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2023-05-24 Special Meeting Item #01 - FY23-24 Budget IntroAGENDA REPORT City Council MEETING DATE: May 24, 2023 PREPARED BY: Kelly Sanderson, Finance Manager Tom Gallup, Assistant Finance Director With Contributions from All Departments DEPT. DIRECTOR: Teresa S. McBroome DEPARTMENT: Finance CITY MANAGER: Pamela Antil SUBJECT: Introduction of City Manager’s Proposed Fiscal Year 2023-24 Operating and Capital Budgets RECOMMENDATION: Staff recommends that City Council take the following actions: 1. Review proposed FY 2023-24 operating and capital budgets; 2. Receive public input; and 3. Provide direction to staff regarding revisions to the proposed operating and capital budgets for final consideration and adoption on June 14, 2023. ENVIRONMENTAL CONSIDERATIONS: The action being considered by the City Council is exempt from the California Environmental Quality Act (CEQA) because it is not a “project” under Section 15378(b)(5) of CEQA Guidelines. The action involves an organizational or administrative activity of government that will not result in the direct or indirect physical change in the environment. This item is not related to the Climate Action Plan. STRATEGIC PLAN: This item falls within the Fiscal Stewardship & Effective City Services focus area of the Strategic Plan by using resources in a prudent and efficient manner consistent with City goals. 2023-05-24 Special Meeting Item #01 Page 1 of 31 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 $118.8 million funded by $125.4 million in revenue. The General Fund budget is proposed at $90.4 million funded by $100.4 million in revenue. The proposed FY 2023-24 CIP budget is $14.0 million. All City Funds The proposed FY 2023-24 budget across all City funds includes:  Estimated revenues of $125.4 million, a decrease of $2.2 million, or 1.8 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 $1.9 million, or 1.5 percent over FY 2022-23.  Proposed operating expenditures of $118.8 million, a decrease of $25.2 million, or 17.5 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 carryforward entries in ESD and CSD Capital Replacement Funds (512/522) in the current year, revenues reflect an increase of $2.2 million, or 1.5% 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 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 $14.0 million. This includes projected FY 2023-24 funding identified in the CIP Plan adopted on June 15, 2022, along with $7.1 million additional funding directed by Council at the Budget Workshop held April 19, 2023: 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.) 2023-05-24 Special Meeting Item #01 Page 2 of 31  Proposed debt service payments of $5.2 million, which includes $1.72 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. 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 these programs. 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 $90.4 million, an increase of $4.5 million, or 5.3 percent over the current budget  Proposed capital funding of $3.6 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, $18.1 million).   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. Unassigned fund balance is used for future project reserves and offcycle appropriations. 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. However, staff determined in May that the Emergency Repairs - Storm Sinkholes project (CX23A) needs an additional $1.0 million for Lake Drive shoring, backfill and slope reconstruction. An offcycle project appropriation will be presented to Council in June 2023, reducing the projected unassigned fund balance to $1.0 million. BACKGROUND: The City of Encinitas fiscal year starts July 1 and ends June 30. Fiscal Year 2024 (FY24) 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. The FY 2023-24 operating and capital budget is scheduled to be considered for adoption on June 14, 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. For FY 2023-24, the City's estimated appropriations of proceeds from taxes, less statutory exclusions, do not appear to exceed the limit and are not expected to present a constraint on current or future deliberations. The California Department of Finance typically publishes the price 2023-05-24 Special Meeting Item #01 Page 3 of 31 and population data to calculate the appropriations limit in May. As a result, the FY 2023-24 Appropriations Limit will be included in the Adopted Budget scheduled for consideration on June 14, 2023. Strategic Planning Framework Each year, the City Council reviews its priorities for the year at its annual Council Retreat. A Council priority is defined as a topic that will receive significant attention and budget consideration during the year. Typically, priorities have a one to three-year time limit, although some may continue beyond that time. On February 14, 2023, the City Council selected the following elements to include as the categories for its highest priorities:  Environmental Health & Leadership  Engagement & Education  Mobility & Alternate Modes  Fiscal Stewardship & Effective City Services  Housing & Affordability  Evolving & Preserving Community Character. 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, culminating in a final report with recommendations and presentation to the City Council in February/March 2024 with the following draft mission and overarching goals: 1. Identify the City’s capital improvement backlog and future needs for the 2025 to 2035 timeframe. 2. Define criteria and clarify processes for identifying and prioritizing future CIP needs, projects, and funding opportunities. 3. Ensure that the CIP program and prioritization is linked to the City’s policies, strategic plan, and planning priorities. 4. Ensure transparency in communications about infrastructure needs, challenges, and the work of the ITF. 5. Make recommendations regarding funding the City’s infrastructure backlog at the conclusion of the task force work. The work of the ITF will inform the preparation of the FY 2024-25 budget. 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. Budget Adoption is scheduled for June 14, 2023. ANALYSIS: The Proposed Budget complies with legal requirements and best practices. Proposed appropriations support priorities outlined in City Council’s 2023-24 Strategic Planning Framework. The Fund Balance Analysis (Attachment 1) projects beginning fund balance, revenues, operating expenditures, and transfers for operations, debt service, and capital projects. This schedule is 2023-05-24 Special Meeting Item #01 Page 4 of 31 used to ensure policy directed reserves can be met; identify timing issues related to grant reimbursements; and determine interfund transfers. General Fund Revenues (Attachment 2) Estimated General Fund revenues total $100.4 million—an increase of $4.3 million, or 4.5 percent, over the current FY 2022-23 Revised Budget. The General Fund is the City's largest and most discretionary fund. General Fund revenue is primarily comprised of property tax, sales tax and transient occupancy tax. Other revenue sources include fees and charges, franchise taxes, fines, licenses, and permits. The City projects solid revenue growth in FY 2023-24 mostly due to high property values and a rebound in tourism.     Property Tax Property Tax is the City’s largest revenue source. Nearly 88 percent of General Fund revenue is generated from taxes, with property tax alone accounting for 63 percent of total General Fund revenue. For FY 2023-24, staff recommends an increase of $4.0 million, or 6.7 percent, based on projections provided by the City’s property tax consultant HdL Coren & Cone with further analysis by staff. The projection for FY 2023-24 reflects continued growth, although at a more modest pace due to lower sales activity that will affect the assessed value increases from transfers of ownership. The increase is mostly the result of the annual Proposition 13 inflation adjustment for estimated real property values set at the two percent maximum for FY 2023-24 by the County Assessor’s office (based on the California Consumer Price Index, or CCPI). The full assessed value of the Alila Marea Beach Resort is also included in the FY 2023-24 tax roll. Sales Tax Sales Tax is the City’s second largest source of General Fund revenue. Staff recommends a decrease of $0.15 million, or 0.9 percent, in sales and use tax. Sales Tax revenue estimates for FY 2023-24 are conservative as experts vary on whether and to what extent a recession will occur, and recent quarters have shown mixed results. 2023-05-24 Special Meeting Item #01 Page 5 of 31 Revenues are projected to be relatively flat based on mixed economic pressures. For example, general consumer goods sales are expected to continue to soften as customers slowly adjust to inflation costs related to food and gas prices. Cities in San Diego County are seeing a reduction in the county use tax pool (where tax on internet sales is recorded and shared proportionally) as e-commerce allocations shift to distribution centers. Business and recreational travel is expected to increase in the summer. Residents and visitors are expected to continue to enjoy casual and quick-service dining, even with higher menu prices. Transient Occupancy Tax (TOT) TOT is the City’s third largest source of General Fund revenue. Staff recommends an increase of $0.38 million or 9.7 percent, for projected General Fund TOT. Revenues for both hotel and short- term vacation rentals are expected to increase as bookings continue to rebound following the COVID-19 pandemic. TOT is collected for both hotel and short-term vacation rentals at a rate of ten percent of the rent charged by the operator. Eight percent goes to the General Fund, and two percent is restricted to beach sand replenishment and stabilization projects in the Coastal Zone Management Fund (212). Excise Tax Staff is proposing new retail cannabis tax revenue totaling $0.25 million, which was not included in the FY 2022-23 budget. Four retail locations and operators have been selected via lottery and are currently in the permitting and plan check process. The City has not yet received applications for non-retail uses. Projected revenues are modest because it is unknown when retail sites will open and how much they will receive in sales. This new revenue source is a result of the voter-initiated “Measure H” approved on November 3, 2020. City Council approved Ordinance No. 2020-18 adding Chapter 9.25 to the Encinitas Municipal Code allowing certain cannabis-related uses and activities in specified zones. Measure H also requires that the City allow four retail cannabis businesses to operate in the City. On November 8, 2022, the voters approved the City-sponsored ballot measure known as the City of Encinitas Cannabis Business Tax Measure (“Measure L”) allowing the City to adopt ordinances to impose a Cannabis Business Tax. On April 12, 2023, staff introduced Ordinance 2023-03 which imposes a gross receipts tax on all cannabis businesses operating within the City. Council approved the ordinance along with Resolution 2023-21 setting Cannabis Business Tax rates at seven percent of gross receipts for retail cannabis businesses; four percent of gross receipts for non-retail cannabis businesses; and ten dollars per square footage of canopy area for commercial cultivation of cannabis and/or hemp. Other Revenue Sources Staff recommends a decrease of $0.06 million, or 2.4 percent, in Franchise Fees. Cable and video franchise revenue is expected to continue to remain relatively flat due to limited growth in new subscribers. Gas and electric franchise revenue is projected to decrease slightly due to decreased consumption related to recent rate increases and customers’ ongoing transition to solar energy. There is a net $0 change to the solid waste franchise fee collected from EDCO for the exclusive right to collect and process commercial and residential solid waste, recyclable, and green waste. These fees are used to help repair wear and tear on roads caused by trash trucks driving on City streets and to help fund street sweeping services. On May 12, 2021, Council approved a franchise fee increase—from the existing five percent to ten percent of gross revenues from Encinitas 2023-05-24 Special Meeting Item #01 Page 6 of 31 ratepayers—to be effective June 1, 2021. In Fiscal Year 2022-23 the additional revenue was originally budgeted in the General Fund, with an equivalent transfer to the Solid Waste Fund (214). Fiscal Year 2023-24 revenues will be budgeted and received directly in the Solid Waste Fund. Staff recommends an increase of $0.28 million, or 3.1 percent in Charges for Services. This reflects new fees approved in a recent fee study and CPI adjustments effective July 1, 2023. Internal cost allocation did not increase over the current fiscal year because the consultant’s updated cost allocation plan is being finalized. Staff recommends an increase of $0.04 million, or 14.4 percent, in Fines and Penalties to reflect increased parking penalties related to citywide enforcement. This is a result of Ordinance 2022- 05 passed in April 2022 which allows the City to utilize a private enforcement company in addition to the Sheriff and City staff. The proposed $0.4 million decrease in Other Revenue is primarily related to wildfire strike team reimbursements from the State. Staff budgets conservatively, as fire conditions and deployments vary year-to-year, then adjusts cost recovery revenue and overtime at mid-year. Intergovernmental revenue largely consists of the Cooperative Agreement for Fire Management Services with the Cities of Del Mar and Solana Beach. Potential cost-sharing revenue related to the new Fire Administrative Training Captain discussed in the budget workshops can be added if Council approves the position and when the agreement is amended. SDWD’s share of the Public Works Director was eliminated when the Director of Utilities/General Manager was created. General Fund Expenditures (Attachment 2) Proposed General Fund operating expenditures total $90.4 million, an increase of 5.3 percent over the FY 2022-23 Revised Budget. Proposed operating expenditures include the following requests discussed during the budget workshops, along with reclassifications needed to support enhanced services and continuity of operations: Budget Workshop Recommendations Impact Pacific View Startup Furn & Fixtures, PT Arts Coordinator (0.75) to FTE ($23K), PT Facilities Specialist (0.75) to FTE ($26K) $485K Increase Habitat Stewardship Funding & Maintenance/Monitoring Plan From $100K to $250K 150K E-Bike/Bicycle Safety Training with School Districts 75K Zero Waste Administrator (New FTE) 0 Sustainability Management Analyst (New FTE) 0 Lifeguards (2 New FTE from temporary hours) 0 Marine Safety Lieutenant (New FTE) 132K Housing Management Analyst (New FTE) 137K Fire Administrative Training Captain (New FTE) Co-op shared with JPA 155K Mobility Manager (New FTE) 150K Total Operating Recommendations $1.3M 2023-05-24 Special Meeting Item #01 Page 7 of 31 Expenditure totals by department are shown in the chart below. Attachment 2 displays totals by division.   Expenditure totals by type are presented in the following chart and analysis.    Personnel Personnel represents 52.2 percent of the General Fund operating expenditure budget. The proposed budget reflects the terms of all current and anticipated bargaining agreements with the employees. The Memorandum of Understanding (MOU) with the Service Employees’ International Union (SEIU) expires June 30, 2023. Salaries and benefits for non-safety represented employees reflect terms of the current bargaining agreement. Staff will present the results of negotiations with SEIU to City Council at a future Council meeting. 2023-05-24 Special Meeting Item #01 Page 8 of 31 The proposed budget includes personnel adjustments discussed at the Budget Workshops held March 15 and April 19, 2023, which support Council strategic priorities and provide:  Housing and Affordability o Required monitoring and site inspections for existing and new Affordable Housing Units related to Housing Element site development  Environmental Health and Leadership / Engagement and Education o Assistance with ongoing implementation of Climate Action Plan (CAP) measures, supported by CAP fee revenue o Compliance with organic waste requirements mandated by State SB 1383 and Zero Waste Strategy adopted in the City’s CAP, supported by franchise fee revenue  Evolving and Preserving Community Character o Start-up staffing for Pacific View Facilities maintenance and arts program  Mobility and Alternate Modes / Engagement and Education o New Mobility Manager in Parks, Recreation, and Cultural Arts  Fiscal Stewardship and Effective City Services o Cooperative Fire Department coordination of multi-jurisdictional annual training requirements—including fire suppression and emergency medical training/testing—partially supported by Cooperative Management Services Agreement revenue o Increased marine safety supervision from four-day to seven-day coverage, along with improved lifeguard recruitment and retention by converting some part-time hours to full-time staff. The number of employees is measured in full-time equivalent (FTE) units. One FTE works 2,080 hours per year. The City’s employee count totaled 238.15 FTE on July 1, 2022. A new Homeless Services Manager position was approved offcycle on November 16, 2022 bringing the FY 2022- 23 total to 239.15 FTE (excluding San Dieguito Water District personnel). For FY 2023-24, staff is proposing personnel adjustments that increase the number of City employees by 9.25 FTEs to 248.40 FTE. Specific adjustments include: Department – Division Description FTE Development Services New Management Analyst – Sustainability  (Net $0: eliminate intern and CAP revenue offset) 1.00 New Management Analyst - Housing 1.00 Fire New Fire Captain Administrative (Training) 1.00 Marine Safety New Marine Safety Lieutenant 1.00 New Sr. Lifeguards   (Net $0: convert temporary lifeguard hours to FTE) 2.00 Public Works New Facilities Specialist for Pacific View   (Convert from 0.75 part-time contract staff budget) 1.00 New Program Administrator - Waste (Supported by Solid Waste Fund franchise fees) 1.00 Parks Rec & Cultural Arts New Mobility Manager 1.00 Increase existing 0.75 Arts Assistant to 1.0 Arts Program Coordinator for Pacific View 0.25 Total FTE Increase 9.25 2023-05-24 Special Meeting Item #01 Page 9 of 31 Contracts and Services Contracts and Services represent 44.7 percent of the General Fund expenditure budget. The City contracts for services in many areas including law enforcement, building plan check, engineering inspections, miscellaneous planning review, animal services, emergency dispatch, recreation program instruction, and maintenance of parks, beaches, trails, trees, streets, and facilities. Staff proposes an increase of $1.1 million, or 2.8 percent, over FY 2022-23. This percentage appears lower than current inflation rates because staff typically negotiates multi-year agreements with fixed annual amounts or planned increases tied to the consumer price index. As a result, contract costs tend to be stable for two to five years, then catch up to market rates when re-bid. The proposed Contracts and Services budget includes contracted increases and inflationary adjustments, along with the following key operational adjustments discussed at the Budget Workshops held on March 15 and April 19, 2023:  Inflationary adjustments  $150K increase Habitat Stewardship Funding & Maintenance/Monitoring Plan The $17.6 million law enforcement agreement with the San Diego County Sheriff is the City’s largest contract, representing 44 percent of the Contracts and Services category and 20 percent of the General Fund operating expenditure budget. A contracted one percent increase is included in the proposed budget. Other Categories Staff proposes an increase of $0.4 million, or 24.9 percent, in Materials and Supplies. This includes inflationary increases along with the following key operational adjustments discussed at the Budget Workshop held on March 15 and April 19, 2023:  $436K for Pacific View startup costs including furniture, fixtures, equipment, and  $75K for E-Bike/Bicycle Safety Training with School Districts and Community. Staff proposes a decrease of $0.13 million, or 23.3 percent, in Internal Cost Allocation. As with the revenue side of cost allocation, rates did not increase over the current fiscal year because the consultant’s updated cost allocation plan is being finalized. Also, some wastewater-related adjustments were included at midyear. Staff proposes a decrease of $37 thousand, or 80.5 percent, in Capital Outlay. This category represents one-time General Fund expenditures and varies year-to-year based on the need for new machinery and equipment. The Debt/Finance category remains flat year-to-year with amounts tied to an amortization schedule for the City's share of Regional Communications System infrastructure. The $71 thousand increase is related to reclassification of a lease previously budgeted in the Contracts category. General Fund Transfers (Attachment 2) Significant decreases in transfers are due to $20 million in IBank loan proceeds recorded in the current FY 2022-23. 2023-05-24 Special Meeting Item #01 Page 10 of 31 Capital Improvement Program (Attachment 3) 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. The proposed plan through FY 2027-28 contains $57.4 million in capital improvement/work projects over the next five years. Of the five-year total, $14.0 million is programmed for FY 2023- 24. The General Fund is planned to contribute $8.7 million, or 15 percent of total funding. When the operating budget and six-year financial plan were adopted in June 2022, City Council programmed $ 2.3 million from the General Fund for the Capital Improvement Program (CIP) in FY 2023-24. Staff is proposing $1.9 million in additional CIP funding, and $0.6 million transferring recurring work projects to the operating budget, for a total of $3.6 million. Even though the City assumed an additional $1.7 million in debt service payments for the Leucadia Streetscape IBank Loan, additional unassigned fund balance is available for appropriation in FY 2023-24 due to budget savings realized from the previous year and higher than anticipated revenues in the current year. Process The City adopts a multi-year Capital Improvement Program (CIP) each year that includes projects with a dollar threshold of $100,000 and a useful life of five years or more. Many of the funds, including the General Fund, contribute funding to the capital plan. Unlike the operating budget, capital projects have assigned budget amounts that are not tied to a single fiscal year. The completion of these projects can take multiple years, with budget remaining on the project until it is expended or closed and returned to the funding source. Starting in FY 2023-24 the CIP plan will shift from six-years to a five-year plan for Fiscal Years 2023-24 through 2027-28 to coincide with a shift from two-year to one-year operating budgets. In a typical budget cycle, departments review existing projects for potential closure or reappropriation; update amounts to be programmed in future years; and submit new projects for potential community and Council consideration. For the FY 2023-24 CIP budget, staff proposed limited changes to the CIP plan adopted on June 15, 2022. This is largely due to the backlog of partially funded projects; significant fiscal and staffing resources committed in Fiscal Year 2022-23 to complex projects like the $20 million IBank funding for Leucadia Streetscape and $7 million for Pacific View Improvements; and the newly created Infrastructure Task Force that will be meeting from January 2023 through January 2024 to provide recommendations for prioritizing and funding capital improvements for the 2025 to 2035 timeframe. During the workshops held March 15 and April 19, 2023, Council provided direction to staff on the City’s Capital Improvement Program including prioritization, timelines, and project funding. Staff reviewed amounts shown in the Capital Improvement Program plan for FY 2023-24 including:  An overview of sources/funds that support the CIP, including General Fund unassigned fund balance available for appropriation,  CIP projects by status showing projects in construction, starting construction soon, and paused until additional funding is committed,  Annual CIP Projects, which are ongoing projects and improvements with appropriations planned for each year, such as Safe Routes to School and Storm Drain Repairs, 2023-05-24 Special Meeting Item #01 Page 11 of 31  Staff recommendations for changes to the planned FY 2023-24 appropriations, and  Additional projects and priorities that Council could direct staff to fund in the FY 2023-24 CIP budget. Proposed Funding Proposed FY 2023-24 CIP project appropriations funded by the General Fund total $3.6 million. This includes:  $2.3 million in projected amounts adopted on June 15, 2022,  $1.9 million in additional Council-directed funding from the April 19, 2023, budget workshop, and  $0.6 million net $0 reduction moving work projects from the CIP plan to the operating budget. During the FY 2022-23 budget adoption on June 15, 2022, Council approved the six-year CIP plan projecting $2.3 million in FY 2023-24 funding toward the following projects:   During the budget workshop on April 19, 2023, Council directed staff to fund an additional $1.9 million toward the following projects: 2023-05-24 Special Meeting Item #01 Page 12 of 31   During budget development, staff identified six projects that reflect ongoing operations more than one-time Work Projects or Studies in the CIP. The Proposed budget transfers $0.6 million in planned Work Project funding from the CIP Plan into the Fiscal Year 2023-24 operating budget for the following projects: This administrative change results in:  A net $0 change to the overall budget, by increasing General Fund operating expenditures and transfers-out to internal service funds, while decreasing transfers-out to capital funds.  Cyclical increases in operating budgets when special studies are required—for example, the Housing division’s assessment of fair housing that is required every five years.  Streamlined CIP budgeting, monitoring, and reporting—for example, moving ongoing Technology projects to an internal service fund with a cost allocation and replacement plan. The proposed FY 2023-24 budget includes $10.4 million in non-General Fund CIP funding provided by the Gas Tax, Facilities, Grants, Mitigation, Special Revenue, Transnet, and Wastewater Funds: 2023-05-24 Special Meeting Item #01 Page 13 of 31   The Moonlight Beach Pump Station Rehabilitation project in the Encinitas Sanitary Division’s Capital Replacement Fund (522) was projected to cost $1.5 million as of last year. The cost for this project is now budgeted at $2.1 million due to additional issues not anticipated in the initial 2019 report that require incorporating safety improvements into the final design, the impact of inflation and construction cost trends, and project delivery costs (estimated at $0.1 million). The City of Encinitas has funded $1.5 million for this project over the past three years. The unfunded amount of $0.6 million is budgeted for FY 2023-24. The project is funded solely by revenues collected in the Encinitas Sanitary Division’s Operating Fund (521).   ATTACHMENTS: 1. Fund Balance Analysis (Schedule A #F5) for All Funds 2. General Fund Revenue and Expenditure Summary (Schedule C #F4) 3. Five-Year Capital Improvement Program – FY24 to FY28 Plan 4. CIP Projects by Status 2023-05-24 Special Meeting Item #01 Page 14 of 31 All FundsFund Balance AnalysisSchedule A #F5, updated 5/18/2023Fiscal Year 2022‐23 Fiscal Year 2022‐23In $USD thousandsACFR + + Q1..Q3‐  Q1..Q3 + Q1..Q3= Estimated++‐+= EstimatedBeginningCY Projected CY Projected CY NetEnding NY Proposed NY Proposed NY NetEnding % Change inFund BalanceOperating Operating TransfersFund BalanceOperating Operating TransfersFund BalanceFund Balance7/1/2022 Adj Revenue Expenditures In (Out)6/30/2023Adj Revenue Expenditures In (Out)6/30/2024FY23 to FY24Governmental Funds ‐ Fund BalanceGENERAL Reserves101 ‐ GENERAL FUND29,328               (18,876) 96,081              85,867              (15,935)            4,731                (1,349) 100,382           90,419              (12,345)            1,000                ‐50%SPECIAL REVENUEINFRASTRUCTURE201 ‐ STATE GASOLINE TAXES(36) 2,925                ‐ (2,926)              (37) 3,151 ‐ (3,151)              (37) 0%203 ‐ STATE CAPITAL GRANTS(5,505)                3,790                ‐ (3,615)              (5,330)               ‐ ‐ ‐ (5,330)               0%211 ‐ TRANSNET PROGRAM(1,232)                1,232     2,057                ‐ (1,846)              211 2,429                ‐ (2,105)              535 154%212 ‐ COASTAL ZONE MANAGEMENT1,872 578 387 (1,370)              694 990 414 (348) 922 33%223 ‐ FEDERAL CAPITAL GRANT(3,314)                38 ‐ (37) (3,313) ‐ ‐ ‐ (3,313)               0%TOTAL INFRASTRUCTURE(8,215)                1,232     9,387                387 (9,794)              (7,775)               6,570                414 (5,604)              (7,223)               GRANTS & HOUSING202 ‐ STATE LAW ENF GRANT(0) 0 100 100 ‐ ‐ 100 100 ‐ ‐ #DIV/0!213 ‐ GOVERNMENT EDUCATION ACCESS313 (313) 316 112 (173) 32 253 252 ‐ 33 4%214 ‐ SOLID WASTE RECYCLING & HHW141 (141) 462 942 500 20 983 980 ‐ 22 13%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‐  ‐             ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!229 ‐ RESTRICTED DONATIONS & CONTRIB81 116 63 (1) 133 45 35 (10) 133 0%230 ‐ CSA‐17 BENEFIT FEES406 233 268 0 371 233 274 ‐ 331 ‐11%TOTAL GRANTS & HOUSING684 (197) 1,775 1,869                50 443 1,956                1,952                (83) 364 DEVELOPMENT IMPACT231 ‐ PARK DEVELOPMENT FEES452 217 ‐ ‐ 669 217 ‐ ‐ 886 32%232 ‐ PARKLAND ACQUISITION FEES582 373 ‐ ‐ 955 373 ‐ ‐ 1,328                39%233 ‐ TRAFFIC MITIGATION FEES79 2             119 ‐ (200) (0) 169 ‐ (150) 19 ‐4999%234 ‐ REGIONAL TRAFFIC MITIG FEE28 157 ‐ (200) (14) 158 ‐ ‐ 143 ‐1109%235 ‐ OPEN SPACE ACQUISITION FEES77 24 ‐ 5 105 24 ‐ ‐ 129 23%236 ‐ RECREATIONAL TRAILS FEES3 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 FEES378 81 ‐ ‐ 459 (79) ‐ ‐ 380 ‐17%251 ‐ IN LIEU FEES CURB GUTTER SIDEW20 0 ‐ ‐ 20 0 ‐ ‐ 20 0%252 ‐ IN LIEU FEES UNDERGROUND UTIL1,038 1 ‐ ‐ 1,039                1 ‐ ‐ 1,041                0%253 ‐ IN LIEU FEES AFFORDABLE HOUSIN144 5 ‐ ‐ 149 10 ‐ ‐ 159 7%TOTAL DEVELOPMENT IMPACT2,802 1,069                ‐ (480) 3,394 982 ‐ (251) 4,125 Attachment 12023-05-24Special Meeting Item #01Page 15 of 31 All FundsFund Balance AnalysisSchedule A #F5, updated 5/18/2023Fiscal Year 2022‐23 Fiscal Year 2022‐23In $USD thousandsACFR + + Q1..Q3‐  Q1..Q3 +  Q1..Q3= Estimated++‐+= EstimatedBeginningCY Projected CY Projected CY NetEnding NY Proposed NY Proposed NY NetEnding % Change inFund BalanceOperating Operating TransfersFund BalanceOperating Operating TransfersFund BalanceFund Balance7/1/2022 Adj Revenue Expenditures In (Out)6/30/2023Adj Revenue Expenditures In (Out)6/30/2024FY23 to FY24LIGHTING & LANDSCAPING291 ‐ VILLANITAS ROAD MID226                     23                     33                     ‐                        216                    23                     32                     ‐                        207                    ‐4%292 ‐ CERRO STREET MID543                     78                     42                     ‐                        579                    92                     51                     ‐                        620                    7%293 ‐ VILLAGE PARK MID49                       34                     70                     29                     43                      33                     71                     30                     35                      ‐18%294 ‐ WIRO PARK MID11                       11                     31                     17                     8                        11                     31                     18                     7                        ‐17%295 ‐ ENCINITAS LLD1,698                  1,702                1,783                (50)                    1,567                1,601                1,803                (40)                    1,325                ‐15%297 ‐ ENC RANCH LLD1,672                  635                   664                   ‐                        1,643                635                   677                   (5)                      1,596                ‐3%TOTAL LIGHTING & LANDSCAPING4,199                  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 AUTHORITY15                       ‐                        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‐EXISTING22,723               ‐                        ‐                        ‐                        22,723              ‐                        ‐                        ‐                        22,723              0%402 ‐ CAPITAL IMPROVEMENTS‐NEW7,237                  ‐                        ‐                        ‐                        7,237                ‐                        ‐                        ‐                        7,237                0%403 ‐ FACILITIES CAPITAL MAINTENANCE9,991                  ‐                        10,235              (73)                    (317)                  ‐                        825                   1,100                (42)                    ‐87%TOTAL CAPITAL PROJECTS39,952               ‐                        10,235              (73)                    29,644              ‐                        825                   1,100                29,919              TOTAL GOVERNMENTAL FUNDS68,765               (17,841) 110,796           106,601           (20,614)            34,508              112,285           101,458           (11,996)            31,990              Definition of Fund BalanceAll 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.Attachment 12023-05-24Special Meeting Item #01Page 16 of 31 All FundsFund Balance AnalysisSchedule A #F5, updated 5/18/2023Fiscal Year 2022‐23 Fiscal Year 2022‐23In $USD thousandsACFR + + Q1..Q3‐  Q1..Q3 + Q1..Q3= Estimated++‐+= EstimatedBeginningCY Projected CY Projected CY NetEnding NY Proposed NY Proposed NY NetEnding % Change inFund BalanceOperating Operating TransfersFund BalanceOperating Operating TransfersFund BalanceFund Balance7/1/2022 Adj Revenue Expenditures In (Out)6/30/2023Adj Revenue Expenditures In (Out)6/30/2024FY23 to FY24Proprietary Funds ‐ Net AssetsENTERPRISE511 ‐ CSD OPERATIONS49,136               5,475                4,557                (1,607)              48,447              4,752                4,685                (1,625)              46,889              ‐3%512 ‐ CSD CAPITAL REPLACEMENT5,798 ‐ 9,302                1,607                (1,897)               ‐ ‐ 1,625                (272) ‐86%513 ‐ CSD CAPITAL EXPANSION1,723 50 ‐ ‐ 1,773                50 ‐ ‐ 1,823                3%TOTAL CARDIFF SANITARY DIVISION56,657               5,525                13,859              ‐ 48,323              4,802                4,685                ‐ 48,440              521 ‐ ESD OPERATIONS23,360               2,668                1,913                (2,803)              21,312              2,570                2,039                (2,600)              19,243              ‐10%522 ‐ ESD CAPITAL REPLACEMENT7,497 ‐ 9,754                2,803                546 ‐ 600 2,600                2,547                366%523 ‐ ESD CAPITAL EXPANSION‐ 25 ‐ ‐ 25 25 ‐ ‐ 50 100%TOTAL ENCINITAS SANITARY DIVISION30,857               2,693                11,667              ‐ 21,884              2,595                2,639                ‐ 21,839              ‐ 551 ‐ SECTION 8 HOUSING ADMIN38 385 158 (217) 49 393 37 (199) 207 322%552 ‐ SECTION 8 HOUSING HAP1 1,328                ‐ (1,413)              (84) 1,406 ‐ (1,406)              (84) 0%561 ‐ PAC PINES AFFORDABLE HOUSING1,701 237 260 (24) 1,653 249 255 (36) 1,611 ‐3%TOTAL AFFORDABLE HOUSING1,741 1,950                417 (1,655)              1,619                2,048                291 (1,641)              1,734                ‐ INTERNAL SERVICE ‐ 601 ‐ SELF INSURANCE6,499 1,243                4,791                2,813                5,764                1,390                5,267                3,463                5,349                ‐7%611 ‐ WASTEWATER SUPPORT(335) 1,544                1,117                (147) (55) 1,209                975 (713) (533) 871%W621 ‐ FLEET MAINTENANCE(180) 775 611 ‐ (16) 595 725 (27) (174) 958%622 ‐ VEHICLE REPLACEMENT872 10 583 377 677 ‐ 487 386 576 ‐15%623 ‐ MACH EQUIPMENT REPLACEMENT1,256 10 503 305 1,068                ‐ 874 734 928 ‐13%624 ‐ FIRE APPARATUS REPLACEMENT1,388 3,136                3,786                1,623                2,361                ‐ 865 500 1,996                ‐15%631 ‐ TECHNOLOGY OPERATIONS‐ ‐ ‐ ‐ ‐ 88 80 ‐ 7 #DIV/0!632 ‐ TECHNOLOGY REPLACEMENT‐ ‐ ‐ ‐ ‐ 424 424 ‐ (0) #DIV/0!TOTAL INTERNAL SERVICE9,500 6,718                11,391              4,970                9,798                3,705                9,697                4,343                8,149                TOTAL PROPRIETARY FUNDS98,754               16,887             37,334             3,316                81,623              13,150             17,313             2,703                80,162              TOTAL ALL FUNDS167,519             127,683           143,935           (17,299)            116,130            125,435           118,771           (9,293)              112,152            Definition of Net AssetsThese 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.Attachment 12023-05-24Special Meeting Item #01Page 17 of 31 General Fund Summary of Revenue, Expenditures, and Transfers Schedule C #F4, updated 5/16/2023 Original Projected Proposed NY ‐ CY NY ‐ CY Actual Budget Q3 Budget Budget Q3 Budget Q3 Bud FY 2021‐22 FY 2022‐23 FY 2022‐23 FY 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           798,400           (105,434)         ‐11.7% 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      12,273,516      (143,147)         ‐1.2% 16 TOTAL REVENUE 92,265,658     92,330,472      96,080,736      100,381,516    4,300,780       4.5% Attachment 2 2023-05-24 Special Meeting Item #01 Page 18 of 31 General Fund Summary of Revenue, Expenditures, and Transfers Schedule C #F4, updated 5/16/2023 Original Projected Proposed NY ‐ CY NY ‐ CY Actual Budget Q3 Budget Budget Q3 Budget Q3 Bud FY 2021‐22 FY 2022‐23 FY 2022‐23 FY 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 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        4,581,726        529,793          13.1% 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 Eng)‐                   ‐                    1,629,015        1,629,015       #DIV/0! 38 Total Development Services 7,780,062       8,812,155        10,427,572      12,451,242      2,023,670       19.4% ENGINEERING 39 700 City 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 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% Attachment 2 2023-05-24 Special Meeting Item #01 Page 19 of 31 General Fund Summary of Revenue, Expenditures, and Transfers Schedule C #F4, updated 5/16/2023 Original Projected Proposed NY ‐ CY NY ‐ CY Actual Budget Q3 Budget Budget Q3 Budget Q3 Bud FY 2021‐22 FY 2022‐23 FY 2022‐23 FY 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        3,566,229        385,800          12.1% 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        10,191,141      1,207,154       13.4% 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        6,092,157        912,888          17.6% 81 Total Non‐Departmental 4,865,733       5,047,129        5,274,567        6,172,955        898,388          17.0% 82 TOTAL EXPENDITURES 70,795,625     82,792,152      85,867,061      90,418,765      4,551,704       5.3% 83 TOTAL EXCESS REV OVER EXP 21,470,033     9,538,320        10,213,675      9,962,751        (9,789,244)     ‐95.8% Attachment 2 2023-05-24 Special Meeting Item #01 Page 20 of 31 General Fund Summary of Revenue, Expenditures, and Transfers Schedule C #F4, updated 5/16/2023 Original Projected Proposed NY ‐ CY NY ‐ CY Actual Budget Q3 Budget Budget Q3 Budget Q3 Bud FY 2021‐22 FY 2022‐23 FY 2022‐23 FY 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      3,561,744        (24,940,771)    ‐87.5% 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      15,307,701      (24,730,239)    ‐61.8% 94 NET TRANSFERS (19,223,842)   (14,800,003)    (15,934,690)    (12,344,986)    3,589,704       ‐22.5% 95 NET INCR (DECR) TO FUND BALANCE 2,246,191       (5,261,683)       (5,721,015)       (2,382,235)       (6,199,540)     108.4% *See Summary of Significant Changes for additional detail. **See Summary of Operating and Debt Service Transfers for additional detail. Alternate Analysis Original Projected Proposed NY ‐ CY NY ‐ CY Actual Budget Budget 3Q23 Budget Budget Budget EXPENDITURES BY TYPE FY 2021‐22 FY 2022‐23 FY 2022‐23 FY 2023‐24 $ Change % Change 96 Personnel 38,452,100     42,780,750      44,107,589      47,222,352      3,114,763       7.1% 97 Contracts & Services 30,491,909     37,867,047      39,340,944      40,454,500      1,113,556       2.8% 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           428,187           (129,779)         ‐23.3% 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      90,418,765      4,551,704       5.3% Note: Column totals may not sum due to rounding. Attachment 2 2023-05-24 Special Meeting Item #01 Page 21 of 31 Five‐Year Capital Improvement ProgramFY 2024 to FY 2028 Plan ‐ By TypeFY 2023‐24 Budget IntroductionIncludes changes to CIP Plan Adopted June 15, 2022:May 24, 2023*Directed by Council at Budget Workshop 2 on April 19, 2023(‐) Net $0 change moving recurring Work Projects to Operating BudgetIn thousands $USDProposed Projected Projected Projected Projected 5‐Year Total Type Title Project Funding Source FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27 FY 2027‐28 FY24 to FY28Drainage N Hwy 101 Drainage Improvements CD23A 223 ‐ Federal Capital Grant‐               ‐              ‐              ‐              ‐ ‐ Storm Drain RepairCD05E 101 ‐ General Fund250              250              250              250              250 1,250               Storm Drain Repair *double funding in FY24 CD05E 101 ‐ General Fund250              ‐              ‐              ‐              ‐ 250 Drainage Total500              250              250              250              250 1,500               Facilities Civic Center ImprovementsCF16A 403 ‐ Facilities100              100              100              100              100 500 Community Center ImprovementsCF18B 403 ‐ Facilities100              100              100              100              100 500 Fire Stations ImprovementsCF16B 403 ‐ Facilities25                25                25                25                25 125 Library ImprovementsCF16F 403 ‐ Facilities400              50                50                50                50 600 Lifeguard Facility ImprovementsCF20A 403 ‐ Facilities75                25                25                25                25 175 Pacific Pines Maintenance ScheduleWC18D 561 ‐ Pacific Pines64                65                75                26                17 247 Park Facilities ImprovementsCF23A 403 ‐ Facilities75                75                75                75                75 375 PW Facility ImprovementsCF16D 403 ‐ Facilities50                50                50                50                50 250 Facilities Total889              490              500              451              442 2,772               Mobility ImprovementsADA Curb Ramp Project (Transition Plan Compliance)CS16C101 ‐ General Fund50                50                50                50                50 250 General Mobility ImprovementsCS18E 101 ‐ General Fund300              300              300              300              300 1,500               Innovative Bike LanesCS18D 101 ‐ General Fund25                25                25                25                25 125 La Costa Ped Path *add new projectCS24C 101 ‐ General Fund311              ‐              ‐              ‐              ‐ 311 Safe Routes to SchoolCS01E 101 ‐ General Fund200              200              200              200              200 1,000               Traffic Safety and CalmingCS02F 101 ‐ General Fund75                75                75                75                75 375 Vulcan Ped Path *staff to bring options in a separate reportCS24D 101 ‐ General Fund‐              ‐              ‐              ‐              ‐ ‐ Mobility Improvements Total961              650              650              650              650 3,561               1 of 5Attachment 3A2023-05-24Special Meeting Item #01Page 22 of 31 Five‐Year Capital Improvement ProgramFY 2024 to FY 2028 Plan ‐ By TypeFY 2023‐24 Budget IntroductionIncludes changes to CIP Plan Adopted June 15, 2022:May 24, 2023*Directed by Council at Budget Workshop 2 on April 19, 2023(‐) Net $0 change moving recurring Work Projects to Operating BudgetIn thousands $USDProposed Projected Projected Projected Projected 5‐Year Total Type Title Project Funding Source FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27 FY 2027‐28 FY24 to FY28Parks and BeachesBeach Habitat Study WB16A 212 ‐ Coastal Zone Mgmt 40                40                40                40                40                    200                  Beach Staircase Access Refurbishment (Grandview)CP23A 101 ‐ General Fund‐              463               ‐              ‐              ‐                   463                  Beacon's Coastal Bluff Restoration Project CP22C 212 ‐ Coastal Zone Mgmt 8                  8                  8                  8                  8                      41                    Coastal Storm Damage Reduction Project WB16C 203 ‐ State Capital Grant 500              ‐              ‐              ‐              ‐                   500                  212 ‐ Coastal Zone Mgmt 150              150              150              150              150                  750                  Dune Restoration ProjectCP16A 212 ‐ Coastal Zone Mgmt 50                 ‐              ‐              ‐              ‐                   50                    Park Improvement ProjectsCP04G 101 ‐ General Fund236              245              253              260              268                  1,262               SCOUP‐Sand Compatiblity Opportunistic Use ProgramWB08C 212 ‐ Coastal Zone Mgmt 100              100              100              100              100                  500                  Parks and Beaches Total1,084          1,006          551              558              566                  3,765               2 of 5Attachment 3A2023-05-24Special Meeting Item #01Page 23 of 31 Five‐Year Capital Improvement ProgramFY 2024 to FY 2028 Plan ‐ By TypeFY 2023‐24 Budget IntroductionIncludes changes to CIP Plan Adopted June 15, 2022:May 24, 2023*Directed by Council at Budget Workshop 2 on April 19, 2023(‐) Net $0 change moving recurring Work Projects to Operating BudgetIn thousands $USDProposed Projected Projected Projected Projected 5‐Year Total Type Title Project Funding Source FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27 FY 2027‐28 FY24 to FY28Streets and Rail CorridorAnnual Street Overlay CS24A 211 ‐ TransNet2,105          2,500          2,577          2,650          2,727               12,559            Annual Street Overlay ‐ HUTACS24A 201 ‐ Gas Tax (HUTA)539              549              560              572              631                  2,850               Annual Street Overlay ‐ RMRA SB1CS24A 201 ‐ Gas Tax (SB1)1,521          1,551          1,582          1,614          1,395               7,663               Annual Street Overlay (Add Streets Rodney, Turner, Shields) *one‐time increaseCS24A 101 ‐ General Fund240              ‐              ‐              ‐              ‐                   240                  Citywide Rail Corridor Quiet Zone (Analysis and Permitting) *fund next phaseCS23B 101 ‐ General Fund250              ‐              ‐              ‐              ‐                   250                  Leucadia At‐Grade Rail Crossings Design and Environmental (Grandview/Hillcrest and Glaucus) *fund next phaseCS24B 101 ‐ General Fund375              ‐              ‐              ‐              ‐                   375                  Santa Fe Drive Corridor Improvements CS19E 222 ‐ CDBG104              ‐              ‐              ‐              ‐                   104                  233 ‐ Traffic Mitigation 150              ‐              ‐              ‐              ‐                   150                  Santa Fe Drive Corridor Improvements *grant match for East constructionCS19E 101 ‐ General Fund500              ‐              ‐              ‐              ‐                   500                  Street Light & Traffic Signal Replacements CS17G 295 ‐ Encinitas LLD40                40                40                40                40                    200                  297 ‐ Encinitas Ranch LLD5                  5                  5                  5                  5                      25                    Traffic Signal ModificationsCS02G 233 ‐ Traffic Mitigation‐              50                50                50                50                    200                  Streets and Rail Corridor Total5,828          4,695          4,814          4,930          4,848               25,116            3 of 5Attachment 3A2023-05-24Special Meeting Item #01Page 24 of 31 Five‐Year Capital Improvement ProgramFY 2024 to FY 2028 Plan ‐ By TypeFY 2023‐24 Budget IntroductionIncludes changes to CIP Plan Adopted June 15, 2022:May 24, 2023*Directed by Council at Budget Workshop 2 on April 19, 2023(‐) Net $0 change moving recurring Work Projects to Operating BudgetIn thousands $USDProposed Projected Projected Projected Projected 5‐Year Total Type Title Project Funding Source FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27 FY 2027‐28 FY24 to FY28Studies ACOE Shoreline Protection Study WB06A 203 ‐ State Capital Grant‐              5                  5                  5                  5                      20                    Assessment of Fair Housing WC18B 101 ‐ General Fund 50                 ‐              ‐              ‐              50                    Assessment of Fair Housing WC18B 101 ‐ General Fund(50)              ‐              ‐              ‐              ‐                   (50)                   Climate Action Plan ‐ Mitigation Measures WC17A 101 ‐ General Fund87                87                87                137              87                    483                  Climate Action Plan ‐ Mitigation Measures WC17A 101 ‐ General Fund(87)              (87)              (87)              (137)            (87)                   (483)                 Consolidated Plan (CDBG Program)WC19C 101 ‐ General Fund50                 ‐              ‐              ‐              50                    100                  Consolidated Plan (CDBG Program) WC19C 101 ‐ General Fund(50)              ‐              ‐              ‐              (50)                   (100)                 Housing Element UpdateWC14B 101 ‐ General Fund500              ‐              ‐              ‐              ‐                   500                  Studies Total500              5                  5                  5                  5                      520                  Technology GIS Basemap Updates and Enhancements WC01A 101 ‐ General Fund40                40                40                40                ‐                   160                  GIS Basemap Updates and Enhancements WC01A 101 ‐ General Fund(40)              (40)              (40)              (40)              ‐                   (160)                 Governmental/Educational Access Project‐Equipment UpdateWC12C 213 ‐ Gov/Ed Access‐              ‐              ‐              ‐              ‐                   Tech Infrastructure ReplacementWC18E 101 ‐ General Fund354              389              367              548              ‐                   1,658               213 ‐ Gov/Ed Access‐              ‐              ‐              ‐              ‐                   Tech Infrastructure Replacement WC18E 101 ‐ General Fund(354)            (389)            (367)            (548)            ‐                   (1,658)             Tyler EnterpriseWC16A 101 ‐ General Fund40                40                30                30                ‐                   140                  Tyler Enterprise WC16A 101 ‐ General Fund(40)              (40)              (30)              (30)              ‐                   (140)                 Technology Total‐              ‐              ‐              ‐              ‐                   ‐                   4 of 5Attachment 3A2023-05-24Special Meeting Item #01Page 25 of 31 Five‐Year Capital Improvement ProgramFY 2024 to FY 2028 Plan ‐ By TypeFY 2023‐24 Budget IntroductionIncludes changes to CIP Plan Adopted June 15, 2022:May 24, 2023*Directed by Council at Budget Workshop 2 on April 19, 2023(‐) Net $0 change moving recurring Work Projects to Operating BudgetIn thousands $USDProposed Projected Projected Projected Projected 5‐Year Total Type Title Project Funding Source FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27 FY 2027‐28 FY24 to FY28Wastewater Batiquitos 2004 Pump Station Improvement CE04A 522 ‐ Encinitas Sanitary Div125              2,130          2,130          125              125                  4,634               CIPs at Encina CE23B 522 ‐ Encinitas Sanitary Div1,300          1,450          1,403          1,497          1,516               7,167               Collection System Rehabilitation CE04H 522 ‐ Encinitas Sanitary Div500              500              500              500              500                  2,500               CSD Collection System Rehab CC04E 512 ‐ Cardiff Sanitary Div 300              300              300              300              300                  1,500               Moonlight Beach Pump Station Rehabilitation CE22D 522 ‐ Encinitas Sanitary Div600              ‐              ‐              ‐              600                  Olivenhain Trunk Sewer Improvements CC04J 512 ‐ Cardiff Sanitary Div 700              ‐              ‐              ‐              ‐                   700                  SEJPA Plant ImprovementsCC23A 512 ‐ Cardiff Sanitary Div 550              550              550              550              550                  2,750               Sewer Main Condition AssessmentCC24x 512 ‐ Cardiff Sanitary Div 75                75                150                  CE24x 522 ‐ Encinitas Sanitary Div75                75                150                  Wastewater Total4,225          5,080          4,883          2,972          2,991               20,151            Grand Total13,987        12,176        11,653        9,817          9,752               57,385            5 of 5Attachment 3A2023-05-24Special Meeting Item #01Page 26 of 31 Five‐Year Capital Improvement ProgramFY 2024 to FY 2028 Plan ‐ By FundFY 2023‐24 Budget IntroductionIncludes changes to CIP Plan Adopted June 15, 2022:May 24, 2023*Directed by Council at Budget Workshop 2 on April 19, 2023(‐) Net $0 change moving recurring Work Projects to Operating BudgetIn thousands $USDProposed Projected Projected Projected Projected 5‐Year Total Funding Source Title Project FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27 FY 2027‐28 FY24 to FY28101 ‐ General Fund ADA Curb Ramp Project (Transition Plan Compliance)CS16C 50                50                50                50                50                250 Annual Street Overlay (Add Streets Rodney, Turner, Shields) *one‐time increaseCS24A240             ‐              ‐              ‐              ‐              240 Assessment of Fair HousingWC18B50                ‐              ‐              ‐              50 Assessment of Fair Housing WC18B(50) ‐ ‐              ‐              ‐              (50) Beach Staircase Access Refurbishment (Grandview)CP23A‐              463             ‐              ‐              ‐              463 Citywide Rail Corridor Quiet Zone (Analysis and Permitting) *fund next phaseCS23B250             ‐              ‐              ‐              ‐              250 Climate Action Plan ‐ Mitigation Measures WC17A(87) (87) (87) (137) (87) (483) Consolidated Plan (CDBG Program)WC19C50                ‐              ‐              ‐              50                100 Consolidated Plan (CDBG Program) WC19C(50) ‐ ‐              ‐              (50) (100) General Mobility ImprovementsCS18E300             300             300             300             300             1,500               GIS Basemap Updates and Enhancements WC01A40                40                40                40                 ‐              160 GIS Basemap Updates and Enhancements WC01A(40) (40) (40) (40) ‐              (160)                 Housing Element UpdateWC14B 500             ‐              ‐              ‐              ‐              500 Innovative Bike LanesCS18D25                25                25                25                25                125 La Costa Ped Path *add new projectCS24C311             ‐              ‐              ‐              ‐              311 Leucadia At‐Grade Rail Crossings Design and Environmental (Grandview/Hillcrest and Glaucus) *fund next phaseCS24B375             ‐              ‐              ‐              ‐              375 1 of 4Attachment 3B2023-05-24Special Meeting Item #01Page 27 of 31 Five‐Year Capital Improvement ProgramFY 2024 to FY 2028 Plan ‐ By FundFY 2023‐24 Budget IntroductionIncludes changes to CIP Plan Adopted June 15, 2022:May 24, 2023*Directed by Council at Budget Workshop 2 on April 19, 2023(‐) Net $0 change moving recurring Work Projects to Operating BudgetIn thousands $USDProposed Projected Projected Projected Projected 5‐Year Total Funding Source Title Project FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27 FY 2027‐28 FY24 to FY28101 ‐ General Fund Park Improvement ProjectsCP04G236             245             253             260             268             1,262               Safe Routes to SchoolCS01E200             200             200             200             200             1,000               Santa Fe Drive Corridor Improvements *grant match for East constructionCS19E500             ‐              ‐              ‐              ‐              500                  Storm Drain RepairCD05E250             250             250             250             250             1,250               Storm Drain Repair *double funding in FY24 CD05E250             ‐              ‐              ‐              ‐              250                  Tech Infrastructure ReplacementWC18E354             389             367             548             ‐              1,658               Tech Infrastructure Replacement WC18E (354)            (389)            (367)            (548)            ‐              (1,658)             Traffic Safety and CalmingCS02F75                75                75                75                75                375                  Tyler EnterpriseWC16A40                40                30                30                 ‐              140                  Tyler Enterprise WC16A(40)              (40)              (30)              (30)              ‐              (140)                 Vulcan Ped Path *staff to bring options in a separate reportCS24D‐              ‐              ‐              ‐              ‐              ‐                   101 ‐ General Fund Total3,562          1,608          1,153          1,160          1,168          8,650               201 ‐ Gas Tax (HUTA) Annual Street Overlay ‐ HUTACS24A539             549             560             572             631             2,850               201 ‐ Gas Tax (HUTA) Total539             549             560             572             631             2,850               201 ‐ Gas Tax (SB1) Annual Street Overlay ‐ RMRA SB1CS24A 1,521          1,551          1,582          1,614          1,395          7,663               201 ‐ Gas Tax (SB1) Total1,521          1,551          1,582          1,614          1,395          7,663               203 ‐ State Capital Grant ACOE Shoreline Protection StudyWB06A‐              5                  5                  5                  5                  20                    Coastal Storm Damage Reduction Project WB16C 500             ‐              ‐              ‐              ‐              500                  203 ‐ State Capital Grant Total500             5                  5                  5                  5                  520                  211 ‐ TransNetAnnual Street OverlayCS24A 2,105          2,500          2,577          2,650          2,727          12,559            211 ‐ TransNet Total2,105          2,500          2,577          2,650          2,727          12,559            2 of 4Attachment 3B2023-05-24Special Meeting Item #01Page 28 of 31 Five‐Year Capital Improvement ProgramFY 2024 to FY 2028 Plan ‐ By FundFY 2023‐24 Budget IntroductionIncludes changes to CIP Plan Adopted June 15, 2022:May 24, 2023*Directed by Council at Budget Workshop 2 on April 19, 2023(‐) Net $0 change moving recurring Work Projects to Operating BudgetIn thousands $USDProposed Projected Projected Projected Projected 5‐Year Total Funding Source Title Project FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27 FY 2027‐28 FY24 to FY28212 ‐ Coastal Zone Mgmt Beach Habitat Study WB16A 40                40                40                40                40                200                  Beacon's Coastal Bluff Restoration Project CP22C 8                  8                  8                  8                  8                  41                    Coastal Storm Damage Reduction Project WB16C 150             150             150             150             150             750                  Dune Restoration Project CP16A 50                 ‐              ‐              ‐              ‐              50                    SCOUP‐Sand Compatiblity Opportunistic Use ProgramWB08C 100             100             100             100             100             500                  212 ‐ Coastal Zone Mgmt Total348             298             298             298             298             1,541               213 ‐ Gov/Ed Access Governmental/Educational Access Project‐Equipment UpdateWC12C‐              ‐              ‐              ‐              ‐                   Tech Infrastructure ReplacementWC18E‐              ‐              ‐              ‐              ‐                   213 ‐ Gov/Ed Access Total‐              ‐              ‐              ‐              ‐                   222 ‐ CDBGSanta Fe Drive Corridor Improvements CS19E104             ‐              ‐              ‐              ‐              104                  222 ‐ CDBG Total104             ‐              ‐              ‐              ‐              104                  223 ‐ Federal Capital Grant N Hwy 101 Drainage ImprovementsCD23A‐              ‐              ‐              ‐              ‐              ‐                   223 ‐ Federal Capital Grant Total‐              ‐              ‐              ‐              ‐              ‐                   233 ‐ Traffic Mitigation Santa Fe Drive Corridor Improvements CS19E150             ‐              ‐              ‐              ‐              150                  Traffic Signal ModificationsCS02G‐              50                50                50                50                200                  233 ‐ Traffic Mitigation Total150             50                50                50                50                350                  295 ‐ Encinitas LLD Street Light & Traffic Signal Replacements CS17G40                40                40                40                40                200                  295 ‐ Encinitas LLD Total40                40                40                40                40                200                  297 ‐ Encinitas Ranch LLD Street Light & Traffic Signal Replacements CS17G5                  5                  5                  5                  5                  25                    297 ‐ Encinitas Ranch LLD Total5                  5                  5                  5                  5                  25                    3 of 4Attachment 3B2023-05-24Special Meeting Item #01Page 29 of 31 Five‐Year Capital Improvement ProgramFY 2024 to FY 2028 Plan ‐ By FundFY 2023‐24 Budget IntroductionIncludes changes to CIP Plan Adopted June 15, 2022:May 24, 2023*Directed by Council at Budget Workshop 2 on April 19, 2023(‐) Net $0 change moving recurring Work Projects to Operating BudgetIn thousands $USDProposed Projected Projected Projected Projected 5‐Year Total Funding Source Title Project FY 2023‐24 FY 2024‐25 FY 2025‐26 FY 2026‐27 FY 2027‐28 FY24 to FY28403 ‐ FacilitiesCivic Center ImprovementsCF16A100             100             100             100             100             500                  Community Center ImprovementsCF18B100             100             100             100             100             500                  Fire Stations ImprovementsCF16B25                25                25                25                25                125                  Library ImprovementsCF16F400             50                50                50                50                600                  Lifeguard Facility ImprovementsCF20A75                25                25                25                25                175                  Park Facilities ImprovementsCF23A75                75                75                75                75                375                  PW Facility ImprovementsCF16D50                50                50                50                50                250                  403 ‐ Facilities Total825             425             425             425             425             2,525               512 ‐ Cardiff Sanitary Div CSD Collection System RehabCC04E300             300             300             300             300             1,500               Olivenhain Trunk Sewer Improvements CC04J700             ‐              ‐              ‐              ‐              700                  SEJPA Plant ImprovementsCC23A550             550             550             550             550             2,750               Sewer Main Condition AssessmentCC24x75                75                150                  512 ‐ Cardiff Sanitary Div Total1,625          925             850             850             850             5,100               522 ‐ Encinitas Sanitary Div Batiquitos 2004 Pump Station Improvement CE04A125             2,130          2,130          125             125             4,634               CIPs at EncinaCE23B 1,300          1,450          1,403          1,497          1,516          7,167               Collection System RehabilitationCE04H500             500             500             500             500             2,500               Moonlight Beach Pump Station Rehabilitation CE22D600             ‐              ‐              ‐              600                  Sewer Main Condition AssessmentCE24x75                75                150                  522 ‐ Encinitas Sanitary Div Total2,600          4,155          4,033          2,122          2,141          15,051            561 ‐ Pacific Pines Pacific Pines Maintenance ScheduleWC18D64                65                75                26                17                247                  561 ‐ Pacific Pines Total64                65                75                26                17                247                  Grand Total13,987        12,176        11,653        9,817          9,752          57,385            4 of 4Attachment 3B2023-05-24Special Meeting Item #01Page 30 of 31 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 - B El Camino Real Z-Crossing CS20G GRANT - C Beach Staircase Access Refurbishment (Grandview)CP23A No - D Leucadia Streetscape Segment C West: Jupiter - Moorgate CS23D OTHER - E Santa Fe Drive Corridor 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 - I Hwy 101 Separated Bike Lanes (Cycle Track Phase II)CS22C GRANT - J Rancho Santa Fe Road Improvements (Cross Walks, Signing/Striping, Intersection Improvements) CS23C No - K Storm Drain Repair (Moonlight Beach Stormwater Repairs and Lining)CD05E/CD23B OTHER - L Storm Drain Repair (Cottonwood Creek Channel Restoration) CD05E OTHER N/A - M Collection System Rehabilitation (B Street Sewer Main and Manhole)CE04H OTHER - N La Costa Stormwater Basin Rehab CD22A No N/A - O Santa Fe Drive Corridor Improvements (East/ATP Funded)CS19E GRANT - P Citywide Leading Pedestrian Intervals CS22B GRANT - Q Beacon's Beach Parking Lot CP22A No - R Collection System Rehabilitation (Cottonwood Creek Sewer Manhole) CE04H OTHER - S Highway 101 Walkway to Solana Beach CS22D GRANT - T Olivenhain Trunk Sewer Improvements (Phase 2) (Need ROW)CC04J OTHER - U Olivenhain Trunk Sewer Improvements (Phase 3) (Need ROW)CC04J OTHER - V Intersection Pedestrian Improvements TBD GRANT N/A - W ADA Parking Lot Upgrades (Glen Park)CF18A No 100,000 X North Coast Highway 101 Drainage Improvements CD23A OTHER 20,000,000 Y Leucadia Blvd Roundabout at Hygeia (Roundabout Only) CS18B OTHER 4,000,000 Z Leucadia Blvd Roundabout at Hygeia (Pedestrian Improvements Only)CS18B No 800,000 AA Birmingham Drive Complete Streets CS17B No 12,000,000 BB Verdi Pedestrian Crossing CS16E No 16,000,000 CC Jason Street Drainage Improvements TBD No 650,000 DD Leucadia Streetscape Segment A South & Drainage (A Street to Marcheta)TBD No 10,000,000 EE Leucadia Streetscape Segment B & Drainage (Basil to Jupiter)TBD No 25,000,000 FF Citywide Rail Corridor Quiet Zone CS23B No 11,500,000 GG Recreational Trails Development (Trail 82 - Rancho Santa Fe Road)CP00F OTHER 4,500,000 HH Lake Drive Storm Drain Replacement TBD No 6,000,000 II La Costa Avenue Improvements CS11C OTHER TBD JJ Rail Safety Study At-Grade Crossings (Leucadia)WC22A/CS24B No 6,000,000 KK S Coast Highway 101 Pedestrian Crossing & Mobility Enhancements at Solana Beach TBD No 400,000 LL Leucadia Watershed Master Plan (and Implementation)WD19E No > 30,000,000 MM Rail Corridor Cross Connect Grant (and Implementation) WC19D OTHER > 120,000,000 NN Beach Staircase Access Refurbishment (Swami's)CP23A No 550,000 OO Leucadia Blvd. / I-5 Bridge Rail Repair TBD No 500,000 PP San Elijo Bridge Rehabilitation (Highway Bridge Program)CS23F GRANT 2,000,000 QQ La Costa Pedestrian DG Path CS24C No 700,000 RR 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 500,000 75,000 25,000 200,000 50,000 4,100,000 CAPITAL PROJECTS BY STATUS FY 2023-2024 Draft Updated May 17, 2023 ANNUAL PROJECTS ANNUAL BUDGET 300,000 50,000 Attachment 4 2023-05-24 Special Meeting Item #01 Page 31 of 31