Planning
Framework.
Budget Adoption
Proposed Resolution 2023-47 (Attachment 1) establishes the FY 2023-24 Operating and
Capital Improvement Program budget appropriations and authorizes the related expenditures in
accordance with the ordinances and policies of the City of Encinitas.
Operating Budget
Staff has prepared the final operating and capital improvement program budgets based on
direction provided at the budget workshops and budget introduction City Council Special
Meetings. Presentations and agenda items containing additional context and prior discussions
are available on the City website:
https://www.encinitasca.gov/government/departments/finance/city-budgets
The Fund Balance Analysis (Attachment 1 Exhibit A) for all City funds shows the projected
beginning fund balance, estimated revenues, proposed operating expenditures, and net
transfers for operations, debt service, and capital projects. This schedule helps ensure policy-
directed reserves can be met; identify timing issues related to grant reimbursements; and
determine interfund transfers.
2023-06-21 Item #10C - Agenda Report Updated Page 6 of 8
The General Fund Summary of Revenue, Expenditures, and Transfers (Attachment 1 Exhibit
B) presents revenues by source and expenditure totals by function, department, and type. It
also shows operating, capital, and debt service transfers in and out of the General Fund.
Capital Budget
The proposed Five-Year Capital Improvement Program (Attachment 1 Exhibits C and D) lists
proposed capital and work project funding by project type and funding source. The proposed
capital budget appropriates funds for FY 2023-24 only. Projects shown in future years are
programmed into the CIP plan and are not funded until each subsequent budget adoption.
These schedules reflect the list of projects presented to Council during the Budget Introduction
on May 24, 2023, along with the new net $0 change moving Encinitas Habitat Stewardship
Program funding from the operating budget to a work project in the CIP. Specific changes
following pages:
Title Project
Attach 1C
By Type
Attach 1D
By Fund
Annual Street Overlay (Add Streets Rodney,
Turner, Shields) *one-time increase
CS23A Page 3 Page 1
Citywide Rail Corridor Quiet Zone (Analysis
and Permitting) *fund next phase
CS23B Page 3 Page 1
Encinitas Habitat Stewardship Program WC11A Page 4 Page 1
La Costa Ped Path *add new project CS24C Page 1 Page 1
Leucadia At-Grade Rail Crossings Design
and Environmental (Grandview/Hillcrest and
Glaucus) *fund next phase
CS24B Page 3 Page 2
Santa Fe Drive Corridor Improvements
grant match for East construction
CS19E Page 3 Page 2
Schedule of Annual Appropriations Limit (Gann Limit)
Prior to each fiscal year, City Council is required to adopt by resolution the Appropriations Limit
otherwise known as the Gann Limit) for the upcoming fiscal year.
The appropriation limitation imposed by Proposition 4 and modified by Proposition 111 creates a
restriction on the amount of revenue which can be appropriated in any fiscal year. The
revenues which are subject to the limitation are those considered “proceeds of taxes.” The
basis for calculating the limit began in fiscal year 1978-79 and is adjusted annually based on
population and inflation growth factors. During any fiscal year, the city may not appropriate any
proceeds of taxes it receives in excess of its established limit.
Proposed Resolution No. 2023-48 (Attachment 2) Exhibit A calculates the FY 2023-24
appropriations limit at $147,420,890 and demonstrates that the City’s appropriations subject to
limitation are well below the approved appropriations limit. Exhibit B updates the FY 2021-22
change factor from 1.0388 to 1.0580, resulting in a $2.4 million increase to the FY 2021-22 limit
and $2.6 million increase to the FY 2022-23 limit.
2023-06-21 Item #10C - Agenda Report Updated Page 7 of 8
Position Titles and Pay Ranges
The City is required by CalPERS to maintain an approved, publicly available pay schedule that
identifies all positions and salary ranges.
Proposed Resolution No. 2023-49 (Attachment 3) identifies all positions titles and pay ranges
for the City of Encinitas for FY 2023-24.
Salary and benefit expenditures include the terms and conditions of the bargaining agreements
with the City’s two labor unions—Service Employees’ International Union (SEIU) and the
Encinitas Firefighter’s Association (EFFA).
Other
CIP Projects by Status (Attachment 4) provides additional information regarding completed
phases and funding needs for priority projects managed by the Engineering Department.
ATTACHMENTS:
1. Resolution No. 2023-47, titled “A Resolution of the City Council of the City of Encinitas
Adopting the Fiscal Year 2023-24 Operating Budget and Capital Improvement Program
Appropriations”
A. All Funds - Fund Balance Analysis
B. General Fund - Summary of Revenue, Expenditures, and Transfers
C. CIP Plan by Type for FY 2023-24 through FY 2027-28
D. CIP Plan by Fund for FY 2023-24 through FY 2027-28
2. Resolution No. 2023-48, titled “A Resolution of the City Council of the City of Encinitas
Determining and Adopting the Appropriations Limit for Fiscal Year 2023-24 in
Accordance with Article XIII-B of the Constitution of the State of California”
3. Resolution No. 2023-49, titled “A Resolution of the City Council of the City of Encinitas
Approving Titles and Pay Ranges for the City of Encinitas for Fiscal Year 2023-24”
4. Engineering Capital Projects by Status FY 2023-24
2023-06-21 Item #10C - Agenda Report Updated Page 8 of 8
All Funds Revised
Fund Balance Analysis
Schedule A #F5, updated 6/20/2023 Fiscal Year 2022-23 Fiscal Year 2023-24
In $ thousands ACFR + + Q1..Q3 - Q1..Q3 + Q1..Q3 = Estimated ++-+= Estimated
Beginning CY Projected CY Projected CY Net Ending NY Proposed NY Proposed NY Net Ending % Change in
Fund Balance Operating Operating Transfers Fund Balance Operating Operating Transfers Fund Balance Fund Balance
7/1/2022 Adj Revenue Expenditures In (Out)6/30/2023 Adj Revenue Expenditures In (Out)6/30/2024 FY23 to FY24
Governmental Funds - Fund Balance
GENERAL Reserves
101 - GENERAL FUND 29,328 (18,876) 96,081 85,867 (15,935) 4,731 (1,299) 100,392 90,169 (12,595) 1,060 -50%
SPECIAL REVENUE
INFRASTRUCTURE Timing
201 - STATE GASOLINE TAXES (36) 36 2,925 - (2,926) (1) 3,151 - (3,151) (1) 0%
203 - STATE CAPITAL GRANTS (5,505) 5,505 4,455 - (4,280) 175 - - (500) (325) -286%
211 - TRANSNET PROGRAM (1,232) 1,232 2,057 - (1,846) 211 2,429 - (2,105) 535 154%
212 - COASTAL ZONE MANAGEMENT 1,872 578 387 (1,370) 694 990 414 (348) 922 33%
223 - FEDERAL CAPITAL GRANT (3,314) 3,314 38 - (37) 0 - - - 0 0%
TOTAL INFRASTRUCTURE (8,215) 10,087 10,053 387 (10,459) 1,079 - 6,570 414 (6,104) 1,131
GRANTS & HOUSING
202 - STATE LAW ENF GRANT (0) 100 100 - (0) 100 100 - (0) 0%
213 - GOVERNMENT EDUCATION ACCESS 313 316 112 (173) 344 253 252 - 346 0%
214 - SOLID WASTE RECYCLING & HHW 141 462 942 500 161 983 980 - 163 2%
221 - SENIOR NUTRITION GRANT - 18 249 118 (113) 30 282 118 (247) 119%
222 - CDBG GRANT (256) 256 530 135 (395) - 313 30 (191) 92 0%
228 - FEDERAL LAW ENF GRANT - - - - - - - - - 0%
229 - RESTRICTED DONATIONS & CONTRIB 81 116 63 (1) 133 45 35 (10) 133 0%
230 - CSA-17 BENEFIT FEES 406 233 268 0 371 233 274 - 331 -11%
TOTAL GRANTS & HOUSING 684 256 1,775 1,869 50 896 - 1,956 1,952 (83) 818
DEVELOPMENT IMPACT Return 3Q
231 - PARK DEVELOPMENT FEES 452 217 - - 669 217 - - 886 32%
232 - PARKLAND ACQUISITION FEES 582 373 - - 955 373 - - 1,328 39%
233 - TRAFFIC MITIGATION FEES 79 2 119 - (200) (0) 169 - (150) 19
234 - REGIONAL TRAFFIC MITIG FEE 28 157 - (200) (14) 158 - - 143
235 - OPEN SPACE ACQUISITION FEES 77 24 - 5 105 24 - - 129 23%
236 - RECREATIONAL TRAILS FEES 3 9 - - 12 9 - - 22 75%
237 - COMMUNITY FACILITIES FEES - 29 - (30) (1) 29 - (29) (1) 0%
238 - FIRE MITIGATION FEES (0) 55 - (55) (0) 72 - (72) (0) 0%
239 - FLOOD CONTROL MITIGATION FEES 378 81 - - 459 (79) - - 380 -17%
251 - IN LIEU FEES CURB GUTTER SIDEW 20 0 - - 20 0 - - 20 0%
252 - IN LIEU FEES UNDERGROUND UTIL 1,038 1 - - 1,039 1 - - 1,041 0%
253 - IN LIEU FEES AFFORDABLE HOUSIN 144 5 - - 149 10 - - 159 7%
TOTAL DEVELOPMENT IMPACT 2,802 2 1,069 - (480) 3,394 - 982 - (251) 4,125
Exhibit 1A
2023-06-21 Item #10C - Attach 1 Reso 2023-47 Exhibit 1A - Updated Page 1 of 3
All Funds Revised
Fund Balance Analysis
Schedule A #F5, updated 6/20/2023 Fiscal Year 2022-23 Fiscal Year 2023-24
In $ thousands ACFR + + Q1..Q3 - Q1..Q3 + Q1..Q3 = Estimated ++-+= Estimated
Beginning CY Projected CY Projected CY Net Ending NY Proposed NY Proposed NY Net Ending % Change in
Fund Balance Operating Operating Transfers Fund Balance Operating Operating Transfers Fund Balance Fund Balance
7/1/2022 Adj Revenue Expenditures In (Out)6/30/2023 Adj Revenue Expenditures In (Out)6/30/2024 FY23 to FY24
LIGHTING & LANDSCAPING
291 - VILLANITAS ROAD MID 226 23 33 - 216 23 32 - 207 -4%
292 - CERRO STREET MID 543 78 42 - 579 92 51 - 620 7%
293 - VILLAGE PARK MID 49 34 70 29 43 33 71 30 35 -18%
294 - WIRO PARK MID 11 11 31 17 8 11 31 18 7 -17%
295 - ENCINITAS LLD 1,698 1,702 1,783 (50) 1,567 1,601 1,803 (40) 1,325 -15%
297 - ENC RANCH LLD 1,672 635 664 - 1,643 635 677 (5) 1,596 -3%
TOTAL LIGHTING & LANDSCAPING 4,199 - 2,484 2,622 (4) 4,057 - 2,395 2,665 4 3,791
DEBT SERVICE
301 - DEBT SERVICE FUND - - 2,177 2,177 - - 1,721 1,721 - #DIV/0!
302 - ENC PUBLIC FINANCE AUTHORITY 15 - 3,444 3,444 15 - 3,462 3,462 15 0%
TOTAL DEBT SERVICE 15 - - 5,621 5,621 15 - - 5,183 5,183 15
CAPITAL PROJECTS
401 - CAPITAL IMPROVEMENTS-MULTIYEAR 22,723 22,723 8,753 31,476 39%
402 - CAPITAL IMPROVEMENTS-ANNUAL 7,237 7,237 370 7,607 5%
403 - FACILITIES CAPITAL MAINTENANCE 9,991 (73) 9,919 1,100 11,019 11%
TOTAL CAPITAL PROJECTS 39,952 - - - (73) 39,879 - - - 10,223 50,102
TOTAL GOVERNMENTAL FUNDS 68,765 (8,530) 111,462 96,365 (21,280) 54,051 (1,299) 112,295 100,383 (3,623) 61,041
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.
6/20/23 Revised to move Fund 403 Expenditures to CIP and add capital transfers-in.
Exhibit1AExhibit1A
2023-06-21 Item #10 C - Attach 1 Reso 2023-47 Updated Page 2 of 3
All Funds Revised
Fund Balance Analysis
Schedule A #F5, updated 6/20/2023 Fiscal Year 2022-23 Fiscal Year 2023-24
In $ thousands ACFR + + Q1..Q3 - Q1..Q3 + Q1..Q3 = Estimated ++-+= Estimated
Beginning CY Projected CY Projected CY Net Ending NY Proposed NY Proposed NY Net Ending % Change in
Fund Balance Operating Operating Transfers Fund Balance Operating Operating Transfers Fund Balance Fund Balance
7/1/2022 Adj Revenue Expenditures In (Out)6/30/2023 Adj Revenue Expenditures In (Out)6/30/2024 FY23 to FY24
Proprietary Funds - Net Assets
ENTERPRISE
511 - CSD OPERATIONS 49,136 5,475 4,557 (1,607) 48,447 - 4,752 5,161 (1,625) 46,413 -4%
512 - CSD CAPITAL REPLACEMENT 5,798 - - 1,607 7,405 - - 1,625 9,030 22%
513 - CSD CAPITAL EXPANSION 1,723 50 - - 1,773 50 - - 1,823 3%
TOTAL CARDIFF SANITARY DIVISION 56,657 - 5,525 4,557 - 57,625 - 4,802 5,161 - 57,267
521 - ESD OPERATIONS 23,360 2,668 1,913 (2,803) 21,312 - 2,570 2,289 (2,600) 18,993 -11%
522 - ESD CAPITAL REPLACEMENT 7,497 - - 2,803 10,300 - - 2,600 12,900 25%
523 - ESD CAPITAL EXPANSION - 25 - - 25 25 - - 50 100%
TOTAL ENCINITAS SANITARY DIVISION 30,857 - 2,693 1,913 - 31,637 - 2,595 2,289 - 31,944
551 - SECTION 8 HOUSING ADMIN 38 385 158 (217) 49 393 37 (199) 207 322%
552 - SECTION 8 HOUSING HAP 1 1,328 - (1,413) (84) 1,406 - (1,406) (84) 0%
561 - PAC PINES AFFORDABLE HOUSING 1,701 237 260 (24) 1,653 249 255 (36) 1,611 -3%
TOTAL AFFORDABLE HOUSING 1,741 - 1,950 417 (1,655) 1,619 - 2,048 291 (1,641) 1,734
INTERNAL SERVICE
601 - SELF INSURANCE 6,499 (4,151) 1,243 4,797 2,813 1,607 (262) 1,390 5,267 3,463 930 -26%
611 - WASTEWATER SUPPORT (335) 1,544 1,097 (147) (35) 1,902 1,168 (685) 14 -141%
621 - FLEET MAINTENANCE (180) 775 590 - 4 748 725 (27) (0) -100%
622 - VEHICLE REPLACEMENT 872 10 583 377 677 - 487 386 576 -15%
623 - MACH EQUIPMENT REPLACEMENT 1,256 10 503 305 1,068 - 874 734 928 -13%
624 - FIRE APPARATUS REPLACEMENT 1,388 3,136 3,786 - 738 - 1,193 500 45 -94%
631 - TECHNOLOGY OPERATIONS - - - - - 170 189 - (20) #DIV/0!
632 - TECHNOLOGY REPLACEMENT - - - - - 424 424 - (0) #DIV/0!
TOTAL INTERNAL SERVICE 9,500 (4,151) 6,718 11,356 3,348 4,059 (262) 4,634 10,328 4,370 2,474
TOTAL PROPRIETARY FUNDS 98,754 (4,151) 16,887 18,243 1,693 94,940 (262) 14,079 18,069 2,730 93,418
TOTAL ALL FUNDS 167,519 (12,681) 128,348 114,608 (19,587) 148,991 (1,561) 126,373 118,451 (893) 154,459
Definition of Net Assets
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.
Exhibit 1A
2023-06-21 Item #10 C - Attach 1 Reso 2023-47 Updated Page 3 of 3
City of Encinitas
Schedule of Annual Appropriations Limit
For Fiscal Year 2023-24
Prior Year Appropriations Limit
See Exhibit B for additional detail on Revised Limits
FY 2021-22 Resolution 2021-71
Adopted
129,123,149
138,760,849FY2022-23 Resolution 2022-62
A.Per Capita Cost of Living adjustment
B.Population adjustment
Change Factor (A x B)
Appropriations Limit for FY 2023-24
Increase over prior year
Appropriations Subject to Limitation
Proceeds of Taxes
Exclusions
Under (Over) Limit
Percent Under Limit
1.0444
0.9987
1.0430
6,083,484
89,237,200
13,113,491)
48.4%
Exhibit A
Resolution 2023-48
Updated 6/20/2023
Revised
131,520,750
141,337,406
147,420,890
76,123,709
71,297,181
Article XIIIB 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.
2023-06-21 Item #10C
Attach 2 Reso 2023-48 Exhibit A - Updated
Page 1 of 1
Classification Title MIN. MAX. MIN. MAX.
Accountant I 29.5049 39.5393 5,114 6,853
Accountant II 32.1660 43.1056 5,575 7,472
Accountant III 35.3573 47.3822 6,129 8,213
Administrative Fire Battalion Chief (40 hrs. a week)54.1388 79.9879 9,384 13,865
Administrative Services Director 69.5433 107.8841 12,054 18,700
Administrative Services Manager 46.6947 65.7042 8,094 11,389
Arts Assistant 19.8159 25.2906 3,435 4,384
Arts Program Administrator 41.0156 57.7130 7,109 10,004
Assistant Center Manager 36.8910 51.9094 6,394 8,998
Assistant City Manager 72.1421 111.916 12,505 19,399
Assistant Director of Development Services 59.0803 91.6532 10,241 15,887
Assistant Director of Engineering 59.0803 91.6532 10,241 15,887
Assistant Finance Director 59.0803 91.6532 10,241 15,887
Assistant Public Works Director/Assistant General Manager 59.0803 91.6532 10,241 15,887
Center Manager 41.0156 57.7130 7,109 10,004
City Clerk & Legislative Services Director 69.5433 107.8841 12,054 18,700
City Manager 127.5000 127.5000 22,100 22,100
City Traffic Engineer 53.3178 78.7748 9,242 13,654
Code Enforcement Officer I 29.5049 39.5393 5,114 6,853
Code Enforcement Officer II 32.1660 43.1056 5,575 7,472
Code Enforcement Officer III 35.3573 47.3822 6,129 8,213
Code Enforcement Supervisor 36.2078 50.9482 6,276 8,831
Department Administrative Support Coordinator 27.3799 36.6916 4,746 6,360
Department Manager I / Chief Information Officer I 53.3178 78.7748 9,242 13,654
Department Manager II 59.0803 91.6532 10,241 15,887
Deputy City Clerk 36.8909 51.9094 6,394 8,998
Deputy Fire Chief 66.4286 98.1455 11,515 17,013
Deputy Fire Marshal I 32.1660 43.1056 5,575 7,472
Deputy Fire Marshal II 35.3573 47.3822 6,129 8,213
Development Services Director 69.5433 107.8841 12,054 18,700
Director of Engineering / City Engineer 69.5433 107.8841 12,054 18,700
Engineer I 42.7905 60.2107 7,417 10,437
Engineer II 45.8299 64.4874 7,944 11,178
Engineering Specialist I 29.5049 39.5393 5,114 6,853
Engineering Specialist II 32.1660 43.1056 5,575 7,472
Engineering Specialist III 35.3573 47.3822 6,129 8,213
Environmental Project Manager 48.8944 72.2395 8,475 12,522
Executive Assistant 32.7729 43.9190 5,681 7,613
Facilities Specialist 27.3799 36.6916 4,746 6,360
Facilities Supervisor 35.3573 47.3822 6,129 8,213
Finance & City Treasurer Director 69.5433 107.8841 12,054 18,700
Finance Analyst I 32.7729 43.9190 5,681 7,613
Finance Analyst II 36.0244 48.2762 6,244 8,368
Finance Analyst III 38.9533 54.8113 6,752 9,501
Finance Manager I 41.0156 57.7130 7,109 10,004
Finance Manager II 46.9306 69.3383 8,135 12,019
Finance Manager III 48.8944 72.2395 8,475 12,522
Finance Technician I 24.2793 30.9871 4,208 5,371
Finance Technician I - Confidential 24.7374 31.5717 4,288 5,472
Effective July 1, 2023
Salary Schedule for Fiscal Year 2023-24
City of Encinitas
HOURLY MONTHLY
EXHIBIT A
Page 12023-06-21 Item #10C -
Attach 3 Reso 2023-49 Exhibit A - Updated
Page 1 of 3
Classification Title MIN. MAX. MIN. MAX.
HOURLY MONTHLY
Finance Technician II 25.2544 33.8432 4,377 5,866
Finance Technician II - Confidential 25.7309 34.4817 4,460 5,977
Finance Technician III 27.3799 36.6916 4,746 6,360
Finance Technician III - Confidential 27.8963 37.3837 4,835 6,480
Fire Administrative Manager 46.6947 65.7042 8,094 11,389
Fire Battalion Chief (56 hrs. a week)35.1560 51.9416 8,531 12,604
Fire Chief 72.0168 111.7217 12,483 19,366
Fire Marshal 50.6517 74.8354 8,780 12,971
Fleet Maintenance Supervisor 35.3573 47.3822 6,129 8,213
Geographic Information Systems Analyst I 32.1660 43.1056 5,575 7,472
Geographic Information Systems Analyst II 36.2078 50.9482 6,276 8,831
Geographic Information Systems Analyst III 38.2320 53.7963 6,627 9,325
Geographic Information Systems Technician I 24.2793 30.9871 4,208 5,371
Geographic Information Systems Technician II 27.3799 36.6916 4,746 6,360
Heavy Equipment Mechanic I 24.2793 30.9871 4,208 5,371
Heavy Equipment Mechanic II 27.3799 36.6916 4,746 6,360
Heavy Equipment Mechanic III 29.5049 39.5393 5,114 6,853
Homeless Solutions Manager 48.8944 72.2395 8,475 12,522
Housing Services Manager 48.8944 72.2395 8,475 12,522
Human Resources & Workers' Compensation Director 69.5433 107.8841 12,054 18,700
Human Resources Analyst I 32.7729 43.9190 5,681 7,613
Human Resources Analyst II 36.0244 48.2762 6,244 8,368
Human Resources Analyst III 38.9533 54.8113 6,752 9,501
Human Resources Manager 46.6947 65.7042 8,094 11,389
Human Resources Specialist 30.0616 40.2853 5,211 6,983
Human Resources Technician I 24.7374 31.5717 4,288 5,472
Human Resources Technician II 25.7309 34.4817 4,460 5,977
Information & Technology Director 69.5433 107.8841 12,054 18,700
Information Technology Analyst I 32.1660 43.1056 5,575 7,472
Information Technology Analyst II 36.2078 50.9482 6,276 8,831
Information Technology Analyst III 38.2320 53.7963 6,627 9,325
Information Technology Project Manager 41.0156 57.7130 7,109 10,004
Information Technology Supervisor 43.5979 61.3467 7,557 10,633
Information Technology Technician I 24.2793 30.9871 4,208 5,371
Information Technology Technician II 27.3799 36.6916 4,746 6,360
Lead Inspector 38.2320 53.7963 6,627 9,325
Management Analyst I 32.7729 43.9190 5,681 7,613
Management Analyst II 36.0244 48.2762 6,244 8,368
Management Analyst III 38.9533 54.8113 6,752 9,501
Marine Safety Captain 46.1380 64.9211 7,997 11,253
Marine Safety Lieutenant 34.0400 45.6170 5,900 7,907
Marine Safety Sergeant 31.2236 41.8424 5,412 7,253
Mobility Manager 38.9533 54.8113 6,752 9,501
Park Operations Manager 48.8944 72.2395 8,475 12,522
Parks & Beach Supervisor I 32.1660 43.1056 5,575 7,472
Parks & Beach Supervisor II 35.3573 47.3822 6,129 8,213
Parks, Recreation & Cultural Arts Director 69.5433 107.8841 12,054 18,700
Payroll Specialist 30.0616 40.2853 5,211 6,983
Planner I 27.3799 36.6916 4,746 6,360
Planner II 29.5049 39.5393 5,114 6,853
Planner III 32.1660 43.1056 5,575 7,472
Planner IV 36.2078 50.9482 6,276 8,831
Planning Manager 53.3178 78.7748 9,242 13,654
Principal Engineer 53.3178 78.7748 9,242 13,654
Principal Planner 50.8578 75.1405 8,815 13,024
Page 22023-06-21 Item #10C -
Attach 3 Reso 2023-49 Exhibit A - Updated
Page 2 of 3
Classification Title MIN. MAX. MIN. MAX.
HOURLY MONTHLY
Program Administrator 41.0156 57.7130 7,109 10,004
Program Assistant I 19.8159 25.2906 3,435 4,384
Program Assistant I - Confidential 20.1897 25.7678 3,500 4,466
Program Assistant II 24.2793 30.9871 4,208 5,371
Program Assistant II - Confidential 24.7374 31.5717 4,288 5,472
Program Assistant III 25.2544 33.8432 4,377 5,866
Program Assistant III - Confidential 25.7309 34.4817 4,460 5,977
Program Coordinator 27.3799 36.6916 4,746 6,360
Public Works Director 69.5433 107.8841 12,054 18,700
Recreation Services Manager 48.8944 72.2395 8,475 12,522
Recreation Supervisor I 29.5049 39.5393 5,114 6,853
Recreation Supervisor II 32.1660 43.1056 5,575 7,472
Risk/Safety Analyst III 38.9533 54.8113 6,752 9,501
Risk/Safety Analyst I 32.7729 43.9190 5,681 7,613
Risk/Safety Analyst II 36.0244 48.2762 6,244 8,368
Senior Deputy Fire Marshal 38.2320 53.7963 6,627 9,325
Senior Engineer 50.8578 75.1405 8,815 13,024
Senior Finance Analyst 41.0156 57.7130 7,109 10,004
Senior Human Resources & Workers' Compensation Analyst 41.0156 57.7130 7,109 10,004
Senior Ocean Lifeguard 24.7592 33.1797 4,292 5,751
Senior Management Analyst 41.0156 57.7130 7,109 10,004
Senior Payroll Specialist 32.7729 43.9190 5,681 7,613
Senior Planner I 43.5979 61.3467 7,557 10,633
Senior Planner I - Mobility Coordinator 43.5979 61.3467 7,557 10,633
Senior Planner II 46.6947 65.7042 8,094 11,389
Senior Risk Analyst 41.0156 57.7130 7,109 10,004
Special Events & Projects Supervisor 36.0244 48.2762 6,244 8,368
Stormwater Environmental Specialist I 29.5049 39.5393 5,114 6,853
Stormwater Environmental Specialist II 32.1660 43.1056 5,575 7,472
Stormwater Environmental Specialist III 35.3573 47.3822 6,129 8,213
Superintendent 48.8944 72.2395 8,475 12,522
Sustainability Manager 48.8944 72.2395 8,475 12,522
Utility & Maintenance Field Supervisor 35.3573 47.3822 6,129 8,213
Utility & Maintenance Supervisor I 36.8910 51.9094 6,394 8,998
Utility & Maintenance Supervisor II 38.9533 54.8113 6,752 9,501
Utility & Maintenance Technician I 24.2793 30.9871 4,208 5,371
Utility & Maintenance Technician II 25.2544 33.8432 4,377 5,866
Utility & Maintenance Technician III 27.3799 36.6916 4,746 6,360
Utility & Maintenance Technician IV 29.5049 39.5393 5,114 6,853
Encinitas Firefighters' Association
Classification Title Hourly SEMI-MONTHLY Monthly Annual
Probationary FF/Paramedic 29.1006 3,531 7,062 84,739
Firefighter/Paramedic III 34.1931 4,149 8,297 99,568
Firefighter/Paramedic II 34.9204 4,237 8,474 101,685
Firefighter/Paramedic I 36.0120 4,369 8,739 104,864
Fire Engineer 36.7269 4,456 8,912 106,946
Fire Captain 43.0948 5,229 10,457 125,489
Administrative Fire Captain*47.4043 5,309 11,503 138,037
New Administrative Fire Captain - No Other Changes
Page 32023-06-21 Item #10C -
Attach 3 Reso 2023-49 Exhibit A - Updated
Page 3 of 3
AGENDA REPORT
City Council
MEETING DATE: June 21, 2023
PREPARED BY: Kelly Sanderson,
Finance Manager
With Contributions from
All Departments
DEPT. DIRECTOR: Teresa S. McBroome
DEPARTMENT: Finance CITY MANAGER: Pamela Antil
SUBJECT:
Approval of FY 2023-24 Operating Budget and FY 2023-24 to FY 2027-28 Capital Improvement
Program (CIP) and Financial Plan; Adoption of Resolution 2023-47, Approving Operating and
CIP Appropriations for FY 2023-24; Adoption of Resolution 2023-48, Determining the
Appropriations Limit for FY 2023-24; and Adoption of Resolution 2023-49, Approving Position
Titles and Pay Ranges for FY 2023-24
RECOMMENDATION:
Staff recommends City Council take the following actions:
1. Adopt Resolution No. 2023-47, titled “A Resolution of the City Council of the City of
Encinitas Adopting the Fiscal Year 2023-24 Operating Budget and Capital Improvement
Program Appropriations” (Attachment 1).
2. Adopt Resolution No. 2023-48, titled “A Resolution of the City Council of the City of
Encinitas Determining and Adopting the Appropriations Limit for Fiscal Year 2023-24 in
Accordance with Article XIII-B of the Constitution of the State of California” (Attachment
2).
3. Adopt Resolution No. 2023-49, titled “A Resolution of the City Council of the City of
Encinitas Approving Titles and Pay Ranges for the City of Encinitas for Fiscal Year
2023-24” (Attachment 3)
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.
2023-06-21 Item #10C Page 1 of 39
This item is not related to the Climate Action Plan.
STRATEGIC PLAN:
This item falls within the Fiscal Stewardship and 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 proposed FY 2023-24 Operating Budget is balanced, and all policy-directed reserves are
fully funded. The Proposed Budget recommends a total City budget of $119.3 million funded by
126.4 million in revenue. The General Fund budget is proposed at $90.2 million funded by
100.4 million in revenue. The proposed FY 2023-24 CIP Budget is $14.2 million.
All City Funds
The proposed FY 2023-24 budget across all City funds includes:
Estimated revenues of $126.4 million, a decrease of $1.3 million, or 1.0 percent under
the FY 2022-23 Revised Budget. When adjusted for $4.1 million in one-time state grant
revenue budgeted in the current year, revenues reflect an increase of $2.8 million, or 2.2
percent over FY 2022-23.
Proposed operating expenditures of $119.3 million, a decrease of $24.6 million, or 17.1
percent, under the FY 2022-23 Revised Budget. When adjusted for $7.0 million in one-
time improvements to Pacific View in the Facilities Fund (403), $1.3 million for two fire
engines in the Fire Apparatus Replacement Fund (624), and capital project carryforward
balances in ESD and CSD Funds (512/522) in the current year, revenues reflect an
increase of $2.7 million, or 1.9% over FY 2022-23.
The proposed budget includes the following additions directed at the Budget Workshop
held April 19, 2023:
o $485K Pacific View Startup: Furniture & Fixtures, part-time Arts Coordinator
0.75) to FTE, part-time Facilities Specialist (0.75) to FTE
o $150K Increase Habitat Stewardship Funding & Maintenance/Monitoring Plan
moving to a Work Project in the capital budget at Adoption)
o $75K E-Bike/Bicycle Safety Training with School Districts
o $0 Zero Waste Administrator (New FTE)
o $0 Sustainability Management Analyst (New FTE)
o $0 Lifeguards (2 New FTE)
o $132K Marine Safety Lieutenant (New FTE)
o $137K Housing Management Analyst (New FTE)
o $155K Fire Administrative Training Captain (New FTE)
o $150K Mobility Manager (New FTE)
Proposed capital expenditures of $14.2 million. This includes projected FY 2023-24
funding identified in the CIP Plan adopted on June 15, 2022. It also includes $7.1 million
of additional funding directed by Council at the Budget Workshop held April 19, 2023,
2023-06-21 Item #10C Page 2 of 39
and one $0.25 million net $0 administrative change entered after the Introduction. Key
additions include:
o $250K CS23B Citywide Rail Corridor Quiet Zone Analysis and Permitting
o $250K CD05E Storm Drain Repair, doubles annual funding to $500K
o $375K CS24B Leucadia At-Grade Crossing Design and Environmental
Grandview/Hillcrest and Glaucus)
o $500K CS19E Santa Fe Drive Corridor Improvements (East Construction)
Grant Funded Project
o $240K CS24A Annual Street Overlay Paving Project – Add Streets
Rodney, Turner, Shields)
o $311K CS24C Design New La Costa Ped Path – Vulcan to I-5
Note: Council indicated a desire to do design of both La Costa and
Vulcan Ped Path; however, there is not enough funding for design of
both. Staff will bring options related to Vulcan Ped Path separately to the
City Council).
o $250K WC11A Encinitas Habitat Stewardship Program
Net $0 administrative change moving budget detail from the Parks
operating budget to a multi-year Work Project in the CIP budget. The total
was included in the workshops and Introduction. The budget proposed
for Adoption appropriates funds to a specific project instead of the
operating division.
Proposed debt service payments of $5.2 million, which includes $1.7 million for the $20
million California Infrastructure and Economic Development Bank (IBank) loan signed
August 17, 2022, to finance the Leucadia Streetscape Segment C Westside
Improvements (CS23D) project. The 2008 Roof Lease was paid off in February 2023,
removing $0.18 million of annual debt service from future budgets.
Additional $0.33 million in new principal and interest payments from the Fire Apparatus
Replacement Fund (624) for the 2023 Stock Pumper and 2023 Pierce Triple Enforcer
fire engine leases, which were not included in the Budget Introduction and have since
been approved by City Council at their June 14, 2023 meeting.
General Fund
The General Fund is the City’s primary operating fund. It accounts for basic services—such as
public safety, public works, development services, engineering, park and street maintenance,
code enforcement—along with the administrative services required to support them.
The FY 2023-24 Proposed Budget for the General Fund includes:
Estimated revenues of $100.4 million, an increase of $4.3 million, or 4.5 percent, over
the current FY 2022-23 Revised Budget
Proposed operating expenditures of $90.2 million, an increase of $4.3 million, or 5.0
percent over the current budget
Proposed capital funding of $3.8 million in the Capital Improvement Program
Debt service payments of $5.2 million, and
Policy-directed budget stabilization reserves (two percent of revenue, $2.0 million) and
contingency reserves (20 percent of expenditures, $18.0 million).
2023-06-21 Item #10C Page 3 of 39
Unassigned fund balance is used for future project reserves and offcycle appropriations. The FY
2022-23 General Fund unassigned ending fund balance is projected to be $1.0 million on June
30, 2023. If the Proposed Budget is approved, the FY 2023-24 General Fund unassigned
ending fund balance is projected to be $1.0 million on June 30, 2024.
Changes Made After Budget Introduction
The City Council did not propose any changes impacting the budget totals presented in the FY
2023-24 Budget Introduction on May 24, 2023.
Fund Balance. When the budget workshops were held in March and April, the unassigned
General Fund balance was projected to be $2.0 million at the end of the current FY 2022-23 and
proposed FY 2023-24. In late May, staff determined that the Emergency Repairs - Storm
Sinkholes project (CX23A) needed additional funding for Lake Drive shoring, backfill and slope
reconstruction. Staff requested a $1.0 million offcycle appropriation on June 14, 2023, reducing
the General Fund projected unassigned fund balance to $1.0 million.
Lease Financing. The Proposed Budget adds $0.33 million in new principal and interest
payments to the Fire Apparatus Replacement Fund (624) for the 2023 Stock Pumper and 2023
Pierce Triple Enforcer fire engine leases. Lease amounts were unknown at the Budget
Introduction as staff was still comparing terms and negotiating rates. In late May, staff
negotiated lease financing agreements related to two emergency purchases approved by
Council in April, including:
April 12, 2023 (Resolution 2023-30), declaring intent to issue tax-exempt financing, and
authorizing staff to seek long-term financing for one Pierce Stock Enforcer Pumper Fire
Engine;
April 26, 2023 (Resolution 2023-35), declaring intent to issue tax-exempt financing, and
authorizing staff to seek long-term financing for one Pierce Enforcer Triple Combination
Fire Engine;
June 14, 2023 (Resolution 2023-58), authorizing the lease/purchase financing with
Pinnacle Public Financing for the Pierce Stock Enforcer Pumper Fire Engine; and
June 14, 2023 (Resolution 2023-66), authorizing a new lease with PNC Equipment
Finance for the Pierce Enforcer Triple Combination Pumper Fire Engine.
Capital Budget. In early June, staff confirmed that operating budget allocated to the Encinitas
Habitat Stewardship Program (EHSP) could move from the Parks division to an existing work
project in the Capital Improvement Program. This change would facilitate monitoring and
reporting, as well as automatically carryforward available project budget across fiscal years. The
following adjustments result in a net $0 impact to the General Fund:
0.25 million decrease the Parks Division’s operating budget, which includes $0.10
million of existing EHSP contracts and services budget (doubled from $50K to $100K in
FY23) plus $0.15 million added during the Budget Workshops
0.25 million increase General Fund capital transfers-out to the CIP fund (401)
0.25 million increase in the capital budget for the EHSP project (WC11A).
Labor Negotiations. The current Memorandum of Understanding (MOU) with the Service
Employees’ International Union (SEIU) expires June 30, 2023. Negotiations were underway
during the budget development process, and the total Proposed Budget includes anticipated
adjustments effective July 1, 2023.
2023-06-21 Item #10C Page 4 of 39
On June 21, 2023, staff will request Council approval for Resolution No. 2023-70, authorizing
the City Manager or designee(s) to execute a Memorandum of Understanding between the City
of Encinitas and Service Employees International Union Local 221.
Similar to SEIU, unrepresented employees’ salary and benefit changes include the same annual
base salary increases, the Juneteenth holiday, additional floating holiday and sick leave accrual
of 4.15 hours per pay period. Upon separation and retirement eligible, with no less than 300
hours of accrued sick leave, employees will receive a conversion payment of three to one of the
total accrued sick leave hours at their base hourly rate. An annual sick leave cash out is
available, with a minimum of 160 accrued hours, of two to one up to 40 hours maximum.
The budget also includes additional funding for the City Manager to make market adjustments
necessary for recruitment and retention of employees and managers in the unrepresented
group due to the increasing turnover in this group.
BACKGROUND:
The City of Encinitas fiscal year starts July 1 and ends June 30. Fiscal Year 2024 is displayed
as FY 2023-24 because it crosses calendar years.
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. City Council must approve the budget and authorize spending authority
appropriations) prior to the beginning of the new fiscal year on July 1, 2023. This report
proposes the final FY 2023-24 operating and capital budget for adoption on June 21, 2023.
Appropriations Limit (Gann Limit)
The 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. This report proposes the FY 2023-24 appropriations limit for adoption on June 21, 2023.
Position Titles and Pay Ranges
The City is required by CalPERS to maintain an approved, publicly available pay schedule that
identifies all positions and salary ranges. This is accomplished by adopting a resolution
approving position titles and pay ranges annually. This report proposes FY 2023-24 position
titles and pay ranges for adoption on June 21, 2023, to be effective July 1, 2023.
Long-Range Financial Planning
The operating budget includes the proposed revenue and expenditure plan for each department
over the next fiscal year. The five-year financial plan and Capital Improvement Program (CIP) is
a long-term plan developed to demonstrate fiscal sustainability and to plan for the construction
and replacement of infrastructure and other capital assets.
Strategic Planning Framework
Each year, the City Council reviews its priorities for the year at its annual Council Strategy
Workshop. On February 14, 2023, the City Council selected the following elements to include as
the categories for its highest priorities:
Environmental Health & Leadership
2023-06-21 Item #10C Page 5 of 39
Engagement & Education
Mobility & Alternate Modes
Fiscal Stewardship & Effective City Services
Housing & Affordability
Evolving & Preserving Community Character.
The strategic planning framework and links to related projects and topics are available on the
City website:
https://www.encinitasca.gov/government/annual-reports/2023-24-strategic-planning-framework
Public Involvement
On November 16, 2022, City Council approved the creation of a new seven-member
Infrastructure Task Force (ITF) which will meet bi-monthly from January 2023 through January
2024. The work of the task force will inform the preparation of the FY 2024-25 budget. Additional
information and meeting dates are available on the City website:
https://www.encinitasca.gov/government/boards-commissions/infrastructure-task-force
Budget Workshops offering opportunities for the public to provide input on budget priorities were
held at special Council meetings on March 15 and April 19, 2023.
On May 24, 2023, staff introduced the proposed FY 2023-24 Operating Budget and provided a
presentation focusing on variances between the current fiscal year and the proposed budget.
Staff also introduced the proposed FY 2023-24 CIP for review, public input, and Council
direction.
ANALYSIS:
The Proposed Budget complies with legal requirements and best practices. Proposed
appropriations support priorities outlined in City Council’s FY 2023-24 Strategic Planning
Framework.
Budget Adoption
Proposed Resolution 2023-47 (Attachment 1) establishes the FY 2023-24 Operating and
Capital Improvement Program budget appropriations and authorizes the related expenditures in
accordance with the ordinances and policies of the City of Encinitas.
Operating Budget
Staff has prepared the final operating and capital improvement program budgets based on
direction provided at the budget workshops and budget introduction City Council Special
Meetings. Presentations and agenda items containing additional context and prior discussions
are available on the City website:
https://www.encinitasca.gov/government/departments/finance/city-budgets
The Fund Balance Analysis (Attachment 1 Exhibit A) for all City funds shows the projected
beginning fund balance, estimated revenues, proposed operating expenditures, and net
transfers for operations, debt service, and capital projects. This schedule helps ensure policy-
directed reserves can be met; identify timing issues related to grant reimbursements; and
determine interfund transfers.
2023-06-21 Item #10C Page 6 of 39
The General Fund Summary of Revenue, Expenditures, and Transfers (Attachment 1 Exhibit
B) presents revenues by source and expenditure totals by function, department, and type. It
also shows operating, capital, and debt service transfers in and out of the General Fund.
Capital Budget
The proposed Five-Year Capital Improvement Program (Attachment 1 Exhibits C and D) lists
proposed capital and work project funding by project type and funding source. The proposed
capital budget appropriates funds for FY 2023-24 only. Projects shown in future years are
programmed into the CIP plan and are not funded until each subsequent budget adoption.
These schedules reflect the list of projects presented to Council during the Budget Introduction
on May 24, 2023, along with the new net $0 change moving Encinitas Habitat Stewardship
Program funding from the operating budget to a work project in the CIP. Specific changes
following pages:
Title Project
Attach 1C
By Type
Attach 1D
By Fund
Annual Street Overlay (Add Streets Rodney,
Turner, Shields) *one-time increase
CS23A Page 3 Page 1
Citywide Rail Corridor Quiet Zone (Analysis
and Permitting) *fund next phase
CS23B Page 3 Page 1
Encinitas Habitat Stewardship Program WC11A Page 4 Page 1
La Costa Ped Path *add new project CS24C Page 1 Page 1
Leucadia At-Grade Rail Crossings Design
and Environmental (Grandview/Hillcrest and
Glaucus) *fund next phase
CS24B Page 3 Page 2
Santa Fe Drive Corridor Improvements
grant match for East construction
CS19E Page 3 Page 2
Schedule of Annual Appropriations Limit (Gann Limit)
Prior to each fiscal year, City Council is required to adopt by resolution the Appropriations Limit
otherwise known as the Gann Limit) for the upcoming fiscal year.
The appropriation limitation imposed by Proposition 4 and modified by Proposition 111 creates a
restriction on the amount of revenue which can be appropriated in any fiscal year. The
revenues which are subject to the limitation are those considered “proceeds of taxes.” The
basis for calculating the limit began in fiscal year 1978-79 and is adjusted annually based on
population and inflation growth factors. During any fiscal year, the city may not appropriate any
proceeds of taxes it receives in excess of its established limit.
Proposed Resolution No. 2023-48 (Attachment 2) Exhibit A calculates the FY 2023-24
appropriations limit at $147,420,890 and demonstrates that the City’s appropriations subject to
limitation are well below the approved appropriations limit. Exhibit B updates the FY 2021-22
change factor from 1.0388 to 1.0580, resulting in a $2.4 million increase to the FY 2021-22 limit
and $2.6 million increase to the FY 2022-23 limit.
2023-06-21 Item #10C Page 7 of 39
Position Titles and Pay Ranges
The City is required by CalPERS to maintain an approved, publicly available pay schedule that
identifies all positions and salary ranges.
Proposed Resolution No. 2023-49 (Attachment 3) identifies all positions titles and pay ranges
for the City of Encinitas for FY 2023-24.
Salary and benefit expenditures include the terms and conditions of the bargaining agreements
with the City’s two labor unions—Service Employees’ International Union (SEIU) and the
Encinitas Firefighter’s Association (EFFA).
Other
CIP Projects by Status (Attachment 4) provides additional information regarding completed
phases and funding needs for priority projects managed by the Engineering Department.
ATTACHMENTS:
1. Resolution No. 2023-47, titled “A Resolution of the City Council of the City of Encinitas
Adopting the Fiscal Year 2023-24 Operating Budget and Capital Improvement Program
Appropriations”
A. All Funds - Fund Balance Analysis
B. General Fund - Summary of Revenue, Expenditures, and Transfers
C. CIP Plan by Type for FY 2023-24 through FY 2027-28
D. CIP Plan by Fund for FY 2023-24 through FY 2027-28
2. Resolution No. 2023-48, titled “A Resolution of the City Council of the City of Encinitas
Determining and Adopting the Appropriations Limit for Fiscal Year 2023-24 in
Accordance with Article XIII-B of the Constitution of the State of California”
3. Resolution No. 2023-49, titled “A Resolution of the City Council of the City of Encinitas
Approving Titles and Pay Ranges for the City of Encinitas for Fiscal Year 2023-24”
4. Engineering Capital Projects by Status FY 2023-24
2023-06-21 Item #10C Page 8 of 39
ATTACHMENT 1
RESOLUTION NO. 2023-47
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ENCINITAS
ADOPTING THE FISCAL YEAR 2023-24 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 2023-24
Operating Budget.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of
Encinitas that the annual operating budget and Capital Improvement Program budget
appropriations for Fiscal Year 2023-24 as contained in Exhibits A through D 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 #10C Page 9 of 39
ATTACHMENT 1
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 #10C Page 10 of 39
All Funds
Fund Balance Analysis
Schedule A #F5, updated 6/14/2023 Fiscal Year 2022-23 Fiscal Year 2023-24
In $ thousands ACFR + + Q1..Q3 - Q1..Q3 + Q1..Q3 = Estimated ++-+= Estimated
Beginning CY Projected CY Projected CY Net Ending NY Proposed NY Proposed NY Net Ending % Change in
Fund Balance Operating Operating Transfers Fund Balance Operating Operating Transfers Fund Balance Fund Balance
7/1/2022 Adj Revenue Expenditures In (Out)6/30/2023 Adj Revenue Expenditures In (Out)6/30/2024 FY23 to FY24
Governmental Funds - Fund Balance
GENERAL Reserves
101 - GENERAL FUND 29,328 (18,876) 96,081 85,867 (15,935) 4,731 (1,299) 100,392 90,169 (12,595) 1,060 -50%
SPECIAL REVENUE
INFRASTRUCTURE Timing
201 - STATE GASOLINE TAXES (36) 36 2,925 - (2,926) (1) 3,151 - (3,151) (1) 0%
203 - STATE CAPITAL GRANTS (5,505) 5,505 3,790 - (3,615) 175 - - (500) (325) -286%
211 - TRANSNET PROGRAM (1,232) 1,232 2,057 - (1,846) 211 2,429 - (2,105) 535 154%
212 - COASTAL ZONE MANAGEMENT 1,872 578 387 (1,370) 694 990 414 (348) 922 33%
223 - FEDERAL CAPITAL GRANT (3,314) 3,314 38 - (37) 0 - - - 0 0%
TOTAL INFRASTRUCTURE (8,215) 10,087 9,387 387 (9,794) 1,079 - 6,570 414 (6,104) 1,131
GRANTS & HOUSING
202 - STATE LAW ENF GRANT (0) 100 100 - (0) 100 100 - (0) 0%
213 - GOVERNMENT EDUCATION ACCESS 313 316 112 (173) 344 253 252 - 346 0%
214 - SOLID WASTE RECYCLING & HHW 141 462 942 500 161 983 980 - 163 2%
221 - SENIOR NUTRITION GRANT - 18 249 118 (113) 30 282 118 (247) 119%
222 - CDBG GRANT (256) 256 530 135 (395) - 313 30 (191) 92 0%
228 - FEDERAL LAW ENF GRANT - - - - - - - - - 0%
229 - RESTRICTED DONATIONS & CONTRIB 81 116 63 (1) 133 45 35 (10) 133 0%
230 - CSA-17 BENEFIT FEES 406 233 268 0 371 233 274 - 331 -11%
TOTAL GRANTS & HOUSING 684 256 1,775 1,869 50 896 - 1,956 1,952 (83) 818
DEVELOPMENT IMPACT Return 3Q
231 - PARK DEVELOPMENT FEES 452 217 - - 669 217 - - 886 32%
232 - PARKLAND ACQUISITION FEES 582 373 - - 955 373 - - 1,328 39%
233 - TRAFFIC MITIGATION FEES 79 2 119 - (200) (0) 169 - (150) 19
234 - REGIONAL TRAFFIC MITIG FEE 28 157 - (200) (14) 158 - -143
235 - OPEN SPACE ACQUISITION FEES 77 24 - 5 105 24 - -129 23%
236 - RECREATIONAL TRAILS FEES 3 9 - -12 9 - -22 75%
237 - COMMUNITY FACILITIES FEES - 29 - (30) (1) 29 - (29) (1) 0%
238 - FIRE MITIGATION FEES (0) 55 - (55) (0) 72 - (72) (0) 0%
239 - FLOOD CONTROL MITIGATION FEES 378 81 - -459 (79) - - 380 -17%
251 - IN LIEU FEES CURB GUTTER SIDEW 20 0 - -20 0 - - 20 0%
252 - IN LIEU FEES UNDERGROUND UTIL 1,038 1 - -1,039 1 - - 1,041 0%
253 - IN LIEU FEES AFFORDABLE HOUSIN 144 5 - -149 10 - - 159 7%
TOTAL DEVELOPMENT IMPACT 2,802 2 1,069 - (480) 3,394 - 982 - (251) 4,125
Exhibit 1A
2023-06-21 Item #10C Page 11 of 39
All Funds
Fund Balance Analysis
Schedule A #F5, updated 6/14/2023 Fiscal Year 2022-23 Fiscal Year 2023-24
In $ thousands ACFR + + Q1..Q3 - Q1..Q3 + Q1..Q3 = Estimated ++-+= Estimated
Beginning CY Projected CY Projected CY Net Ending NY Proposed NY Proposed NY Net Ending % Change in
Fund Balance Operating Operating Transfers Fund Balance Operating Operating Transfers Fund Balance Fund Balance
7/1/2022 Adj Revenue Expenditures In (Out)6/30/2023 Adj Revenue Expenditures In (Out)6/30/2024 FY23 to FY24
LIGHTING & LANDSCAPING
291 - VILLANITAS ROAD MID 226 23 33 - 216 23 32 - 207 -4%
292 - CERRO STREET MID 543 78 42 - 579 92 51 - 620 7%
293 - VILLAGE PARK MID 49 34 70 29 43 33 71 30 35 -18%
294 - WIRO PARK MID 11 11 31 17 8 11 31 18 7 -17%
295 - ENCINITAS LLD 1,698 1,702 1,783 (50) 1,567 1,601 1,803 (40) 1,325 -15%
297 - ENC RANCH LLD 1,672 635 664 - 1,643 635 677 (5) 1,596 -3%
TOTAL LIGHTING & LANDSCAPING 4,199 - 2,484 2,622 (4) 4,057 - 2,395 2,665 4 3,791
DEBT SERVICE
301 - DEBT SERVICE FUND - - 2,177 2,177 - - 1,721 1,721 - #DIV/0!
302 - ENC PUBLIC FINANCE AUTHORITY 15 - 3,444 3,444 15 - 3,462 3,462 15 0%
TOTAL DEBT SERVICE 15 - - 5,621 5,621 15 - - 5,183 5,183 15
CAPITAL PROJECTS
401 - CAPITAL IMPROVEMENTS-EXISTING 22,723 - - - 22,723 - - - 22,723 0%
402 - CAPITAL IMPROVEMENTS-NEW 7,237 - - - 7,237 - - - 7,237 0%
403 - FACILITIES CAPITAL MAINTENANCE 9,991 - 10,235 (73) (317) - 825 1,100 (42) -87%
TOTAL CAPITAL PROJECTS 39,952 - - 10,235 (73) 29,644 - - 825 1,100 29,919
TOTAL GOVERNMENTAL FUNDS 68,765 (8,530) 110,796 106,601 (20,614) 43,816 (1,299) 112,295 101,208 (12,746) 40,858
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.
Exhibit 1A
2023-06-21 Item #10C Page 12 of 39
All Funds
Fund Balance Analysis
Schedule A #F5, updated 6/14/2023 Fiscal Year 2022-23 Fiscal Year 2023-24
In $ thousands ACFR + + Q1..Q3 - Q1..Q3 + Q1..Q3 = Estimated ++-+= Estimated
Beginning CY Projected CY Projected CY Net Ending NY Proposed NY Proposed NY Net Ending % Change in
Fund Balance Operating Operating Transfers Fund Balance Operating Operating Transfers Fund Balance Fund Balance
7/1/2022 Adj Revenue Expenditures In (Out)6/30/2023 Adj Revenue Expenditures In (Out)6/30/2024 FY23 to FY24
Proprietary Funds - Net Assets
ENTERPRISE
511 - CSD OPERATIONS 49,136 5,475 4,557 (1,607) 48,447 - 4,752 5,161 (1,625) 46,413 -4%
512 - CSD CAPITAL REPLACEMENT 5,798 - 9,302 1,607 (1,897) - - - (1,897) 0%
513 - CSD CAPITAL EXPANSION 1,723 50 - - 1,773 50 - - 1,823 3%
TOTAL CARDIFF SANITARY DIVISION 56,657 - 5,525 13,859 - 48,323 - 4,802 5,161 (1,625) 46,339
521 - ESD OPERATIONS 23,360 2,668 1,913 (2,803) 21,312 - 2,570 2,289 (2,600) 18,993 -11%
522 - ESD CAPITAL REPLACEMENT 7,497 - 9,754 2,803 546 - - - 546 0%
523 - ESD CAPITAL EXPANSION - 25 - - 25 25 - - 50 100%
TOTAL ENCINITAS SANITARY DIVISION 30,857 - 2,693 11,667 - 21,884 - 2,595 2,289 (2,600) 19,590
551 - SECTION 8 HOUSING ADMIN 38 385 158 (217) 49 393 37 (199) 207 322%
552 - SECTION 8 HOUSING HAP 1 1,328 - (1,413) (84) 1,406 - (1,406) (84) 0%
561 - PAC PINES AFFORDABLE HOUSING 1,701 237 260 (24) 1,653 249 255 (36) 1,611 -3%
TOTAL AFFORDABLE HOUSING 1,741 - 1,950 417 (1,655) 1,619 - 2,048 291 (1,641) 1,734
INTERNAL SERVICE
601 - SELF INSURANCE 6,499 (4,151) 1,243 4,797 2,813 1,607 (262) 1,390 5,267 3,463 930 -26%
611 - WASTEWATER SUPPORT (335) 1,544 1,097 (147) (35) 1,902 1,168 (685) 14 -141%
621 - FLEET MAINTENANCE (180) 775 590 - 4 748 725 (27) (0) -100%
622 - VEHICLE REPLACEMENT 872 10 583 377 677 - 487 386 576 -15%
623 - MACH EQUIPMENT REPLACEMENT 1,256 10 503 305 1,068 - 874 734 928 -13%
624 - FIRE APPARATUS REPLACEMENT 1,388 3,136 3,786 1,623 2,361 - 1,193 500 1,668 -29%
631 - TECHNOLOGY OPERATIONS - - - - - 170 189 - (20) #DIV/0!
632 - TECHNOLOGY REPLACEMENT - - - - - 424 424 - (0) #DIV/0!
TOTAL INTERNAL SERVICE 9,500 (4,151) 6,718 11,356 4,970 5,682 (262) 4,634 10,328 4,370 4,097
TOTAL PROPRIETARY FUNDS 98,754 (4,151) 16,887 37,299 3,316 77,507 (262) 14,079 18,069 (1,495) 71,760
TOTAL ALL FUNDS 167,519 (12,681) 127,683 143,900 (17,299) 121,323 (1,561) 126,373 119,276 (14,241) 112,617
Definition of Net Assets
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.
Exhibit 1A
2023-06-21 Item #10C Page 13 of 39
General Fund
Summary of Revenue, Expenditures, and Transfers
Schedule C #F4, updated 6/14/2023
Original Projected Proposed NY - CYQ3 Proposed
Actual Budget Q3 Budget Budget Budget Budget
LY 2021-22 CY 2022-23 CY 2022-23 NY 2023-24 $ Change % Change
REVENUES BY SOURCE
TAX REVENUE
1 Property Tax 55,475,479 58,110,000 59,110,000 63,082,500 3,972,500 6.7%
2 Documentary Transfer Tax 978,331 600,000 600,000 650,000 50,000 8.3%
3 Sales Tax 17,510,658 16,190,000 17,640,000 17,490,000 (150,000) -0.9%
4 Transient Occupancy Tax 4,422,672 3,420,056 3,920,056 4,300,000 379,944 9.7%
5 Franchise Fees 2,903,674 2,891,977 2,391,977 2,335,500 (56,477) -2.4%
6 Excise Tax - - - 250,000 250,000 #DIV/0!
7 Penalties & Interest - Delinq Taxes 29,544 2,040 2,040 - (2,040) -100.0%
8 Total Tax Revenue 81,320,358 81,214,073 83,664,073 88,108,000 4,443,927 5.3%
OTHER REVENUE
9 Licenses and Permits 319,909 236,000 236,000 291,000 55,000 23.3%
10 Intergovernmental Revenue 852,008 713,726 903,834 808,515 (95,319) -10.5%
11 Charges for Services 9,804,089 8,249,850 8,999,850 9,278,316 278,466 3.1%
12 Fines and Penalties 382,538 210,253 310,253 355,000 44,747 14.4%
13 Use of Money and Property (1,606,089) 1,094,777 1,094,777 1,076,800 (17,977) -1.6%
14 Other Revenue 1,192,845 611,793 871,949 474,000 (397,949) -45.6%
15 Total Other Revenue 10,945,301 11,116,399 12,416,663 12,283,631 (133,032) -1.1%
16 TOTAL REVENUE 92,265,658 92,330,472 96,080,736 100,391,631 4,310,895 4.5%
Exhibit 1B
2023-06-21 Item #10C Page 14 of 39
General Fund
Summary of Revenue, Expenditures, and Transfers
Schedule C #F4, updated 6/14/2023
Original Projected Proposed NY - CYQ3 Proposed
Actual Budget Q3 Budget Budget Budget Budget
LY 2021-22 CY 2022-23 CY 2022-23 NY 2023-24 $ Change % Change
EXPENDITURES BY FUNCTION
GENERAL GOVERNMENT
17 300 City Council - Administration 450,399 521,443 585,499 588,732 3,233 0.6%
18 302 City Attorney 986,304 985,000 985,000 935,000 (50,000) -5.1%
19 310 City Manager - Administration 1,121,870 1,399,355 1,443,009 1,398,431 (44,578) -3.1%
20 312 CM Economic Development 110,700 123,500 123,500 163,500 40,000 32.4%
21 314 CM Environmental (re-org DS)192,516 251,358 266,529 - (266,529) -100.0%
22 320 CM Human Resources 989,158 1,116,400 1,173,518 1,250,445 76,927 6.6%
23 330 CM Information Technology 3,207,518 3,594,012 3,647,392 4,130,294 482,902 13.2%
24 350 City Clerk - Administration 452,123 515,876 537,228 544,543 7,315 1.4%
25 351 City Clerk - Elections 2,478 203,500 203,500 3,500 (200,000) -98.3%
26 360 Finance - Administration 2,193,166 2,693,365 2,800,125 2,722,218 (77,907) -2.8%
27 Total General Government 9,706,232 11,403,809 11,765,300 11,736,663 (28,637) -0.2%
DEVELOPMENT SERVICES
28 314 Environmental (re-org from CM)- - 385,376 385,376 #DIV/0!
29 400 Director (re-org to Eng)344,627 375,782 397,134 - (397,134) -100.0%
30 405 Administration 478,732 514,762 523,623 559,319 35,696 6.8%
31 410 Land Development 2,867,571 3,887,877 4,051,933 4,388,105 336,172 8.3%
32 415 Regulatory Permits 155,417 169,609 708,759 210,111 (498,648) -70.4%
33 420 Applicant Deposits 115 3,000 3,000 - (3,000) -100.0%
34 430 Advanced Planning & Housing 954,761 1,197,911 1,248,319 1,806,456 558,137 44.7%
35 440 Building & Code Enforce 2,978,840 2,564,714 3,296,304 3,049,398 (246,906) -7.5%
36 450 Parking Citations 81,416 98,500 198,500 229,841 31,341 15.8%
37 730 Eng Inspections (re-org from Eng)- - 1,629,015 1,629,015 #DIV/0!
38 Total Development Services 7,861,478 8,812,155 10,427,572 12,257,621 1,830,049 17.6%
ENGINEERING
39 700 CIP Eng (adds 400 from DS)1,083,700 1,744,529 1,772,233 2,226,484 454,251 25.6%
40 710 Traffic Engineering 652,446 1,041,299 1,051,975 967,092 (84,883) -8.1%
41 730 Eng Inspections (re-org to DS) 1,326,544 1,360,823 1,360,823 - (1,360,823) -100.0%
42 Total Engineering 3,062,691 4,146,651 4,185,031 3,193,576 (991,455) -23.7%
PUBLIC SAFETY
43 500 Law Enforcement 13,057,634 17,681,754 17,681,754 17,865,449 183,695 1.0%
44 510 Fire Administration 606,623 639,832 655,846 717,545 61,699 9.4%
45 511 Fire Operations 15,701,677 15,831,256 16,164,932 16,744,391 579,459 3.6%
46 512 Loss Prevention 686,183 721,845 750,931 726,415 (24,516) -3.3%
47 513 Disaster Prep 188,438 193,362 198,700 230,353 31,653 15.9%
48 514 Marine Safety 1,471,281 1,662,401 1,673,077 1,858,733 185,656 11.1%
49 515 Junior Lifeguards 285,624 325,880 325,880 330,366 4,486 1.4%
50 Total Public Safety 31,997,460 37,056,330 37,451,120 38,473,252 1,022,132 2.7%
Exhibit 1B
2023-06-21 Item #10C Page 15 of 39
General Fund
Summary of Revenue, Expenditures, and Transfers
Schedule C #F4, updated 6/14/2023
Original Projected Proposed NY - CYQ3 Proposed
Actual Budget Q3 Budget Budget Budget Budget
LY 2021-22 CY 2022-23 CY 2022-23 NY 2023-24 $ Change % Change
PUBLIC WORKS
51 600 Administration 206,062 588,880 618,672 562,742 (55,930) -9.0%
52 620 Environmental 641 1,500 1,500 - (1,500) -100.0%
53 630 Street Maintenance 3,098,812 3,434,365 3,518,779 3,685,373 166,594 4.7%
54 640 Facility Maint Civic Center 415,988 489,872 533,872 586,508 52,636 9.9%
55 641 Facility Maint Fire Stations 254,603 343,640 376,640 396,865 20,225 5.4%
56 642 Facility Maint Yard 186,039 222,862 237,862 259,596 21,734 9.1%
57 643 Facility Maint Library 326,415 406,429 450,429 473,623 23,194 5.1%
58 644 Facility Maint Comm Ctr Park 352,248 420,162 420,162 480,037 59,875 14.3%
59 650 Stormwater Maintenance 678,343 694,165 694,699 816,489 121,790 17.5%
60 651 Stormwater Flood 85,053 100,295 100,829 96,405 (4,424) -4.4%
61 652 Stormwater Program 738,695 815,364 826,040 842,298 16,258 2.0%
62 Total Public Works 6,342,897 7,517,534 7,779,484 8,199,936 420,452 5.4%
PARKS RECREATION & CULTURAL ARTS
63 800 Administration 1,172,881 1,412,777 1,469,360 1,651,001 181,641 12.4%
64 810 Park Maintenance 2,516,196 3,129,753 3,180,429 3,316,229 135,800 4.3%
65 820 Beach Maintenance 613,643 744,147 754,147 796,303 42,156 5.6%
66 821 Surf Permits 26,916 30,000 30,000 33,500 3,500 11.7%
67 830 Trail Maintenance 280,107 405,204 405,204 412,791 7,587 1.9%
68 840 Recreation Programs 410,987 497,556 512,763 731,099 218,336 42.6%
69 850 Community Center 709,414 929,655 951,007 933,760 (17,247) -1.8%
70 856 Comm Ctr Programs 143,364 282,468 265,441 234,956 (30,485) -11.5%
71 857 Comm Ctr Facility Rentals 103,825 104,214 104,214 208,586 104,372 100.2%
72 861 Senior Ctr Programs 124,639 249,491 212,749 173,419 (39,330) -18.5%
73 876 Facility Programs & Events 632,284 594,018 594,018 629,156 35,138 5.9%
74 877 Facility Rentals 59,272 78,827 78,827 91,372 12,545 15.9%
75 879 Concession & Vending 175 - - - - #DIV/0!
76 881 Cultural Arts 246,845 350,434 425,829 490,569 64,740 15.2%
77 TBD Pacific View (FFE & Startup)- - 238,400 238,400 #DIV/0!
78 Total Parks Rec & Cultural Arts 7,040,549 8,808,544 8,983,987 9,941,141 957,154 10.7%
NON-DEPARTMENTAL
79 900 Central Purchases 78,650 95,298 95,298 80,798 (14,500) -15.2%
80 901 Shared Expenses 4,787,084 4,951,831 5,179,269 6,285,778 1,106,509 21.4%
81 Total Non-Departmental 4,865,733 5,047,129 5,274,567 6,366,576 1,092,009 20.7%
82 TOTAL EXPENDITURES 70,877,041 82,792,152 85,867,061 90,168,765 4,301,704 5.0%
83 TOTAL EXCESS REV OVER EXP 21,388,617 9,538,320 10,213,675 10,222,866 (9,529,129) -93.3%
Exhibit 1B
2023-06-21 Item #10C Page 16 of 39
General Fund
Summary of Revenue, Expenditures, and Transfers
Schedule C #F4, updated 6/14/2023
Original Projected Proposed NY - CYQ3 Proposed
Actual Budget Q3 Budget Budget Budget Budget
LY 2021-22 CY 2022-23 CY 2022-23 NY 2023-24 $ Change % Change
TRANSFERS*
TRANSFERS IN/SOURCES
84 Transfers In - Operating 1,207,486 1,176,166 1,176,166 1,191,877 15,711 1.3%
85 Transfers In - Capital 437,207 2,258,038 2,927,084 1,770,838 (1,156,246) -39.5%
86 Transfers In - Other - - 20,000,000 - (20,000,000)-100.0%
87 Transfers In - Debt Service - - - - - #DIV/0!
88 Total Transfers In 1,644,694 3,434,204 24,103,250 2,962,715 (21,140,535) -87.7%
TRANSFERS OUT
89 Transfers Out - Operating 5,608,879 5,966,133 5,914,280 6,562,987 648,707 11.0%
90 Transfers Out - Capital 11,713,722 6,938,304 28,502,515 3,811,744 (24,690,771) -86.6%
91 Transfers Out - Other - - - - - #DIV/0!
92 Transfers Out - Debt Service 3,545,935 5,329,770 5,621,145 5,182,970 (438,175) -7.8%
93 Total Transfers Out 20,868,536 18,234,207 40,037,940 15,557,701 (24,480,239) -61.1%
94 NET TRANSFERS (19,223,842) (14,800,003) (15,934,690) (12,594,986) 3,339,704 -21.0%
95 NET INCR (DECR) TO FUND BALANCE 2,164,775 (5,261,683) (5,721,015) (2,372,120) (6,189,425) 108.2%
See Summary of Operating and Debt Services Transfers for fund details
Alternate Analysis
Original Projected Proposed NY - CYQ3 Proposed
Actual Budget Budget 3Q23 Budget Budget Budget
EXPENDITURES BY TYPE LY 2021-22 CY 2022-23 FY 2022-23 NY 2023-24 $ Change % Change
96 Personnel 38,452,100 42,780,750 44,107,589 47,111,867 3,004,278 6.8%
97 Contracts & Services 30,491,909 37,867,047 39,340,944 40,204,500 863,556 2.2%
98 Materials & Supplies 1,343,339 1,553,042 1,687,436 2,107,000 419,564 24.9%
99 Internal Cost Allocation 370,194 428,187 557,966 538,672 (19,294) -3.5%
100 Capital Outlay 37,907 36,100 46,100 9,000 (37,100) -80.5%
101 Debt / Finance 181,593 127,026 127,026 197,726 70,700 55.7%
102 TOTAL EXPENDITURES 70,877,041 82,792,152 85,867,061 90,168,765 4,301,704 5.0%
Note: Column totals may not sum due to rounding.
Exhibit 1B
2023-06-21 Item #10C Page 17 of 39
General Fund
Summary of Operating and Debt Service Transfers
Schedule C #F4, updated 6/14/2023
Original Projected Proposed NY - CYQ3 Proposed
Actual Budget Q3 Budget Budget Budget Budget
LY 2021-22 CY 2022-23 CY 2022-23 NY 2023-24 $ Change % Change
Transfers In
Transers In - Operating
201 Gas Tax 991,721 1,091,166 1,091,166 1,091,317 151 0.0%
237 Community Facilities Fund 20,578 30,000 30,000 28,550 (1,450) -7.0%
238 Fire Mitigation Fund 195,187 55,000 55,000 72,010 17,010 8.7%
Total Transfers In - Operating 1,207,486 1,176,166 1,176,166 1,191,877 15,711 1.3%
Transfers Out
Transers Out - Operating
214 Solid Waste - 500,000 500,000 - (500,000)
221 Senior Nutrition 61,127 118,273 118,273 118,273 - 0.0%
222 CDBG 15,959 58,133 58,133 59,296 1,163 7.3%
229 Community Grant 140,000 140,000 140,000 140,000 - 0.0%
293 Village Park MID - 29,000 29,000 30,450 1,450 #DIV/0!
294 Wiro Park 17,000 17,000 17,000 18,190 1,190 7.0%
403 Facility Maintenance 1,100,000 1,100,000 1,100,000 1,100,000 - 0.0%
551 Section 8 51,954 51,954 52,993 1,039 #DIV/0!
561 Pacific Pines 28,593 28,593 28,593 - #DIV/0!
601 Self Insurance 3,297,793 2,938,180 2,812,541 3,462,683 650,142 19.7%
622 Vehicle Replacement 327,000 350,000 423,786 386,300 (37,486) -11.5%
623 Mach Equip Replacement 250,000 185,000 185,000 135,000 (50,000) -20.0%
624 Fire Apparatus Replacement 400,000 450,000 450,000 500,000 50,000 12.5%
631 Technology Operations (new)107,250 107,250 #DIV/0!
632 Technology Replacement (new)423,959 423,959 #DIV/0!
Total Transfers Out - Operating 5,608,879 5,966,133 5,914,280 6,562,987 117,498 2.1%
Transfers Out - Debt Service
301 Debt Service 183,556 183,560 183,560 - (183,560) -100.0%
301 I-Bank Loan Repayment 1,702,000 1,702,000 1,720,610 18,610 #DIV/0!
302 Debt Service EPFA 3,362,379 3,444,210 3,444,210 3,462,360 18,150 0.5%
Total Transfers Out - Debt 3,545,935 5,329,770 5,329,770 5,182,970 (146,800) -4.1%
Exhibit 1B
2023-06-21 Item #10C Page 18 of 39
ATTACHMENT 2
RESOLUTION NO. 2023-48
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ENCINITAS
DETERMINING AND ADOPTING THE APPROPRIATIONS LIMIT
FOR FISCAL YEAR 2023-24 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 2023-24 at
147,420,890 as contained in Exhibit A to this resolution.
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 #10C Page 28 of 39
ATTACHMENT 2
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 #10C Page 29 of 39
Exhibit A
Resolution 2023-48
City of Encinitas
Schedule of Annual Appropriations Limit
For Fiscal Year 2023-24
Prior Year Appropriations Limit Adopted Revised
FY 2021-22 Resolution 2021-71 129,123,149 131,520,750
FY 2022-23 Resolution 2022-62 138,760,849 141,337,406
A. Per Capita Cost of Living adjustment 1.0444
B. Population adjustment 0.9987
Change Factor (A x B)1.0430
Appropriations Limit for FY 2023-24 147,420,890$
Increase over prior year 6,083,484$
Appropriations Subject to Limitation 76,448,111$
Proceeds of Taxes 89,561,602$
Exclusions (13,113,491)
Under (Over) Limit 70,972,779$
Article XIIIB 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.
2023-06-21 Item #10C Page 30 of 39
Exhibit B
Resolution 2023-48
City of Encinitas
Schedule of Annual Appropriations Limit
For Fiscal Year 2023-24
Correcting a computational error.
FY 2021-22 Change Factor should be 1.0580, resulting in a increase $2.4M in FY22 and $2.6M in FY23.
Adopted
Reso 2021-71 Correction Revised
For Fiscal Year 2021-22 6/23/2021 + Needed =6/21/2023
Prior Year Appropriations Limit
FY 2020-21 adopted with Resolution 2020-55 $ 124,306,015
A. Per Capita Cost of Living adjustment 1.0573
B. Population adjustment 1.0007
Change Factor (A x B)1.0580 1.0388 1.0580
Appropriations Limit for FY 2021-22 129,129,088$ 2,391,661$ 131,520,750$
Adopted
Reso 2022-07 Correction Revised
For Fiscal Year 2022-23 6/15/2022 + Needed =6/21/2023
Prior Year Appropriations Limit
FY 2020-21 adopted with Resolution 2020-55 $ 129,123,149 131,520,750$
A. Per Capita Cost of Living adjustment 1.0755
B. Population adjustment 0.9992
Change Factor (A x B)1.0746 1.0746
Appropriations Limit for FY 2022-23 138,760,849$ 2,576,557$ 141,337,406$
2023-06-21 Item #10C Page 31 of 39
ATTACHMENT 3
RESOLUTION 2023-49
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ENCINITAS
APPROVING TITLES AND PAY RANGES FOR THE CITY OF ENCINITAS
FOR FISCAL YEAR 2023-24
WHEREAS, the City Council establishes and approves the classifications, titles
and pay ranges for all positions; and
WHEREAS, from May 2022 through March 2023, the San Diego Region inflation
ranged from 5.3% to 8.3%; and
WHEREAS, since 2022, employees’ medical insurance costs increased by 15% in
the San Diego Region; and
WHEREAS, the calendar year 2022 employee turnover rate rose to 16.7% for
employees of Service Employee International Union (SEIU) and 20.1% for unrepresented
employees; and
WHEREAS, the City Council of the City of Encinitas is adopting the Position Titles
and Pay Ranges for Fiscal Year 2023-24 (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 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 #10C Page 32 of 39
ATTACHMENT 3
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 #10C Page 33 of 39
EXHIBIT A
Resolution 2023-49
CLASSIFICATION TITLE MIN. MAX. MIN. MAX.
Accountant I 29.5049 39.5393 5,114 6,853
Accountant II 32.1660 43.1056 5,575 7,472
Accountant III 35.3573 47.3822 6,129 8,213
Administrative Fire Battalion Chief (40 hrs. a week)54.1388 79.9879 4,692 6,933
Administrative Services Director 69.5433 107.8841 12,054 18,700
Administrative Services Manager 46.6947 65.7042 8,094 11,389
Arts Assistant 19.8159 25.2906 3,435 4,384
Arts Program Administrator 41.0156 57.7130 7,109 10,004
Assistant Center Manager 36.8910 51.9094 6,394 8,998
Assistant City Manager 72.1421 111.916 12,505 19,399
Assistant Director of Development Services 59.0803 91.6532 10,241 15,887
Assistant Director of Engineering 59.0803 91.6532 10,241 15,887
Assistant Finance Director 59.0803 91.6532 10,241 15,887
Assistant Public Works Director/Assistant General Manager 59.0803 91.6532 10,241 15,887
Center Manager 41.0156 57.7130 7,109 10,004
City Clerk & Legislative Services Director 69.5433 107.8841 12,054 18,700
City Traffic Engineer 53.3178 78.7748 9,242 13,654
Code Enforcement Officer I 29.5049 39.5393 5,114 6,853
Code Enforcement Officer II 32.1660 43.1056 5,575 7,472
Code Enforcement Officer III 35.3573 47.3822 6,129 8,213
Code Enforcement Supervisor 36.2078 50.9482 6,276 8,831
Department Administrative Support Coordinator 27.3799 36.6916 4,746 6,360
Department Manager I / Chief Information Officer I 53.3178 78.7748 9,242 13,654
Department Manager II 59.0803 91.6532 10,241 15,887
Deputy City Clerk 36.2078 50.9482 6,276 8,831
Deputy Fire Chief 66.4286 98.1455 11,515 17,013
Deputy Fire Marshal I 32.1660 43.1056 5,575 7,472
Deputy Fire Marshal II 35.3573 47.3822 6,129 8,213
Development Services Director 69.5433 107.8841 12,054 18,700
Director of Engineering / City Engineer 69.5433 107.8841 12,054 18,700
Engineer I 42.7905 60.2107 7,417 10,437
Engineer II 45.8299 64.4874 7,944 11,178
Engineering Specialist I 29.5049 39.5393 5,114 6,853
Engineering Specialist II 32.1660 43.1056 5,575 7,472
Effective July 1, 2023
Salary Schedule for Fiscal Year 2023-24
City of Encinitas
HOURLY MONTHLY
Page 1 of52023-06-21 Item #10C Page 34 of 39
CLASSIFICATION TITLE MIN. MAX. MIN. MAX.
Effective July 1, 2023
Salary Schedule for Fiscal Year 2023-24
City of Encinitas
HOURLY MONTHLY
Engineering Specialist III 35.3573 47.3822 6,129 8,213
Environmental Project Manager 48.8944 72.2395 8,475 12,522
Executive Assistant 32.7729 43.9190 5,681 7,613
Facilities Specialist 27.3799 36.6916 4,746 6,360
Facilities Supervisor 35.3573 47.3822 6,129 8,213
Finance & City Treasurer Director 69.5433 107.8841 12,054 18,700
Finance Analyst I 32.7729 43.9190 5,681 7,613
Finance Analyst II 36.0244 48.2762 6,244 8,368
Finance Analyst III 38.9533 54.8113 6,752 9,501
Finance Manager I 41.0156 57.7130 7,109 10,004
Finance Manager II 46.9306 69.3383 8,135 12,019
Finance Manager III 48.8944 72.2395 8,475 12,522
Finance Technician I 24.2793 30.9871 4,208 5,371
Finance Technician I - Confidential 24.7374 31.5717 4,288 5,472
Finance Technician II 25.2544 33.8432 4,377 5,866
Finance Technician II - Confidential 25.7309 34.4817 4,460 5,977
Finance Technician III 27.3799 36.6916 4,746 6,360
Finance Technician III - Confidential 27.8963 37.3837 4,835 6,480
Fire Administrative Manager 46.6947 65.7042 8,094 11,389
Fire Battalion Chief (56 hrs. a week)35.1560 51.9416 4,265 6,302
Fire Chief 72.0168 111.7217 12,483 19,366
Fire Marshal 50.6517 74.8354 8,780 12,971
Fleet Maintenance Supervisor 35.3573 47.3822 6,129 8,213
Geographic Information Systems Analyst I 32.1660 43.1056 5,575 7,472
Geographic Information Systems Analyst II 36.2078 50.9482 6,276 8,831
Geographic Information Systems Analyst III 38.2320 53.7963 6,627 9,325
Geographic Information Systems Technician I 24.2793 30.9871 4,208 5,371
Geographic Information Systems Technician II 27.3799 36.6916 4,746 6,360
Heavy Equipment Mechanic I 24.2793 30.9871 4,208 5,371
Heavy Equipment Mechanic II 27.3799 36.6916 4,746 6,360
Heavy Equipment Mechanic III 29.5049 39.5393 5,114 6,853
Homeless Solutions Manager 48.8944 72.2395 8,475 12,522
Housing Services Manager 48.8944 72.2395 8,475 12,522
Human Resources & Workers' Compensation Director 69.5433 107.8841 12,054 18,700
Human Resources Analyst I 32.7729 43.9190 5,681 7,613
Page 2 of52023-06-21 Item #10C Page 35 of 39
CLASSIFICATION TITLE MIN. MAX. MIN. MAX.
Effective July 1, 2023
Salary Schedule for Fiscal Year 2023-24
City of Encinitas
HOURLY MONTHLY
Human Resources Analyst II 36.0244 48.2762 6,244 8,368
Human Resources Analyst III 38.9533 54.8113 6,752 9,501
Human Resources Manager 46.6947 65.7042 8,094 11,389
Human Resources Specialist 30.0616 40.2853 5,211 6,983
Human Resources Technician I 24.7374 31.5717 4,288 5,472
Human Resources Technician II 25.7309 34.4817 4,460 5,977
Information & Technology Director 69.5433 107.8841 12,054 18,700
Information Technology Analyst I 32.1660 43.1056 5,575 7,472
Information Technology Analyst II 36.2078 50.9482 6,276 8,831
Information Technology Analyst III 38.2320 53.7963 6,627 9,325
Information Technology Project Manager 41.0156 57.7130 7,109 10,004
Information Technology Supervisor 43.5979 61.3467 7,557 10,633
Information Technology Technician I 24.2793 30.9871 4,208 5,371
Information Technology Technician II 27.3799 36.6916 4,746 6,360
Lead Inspector 38.2320 53.7963 6,627 9,325
Management Analyst I 32.7729 43.9190 5,681 7,613
Management Analyst II 36.0244 48.2762 6,244 8,368
Management Analyst III 38.9533 54.8113 6,752 9,501
Marine Safety Captain 46.1380 64.9211 7,997 11,253
Marine Safety Lieutenant 34.0400 45.6170 5,900 7,907
Marine Safety Sergeant 31.2236 41.8424 5,412 7,253
Mobility Manager 38.9533 54.8113 6,752 9,501
Park Operations Manager 48.8944 72.2395 8,475 12,522
Parks & Beach Supervisor I 32.1660 43.1056 5,575 7,472
Parks & Beach Supervisor II 35.3573 47.3822 6,129 8,213
Parks, Recreation & Cultural Arts Director 69.5433 107.8841 12,054 18,700
Payroll Specialist 30.0616 40.2853 5,211 6,983
Planner I 27.3799 36.6916 4,746 6,360
Planner II 29.5049 39.5393 5,114 6,853
Planner III 32.1660 43.1056 5,575 7,472
Planner IV 36.2078 50.9482 6,276 8,831
Planning Manager 53.3178 78.7748 9,242 13,654
Principal Engineer 53.3178 78.7748 9,242 13,654
Principal Planner 50.8578 75.1405 8,815 13,024
Program Administrator 41.0156 57.7130 7,109 10,004
Page 3 of52023-06-21 Item #10C Page 36 of 39
CLASSIFICATION TITLE MIN. MAX. MIN. MAX.
Effective July 1, 2023
Salary Schedule for Fiscal Year 2023-24
City of Encinitas
HOURLY MONTHLY
Program Assistant I 19.8159 25.2906 3,435 4,384
Program Assistant I - Confidential 20.1897 25.7678 3,500 4,466
Program Assistant II 24.2793 30.9871 4,208 5,371
Program Assistant II - Confidential 24.7374 31.5717 4,288 5,472
Program Assistant III 25.2544 33.8432 4,377 5,866
Program Assistant III - Confidential 25.7309 34.4817 4,460 5,977
Program Coordinator 27.3799 36.6916 4,746 6,360
Public Works Director 69.5433 107.8841 12,054 18,700
Recreation Services Manager 48.8944 72.2395 8,475 12,522
Recreation Supervisor I 29.5049 39.5393 5,114 6,853
Recreation Supervisor II 32.1660 43.1056 5,575 7,472
Risk & Safety Analyst III 38.9533 54.8113 6,752 9,501
Risk/Safety Analyst I 32.7729 43.9190 5,681 7,613
Risk/Safety Analyst II 36.0244 48.2762 6,244 8,368
Senior Deputy Fire Marshal 38.2320 53.7963 6,627 9,325
Senior Engineer 50.8578 75.1405 8,815 13,024
Senior Finance Analyst 41.0156 57.7130 7,109 10,004
Senior Human Resources & Workers' Compensation Analyst 41.0156 57.7130 7,109 10,004
Senior Ocean Lifeguard 24.7592 33.1797 4,292 5,751
Senior Management Analyst 41.0156 57.7130 7,109 10,004
Senior Payroll Specialist 32.7729 43.9190 5,681 7,613
Senior Planner I 43.5979 61.3467 7,557 10,633
Senior Planner I - Mobility Coordinator 43.5979 61.3467 7,557 10,633
Senior Planner II 46.6947 65.7042 8,094 11,389
Senior Risk Analyst 41.0156 57.7130 7,109 10,004
Special Events & Projects Supervisor 36.0244 48.2762 6,244 8,368
Stormwater Environmental Specialist I 29.5049 39.5393 5,114 6,853
Stormwater Environmental Specialist II 32.1660 43.1056 5,575 7,472
Stormwater Environmental Specialist III 35.3573 47.3822 6,129 8,213
Superintendent 48.8944 72.2395 8,475 12,522
Sustainability Manager 48.8944 72.2395 8,475 12,522
Utility & Maintenance Field Supervisor 35.3573 47.3822 6,129 8,213
Utility & Maintenance Supervisor I 36.8910 51.9094 6,394 8,998
Utility & Maintenance Supervisor II 38.2320 53.7963 6,627 9,325
Utility & Maintenance Technician I 24.2793 30.9871 4,208 5,371
Page 4 of52023-06-21 Item #10C Page 37 of 39
CLASSIFICATION TITLE MIN. MAX. MIN. MAX.
Effective July 1, 2023
Salary Schedule for Fiscal Year 2023-24
City of Encinitas
HOURLY MONTHLY
Utility & Maintenance Technician II 25.2544 33.8432 4,377 5,866
Utility & Maintenance Technician III 27.3799 36.6916 4,746 6,360
Utility & Maintenance Technician IV 29.5049 39.5393 5,114 6,853
Encinitas Firefighters Association (EFFA)Hourly Semi-
Monthly Monthly Annual
Probationary Firefighter/Paramedic 29.1006 3,531 7,062 84,739
Firefighter/Paramedic III 34.1931 4,149 8,297 99,568
Firefighter/Paramedic II 34.9204 4,237 8,474 101,685
Firefighter/Paramedic I 36.0120 4,369 8,739 104,864
Fire Engineer 36.7269 4,456 8,912 106,946
Fire Captain 43.0948 5,229 10,457 125,489
Administrative Fire Captain *47.4043 5,309 11,503 138,037
New Administrative Fire Captain - No Other Changes
Page 5 of52023-06-21 Item #10C Page 38 of 39
Complete Funded/Not Complete Partially Unfunded Unfunded
LIST
NO.
STRATEGIC
PLAN
PRIORITY
PROJECT NAME
PROJECT
NUMBER
GRANT/OTHER
FUNDING
STUDY/INITIAL
EVAL.
DESIGN CONST. ADDITIONAL NEEDED
A Streetlight Conversion Project CS17H GRANT
BElCaminoRealZCrossing CS20G GRANT
CBeachStaircaseAccess Refurbishment Grandview)CP23A No
DLeucadiaStreetscapeSegment C West:Jupiter Moorgate CS23D OTHER
ESantaFeDriveCorridor Improvements West/HSIP Funded)CS19E GRANT
F Pacific View Improvements CF20D No
G Olivenhain Trunk Sewer Improvements Phase 1A)CC04J OTHER
H Traffic Signal Modifications Left Turn Permissive Signals)CS02G GRANT
IHwy101SeparatedBike Lanes Cycle Track Phase II)CS22C GRANT
JStormDrainRepairMoonlight Beach Stormwater Repairs and Lining)CD05E/CD23B OTHER
KStormDrainRepairCottonwood Creek Channel Restoration)CD05E OTHER N/A
L Collection System Rehabilitation B Street Sewer Main and Manhole)CE04H OTHER
MLaCostaStormwater Basin Rehab CD22A No N/A
NSantaFeDriveCorridor Improvements East/ATP Funded)CS19E GRANT
O Citywide Leading Pedestrian Intervals CS22B GRANT
PBeacon'sBeachParkingLot CP22A No
Q Collection System Rehabilitation Cottonwood Creek Sewer Manhole)CE04H OTHER
RHighway101Walkwayto Solana Beach CS22D GRANT
S Olivenhain Trunk Sewer Improvements Phase 2)Need ROW)CC04J OTHER
T Olivenhain Trunk Sewer Improvements Phase 3)Need ROW)CC04J OTHER
U Citywide Pedestrian Crossing Upgrades CS23G GRANT N/A
VADAParkingLotUpgrades Glen Park)CF18A No 100,000
WNorthCoastHighway 101 Drainage Improvements CD23A OTHER 20,000,000
XLeucadiaBlvdRoundabout at Hygeia Roundabout Only)CS18B OTHER 4,000,000
YLeucadiaBlvdRoundabout at Hygeia Pedestrian Improvements Only)CS18B No 800,000
Z Birmingham Drive Complete Streets CS17B No 12,000,000
AA Verdi Pedestrian Crossing CS16E No 16,000,000
BB Jason Street Drainage Improvements TBD No 650,000
CC Leucadia Streetscape Segment A South Drainage A Street to Marcheta)TBD No 10,000,000
DD Leucadia Streetscape Segment B Drainage Basil to Jupiter)TBD No 25,000,000
EE Citywide Rail Corridor Quiet Zone CS23B No 11,500,000
FF Recreational Trails Development Trail 82 Rancho Santa Fe Road)CP00F OTHER 4,500,000
GG Lake Drive Storm Drain Replacement TBD No 6,000,000
HH La Costa Avenue Improvements CS11C OTHER TBD
II Rail Safety Study At Grade Crossings Leucadia)WC22A/CS24B No 6,000,000
JJ
S Coast Highway 101 Pedestrian Crossing Mobility Enhancements at Solana
Beach
TBD No 400,000
KK Leucadia Watershed Master Plan and Implementation)WD19E No >30,000,000
LL Rail Corridor Cross Connect Grant and Implementation)WC19D OTHER >120,000,000
MM Beach Staircase Access Refurbishment Swami's)CP23A No 550,000
NN Leucadia Blvd.I 5 Bridge Rail Repair TBD No 500,000
OO San Elijo Bridge Rehabilitation Highway Bridge Program)CS23F GRANT 2,000,000
PP La Costa Pedestrian DG Path CS24C No 700,000
QQ Vulcan Pedestrian Path CS24D No 1,500,000
General Mobility Improvements CS18E
ADA Curb Ramp Project CS16C
Storm Drain Repair CD05E
Traffic Safety and Calming CS02F
Innovative Bike Lanes CS18D
Safe Routes to School Sidewalk Program CS01E
Traffic Signal Modifications CS02G
Annual Street Overlay CS24A 4,100,000
CAPITAL PROJECTS BY STATUS FY 2023 2024
June 21,2023
ANNUAL PROJECTS ANNUAL BUDGET
300,000
50,000
500,000
75,000
25,000
200,000
50,000
2023-06-21 Item #10C Page 39 of 39