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2022-05-11 Item 10D FY 2022-23 Operating and Capital Budget Intro - Revised (Attachments 3-4 updated 05112022)MEETING DATE: May 11, 2022 PREPARED BY: Tom Gallup, Assistant Finance Director Kelly Sanderson, Finance Manager 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 2022-23 Operating and Capital Budgets. RECOMMENDATION: Staff recommends that City Council take the following actions: 1.Review proposed FY 2022-23 operating and capital budgets; 2.Receive public input; and 3.Provide direction to staff regarding revisions to the proposed FY 2022-23 operating and capital budgets for final consideration and adoption on June 15, 2022. STRATEGIC PLAN: This agenda item falls within the Organizational Efficiency and Effectiveness focus area of the Strategic Plan by maintaining the City’s financial health. FISCAL CONSIDERATIONS: The FY 2022-23 Proposed Budget is balanced, and all policy-directed reserves are fully funded. The Proposed Budget reflects a total City budget of $105.6 million, an increase of $6.3 million, or 6.4 percent, when compared to the FY 2021-22 Revised Budget. The City’s General Fund is proposed at $82.8 million, representing a $4.5 million, or 5.7 percent, increase over the FY 2021-22 Revised Budget. 2022-05-11 Item #10D Page 1 of 31 The proposed FY 2022-23 City budget includes requests for new positions and reclassifications. All City Funds The FY 2022-23 budget for all funds includes estimated revenues of $116.4 million, operating expenditures of $105.6 million and capital expenditures of $16.1 million. The Fund Balance Analysis (Attachment 1) shows the projected beginning fund balance, estimated revenues, proposed operating expenditures, and transfers for operations, debt service, and capital projects. General Fund The General Fund is the City’s primary operating fund. It accounts for basic services such as public safety, public works, planning and development, park and street maintenance, code enforcement, along with the administrative services required to support these programs. The FY 2022-23 Proposed Budget for the General Fund includes: •Estimated revenues of $92.3 million. When adjusted for one-time proceeds of the $20 million I-Bank loan budgeted in the current year, estimated revenues reflect an increase of $3.3 million, or 3.7 percent, over the FY 2021-22 Revised Budget; •Proposed operating expenditures of $82.8 million, an increase of 5.7 percent over the FY 2021-22 Revised Budget; and •Proposed capital expenditures of $7.0 million in the Capital Improvement Plan budget. The projected FY 2021-22 ending available General Fund balance is $9.0 million. If the Proposed Budget is approved, the FY 2022-23 General Fund unassigned projected ending fund balance will be $2.1 million. American Rescue Plan Act of 2021 Funding The American Rescue Plan Act of 2021 is a $1.9 trillion coronavirus rescue package designed to facilitate the United States’ recovery from the devastating economic and health effects of the COVID-19 pandemic. The City has been allocated $8.1 million to help recover as part of the Coronavirus State and Local Fiscal Recovery Funds (SLFRF) program. On March 9, 2022, the City Council received public input regarding the $8.1 million in federal American Rescue Plan Act of 2021 funds to be expended or committed by December 31, 2024. On March 23, 2022 and April 13, 2022, potential uses were discussed during Budget Workshops. At the Budget Workshop held April 13, Council directed the use of ARPA funding towards public safety. On April 20, 2022, Council formally approved the receipt of the federal grant and appropriated the funds to the San Diego County Sheriff law enforcement agreement. The use of ARPA funding towards public safety releases the same amount to the General Fund for general operations. At the Budget Workshop held April 13, Council directed staff to program $1.1 million from the General Fund for direct COVID costs and $7 million to the Pacific View Improvements project. The increased revenue and expenditure amounts are not reflected in the Fiscal Year 2021-22 Revised Budget totals due to timing issues. For purposes of the Budget Introduction, the current year Revised Budget reflects amendments approved through Resolution 2022-029 on March 16, 2022. When the ARPA-related budget amendments are posted in the current fiscal year, the net impact to the General Fund will be $0. 2022-05-11 Item #10D Page 2 of 31 BACKGROUND: The City of Encinitas fiscal year starts July 1 and ends June 30. The Proposed Budget complies with legal requirements and best practices. 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, 2022. The FY 2022-23 operating and capital budget is scheduled to be considered for adoption on June 15, 2022. 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. The appropriations limit is scheduled to be considered for adoption on June 15, 2022. Public Involvement The City Council received public input on the use of ARPA funding at their regular meeting on March 9, 2022. Strategy Workshops to define priorities for the next budget were held during special Council meetings on March 21 and April 18, 2022. Budget Workshops—offering opportunities for the public to provide comments on how they value these priorities—were held at a special meeting on March 23 and continued at the regular City Council meeting on April 13, 2022. ANALYSIS: General Fund Revenues (Attachment 2) Estimated General Fund revenues total $92.3 million. When adjusted for one-time proceeds of the $20 million I-Bank loan budgeted in the current year, estimated revenues reflect an increase of $3.3 million, or 3.7 percent, over the FY 2021-22 Revised Budget. The General Fund is the City's largest and most discretionary fund. General Fund revenue is generated from several sources, but is primarily comprised of property tax, sales tax and transient occupancy tax (TOT). Other revenue sources include fees and charges, franchise taxes, fines, licenses, and permits. The City will experience solid revenue growth in FY 2022-23 mostly due to high property values and a rebound in tourism following the lifting of pandemic-related restrictions. 2022-05-11 Item #10D Page 3 of 31 Property Taxes 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 2022-23, staff recommends an increase of $3.9 million, or 7.1 percent, based on projections provided by HdL Coren & Cone, the City’s property tax consultant, with further analysis by staff. Calendar year 2021, the year influencing the FY 2022-23 property values, saw increases in median sale prices. In many communities, the median sales price growth experienced in 2021 was larger than that seen in any year since the first year of the recovery after the Great Recession. The projection for FY 2022-23 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 2022-23 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 2022-23 tax roll. Sales Tax Sales Tax is the City’s second largest source of General Fund revenue. Staff recommends an increase of $84,945, or 0.5 percent, in sales and use tax. Sales Tax revenue estimates for FY 2022-23 are conservative and projected to be relatively flat with consumer spending tapering off as inflation is expected to continue into next year. Modest growth is expected in the state and county pools (where sales tax on internet sales is recorded), auto sales, and restaurant and hotels categories. Spending in the latter two categories is expected to continue to rebound following significant declines during the COVID-19 pandemic. Transient Occupancy Tax TOT is the City’s third largest source of General Fund revenue. Staff recommends an increase of $148,161, or 4.5 percent, for projected TOT revenue, which is collected for both hotel and 2022-05-11 Item #10D Page 4 of 31 short-term vacation rentals. TOT revenue is allocated 80 percent to the General Fund and 20 percent to the Coastal Zone Management Fund (212). Revenue estimates for Fund 212 have also been adjusted to reflect additional projected revenue. Collections for both hotel and short- term vacation rentals are expected to increase as bookings continue to rebound following the COVID-19 pandemic and opening of the new Alila Marea Beach Resort. Other Revenue Sources Staff recommends an increase of $562,928, or 24.2 percent, in Franchise Fees. The City collects a solid waste franchise fee from EDCO for the exclusive right to collect and process commercial and residential solid waste, recyclable, and green waste. These funds 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 ratepayers—to be effective June 1, 2021. The resulting revenue increase is estimated to be an additional $592,800, of which $500,000 will be transferred to the Solid Waste Fund (214). 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 electric consumption related to recent rate increases and customers’ ongoing transition to solar energy. Staff recommends a reduction of $824,529, or 9.1 percent, in Charges for Services. When adjusted for $1.35 million in one-time cannabis business registration fees (that carry a corresponding one-time $455,000 Contracts and Services expenditure for application review) budgeted in the current year, Charges for Services in FY 2022-23 are projected to increase $526,732, or 6.8 percent. This increase primarily results from the adoption of a new user fee schedule by the City Council on August 11, 2021. The new fee amounts were recommended in a recent fee study that identified the full cost of fee-related activities and determined the level to which related fee revenue recovers those costs. The user fees are suggested to be adjusted each fiscal year by the Consumer Price Index (CPI) of the San Diego Region the prior calendar year. The CPI for Calendar Year 2021 was seven percent. Staff recommends a reduction of $225,000, or 51.7 percent, in the Fines and Penalties category based on a decline in actual receipts from citations issued by the Sheriff’s Department. The City plans to contract parking enforcement, and the net fiscal impact from citations issued by the contractor is currently unknown. Staff recommends a reduction of $20.5 million in the Other Revenue category. The current fiscal year includes one-time $20 million I-Bank loan proceeds, which are also recorded as a Capital Transfer-Out in FY 2021-22. General Fund Expenditures (Attachment 2) Proposed General Fund operating expenditures total $82.8 million, an increase of 5.7 percent over the FY 2021-22 Revised Budget. Expenditure totals by function and department are shown in the chart below and detailed in Attachment 2. 2022-05-11 Item #10D Page 5 of 31 Expenditure totals by type are presented in the following chart and analysis. Personnel Personnel represents 51.7 percent of the General Fund operating expenditure budget. The proposed budget reflects the terms of all current and anticipated bargaining agreements with the employees, including a scheduled two percent net base salary increase for employees represented by the Service Employees’ International Union (SEIU) and unrepresented employees. The Memorandum of Understanding (MOU) with SEIU expires June 30, 2023. 2022-05-11 Item #10D Page 6 of 31 Salaries and benefits for fire safety employees generally reflect terms of the current bargaining agreement with the employees through December 31, 2021. Staff will present the results of negotiations with the Encinitas Firefighters Association to City Council on May 11, 2022. The negotiated increases are included in the proposed FY 2022-23 personnel budget. The following factors are driving most of the proposed increase of $3.1 million, or 7.8%, in FY 2022-23: • Budgeted base salary increases of two percent each fiscal year, pursuant to the terms of the SEIU MOU, as well as unrepresented employees; • Estimated base salary increases for safety employees; • Scheduled advancements in pay grades/steps for employees; • An increase in the total unfunded pension liability payment to CalPERS for non-safety, fire and marine safety employees; and • Additional staffing to meet the City’s critical organizational needs. The proposed budget includes $1 million in personnel adjustments discussed at the Budget Workshop held March 23, 2022, which provide: • Enhanced code enforcement for short-term vacation rentals and cannabis activities; • Expedited plan review and customer support; • Continuity of operations in Finance and Administrative Services to ensure payroll and risk management functions continue uninterrupted and capable of keeping up with increasing regulatory and legal requirements while minimizing the City’s potential liability; • Enhanced engineering services, including the use of “Quick Build” and additional mobility and traffic management initiatives and project management; • Cooperative Fire Department Management Services to other agencies and the sharing of personnel resources in a cost-effective manner (previously provided by Solana Beach Deputy Chief); and • Increased engineering support to address wastewater collection infrastructure needs. The number of employees is measured in full-time equivalent (FTE) units. One FTE works 2080 hours per year. The City’s FTE count has remained relatively steady despite an overall increase in staff workload, regulatory requirements, and complexity of projects. In the 12-year period from FY 2009-10 to FY 2021-22, the count increased by 8.8 FTE, from 215.25 to 224.05 FTE. A Mid- Year operating budget request for two additional Engineer FTE—supported by revenue from engineering fees based on the newly adopted fee schedule—was approved on February 23, 2022, bringing the current total to 226.05 FTE. For FY 2022-23, staff is proposing an increase in the number of employees by 12.10 FTEs to 238.15 FTE (excluding San Dieguito Water District personnel). Specific adjustments include: Department – Division Description FTE CMO-Admin Services New FTE – Risk Safety Analyst 1.00 CMO-Human Resources Increase HR Technician from 0.7 FTE to 1.0 FTE 0.30 Development Services New FTE – Assistant Director 1.00 New FTE – Planner IV 2.00 New FTE – Code Enforcement Officer III 1.00 Increase Program Assistant from 0.5 FTE to 1.0 FTE 0.50 Engineering New FTE – Management Analyst I/II 1.00 New FTE – Engineer II (Quick Build/Mobility) 1.00 2022-05-11 Item #10D Page 7 of 31 Engineering -Traffic New FTE – Engineer II 1.00 Finance New FTE – Senior Payroll Specialist 1.00 Increase Accountant from 0.75 FTE to 1.0 FTE 0.30 Public Safety-Fire Add Deputy Chief (Position only, already included in City budget) 1.00 Public Works-Wastewater New FTE – Senior Engineer (No General Fund impact; supported by wastewater enterprise funds) 1.00 Total Proposed City FTEs 12.10 The City Manager recommends the following reclassification changes to improve services to the community: Department - Division Current Revised City Manager Sr. Management Analyst Assistant to the City Manager CMO-Admin Services Risk Safety Analyst Sr. Management Analyst CMO-Human Resources Human Resources Analyst III Sr. HR Analyst CMO-IT IT Manager IT Director City Clerk Deputy City Clerk (Grade 24) Deputy City Clerk (Grade 41) Engineering - City Eng City Engineer (Title Change) Assistant Director Engineer II Sr. Engineer Engineer I Engineer II Program Assistant II Program Coordinator Engineering -Traffic Engineer I Engineer II Finance Finance Manager I (Operations) Finance Manager II The proposed budget also includes a part-time Sustainability Intern. Non-Union/Unrepresented Employee Sick Leave/Disability Benefits Change Over the past year, Human Resources staff has been studying ways to provide health and disability benefits that keep pace within the San Diego employment market and are equitable between City bargaining groups. The proposed budget includes changes to the non- union/unrepresented employees’ health and disability benefits that move towards these goals while keeping within the current personnel budget. In 1987 the City adopted a self-funded, short-term disability Income Protection Plan (IPP) which provides employees up to 90 days of full pay and benefits while incapacitated by illness, injury, or disability. After returning to work for 30 days, the employee is immediately eligible for another 90 days of disability leave—essentially providing for unlimited sick leave over the course of the year and during employment. While this program was easily managed and cost- effective when the number of employees was smaller upon incorporation, it has become increasingly more expensive and difficult to manage. The current program is self-funded and currently costs approximately $350,000 for just the unrepresented group (approximately 70 employees). In addition, the City has not kept pace with the health care market costs in comparison to neighboring San Diego communities. This has resulted in difficulties both in hiring and retaining employees. To that end, HR staff has looked at numerous options to address these inequities 2022-05-11 Item #10D Page 8 of 31 while keeping within the current budget. The proposed budget accomplishes this goal by changing several key benefits. On July 1, City administration proposes to convert the current health and self-funded disability program for unrepresented employees to encompass the following changes: 1. The IPP program will sunset on June 30 and convert to a traditional sick leave accrual of 8 hours/month (96 hours/year); 2. The City will enroll the non-union employee group in a privately insured short-term disability program to cover any potential gaps in coverage with the loss of the IPP program; and 3. The City’s flexible benefits plan contribution/benefit declination will be a formula based on the average of plans available in San Diego County. It is important to note the following points regarding the proposed benefits change: • The changes are budget neutral; savings from the existing personnel budget and elimination of the IPP program cover the costs of the health and disability changes; and • The City will also continue to provide paid leave tor employees who qualify for maternity/paternity leave under the Family Medical Leave Act or the California Family Rights Act. Contracts and Services Contracts and Services represent 45.7 percent of the General Fund expenditure budget. The City contracts for services in many areas including law enforcement, building plan check, engineering inspections, animal services, emergency dispatch, recreation program instruction, and maintenance of parks, beaches, trails, trees, streets, and facilities. Staff proposes an increase of $1.3 million, or 3.6 percent, over FY 2021-22. This percentage appears lower than current inflation rates because the current year budget includes a one-time $455,000 expenditure for cannabis application review. Also, 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 the following key operational adjustments discussed at the Budget Workshop held on March 23, 2022: • Inflationary adjustments • Trail Maintenance (SEJPA and CalTRANS) • School Crossing Guards (50 percent of EUSD increased cost, additional guard SDUHSD Oakcrest) • Contract Land Surveyor The $17.4 million law enforcement agreement with the San Diego County Sheriff is the City’s largest contract, representing 46 percent of the Contracts and Services category and 21 percent of the General Fund operating expenditure budget. A one percent increase is included in the proposed budget. Other Categories Staff proposes an increase of $66,016, or 4.4 percent, in Materials and Supplies and an increase of $16,469, or 4.0 percent, in Internal Cost Allocation. These amounts include the 2022-05-11 Item #10D Page 9 of 31 following key operational adjustments discussed at the Budget Workshop held on March 23, 2022: • Inflationary adjustments • Fire radios—25 percent of the purchase is funded by the CSA-17 Fund (230) Staff proposes a decrease of $27,280, or 43.0 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. For example, a compact street sweeper was purchased in this category in FY 2020-21. Future replacements will be purchased in the Machinery and Equipment Replacement Fund (623). 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. General Fund Transfers (Attachment 2) A new proposed $500,000 transfer out to the Solid Waste Fund (214) is related to the solid waste franchise fee increase that went into effect June 1, 2021. Starting in FY 2021-22, all street sweeping contracts were transferred to the Solid Waste Fund, drawing down fund balance. Staff anticipates that an annual operating transfer tied to solid waste franchise fee revenue will be needed to fund these services. The proposed $25,000 increase in the transfer out to the Senior Nutrition Fund (221) reflects a net increase in the General Fund subsidy for the Senior Nutrition Program. This change is related to staff’s proposal to discontinue the $70,000 grant from the County of San Diego. If approved, staff will seek $15,000 of support/donations from other sources and reduce personnel costs by eliminating a significant amount of staff time spent on County reporting requirements. The proposed $757,932 increase in the transfer out to Debt Service Fund (301) includes two payments on the $20 million I-Bank loan that will be used to fund the Leucadia Streetscape project. The proposed $940,387 increase in the operating transfer out to the Self Insurance Fund (601) includes significant insurance premium and risk management increases, along with Administrative Services personnel adjustments and reclassifications presented in the Budget Workshop held on March 23, 2022. Capital Improvement Program (Attachment 3) A total of $16.1 million is being proposed in CIP funding for FY 2022-23 across all funds. When the two-year operating budget and six-year financial plan were adopted last year, City Council programmed funding of $3.8 million from the General Fund in FY 2022-23 for the Capital Improvement Program (CIP). Due to realized budget savings from the previous year, higher than anticipated revenues in the current year, savings from contract services, CIP project savings, and a transfer from the Leucadia Boulevard Roundabout at Hygeia project, staff is proposing a $3.2 million in additional funding for a total of $7.0 million of CIP funding for FY 2022-23. During the workshops held March 23 and April 13, 2022, Council provided direction to staff on the City’s Capital Improvement Program including prioritization, timelines, and project funding. Staff reviewed the Capital Improvement Program including: • Completed CIP projects 2022-05-11 Item #10D Page 10 of 31 • CIP Projects in Construction phase and CIP projects going to Construction soon • CIP projects that needed funding • Annual ongoing projects and improvements • Other currently active CIP Projects/Studies • New projects originally programmed in FY 2022-23 and proposed additional projects • Tiered projects originally programmed in FY 2022-23 and proposed additional projects • American Rescue Plan Act (ARPA) funding • Funding recommendations The proposed CIP funding from the General Fund for FY 2022-23 is $7.0 million. The original projects programmed in FY 2022-23 in the amount of $3.8 million includes: During the budget workshops, Council provided direction to staff to fund an additional $3.2 million including the following: 2022-05-11 Item #10D Page 11 of 31 In FY 2022-23, there is an additional $9.1 million in non-General Fund CIP funding—provided by the Gas Tax Fund, Facilities Funds, Grants Fund, Mitigation Funds, Special Revenue Funds, Transnet Funds and Wastewater Funds—for the following projects: The Moonlight Beach Pump Station Rehabilitation project in the Encinitas Sanitary Division’s Capital Replacement Fund (522) was originally projected to cost $750,000 two years ago. It is currently projected to cost $1.5 million due to the rising cost of materials and labor. Major components of the pump station are failing and a delay in this project may cause a disruption in service. There is sufficient funding in the annual Encina Plant Improvements project (CE22B) to fund the additional $750,000 needed to complete the Moonlight Beach Pump Station project causing no net impact to the Encinitas Sanitary Division’s Operating Fund (521). 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" per Section 15378(b)(5) of the CEQA Guidelines. ATTACHMENTS: 1. Fund Balance Analysis (Schedule A #F5) 2. General Fund Revenue and Expenditure Summary (Schedule C #F4) 3. Updated Capital Improvement Program through FY 2026-27 4. CIP Projects by Status 2022-05-11 Item #10D Page 12 of 31 All FundsFund Balance AnalysisSchedule A #F5, updated 5/4/22Fiscal Year 2021‐22 Fiscal Year 2022‐23Estimated EstimatedBeginning CY Projected CY Projected CY NetEnding NY Proposed NY Proposed NY NetEnding % Change inFund Balance Operating Operating TransfersFund BalanceOperating Operating TransfersFund BalanceFund Balance7/1/2021 Revenue Expenditures In (Out)6/30/2022Revenue Expenditures In (Out)6/30/2023FY22 to FY23Governmental Funds ‐ Fund BalanceGENERAL 101 ‐ GENERAL FUND 27,163,284 109,066,128 78,334,149 (30,810,532) 27,084,731 92,330,472 82,792,152 (14,800,003) 21,823,048 ‐19%DSPECIAL REVENUEINFRASTRUCTURE201 ‐ STATE GASOLINE TAXES 45,463 2,868,837 ‐ (2,852,208) 62,092 2,926,064 ‐ (2,926,064) 62,092 0%203 ‐ STATE CAPITAL GRANTS3,176,261 ‐ (3,176,261) ‐ 165,000 ‐ (165,000) ‐ #DIV/0!211 ‐ TRANSNET PROGRAM1,556,600 ‐ (1,775,000) (218,400) 2,057,000 ‐ (1,838,600) ‐ ‐100%212 ‐ COASTAL ZONE MANAGEMENT1,195,192 561,227 302,733 (160,000) 1,293,686 578,064 316,747 (160,000) 1,395,003 8%223 ‐ FEDERAL CAPITAL GRANT39,882 ‐ (39,882) ‐ ‐ ‐ ‐ ‐ #DIV/0!TOTAL INFRASTRUCTURE1,240,655 8,202,807 302,733 (8,003,351) 1,137,378 5,726,128 316,747 (5,089,664) 1,457,095 GRANTS & HOUSING202 ‐ STATE LAW ENF GRANT‐ 100,000 100,000 ‐ ‐ 100,000 100,000 ‐ ‐ #DIV/0!213 ‐ GOVERNMENT EDUCATION ACCESS274,099 326,156 119,801 (191,667) 288,787 316,370 111,965 (172,885) 320,307 11%I214 ‐ SOLID WASTE RECYCLING & HHW426,126 960,348 813,732 ‐ 572,742 455,424 935,737 500,000 592,429 3%221 ‐ SENIOR NUTRITION GRANT‐ 84,750 243,440 93,273 (65,417) 17,800 249,030 118,273 (178,374) 173%C222 ‐ CDBG GRANT885,248 136,124 (753,660) (4,536) 345,902 120,764 (220,602) ‐ 0%228 ‐ FEDERAL LAW ENF GRANT‐ 10,000 10,000 ‐ ‐ ‐ ‐ ‐ ‐ #DIV/0!229 ‐ RESTRICTED DONATIONS & CONTRIB 128,046 80,750 78,975 (22,128) 107,693 116,165 63,165 (10,000) 150,693 40%I230 ‐ CSA‐17 BENEFIT FEES365,314 227,434 244,085 (16,700) 331,963 233,417 199,916 ‐ 365,464 10%ITOTAL GRANTS & HOUSING1,193,585 2,674,686 1,746,157 (890,882) 1,231,232 1,585,078 1,780,577 214,786 1,250,519 DEVELOPMENT IMPACT231 ‐ PARK DEVELOPMENT FEES329,626 216,950 ‐ ‐ 546,576 216,950 ‐ ‐ 763,526 40%I232 ‐ PARKLAND ACQUISITION FEES368,959 372,600 ‐ ‐ 741,559 372,600 ‐ ‐ 1,114,159 50%I233 ‐ TRAFFIC MITIGATION FEES508,183 118,641 ‐ (431,583) 195,241 118,828 ‐ (200,000) 114,069 ‐42%D234 ‐ REGIONAL TRAFFIC MITIG FEE250,066 155,919 ‐ (300,000) 105,985 157,453 ‐ (200,000) 63,438 ‐40%D235 ‐ OPEN SPACE ACQUISITION FEES67,689 23,900 ‐ ‐ 91,589 23,900 ‐ ‐ 115,489 26%I236 ‐ RECREATIONAL TRAILS FEES30,239 9,200 ‐ (30,000) 9,439 9,200 ‐ ‐ 18,639 97%I237 ‐ COMMUNITY FACILITIES FEES‐ 28,550 ‐ (19,985) 8,565 28,550 ‐ (30,000) 7,115 ‐17%D238 ‐ FIRE MITIGATION FEES‐ 55,000 ‐ (55,000) ‐ 55,000 ‐ (55,000) ‐ #DIV/0!239 ‐ FLOOD CONTROL MITIGATION FEES258,987 80,731 ‐ ‐ 339,718 80,731 ‐ ‐ 420,449 24%I251 ‐ IN LIEU FEES CURB GUTTER SIDEW20,457 24 ‐ ‐ 20,481 24 ‐ ‐ 20,505 0%2022-05-11Item #10DPage 13 of 31 All FundsFund Balance AnalysisSchedule A #F5, updated 5/4/22Fiscal Year 2021‐22 Fiscal Year 2022‐23Estimated EstimatedBeginning CY Projected CY Projected CY NetEnding NY Proposed NY Proposed NY NetEnding % Change inFund Balance Operating Operating TransfersFund BalanceOperating Operating TransfersFund BalanceFund Balance7/1/2021 Revenue Expenditures In (Out)6/30/2022Revenue Expenditures In (Out)6/30/2023FY22 to FY23252 ‐ IN LIEU FEES UNDERGROUND UTIL 1,069,962 1,197 ‐ ‐ 1,071,159 1,185 ‐ ‐ 1,072,344 0%253 ‐ IN LIEU FEES AFFORDABLE HOUSIN163,684 5,000 ‐ ‐ 168,684 5,000 ‐ ‐ 173,684 3%TOTAL DEVELOPMENT IMPACT3,067,852 1,067,712 ‐ (836,568) 3,298,996 1,069,421 ‐ (485,000) 3,883,417 LIGHTING & LANDSCAPING291 ‐ VILLANITAS ROAD MID239,487 22,432 31,233 ‐ 230,686 23,021 32,770 ‐ 220,937 ‐4%292 ‐ CERRO STREET MID531,677 75,722 39,203 ‐ 568,196 77,572 41,601 ‐ 604,167 6%293 ‐ VILLAGE PARK MID71,929 34,412 67,448 ‐ 38,893 34,412 69,797 29,000 32,508 ‐16%D294 ‐ WIRO PARK MID9,444 11,171 28,857 17,000 8,758 11,171 30,723 17,000 6,206 ‐29%D295 ‐ ENCINITAS LLD1,650,703 1,566,417 1,588,579 (50,000) 1,578,541 1,702,416 1,616,305 (50,000) 1,614,652 2%297 ‐ ENC RANCH LLD1,649,593 635,030 627,330 ‐ 1,657,293 635,030 655,596 ‐ 1,636,727 ‐1%TOTAL LIGHTING & LANDSCAPING4,152,833 2,345,184 2,382,650 (33,000) 4,082,367 2,483,622 2,446,792 (4,000) 4,115,197 DEBT SERVICE 301 ‐ DEBT SERVICE FUND‐ ‐ 183,556 183,556 ‐ ‐ 1,885,560 1,885,560 ‐ #DIV/0!302 ‐ ENC PUBLIC FINANCE AUTHORITY14 ‐ 3,538,051 3,538,051 14 ‐ 3,444,210 3,444,210 14 0%TOTAL DEBT SERVICE 14 ‐ 3,721,607 3,721,607 14 ‐ 5,329,770 5,329,770 14 ‐ CAPITAL PROJECTS 401 ‐ CAPITAL IMPROVEMENTS‐EXISTING 26,310,224 ‐ ‐ ‐ 26,310,224 ‐ ‐ ‐ 26,310,224 0%402 ‐ CAPITAL IMPROVEMENTS‐NEW8,911,775 ‐ ‐ ‐ 8,911,775 ‐ ‐ ‐ 8,911,775 0%403 ‐ FACILITIES CAPITAL MAINTENANCE 2,925,618 ‐ ‐ 1,100,000 4,025,618 ‐ ‐ 1,100,000 5,125,618 27%ITOTAL CAPITAL PROJECTS38,147,617 ‐ ‐ 1,100,000 39,247,617 ‐ ‐ 1,100,000 40,347,617 TOTAL GOVERNMENTAL FUNDS74,965,840 123,356,517 86,487,296 (35,752,726) 76,082,335 103,194,721 92,666,038 (13,734,111) 72,876,907 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.2022-05-11Item #10DPage 14 of 31 All FundsFund Balance AnalysisSchedule A #F5, updated 5/4/22Fiscal Year 2021‐22 Fiscal Year 2022‐23Estimated EstimatedBeginning CY Projected CY Projected CY NetEnding NY Proposed NY Proposed NY NetEnding % Change inFund Balance Operating Operating TransfersFund BalanceOperating Operating TransfersFund BalanceFund Balance7/1/2021 Revenue Expenditures In (Out)6/30/2022Revenue Expenditures In (Out)6/30/2023FY22 to FY23Proprietary Funds ‐ Net AssetsENTERPRISE511 ‐ CSD OPERATIONS 48,406,069 5,100,958 4,071,626 (1,000,000) 48,435,401 5,475,375 4,259,708 (1,550,000) 48,101,068 ‐1%512 ‐ CSD CAPITAL REPLACEMENT 7,217,313 ‐ ‐ 3,045,000 10,262,313 ‐ ‐ 1,550,000 11,812,313 15%I513 ‐ CSD CAPITAL EXPANSION1,690,519 100,000 ‐ ‐ 1,790,519 50,000 ‐ ‐ 1,840,519 3%TOTAL CARDIFF SANITARY DIVISION57,313,901 5,200,958 4,071,626 2,045,000 60,488,233 5,525,375 4,259,708 ‐ 61,753,900 2%521 ‐ ESD OPERATIONS23,145,697 2,787,600 1,794,389 (1,840,876) 22,298,032 2,668,353 1,796,574 (2,950,488) 20,219,323 ‐9%522 ‐ ESD CAPITAL REPLACEMENT7,648,733 ‐ ‐ 2,218,536 9,867,269 ‐ ‐ 2,950,488 12,817,757 30%I523 ‐ ESD CAPITALEXPANSION2,979,736 50,000 ‐ ‐ 3,029,736 25,000 ‐ ‐ 3,054,736 1%TOTAL ENCINITAS SANITARY DIVISION33,774,166 2,837,600 1,794,389 377,660 35,195,037 2,693,353 1,796,574 ‐ 36,091,816 3%‐ 551 ‐ SECTION 8 HOUSING ADMIN26,170 384,953 151,120 (219,429) 40,574 384,953 157,627 (216,846) 51,054 26%F552 ‐ SECTION 8 HOUSING HAP11,241 1,250,851 ‐ (1,360,851) (98,759) 1,275,868 ‐ (1,360,851) (183,742) 86%F561 ‐ PAC PINES AFFORDABLE HOUSING1,728,288 236,600 252,385 6,377 1,718,880 236,600 259,803 (24,371) 1,671,306 ‐3%TOTAL AFFORDABLE HOUSING1,765,699 1,872,404 403,505 (1,573,903) 1,660,695 1,897,421 417,430 (1,602,068) 1,538,618 ‐7%‐ INTERNAL SERVICE ‐ 601 ‐ SELF INSURANCE6,033,780 1,242,908 3,632,494 2,547,793 6,191,987 1,242,909 4,200,940 2,938,180 6,172,136 0%611 ‐ WASTEWATER SUPPORT(334,590) 972,316 953,016 (147,000) (462,290) 1,208,999 1,109,900 (147,000) (510,191) 10%P621 ‐ FLEET MAINTENANCE(180,249) 571,830 614,879 ‐ (223,298) 594,705 611,192 ‐ (239,785) 7%P622 ‐ VEHICLE REPLACEMENT685,648 10,000 434,038 327,000 588,610 10,000 305,000 377,000 670,610 14%I623 ‐ MACH EQUIPMENT REPLACEMENT 1,123,706 10,000 421,000 250,000 962,706 10,000 35,000 305,000 1,242,706 29%I624 ‐ FIRE APPARATUS REPLACEMENT1,224,585 54,000 485,061 400,000 1,193,524 ‐ 225,061 450,000 1,418,463 19%ITOTAL INTERNAL SERVICE8,552,880 2,861,054 6,540,488 3,377,793 8,251,239 3,066,613 6,487,093 3,923,180 8,753,939 6%TOTAL PROPRIETARY FUNDS101,406,646 12,772,016 12,810,008 4,226,550 105,595,204 13,182,762 12,960,805 2,321,112 108,138,273 2%TOTAL ALL FUNDS176,372,486 136,128,533 99,297,304 (31,526,176) 181,677,539 116,377,483 105,626,843 (11,412,999) 181,015,180 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.2022-05-11Item #10DPage 15 of 31 All FundsFund Balance AnalysisSchedule A #F5, updated 5/4/22Fiscal Year 2021‐22 Fiscal Year 2022‐23Estimated EstimatedBeginning CY Projected CY Projected CY NetEnding NY Proposed NY Proposed NY NetEnding % Change inFund Balance Operating Operating TransfersFund BalanceOperating Operating TransfersFund BalanceFund Balance7/1/2021 Revenue Expenditures In (Out)6/30/2022Revenue Expenditures In (Out)6/30/2023FY22 to FY23NotesIIncrease is due to planned increase in fund balance to save for future projects.CFund contains unreimbursed Covid‐related expenditures. General Fund Covid reimbursements up to $1.1M will be presented in 3Q22 budget report.DDecrease is due to a planned use of fund balance for projects‐related to the nature of this fund.FFederal Housing awards are announced annually in May. Staff projects expenditure increases, but assumes existing funding levels. Budget is adjusted when Federal amount is known.PFund deficit is due to Pension and Retiree Health Care liabilities from GASB 68 and 78. The City continues to use this fund as in prior years, and removes these liabilities to determine financial health and develop rates.2022-05-11Item #10DPage 16 of 31 General Fund Summary of Revenue, Expenditures, and Transfers Schedule C #F4, updated 5/4/22 Revised Proposed Budget Budget Actual Budget Budget Budget Budget FY 2020‐21 FY 2021‐22 FY 2022‐23 $ Change % Change REVENUES BY SOURCE TAX REVENUE 1 PROPERTY TAX 52,512,107 54,244,564 58,110,000 3,865,436 7.1% 2 DOCUMENTARY TRANSFER TAX 1,155,082 600,000 600,000 ‐ 0.0% 3 SALES TAX 15,453,648 16,105,055 16,190,000 84,945 0.5% 4 TRANSIENT OCCUPANCY TAX 2,258,444 3,271,895 3,420,056 148,161 4.5% 5 FRANCHISE FEES 2,253,971 2,329,049 2,891,977 562,928 24.2%* 6 PENALTIES & INT‐DELINQ TAXES 9,771 2,040 2,040 ‐ 0.0% 7 TAX REVENUE TOTAL 73,643,022 76,552,603 81,214,073 4,661,470 6.1% OTHER REVENUE 8 LICENSES AND PERMITS 261,950 236,000 236,000 ‐ 0.0% 9 INTERGOVERNMENTAL REVENUE 740,163 703,346 713,726 10,380 1.5% 10 CHARGES FOR SERVICES 5,862,698 9,074,379 8,249,850 (824,529) ‐9.1% 11 FINES AND PENALTIES 232,874 435,253 210,253 (225,000) ‐51.7%* 12 USE OF MONEY AND PROPERTY 301,160 984,154 1,094,777 110,623 11.2%* 13 OTHER REVENUE 2,285,673 21,080,393 611,793 (20,468,600) ‐97.1%* 14 OTHER REVENUE TOTAL 9,684,518 32,513,525 11,116,399 (21,397,126) ‐65.8% 15 REVENUE TOTAL 83,327,540 109,066,128 92,330,472 (16,735,656) ‐15.3% If adjusted for 1x I‐Bank $20M 89,066,128 92,330,472 3,264,344 3.7% EXPENDITURES BY FUNCTION GENERAL GOVERNMENT 16 CITY COUNCIL‐ADMINISTRATION 439,691 509,514 521,443 11,929 2.3% 17 CITY COUNCIL‐CITY ATTORNEY 690,466 985,500 985,000 (500) ‐0.1% 18 CITY MANAGER‐ADMINISTRATION 1,018,811 1,771,214 1,399,355 (371,859) ‐21.0%* 19 CITY MANAGER‐ECONOMIC DEV 212,000 123,500 123,500 ‐ 0.0% 20 CITY MANAGER‐ENVIRONMENTAL 159,631 193,061 251,358 58,297 30.2% 21 CITY MANAGER‐HUMAN RESOURCES 898,995 954,309 1,116,400 162,091 17.0% 22 CITY MANAGER‐IT OPERATIONS 2,693,219 3,426,277 3,594,012 167,735 4.9% 22 CITY CLERK‐ADMINISTRATION 417,952 470,313 515,876 45,563 9.7% 23 CITY CLERK‐ELECTIONS 67,768 2,500 203,500 201,000 8040.0%* 24 FINANCE‐ADMINISTRATION 1,979,409 2,304,090 2,693,365 389,275 16.9%* 25 GENERAL GOVERNMENT TOTAL 8,577,942 10,740,278 11,403,809 663,531 6.2% 2022-05-11 Item #10D Page 17 of 31 General Fund Summary of Revenue, Expenditures, and Transfers Schedule C #F4, updated 5/4/22 Revised Proposed Budget Budget Actual Budget Budget Budget Budget FY 2020‐21 FY 2021‐22 FY 2022‐23 $ Change % Change DEVELOPMENT SERVICES 26 DEV SVC‐DIRECTOR 316,474 411,048 375,782 (35,266) ‐8.6% 27 DEV SVC‐PLAN‐ADMIN SVCS 481,233 486,075 514,762 28,687 5.9% 28 DEV SVC‐PLAN‐LAND DEVELOPMENT 2,472,701 3,170,127 3,887,877 717,750 22.6%* 29 DEV SVC‐PLAN‐REGULATORY PERMIT 143,916 235,505 169,609 (65,896) ‐28.0% 30 DEV SVC‐PLAN‐APPLICANT DEPOSIT ‐ 3,000 3,000 ‐ 0.0% 31 DEV SVC‐PLAN‐ADV PLANNING‐HSG 660,532 1,068,441 1,197,911 129,470 12.1%* 32 DEV SVC‐PLAN‐BUILDING & CODE 2,148,968 2,367,814 2,564,714 196,900 8.3% 33 DEV SVC‐PLAN‐PARKING CITATION 41,423 98,500 98,500 ‐ 0.0% DEVELOPMENT SERVICES TOTAL 6,265,247 7,840,510 8,812,155 971,645 12.4% ENGINEERING 34 DVC SVC‐ENG‐CITY ENGINEER 1,190,957 1,340,627 1,744,529 403,902 30.1%* 35 DEV SVC‐ENG‐TRAFFIC ENGINEERNG 609,754 719,622 1,041,299 321,677 44.7%* 36 DEV SVC‐ENG‐INSPECTIONS 1,237,118 1,337,461 1,360,823 23,362 1.7% 37 ENGINEERING TOTAL 3,037,829 3,397,710 4,146,651 748,941 22.0% PUBLIC SAFETY 38 PUBLIC SAFETY‐LAW ENFORCEMENT 16,431,437 17,550,322 17,681,754 131,432 0.7% 39 PUBLIC SAFETY‐FIRE ADMIN 587,791 612,965 582,330 (30,635) ‐5.0% 40 PUBLIC SAFETY‐FIRE OPERATIONS 15,003,205 14,974,704 15,286,439 311,735 2.1% 41 PUBLIC SAFETY‐LOSS PREVENTION 606,315 712,069 721,845 9,776 1.4% 42 PUBLIC SAFETY‐DISASTER PREP 179,758 190,332 190,347 15 0.0% 43 PUBLIC SAFETY‐MARINE SAFETY 1,348,087 1,572,532 1,662,401 89,869 5.7% 44 PUBLIC SAFETY‐JR LIFEGUARDS 194,256 305,302 325,880 20,578 6.7% 45 PUBLIC SAFETY TOTAL 34,350,848 35,918,226 36,450,996 532,770 1.5% PUBLIC WORKS 46 PUBLIC WORKS‐ADMINISTRATION 499,523 424,632 588,880 164,248 38.7%* 47 PUBLIC WORKS‐ENVIRONMENTAL 981 1,500 1,500 ‐ 0.0% 48 PUBLIC WORKS‐STREETS 2,977,127 3,412,013 3,434,365 22,352 0.7% 49 PUBLIC WORKS‐FAC MAINT CVC CTR 397,344 507,298 489,872 (17,426) ‐3.4% 50 PUBLIC WORKS‐FAC MAINT FIRE ST 286,834 337,443 343,640 6,197 1.8% 51 PUBLIC WORKS‐FAC MAINT PW YRD 172,519 236,279 222,862 (13,417) ‐5.7% 52 PUBLIC WORKS‐FAC MAINT LIBRARY 304,963 367,046 406,429 39,383 10.7% 53 PUBLIC WORKS‐FAC MAINT CTR PK 354,289 429,794 420,162 (9,632) ‐2.2% 2022-05-11 Item #10D Page 18 of 31 General Fund Summary of Revenue, Expenditures, and Transfers Schedule C #F4, updated 5/4/22 Revised Proposed Budget Budget Actual Budget Budget Budget Budget FY 2020‐21 FY 2021‐22 FY 2022‐23 $ Change % Change 54 PUBLIC WORKS‐STORMWATER MAINT 686,208 741,257 694,165 (47,092) ‐6.4% 55 PUBLIC WORKS‐STORMWATER FLOOD 75,681 99,072 100,295 1,223 1.2% 56 PUBLIC WORKS‐STORMWATER PROG 667,857 777,854 815,364 37,510 4.8% 57 PUBLIC WORKS TOTAL 6,423,325 7,334,188 7,517,534 183,346 2.5% PARKS RECREATION & CULTURAL ARTS 58 PARKS REC‐ADMINISTRATION 1,237,095 1,264,450 1,412,777 148,327 11.7%* 59 PARKS REC‐PARK MAINTENANCE 2,234,439 2,965,612 3,129,753 164,141 5.5% 60 PARKS REC‐BEACH MAINTENANCE 538,923 732,075 744,147 12,072 1.6% 61 PARKS REC‐SURF PERMITS 34,320 30,000 30,000 ‐ 0.0% 62 PARKS REC‐TRAIL MAINTENANCE 193,835 342,159 405,204 63,045 18.4% 63 PARKS REC‐RECREATION PROGRAMS 242,190 458,747 497,556 38,809 8.5% 64 PARKS REC‐COMMUNITY CENTER 506,396 883,400 929,655 46,255 5.2% 65 COMMUNITY CENTER PROGRAMS 108,511 214,881 282,468 67,587 31.5% 66 COMM CTR FACILITY RENTALS 44,591 32,007 104,214 72,207 225.6% 67 SENIOR CENTER PROGRAMS 125,858 192,087 249,491 57,404 29.9% 68 REC FACILITY PROGRAMS & EVENTS 355,741 594,749 594,018 (731) ‐0.1% 69 REC FACILITY RENTALS 34,523 68,309 78,827 10,518 15.4% 70 PARKS REC‐CULTURAL ARTS 205,728 321,395 350,434 29,039 9.0% 71 PARKS REC & CULTURAL ARTS TOTAL 5,862,150 8,099,871 8,808,544 708,673 8.7% NON‐DEPARTMENTAL 72 NON‐DEPT‐CENTRAL PURCHASES 50,434 95,298 95,298 ‐ 0.0% 73 NON‐DEPT‐SHARED EXPENSES 4,301,500 4,908,068 5,557,165 649,097 13.2%* 74 NON‐DEPARTMENTAL TOTAL 4,351,934 5,003,366 5,652,463 649,097 13.0% 75 EXPENDITURES TOTAL 68,869,276 78,334,149 82,792,152 4,458,003 5.7% 76 EXCESS REV OVER EXP TOTAL 14,458,264 30,731,979 9,538,320 (21,193,659) ‐69.0% If adjusted for 1x $20M I‐Bank Loan 10,731,979 9,538,320 (1,193,659) ‐11.1% TRANSFERS TRANSFERS IN/SOURCES 77 TRANSFERS IN‐OPERATING 2,165,555 1,154,919 1,176,166 21,247 1.8% ** 78 TRANSFERS IN‐CAPITAL 5,217,743 1,927,867 2,258,038 330,171 17.1%* 79 TRANSFERS IN‐OTHER 410,000 ‐ ‐ ‐ #DIV/0! 80 TRANSFERS IN‐DEBT SERVICE ‐ ‐ ‐ ‐ #DIV/0! 81 TRANSERS IN TOTAL 7,793,298 3,082,786 3,434,204 351,418 11.4% 2022-05-11 Item #10D Page 19 of 31 General Fund Summary of Revenue, Expenditures, and Transfers Schedule C #F4, updated 5/4/22 Revised Proposed Budget Budget Actual Budget Budget Budget Budget FY 2020‐21 FY 2021‐22 FY 2022‐23 $ Change % Change TRANSFERS OUT #DIV/0! 82 TRANSFERS OUT ‐ OPERATING 3,128,961 4,744,409 5,966,133 1,221,724 25.8%** 83 TRANSFERS OUT ‐ CAPITAL 15,038,252 24,577,071 6,938,304 (17,638,767) ‐71.8%* 84 TRANSFERS OUT ‐ OTHER ‐ ‐ ‐ ‐ #DIV/0! 85 TRANSFERS OUT ‐ DEBT SERVICE 3,717,073 4,571,838 5,329,770 757,932 16.6%** 86 TRANSERS OUT TOTAL 21,884,285 33,893,318 18,234,207 (15,659,111) ‐46.2% 87 NET TRANSFERS (14,090,987) (30,810,532) (14,800,003) 16,010,529 ‐52.0% 88 NET INCR (DECR) TO FUND BALANCE 367,277 (78,553) (5,261,683) (5,183,130) 6598.2% * See Summary of Significant Changes for additional detail. ** See Summary of Operating and Debt Service Transfers for additional detail. Alternate Analysis Revised Proposed Actual Budget Budget Budget Budget EXPENDITURES BY TYPE FY 2020‐21 FY 2021‐22 FY 2022‐23 $ Change % Change 87 PERSONNEL 36,499,224 39,688,924 42,780,750 3,091,826 7.8% 88 MATERIALS & SUPPLIES 982,901 1,487,026 1,553,042 66,016 4.4% 89 CONTRACTS & SERVICES 30,608,184 36,556,075 37,867,047 1,310,972 3.6% 90 INTERNAL COST ALLOC 407,513 411,718 428,187 16,469 4.0% 91 CAPITAL OUTLAY 244,430 63,380 36,100 (27,280) ‐43.0% 92 DEBT/FINANCE 127,025 127,026 127,026 ‐ 0.0% 93 TOTAL EXPENDITURES 68,869,276 78,334,149 82,792,152 4,458,003 5.7% Note: Column totals may not sum due to rounding. 2022-05-11 Item #10D Page 20 of 31 General Fund Summary of Significant Changes Schedule C #F4, updated 5/4/22 Proposed Proposed Budget Budget Variances greater than $100,000 and 10%$ Change % Change Revenues 5 FRANCHISE FEES 562,928 24.2% FY23 estimates include Solid Waste increase—from 5% to 10% of gross revenues from Encinitas ratepayers—effective June 1, 2021. $500,000 of this revenue is included as Transfers Out‐Operating to the Solid Waste Fund. 11 FINES AND PENALTIES (225,000)‐51.7% FY23 estimates reduce Fines and Penalties category based on a decline in FY21 and FY22 actual receipts from citations issued by the Sheriff’s Department. The City plans to contract parking enforcement and the net fiscal impact from citations issued by the contractor is currently unknown. 12 USE OF MONEY AND PROPERTY 110,623 11.2% FY23 increases are primarily related to $21K revenue for 561 N Vulcan EV Charging Station and $71K in Community Center room rentals, recreation facility use, and special operations permits. 13 OTHER REVENUE (20,468,600)‐97.1% Current FY22 budget includes one ‐time $20M I‐Bank loan proceeds which are also recorded as a Capital Transfer‐Out to fund the CIP program. Expenditures 18 CITY MANAGER‐ADMINISTRATION (371,859)‐21.0% Current FY22 budget includes one ‐time professional services to evaluate cannabis business applications. Offsetting revenue is recorded in Charges for Services (Schedule C Line 10). 21 CITY MANAGER‐HUMAN RESOURCES 162,091 17.0% Proposed budget includes typical increases in contracts and services, along with a one‐time compensation study. 23 CITY CLERK‐ELECTIONS 201,000 8040.0% This division varies year‐to‐year based on the election cycle. Proposed FY23 amounts include an increase in interagency agreements for the November 2022 General Municipal Election for Mayor, Council Member District 3, Council Member District 4, and one anticipated ballot measure. 2022-05-11 Item #10D Page 21 of 31 General Fund Summary of Significant Changes Schedule C #F4, updated 5/4/22 Proposed Proposed Budget Budget Variances greater than $100,000 and 10%$ Change % Change 24 FINANCE‐ADMINISTRATION 389,275 16.9% Proposed budget includes personnel adjustments needed to provide continuity of operations along with professional service and technology contract increases, such as OpenGov transparency and DebtBook software. 28 DEV SVC‐PLAN‐LAND DEVELOPMENT 717,750 22.6% Proposed budget includes personnel adjustments and professional services needed to provide expedited plan review—including land surveyor contract—presented at Budget Workshop held April 13, 2022. 31 DEV SVC‐PLAN‐ADV PLANNING‐HSG 129,470 12.1% Proposed budget includes $100K increase in mental health / Homeless Action Plan Funding, prioritizing Opening Doors Program, Education and Training (engagement, de‐escalation, problem solving), and HOPE Outreach, as directed by Council at the Budget Workshop held April 13, 2022. 34 DVC SVC‐ENG‐CITY ENGINEER 403,902 30.1% 35 DEV SVC‐ENG‐TRAFFIC ENGINEERNG 321,677 44.7% Proposed budget includes personnel adjustments and professional services needed to provide enhanced engineering, including QuickBuild/Mobility and Traffic. Contracted services for the School Crossing Guard Program, grant writing and traffic control plans are also included, as directed by Council at the Budget Workshop held April 13, 2022. 46 PUBLIC WORKS‐ADMINISTRATION 164,248 38.7% Proposed FY23 includes a reallocation of adminstrative support previously split between multiple divisions within Public Works. This has a net $0 impact to the General Fund and department. 58 PARKS REC‐ADMINISTRATION 148,327 11.7% Proposed budget includes a $88K increase in the public services contract with the San Diego Humane Society and $11K increase in public outreach for the Sister City Exchange program that was cancelled in FY21 and FY22 due to Covid‐related public health uncertanties and travel restrictions. 73 NON‐DEPT‐SHARED EXPENSES 649,097 13.2% 2022-05-11 Item #10D Page 22 of 31 General Fund Summary of Significant Changes Schedule C #F4, updated 5/4/22 Proposed Proposed Budget Budget Variances greater than $100,000 and 10%$ Change % Change Proposed budget includes funding for inflationary and personnel adjustments to be allocated to department budgets. Transfers 78 TRANSFERS IN‐CAPITAL 330,171 17.1% This account varies from year‐to‐year based on personnel vacancy assumptions and specific CIP project returns or reprogramming. Proposed budget includes $750K return from project CS18B Leucadia roundabout at Hygeia to be reprogrammed toward Quiet Zone Design, as directed by Council at the Budget Workshop held April 13, 2022. 83 TRANSFERS OUT ‐ CAPITAL (17,638,767)‐71.8% Current FY22 budget includes one ‐time $20M I‐Bank loan proceeds which are also recorded as a Capital Transfer‐Out to fund the CIP program. 2022-05-11 Item #10D Page 23 of 31 General Fund Summary of Operating and Debt Service Transfers Schedule C #F4, updated 5/4/22 Revised Revised Proposed Budget Budget Budget Budget Budget FY 2020‐21 FY 2021‐22 FY 2022‐23 $ Change % Change Transfers In Transers In ‐ Operating 201 Gas Tax 1,053,289 1,069,919 1,091,166 21,247 2.0% 237 Community Facilities Fund 43,028 30,000 30,000 ‐ 0.0% 238 Fire Mitigation Fund 45,680 55,000 55,000 ‐ 0.0% Transfers In ‐ Operating Total 1,141,997 1,154,919 1,176,166 21,247 1.8% Transfers Out Transers Out ‐ Operating 214 Solid Waste ‐ ‐ 500,000 500,000 ^ 221 Senior Nutrition 164,315 93,273 118,273 25,000 26.8%^ 222 CDBG 32,948 40,423 58,133 17,710 43.8% 229 Community Grant 140,000 140,000 140,000 ‐ 0.0% 293 Village Park MID ‐ ‐ 29,000 29,000 #DIV/0! 294 Wiro Park 16,000 17,000 17,000 ‐ 0.0% 403 Facility Maintenance 1,100,000 1,000,000 1,100,000 100,000 10.0% 551 Section 9 66,821 49,371 51,954 2,583 5.2%^ 561 Pacific Pines 34,242 21,549 28,593 7,044 32.7% 601 Self Insurance 1,720,768 2,547,793 2,938,180 390,387 15.3% 622 Vehicle Replacement 170,000 300,000 350,000 50,000 16.7% 623 Mach Equip Replacement 135,000 135,000 185,000 50,000 37.0% 624 Fire Apparatus Replacement 378,000 400,000 450,000 50,000 12.5% Transfers Out ‐ Operating Total 3,958,094 4,744,409 5,966,133 1,221,724 25.8% Transfers Out ‐ Debt Service 301 Debt Service 183,983 183,556 183,560 4 0.0% 301 I‐Bank Loan Repayment ‐ 850,231 1,702,000 851,769 100.2% 302 Debt Service EPFA 3,538,286 3,538,051 3,444,210 (93,841) ‐2.7% Transfers Out ‐ Debt Total 3,722,269 4,571,838 5,329,770 757,932 16.6% ^ For additional detail, see Budget Introduction staff report analysis of General Fund transfers. 2022-05-11 Item #10D Page 24 of 31 REVISEDAmended * Proposed Projected Projected Projected Projected SIX-YEARProject Number Funding Source Project Description FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 TOTAL COSTFund 101 - General Fund12 WC18A 101 GENERAL FUND 800 MHZ Radio Upgrades 84,674$ ‐$ ‐$ ‐$ ‐$ ‐$ 84,674$ 15 CS16C 101 GENERAL FUND ADA Curb Ramp Project (Transition Plan Compliance) 50,000 50,000 50,000 50,000 50,000 50,000 300,000 ‐ CF18A 101 GENERAL FUND ADA Parking Lot Upgrades (Glen Park) 300,000 ‐ ‐ ‐ ‐ ‐ 300,000 CS22A 101 GENERAL FUNDAnnual Street Overlay‐ 250,000 ‐ ‐ ‐ ‐ 250,000 56 WC18B 101 GENERAL FUNDAssessment of Fair Housing‐ ‐ 50,000 ‐ ‐ ‐ 50,000 11 Z NEW 101 GENERAL FUNDBeach Staircase Access Refurbishment ‐ 392,400 ‐ 462,600 ‐ ‐ 855,000 ‐ CP22A101 GENERAL FUND Beacon's Beach Parking Lot 150,000 400,000 ‐ ‐ ‐ ‐ 550,000 40 WC16D 101 GENERAL FUNDCirculation Element of GP50,000 ‐ ‐ ‐ ‐ ‐ 50,000 NEW101 GENERAL FUNDCitywide Rail Corridor‐ 750,000 ‐ ‐ ‐ ‐ ‐ 2 WC17A 101 GENERAL FUNDClimate Action Plan ‐ Mitigation Measures136,500 201,500 86,500 86,500 86,500 136,500 734,000 ‐ CS22C101 GENERAL FUND Coast Highway 101 Separated Bike Lanes 72,210 300,000 ‐ ‐ ‐ ‐ 372,210 58 WC19C 101 GENERAL FUNDConsolidated Plan (CDBG Program)‐ ‐ 50,000 ‐ ‐ ‐ 50,000 21 CD20A 101 GENERAL FUNDCottonwood Creek Basin Maintenance‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ CP22B101 GENERAL FUND El Portal Undercrossing Public Art 129,800 ‐ ‐ ‐ ‐ ‐ 129,800 5 CS18E 101 GENERAL FUNDGeneral Mobility Improvements300,000 600,000 300,000 300,000 300,000 300,000 2,100,000 60 WC01A 101 GENERAL FUNDGIS Basemap Updates and Enhancements‐ 40,000 40,000 40,000 40,000 40,000 200,000 ‐ CS22D101 GENERAL FUND Highway 101 Walkway to Solana Beach 132,770 ‐ ‐ ‐ ‐ ‐ 132,770 18 WC14B 101 GENERAL FUNDHousing Element Update‐ 500,000 500,000 ‐ ‐ ‐ 1,000,000 62 CS18D 101 GENERAL FUNDInstallation of Innovative Bike Lane Treatment (ROW Re‐Utili25,000 25,000 25,000 25,000 25,000 25,000 150,000 20CD22A101 GENERAL FUND La Costa Stormwater Basin Rehab‐ 600,000 ‐ ‐ ‐ ‐ 600,000 NEW101 GENERAL FUNDLeucadia Streetscape ‐ B & C Safety & Mobility‐ 1,200,000 ‐ ‐ ‐ ‐ 1,200,000 7 CS04D 101 GENERAL FUNDLeucadia Streetscape ‐ Future Phases20,000,000 ‐ ‐ ‐ ‐ ‐ 20,000,000 ‐ WC22B101 GENERAL FUND Municipal Code Clean‐Up100,000 ‐ ‐ ‐ ‐ ‐ 100,000 ‐ Z NEW 101 GENERAL FUNDNew Sports Courts Study‐ 30,000 ‐ ‐ ‐ ‐ 30,000 58 CP04G 101 GENERAL FUNDPark Improvement Projects218,048 224,589 235,744 245,203 252,559 260,135 1,436,278 ‐ WC22A101 GENERAL FUND Rail Safety Study At‐Grade Crossings 250,000 ‐ ‐ ‐ ‐ ‐ 250,000 NEW101 GENERAL FUND Rancho Santa Fe Improvements‐ 100,000 ‐ ‐ ‐ ‐ 100,000 22 CP00F2 101 GENERAL FUNDRec Trails Development/Trail 82, Rancho Santa Fe Road 100,000 ‐ ‐ ‐ ‐ ‐ 100,000 22 CP00F4 101 GENERAL FUNDRec Trails Development/Trail 95, El Camino Del Norte505,000 ‐ ‐ ‐ ‐ ‐ 505,000 67 CS01E 101 GENERAL FUNDSafe Rte 2 Schools Program (City)200,000 200,000 200,000 200,000 200,000 200,000 1,200,000 ‐ CS22E101 GENERAL FUND San Elijo Bridge Pavement Failure Repair 475,000 ‐ ‐ ‐ ‐ ‐ 475,000 CS19E 101 GENERAL FUNDSanta Fe Drive Corridor Improvements‐ 300,000 ‐ ‐ ‐ ‐ 300,000 ‐ WC22C101 GENERAL FUND Sixth Cycle Housing Element Implementation 50,000 50,000 ‐ ‐ ‐ ‐ 100,000 19 CD05E 101 GENERAL FUNDStorm Drain Repair250,000 250,000 250,000 250,000 250,000 250,000 1,500,000 24 WC18E 101 GENERAL FUNDTech Infrastructure Replacement512,000 339,815 353,959 389,111 366,550 548,049 2,509,484 69 CS02F 101 GENERAL FUNDTraffic Safety and Calming100,000 75,000 75,000 75,000 75,000 75,000 475,000 71 WC16A 101 GENERAL FUNDTyler Enterprise (formerly Enterprise Workflow Managemen23,400 60,000 40,000 40,000 30,000 30,000 223,400 Total Fund 101 - General Fund24,214,402$ 6,938,304$ 2,256,203$ 2,163,414$ 1,675,609$ 1,914,684$ 38,412,616$ Fund 201 - Gas Tax Fund27 CS22A 201 HUTA (GAS TAX) FUND Annual Street Overlay ‐ HUTA559,981$ 571,181$ 582,604$ 594,256$ 606,141$ 618,264$ 3,532,427$ 27 CS22A 201 HUTA (GAS TAX) FUNDAnnual Street Overlay ‐ RMRA SB11,238,938 1,263,717 1,288,991 1,314,771 1,341,066 1,367,888 7,815,371 Total Fund 201 - Gas Tax Fund1,798,919$ 1,834,898$ 1,871,595$ 1,909,027$ 1,947,207$ 1,986,152$ 11,347,798$ Fund 203 - State Capital Grant Fund‐ WB06A 203 STATE CAPITAL GRANT FUND ACOE Shoreline Protection Study 5,000$ 5,000$ 5,000$ 5,000$ 5,000$ 5,000$ 30,000$ ‐ CS22B203 STATE CAPITAL GRANT FUNDCitywide Leading Pedestrian Intervals1,234,500 ‐ ‐ ‐ ‐ ‐ 1,234,500 Proposed Six‐Year Capital Improvement Program ProjectsFunded ProjectsFY 2022 ‐ 2027 Funded CIP Requests* Amended for Pacific View Improvements Project2022-05-11Item #10DPage 25 of 31 REVISEDAmended * Proposed Projected Projected Projected Projected SIX-YEARProject Number Funding Source Project Description FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 TOTAL COSTProposed Six‐Year Capital Improvement Program ProjectsFunded ProjectsFY 2022 ‐ 2027 Funded CIP Requests‐ CS22C203 STATE CAPITAL GRANT FUNDCoast Highway 101 Separated Bike Lanes649,890 ‐ ‐ ‐ ‐ ‐ 649,890 ‐ WB16C 203 STATE CAPITAL GRANT FUNDCoastal Storm Damage Reduction Project160,000 160,000 12,000,000 ‐ ‐ ‐ 12,320,000 ‐ CS22D203 STATE CAPITAL GRANT FUNDHighway 101 Walkway to Solana Beach708,930 ‐ ‐ ‐ ‐ ‐ 708,930 Total Fund 203 - State Capital Grant Fund2,758,320$ 165,000$ 12,005,000$ 5,000$ 5,000$ 5,000$ 14,943,320$ Fund 211 - Transnet Fund27 CS22A 211 TRANSNET FUND Annual Street Overlay 1,775,000$ 1,846,000$ 1,902,600$ 1,963,600$ 2,021,600$ 2,062,032$ 11,570,832$ Total Fund 211 - Transnet Fund1,775,000$ 1,846,000$ 1,902,600$ 1,963,600$ 2,021,600$ 2,062,032$ 11,570,832$ Fund 212 - Coastal Zone Management Fund‐ WB16A 212 COASTAL ZONE MANAGEMENT FUND Beach Habitat Study 40,000$ 40,000$ 40,000$ 40,000$ 40,000$ 40,000$ 240,000$ ‐ WB16C 212 COASTAL ZONE MANAGEMENT FUND Coastal Storm Damage Reduction Project20,000 20,000 150,000 150,000 150,000 150,000 640,000 ‐ WB08C 212 COASTAL ZONE MANAGEMENT FUND SCOUP‐Sand Compatiblity Opportunistic Use Program100,000 100,000 100,000 100,000 100,000 100,000 600,000 Total Fund 212 - Coastal Zone Management Fund160,000$ 160,000$ 290,000$ 290,000$ 290,000$ 290,000$ 1,480,000$ Fund 213 - Governmental/Educational Access Fund61 WC12C 213 GOVERNMENTAL/EDUCATIONAL ACCESS Governmental/Educational Access Project‐Equipment Updat160,000$ 155,000$ 90,000$ 85,000$ 50,000$ 50,000$ 590,000$ 24 WC18E 213 GOVT EDUC ACCESS FUNDTech Infrastructure Replacement31,667 17,885 25,881 20,480 19,292 28,845 144,050 Total Fund 213 - Governmental/Educational Access Fund191,667$ 172,885$ 115,881$ 105,480$ 69,292$ 78,845$ 734,050$ Fund 222 - CDBG FundCS19E 222 CDBG FUND Santa Fe Drive Corridor Improvements235,181$ 228,360$ 98,000$ ‐$ ‐$ ‐$ 561,541$ Total Fund 222 - CDBG Fund235,181$ 228,360$ 98,000$ ‐$ ‐$ ‐$ 561,541$ Fund 223 - Federal Capital Grant Fund12 WC18A 223 FEDERAL CAPITAL GRANT FUND 800 MHZ Radio Upgrades ( FY16 SHSP Grant) 39,882$ ‐$ ‐$ ‐$ ‐$ ‐$ 39,882$ Total Fund 223 - Federal Capital Grant Fund39,882$ ‐$ ‐$ ‐$ ‐$ ‐$ 39,882$ Fund 230 - CSA17 Fund12 WC18A 230 CSA 17A 800 MHZ Radio Upgrades 16,700$ ‐$ ‐$ ‐$ ‐$ ‐$ 16,700$ Total Fund 230 - CSA17 Fund16,700$ ‐$ ‐$ ‐$ ‐$ ‐$ 16,700$ Fund 233 - Traffic Mitigation FundCS11C 233 TRAFFIC MIT FUND La Costa Avenue Improvements (300,000)$ (200,000)$ ‐$ ‐$ ‐$ ‐$ (500,000)$ CS19E 233 TRAFFIC MITIGATION FUNDSanta Fe Drive Corridor Improvements746,179 350,000 150,000 ‐ ‐ ‐ 1,246,179 69 CS02F 233 TRAFFIC MIT FUNDTraffic Safety and Calming(64,596) ‐ ‐ ‐ ‐ ‐ (64,596) 70 CS02G 233 TRAFFIC MIT FUNDTraffic Signal Modifications50,000 50,000 50,000 50,000 50,000 50,000 300,000 Total Fund 233 - Traffic Mitigation Fund431,583$ 200,000$ 200,000$ 50,000$ 50,000$ 50,000$ 981,583$ Fund 234 - Reg TrafficCS11C 234 REG TRAFFIC La Costa Avenue Improvements 300,000$ 200,000$ ‐$ ‐$ ‐$ ‐$ 500,000$ Total Fund 234 - Reg Traffic300,000$ 200,000$ ‐$ ‐$ ‐$ ‐$ 500,000$ Fund 295 - ELLD Fund68 CS17G 295 ELLD FUND Street Light & Traffic Signal Replacements 50,000$ 50,000$ 40,000$ 40,000$ 40,000$ 40,000$ 260,000$ Total Fund 295 - ELLD Fund50,000$ 50,000$ 40,000$ 40,000$ 40,000$ 40,000$ 260,000$ Fund 297 - Zone H Fund* Amended for Pacific View Improvements Project2022-05-11Item #10DPage 26 of 31 REVISEDAmended * Proposed Projected Projected Projected Projected SIX-YEARProject Number Funding Source Project Description FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 TOTAL COSTProposed Six‐Year Capital Improvement Program ProjectsFunded ProjectsFY 2022 ‐ 2027 Funded CIP Requests68 CS17G 297 Zone H FUND Street Light & Traffic Signal Replacements‐$ ‐$ 5,000$ 5,000$ 5,000$ 5,000$ 20,000$ Total Fund 297 - Zone H Fund‐$ ‐$ 5,000$ 5,000$ 5,000$ 5,000$ 20,000$ Fund 403 - Facilities Fund Capital Projects73 CF16A 403 FACILITIES FUND CAPITAL PROJECTS Civic Center Improvements 300,000$ 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 800,000$ 79 CF18B 403 FACILITIES FUND CAPITAL PROJECTS Community Center Improvements100,000 100,000 100,000 100,000 100,000 100,000 600,000 76 CF16B 403 FACILITIES FUND CAPITAL PROJECTS Fire Stations Improvements30,000 25,000 25,000 25,000 25,000 25,000 155,000 74 CF16F 403 FACILITIES FUND CAPITAL PROJECTS Library Improvements150,000 50,000 400,000 50,000 50,000 50,000 750,000 78 CF20A 403 FACILITIES FUND CAPITAL PROJECTS Lifeguard Facility Improvements25,000 75,000 75,000 25,000 25,000 25,000 250,000 ‐ CF20D 403 FACILITIES FUND CAPITAL PROJECTS Pacific View Improvements524,150 6,475,850 ‐ ‐ ‐ ‐ 7,000,000 NEW TBD403 FACILITIES FUND CAPITAL PROJECTS Park Facilities Improvements‐ 75,000 75,000 75,000 75,000 75,000 375,000 75 CF16D 403 FACILITIES FUND CAPITAL PROJECTS PW Facility Improvements50,000 50,000 50,000 50,000 50,000 50,000 300,000 Total Fund 403 - Facilities Fund Capital Projects1,179,150$ 6,950,850$ 825,000$ 425,000$ 425,000$ 425,000$ 10,230,000$ Fund 512 - CSD Capital Projects‐ CC04E 512 CSD CAPITAL PROJECTS CSD Collection System Rehab300,000$ 300,000$ 300,000$ 300,000$ 300,000$ 300,000$ 1,800,000$ ‐ CC04J 512 CSD CAPITAL PROJECTSOlivenhain Trunk Improvements700,000 700,000 700,000 ‐ ‐ ‐ 2,100,000 ‐ CC21A 512 CSD CAPITAL PROJECTSSEJPA Plant Improvements‐ 550,000 550,000 550,000 550,000 550,000 2,750,000 Total Fund 512 - CSD Capital Projects1,000,000$ 1,550,000$ 1,550,000$ 850,000$ 850,000$ 850,000$ 6,650,000$ Fund 522 - ESD Capital Projects‐ CE04A 522 ESD CAPITAL PROJECTS Batiquitos 2004 Pump Station Improvement 90,000$ 125,000$ 125,000$ 125,000$ 125,000$ 125,000$ 715,000$ ‐ CE21B 522 ESD CAPITAL PROJECTSCIPs at Encina875,876 450,488 1,300,229 1,450,116 1,403,434 1,497,304 6,977,447 ‐ CE04H 522 ESD CAPITAL PROJECTSCollection System Rehabilitation500,000 500,000 500,000 500,000 500,000 500,000 3,000,000 ‐ CE22D 522 ESD CAPITAL PROJECTSMoonlight Beach Pump Station Rehabilitation375,000 1,125,000 ‐ ‐ ‐ ‐ 1,500,000 Total Fund 522 - ESD Capital Projects1,840,876$ 2,200,488$ 1,925,229$ 2,075,116$ 2,028,434$ 2,122,304$ 12,192,447$ Fund 561 - Pacific Pines Fund65 WC18D 561 PACIFIC PINES FUND Pacific Pines Maintenance Schedule15,172$ 52,964$ 64,392$ 65,072$ 75,049$ 25,669$ 298,318$ Total Fund 561 - Pacific Pines Fund15,172$ 52,964$ 64,392$ 65,072$ 75,049$ 25,669$ 298,318$ Grand Total36,006,852$ 22,549,749$ 23,148,900$ 9,946,709$ 9,482,191$ 9,854,686$ 110,239,087$ * Amended for Pacific View Improvements Project2022-05-11Item #10DPage 27 of 31 REVISEDAmended * Proposed Projected Projected Projected Projected SIX-YEARProject Number Funding Source Project Description FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 TOTAL COSTDrainage21 CD20A 101 GENERAL FUND Cottonwood Creek Basin Maintenance‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 20CD22A101 GENERAL FUND La Costa Stormwater Basin Rehab‐ 600,000 ‐ ‐ ‐ ‐ 600,000 19 CD05E 101 GENERAL FUNDStorm Drain Repair250,000 250,000 250,000 250,000 250,000 250,000 1,500,000 Total Drainage250,000$ 850,000$ 250,000$ 250,000$ 250,000$ 250,000$ 2,100,000$ Facilities73 CF16A 403 FACILITIES FUND CAPITAL PROJECTS Civic Center Improvements 300,000$ 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 800,000$ 79 CF18B 403 FACILITIES FUND CAPITAL PROJECTS Community Center Improvements100,000 100,000 100,000 100,000 100,000 100,000 600,000 76 CF16B 403 FACILITIES FUND CAPITAL PROJECTS Fire Stations Improvements30,000 25,000 25,000 25,000 25,000 25,000 155,000 74 CF16F 403 FACILITIES FUND CAPITAL PROJECTS Library Improvements150,000 50,000 400,000 50,000 50,000 50,000 750,000 78 CF20A 403 FACILITIES FUND CAPITAL PROJECTS Lifeguard Facility Improvements25,000 75,000 75,000 25,000 25,000 25,000 250,000 NEW CF23A 403 FACILITIES FUND CAPITAL PROJECTS Park Facilities Improvements‐ 75,000 75,000 75,000 75,000 75,000 375,000 65 WC18D 561 PACIFIC PINES FUNDPacific Pines Maintenance Schedule15,172 52,964 64,392 65,072 75,049 25,669 298,318 ‐ CF20D 403 FACILITIES FUND CAPITAL PROJECTS Pacific View Improvements524,150 6,475,850 ‐ ‐ ‐ ‐ 7,000,000 75 CF16D 403 FACILITIES FUND CAPITAL PROJECTS PW Facility Improvements50,000 50,000 50,000 50,000 50,000 50,000 300,000 Total Facilities1,194,322$ 7,003,814$ 889,392$ 490,072$ 500,049$ 450,669$ 10,528,318$ Mobility Improvements15 CS16C 101 GENERAL FUND ADA Curb Ramp Project (Transition Plan Compliance) 50,000$ 50,000$ 50,000$ 50,000$ 50,000$ 50,000$ 300,000$ ‐ CS22B203 STATE CAPITAL GRANT FUNDCitywide Leading Pedestrian Intervals1,234,500 ‐ ‐ ‐ ‐ ‐ 1,234,500 ‐ CS22C101 GENERAL FUND Coast Highway 101 Separated Bike Lanes 72,210 300,000 ‐ ‐ ‐ ‐ 372,210 ‐ CS22C203 STATE CAPITAL GRANT FUNDCoast Highway 101 Separated Bike Lanes649,890 ‐ ‐ ‐ ‐ ‐ 649,890 Total Coast Highway 101 Separated Bike Lanes722,100 300,000 ‐ ‐ ‐ ‐ 1,022,100 5 CS18E 101 GENERAL FUNDGeneral Mobility Improvements300,000 600,000 300,000 300,000 300,000 300,000 2,100,000 ‐ CS22D101 GENERAL FUND Highway 101 Walkway to Solana Beach 132,770 ‐ ‐ ‐ ‐ ‐ 132,770 ‐ CS22D203 STATE CAPITAL GRANT FUNDHighway 101 Walkway to Solana Beach708,930 ‐ ‐ ‐ ‐ ‐ 708,930 Total Highway 101 Walkway to Solana Beach841,700 ‐ ‐ ‐ ‐ ‐ 841,700 62 CS18D 101 GENERAL FUNDInstallation of Innovative Bike Lane Treatment (ROW Re‐Utili25,000 25,000 25,000 25,000 25,000 25,000 150,000 67 CS01E 101 GENERAL FUNDSafe Rte 2 Schools Program (City)200,000 200,000 200,000 200,000 200,000 200,000 1,200,000 69 CS02F 101 GENERAL FUNDTraffic Safety and Calming100,000 75,000 75,000 75,000 75,000 75,000 475,000 69 CS02F 233 TRAFFIC MIT FUNDTraffic Safety and Calming(64,596) ‐ ‐ ‐ ‐ ‐ (64,596) Total Traffic Safety and Calming35,404 75,000 75,000 75,000 75,000 75,000 410,404 Total Mobility Improvements3,408,704$ 1,250,000$ 650,000$ 650,000$ 650,000$ 650,000$ 7,258,704$ Parks and Beaches‐ CF18A 101 GENERAL FUND ADA Parking Lot Upgrades (Glen Park) 300,000$ ‐$ ‐$ ‐$ ‐$ ‐$ 300,000$ ‐ WB16A 212 COASTAL ZONE MANAGEMENT FUND Beach Habitat Study40,000 40,000 40,000 40,000 40,000 40,000 240,000 NEW 11 CP23A 101 GENERAL FUNDBeach Staircase Access Refurbishment ‐ 392,400 ‐ 462,600 ‐ ‐ 855,000 ‐ CP22A 101 GENERAL FUNDBeacon's Beach Parking Lot150,000 400,000 ‐ ‐ ‐ ‐ 550,000 ‐ WB16C203 STATE CAPITAL GRANT FUNDCoastal Storm Damage Reduction Project160,000 160,000 12,000,000 ‐ ‐ ‐ 12,320,000 ‐ WB16C 212 COASTAL ZONE MANAGEMENT FUND Coastal Storm Damage Reduction Project20,000 20,000 150,000 150,000 150,000 150,000 640,000 Proposed Six‐Year Capital Improvement Program ProjectsFunded ProjectsFY 2022 ‐ 2027 Funded CIP Requests* Amended for Pacific View Improvements Project2022-05-11Item #10DPage 28 of 31 REVISEDAmended * Proposed Projected Projected Projected Projected SIX-YEARProject Number Funding Source Project Description FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 TOTAL COSTProposed Six‐Year Capital Improvement Program ProjectsFunded ProjectsFY 2022 ‐ 2027 Funded CIP Requests Total Coastal Storm Damage Reduction Project180,000 180,000 12,150,000 150,000 150,000 150,000 12,960,000 ‐ CP22B 101 GENERAL FUNDEl Portal Undercrossing Public Art129,800 ‐ ‐ ‐ ‐ ‐ 129,800 58 CP04G 101 GENERAL FUNDPark Improvement Projects218,048 224,589 235,744 245,203 252,559 260,135 1,436,278 22 CP00F2 101 GENERAL FUNDRec Trails Development/Trail 82, Rancho Santa Fe Road 100,000 ‐ ‐ ‐ ‐ ‐ 100,000 22 CP00F4 101 GENERAL FUNDRec Trails Development/Trail 95, El Camino Del Norte505,000 ‐ ‐ ‐ ‐ ‐ 505,000 ‐ WB08C 212 COASTAL ZONE MANAGEMENT FUND SCOUP‐Sand Compatiblity Opportunistic Use Program100,000 100,000 100,000 100,000 100,000 100,000 600,000 Total Parks and Beaches1,722,848$ 1,336,989$ 12,525,744$ 997,803$ 542,559$ 550,135$ 17,676,078$ Streets and Rail CorridorNEW CS23B 101 GENERAL FUND Citywide Rail Corridor Quiet Zone‐$ 750,000$ ‐$ ‐$ ‐$ ‐$ ‐$ 27 CS22A 201 HUTA (GAS TAX) FUND Annual Street Overlay ‐ HUTA559,981 571,181 582,604 594,256 606,141 618,264 3,532,427 CS22A 101 GENERAL FUNDAnnual Street Overlay‐ 250,000 ‐ ‐ ‐ ‐ 250,000 27 CS22A 211 TRANSNET FUNDAnnual Street Overlay1,775,000 1,846,000 1,902,600 1,963,600 2,021,600 2,062,032 11,570,832 27 CS22A 201 HUTA (GAS TAX) FUNDAnnual Street Overlay ‐ RMRA SB11,238,938 1,263,717 1,288,991 1,314,771 1,341,066 1,367,888 7,815,371 Total Annual Street Overlay3,573,919 3,930,898 3,774,195 3,872,627 3,968,807 4,048,184 23,168,630 CS11C 233 TRAFFIC MIT FUNDLa Costa Avenue Improvements(300,000) (200,000) ‐ ‐ ‐ ‐ (500,000) CS11C 234 REG TRAFFICLa Costa Avenue Improvements300,000 200,000 ‐ ‐ ‐ ‐ 500,000 Total La Costa Avenue Improvements‐ ‐ ‐ ‐ ‐ ‐ ‐ 7 CS04D 101 GENERAL FUNDLeucadia Streetscape ‐ Future Phases20,000,000 ‐ ‐ ‐ ‐ ‐ 20,000,000 CS22F 101 GENERAL FUNDLeucadia Streetscape ‐ B & C Safety & Mobility‐ 1,200,000 ‐ ‐ ‐ ‐ 1,200,000 CS22F 211 TRANSNETLeucadia Streetscape ‐ B & C Safety & Mobility‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,200,000 ‐ ‐ ‐ ‐ 1,200,000 ‐ WC22A101 GENERAL FUND Rail Safety Study At‐Grade Crossings 250,000 ‐ ‐ ‐ ‐ ‐ 250,000 NEWCS23C101 GENERAL FUND Rancho Santa Fe Improvements‐ 100,000 ‐ ‐ ‐ ‐ 100,000 ‐ CS22E101 GENERAL FUND San Elijo Bridge Pavement Failure Repair 475,000 ‐ ‐ ‐ ‐ ‐ 475,000 CS19E 101 GENERAL FUNDSanta Fe Drive Corridor Improvements‐ 300,000 ‐ ‐ ‐ ‐ 300,000 CS19E 222 CDBG FUNDSanta Fe Drive Corridor Improvements235,181 228,360 98,000 ‐ ‐ ‐ 561,541 CS19E 233 TRAFFIC MITIGATION FUNDSanta Fe Drive Corridor Improvements746,179 350,000 150,000 ‐ ‐ ‐ 1,246,179 Total Santa Fe Drive Corridor Improvements981,360 878,360 248,000 ‐ ‐ ‐ 2,107,720 68 CS17G 295 ELLD FUNDStreet Light & Traffic Signal Replacements50,000 50,000 40,000 40,000 40,000 40,000 260,000 68 CS17G 297 Zone H FUNDStreet Light & Traffic Signal Replacements‐ ‐ 5,000 5,000 5,000 5,000 20,000 Total Street Light & Traffic Signal Replacements50,000 50,000 45,000 45,000 45,000 45,000 280,000 70 CS02G 233 TRAFFIC MIT FUNDTraffic Signal Modifications50,000 50,000 50,000 50,000 50,000 50,000 300,000 Total Streets and Rail Corridor25,380,279$ 6,959,258$ 4,117,195$ 3,967,627$ 4,063,807$ 4,143,184$ 47,881,350$ Studies‐ WB06A 203 STATE CAPITAL GRANT FUND ACOE Shoreline Protection Study 5,000$ 5,000$ 5,000$ 5,000$ 5,000$ 5,000$ 30,000$ 56 WC18B 101 GENERAL FUNDAssessment of Fair Housing‐ ‐ 50,000 ‐ ‐ ‐ 50,000 * Amended for Pacific View Improvements Project2022-05-11Item #10DPage 29 of 31 REVISEDAmended * Proposed Projected Projected Projected Projected SIX-YEARProject Number Funding Source Project Description FY 2021-22 FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 TOTAL COSTProposed Six‐Year Capital Improvement Program ProjectsFunded ProjectsFY 2022 ‐ 2027 Funded CIP Requests40 WC16D 101 GENERAL FUND Circulation Element of GP 50,000 ‐ ‐ ‐ ‐ ‐ 50,000 2 WC17A 101 GENERAL FUNDClimate Action Plan ‐ Mitigation Measures136,500 201,500 86,500 86,500 86,500 136,500 734,000 58 WC19C 101 GENERAL FUNDConsolidated Plan (CDBG Program)‐ ‐ 50,000 ‐ ‐ ‐ 50,000 18 WC14B 101 GENERAL FUNDHousing Element Update‐ 500,000 500,000 ‐ ‐ ‐ 1,000,000 ‐ WC22B 101 GENERAL FUNDMunicipal Code Clean‐Up100,000 ‐ ‐ ‐ ‐ ‐ 100,000 ‐ WP23A 101 GENERAL FUNDNew Sports Courts Study‐ 30,000 ‐ ‐ ‐ ‐ 30,000 WD16A 101 GENERAL FUNDOrpheus Green Street‐ ‐ ‐ ‐ ‐ ‐ ‐ WD17A 101 GENERAL FUNDStormwater Capture and Reuse Study‐ ‐ ‐ ‐ ‐ ‐ ‐ WC17B 101 GENERAL FUNDVulcan and San Elijo ATP Study‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ WC22C 101 GENERAL FUNDSixth Cycle Housing Element Implementation50,000 50,000 ‐ ‐ ‐ ‐ 100,000 Total Studies341,500$ 786,500$ 691,500$ 91,500$ 91,500$ 141,500$ 2,144,000$ Technology12101 GENERAL FUND800 MHZ Radio Upgrades84,674$ ‐$ ‐$ ‐$ ‐$ ‐$ 84,674$ 12 WC18A 230 CSA 17A800 MHZ Radio Upgrades16,700 ‐ ‐ ‐ ‐ ‐ 16,700 12 WC18A 223 FEDERAL CAPITAL GRANT FUND 800 MHZ Radio Upgrades ( FY16 SHSP Grant)39,882 ‐ ‐ ‐ ‐ ‐ 39,882 Total 800 MHZ Radio Upgrades141,256 ‐ ‐ ‐ ‐ ‐ 141,256 60 WC01A 101 GENERAL FUNDGIS Basemap Updates and Enhancements‐ 40,000 40,000 40,000 40,000 40,000 200,000 61 WC12C 213 GOVERNMENTAL/EDUCATIONAL ACCESS Governmental/Educational Access Project‐Equipment Updat160,000 155,000 90,000 85,000 50,000 50,000 590,000 24 WC18E 101 GENERAL FUND Tech Infrastructure Replacement512,000 339,815 353,959 389,111 366,550 548,049 2,509,484 24 WC18E 213 GOVT EDUC ACCESS FUNDTech Infrastructure Replacement31,667 17,885 25,881 20,480 19,292 28,845 144,050 Total Tech Infrastructure Replacement543,667 357,700 379,840 409,591 385,842 576,894 2,653,534 71 WC16A 101 GENERAL FUNDTyler Enterprise (formerly Enterprise Workflow Managemen23,400 60,000 40,000 40,000 30,000 30,000 223,400 Total Technology868,323$ 612,700$ 549,840$ 574,591$ 505,842$ 696,894$ 3,808,190$ Wastewater‐ CE04A 522 ESD CAPITAL PROJECTS Batiquitos 2004 Pump Station Improvement 90,000$ 125,000$ 125,000$ 125,000$ 125,000$ 125,000$ 715,000$ ‐ CE21B 522 ESD CAPITAL PROJECTSCIPs at Encina875,876 450,488 1,300,229 1,450,116 1,403,434 1,497,304 6,977,447 ‐ CE04H 522 ESD CAPITAL PROJECTSCollection System Rehabilitation500,000 500,000 500,000 500,000 500,000 500,000 3,000,000 ‐ CC04E 512 CSD CAPITAL PROJECTSCSD Collection System Rehab300,000 300,000 300,000 300,000 300,000 300,000 1,800,000 ‐ CE22D 522 ESD CAPITAL PROJECTSMoonlight Beach Pump Station Rehabilitation375,000 1,125,000 ‐ ‐ ‐ ‐ 1,500,000 ‐ CC04J 512 CSD CAPITAL PROJECTSOlivenhain Trunk Improvements700,000 700,000 700,000 ‐ ‐ ‐ 2,100,000 ‐ CC21A 512 CSD CAPITAL PROJECTSSEJPA Plant Improvements‐ 550,000 550,000 550,000 550,000 550,000 2,750,000 Total Wastewater2,840,876$ 3,750,488$ 3,475,229$ 2,925,116$ 2,878,434$ 2,972,304$ 18,842,447$ ‐ Grand Total36,006,852$ 22,549,749$ 23,148,900$ 9,946,709$ 9,482,191$ 9,854,686$ 110,239,087$ * Amended for Pacific View Improvements Project2022-05-11Item #10DPage 30 of 31 REVISED - MAY 11, 2022 Completed Partially Funded Funded / Not Complete Unfunded PROJECT DESCRIPTION INCLUDES GRANT/ OTHER FUNDING STUDY/ INITIAL EVAL. DESIGN CONST.$ NEEDED 1 APPROVED TIERED PROJECTS a.Recreation Trails 95 - Camino del Norte OTHER - b. Streetlight Conversion Project GRANT - c.El Camino Real - Z Crossing GRANT - d. Grandview Beach Access Refurbishment No - e.Leucadia Streetscape - Segment C West (Jupiter - Moorgate)OTHER 20,000,000 f.La Costa Basin Rehabilitation 2 No N/A - g.ADA Parking Lot Upgrades (Glen Park)No - h. Santa Fe Dr Improvements (West/HSIP Funded)GRANT 300,000 4 i.Leucadia Streetscape B & C Safety & Mobility Striping No 1,200,000 4 j.Leucadia Blvd Roundabout at Hygeia (Roundabout Only) 3 OTHER 1,950,000 k.Santa Fe Dr Improvements (East/ATP Funded)GRANT 690,000 l. Birmingham Drive - Complete Streets No 9,900,000 m.Recreation Trails 82 - Rancho Santa Fe Road OTHER 4,500,000 n. Verdi Pedestrian Crossing No 18,000,000 o.Leucadia Blvd Streetscape Ped Improvements No 500,000 p. Leucadia Streetscape A South (A Street to Marcheta)No 5,000,000 q.Leucadia 101 Drainage Design, Treatment & Construction No 15,000,000 r. Quiet Zone Implementation No > 11,000,000 s.Leucadia Vulcan Drainage Design, Treatment & Construction No > 30,000,000 t. "Cross Connect" Implementation OTHER > 120,000,000 u.Swami's Beach Access Refurbishment No 500,000 v. Recreation Trails 79 Manchester No TBD OTHER ACTIVE PROJECTS aa. Pacific View No 7,000,000 bb.Olivenhain Trunk Sewer Phase 1A OTHER - cc. S101/San Elijo Bridge Abutment Backfill No - dd.Left Turn Permissive Signals GRANT - ee. Citywide Leading Pedestrian Intervals GRANT - ff.Beacon's Beach Parking Lot Shift No - gg. Olivenhain Trunk Sewer Phase 2 OTHER 0 hh.Olivenhain Trunk Sewer Phase 3 OTHER - ii. B Street Sewer Main and Manhole OTHER 0 jj.Cottonwood Creek Sewer Manhole OTHER - kk. Highway 101 Walkway to Solana Beach GRANT 0 ll.Beacon's Coastal Bluff Restoration Project GRANT - mm. South 101 Cycle Track (Chesterfield to K St.)GRANT 300,000 4 nn.Rancho Santa Fe Cross Walks, Signing/Striping, Intersection Imp. No 100,000 4 oo. Lake Drive Storm Drain Replacement No 5,000,000 pp.Leucadia At-Grade Rail Crossings No TBD qq. Leucadia Blvd. / I-5 Bridge Rail Repair No 500,000 rr.Rancho Santa Fe Roundabouts No TBD ss. La Costa Corridor Improvements OTHER TBD ANNUAL PROJECTS Annual Budget General Mobility Improvements ADA Curb Ramp Project (Transition Plan Compliance) Storm Drain Repair Traffic Safety and Calming Innovative Bike Lanes Safe Routes to School / Pedestrian Improvements Traffic Signal Modifications Annual Street Overlay 4. Amounts reflect staff recommendations for FY 2022-23. 3. The amount needed for the Leucadia Blvd. Roundabout assumes that $750,000 will be transferred to the Quiet Zone Project. 25,000 200,000 50,000 > 3,700,000 1. $ Needed does not include funding that was previously programmed to be included with the FY 2022-23 budget. 2. The La Costa Stormwater Basin Rehab project assumes that $600,000 will be transferred from the Cottonwood Creek Basin Project. 75,000 CIP - PROJECTS BY STATUS DRAFT - May 11, 2022 300,000 50,000 250,000 2022-05-11 Item #10D Page 31 of 31