FY 2023-24 Operating Budget BookOperating Budget
F I S C A L Y E A R 2 0 2 3 -2 4
Operating Budget
Fiscal Year 2023-24
Adopted June 21, 2023
Prepared by the Finance Department with contributions from all departments
Archive Copy
3
Note: Online Book and Archive Copies
For an enhanced viewing experience—including interactive charts and videos—please
see the online budget book at:
https://www.encinitasca.gov/government/departments/finance/city-budgets
https://stories.opengov.com/encinitasca/published/TkCq35G0XUv
This document was created using OpenGov’s online, interactive budget book
platform.
OpenGov is the City’s preferred format for communicating the Fiscal Year 2023-24
Operating Budget.
The printed book and electronic pdf have been output for archival purposes.
These versions do not offer the same level of accessibility, interactivity, efficiency, and
legibility available in the online budget book. For example, many charts and tables lose
intended functionality, like dynamic labels and filters, when exported to pdf and print
versions. Print page numbers match pdf pages, to facilitate electronic searching and
navigation across formats.
4
Operating Budget
Fiscal Year 2023-24
Table of Contents
1. Introduction and Overview
1. Strategic Planning Framework and Goals ....................................................................................... 9
2.Transmittal Letter with Priorities and Issues ................................................................................. 11
3. Budget in Brief ............................................................................................................................... 17
4.Distinguished Budget Presentation Award - GFOA ...................................................................... 27
2. Financial Structure, Policy, and Process
1. Organization Chart ......................................................................................................................... 31
2. Fund Structure and Descriptions ................................................................................................... 33
3. Department / Fund Relationship .................................................................................................... 41
4. Basis of Budgeting ......................................................................................................................... 43
5. Financial Policies ........................................................................................................................... 45
6. Budget Process .............................................................................................................................. 49
3. Financial Summaries
1. Consolidated Financial Schedule ................................................................................................... 57
2.Four-Year Consolidated and Fund Financial Schedules ............................................................... 61
3. Fund Balance ................................................................................................................................. 71
4. Revenues ....................................................................................................................................... 75
5. Expenditures .................................................................................................................................. 85
6. Transfers ........................................................................................................................................ 89
7. Long-Range Operating Financial Plans ......................................................................................... 91
4. Capital and Debt
1. Capital Program ............................................................................................................................. 97
2. Debt .............................................................................................................................................. 103
5
5. Departmental Summaries
1. Position Summary Schedule ........................................................................................................ 111
2. How to Read Departmental Summaries ...................................................................................... 115
3. Departmental Summaries by Function:
General Government Function
City Council ............................................................................................................................ 119
City Attorney .......................................................................................................................... 123
City Manager ......................................................................................................................... 125
Human Resources ................................................................................................................. 129
Information Technology ......................................................................................................... 133
Administrative Services ......................................................................................................... 139
City Clerk ............................................................................................................................... 143
Finance .................................................................................................................................. 147
Non-Departmental and Debt Service .................................................................................... 153
Planning and Building Function
Development Services ........................................................................................................... 159
Engineering Function
Engineering............................................................................................................................ 169
Public Safety Function
Law Enforcement (County Sheriff) ........................................................................................ 177
Fire and Marine Safety .......................................................................................................... 181
Public Works Function
Public Works .......................................................................................................................... 189
Utilities ................................................................................................................................... 195
Cardiff & Encinitas Sanitary Divisions
Wastewater Support
San Dieguito Water District (separate budget)
Parks and Recreation Function
Parks, Recreation & Cultural Arts .......................................................................................... 203
6. Statistical / Supplemental
1. Demographics and Economics .................................................................................................... 211
2. Community Profile ........................................................................................................................ 215
7. Reference
1. Glossary of Acronyms .................................................................................................................. 219
2. Glossary of Terms ........................................................................................................................ 221
3. Resolutions Adopted June 21, 2023 ............................................................................................ 229
4. Links to Budget Reports and Other Resources ........................................................................... 261
6
1. Introduction and Overview
7
8
Strategic Planning Framework 2023-2024
Each year, the City Council reviews priorities for the year at its annual Strategy Workshop. 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 Tuesday, February 14, 2023, the City Council
selected the following elements to include as the
categories for its highest priorities:
Environmental Health and Leadership
Engagement and Education
Mobility and Alternate Modes
Fiscal Stewardship and Effective City Services
Housing and Affordability
Evolving and Preserving Community Character.
The Strategic Planning page on the City's website
includes descriptions of each element, along with
links to related topics showing how these goals will
be accomplished. For example, topics related to
Environmental Health and Leadership currently
include:
Climate Action Plan
Coastal Zone Management Plan, and
San Diego Community Power.
City Council Goals
Safe, Legal Railroad Crossings and Establish Citywide Quiet Zones
Expand Habitat Stewardship and explore Open Space Preservation
Prioritize remaining Streetscape elements
Quail Gardens Drive – Saxony – Westlake: Prioritize safe routes to school and complete streets projects
for this area
Utilize Housing Solutions Manager to explore solutions for homeless and unhoused
100% Affordable Housing (choose site, define project, explore funding options)
Strategic Planning Framework and Goals
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June 21, 2023
Honorable Mayor Kranz and Members of the City Council:
It is my pleasure to present to you the balanced budget for Fiscal Year (FY) 2023-24. This Budget supports
Council's mission to lead the preservation and evolution of the City of Encinitas and provide innovative
services that enhance the quality of life for residents, visitors, and businesses within the community.
The Operating Budget reflects a total City budget of $118.5 million in expenses funded by $126.4 million in
revenue. The General Fund budget is $90.2 million in expenditures funded by $100.4 million in revenue. FY
2023-24 Capital appropriations total $14.2 million.
The City has an established financial policy regarding maintaining adequate financial reserves, and this
budget ensures that the Council's reserve policy is met. The General Fund contingency reserve is fully funded
at 20 percent of operating expenditures ($18.0 million). The budget stabilization reserve is fully funded at two
percent of revenue ($2.0 million).
The FY 2023-24 General Fund unassigned ending fund balance is projected to be $1.0 million on June 30,
2024.
Updated On 28 Nov, 2023
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Transmittal Letter
FY 2023-24 Operating Budget
FY 2023-24 to FY 2027-28 Capital Improvement Program (CIP) and Financial Plan
11
Budget Preparation
The budget process falls within the Fiscal Stewardship and Effective City Services focus area of the Strategic
Planning Framework by using resources in a prudent and efficient manner consistent with City goals.
The Operating Budget includes the proposed revenue and expenditure plan for each department over the next
fiscal year. The five-year financial plan and Capital Improvement Program (CIP) is a long-term plan developed
to demonstrate fiscal sustainability and to plan for the construction and replacement of infrastructure and other
capital assets.
Each year, the City Council reviews its Strategic Planning Framework. On February 14, 2023, the City Council
selected the following elements to include as the categories for its highest priorities for 2023 - 2024:
•Environmental Health & Leadership
•Engagement & Education
•Mobility & Alternate Modes
•Fiscal Stewardship & Effective City Services
•Housing & Affordability
•Evolving & Preserving Community Character.
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. During the workshops, staff presented the five-year
financial forecast for the General Fund, and Council provided direction on the City's Capital Improvement
Program including prioritization, timelines and project funding.
At a special Council meeting on May 24, 2023, staff introduced the proposed FY 2023-24 Operating Budget
and provided a presentation focusing on variances between the current fiscal year and the proposed budget.
Staff also introduced the proposed FY 2023-24 CIP for review, public input, and Council direction.
On June 21, 2023, Council approved operating and CIP appropriations, adopted the appropriations limit, and
approved position titles and pay ranges for FY 2023-24.
The Fiscal Year 2023-24 budget returns to an annual budget cycle, replacing the biennial Operating Budget
and Revise cycle initiated in FY 2001-02. The change is intended to streamline the budget process and
facilitate the transition from print to online budget books.
Budget Priorities
The FY 2023-24 budget across all City funds includes estimated revenues of $126.4 million. When adjusted
for $4.1 million in one-time state grant revenue, estimated revenues across all funds reflect an increase of
$2.1 million, or 1.7 percent over the FY 2022-23 Revised Budget. This includes $100.4 million in estimated
General Fund revenues, an increase of $4.3 million, or 4.5 percent, over the FY 2022-23 Revised Budget.
Operating expenditures are proposed at $118.5 million, an increase of $3.8 million, or 3.4 percent, over the FY
2022-23 Revised Budget. This includes $90.2 million in General Fund operating expenditures, an increase of
$4.3 million, or 5.0 percent, over the FY 2022-23 Revised Budget.
During the budget workshops, staff presented a five-year financial forecast for the General Fund which
showed modest revenue growth, along with $1.7 million in new debt service for the Leucadia Streetscape loan
12
from the California Infrastructure and Economic Development Bank (IBank). General Fund unassigned fund
balance was projected at $4.11 million available for additional operating and CIP requests in FY 2023-24.
The Operating Budget includes the following additions directed at the Budget Workshop held April 19, 2023:
$485K Pacific View Startup: Furniture & Fixtures, part-time Arts Coordinator (0.75) to FTE, part-time
Facilities Specialist (0.75) to FTE;
$75K E-Bike/Bicycle Safety Training with School Districts;
$0K Zero Waste Administrator (New FTE);
$0K Sustainability Management Analyst (New FTE);
$0K Lifeguards (2 New FTE);
$132K Marine Safety Lieutenant (New FTE);
$137K Housing Management Analyst (New FTE);
$155K Fire Administrative Training Captain (New FTE); and
$150K Mobility Manager (New FTE).
The Capital Budget reflects the Council’s direction to appropriate funding identified in the CIP Plan adopted on
June 15, 2022, along with additional funding for the following significant projects:
$250K Citywide Rail Corridor Quiet Zone Analysis and Permitting;
$250K Storm Drain Repair (doubles annual funding to $500K);
$375K Leucadia At-Grade Crossing Design and Environmental Analysis (Grandview/Hillcrest and
Glaucus);
$500K Santa Fe Drive Corridor Improvements - East Construction (Grant funded project);
$240K Annual Street Overlay Paving Project - Add Streets (Rodney, Turner, Shields);
$311K New La Costa Ped Path Design - Vulcan to I-5; and
$250K Encinitas Habitat Stewardship Program (Net $0 administrative change moving budget detail from
the Parks operating budget to a Work Project in the CIP budget, includes $150K increase directed during
budget workshops).
The budget also reflects debt service payments of $5.2 million, which include $1.7 million for the $20 million
IBank loan signed on 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. The budget includes $0.33 million in new principal and interest
payments from the Fire Apparatus Replacement Fund (624) for the 2023 Stock Pumper and 2023 Pierce
Triple Enforcer fire engine lease-purchase agreements purchases approved by City Council at their June 14,
2023 meeting.
Issues and Trends
Local Economy
Encinitas enjoys a strong and well-diversified tax base that has performed well in good economic times and
has been able to weather the impacts of slower economic times. Over the years, property values and personal
income levels within the City have generated tax revenues sufficient to support the level of municipal services
and facilities for the community to enjoy.
Modest growth is expected in future years from FY 2023-24 through FY 2027-28. While escalating property
values result in additional property tax when sold, the need for affordable housing and homeless resources is
13
also increasing. While inflation remains a general concern, spending at local restaurants and hotels continues
to be robust.
As of June 2023, the uncertainty of whether the nation will enter a recession continues to loom. Over the past
year, the most significant trend observed has been strong employment numbers despite certain industry
outlooks requiring a smaller workforce.
According to the latest figures from the Bureau of Labor Statistics, the ratio of unemployed persons to job
openings in California is 0.9. In short, there are not enough workers to fill the number of job openings. Labor
force figures reveal a contradiction— the state’s economy has added jobs since the pandemic, but there are
fewer workers active in the California economy. The most plausible explanation is that there has been an
increase in the number of workers holding more than one job among the state’s workforce. Going forward,
worker availability will be a primary constraint on job growth in the state.
The low unemployment rate has been a key driving force behind the Federal Funds 500 percent rate increase
dating back to the summer of 2022. Yet, inflation lingers. From May 2022 through March 2023, inflation in the
San Diego Region ranged from 5.3 to 8.3 percent. Since 2022, employees’ medical insurance costs increased
by 15 percent in the San Diego Region.
In the government sector, the demand for public employees is far outstripping the incumbent supply; local
agencies are competing for the same talent pool; and salaries and benefits have not kept pace with the private
sector or rising healthcare and housing costs. The City’s calendar year 2022 employee turnover rate rose to
16.7 percent for employees of Service Employee International Union and 20.1 percent for unrepresented
employees.
The current Memorandum of Understanding (MOU) with the Service Employees’ International Union (SEIU)
expires on June 30, 2023. Negotiations were underway during the budget development process, and the
Budget includes anticipated adjustments effective July 1, 2023. Like SEIU, unrepresented employees’ salary
and benefit changes include the same annual base salary increases, the Juneteenth holiday, additional
floating holiday, and sick leave accrual of 4.15 hours per pay period. Upon separation and retirement eligible,
employees (with no less than 300 hours of accrued sick leave) will receive a conversion payment of three to
one of the total accrued sick leave hours at their base hourly rate. An annual sick leave cash out is available,
with a minimum of 160 accrued hours, of two to one up to 40 hours maximum.
The budget also includes additional funding for the City Manager to make market adjustments necessary for
recruitment and retention of employees and managers in the unrepresented group due to the increasing
turnover in this group.
General Fund Revenues
The City projects solid revenue growth in FY 2023-24 mostly due to high property values and a rebound in
tourism.
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.
Nearly 88 percent of General Fund revenue is generated from taxes, with property tax alone accounting for 63
percent of total General Fund revenue. Property tax projections for FY 2023-24 reflect continued growth,
although at a more modest pace due to lower sales activity that affects the assessed value increases from
transfers of ownership. The estimated increase of $4.0 million, or 6.7 percent, is mostly the result of the
annual Proposition 13 inflation adjustment for estimated real property values set at the two percent maximum
by the County Assessor’s office (based on the California Consumer Price Index).
14
Sales tax projections include a decrease of $0.15 million, or 0.9 percent, in sales and use 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. Volatile economic indicators such as the Federal Funds
rate, unemployment levels, and discretionary spending will influence outcomes.
Transient Occupancy Tax (TOT) remains solid, with an estimated 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 post-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).
The FY 2023-24 budget also estimates new retail cannabis tax revenue totaling $0.25 million, which was not
included in the FY 2022-23 budget. Projected revenues are modest because it is unknown when retail sites
will open and how much they will receive in sales. 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.
Financial Strength and Sustainability
Due to conservative budgeting, strong reserves, and re-evaluation of its CIP program, the City continues to be
well-positioned to weather economic fluctuations. Given the forecast of modest growth in revenues, the City's
long-term fiscal health must be addressed through more sustainable approaches to address the community's
service needs and—more concerning due to aging and increasing costs to repair—the City’s capital
improvement plan priorities into the future.
On November 16, 2022, City Council approved the creation of a new seven-member Infrastructure Task Force
(ITF) that will meet bi-monthly from January 2023 through January 2024, culminating in a final report to the
City Council in February/March 2024. Recommendations on project needs, prioritization, and funding will
inform preparation of the FY 2024-25 budget.
Shortly after ITF committee members were appointed on January 25, 2023, weather events highlighted the
need for a comprehensive assessment of City infrastructure, along with related funding challenges. Beginning
in late February 2023, severe winter storms struck California bringing damaging winds and historic
precipitation. Public Works, Public Safety, and Engineering employees and contractors provided 24/7
response for the resulting sinkholes, fallen trees, flooding, road closures, and other accidents. City Council
appropriated $3.35 million from the General Fund toward emergency storm drain and sinkhole repairs in
multiple locations. Of this, $2.55 million was committed to stabilize the Lake Drive sinkhole between Sea
Village and Wales Drive.
Conclusion
Thank you to the Mayor and City Council for your leadership and our entire City staff for providing outstanding
service to the Encinitas community. The resiliency and “can do” attitude of this Encinitas team have prepared
us for any challenges we encounter in the future.
A budget document takes many hours of collaboration and teamwork. I would like to offer special thanks to our
Assistant City Manager Jennifer Campbell, Finance Director Teresa McBroome; Assistant Finance Director
Tom Gallup; Finance Manager Kelly Sanderson; Finance Analysts Annemarie Clisby and Julie Ramos; as well
15
as the dedicated department budget coordinators for their hard work and leadership to complete the budget
documents.
I am also grateful to our executive leadership team who worked hard to squeeze as many projects/programs
as possible out of the funds available, which is a testament to their commitment to the City organization and
the community.
Respectfully submitted,
Pamela Antil
City Manager
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Interactive Story - Click on graphics to explore the data
Download as a PDF
The balanced budget for Fiscal Year 2023-24 supports Council's mission to lead the preservation and
evolution of the City of Encinitas and provide innovative services that enhance the quality of life for residents,
visitors, and businesses within the community. Total City budget of $118.5 million in expenses funded by
$126.4 million in revenue. The General Fund budget is $90.2 million in expenditures funded by $100.4 million
in revenue. FY 2023-24 Capital appropriations total $14.2 million.
The City has an established financial policy regarding maintaining adequate financial reserves, and this
budget ensures that the Council's reserve policy is met. The General Fund contingency reserve is fully funded
at 20 percent of operating expenditures ($18.0 million). The budget stabilization reserve is fully funded at two
percent of revenue ($2.0 million). The FY 2023-24 General Fund unassigned ending fund balance is projected
to be $1.0 million on June 30, 2024.
$126,373,402.00
Revenues in 2024
General Fund
Other
ESD Operatio...
Internal Ser...
CSD Operatio...
Infrastructu...
$118,451,431.66
Expenses in 2024
General Fund
Other
Lighting and...
CSD Operatio...
Debt Service...
Internal Ser...
Budget in Brief
Fiscal Year 2023-24 Operating and Capital Budgets
Estimated Revenues by Fund
All Funds - excludes transfers
Proposed Expenditures by Fund
All Funds - excludes transfers
17
Community Profile
About Encinitas
The City of Encinitas was incorporated in October
1986 as a general law city, bringing together the
communities of New and Old Encinitas, Cardiff-by-
the-Sea, Leucadia, and Olivenhain.
Encinitas is located in northern San Diego County
approximately 25 miles north of downtown San Diego
on the Southern California coast. The City with an
estimated population of 62,000 covers approximately
21 square miles and is predominately residential with
two major commercial corridors.
Demographics
The population (as of January 1)
has remained relatively stable
over the last ten years. A dip
occurred in 2009 during the Great
Recession.
Source: State Department of
Finance
Population Estimates (E-1)
The median household income in
Encinitas has grown steady over
the last 20 years. The 2020 dip
was due to the COVID pandemic
as many businesses were
temporarily closed.
Source: 2020 Census.gov via
Datacommons.org
The median age has increased
slightly over the last ten years.
Source: 2020 Census.gov via
Datacommons.org
61,085
Demographics in 2024
0
20K
40K
60K
80K
1996 2010 2024
120,488
Demographics in 2021
0
50K
100K
150K
2013 2017 2021
43
Demographics in 2021
0
10
20
30
40
50
2013 2017 2021
City Population Median Income Median Age
18
Elected Officials
The City is governed by a City Council consisting of a mayor and four council members under the Council-
Manager form of government. The City Council acts as the Board of Directors for the San Dieguito Water
District, the Encinitas Housing Authority, and the Encinitas Public Financing Authority.
Operating Budget
Strategic Planning Framework
An effective budget process establishes broad goals
to guide government decision making. On February
14, 2023, the City Council selected the following
elements to include as the categories for its highest
priorities in 2023-2024:
Environmental Health & Leadership
Engagement & Education
Mobility & Alternate Modes
Fiscal Stewardship & Effective City Services
Housing & Affordability
Evolving & Preserving Community Character
Budget Preparation
The budget process also should incorporate a long-term perspective and promote effective communication
with stakeholders.
On November 16, 2022, City Council approved the creation of a new seven-member Infrastructure Task Force
that will meet bi-monthly from January 2023 through January 2024, culminating in a final report to the City
Council in February/March 2024. Their recommendations on project needs, prioritization, and funding will
inform preparation of the FY 2024-25 budget.
Budget Workshops, offering opportunities for the public to provide input on budget priorities, were held at a
special Council meetings on March 15 and April 19, 2023. During the workshops, staff presented the five-year
financial forecast for the General Fund, and Council provided direction on the City's Capital Improvement
Program including prioritization, timelines and project funding.
19
Budget Priorities
The Budget reflects City Council’s budget priorities to address needed capital improvement projects and
provide critical services to the community. On May 24, 2023, staff introduced the proposed FY 2023-24
operating budget and CIP for review, public input, and Council direction. On June 21, 2023, staff
recommended adoption of the proposed operating and CIP budgets with Resolution 2023-47.
The Budget reflects the Council’s direction to fund the following significant programs and projects:
$250K Citywide Rail Corridor Quiet Zone Analysis and Permitting;
$250K Storm Drain Repair, doubles annual funding to $500K;
$375K Leucadia At-Grade Crossing Design and Environmental (Grandview/Hillcrest and Glaucus);
$500K Santa Fe Drive Corridor Improvements (East Construction) Grant funded Project;
$240K Annual Street Overlay Paving Project - Add Streets (Rodney, Turner, Shields);
$311K Design New La Costa Ped Path - Vulcan to I-5; and
$250K Encinitas Habitat Stewardship Program (Net $0 administrative change moving budget detail from
the Parks operating budget to a Work Project in the CIP budget, includes $150K increase directed during
budget workshops).
In addition to these much-needed CIP projects, the budget includes:
$485K Pacific View Startup: Furniture & Fixtures, part-time Arts Coordinator (0.75) to FTE, part-time
Facilities Specialist (0.75) to FTE;
$75K E-Bike/Bicycle Safety Training with School Districts;
$0K Zero Waste Administrator (New FTE);
$0K Sustainability Management Analyst (New FTE);
$0K Lifeguards (2 New FTE);
$132K Marine Safety Lieutenant (New FTE);
$137K Housing Management Analyst (New FTE);
$155K Fire Administrative Training Captain (New FTE);
$150K Mobility Manager (New FTE); and
$330K Fire Apparatus Replacement Fund for 2023 Stock Pumper and 2023 Pierce Triple Enforcer fire
engine leases.
20
All Funds
The following interactive graph summarizes revenue and expense trends by showing actuals for two prior
fiscal years, the current year original budget, and the proposed budget. Interfund transfers are not included.
Use the filter to drill into different funds.
Click on the column to see revenues by source or expenditures by type.
Use the Back or Reset buttons to return to the original graph.
Clicking pie graphs opens a new browser tab that can be closed after exploring the data.
Updated On 29 Nov, 2023
Reset
Broken down by
Types
History
Funds
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FY21 Actual FY22 Actual FY23 Original
Budget
FY23 Revised
Budget
FY24 Proposed
Budget
Fiscal Year
0.0
50.0M
100.0M
DollarsBack
Revenues
Expenses
Sort By Chart of Accounts
Category 2024
Taxes $92,207,965.00
Charges for Services $17,375,927.00
Intergovernmental $9,008,111.00
Other Revenue $5,450,781.00
Use of Money/Property $1,684,618.00
Other $646,000.00
Category 2024
Fire and Marine Safety $20,881,415.00
Law Enforcement (contract)$17,965,449.00
City Manager's Office $13,075,383.00
Development Services $12,892,641.00
Public Works $12,707,271.00
Other $40,929,272.66
Major Revenues by Source
All Funds - excludes transfers
Major Expenditures by Department
All Funds - excludes transfers
21
Services Provided by Each Department
Administrative Services - Manages safety programs, insurance, claims, attorney contracts and ongoing
litigation. Coordinates budget for City Attorney.
City Attorney - Represents the City of Encinitas and the San Dieguito Water District. The City Attorney
advises the City Council, City Departments and City Commissions regarding legal matters of concern to
the City and its operations.
City Council - The governing body of the City. The role of the Mayor and City Council is to determine
policy for the City.
City Manager's Office - Responsible for the administration and oversight of the City organization,
including the hiring of the City's workforce, supervising City departments, and ensuring that the City
Council's priorities are met.
City Clerk - Responsible for coordinating the legislative process including agenda management,
administering city elections, and records management.
Development Services - Contributes to City Council's vision for community planning to maintain safe and
livable communities through well-maintained infrastructure and facilities, strong public safety, and
significant environmental standards while achieving diverse and affordable housing for present and future
generations.
Engineering - Responsible for the comprehensive oversight of major City infrastructure projects,
transportation network and other initiatives.
Finance - Manages the City's fiscal resources to protect and enhance the City's financial position.
Fire & Marine Safety - Provides a wide array of public safety services including fire protection, emergency
response, medical aid, fire prevention, disaster preparedness, search and rescue, beach lifeguard services
and community education programs.
Human Resources - Responsible for recruitment and onboarding new employees, benefits administration,
employee development, labor relations, organization and workforce planning, and policy development.
Information Technology - Provides innovative and secure technical solutions and support that promote
efficient delivery of public service.
Law Enforcement - Services are provided through the City's contract with the San Diego County Sheriff.
The Station Captain serves as th City's Chief of Police.
Non-Departmental and Debt Service - Created to appropriate funds for those activities beneficial on a
citywide basis and not directly chargeable to any one department or division.
Parks, Recreation, and Cultural Arts - Responsible for recreation and arts programs, maintenance of
recreational areas, public art streetscapes, animal services, Commission support, and oversight of the
Encinitas Ranch Golf Authority.
Public Works - Provides street, public right of way, and above ground stormwater system maintenance
and manages the City's facilities, vehicle fleet, and heavy equipment.
Utilities - The San Dieguito Water District provides potable (drinking) water services. The Encinitas
Wastewater Collection Division provides sewer maintenance and operation services.
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, and 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
Proposed operating expenditures of $90.2 million
Proposed capital expenditures of $3.8 million (transfers out to CIP budget)
Debt service payments of $5.2 million (transfers out to debt funds)
22
Policy-directed budget stabilization reserves (two percent of revenue, $2.0 million) and contingency
reserves (20 percent of expenditures, $18.0 million), and
Projected General Fund unassigned ending fund balance of $1.0 million for June 30, 2024.
Updated On 29 Nov, 2023
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FY21 Actual FY22 Actual FY23 Original
Budget
FY23 Revised
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Budget
Fiscal Year
0.0
100.0M
50.0M
DollarsBack
Revenues
Expenses
Sort By Chart of Accounts
Where does the money come from?How is the money is spent?
General Fund revenue primarily composed of
property tax, sales tax, and transient occupancy tax.
Nearly 88 percent of General Fund revenue is
generated from taxes.
Municipalities group similar expenses by type or
category to facilitate budget presentation, monitoring,
and reporting. The top three categories represent
over 99 percent of the total General Fund
expenditures.
Category 2024
Taxes $88,108,000.00
Charges for Services $9,278,316.00
Use of Money/Property $1,076,800.00
Intergovernmental $808,515.00
Other Revenue $474,000.00
Other $646,000.00
Category 2024
Personnel $47,111,867.00
Contracts & Services $40,204,500.00
Materials & Supplies $2,107,000.00
Internal Cost Allocation $538,672.00
Debt/Finance $197,726.00
Other $9,000.00
Revenues by Source
General Fund - excludes transfers
Expenditures by Type
General Fund - excludes transfers
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$100,391,631.00
Revenues in 2024
Non-Departme...
Other
City Manager...
Fire and Mar...
Parks Recrea...
Development ...
$90,168,765.00
Expenses in 2024
Fire and Mar...
Law Enforcem...
Development ...
Other
Public Works
Parks Recrea...
Staffing Trends
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.
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 - 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 - assistance with ongoing
implementation of Climate Action Plan (CAP) measures, supported by CAP fee revenue; and 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 - start-up staffing for Pacific View Facilities maintenance
and arts program.
Mobility and Alternate Modes / Engagement and Education - new Mobility Manager in Parks, Recreation,
and Cultural Arts
Fiscal Stewardship and Effective City Services - 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; and
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 tables below summarize five years of FTE changes, along with position-level details.
Revenue by Department
General Fund - excludes transfers
Expenditures by Department
General Fund - excludes transfers
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Capital Improvement Program (CIP)
$14,237,392.00
Type in 2024
Streets and Rail Cor...
Other
Facilities
Mobility Improvement...
Parks and Beaches
Wastewater
Encinitas monitors and improves City infrastructure including roads, sidewalks, drainage systems, trails, and
parks. City Projects are prioritized in strategies laid out by Council's Strategic Plan. While most capital projects
are managed by the Engineering Department, the CIP plan also includes facilities, parks and beach projects,
and multi-year studies (work projects) managed by other departments.
The proposed plan through FY 2027-28 contains $58.0 million in capital improvement/work projects over the
next five years. Of the five-year total, $14.2 million is programmed for FY 2023-24. The proposed FY 2023-24
capital budget includes $3.8 million from the General Fund, with all other funds totaling $10.4 million.
Funding for projects is provided by existing fund balance, future projected cash flows, and loan proceeds.
Projects shown in future years are programmed into the CIP plan and are not funded until each subsequent
budget adoption.
Each year the CIP and Traffic Engineering teams execute a Work Plan based on funded projects. A list of
current CIP Projects by Status is available on the City's website.
Category 2024
101 - General Fund $3,811,744.00
522 - Encinitas Sanitary Div $2,600,229.00
211 - TransNet $2,105,000.00
201 - State Gasoline Taxes $2,059,255.00
512 - Cardiff Sanitary Div $1,625,000.00
Other $2,036,164.00
Category 2024
Annual Street Overlay $2,105,000.00
Annual Street Overlay - RMRA …$1,520,665.00
CIPs at Encina $1,300,229.00
Santa Fe Drive Corridor Improv…$753,672.00
Olivenhain Trunk Sewer Improv…$700,000.00
Other $7,857,826.00
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CIP by Type
Totals show funding
appropriated in FY24 only.
Chart does not reflect
budget carryforward for
projects still in progress.
Data Updated Aug 03, 2023, 9:22
PM
CIP by Funding Source
The General Fund transferred $3.8 million to capital projects in FY24.
CIP by Project
Projects funded in prior years (like Pacific View) do not appear in this chart.
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Fiscal Years 2021-22 and 2022-23
Government Finance Officers Association of the
United States and Canada (GFOA) presented a
Distinguished Budget Presentation Award to City of
Encinitas, California, for its Biennial Budget for the
fiscal year beginning July 01, 2021.
In order to receive this award, a governmental unit
must publish a budget document that meets program
criteria as a policy document, as a financial plan, as
an operations guide, and as a communications
device. This award is valid for a period of two years
only.
We believe our current budget continues to conform
to program requirements, and we are submitting it to
GFOA to determine its eligibility for another award.
Powered by OpenGov
Distinguished Budget Presentation Award
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2. Financial Structure, Policy, & Process
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Entity-Wide Structure
Organizational charts for each department are presented in the Department Section of this budget book and
on the Human Resources webpage.
The following organization chart reflects:
Overall responsibilities of the City Council including district oversight; and
Relationships between Advisory Commissions and their respective department divisions.
Powered by OpenGov
Organization Chart
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Reporting Structure
Accounting standards require items to be recorded in separate funds, but for reporting purposes, interfund
activity is eliminated from government-wide financial statements. The City’s Annual Comprehensive Financial
Report (ACFR) includes fund financial statements for each of the three categories of activities: governmental,
business-type (proprietary) and fiduciary.
The following diagram represents funds reported in the ACFR.
Blue boxes indicate major funds, which include: General Fund, Infrastructure Special Revenue, Capital
Projects, and the City's water and wastewater enterprises.
For this purpose, any fund whose revenues or expenditures, excluding other financing sources and uses,
constitute more than 10% of the revenues or expenditures of the appropriated budget are considered major
funds.
The City appropriates budget a number of individual funds that are later grouped and reported together in the
ACFR.
The Fund Descriptions below provide the fund number, purpose, and the relationship between funds
reported in the financial statements versus funds budgeted.
The Department/Fund Relationship matrix shows the relationship between the entity’s functional units and
funds.
Fund Structure and Descriptions
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GOVERNMENTAL ACTIVITIES
Property, sales and use taxes, user fees, franchise fees, investment earnings, and state and federal grants
revenues finance the governmental activities. Most of the City’s basic services are reported in this category.
Financial statements for governmental activities, other than internal service activities, are prepared using the
current financial resources measurement focus and modified accrual basis of accounting, which measures
cash and all other financial assets that can readily be converted to cash.
Governmental funds financial statements focus on near-term inflows and outflows of spendable resources, as
well as on balances of spendable resources available at the end of the fiscal year. Such information may be
useful in evaluating the City’s capacity to finance its programs in the near future.
General Fund (Major)
101 General Fund is the largest and most discretionary source of funding for operations, debt service and
capital improvements, via both direct expenditures and transfers to other City funds. The General Fund is
used to account for resources traditionally associated with general government which are not required to be
accounted for in a separate fund. Revenues include property tax, sales tax, transient occupancy tax, franchise
and user fees, licenses and permits, fines and forfeitures, and excise tax. Expenditures include basic
municipal functions: general government, public safety, public works, planning, engineering, parks and
recreation, and capital projects.
Special Revenue Funds
While a government will have only one general fund, it may have several special revenue funds, each with a
particular name. Such funds are established to account for the proceeds of revenue sources earmarked or
restricted by law for particular purposes. Local governments also use special revenue funds to account for
grants used for operating purposes, both to segregate revenues with restricted uses from those used for
general operations and to provide a means of verifying that the revenue was used for the legally specified
purposes.
Infrastructure Improvements Fund (Major)
The Infrastructure Improvements Special Revenue Fund is a major fund that accounts for financial resources
from local, state and federal grants which are used primarily to fund capital improvements. All of these
expenditures are categorized as capital outlay. For budget purposes, individual funds below are budgeted
based on the revenue source and are combined for financial statement purposes.
201 State Gasoline Taxes Fund is derived from the State tax on gasoline sales. Highway Users Tax Account
(HUTA) funds are allocated to cities based on Sections 2105, 2106, 2107, and 2107.5 of the California Street
and Highway Code. In 2017, Section 2030 was added establishing a new Road Maintenance and
Rehabilitation Account (RMRA). Gas Tax funds are restricted for use in the construction, improvement, and
maintenance of public streets. The fund supports both annual operating costs and capital projects.
203 State Capital Grants Fund is made up of contributions of cash or other assets from state agencies that are
to be used or expended for a specified purpose, activity, or facility.
211 TransNet Fund accounts for San Diego County's half-cent sales tax administered by San Diego
Association of Governments (SANDAG) to fund local transportation projects consistent with the Regional Plan.
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In 1987, voters first approved adding the one-half percent TransNet retail transaction and use tax (on top of
California's 7.25 percent sales and use tax). In 2004, the tax was extended for another 40 years. Funds are
collected by the State and reallocated to the local governments by SANDAG. Revenue can be used for
establishing, operating, and maintaining transportation programs or facilities. Fund 224 - Transportation
Development Act (TDA) Grant fund was created to track discretionary TransNet money that is distributed on a
competitive grant basis by SANDAG.
212 Coastal Zone Management Fund was established following an election in November 1998 to increase the
City’s transient occupancy tax from eight to ten percent. The General Fund receives eight percent of the rent
charged by the hotel or short-term rental operator, and each guest also pays an additional tax of two percent
restricted for beach sand replenishment and stabilization projects, per Encinitas Municipal Code 3.12.010.
223 Federal Capital Grants Fund accounts for various agencies' grant awards and reimbursement requests for
actual expenditures incurred by the City.
Grants and Housing
The Grants and Housing Special Revenue Fund is a non-major fund used to account for grant proceeds that
are legally restricted for specific purposes. For budget purposes, individual funds below are budgeted based
on the revenue source and are combined for financial statement purposes.
202 State Law Enforcement Grant Fund appropriates funds for local jurisdictions to supplement law
enforcement services. This is an annual block grant and the funds can be used to offset additional law
enforcement costs and relieve the General Fund.
213 Governmental/Educational Access Fund was established to account for the monies received from cable
communication companies as part of franchise renewal agreements. The funds are used to obtain capital
equipment and support operating expenses to televise city council meetings.
214 Solid Waste Fund tracks revenues and expenditures related to solid waste disposal, recycling household
hazardous waste programs and all grants associated with the program.
221 Senior Nutrition Grant Fund tracks revenues and expenditures for the Senior Nutrition Program. The
program is funded through a grant from the County of San Diego, participant donations and a transfer from the
General Fund.
222 Community Development Block Grant Fund are allocated to local governments on a formula basis and
are required to be used within the broad functional area of community development. The City has utilized the
funds for safe routes to school projects as well as citywide sidewalk programs.
228 Federal Law Enforcement Grant Fund appropriates funds from the Federal Justice Assistance Grant
program for local jurisdictions to supplement law enforcement services. This is an annual U.S. Department of
Justice federal law enforcement Justice Assistance Grant used by the City to fund services on law
enforcement radio communications systems.
229 Donations and Contributions Fund Tracks revenues and expenditures associated with donations received
by the City that are restricted for a specific use.
230 CSA17 Fire Operations Fund established to track revenue and expenditures related to the County Service
Area 17. Revenue is collected through the Emergency Management Services (EMS) Agreement with the
County of San Diego for Advance Life Support (ALS) first responders, EMS support services, and annual
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monitor‐defibrillator maintenance agreement coverage. Expenditures include costs associated with providing
ALS first responder services‐‐including facilities, medical supplies, equipment, and EMS training for fire and
lifeguards.
Development Impact
Development Impact Fund is a non‐major fund used to account for fees received from developers/builders to
defray the costs of infrastructure for new development. For budget purposes, the individual funds are
budgeted based on the revenue source and combined for financial statement purposes.
231 Park Improvement Fees Fund These fees are required of a developer/builder to defray the estimated
costs of developing new or rehabilitating existing parkland and recreational facilities.
232 Park Acquisition Fees Fund These fees are required of a developer/builder to defray the costs of
acquiring recreational facilities or parkland.
233 Traffic Mitigation Fees Fund These fees are required of a developer/builder to defray the actual or
estimated costs of constructing planned infrastructure to serve new development. These funds may be used
only for the construction of roadways and roadway‐related facilities, such as signals, stop signs, etc.
234 Regional Traffic Congestion Improvement Program (RTCIP) Fund is a regional traffic mitigation fee as
required by the San Diego Association of Governments (SANDAG) Ordinance 04‐01, which is intended to
ensure that future development will contribute its share toward funding and mitigating new traffic impacts on
the regional arterial system. Local jurisdictions must comply with this requirement to receive their fair share of
TransNet funding.
235 Open Space Acquisition Fees Fund These fees are collected from developers/builders of residential
property for the purpose of defraying the cost of acquiring community assets of open space land.
236 Recreation Trails Fees Fund These fees are collected from developers/builders of residential property for
the purpose of defraying the cost of acquiring land for or developing recreational trails.
237 Community Facilities Fees Fund These fees are specifically earmarked for debt service payments on the
library.
238 Fire Mitigation Fees Fund These fees are specifically earmarked for debt service payments for fire station
bond financing.
239 Flood Control Fees Fund These fees are required of developers/builders to defray the actual or estimated
costs of constructing drainage facilities to serve the new development. These funds are used for the
construction of drainage facilities.
251 In Lieu Fees Curb Gutter Sidewalks Fund These fees are collected from builders or developers to defray
the actual or estimated costs of constructing curb, gutter, and sidewalk facilities to serve new development.
252 In Lieu Underground Fees Fund These fees are collected on certain development projects where it is
impractical for the applicant to underground utilities.
253 In Lieu Fees Affordable Housing Fund Collected from builders or developers to provide a subdivider’s fair
share contribution towards meeting the City’s affordable housing assistance objective in lieu of providing units
reserved for lower‐income tenants.
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Lighting and Landscaping Districts
Lighting and Landscaping Fund is a non‐major fund used to account for assessments collected within an
assessment district for the purpose of providing for the maintenance of landscaping, traffic signals and
streetlights. For budget purposes, the individual funds are budgeted based on the revenue source and
combined for financial statement purposes.
291 Villanitas Road Lighting and Landscaping Fund tracks revenues and expenditures associated with the
localized landscaping improvements such as neighborhood parks, entryway landscaping, streetscape
landscaping within the Villanitas assessment district.
292 Cerro Street Lighting and Landscaping Fund tracks revenues and expenditures associated with the
localized landscaping improvements within the developed parcels within the Cerro Street assessment district.
293 Village Park Lighting and Landscaping Fund tracks revenues and expenditures associated with the
localized landscaping improvements such as neighborhood parks, entryway landscaping, streetscape
landscaping within the Village Park assessment district.
294 Wiro Park Lighting and Landscaping Fund tracks revenues and expenditures associated with the localized
landscaping improvements such as neighborhood parks, entryway landscaping, streetscape landscaping
within the Wiro Park assessment district.
295 Encinitas Lighting and Landscaping District Fund is used for the maintenance and improvement of
streetlights, traffic signals and landscaping within the street right of way.
297 Encinitas Ranch Lighting and Landscaping District Fund is used for the maintenance and improvement of
street lights, traffic signals and landscaping within the Encinitas Ranch Specific Plan Area.
Debt Service Funds
Debt service funds are non-major funds that account for resources used to pay the principal and interest on
long-term general debt – for example the annual debt service required on a general obligation bond. The
purpose of establishing a separate fund for bond repayment is to demonstrate that money to repay the debt
has been set aside and will not be used for anything else.
301 City Debt Service Fund is used to record principal and interest payments on all City debt.
302 Encinitas Public Financing Authority Fund is used to record the financing provided for public capital
improvements for the City.
Capital Projects
Capital projects funds account for the financial resources used to construct or acquire capital facilities. Once a
project is complete, the project is closed and the remaining balance is returned to the original funding source -
typically the General Fund or other Special Revenue Funds.
Capital projects funds help not only to account for but also to control the cost of large capital projects by
making more visible the total actual cost as well as the amount of money flowing into the project as it
progresses.
Capital Improvements (Major)
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The Capital Improvements Capital Projects Fund is a major fund that accounts for all governmental fund
capital improvements, as well as work projects such as long-term consultant studies and planned facility
maintenance. Bond proceeds and/or capital grants may fund the construction. Projects usually span several
years. Budgets are adopted by project, not by year. For budget purposes, the following funds are budgeted
separately and combined for financial statement purposes.
401 Multi‐Year Capital Improvements Fund tracks capital and work projects that are budgeted and completed
on a multi‐year basis.
402 Annual Capital Improvements Fund tracks capital and work projects that are budgeted for one year and
can be completed within one year.
403 Facilities Capital Maintenance Fund provides funding for City facilities maintenance through annual
transfers from the General Fund.
PROPRIETARY / BUSINESS-TYPE ACTIVITIES
When the City charges customers for the services it provides, whether to outside customers or to other units
of the City, these services are generally reported in proprietary funds. There are two types of proprietary funds
– enterprise funds and internal service funds. Financial statements for business-type activities are prepared
using the economic resources management focus and the accrual basis of accounting.
Enterprise Funds
Enterprise funds account for services that are substantially supported by customer fees - for example, water
and wastewater services. Tracking these services in separate funds makes it easier to see whether each
enterprise is bringing in enough revenue to cover all its costs. The local government can then decide whether
to increase fees or subsidize the service costs with a transfer from the General Fund.
Cardiff Sanitary Division (Major)
511/512 Cardiff Sanitary Division Fund is a major fund and provides wastewater collection and treatment
services. Revenues are generated from user fees, which are adjusted periodically to meet the costs of
administration, operation, maintenance, and capital improvements to the system.
Encinitas Sanitary Division (Major)
521/522 Encinitas Sanitary Division Fund is a major fund and provides wastewater collection and treatment
services. Revenues are generated from user fees, which are adjusted periodically to meet the costs of
administration, operation, maintenance, and capital improvements to the system.
San Dieguito Water District (Major)
531/532 San Dieguito Water District Fund is a major fund and provides potable water and recycled water.
Revenues are derived from a bi‐monthly service availability charge, which covers the costs for the
maintenance of meters water lines, and storage facilities. The SDWD operating and capital improvement
budgets are presented in a separate document.
Affordable Housing
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The Affordable Housing Fund is a non‐major fund used to account for low to moderate income housing. For
budget purposes, the individual funds below are budgeted based on the revenue source and combined for
financial statement purposes.
551 Section 8 Housing Administration Fund tracks administrative funds issued to the Encinitas Housing
Authority (EHA). These are federal entitlement grant funds from the U.S. Department of Housing and Urban
Development used to pay for the administrative costs of overseeing the Section 8 voucher program. Costs
include accepting and reviewing applications, recertifying eligibility, and inspecting the rental units. The
Section 8 Rental Housing Choice Voucher program increases affordable housing choices for very low‐income
households by allowing families to choose privately owned rental housing. Families apply to the EHA for a
Section 8 certificate. The EHA pays the landlord the difference between 30 percent of the household's
adjusted income and the unit's rent.
552 Section 8 Housing Assistance Payment (HAP) Fund tracks Housing Assistance Payment (HAP) funds
issued to the Encinitas Housing Authority. These are federal entitlement grant funds from the U.S. Department
of Housing and Urban Development (HUD) that are used to pay the landlord the amount equal to the
difference between the tenant portion of the rent and the contract rent. HUD‐Held and Set Aside funding is
available to the EHA to draw from, should the EHA require additional funding.
561 Pacific Pines Affordable Housing Fund covers the cost of management and maintenance of 16 affordable
units managed by the City. In 2003, the Encinitas Housing Authority (EHA) acquired 16 condominium units at
Pacific Pines complex located on South El Camino Real. The purpose of acquiring the units was to provide
affordable rental housing opportunities for low‐ income Encinitas households, particularly those households
which are participants in the Section 8 Housing Choice Voucher (HCV) Program.
Internal Service Funds
Internal service funds are non-major funds used to report activities that provide supplies and services to other
City programs and activities. The internal service funds are reported with governmental activities in the
government-wide financial statements.
601 Risk Management (Self‐Insurance) Fund tracks revenue and expenditures associated with claims, legal
defense costs, and safety programs.
611 Wastewater Support Fund accounts for the services provided by City personnel to the Cardiff Sanitary
Division and the Encinitas Sanitary Division. The services include administration, sewer line cleaning and
maintenance and equipment usage charges. This fund does not accrue any fund balance, reimbursement
revenues equal expenses.
621 Vehicle Maintenance Fund accounts for the services provided by City personnel to departments and
activities that utilize vehicles and/or equipment in their operations. The services include routine maintenance
and repairs to the fleet, which includes Fire apparatus and Wastewater and Stormwater heavy equipment.
This fund does not accrue any fund balance; reimbursement revenues equal expenses.
622/623 Vehicle Replacement Fund was established to centralize the budgeting and purchasing of City
vehicles and equipment. A replacement charge is calculated and charged annually to the General Fund and
Wastewater and is recorded as revenue to the Replacement Funds. Vehicles, equipment, and fire apparatus
are purchased when the existing unit has reached the end of its useful life. Any additions to the fleet must be
approved by the City Council in advance. The following individual funds below are budgeted based on the
equipment type and combined for financial statement purposes.
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622 Vehicle Replacement Fund was established for the replacement of the City's light duty vehicles as
determined by a vehicle longevity table and replacement guidelines. The fund operates as an internal cost
allocation and departments contribute funds based on a replacement schedule.
623 Machinery Equipment Replacement Fund was established for the replacement of the City's major
equipment. This fund also operates as an internal cost allocation where departments contribute funds
based on a replacement schedule.
631/632 Technology Fund was established in FY 2023-24 to centralize the budgeting and purchasing of City
software, leases, and information technology equipment. The individual funds below will be budgeted based
on recurring operating expenses and equipment purchases based on a replacement schedule. During budget
development, staff identified three ongoing projects that reflect recurring operations more than one-time Work
Projects or Studies in the CIP. In FY 2023-24, budget planned for these projects was appropriated to the
Technology Fund instead of Capital Improvements Fund. In future budgets, staff will move other shared
expenses from the IT operating budget to the Technology Fund. Internal cost allocation can be assessed
during the next study.
631 - Technology Operations Fund was established to centralize shared software costs and leases. The FY
2023-24 budget for the following ongoing work projects moved from the CIP to this fund: GIS Basemap
Updates and Enhancements (WC01A) and Tyler Enterprise (WC16A).
632 - Technology Replacement Fund was established for the replacement of the City’s technology
equipment. Departments will contribute funds based on a replacement schedule. In FY 2023-24 budget for
the ongoing work project Tech Infrastructure Replacement (WC18E) moved from the CIP to this fund.
FIDUCIARY ACTIVITIES
The City is the trustee, or fiduciary, for certain funds held on behalf of the Community Facilities District No. 1–
the Encinitas Ranch Development and the Encinitas Ranch Golf Course pooled cash investment funds. The
City’s fiduciary activities are reported in a separate statement of fiduciary net position. Financial statements for
fiduciary activities include custodial funds that are prepared using the economic resources management focus
and the accrual basis of accounting.
These activities are excluded from the budget and the City’s other financial statements because the City
cannot use these assets to finance its operations. The City is responsible for ensuring that the assets reported
in these funds are used for their intended purposes.
Agency Funds
With agency funds, governments can act as custodians of resources on behalf of other governments. For
example, a state may collect sales taxes on behalf of its cities, in which case the taxes are held in an agency
fund and periodically remitted to the local governments.
Source: descriptions of Activity and Fund Types were excerpted from A Budgeting Guide for Local
Governments published by the International City/County Management Association.
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Funds Reported and Funds Budgeted
Most entities use more than one way of classifying financial and operational information. The following matrix
illustrates the relationship between the City's functional units, programs, major funds, and nonmajor funds in
the aggregate. It also shows how funds which are budgeted individually are reported in the Annual
Comprehensive Financial Report (ACFR) financial statements.
Department / Fund Relationship
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Department / Fund Relationship LEGEND
Shading Major Funds
Manages revenue, if Unassigned or multiple depts
Accounts are assigned to department
Accounts were assigned in prior years (Re-Organization)
GENERAL GOVERNMENT PLANNING ENGINEERING PUBLIC SAFETY PUBLIC WORKS PARKS & REC
ACFR Fund Budget Fund Unassigned
City
Council
City
Manager
City
Clerk Finance
Non-
Departmental
Development
Services Engineering
Law
Enforcement
Fire &
Marine Safety
Public
Works Utilities
Parks
Recreation &
Cultural Arts
GENERAL 101 - GENERAL FUND
SPECIAL 201 - STATE GASOLINE TAXES
REVENUE 203 - STATE CAPITAL GRANTS
Infrastructure 211 - TRANSNET PROGRAM
212 - COASTAL ZONE MANAGEMENT
223 - FEDERAL CAPITAL GRANT
SPECIAL 202 - STATE LAW ENF GRANT
REVENUE 213 - GOVERNMENT EDUCATION ACCESS
Grants & 214 - SOLID WASTE RECYCLING & HHW
Housing 221 - SENIOR NUTRITION GRANT
222 - CDBG GRANT
SPECIAL REVEN228 - FEDERAL LAW ENF GRANT
SPECIAL REVEN229 - RESTRICTED DONATIONS & CONTRIB
SPECIAL REVEN230 - CSA-17 BENEFIT FEES
SPECIAL 231 - PARK DEVELOPMENT FEES
REVENUE 232 - PARKLAND ACQUISITION FEES
Development 233 - TRAFFIC MITIGATION FEES
Impact 234 - REGIONAL TRAFFIC MITIG FEE
SPECIAL REVEN235 - OPEN SPACE ACQUISITION FEES
SPECIAL REVEN236 - RECREATIONAL TRAILS FEES
SPECIAL REVEN237 - COMMUNITY FACILITIES FEES
SPECIAL REVEN238 - FIRE MITIGATION FEES
SPECIAL REVEN239 - FLOOD CONTROL MITIGATION FEES
SPECIAL REVEN251 - IN LIEU FEES CURB GUTTER SIDEW
SPECIAL REVEN252 - IN LIEU FEES UNDERGROUND UTIL
SPECIAL REVEN253 - IN LIEU FEES AFFORDABLE HOUSIN
SPECIAL 291 - VILLANITAS ROAD MID
REVENUE 292 - CERRO STREET MID
Municipal 293 - VILLAGE PARK MID
Improvement 294 - WIRO PARK MID
Districts 295 - ENCINITAS LLD
297 - ENC RANCH LLD
DEBT SERVICE 301 - DEBT SERVICE FUND
DEBT SERVICE 302 - ENC PUBLIC FINANCE AUTHORITY
CAPITAL 401 - CIP-MULTIYEAR FUND
PROJECTS 402 - CIP-ANNUAL FUND
403 - FACILITIES CAPITAL MAINTENANCE
ENTERPRISE 511 - CSD OPERATIONS
Cardiff 512 - CSD CAPITAL REPLACEMENT
Sanitary Div 513 - CSD CAPITAL EXPANSION
ENTERPRISE 521 - ESD OPERATIONS
Encinitas 522 - CSD CAPITAL REPLACEMENT
Sanitary Div 523 - ESD CAPITAL EXPANSION
ENTERPRISE
SDWD
531/532/534/535 - (separate budget)
SAN DIEGUITO WATER DISTRICT
ENTERPRISE 551 - SECTION 8 HOUSING ADMIN
Affordable 552 - SECTION 8 HOUSING HAP
Housing 561 - PAC PINES AFFORDABLE HOUSING
INTERNAL 601 - SELF INSURANCE
SERVICE 611 - WASTEWATER SUPPORT
INTERNAL SERV621 - FLEET MAINTENANCE
INTERNAL SERV622 - VEHICLE REPLACEMENT
INTERNAL SERV623 - MACH EQUIPMENT REPLACEMENT
624 - FIRE APPARATUS REPLACEMENT
631 - TECHNOLOGY OPERATIONS
INTERNAL SERV632 - TECHNOLOGY REPLACEMENT
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Basis of Accounting
The term "basis of accounting" is used to describe the timing of recognition, that is, when the effects of
transactions or events should be recognized.
All governmental funds are accounted for on a spending - or "current financial resources" - measurement
focus and the modified accrual basis of accounting.
Revenue is recognized as soon as it is both measurable and available. Revenue is considered to be
available if it is collectible within the current period or soon enough thereafter to pay liabilities of the current
period.
Expenditures are generally recorded when a liability is incurred.
Proprietary funds are accounted for using the “economic resources” measurement focus and the accrual basis
of accounting.
Revenue is recorded when earned.
Expenses are recognized when a liability is incurred, regardless of the timing of related cash flows.
Financial statement presentation follows the Governmental Accounting Standards Board accounting and
financial reporting standards for U.S. state and local governments that follow Generally Accepted Accounting
Principles.
Basis of Budgeting
The basis of budgeting is consistent with the basis of accounting discussed above.
Some component units and funds that are reported in the City’s financial statements are not included in the
City’s budget document. See Fund Descriptions and Structure for more information about the relationship
between funds reported in the financial statements versus funds budgeted.
Budget presentation follows the recommendations of the Government Finance Officers Association, a
professional organization that recommends policies and develops best practices to advance excellence in
public finance.
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Basis of Budgeting
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Structurally Balanced Budget
A balanced budget is one that balances revenues with expenditures.
A structurally balanced budget is one that supports financial sustainability for multiple years into the future, not
just the current budget period.
The City of Encinitas defines a balanced operating budget as one where recurring revenues equal or exceed
recurring expenditures. One‐time revenue and reserves should not be used for ongoing operations.
Using reserves to balance the budget may be considered but only in the context of a plan to return to
structural balance, replenish fund balance, and ultimately remediate the negative impacts of any other short‐
term balancing actions that may be taken.
Fund Balance Reserves
The City has an established financial policy regarding maintaining adequate financial reserves, and this
budget ensures that the Council's reserve policy is met. The General Fund contingency reserve is fully funded
at 20 percent of operating expenditures ($18.0 million). The budget stabilization reserve is fully funded at two
percent of revenue ($2.0 million).
Policy Compliance Checklist
City Council Resolutions and Administrative Policies provide specific direction that governing bodies and staff
need in order to meet long-term financial goals. The following matrix shows how the proposed budget
complies with related long-term financial policies:
Financial Policies
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Best Practices
The City's budget process incorporates a budgeting framework and best practices promoted by the
Government Finance Officers Association and the National Advisory Council on State and Local Budgeting,
which includes the following:
Definition. Governments allocate limited resources to programs and services through the budget process.
The budget process consists of activities that encompass the development, implementation, and evaluation
of a plan for the provision of services and capital assets.
Mission. The mission of the budget process is to help decision makers make informed choices about the
provision of services and capital assets and to promote stakeholder participation in the process.
Output. The budget process has a broad scope with political, managerial, planning, communication, and
financial dimensions. The process results in an operating plan and legal document that appropriates funds
to authorize spending for specific funds, divisions, and projects.
Timing. To avoid delays and minimize uncertainty, governments should adopt a budget that meets all
statutory requirements prior to the beginning of the fiscal year.
Process Summary
The City Council adopts a one-year operating budget before the fiscal year begins on July 1. The legal level of
budgetary control is the fund level.
The annual budget provides for the general operations of the City. It includes all proposed expenditures and
interfund transfers, and the means of funding them. The operating budget covers substantially all City
expenditures, with the exception of capital improvement projects and long-term studies.
City Council also approves any amendments to appropriations throughout the year, generally at the midyear
budget review in February. The revised budget amount includes any amendments approved during the year.
Unlike operating appropriations that are tied to a single fiscal year, capital appropriations are committed to
specific projects, with budget remaining on the project until it is expended or closed and returned to the
funding source. Future years are programmed into the Capital Improvement Program (CIP) plan for planning
purposes, but projects are not funded until each subsequent budget adoption.
Formal budgetary integration and monitoring is employed as a management control. Commitments for
materials and services, such as purchase orders and contracts, are recorded during the year as
encumbrances to assist in controlling expenditures. While open encumbrances carryforward to the next year,
Budget Process
Preparing, reviewing, adopting and amending the budget
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unspent operating appropriations lapse at year end. City Council approval is required to include encumbered
appropriations at year end in the following fiscal year’s budget as continuing appropriations.
Staff takes a conservative approach in estimating revenues and expenditures. This often means that year end
revenues are slightly higher than budget projections and that expenditures are slightly lower. Any variations
between budgeted and actual revenues and expenditures are reported at year end, following the City’s annual
audit, to the City Council.
Timeline
The City’s annual budget cycle begins several
months prior to the adoption and continues into the
following fiscal year.
In fall, Departments enter current year
encumbrances, procure goods and services, and
start updating the base budget for the new year.
Finance focuses on closing the prior year, managing
the audit, and submitting other mandated reporting.
In winter, attention shifts to midyear adjustments,
next-year Council strategy, and updating long-term
forecasts.
In spring, public workshops and Council Meetings
provide direction on budget development. Finance
drafts the proposed budget.
The budget is introduced and adopted before July 1
and summer recess.
Process Detail
1. Establish Broad Goals to Guide Government Decision Making
The City Council’s Strategic Planning Framework and Goals outline priorities that will receive significant
attention and budget consideration during the year.
Stakeholders communicate needs and opportunities to elected officials and staff on an ongoing basis. Input
and updates can be obtained in a number of ways—including public hearings, advisory commissions, informal
conversations, calls, e-mail, web requests, cable and MyEncinitasTV, MyEncinitas app, social media,
newsletters, public workshops, and regular City Council meetings and webcasts.
Opportunities and challenges are also identified. For example, the Infrastructure Task Force formed in 2023
advises and works with the City Engineer and staff on identifying the City’s infrastructure backlog, future
needs, and what criteria should be used to prioritize the needs; estimating the cost of the backlog and ten-year
future forecast; making funding recommendations; and determining if the City's infrastructure needs can be
prioritized, financed, and effectively implemented given current staff resources. Recommendations presented
early in 2024 will inform the FY 2024-25 budget cycle.
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2. Develop Approaches to
Achieve Goals
Policies and plans guide the design of programs and
services as well as compliance with legal
requirements and best practices. Specific examples
include the City’s General Plan containing Land Use,
Housing, Circulation, Public Safety, Resource
Management, Recreation, and Noise Elements;
Municipal Code and Specific Plans; Council and
Administrative Policies; Capital Improvement
Program; Climate Action Plan; Homeless Action
Plan; Parks and Trails Master Plans; along with
various transportation plans including Active
Transportation, Local Roadway Safety, and Rail
Corridor Cross-Connect Implementation. Long-range
financial planning is used to project available
resources and plan for capital improvement and
replacement.
Programs and services are developed to implement
relevant plans and policies and meet other
stakeholder needs. For example, the City’s Clean
Water Program implements the Jurisdictional Runoff
Management Plan and the Urban Forest
Management program follows the Tree Ordinance
and Urban Forest Management Policy. Organics
Recycling and Zero-Waste programs help achieve
goals outlined in the Climate Action Plan.
Management strategies are used to prioritize and
facilitate attainment of program and financial goals.
Throughout the year, all agenda items identify
linkages to Strategic Planning priorities.
3. Develop a Budget Consistent with Approaches
The City’s budget process begins several months prior to the adoption and includes a detailed review of the
current Capital Improvement Program.
Long-Range Financial Planning
The operating budget includes the proposed revenue and expenditure plan for each department over the next
fiscal year. The five-year financial plan and Capital Improvement Program (CIP) is a long-term plan developed
to demonstrate fiscal sustainability and to plan for the construction and replacement of infrastructure and other
capital assets. The Finance Director updates long-term forecasts for the General Fund on an ongoing basis.
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Base Budget
In the fall, Finance provides departments with guidelines and a calendar for the budget process. The City
Manager meets with the Executive Team to outline budget goals and directives for the operating budget
development.
Finance copies the current operating budget to a new projection in the City's financial software. Departments
start preparing the base budget, which assumes the same level of service will be maintained in the coming
year. This starts with reviewing the current year budget, last year actuals, existing agreements, and economic
trends.
In general, staff updates budget detail according to the sequence below, which assumes that revenue should
exceed expenditures and known commitments should be budgeted first.
Revenue. Finance updates major revenues with estimates developed by property and sales tax
consultants. Departments update charges for services based on projected development and recreation
program activity.
One-Time Revenue and Expenditures. One-time revenues or grants are differentiated from recurring
sources. Finance removes one-time expenditures copied from the previous budget projection.
Contracts and Materials. Departments update contracts and services to reflect negotiated or expected
increases. They also adjust materials and supplies based on anticipated changes in usage, cost, or
inflationary adjustments.
Personnel. Payroll budgeting is controlled by the Finance department with scheduled increases calculated
in a salary and benefits projection.
Scheduled Costs. Finance updates fixed amounts—such as debt service and capital outlay—as well as
internal cost allocation amounts.
Transfers. Finance enters recurring operating transfers and planned transfers-out to fund the CIP plan.
Finance Review. Finance reviews Department entries for consistency and accuracy. Trend and variance
analysis help assess whether Department updates are reasonable and identify one-time changes.
Reserves. Finance calculates policy-directed reserves unavailable for appropriation.
Cash Flow. Departments and Finance update five-year cash flows for all City funds, to determine if General
Fund subsidies are needed.
The process helps Finance and the City Manager determine how much unassigned fund balance will be
available for new or expanded programs and additional capital project appropriations.
Potential Enhancements
Around the start of the new calendar year, Departments prepare proposals for enhanced or new programs,
assets, or staffing changes. Directors will identify and agree on requests for new Full Time Equivalent
positions (FTEs), position reclassifications, and vacancies that should remain vacant. The City Manager and
Finance review the Department submissions and determine which enhancements will be recommended for
Council consideration.
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Public Involvement
In the State of California, while cities are not required to have a budget hearing, there are many opportunities
for public to participate in the budget process.
In the City of Encinitas, the City Manager holds public workshops with City Council early in the budget process
to define priorities for the next budget. This is an opportunity for the public to provide comments on how they
value these priorities.
Using this feedback, staff develops a draft budget aligning with the Strategic Planning Framework and other
needs that may arise. The budget introduction to City Council is another opportunity for the public to provide
feedback on the proposed budget.
Budget Adoption
Staff prepares the final operating and capital improvement program budgets based on direction provided at
the budget workshops and budget introduction.
The budget adoption report requests Council approval of operating and capital appropriations authorizing the
related expenditures in accordance with the ordinances and policies of the City of Encinitas. The budget
adoption includes two additional resolutions to meet the following requirements:
Prior to each fiscal year, City Council is required to adopt by resolution the Appropriations Limit
(otherwise known as the Gann Limit) for the upcoming fiscal year.
1.
The City is required by CalPERS to maintain an approved, publicly available pay schedule that identifies
all positions and salary ranges.
2.
4. Evaluate Performance and
Make Adjustments
Regular budget monitoring is a best practice that
helps organizations enforce accountability related to
spending.
The City’s financial software checks available budget
during encumbrance, expenditure, and journal entry.
Department analysts review available budget at the
account-level on an ongoing basis, and the Finance
budget team assesses trends and variances
quarterly and during budget development.
The midyear status report comparing budget to
actuals, as well as past results, is used to evaluate
overall financial performance. This process helps
identify trends that could impact future operations
and demonstrates transparency by sharing findings.
Budget Amendments
Amendments to the budget may be brought to the City Council for consideration throughout the fiscal year.
Offcycle amendments are proposed when agenda items require an additional appropriation related to
awarding a contract or purchase. Midyear amendments are generally submitted along with updated revenue
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and expenditure forecasts and project returns. This helps ensure that adequate funding sources are identified
prior to recommending additional appropriations.
As part of the fiscal year-end close, staff can request continuing appropriations for one-time contracted
services that were not completed or for purchases that did not arrive by June 30. These requests carrying
unexpended budget from the prior to the current year and are presented for Council consideration in the fall.
Process Improvements - Return to Annual Budget Cycle
The Fiscal Stewardship strategic priority means using resources in a prudent and efficient manner consistent
with City goals. In addition to evaluating fiscal performance, staff is encouraged to identify business process
improvements that increase efficiency and improve service delivery. To this end, the City returned to an annual
budget cycle in FY 2023-24 to help streamline the budget process and transition to an online budget book.
This change offers additional flexibility needed in the post-COVID economy and provides a consistent
reporting format. It also simplifies continuing appropriations requests, which were previously only allowed in
the middle of the two-year process.
For context, the City shifted from an annual to a two-year budget cycle in FY 2001-02, where two separate
twelve-month budgets were prepared and submitted to the City Council every other year. However, the City
Council can only adopt one year at a time in accordance with State of California statute, so staff also prepared
a Second Year Revise budget every other year for Council adoption. In 2023 staff concluded that many of the
intended efficiencies of a two-year budget cycle were not realized due to the number of changes introduced
during the Revise, along with alternating reporting formats that unnecessarily complicate budget presentation
and reporting.
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3. Financial Summaries
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All Funds
The Fiscal Year 2023-24 Operating Budget reflects a total City budget of $126.4 million in revenue that funds
$118.5 million in expenses. The General Fund budget is $100.4 million in revenue that funds $90.2 million in
expenditures. FY 2023-24 Capital appropriations total $14.2 million.
The following charts and tables summarize total resources budgeted by the City. Interfund transfers are
excluded in order to ensure that entity-wide budget totals reflect real economic activity and that double-
counting does not occur. For additional detail, please see:
Fund Balance for total revenue, expense, and transfers by fund
Revenues, Expenditures, and Transfers for General Fund budget discussions, and
Capital Program for funding sources and project types included in the capital budget.
Summary of Revenues and Expenses by Fund
$126,373,402.00
Revenues in 2024
General Fund
Other
ESD Operatio...
Internal Ser...
CSD Operatio...
Infrastructu...
$118,451,431.66
Expenses in 2024
General Fund
Other
Lighting and...
CSD Operatio...
Debt Service...
Internal Ser...
Consolidated Financial Schedule
Revenues by Fund
All Funds - excludes transfers
Expenses by Fund
All Funds - excludes transfers
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Summary of Financing Sources and Uses
$126,373,402.00
Revenues in 2024
Taxes
Other
Use of Money...
Other Revenu...
Intergovernm...
Charges for ...
$118,451,431.66
Expenses in 2024
Fire and Mar...
Law Enforcem...
City Manager...
Development ...
Other
Public Works
Revenues by Source - All Funds - excludes transfers
FY 2023-24 Proposed Budget
Taxes
Property Tax $64,220,669
Documentary Transfer Tax $650,000
Sales and Use Tax $17,490,000
Transient Occupancy Tax $5,280,000
Benefit Assessments $1,128,701
Franchise Tax $3,188,595
Excise Tax $250,000
TAXES TOTAL $92,207,965
License Fees Permits $291,000
Intergovernmental $9,008,111
Charges for Services $17,375,927
Fines & Penalties $355,000
Use of Money/Property $1,684,618
Other Revenue $5,450,781
TOTAL $126,373,402
Expenditures by Department - All Funds - excludes transfers
FY 2023-24 Proposed Budget
City Council $588,732
City Attorney $935,000
City Manager
Administration $1,398,431
Economic Development $163,500
CITY MANAGER TOTAL $1,561,931
Human Resources $1,250,445
Information Techology $4,995,516
Administrative Services $5,267,491
City Clerk
Administration $544,543
Elections $3,500
CITY CLERK TOTAL $548,043
Finance $2,722,218
Development Services
Environmental $799,182
Administration $559,319
Land Development $4,388,105
Revenues by Source
All Funds - excludes transfers
Expenditures by Department
All Funds - excludes transfers
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FY 2023-24 Proposed Budget
Regulatory Permits $210,111
Advanced Planning and Housing-Policy $1,806,456
Building and Code $3,049,398
Parking Citation $229,841
CDBG Programs $30,461
Housing Programs $190,753
Engineering Inspections $1,629,015
DEVELOPMENT SERVICES TOTAL $12,892,641
Engineering
CIP Engineering $2,226,484
Traffic Engineering $1,301,646
LLD Administration $244,949
ENGINEERING TOTAL $3,773,079
Law Enforcement (contract)$17,965,449
Fire and Marine Safety
Fire Administration $717,545
Fire Operations $17,018,003
Loss Prevention $726,415
Disaster Preparedness $230,353
Marine Safety $1,858,733
Jr Lifeguards $330,366
FIRE AND MARINE SAFETY TOTAL $20,881,415
Public Works
Administration $562,742
Solid Waste Management $518,636
Used Oil HHW Grant Program $15,630
Recycling Programs $445,875
Street Maintenance $4,476,516
Fac Maint Civic Center $586,508
Fac Maint Fire Stations $396,865
Fac Maint Public Works Yard $259,596
Fac Maint Library $473,623
Fac Maint Community Center & Park $480,037
Stormwater Maintenance $816,489
Stormwater Flood Control $96,405
Stormwater Program $842,298
Fleet Maintenance $2,736,051
PUBLIC WORKS TOTAL $12,707,271
Utilities
Wastewater Administration $67,301
Wastewater Operations $7,805,100
Wastewater Fleet $53,000
UTILITIES TOTAL $7,925,401
Parks Recreation & Cultural Arts
Administration $1,651,001
Park Maintenance $4,429,320
Beach Maintenance $829,803
Trail Maintenance $412,791
Recreation Programs $736,099
Community Center $933,760
Community Center Programs $234,956
Community Center Facility Rentals $208,586
Senior Center $307,162
Senior Center Programs $173,419
Recreation Facilities Programs & Events $629,156
Recreation Facility Rentals $91,372
M.I.D Landscape Maintenance $185,445
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FY 2023-24 Proposed Budget
Cultural Arts $728,969
PARKS RECREATION & CULTURAL ARTS TOTAL $11,551,839
Non-Departmental
Central Purchases $80,798
Shared Expenses $6,285,778
NON-DEPARTMENTAL TOTAL $6,366,576
Non-Dept Debt Service $6,518,385
TOTAL $118,451,432
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Overview
The following interactive graphs summarize revenue and expense trends for all City funds for four budget
periods. The graphs and tables include actuals for two prior fiscal years, original and revised budget for the
current year, and the proposed budget. Interfund transfers are excluded in order to ensure that entity-wide
budget totals reflect real economic activity and that double-counting does not occur.
Trends reflect staff's conservative budgeting approach, for example:
Actual revenues at year-end are slightly higher than budget estimates;
Actual expenditures at year-end are slightly lower than projected;
Recurring revenues equal or exceed recurring expenditures; and
Reserves are not used to balance the budget.
Updated On 22 Nov, 2023
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Four-Year Consolidated and Fund Financial
Schedules
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Revenues by Fund
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Revenue by Fund - All Funds - excludes transfers
FY21 Actual FY22 Actual FY23 Original Budget FY23 Revised Budget FY24 Proposed Budget
General Fund $83,327,540 $92,324,744 $92,330,472 $96,413,205 $100,391,631
Infrastructure Improvement Fund
State Gasoline Taxes (HUTA RMRA)$2,567,088 $2,760,694 $2,925,064 $2,925,064 $3,150,572
State Capital Grants $1,116,987 $387,244 $165,000 $8,967,582 $0
TransNet $4,142,277 $3,010,380 $2,057,000 $2,057,000 $2,429,000
Coastal Zone Management $577,871 $1,116,848 $578,064 $678,064 $990,000
Federal Capital Grants $1,823,725 $4,092,382 $0 $1,345,546 $0
INFRASTRUCTURE IMPROVEMENT FUND
TOTAL $10,227,949 $11,367,548 $5,725,128 $15,973,256 $6,569,572
Grants and Housing Fund
State Law Enforcement Grant $156,727 $161,285 $100,000 $100,000 $100,000
Governmental Educational Access $366,078 $345,609 $316,370 $316,370 $253,095
Solid Waste $355,475 $413,878 $455,424 $961,519 $982,630
Senior Nutrition Grant $107,933 $41,848 $17,800 $17,800 $29,500
Community Development Block Grant $607,125 $638,934 $345,902 $529,725 $313,340
Donations and Contributions $59,208 $26,105 $116,165 $116,165 $44,500
CSA 17 Fire Operations $222,005 $214,280 $233,417 $233,417 $233,417
GRANTS AND HOUSING FUND TOTAL $1,874,551 $1,841,939 $1,585,078 $2,274,996 $1,956,482
Development Impact Fund
Park Improvement Fees $178,924 $122,602 $216,950 $216,950 $216,950
Parkland Acquisition Fees $302,994 $213,525 $372,600 $372,600 $372,600
Traffic Mitigation Fees $422,430 $2,020 $118,828 $118,828 $169,015
Regional Traffic Congestion Improvement $102,219 $78,276 $157,453 $157,453 $157,527
Open Space Acquisition Fees $21,974 $8,992 $23,900 $23,900 $23,900
Recreation Trails Fees $7,367 $2,882 $9,200 $9,200 $9,200
Community Facilities Fees $25,411 $20,578 $28,550 $28,550 $28,550
Fire Mitigation Fees $24,994 $195,187 $55,000 $55,000 $72,100
Flood Control Fees $40,870 $117,636 $80,731 $80,731 -$79,269
In Lieu Fees Curb Gutter Sidewalks $27 -$600 $24 $24 $24
In Lieu Fees Underground Utilities $1,357 -$31,698 $1,185 $1,185 $1,185
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FY21 Actual FY22 Actual FY23 Original Budget FY23 Revised Budget FY24 Proposed Budget
In Lieu Fees Affordable Housing $47,980 -$19,241 $5,000 $5,000 $10,000
DEVELOPMENT IMPACT FUND TOTAL $1,176,547 $710,159 $1,069,421 $1,069,421 $981,782
Lighting and Landscaping Fund
Villanitas Road MID $18,392 $12,182 $23,021 $23,021 $22,797
Cerro Street MID $64,366 $50,825 $77,572 $77,572 $91,945
Village Park MID $32,618 $31,051 $34,412 $34,412 $33,240
Wiro Park MID $11,011 $10,574 $11,171 $11,171 $11,174
Encinitas LLD $1,627,148 $1,618,682 $1,702,416 $1,702,416 $1,601,081
Encinitas Ranch LLD $561,059 $594,601 $635,030 $635,030 $635,033
LIGHTING AND LANDSCAPING FUND TOTAL $2,314,594 $2,317,915 $2,483,622 $2,483,622 $2,395,270
Debt Service Fund
Encinitas Public Financing Authority $31 $9,505,024 $0 $0 $0
DEBT SERVICE FUND TOTAL $31 $9,505,024 $0 $0 $0
CSD Operations $5,176,869 $4,346,108 $5,475,375 $5,475,375 $4,751,919
CSD Capital Expansion $143,514 $32,120 $50,000 $50,000 $50,000
ESD Operations $2,777,827 $2,148,927 $2,668,353 $2,668,353 $2,569,983
ESD Capital Expansion $18,760 $25,728 $25,000 $25,000 $25,000
Affordable Housing Fund
Section 8 Housing Administration $346,807 $337,851 $384,953 $384,953 $393,250
Section 8 Housing Assistance Payment $1,217,240 $1,235,051 $1,275,868 $1,328,329 $1,405,804
Pacific Pines Affordable Housing $233,425 $241,245 $236,600 $236,600 $248,600
AFFORDABLE HOUSING FUND TOTAL $1,797,471 $1,814,147 $1,897,421 $1,949,882 $2,047,654
Internal Service Funds
Risk Management (Self-Insurance)$1,765,738 $1,471,800 $1,242,909 $1,242,909 $1,390,015
Wastewater Support $979,838 $854,400 $1,208,999 $1,543,589 $1,902,449
Vehicle Maintenance $567,625 $530,306 $594,705 $774,954 $748,156
Vehicle Replacement $0 $35,525 $10,000 $10,000 $0
Machinery Equipment Replacement $0 $18,825 $10,000 $10,000 $0
Fire Apparatus Replacement $202,281 $53,694 $0 $3,136,496 $0
Technology Operations $0 $0 $0 $0 $169,530
Technology Replacement $0 $0 $0 $0 $423,959
INTERNAL SERVICE FUNDS TOTAL $3,515,482 $2,964,550 $3,066,613 $6,717,948 $4,634,109
TOTAL $112,351,135 $129,398,909 $116,376,483 $135,101,058 $126,373,402
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Expenses by Fund
Updated On 22 Nov, 2023
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Expenses by Fund - All Funds - excludes transfers
FY21 Actual FY22 Actual FY23 Original Budget FY23 Revised Budget FY24 Proposed Budget
General Fund $68,869,276 $70,936,127 $82,792,152 $86,058,830 $90,168,765
Infrastructure Improvement Fund
Coastal Zone Management $286,032 $279,530 $316,747 $386,547 $413,806
Federal Capital Grants $695,545 $4,100,149 $0 $0 $0
INFRASTRUCTURE IMPROVEMENT FUND
TOTAL $981,577 $4,379,679 $316,747 $386,547 $413,806
Grants and Housing Fund
State Law Enforcement Grant $156,727 $161,285 $100,000 $100,000 $100,000
Governmental Educational Access $142,311 $115,225 $111,965 $111,965 $251,742
Solid Waste $596,461 $699,130 $935,737 $941,832 $980,141
Senior Nutrition Grant $237,119 $146,141 $249,030 $249,030 $281,662
Community Development Block Grant $93,815 $93,395 $120,764 $134,762 $30,461
Donations and Contributions $30,151 $46,795 $63,165 $63,165 $34,500
CSA 17 Fire Operations $83,416 $157,018 $199,916 $267,816 $273,612
GRANTS AND HOUSING FUND TOTAL $1,340,001 $1,418,988 $1,780,577 $1,868,570 $1,952,118
Lighting and Landscaping Fund
Villanitas Road MID $26,987 $25,793 $32,770 $32,770 $32,254
Cerro Street MID $33,758 $39,075 $41,601 $41,601 $50,885
Village Park MID $51,202 $53,653 $69,797 $69,797 $71,484
Wiro Park MID $26,015 $26,020 $30,723 $30,723 $30,822
Encinitas LLD $1,493,282 $1,521,341 $1,616,305 $1,803,405 $1,802,964
Encinitas Ranch LLD $591,194 $572,512 $655,596 $663,596 $676,773
LIGHTING AND LANDSCAPING FUND TOTAL $2,222,439 $2,238,393 $2,446,792 $2,641,892 $2,665,182
Debt Service Fund
City Debt Service $183,557 $192,182 $1,885,560 $2,176,935 $1,720,610
Encinitas Public Financing Authority $3,533,619 $12,843,781 $3,444,210 $3,444,210 $3,462,360
DEBT SERVICE FUND TOTAL $3,717,175 $13,035,962 $5,329,770 $5,621,145 $5,182,970
CSD Operations $2,981,293 $4,736,529 $4,259,708 $4,557,062 $5,160,592
ESD Operations $2,657,296 $2,686,960 $1,796,574 $1,962,782 $2,288,553
Affordable Housing Fund
64
FY21 Actual FY22 Actual FY23 Original Budget FY23 Revised Budget FY24 Proposed Budget
Section 8 Housing Administration $134,024 $119,231 $157,627 $157,627 $36,550
Pacific Pines Affordable Housing $260,313 $253,610 $259,803 $259,803 $254,903
AFFORDABLE HOUSING FUND TOTAL $394,337 $372,841 $417,430 $417,430 $291,453
Internal Service Funds
Risk Management (Self-Insurance)$3,461,098 $4,302,354 $4,200,940 $4,797,161 $5,267,491
Wastewater Support $850,286 $704,951 $1,109,900 $1,096,711 $1,168,221
Vehicle Maintenance $567,625 $530,306 $611,192 $590,211 $725,401
Vehicle Replacement $237,482 $413,919 $305,000 $673,545 $486,500
Machinery Equipment Replacement $242,557 $298,156 $35,000 $502,947 $874,150
Fire Apparatus Replacement $267,588 $290,730 $225,061 $3,785,861 $1,192,750
Technology Operations $0 $0 $0 $0 $189,480
Technology Replacement $0 $0 $0 $0 $424,000
INTERNAL SERVICE FUNDS TOTAL $5,626,637 $6,540,417 $6,487,093 $11,446,436 $10,327,993
TOTAL $88,790,031 $106,345,897 $105,626,843 $114,960,694 $118,451,432
65
Revenues and Other Financing Sources - By Source
Updated On 22 Nov, 2023
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FY21 Actual FY22 Actual FY23 Original
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100.0M
-25.0M
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50.0M
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Revenues by Source - All Funds - excludes transfers
FY21 Actual FY22 Actual FY23 Original Budget FY23 Revised Budget FY24 Proposed Budget
Taxes
Property Tax $53,674,932 $56,690,213 $59,335,600 $60,335,600 $64,220,669
Documentary Transfer Tax $1,155,082 $978,331 $600,000 $600,000 $650,000
Sales and Use Tax $15,453,648 $17,510,658 $16,190,000 $17,640,000 $17,490,000
Transient Occupancy Tax $2,823,055 $5,528,340 $3,998,120 $4,598,120 $5,280,000
Benefit Assessments $1,104,796 $1,186,203 $1,128,701 $1,128,701 $1,128,701
Franchise Tax $2,599,811 $3,232,999 $3,208,347 $3,208,347 $3,188,595
Excise Tax $0 $0 $0 $0 $250,000
Penalties Interest Delinquent Taxes $9,771 $29,544 $2,040 $2,040 $0
TAXES TOTAL $76,821,095 $85,156,288 $84,462,808 $87,512,808 $92,207,965
License Fees Permits $261,950 $319,909 $236,000 $236,000 $291,000
Intergovernmental $13,128,288 $13,912,970 $8,462,937 $19,051,512 $9,008,111
Charges for Services $15,350,048 $17,997,059 $17,257,187 $18,312,187 $17,375,927
Fines & Penalties $232,874 $382,538 $210,253 $310,253 $355,000
Use of Money/Property $737,457 -$2,418,352 $1,714,784 $1,714,784 $1,684,618
Other Revenue $5,819,423 $14,048,496 $4,032,514 $7,963,514 $5,450,781
TOTAL $112,351,135 $129,398,909 $116,376,483 $135,101,058 $126,373,402
66
Expenditures and Other Financing Uses - By Department
Updated On 22 Nov, 2023
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Expenses by Division - All Funds - excludes transfers
FY21 Actual FY22 Actual FY23 Original Budget FY23 Revised Budget FY24 Proposed Budget
City Council $439,691 $450,399 $521,443 $585,499 $588,732
City Attorney $690,466 $986,304 $985,000 $985,000 $935,000
City Manager's Office
Administration $1,018,811 $1,121,870 $1,399,355 $1,443,009 $1,398,431
Economic Development $212,000 $110,700 $123,500 $123,500 $163,500
Govt Education Access $142,311 $115,225 $111,965 $111,965 $251,742
Human Resources $898,995 $989,158 $1,116,400 $1,173,518 $1,250,445
Information Technology $2,693,219 $3,207,518 $3,594,012 $3,692,752 $4,743,774
Risk Management $3,461,098 $4,302,354 $4,200,940 $4,797,161 $5,267,491
CITY MANAGER'S OFFICE TOTAL $8,426,435 $9,846,825 $10,546,172 $11,341,905 $13,075,383
City Clerk
Administration $417,952 $452,123 $515,876 $537,228 $544,543
Elections $67,768 $2,478 $203,500 $203,500 $3,500
CITY CLERK TOTAL $485,720 $454,601 $719,376 $740,728 $548,043
Finance $1,979,409 $2,193,166 $2,693,365 $2,800,125 $2,722,218
Development Services
Environmental $445,664 $472,046 $568,105 $653,076 $799,182
Director $316,474 $344,627 $375,782 $397,134 $0
Administration $481,233 $478,732 $514,762 $523,623 $559,319
Land Development $2,472,701 $2,867,571 $3,887,877 $4,051,933 $4,388,105
Regulatory Permits $143,916 $155,417 $169,609 $708,759 $210,111
Applicant Deposit $0 $115 $3,000 $3,000 $0
Advanced Planning and Housing-Policy $660,532 $954,761 $1,197,911 $1,248,319 $1,806,456
Building and Code $2,148,968 $2,978,840 $2,564,714 $3,546,304 $3,049,398
Parking Citation $41,423 $81,416 $98,500 $198,500 $229,841
CDBG Programs $93,815 $93,395 $120,764 $134,762 $30,461
Housing Programs $378,573 $358,530 $317,551 $317,551 $190,753
Engineering Inspections $1,237,118 $1,326,544 $1,360,823 $1,360,823 $1,629,015
DEVELOPMENT SERVICES TOTAL $8,420,417 $10,111,992 $11,179,398 $13,143,784 $12,892,641
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FY21 Actual FY22 Actual FY23 Original Budget FY23 Revised Budget FY24 Proposed Budget
Engineering
CIP Engineering $1,190,957 $1,083,700 $1,744,529 $1,772,233 $2,226,484
Traffic Engineering $967,966 $945,394 $1,372,966 $1,383,642 $1,301,646
LLD Administration $227,362 $238,146 $263,040 $263,040 $244,949
ENGINEERING TOTAL $2,386,284 $2,267,241 $3,380,535 $3,418,915 $3,773,079
Law Enforcement (contract)$16,588,163 $17,290,091 $17,781,754 $17,781,754 $17,965,449
Fire and Marine Safety
Fire Administration $587,791 $606,623 $639,832 $655,846 $717,545
Fire Operations $15,087,640 $15,906,460 $16,031,172 $16,452,257 $17,018,003
Loss Prevention $606,315 $686,183 $721,845 $750,931 $726,415
Disaster Preparedness $274,451 $217,415 $193,362 $198,700 $230,353
Marine Safety $1,348,087 $1,471,281 $1,662,401 $1,673,077 $1,858,733
Jr Lifeguards $194,256 $285,624 $325,880 $325,880 $330,366
FIRE AND MARINE SAFETY TOTAL $18,098,539 $19,173,587 $19,574,492 $20,056,691 $20,881,415
Public Works
Administration $499,523 $206,062 $588,880 $618,672 $562,742
Environmental $981 $641 $1,500 $1,500 $0
Solid Waste Management $341,231 $423,682 $514,987 $514,987 $518,636
Used Oil HHW Grant Program $17,879 $25,377 $98,424 $104,519 $15,630
Recycling Programs $237,352 $250,071 $322,326 $322,326 $445,875
Street Maintenance $3,494,729 $3,757,267 $4,043,146 $4,322,660 $4,476,516
Fac Maint Civic Center $397,344 $415,988 $489,872 $533,872 $586,508
Fac Maint Fire Stations $286,834 $254,603 $343,640 $376,640 $396,865
Fac Maint Public Works Yard $172,519 $186,039 $222,862 $237,862 $259,596
Fac Maint Library $304,963 $326,415 $406,429 $450,429 $473,623
Fac Maint Community Center & Park $354,289 $352,248 $420,162 $420,162 $480,037
Stormwater Maintenance $686,208 $678,343 $694,165 $694,699 $816,489
Stormwater Flood Control $75,681 $85,053 $100,295 $100,829 $96,405
Stormwater Program $667,857 $738,695 $815,364 $826,040 $842,298
Fleet Maintenance $1,297,443 $1,510,322 $951,192 $5,327,503 $2,736,051
PUBLIC WORKS TOTAL $8,834,832 $9,210,804 $10,013,244 $14,852,700 $12,707,271
Utilities
Wastewater Administration $69,638 $37,226 $278,525 $277,314 $67,301
Wastewater Operations $5,915,472 $7,588,451 $6,162,968 $6,607,552 $7,805,100
Wastewater Fleet $42,800 $45,374 $50,000 $57,000 $53,000
UTILITIES TOTAL $6,027,910 $7,671,052 $6,491,493 $6,941,866 $7,925,401
Parks Recreation & Cultural Arts
Administration $1,237,095 $1,172,881 $1,412,777 $1,469,360 $1,651,001
Park Maintenance $3,232,010 $3,451,639 $4,215,916 $4,266,592 $4,429,320
Beach Maintenance $574,586 $642,032 $778,147 $788,147 $829,803
Trail Maintenance $193,908 $280,107 $416,019 $416,019 $412,791
Recreation Programs $242,608 $412,181 $502,556 $517,763 $736,099
Community Center $506,396 $709,414 $929,655 $951,007 $933,760
Community Center Programs $108,511 $143,364 $282,468 $265,441 $234,956
Community Center Facility Rentals $44,591 $103,825 $104,214 $104,214 $208,586
Senior Center $249,165 $159,130 $274,630 $274,630 $307,162
Senior Center Programs $125,858 $124,639 $249,491 $212,749 $173,419
Recreation Facilities Programs & Events $355,741 $632,284 $594,018 $649,018 $629,156
Recreation Facility Rentals $34,523 $59,272 $78,827 $78,827 $91,372
Rec Facilities-Concession & Vend $0 $175 $0 $0 $0
M.I.D Landscape Maintenance $137,963 $144,541 $174,891 $174,891 $185,445
Cultural Arts $205,728 $246,845 $350,434 $425,829 $728,969
PARKS RECREATION & CULTURAL ARTS
TOTAL $7,248,684 $8,282,329 $10,364,043 $10,594,486 $11,551,839
Non-Departmental
Central Purchases $50,434 $89,971 $95,298 $95,298 $80,798
Shared Expenses $4,301,500 $4,787,084 $4,951,831 $5,001,169 $6,285,778
68
FY21 Actual FY22 Actual FY23 Original Budget FY23 Revised Budget FY24 Proposed Budget
Other Financing Sources (Uses)$599,832 $0 $0 $0 $0
NON-DEPARTMENTAL TOTAL $4,951,767 $4,877,055 $5,047,129 $5,096,467 $6,366,576
Non-Dept Debt Service $4,211,714 $13,530,452 $6,329,399 $6,620,774 $6,518,385
TOTAL $88,790,031 $106,345,897 $105,626,843 $114,960,694 $118,451,432
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Overview
Operating budget discussions typically include a Fund Balance Analysis for all appropriated City funds. This
schedule projects changes in fund balance or net position by showing the beginning fund balance, estimated
revenues, proposed operating expenditures, and net transfers for governmental and proprietary funds. The
purpose is to ensure policy-directed reserves can be met; identify timing issues related to grant
reimbursements; determine interfund transfers; and adjust capital budget requests, if necessary.
The FY 2023-24 General Fund unassigned ending fund balance is projected to be $1.0 million on June 30,
2024. Policy directed reserves totaling $20 million are deducted in the adjustments column.
Definitions
Governmental Funds - Fund Balance
All governmental funds are accounted for on a spending or "current financial resources" measurement focus
and the modified accrual basis of accounting. Accordingly, only current assets and current liabilities are
included. The difference between current assets and current liabilities is fund balance.
Proprietary Funds - Net Position
These funds are presented on an “economic resources” measurement focus and the accrual basis of
accounting. Accordingly, all of the City’s assets and liabilities, including capital assets, as well as infrastructure
assets, and long-term liabilities, are included. Under the accrual basis of accounting, revenues are recognized
in the period in which they are earned while expenses are recognized in the period in which the liability is
incurred.
Analysis
The following schedules show that some fund balances or net assets are anticipated to increase or decline by
more than 10 percent. Reasons include:
C - Change in service delivery. Donations and/or the General Fund are expected to replace the
discontinued Federal grant program administered by the County.
D - Decrease due to a planned use of fund balance for projects related to the nature of this fund.
E - Entry error shows revenue as a negative, but should be positive.
F - Federal Housing awards are announced annually in May. Staff projects expenditure increases, but
assumes existing funding levels. Budget is adjusted when Federal amount is known.
I - Increase due to a planned increase to save for future projects.
P - 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.
Fund Balance
71
All FundsRevisedFund Balance AnalysisSchedule A #F5, updated 6/20/2023Fiscal Year 2022‐23 Fiscal Year 2023‐24In $ thousandsACFR ++‐+= 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 *Reserves * ‐(Diff FY24 $20M Reserves ‐ FY23)101 ‐ GENERAL FUND 29,328 (18,876) 96,081 85,867 (15,935) 4,731 (1,299) 100,392 90,169 (12,595) 1,060 ‐50%DSPECIAL REVENUEINFRASTRUCTURETiming of Reimbursements201 ‐ STATE GASOLINE TAXES(36) 36 2,925 ‐ (2,926) (1) 3,151 ‐ (3,151) (1) 0%203 ‐ STATE CAPITAL GRANTS(5,505) 5,505 4,455 ‐ (4,280) 175 ‐ ‐ (500) (325) ‐286%D211 ‐ TRANSNET PROGRAM(1,232) 1,232 2,057 ‐ (1,846) 211 2,429 ‐ (2,105) 535 154%I212 ‐ COASTAL ZONE MANAGEMENT1,872 578 387 (1,370) 694 990 414 (348) 922 33%I223 ‐ FEDERAL CAPITAL GRANT(3,314) 3,314 38 ‐ (37) 0 ‐ ‐ ‐ 0 0%TOTAL INFRASTRUCTURE(8,215) 10,087 10,053 387 (10,459) 1,079 ‐ 6,570 414 (6,104) 1,131 GRANTS & HOUSING202 ‐ STATE LAW ENF GRANT(0) 100 100 ‐ (0) 100 100 ‐ (0) 0%213 ‐ GOVERNMENT EDUCATION ACCESS313 316 112 (173) 344 253 252 ‐ 346 0%214 ‐ SOLID WASTE RECYCLING & HHW141 462 942 500 161 983 980 ‐ 163 2%221 ‐ SENIOR NUTRITION GRANT‐ 18 249 118 (113) 30 282 118 (247) 119%C222 ‐ CDBG GRANT(256) 256 530 135 (395) ‐ 313 30 (191) 92 0%228 ‐ FEDERAL LAW ENF GRANT‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 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%DTOTAL GRANTS & HOUSING684 256 1,775 1,869 50 896 ‐ 1,956 1,952 (83) 818 DEVELOPMENT IMPACTReturn 3Q231 ‐ PARK DEVELOPMENT FEES452 217 ‐ ‐ 669 217 ‐ ‐ 886 32%I232 ‐ PARKLAND ACQUISITION FEES582 373 ‐ ‐ 955 373 ‐ ‐ 1,328 39%I233 ‐ TRAFFIC MITIGATION FEES79 2 119 ‐ (200) (0) 169 ‐ (150) 19 234 ‐ REGIONAL TRAFFIC MITIG FEE28 157 ‐ (200) (14) 158 ‐ ‐ 143 235 ‐ OPEN SPACE ACQUISITION FEES77 24 ‐ 5 105 24 ‐ ‐ 129 23%I236 ‐ RECREATIONAL TRAILS FEES3 9 ‐ ‐ 12 9 ‐ ‐ 22 75%I237 ‐ 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%I E251 ‐ 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 2 1,069 ‐ (480) 3,394 ‐ 982 ‐ (251) 4,125 72
All FundsRevisedFund Balance AnalysisSchedule A #F5, updated 6/20/2023Fiscal Year 2022‐23 Fiscal Year 2023‐24In $ thousandsACFR ++‐+= 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%D294 ‐ WIRO PARK MID11 11 31 17 8 11 31 18 7 ‐17%D295 ‐ ENCINITAS LLD1,698 1,702 1,783 (50) 1,567 1,601 1,803 (40) 1,325 ‐15%D297 ‐ 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 PROJECTS401 ‐ CAPITAL IMPROVEMENTS‐MULTIYEAR 22,723 22,723 8,753 31,476 39%I402 ‐ CAPITAL IMPROVEMENTS‐ANNUAL7,237 7,237 370 7,607 5%403 ‐ FACILITIES CAPITAL MAINTENANCE9,991 (73) 9,919 1,100 11,019 11%ITOTAL CAPITAL PROJECTS39,952 ‐ ‐ ‐ (73) 39,879 ‐ ‐ ‐ 10,223 50,102 TOTAL GOVERNMENTAL FUNDS68,765 (8,530) 111,462 96,365 (21,280) 54,051 (1,299) 112,295 100,383 (3,623) 61,041 73
All FundsRevisedFund Balance AnalysisSchedule A #F5, updated 6/20/2023Fiscal Year 2022‐23 Fiscal Year 2023‐24In $ thousandsACFR ++‐+= 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 5,161 (1,625) 46,413 ‐4%512 ‐ CSD CAPITAL REPLACEMENT5,798 ‐ ‐ 1,607 7,405 ‐ ‐ 1,625 9,030 22%I513 ‐ CSD CAPITAL EXPANSION1,723 50 ‐ ‐ 1,773 50 ‐ ‐ 1,823 3%TOTAL CARDIFF SANITARY DIVISION56,657 ‐ 5,525 4,557 ‐ 57,625 ‐ 4,802 5,161 ‐ 57,267 521 ‐ ESD OPERATIONS23,360 2,668 1,913 (2,803) 21,312 ‐ 2,570 2,289 (2,600) 18,993 ‐11%D522 ‐ ESD CAPITAL REPLACEMENT7,497 ‐ ‐ 2,803 10,300 ‐ ‐ 2,600 12,900 25%I523 ‐ ESD CAPITAL EXPANSION‐ 25 ‐ ‐ 25 25 ‐ ‐ 50 100%ITOTAL ENCINITAS SANITARY DIVISION30,857 ‐ 2,693 1,913 ‐ 31,637 ‐ 2,595 2,289 ‐ 31,944 551 ‐ SECTION 8 HOUSING ADMIN38 385 158 (217) 49 393 37 (199) 207 322%F552 ‐ 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 Includes non‐cash assets and reservesBack out and restate reserves601 ‐ SELF INSURANCE6,499 (4,151) 1,243 4,797 2,813 1,607 (262) 1,390 5,267 3,463 930 ‐26%D611 ‐ WASTEWATER SUPPORT(335) 1,544 1,097 (147) (35) 1,902 1,168 (685) 14 ‐141%P621 ‐ FLEET MAINTENANCE(180) 775 590 ‐ 4 748 725 (27) (0) ‐100%P622 ‐ VEHICLE REPLACEMENT872 10 583 377 677 ‐ 487 386 576 ‐15%D623 ‐ MACH EQUIPMENT REPLACEMENT1,256 10 503 305 1,068 ‐ 874 734 928 ‐13%D624 ‐ FIRE APPARATUS REPLACEMENT1,388 3,136 3,786 ‐ 738 ‐ 1,193 500 45 ‐94%D631 ‐ TECHNOLOGY OPERATIONS‐ ‐ ‐ ‐ ‐ 170 189 ‐ (20) #DIV/0!632 ‐ TECHNOLOGY REPLACEMENT‐ ‐ ‐ ‐ ‐ 424 424 ‐ (0) #DIV/0!TOTAL INTERNAL SERVICE9,500 (4,151) 6,718 11,356 3,348 4,059 (262) 4,634 10,328 4,370 2,474 TOTAL PROPRIETARY FUNDS98,754 (4,151) 16,887 18,243 1,693 94,940 (262) 14,079 18,069 2,730 93,418 TOTAL ALL FUNDS167,519 (12,681) 128,348 114,608 (19,587) 148,991 (1,561) 126,373 118,451 (893) 154,459 74
All City Funds
The FY 2023-24 budget across all City funds includes estimated revenues of $126.4 million, a decrease of
$2.0 million, or 1.5 percent under the projected FY 2022-23 Revised Budget. When adjusted for $4.1 million
in one-time state grant revenue budgeted in FY 2022-23, revenues reflect an increase of $2.1 million, or 1.7
percent.
The top five revenue generating funds include:
General Fund. This is the City's largest and
most discretionary fund, which accounts for 79
percent of the City's total revenue. It is primarily
funded by property and sales tax.
1.
Infrastructure Improvement Fund. This major
fund receives 85 percent of revenue from
intergovernmental sources, and 15 percent
from the portion of the City's transient
occupancy tax restricted to the Coastal Zone
Management sub-fund. Forecasts largely rely
on revenue assumptions or grants provided by
other governmental agencies.
2.
Cardiff Sanitary Division. This a major fund
budgeted in separate operating and capital
sub-funds. Operations receives 97 percent of
revenue from charges for services paid by
wastewater customers. Rate studies drive
amounts and forecasts.
3.
Internal Service Funds. These non-major
funds account for goods and services provided
by one department or agency to others on a
cost reimbursement basis. A cost allocation
plan drives amounts contributed by other funds.
4.
Encinitas Sanitary Division. This a major fund
budgeted in separate operating and capital
sub-funds. Operations receives 99 percent of
revenue from charges for services paid by
wastewater customers. Rate studies drive
amounts and forecasts.
5.
Category 2024
General Fund $100,391,631.00
Infrastructure Improvement F…$6,569,572.00
CSD Operations $4,751,919.00
Internal Service Funds $4,634,109.00
ESD Operations $2,569,983.00
Other $7,456,188.00
Revenues
Top Five Funds by Estimated Revenue
All Funds - excludes transfers
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Assumptions for Estimates
Forecasts utilizing assumptions based on financial policies and economic trends help determine if the City will
have sufficient resources to meet the requirements of ongoing, planned, or mandated programs. Forecasting
provides an estimate of the financial flexibility of the City, as well as insight into tax, revenues and service
options the Council must address.
The City's general approach to forecasting is to apply a conservative philosophy that does not overstate
revenue nor understate expenditures. This approach:
Underestimates revenues and builds in a layer of contingencies for expenditures. While this might make it
harder to balance the budget, it reduces the risk of an actual shortfall.
Assumes that revenues will be adjusted at midyear when more information about economic trends and
actual receipts are available. As a result, the Revised budget tends to be more aligned with actual
revenues than the Original budget.
The methodology used for forecasting reflects a combination of internal analysis and locally generated
consensus forecasts covering such factors as population growth, retail sales, and inflation.
For proposed revenue estimates, the City evaluates prior year actual collections and projects current fiscal
year ending fund balance based on prior year trend analysis along with current information provided by
relevant sources.
For the remaining years of the revenue forecast, consensus forecasts—such as the US Bureau of Economic
Analysis, University of San Diego Burnham‐Moores Center for Real Estate, and property and sales tax
consultants—are used to outline expected trends in key economic and demographic indicators. Typically,
these forecasts cover the nation or the state, so adjustments to reflect unique local conditions are sometimes
necessary.
In general, sources are matched with the economic and demographic variables that most directly affect year‐
to‐year changes in those revenues. For example, sales tax revenue will reflect consensus forecasts related to
taxable sales growth; whereas, building permits and plan review revenue will be tied to the expected trends in
development.
It is recognized that economic forecasting is not an exact science and at times relies upon professional
judgment. To reduce the risks of miscalculation, as many factors as possible are used to identify what may
contribute to changes. Budget monitoring and amendments also provide opportunities to adjust revenues and
expenditures throughout the year.
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General Fund
The City forecasts solid revenue growth in FY 2023-24 mostly due to high property values and a rebound in
tourism. 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.
Updated On 22 Nov, 2023
Reset
Broken down by
Revenues*General Fund
History
Visualization
FY21 Actual FY22 Actual FY23 Original
Budget
FY23 Revised
Budget
FY24 Proposed
Budget
Fiscal Year
0.0
20.0M
40.0M
60.0M
80.0M
100.0M
-20.0MDollarsBack
Taxes
License Fees Permits
Intergovernmental
Charges for Services
Fines & Penalties
Use of Money/Property
Other Revenue
Sort By Chart of Accounts
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Discussion of Revenue Sources
Nearly 88 percent of General Fund revenue is
generated from taxes. Property tax and sales tax are
the major sources. Charges for services, transient
occupancy tax, and franchise tax/fees make up the
remainder of the top five categories. Excise tax for
cannabis retail sales is a new source added in FY
2023-24.
For budgeting purposes, sources that contribute to
more than ten percent of General Fund revenue are
considered major sources. The City contracts with
specialized consultants to assist with revenue
management, analysis, and forecasting for the two
major sources of property tax and Sales, Use and
Transactions (SUT) tax.
Sources falling below the ten percent threshold are
analyzed and managed in-house. One exception is
short-term rental transient occupancy tax, where the
City contracts with a service that monitors permit
and tax remittance compliance.
Property Tax (Major)
Property Tax is the City’s largest revenue source, representing 63 percent of total General Fund revenue.
Proposed Budget
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.
Calendar year 2022 sales influence FY 2023-24 property taxes. Projections reflect 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.
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Description
Property Taxes are an ad valorem tax imposed on
real property (land and permanently attached
improvements such as buildings) and tangible
personal property (movable property) located within
the state.
California property tax is based on the value of the
property rather than on a fixed amount or benefit to
the property or persons.
Proposition 13 (Article XIIIA of the California
Constitution) limits the real property tax rate to one
percent of the property's assessed value.
The property tax is paid to the county tax collector
and allocated to local taxing agencies—cities,
counties, special districts, and school districts—
pursuant to a statutory allocation formula. As shown
in the chart to the right, the Encinitas General Fund
receives 24 cents of each property tax dollar.
Historical Data
Residential real estate values drive over 86 percent of the City's current $21.9 billion net taxable assessed
valuation.
The City has experienced positive assessed valuation growth each year over the past 20 years, resulting in
steady property tax revenue growth.
Net taxable value for Tax Year 2023-24 increased $1.3 billion, or 6.1 percent over the prior year.
The Vehicle License Fee Adjustment Amount revenue also increases annually in proportion to the growth
in gross assessed valuation in a jurisdiction.
The following chart shows property tax revenue trends over time. (Source: HdL 2023-24 Property Tax
Review)
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Relevant Economic Conditions
Recent transfers of ownership continue to be the largest drivers of growth between tax years. The largest
assessed value increase was reported on a multi-family residential parcel purchased in 2022 and reappraised,
adding over $11.1 million to the 2023-24 tax roll.
As of June 2023, statewide home sales volume has declined for the last nine months, due to high interest
rates and low inventory. There were 19.7 percent fewer home sales in June 2023 than in June 2022; 46.5
percent fewer than at the peak in 2021.
The state median home price in June 2023 was
$838,260. This is 2.4 percent below the median a
year ago, a smaller annual decline than in recent
months. Value changes from 2023 sales through
June are trending up each month but are below 2022
levels.
The median sale price of Encinitas detached single-
family homes from January through August 2023 was
$1.85 million, a decrease of $95,000, or 4.9 percent
from 2022's median sale price.
2023 volume and sale prices will impact assessed
values on the 2024-25 tax rolls. Lower sales volume
also results in lower Documentary Transfer Tax.
(Source: HdL Coren & Cone Property Tax Newsletter,
Sept 2023)
Sales Tax (Major)
Sales Tax is the City’s second largest source, representing 17 percent of total General Fund revenue.
Proposed Budget
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. Volatile economic indicators such as the Federal Funds
rate, unemployment levels, and discretionary spending will influence outcomes.
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.
Description
Sales tax is calculated as a percentage of the purchase price of goods and is collected by the seller. The City
receives one percent of the total 7.75 percent sales tax rate for sales that occur within the City’s jurisdiction.
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The City has a diversified retail sales tax base and is not heavily dependent on any one business or industry.
Historical Data
The following 13 year agency trend chart compiled by HdL and adjusted for economic data shows tax revenue
for sales that occurred through December of each calendar year. While major industry groups fluctuate over
time, the general trend is toward a steady increase in revenue.
Relevant Economic Conditions
Revenue estimates for FY 2023-24 were developed
by utilizing projections provided by HdL, the City’s
sales tax consultant, with further analysis by staff.
As of June 2023, the uncertainty of whether the
nation will enter a recession continues to loom.
Over the past year, the most significant trend
observed has been strong employment numbers
statewide despite certain industry outlooks requiring
a smaller workforce. The low unemployment rate has
been a key driving force behind the Fed Funds 500%
rate increase dating back to the summer of 2022.
Yet, inflation lingers.
Recent sales tax performance echoed more cautious
behaviors by consumers, along with commodity
prices fluctuating in multiple directions. Given the
melting pot of economic indicators, HdL's current
outlook is a modest decline in sales tax returns
through calendar year 2023, with small levels of
growth beginning in early 2024. (Source: HdL
Companies Consensus Forecast June 2023)
Top 25 Sales Tax Producers are sorted
alphabetically. (Source: HdL Sales Tax Update 1Q
2023 January - March)
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Other Sources of Revenue
Transient Occupancy Tax (TOT)
TOT is the fourth largest source, representing four percent of total General Fund revenue.
Staff estimates 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.
Transient Occupancy Tax (TOT) is a tax imposed on persons staying 30 days or less in a lodging
establishment. The tax 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 of the rent goes to the General Fund, and two percent is restricted
to beach sand replenishment and stabilization projects in the Coastal Zone Management Fund (212). These
revenues are forecasted on the basis of recent receipts and staff’s knowledge of current trends.
Franchise Tax/Fees
Franchise Fees are the fifth largest source, representing two percent of total General Fund revenue.
Staff estimates 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.
Franchise revenue is generated from public utility sources, trash collection franchises and telecommunication
franchises conducting business within the City limits. These revenues are forecasted on the basis of recent
receipts and staff’s knowledge of current trends.
A solid waste franchise fee is 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 ratepayers—to be effective June 1, 2021. In FY 2022-23 the additional revenue was
originally budgeted in the General Fund, with an equivalent transfer to the Solid Waste Fund (214). In FY
2023-24 and future budget, revenues related to the 5 percent solid waste fee includes will be budgeted and
received directly in the Solid Waste Fund.
Excise Tax
Staff estimates 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.
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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.
Licenses and Permits
Staff estimates an increase of $55,000, or 23.3 percent, in Licenses and Permits.
Licenses and Permits are collected on business operation permits, business registration, short term rental
permits, security alarm permits and other miscellaneous permits. These revenues are forecasted based on the
basis of actual receipts in recent years.
Intergovernmental
Staff estimates a decrease of $.09 million, or 10.5 percent, in Intergovernmental Revenue.
Intergovernmental includes revenue from other governmental agencies, principally the state and federal
governments. These revenues include general or categorical support monies called subventions, as well as
grants for specific projects and reimbursements for the costs of some state mandates. These revenues are
forecasted on the basis of the City’s current cost sharing agreements as well as anticipated reimbursements of
state mandated costs and excess vehicle license fees collected by the State.
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 will be added when the agreement is amended. SDWD’s
share of the Public Works Director was eliminated when the Director of Utilities/General Manager was created.
Charges for Services
Charges for Services is the third largest source, representing nine percent of General Fund revenue.
Staff estimates 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.
Charges for Services is a voluntary charge imposed on an individual for a service or facility provided directly to
that individual. A fee may not exceed the estimated reasonable cost of providing the particular service or
facility for which the fee is charged, plus overhead. Revenues include recreation program enrollment, along
with planning, building, and engineering fees related to residential and commercial development. These
revenues are forecasted on the basis of recent receipts and staff’s knowledge of current trends.
Fines and Penalties
Staff estimates 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.
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Fines and Penalties include collections for vehicle code and red‐light violations, parking citations and vehicle
abatement. These revenues are forecasted on the basis of recent receipts and staff’s knowledge of current
trends.
Use of Money and Property
Staff estimates a decrease of $0.02 million, or 1.6 percent, in Use of Money and Property primarily due to an
anticipated decrease in investment earnings.
Use of Money and Property is generated by rental/insurance payments for use of city property, investment
earnings, and revenue from the sale of city property. These revenues are forecasted on the basis of recent
receipts and staff’s knowledge of current trends.
Other Revenue
The proposed $0.4 million, or 45.6 percent, 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.
Other Revenue includes interfund revenue, booking fees, cost recovery and other miscellaneous revenue.
Revenue in this category remains constant except for the unanticipated one‐time reimbursements from the
State for firefighter strike team deployments.
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All City Funds
The FY 2023-24 budget for all funds proposes operating expenditures of $118.5 million, an increase of $3.8
million, or 3.4 percent, over the projected FY 2022-23 Revised Budget.
General Fund
The General Fund is the City’s primary operating fund. It accounts for basic services—such as public safety,
public works, development services, engineering, park and street maintenance, code enforcement—along with
the administrative services required to support them.
The FY 2023-24 budget for the General Fund includes operating expenditures of $90.2 million, an increase of
$4.3 million, or 5.0 percent over the current FY 2022-23 Revised Budget.
Expenditures
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Updated On 28 Nov, 2023
Reset
Broken down by
Expenses*General Fund
History
Visualization
FY21 Actual FY22 Actual FY23 Original
Budget
FY23 Revised
Budget
FY24 Proposed
Budget
Fiscal Year
0.0
50.0M
25.0M
75.0M
DollarsBack
Personnel
Materials & Supplies
Contracts & Services
Internal Cost Allocation
Capital Outlay
Debt/Finance
Sort By Chart of Accounts
Discussion of Expense Types
Personnel
These expenditures represent all budgeted salary
costs for permanent and temporary staff.
Personnel represents 52.2 percent of the FY
2023-24 General Fund operating expenditure
budget. Staff proposes an increase of $3.0 million,
or 6.8 percent over FY 2022-23.
The current Memorandum of Understanding (MOU)
with the Service Employees’ International Union
(SEIU) expires June 30, 2023. Negotiations were
underway during the budget development process,
and the total Proposed Budget includes anticipated
adjustments effective July 1, 2023.
Similar to SEIU, unrepresented employees’ salary and benefit changes include the same annual base salary
increases, the Juneteenth holiday, additional floating holiday and sick leave accrual of 4.15 hours per pay
period. Upon separation and retirement eligible, with no less than 300 hours of accrued sick leave, employees
will receive a conversion payment of three to one of the total accrued sick leave hours at their base hourly
rate. An annual sick leave cash out is available, with a minimum of 160 accrued hours, of two to one up to 40
hours maximum. The budget also includes additional funding for the City Manager to make market
adjustments necessary for recruitment and retention of employees and managers in the unrepresented group
due to the increasing turnover in this group.
For FY 2023-24, staff is proposing personnel adjustments that increase the number of City employees by 9.25
FTEs to 248.40 FTE. See the Position Summary for additional details.
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Contracts and Services
These expenditures represent a wide array of charges and contracts with outside agencies. Examples of this
type of expenditure include fees incurred for consultation with bond counsel, payments for audit services, and
travel.
Contracts and Services represent 44.6 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 $0.9 million, or 2.2 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. 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.
In FY 2023-24, the operating budget allocated to the Encinitas Habitat Stewardship Program (EHSP) in the
Parks division will move to an existing work project in the Capital Improvement Program. This change
facilitates monitoring and reporting, as well as automatically carries forward available project budget across
fiscal years. The following FY 2023-24 adjustments result in a net $0 impact to the General Fund:
$0.25 million decrease the Parks Division’s operating budget, which includes $0.10 million of existing
EHSP contracts and services budget (doubled from $50K to $100K in FY 2022-23) plus $0.15 million
added during the Budget Workshops
$0.25 million increase General Fund capital transfers-out to the CIP fund (401)
$0.25 million increase in the capital budget for the EHSP project (WC11A).
Materials and Supplies
This category includes consumable items costing less than $5,000 with an estimated life of less than two
years. Items include office supplies, parts, sign materials, etc.
Materials and Supplies represent 2.3 percent of General Fund operating expenditures. For FY 2023-24,
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.
Internal Cost Allocation
These expenditures represent charges to departments for overhead costs, based on a calculation updated
periodically.
For FY 2023-24, staff proposes a decrease of $0.02 million, or 3.5 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.
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Capital Outlay
This category includes all purchases in excess of $5,000 of a capital nature. Vehicles and heavy equipment
are excellent examples of normal expenditures in this category.
For FY 2023-24, staff proposes a decrease of $0.04 million, 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.
Debt / Finance
These costs represent payments toward principal and interest.
The Debt/Finance category typically remains flat year-to-year with amounts tied to an amortization schedule
for the City's share of Regional Communications System infrastructure. A $0.07 million, or 55.7 percent,
increase is related to reclassification of a lease previously budgeted in the Contracts category.
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Approach
Accounting standards require items to be recorded in separate funds. For reporting purposes, interfund activity
is eliminated from government-wide financial statements. However, there is little guidance on how to eliminate
double-counting from entity-wide consolidated budget totals. Without careful consideration of the treatment of
interfund activity within the budget, the casual user may misunderstand the size of the budget or scale of the
interfund activity.
Double-counting occurs for a variety of reasons: interfund transfers, internal service funds, and at times when
enterprise funds provide services to the government unit as a part of their customer base. Accounting
decisions to record revenue in one fund and then transfer it to another fund for spending should not show a
total economic activity that doubles the correct number. (Source: GFOA Best Practices for Accurately
Displaying Total Expenditures in Budget Presentations).
To ensure that entity-wide budget totals reflect real economic activity and that material double-counting does
not occur, the City of Encinitas does not include interfund transfers in revenue and expense discussions.
Instead, transfers are discussed separately in aggregate.
In general:
Revenue, expenses, and transfers are included in the analysis of fund balance, in order to assess the
impact of all economic activity on the ending fund balance.
Transfers-out of one fund typically are offset by transfers-in to a different fund, resulting in a net $0 impact
on the overall budget. In some instances, transfers are used to communicate assumptions and plan
resources, resulting in a favorable or unfavorable impact to a specific fund.
Internal cost allocation amounts are not budgeted or recorded as transfers. Instead, these amounts are
entered as interfund revenue and internal cost allocation expenses.
Discussion of Transfers and Contributions
Transfers
Operating transfers typically include transfers from the Gas Tax fund to the General Fund for street
maintenance, along with transfers from Fire Mitigation and Community Facilities funds, which is then applied
to debt service. Operating transfers from the General Fund include contributions to the Self-Insurance, Facility
Maintenance, Senior Nutrition, and Vehicle, Equipment and Apparatus Replacement funds. Expenses are
recorded in the appropriate governmental, enterprise, or internal service funds.
Capital transfers out are used to track funding for specific capital and work projects. When the project is
complete, available budget is transferred back to the funding source as a capital transfer-in. This category also
tracks staff's assumption that three to four percent of the personnel budget typically is unspent due to
Transfers
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vacancies, and can be used on capital projects. Transfers-in and project expenditures are recorded in the
Capital Projects funds.
Other transfers can be used in situations where transfers are required, which do not fit within operating,
capital, or debt categories.
Debt transfers record transfers between funds needed for debt service payments. Expenses are recorded in
the Debt Service funds.
Contributions
Some contributions (pass-through payments) related to federal programs, residential rehabilitation, and
housing programs have been grouped in the Transfers-Out category for budgeting purposes. This differs from
the ACFR which includes them in expenses by function. Contributions are included Development Services
budget, in the following funds:
Grants and Housing (222-Community Development Block Grant), and
Affordable Housing (551-Section 8 Administration and 552-Section 8 Housing Assistance Payments).
General Fund Transfers
The General Fund Summary of Revenue, Expenditures, and Transfers (Budget Adoption Attachment 1 Exhibit
1B) presents revenues by source and expenditure totals by function, department, and type. It also shows
operating, capital, and debt service transfers in and out of the General Fund.
Significant decreases in transfers are due to $20 million in IBank loan proceeds recorded in the current FY
2022-23.
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Best Practices
Beyond the annual budget cycle and multi-year capital plan, governments need to identify long-term financial
trends. Long-term financial planning involves projecting revenues, expenses, and key factors that have a
financial impact on the organization.
Understanding long-term trends and potential risk factors that may impact overall financial sustainability allows
the finance officer to proactively address these issues. Going through a long-term financial planning process
allows decision makers to focus on long-term objectives, encourages strategic thinking, and promotes overall
awareness for financial literacy in an organization. Long-term financial planning creates commitment and
motivation to provide a guide for decision-making.
Long-term financial planning relates to strategic planning, developing financial policies, capital improvement
planning, and budgeting, but it is inherently different, as shown in the table below. Each process fulfills a
different combination of planning purposes. As such, long-term financial planning is most valuable when
accompanied by these other planning processes and often communicated together. (Source: GFOA Best
Practices Long-Term Financial Planning)
Long-Range Operating Financial Plans
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Operating Financial Plan
Government Finance Officers Association (GFOA) recommends that all governments prepare and maintain a
long-term financial plan that projects revenues, expenses, financial position, and external factors for all key
funds and government operations at least five years into the future. Governments that utilize debt financing
and/or utility rate setting should consider a long-term financial plan greater than five years. The plan should be
reviewed on an annual basis and updated as needed or as major assumptions change.
The City’s long‐range financial plan is maintained for major funds to include assumptions for revenue sources
and operating expenditures over a 15‐year period. The plan is maintained and updated throughout the year
as amendments are made or as new revenue sources or programs are known.
The Director of Finance updates the General Fund forecast before the budget is drafted. This is used as a
guide as to ensure that revenues are sufficient to meet expenditure needs. Expenditures for future years
include known contract increases and factor for inflation. The plan also ensures that the City’s important
financial policies, such as reserves, and Council’s strategic goals are met.
The City’s revenue and expenditure budgets are comprised of many unique elements that respond to a variety
of external factors such as population growth, development, inflation, and interest rates. The following table
reflects the assumptions applied for projecting key revenue sources and expenditure uses:
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Capital Improvement Program
Long-term financial planning should be the starting point for capital planning, developing operating budgets,
estimating revenue, and other planning processes.
The long‐range financial plan includes planned capital project appropriations over the next five years. It allows
the City to ensure that future capital projects meet the City Council’s strategic goals. The plan identifies
funding for future projects and the impact to the operating budget once a project is completed.
As projects are identified, departments complete project sheets like the example below, which help Finance
program the capital budget and project operating costs.
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4. Capital and Debt
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Overview
The Capital Improvement Program (CIP) is a comprehensive five-year financing, budgeting, and planning tool
for large, non-recurring projects with a dollar threshold of $100,000 and a useful life of five years or more.
The CIP is generally used to construct and maintain infrastructure or other assets. Projects typically include
public facilities, acquisition of parkland and park improvements, infrastructure, and certain City “work projects”
such as multi-year consultant studies.
The City uses three Capital Projects Funds to monitor capital improvements projects for governmental
activities. Separate enterprise funds track sanitary district and housing authority projects.
While staff forecasts capital expenditures out five
years, City Council appropriates funding only one
year at a time. 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.
At fiscal year end, the City uses a dollar threshold of
$100,000 and a useful life of five years or more in its
evaluation for capitalizing expenditures. Eligible
project costs are additions to construction in progress
at fiscal year end. Costs for completed projects are
recorded as additions to the appropriate capital asset
category at year end. Repair and maintenance costs
that do not improve the asset are expensed.
Budget discussions and adoption include both
operating and capital budget appropriations. The CIP
plan and project details are published in a separate
document.
Capital Program
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Five-Year CIP Plan
The CIP plan through FY 2027-28 programs $58.0
million in capital improvement and work projects over
the next five years. Of this, the General Fund is
planned to contribute $9.3 million, or 16 percent of
total funding.
Resolution 2023-047 (page 11) presents the CIP
Plan by Project Type
Resolution 2023-047 (page 16) presents the CIP
Plan by Funding Source.
The capital budget appropriates funds for FY 2023-
24 only.
Projects shown in future years are programmed into
the Capital Improvement Program plan and are not
funded until each subsequent budget adoption.
Capital Budget
The FY 2023-24 capital budget appropriations total $14.2 million. Of this, $3.8 million is funded by the General
Fund.
The capital budget includes projected FY 2023-24 funding identified in the CIP Plan adopted on June 15,
2022. It also includes $7.1 million of additional funding directed by Council at the Budget Workshop held April
19, 2023, and one administrative change. Key additions include:
$250K CS23B - Citywide Rail Corridor Quiet Zone (Analysis and Permitting)
$250K CD05E - Storm Drain Repair, doubles annual funding to $500K
$375K CS24B - Leucadia At-Grade Rail Crossings Design and Environmental (Grandview/Hillcrest and
Glaucus)
$500K CS19E - Santa Fe Drive Corridor Improvements (East Construction) Grant Funded Project
$240K CS23A - Annual Street Overlay (Add Streets Rodney, Turner, Shields)
$311K CS24C - New La Costa Ped Path Design (Vulcan to I-5)
$250K WC11A - Encinitas Habitat Stewardship Program. This is a net $0 administrative change moving
budget detail from the Parks operating budget to a multi-year Work Project in the CIP budget.
The following chart summarizes FY 2023-24 capital appropriations by project type:
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Process
The City recognizes the importance of capital improvement strategic planning and budgeting in order to
maintain and improve the City’s infrastructure. The City updates and re-adopts annually a five-year Capital
Improvement Program that includes the annual capital improvement budget for the current fiscal year and
future projections of capital improvement needs.
The plan presented six-years when the City was on a two-year budget cycle. In FY 2023-24, the CIP plan
returned to a five-year view to coincide with the shift from two-year to annual operating budgets.
CIP Development
Development of the CIP budget begins earlier than that of the operating budget and is initiated by a review of
project status and community needs conducted by each department. The CIP budget process considers
project priorities, funding availability and is developed through a collaborative process with recommendations
from staff and input from the City Council and community. During this process, the staff prepares project
sheets to identify costs, funding sources, and ongoing maintenance costs for each proposed capital project.
Prioritization - Infrastructure Task Force (January 2023 - January 2023)
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:
The work of the task force will inform the preparation of the FY 2024-25 budget. Additional information and
meeting dates are available on the City website: https://www.encinitasca.gov/government/boards-
commissions/infrastructure-task-force
Identify the City’s capital improvement backlog and future needs for the 2025 to 2035 timeframe.1.
Define criteria and clarify processes for identifying and prioritizing future CIP needs, projects, and
funding opportunities.
2.
Ensure that the CIP program and prioritization is linked to the City’s policies, strategic plan, and planning
priorities.
3.
Ensure transparency in communications about infrastructure needs, challenges, and the work of the ITF.4.
Make recommendations regarding funding the City’s infrastructure backlog at the conclusion of the task
force work.
5.
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Maintenance
The City emphasizes preventive maintenance as a cost-effective approach to infrastructure maintenance.
Exhausted capital goods will be replaced as necessary. Ongoing maintenance and operation costs are
budgeted in the operating budget. Appropriations for capital projects are approved only after ongoing
maintenance and operational funds have been identified and designated to the project.
Funding
Many funds, including the General Fund, contribute funding to the capital plan. Restricted funding sources are
to be used before less-restrictive sources when appropriating and expending funds. Time-sensitive funding
sources are appropriated before funding sources with no time restrictions. General Fund capacity is discussed
in budget workshops because it is the most discretionary funding source.
Staff also actively pursues opportunities for grant funding of projects. Applications are to be made only after a
grant is evaluated for consistency with Council goals and compatibility with City programs. Grant funding
received after a project has been entirely funded will replace the least restrictive funding source.
When possible, capital improvement and work projects will be financed with available revenues. However the
most appropriate financing structure is determined for each on an individual basis after examining all relevant
factors of the project. Capital projects financed through the issuance of bonds will be financed for a period not
to exceed the expected useful life of the project.
Data Visualizations
Pie charts are used to show proportions of a whole, and they are easiest to read when there are only a few
"slices" of data.
A treemap is used to show the composition of a whole when there are many components; the size of the
rectangle also represents the relative quantity.
Funding Source
The following interactive treemap summarizes FY 2023-24 Capital Budget appropriations by funding source.
Click on the table or search to explore the data.
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Updated On 3 Aug, 2023
Back Reset
Broken down by
Funding Source
SearchSearch in tableShowing rows
= 2024
Visualization
101 - General Fund
$3,811,744.00 26.77%
522 - Encinitas Sanitary Div
$2,600,229.00 18.26%
211 - TransNet
$2,105,000.00 14.79%
201 - State Gasoline Taxes
$2,059,255.00 14.46%
512 - Cardiff Sanitary Div
$1,625,000.00 11.41%
403 - Facilities
$825,000.00 5.79%
203 - State Capita…
$500,000.00 3.…
212 - Coastal Zone Mgmt
$348,100.00 2.44%
Download Help Share
Project Name
The following interactive treemap summarizes FY 2023-24 Capital Budget appropriations by project name.
Click on the table or search to explore the data.
Updated On 3 Aug, 2023
Back Reset
Broken down by
Description
SearchSearch in tableShowing rows
= 2024
Visualization
Annual Street Overlay
$2,105,000.00 14.79%
Annual Street Overlay - R...
$1,520,665.00 10.68%
CIPs at Encina
$1,300,229.00 9.13%
Santa Fe Drive Corri…
$753,672.00 5.29%
Moonlight Beach Pump…
$600,000.00 4.21%
SEJPA Plant Imp…
$550,000.00 …
Housing Eleme…
$500,000.00 …
Storm Drain R…
$500,000.00 …
La Costa Ped …
$311,000.00 …
General Mob…
$300,000.0…
Citywide …
$250,000…
Show More
$1,593,236.00 11.19%
Download Help Share
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Bond Ratings
The City has been evaluated and rated by internationally recognized third party reviewers. On June 29, 2021,
Standard & Poor's (S&P) Rating Services affirmed its AAA issuer credit rating for the City of Encinitas.
According to S&P, the AAA rating reflects the City's:
Very strong economy, with access to a broad and diverse metropolitan statistical area;
Very strong management, with strong financial policies and practices under S&P's Financial Management
Assessment methodology;
Strong budgetary performance;
Very strong budgetary flexibility;
Very strong liquidity; and
Very stong debt and contingent liability profile.
S&P issued a credit rating of AA+ on the City's 2021 Lease Revenue bonds, which is the highest rating
available for these types of bonds. Ratings for lease revenue bond issues are typically one notch lower than
the issuer credit rating due to the payment structure of the bond issue.
Budget
The City had approximately $69.3 million of debt
outstanding at June 30, 2023, including:
$55.9 million of General Fund bonded debt
(includes the $20 million IBank loan)
$2.5 million of General Fund financed purchases,
and
$10.9 million of business-type debt.
For Fiscal Year 2023-24, budgeted transfers from the
General Fund to Debt Service total $5.2 million. This
includes $1.7 million for the $20 million California
Infrastructure and Economic Development Bank
(IBank) loan signed August 17, 2022, to finance the
Leucadia Streetscape Segment C Westside
Improvements (CS23D) project.
$69,275,216.00
Debt in 2023
$0
$20M
$40M
$60M
$80M
2011 2014 2017 2020 2023
The 2008 Roof Lease was paid off in February 2023, removing $0.18 million of annual debt service from future
budgets.
The FY 2023-24 Operating Budget adds $0.33 million in new principal and interest payments for the 2023
Stock Pumper and 2023 Pierce Triple Enforcer fire engine lease financing authorized by Council on June 14,
2023.
Debt
Legal limits and coverage requirements
Debt by Fiscal Year
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Financing and payments are tracked in the Fire Apparatus Replacement Fund (624), an internal service fund
that receives annual operating transfers from the General Fund.
The budget does not include anticipated debt issuance related to the acquisition of 1.43 acres of property at
the northeast corner of Highway 101 and La Costa Avenue for $6.0 million, approved on September 13, 2023
with City Council Resolution 2023-112.
Limit
The City’s debt management policy states that the
debt service on bonds and notes paid each year shall
not exceed 15 percent of the General Fund budget.
Business-type debt is excluded from this calculation.
Fiscal Year 2023-24 Governmental debt service
totals $5.2 million, or 5.7 percent, of the General
Fund operating expenditure budget, which is well
below the limit.
Schedule
The following table summarizes debt obligations for Fiscal Year 2023-24. Additional detail for Long-Term
Obligations is provided in the Notes to the Basic Financial Statements in the City's Annual Comprehensive
Financial Report.
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Purpose of Debt Obligations
Debt service funds are used to account for the accumulation of resources for, and the repayment of general
long-term debt, interest, and related costs. Internal service funds, like Fire Apparatus Replacement, receive
annual operating transfers from the General Fund to accumulate resources for major replacement costs and
repayment of capital leases.
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IBank Loan
Fund 301 - Debt Service
In August 2022, the City of Encinitas and the
California Infrastructure and Economic Development
(IBank) entered into a $20 million Financing Lease
Obligation under the Infrastructure and State
Revolving Fund Program to finance the Leucadia
Streetscape, Segment C Westside Improvements
Project. This is a major streetscape project which will
improve mobility, accessibility and parking conditions
in addition to installing traffic calming measures along
the North Coast Highway 101.
The loan has a repayment period of 15 years at an
interest rate approved by the IBank’s Board of 3.3
percent (3.0 percent interest plus a 0.3 percent
annual fee on the loan balance). Annual debt service
payments range from $1.6 million to $1.7 million
through 2037.
Bonded Debt
Fund 302 - Encinitas Public Financing Authority
2013 Lease Revenue Bonds, Series A (Public Park Construction Project). On March 20, 2013, the
Encinitas Public Financing Authority issued bonds in the amount of $7,865,000 to provide funds for the
construction of capital improvements to the Encinitas Community Park. The bonds consist of $7,865,000 of
serial bonds, which mature annually through 2033 in installments ranging from $305,000 to $510,000. Interest
is due and payable semi-annually at rates ranging from 2.00 percent to 3.00 percent. The bonds were issued
at a premium, which is being amortized over the life of the bonds on a straight-line basis in the government-
wide financial statements. The bonds are payable from lease payments to be made by the City of Encinitas for
the right to use certain real property and related improvements pursuant to a lease agreement dated March 1,
2013 between the City as lessee and the Authority as lessor. The bonds are secured by pledged revenue
consisting of all lease revenue paid by the City of Encinitas in addition to any assets held in trust for the
purpose of paying the lease payments. The Authority has a leasehold on the property until all the terms of the
lease agreement are fulfilled. The refunding bonds are payable from any source of legally available funds of
the City. The bonds are subject to federal arbitrage requirements.
2014 Lease Revenue Bonds (Pacific View Property and Moonlight Beach Lifeguard Tower). On
November 26, 2014, the Encinitas Public Financing Authority issued its Series A tax-exempt (Moonlight Beach
Lifeguard Tower) and Series B taxable (Pacific View Property) bonds in the amounts of $3,095,000 and
$10,365,000, respectively, to provide funds for the purpose of improving the Moonlight Beach Lifeguard Tower
and financing the acquisition of a property known as the Pacific View Property. The bonds consist of
$3,350,000 of serial bonds and $10,110,000 of term bonds. The serial bonds mature annually through 2030 in
installments ranging from $65,000 to $245,000. The term bonds mature through 2045 and are subject to
mandatory sinking requirements. Interest is due and payable semi-annually at rates ranging from 2.00 percent
to 3.50 percent. The bonds were issued at a discount, which is being amortized over the life of the bonds on a
straight-line basis in the government-wide financial statements. The bonds are payable from lease payments
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to be made by the City of Encinitas for the right to use certain real property and related improvements
pursuant to a lease agreement dated November 1, 2014 between the City as lessee and the Authority as
lessor. The bonds are secured by pledged revenue consisting of all lease revenue paid by the City of Encinitas
in addition to any assets held in trust for the purpose of paying the lease payments. The Authority has a
leasehold on the property until all the terms of the lease agreement are fulfilled. The refunding bonds are
payable from any source of legally available funds of the City. The bonds are subject to federal arbitrage
requirements. In 2022, a portion of the 2014 Lease Revenue Bond, Series B was refunded.
2015 Library Refunding Bonds. On September 1, 2015, the Encinitas Public Financing Authority issued
$15,645,000 of 2015 Lease Revenue Refunding Bonds to defease and refund on a current basis, all of the
outstanding 2006 Library Bonds which were originally used to finance capital projects that included the
construction of the Encinitas Library and the Encinitas Community Park, in addition to rehabilitating three fire
stations and the public works facility. The bonds consist of serial bonds maturing from 2016 through 2036 in
annual installments of $480,000 to $1,025,000. Interest is due and payable semi-annually at rates ranging
from 2.5 percent to 5.0 percent. Annual debt service is approximately $1,065,000 through 2036. The bonds
are subject to federal arbitrage requirements.
2017 Park Refunding Bonds. On February 7, 2017, the Encinitas Public Financing Authority issued
$11,955,000 of 2017 Lease Revenue Refunding Bonds to defease and refund on a current basis, all of the
outstanding 2010 Park Bonds which were issued for the purpose of refinancing its 2001 Lease Revenue
Bonds, Series A. The refunded 2001 Lease Revenue Bonds, Series A were used to finance the acquisition of
real property (Hall Property) now known as the Encinitas Community Park. The bonds consist of serial bonds
maturing from 2018 through 2031 in annual installments of $580,000 to $1,110,000 and term bonds maturing
April 1, 2030 in the amount of $2,125,000. Interest is due and payable semi-annually at rates ranging from 3.0
percent to 5.0 percent. Annual debt service is approximately $1,140,000 through 2031. The bonds are subject
to federal arbitrage requirements.
2021 Lease Revenue Refunding Bonds, Series A. On July 28, 2021 the Encinitas Public Financing
Authority issued $9,505,000 of 2021 Federally Taxable Lease Revenue Bonds Series A (Pacific View
Property) for the purpose of refunding and defeasing a portion of the $9,130,000 outstanding 2014 Lease
Revenue Bonds which were used to acquire a property known as the Pacific View Property and to pay costs
of issuance. The term bonds mature through 2045 and are subject to mandatory sinking requirements. Interest
is due and payable semi-annually at rates ranging from 0.35 percent to 3.0 percent. Annual debt service is
approximately $560,000 through 2045. The bonds are subject to federal arbitrage requirements.
Capital Leases
Fund 624 - Fire Apparatus Replacement
2017 Fire Apparatus Lease. In FY 2016-17, the City entered into a long-term lease arrangement to finance
the purchase of a 2017 Pierce Arrow XT Pumper Truck for $629,851. The lease has a term of seven years,
and interest rate of 2.50 percent, and annual payments of $98,641. The final payment is due in FY 2023-24.
2020 Fire Apparatus Lease. In FY 2020-21, the City entered into a long-term lease arrangement to finance
the purchase of a 2020 Pierce Arrow XT Pumper Truck for $737,623. The lease has a term of seven years,
and interest rate of 2.45 percent, and annual payments of $115,311. The final payment is due in FY 2027-28.
2023 Fire Apparatus Lease. In FY 2022-23, the City entered into a long-term lease arrangement to finance
the purchase of a 2023 Pierce Enforcer Pumper Engine Truck for $859,596. The lease has a term of seven
years, and interest rate of 4.93 percent, and annual payments of $146,697. The final payment is due in FY
2029-30.
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2023 Fire Apparatus Lease. In FY 2022-23, the City entered into a long-term lease arrangement to finance
the purchase of a 2023 Pierce Enforcer Triple Combination Pumper Truck for $1,065,760. The lease has a
term of seven years, and interest rate of 4.99 percent, and annual payments of $182,260. The final payment is
due in FY 2029-30.
Enterprise / Business Type
Fund 511 - Cardiff Sanitary Division
2017 CSD Note Payable to San Elijo Joint Powers Authority (SEJPA). On July 6, 2017 SEJPA, on behalf
of its members (the Cardiff Sanitary Division and the City of Solana Beach) issued 2017 Revenue Bonds
(Clean Water Projects) for the purpose of funding facilities and improvements as part of SEJPA’s capital
improvement plan and certain costs of issuance. The 2017 revenue bonds are not the obligation of the City of
Encinitas nor its component unit, the CSD. The City of Encinitas entered into a Series 2017 Loan Agreement
dated June 1, 2017 as a successor to the CSD to assist in the financing of the CSD’s respective share of the
Series 2017 Revenue Bonds. CSD is responsible for the repayment of the loan in the amount of $11,057,500
of the total borrowing amount of $22,115,000 (50 percent). Annual debt service is approximately $670,000
from 2020 through 2047. The average rate on the borrowing is approximately 2.5 percent. The bonds were
issued at a premium, which is being amortized over the life of the bonds on a straight-line basis.
Fund 561 - Affordable Housing
2004 Encinitas Housing Authority (EHA) Note Payable. In 2004, the EHA secured a note payable with a
financial institution of $1,905,338 to partially fund the acquisition of 16 affordable housing units. The note is
secured only by the rental income generated by the housing units. Principal and interest are due and payable
monthly. Annual principal installments range from $52,417 in 2014 to $98,938 in 2031. The note bears interest
at 90 percent of the ten-year US Treasury note, adjustable every six years. The EHA is solely responsible for
repayment of this note.
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5. Departmental Summaries
109
110
Consolidated Schedule
The number of employees is measured in full-time equivalent (FTE) units. One FTE works 2,080 hours per
year.
At the beginning of FY 2022-23, 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, proposed personnel
adjustments increase the number of City employees by 9.25 FTEs to 248.40 FTE, effective July 1, 2023.
The following table summarizes position counts, or full time equivalents, by function for five budget years. It is
important to note:
Groupings align with categories used in financial reports. For example, the City Manager grouping includes
Administrative Services, City Manager's Office, Human Resources and Information Technology
departments.
While department re-organizations should not impact the function, Planning and Engineering functions
were combined as Development Services due to multiple re-alignments that have occurred since the
Development Services Department was created in May 2017.
A total count of City employees/individuals can be greater than the total approved positions/FTEs. This is
because temporary and contract employees, like seasonal lifeguards or recreation services assistants, are
not included in the FTE count. In another example, two different part-time employees job-share a single
position, resulting in more total employees compared to total FTE units.
Position Summary Schedule
111
Position Changes - Detail
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 - 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 - assistance with ongoing
implementation of Climate Action Plan (CAP) measures, supported by CAP fee revenue; and 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 - start-up staffing for Pacific View Facilities maintenance
and arts program
Mobility and Alternate Modes / Engagement and Education - new Mobility Manager in Parks, Recreation,
and Cultural Arts
Fiscal Stewardship and Effective City Services - 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; and
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 following table summarizes changes to the City's FTE count for five budget years. Additional information
and discussion is available in the Budget Introduction report in the City's public records archive > Agenda >
City Council.
112
New FTE ‐ Position Detail FY 2019‐20 FY 2020‐21 FY 2021‐22 FY 2022‐23 FY 2023‐24
2019‐05‐22 Special Meeting Item 1 Introduction FY20 Budget
2019‐06‐12 Adopt FY20 Position Titles and Pay Ranges (Reso 2019‐045)
Risk Safety Analyst from 0.5 Program Assistant III 0.50
Marine Safety Sergeant 1.00
1.50
2021‐06‐09 Special Meeting Item 04A Introduction FY22 Budget
2021‐06‐23 Adopt FY22 Position Titles and Pay Ranges (Reso 2021‐72)
Housing Services Manager 1.00
Senior Planner ‐ Mobility 1.00
Part‐Time Program Assistant ‐ Development Services 0.50
Utility & Maintenance Worker 1.00
Part‐Time Program Assistant ‐ Parks Recreation & Cultural Arts 0.25
Part‐Time Information Technology Analyst I/II/III ‐ Network 1.00
Part‐Time Information Technology Analyst I/II/III ‐ Multimedia 1.00
2022‐02‐23 Item 08E FY23 Midyear Status (Reso 2022‐024)
Engineer I ‐ Development Services Department 2.00
7.75
2022‐05‐11 Item 10D Introduction FY23 Budget
2022‐06‐15 Adopt FY23 Position Titles and Pay Ranges (Reso 2022‐68)
Risk Safety Analyst 1.00
Human Resounces Technician (increase from 0.7 to 1.0 FTE)0.30
Assistant Director of Development Services 1.00
Planner IV 2.00
Code Enforcement Officer III 1.00
Program Assistant ‐ Dev Services (increase from 0.5 to 1.0 FTE)0.50
Management Analyst I/II ‐ Engineering 1.00
Engineer II ‐ Quick Build/Mobility 1.00
Engineer II ‐ Traffic 1.00
Senior Payroll Specialist 1.00
Accountant (increase from 0.7 to 1.0 FTE)0.30
Deputy Fire Chief (Coop Services, previously in Solana Beach)1.00
Senior Engineer ‐ Wastewater 1.00
2022‐11‐16 Item #10B (Reso 2022‐116)
Homeless Solutions Manager 1.00
13.10
2023‐05‐24 Special Meeting Item #01 Introduction FY24 Budget
2023‐06‐21 Adopt FY24 Position Titles and Pay Ranges (Reso 2023‐49)
Management Analyst I/II/III ‐ Housing 1.00
Management Analyst I/II/III ‐ Sustainability 1.00
Administrative Fire Captain 1.00
Marine Safety Lieutenant 1.00
Senior Lifeguard 2.00
Facilities Specialist 1.00
Program Administor ‐ Waste 1.00
Mobility Manager 1.00
Program Coordinator‐Arts 0.25
9.25
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Background
The departmental section of a budget document traditionally has focused on accomplishments and detailed
financial schedules. Recently, more emphasis is being placed on describing programs or services and how
their objectives will be met. Departmental summaries typically include the following information.
Department Name
Department Code
Did you know?
Presents interesting facts about our City or highlights a recent accomplishment.
Overview
Services
A description of services or functional responsibilities, along with hours of operation and contact information.
Contact
Webpage
Phone number
Address
Hours of operation
Email
Department head
Department historical recap
Brief departmental historical recap of significant restructuring or changes to how services are delivered.
Link to fund structure
Overview of the funds where department revenues and expenditures are budgeted.
Changes in service levels
Identifies increases or reductions in service levels. This may include the dollar impact and the potential effect
on the public.
How to Read Departmental Summaries
115
Performed in‐house or privatized
Discusses whether services are performed in‐house (by City staff) or privatized (contracted out to another
party to deliver services).
Activities required by law
Highlights activities required by law.
Issues
Discusses challenges, issues, and opportunities—with a focus on the future, key decision points, and potential
solutions.
Budget Summary
Revenues
Revenues may include any fees or charges that the department generates. While many departments do not
generate revenues, some do. If so, major types of revenues are discussed.
Expenditures / Expenses
The analysis of expenditures is done in a broad manner, such as identifying major categories (rather than
identifying, discussing, and analyzing every expenditure account) and noting significant changes. The City's
three major categories include personnel; contracts and services; and materials and supplies.
Trends
An interactive table summarizes four budget years of department revenues and expenditures for all funds and
divisions. Click "View Report" to filter amounts by fund, division, and type.
Staffing
A departmental organization chart is provided to supplement the main organization chart of the government.
A brief schedule summarizes the departmental headcount over a period of time (including the upcoming
budget year) to help identify trends.
Strategic Plan and Performance Measures
A multi-year matrix shows how the department measures progress toward accomplishing the City’s strategic
goals.
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116
General Government Function
117
118
Did you know?
Students and residents can learn how City
government positively impacts their daily lives on the
City of Encinitas YouTube channel.
Overview
Elected Officials
Services
The City Council is the governing body of the City and consists of an elected Mayor and four elected Council
Members. The role of the Mayor and City Council is to determine policy for the City. The Mayor is a two‐year
term and Council members are elected on staggered four‐year terms. The Deputy Mayor is selected each
year by a majority vote of the City Council.
In addition to the specific direction given to the City Manager at Council meetings, Council also adopts goals
and procedures which define services the City should provide for its residents. The City's Strategic Planning
Framework contains the Council's Vision, Mission, Focus Areas and Goals.
City Council
10300
119
The Mayor and City Council serve as Board Members of the San Dieguito Water District, Encinitas Housing
Authority, and the Encinitas Financing Authority. In addition, Council Members represent the City on various
regional boards, commissions, and committees. The Council also approves the City's Financial Plan and
Capital Improvement Plan.
Contact
Webpage: https://encinitasca.gov/Government/Elected‐Officials
Phone number: 760‐633‐2618
Address: City Hall, 505 S. Vulcan Ave., Encinitas CA, 92024
Hours of operation: City Council typically meets the second, third, and fourth Wednesday of each month for
regular Council meetings beginning at 6:00 p.m. Special
meetings are also held on an "as needed" basis to address special issues or conduct special public
workshops.
Email: Requests Hub to report an issue.
Department Head: Tony Kranz, Mayor (presiding officer of City Council)
Department historical recap
2022 City Council Redistricting.
2018–2020 Transitioned from at‐large to district‐based elections for Council Members.
2017 Voting districts established.
2014 Transitioned from majority vote of City Council to directly elected Mayor.
Link to fund structure
All funds: approve budget appropriations, capital projects, debt
101 ‐ GENERAL FUND: department operating budget
213 ‐ GOVERNMENT EDUCATION ACCESS: award franchise agreements. Agreements are managed by
the City Manager's Office. Revenues are non-departmental, recorded by Finance. Expenditures are
managed by Information Technology.
Changes in service levels
Infrastructure Task Force: Directed Staff to proceed with the formation of a one-year community task force
to evaluate the City's infrastructure backlog, prioritization, and anticipated financial needs and opportunities
for funding for future infrastructure.
Performed in‐house or privatized
Not applicable – elected officials
Activities required by law
Encinitas Municipal Code defines Council
structure and responsibilities
Following every federal decennial census, local
governments are required to commence a formal
redistricting process as prescribed by the
California Elections Code
120
Issues
Each year, the Mayor presents a State of the City
address hosted by the Encinitas Chamber of
Commerce. The State of the City Address highlights
significant accomplishments and challenges from the
previous year and provides an outlook for the future.
The 2023 State of the City Address is available on
YouTube.
Budget Summary
Revenues
Consist of ticket sales to recover costs of the Mayor's Prayer Breakfast.
Expenditures / Expenses
Contracts include federal and state legislative consulting and interagency agreements with the County of San
Diego and SANDAG.
Trends
The following interactive table summarizes four budget years of department revenues and expenditures.
City Council - All Funds by Type - excludes transfers
FY21 Actual FY22 Actual FY23 Original Budget FY23 Revised Budget FY24 Proposed Budget
Revenues
Other Revenue $0 $1,175 $2,225 $2,225 $2,200
REVENUES TOTAL $0 $1,175 $2,225 $2,225 $2,200
Expenses
Personnel $305,759 $296,333 $337,728 $401,784 $396,917
Materials & Supplies $14,527 $12,403 $21,685 $21,685 $21,685
Contracts & Services $119,404 $141,664 $162,030 $162,030 $170,130
EXPENSES TOTAL $439,691 $450,399 $521,443 $585,499 $588,732
REVENUES LESS EXPENSES -$439,691 -$449,224 -$519,218 -$583,274 -$586,532
121
Staffing
Number of Full‐Time Equivalent Positions: 1.0 FTE.
Five elected council members with one full‐time administrative staff member.
Strategic Plan and Performance Measures
The following multi-year matrix shows how the department measures progress toward accomplishing the
City’s strategic goals.
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122
Overview
Services
The City Attorney represents the City of Encinitas and the San Dieguito Water District. The City Attorney
advises the City Council, City Departments and City Commissions regarding legal matters of concern to the
City and its operations.
Contact
Webpage: https://www.encinitasca.gov/government/city-attorney
Phone number: (760) 633‐2227
Address: City Hall, 505 S. Vulcan Ave., Encinitas CA, 92024
Department Head: Tarquin Preziosi, City Attorney
Department historical recap
March 2022: Jones Mayer’s, Tarquin Preziosi was hired as the contracted City Attorney
Link to fund structure
101 ‐ GENERAL FUND: operating budget
Changes in service levels
Increased outside special counsel services in FY 2023-24 related to the housing element and affordable
housing agreements.
Performed in‐house or privatized
Services are privatized. The contract City Attorney serves at the pleasure of City Council.
Activities required by law
Encinitas Municipal Code requires a Council‐appointed City Attorney
Interprets and advises on California State Code and Encinitas Municipal and Zoning Codes
Issues
The contracted City Attorney assists the Council, City Manager, and staff with ongoing legal concerns
throughout the year.
The City Attorney procures attorneys who specialize land use, litigation, liability, etc.
Monitor the Cannabis Tax Implementation
City Attorney
10302
123
Budget Summary
Revenues
This department does not generate revenues.
Expenditures
Expenditures largely consist of the contract with the City Attorney and as-needed outside counsel.
All Funds by Type - excludes transfers
FY21 Actual FY22 Actual FY23 Original Budget FY23 Revised Budget FY24 Proposed Budget
Expenses
Contracts & Services $690,466 $986,304 $985,000 $985,000 $935,000
EXPENSES TOTAL $690,466 $986,304 $985,000 $985,000 $935,000
REVENUES LESS EXPENSES -$690,466 -$986,304 -$985,000 -$985,000 -$935,000
Staffing
Number of Full‐Time Equivalent Positions: 0 FTE, services are contracted.
Administrative Services staff works closely with the City Attorney and helps coordinate legal services.
Strategic Plan and Performance Measures
The following multi-year matrix shows how the department measures progress toward accomplishing the
City’s strategic goals.
124
Did you know?
In 2023, the City Manager's Office launched
Encinitas Academy: a community–based 6-week
program to share information about public services in
an inclusive and interactive environment.
Overview
Services
The Office of the City Manager is responsible for the administration and oversight of the city organization,
including the hiring of the city’s workforce, supervising city departments, and ensuring that the City Council’s
priorities are met. The Office is also responsible for regional government coordination, economic development,
the city’s legislative program, community engagement and public information, law enforcement contract
administration, and citywide resource allocation.
Contact
Webpage: https://encinitasca.gov/Government/Departments/City‐Manager
Phone number: 760‐633‐2604
Address: City Hall, 505 S. Vulcan Ave., Encinitas CA, 92024
Hours of operation 8:00 a.m. to 5:00 p.m, Monday through Thursday 8:00 a.m. to 4:00 p.m, Fri (Alternating
Fridays Closed)
Email: citymanager@encinitasca.gov
Department head: Pamela Antil, City Manager
Department historical recap
June 23, 2021: Council approved move of Environmental Services (Climate Action Plan and Coastal Zone)
to the new Infrastructure & Sustainability Department. Divisions which had previously moved from
Engineering 72730 as of July 1, 2017.
Fiscal Year 2023-24: Environmental divisions and staff moved to Development Services.
Link to fund structure
101 ‐ GENERAL FUND: operating budget
City Manager's Office
20310:20312
125
213 ‐ GOVERNMENT EDUCATION ACCESS: award franchise agreements. Agreements are managed by
the City Manager's Office. Revenues are non-departmental, recorded by Finance. Expenditures are
managed by Information Technology.
Changes in service levels
One of five member cities in San Diego Community Power a new community choice aggregator in the San
Diego region that began electric service starting in 2021.
Added a 24/7 Security Operations Center supporting the City, San Dieguito Water District, and San Elijo
Joint Powers Authority.
August 9, 2023: Established a Public Health and Safety Commission (Ordinance 2023-06 adding Chapter
2.35 to the Municipal Code) with seven members and quarterly meetings. The commission acts in an
advisory capacity to Council, departments, law enforcement, and mental and social service providers and
produces an annual report.
Performed in‐house or privatized
Services are performed by a mix of in‐house staff and contracted services.
Activities required by law
Encinitas Municipal Code requires a Council‐appointed City Manager to deal with the administration of the
City.
Issues
Oversee day to day operations in the City, while providing support to all departments.
Increase communications program through all available platforms to increase authentic community
engagement and sharing of timely City information.
Effectively communicate updates/news on emergency repairs, road closures and other safety hazards.
Increase intergovernmental collaboration and legislative advocacy with local, state, and federal
governments to further the City Council adopted legislative platform and support as‐needed special
projects.
Continue to support and engage with local businesses, Encinitas Chamber, Cardiff 101 Main Street,
Encinitas 101 Main Street Association, and Leucadia 101 Main Street Association.
Collaborate and coordinate with San Diego Sheriff's Department to ensure the safety of City residents.
126
Budget Summary
The City's financial software tracks department
expenditures in the following divisions:
310 Administration
312 Economic Development
Environmental divisions previously managed and
reported in the City Manager's Office are included
in Development Services totals.
Revenues
Includes property rental for electric vehicle charging
stations and cellular towers. See Non-Departmental
for franchise fee revenues.
Expenditures / Expenses
Includes Citywide Program and Economic
Development Services and other consulting services.
Trends
The following interactive table summarizes four budget years of department revenues and expenditures for
City Manager Administration and Economic Development.
Click "View Report" to filter amounts by fund, division, and type.
City Manager - All Funds by Type - excludes transfers
FY21 Actual FY22 Actual FY23 Original Budget FY23 Revised Budget FY24 Proposed Budget
Revenues
License Fees Permits $19,713 $0 $0 $0 $0
Intergovernmental $7,702 $0 $0 $0 $0
Use of Money/Property $25,937 $33,252 $32,347 $32,347 $32,300
REVENUES TOTAL $53,351 $33,252 $32,347 $32,347 $32,300
Expenses
Personnel $873,615 $901,163 $1,092,340 $1,135,044 $1,081,371
Materials & Supplies $3,182 $3,270 $9,600 $77,732 $13,700
Contracts & Services $354,014 $328,137 $420,915 $353,733 $466,860
EXPENSES TOTAL $1,230,811 $1,232,570 $1,522,855 $1,566,509 $1,561,931
REVENUES LESS EXPENSES -$1,177,460 -$1,199,318 -$1,490,508 -$1,534,162 -$1,529,631
127
Staffing
Number of Full‐Time Equivalent Positions: 6.0 FTE
Strategic Plan and Performance Measures
The following multi-year matrix shows how the department measures progress toward accomplishing the
City’s strategic goals.
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128
Did you know?
The Human Resources Department supports the delivery of public services by assuring that the City has a
skilled and competent workforce. The department is responsible for maintenance of a personnel system that is
consistent with professional practices and state and federal laws.
Overview
Services
Recruitment, selection and on-boarding of new employees
Benefits administration and Workers' Compensation
Employee development, training and recognition programs
Labor relations
Organization and workforce planning
Services
Webpage: https://encinitasca.gov/Government/Departments/City‐Manager/human-resources
Phone number: 760‐633‐22631
Address: City Hall, 505 S. Vulcan Ave., Encinitas CA, 92024
Hours of operation 8:00 a.m. to 5:00 p.m, Monday through Thursday 8:00 a.m. to 4:00 p.m, Fri (Alternating
Fridays Closed)
Email: hr@encinitasca.gov
Department head: Jace Schwarm, Acting Department Director
Department historical recap
Implemented a citywide customer service initiative and supported the City’s customer service initiative
through staff development and training.
Implemented paperless application process via NEOGOV.
Transitioned to paperless benefits enrollment process.
Negotiated and implemented memoranda of understanding with the Service Employees International Union
and the Encinitas Firefighters’ Association.
Link to fund structure
101 ‐ GENERAL FUND: operating budget
Changes in service levels
No changes.
Human Resources
20320
129
Performed in‐house or privatized
Services are performed by a mix of in‐house staff and contracted services.
Activities required by law
Human Resources is subject to uphold state mandated sexual harassment prevention training.
Issues
Providing staff training opportunities that enhance workforce planning and professional development with a
focus on customer service and retention.
The pandemic accelerated a transition to paperless workflows. The department will be furthering this
transition with the implementation of a paperless onboarding tool. The new hire orientation and electronic
on-boarding system will expand and enhance the new hire experience.
Budget Summary
Revenues
This department does not generate revenues.
Expenditures / Expenses
Examples of Contracts and Services include professional consulting services, employee assistance program,
training and professional development for staff Citywide, and pre-hire background checks.
Trends
The following table summarizes four budget years of department revenues and expenditures.
Human Resources - All Funds by Type - excludes transfers
FY21 Actual FY22 Actual FY23 Original Budget FY23 Revised Budget FY24 Proposed Budget
Expenses
Personnel $698,363 $773,758 $782,471 $839,589 $911,505
Materials & Supplies $5,592 $16,407 $21,125 $21,125 $21,125
Contracts & Services $195,041 $198,993 $312,804 $312,804 $317,815
EXPENSES TOTAL $898,995 $989,158 $1,116,400 $1,173,518 $1,250,445
REVENUES LESS EXPENSES -$898,995 -$989,158 -$1,116,400 -$1,173,518 -$1,250,445
130
Staffing
Number of Full‐Time Equivalent Positions: 5.65 FTE as of July 1, 2023.
Strategic Plan and Performance Measures
The following multi-year matrix shows how the department measures progress toward accomplishing the
City’s strategic goals.
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131
132
Did you know?
Requests HUB – All requests can be made in one place on the web. The City Requests HUB directs users
to the most frequently requested areas of assistance. Requests can be viewed by neighborhood using the
Track Requests reporting tool.
Open Data Portal – The Open Data page on the City’s website has all the City’s downloadable, current
data under one roof. These sources are currently comprised of geographic information systems (GIS) data,
annual financial reports, and business registrations. This is the first step in creating an ever-growing
warehouse of data to facilitate the efficient exchange and use of information collected in the City’s different
systems.
New Online Services – Building inspections can now be requested online through Customer Self Service.
City Parking Permits can now be requested online through Customer Self Service for all City of Encinitas
special parking zones.
Overview
Services
The Information Technology Department provides innovative and secure technical solutions and support that
promotes efficient delivery of public services to enhance the quality of life for residents, visitors and our
communities.
Support and secure critical IT operations and public infrastructure.
Leverage technology and knowledge sharing in support of continuous process improvement.
Simplify the ability to conduct business with the City digitally.
Increase community engagement by fostering partnerships centered around technology.
Minimize the City's carbon footprint through service automation that reduces paper use and travel.
Contact
Webpage: https://encinitasca.gov/Government/Departments/City-Manager/Information-Technology
Phone number: 760-633-2675
Address: City Hall, 505 S. Vulcan Ave., Encinitas CA, 92024
Hours of operation: 8:00 a.m. to 5:00 p.m., Monday through Thursday 8:00 a.m. to 4:00 p.m., Fri
(Alternating Fridays Closed)
Email: itdept@encinitasca.gov
Department head: Jessica Contreras, IT Director/Chief Information Officer
Department historical recap
Information Technology
20330 & 20313
133
July 1, 2023 – During budget development, staff identified technology projects that reflect ongoing
operations more than one-time Work Projects or Studies in the CIP. The Proposed budget transfers $0.4
million in planned Work Project funding from the CIP Plan into the Fiscal Year 2023-24 operating budget for
the following projects: GIS Basemap Updates and Enhancements (WC01A), Tech Infrastructure
Replacement (WC18E), and Tyler Enterprise (WC16A). These activities will be tracked in new technology
internal service funds going forward.
Link to fund structure
101 – GENERAL FUND: department operating budget
213 – GOVERNMENT EDUCATION ACCESS: Council awards franchise agreements. City Manager's
Office manages agreements. Revenues are non-departmental, recorded by Finance. Expenditures are
managed by Information Technology.
631 – TECHNOLOGY OPERATIONS – Internal Service Fund established in FY24.
632 – TECHNOLOGY REPLACEMENT – Internal Service Fund established in FY24.
Changes in service levels
Added a 24/7 Security Operations Center supporting the City, San Dieguito Water District, and San Elijo
Joint Powers Authority.
Performed in-house or privatized
Services are performed by a mix of in-house staff and contracted services.
Activities required by law
National Cybersecurity Review (NCSR)
Payment Card Industry Data Security Standard (PCI-DSS) compliance
California Consumer Privacy Act (CCPA)
Senate Bill 272 – Enterprise Systems Catalog
Business Applications
Geographic Information Systems (GIS)
Administration
Enterprise Resource Planning Application
Administration
Business Process Analysis
System Integration
Online Customer Service Portal
Software Customization
Database Administration
Operations and Engineering
Network and Data Center Administration
Help Desk Operations
Emergency Operations
Telephone and Radio Communications
Fiber Interconnectivity and Smart City
Infrastructure
Capital Project Management
Inventory Management
Multimedia
Digital Content Innovation
Website Administration
Video Production
Audio Visual Engineering
Knowledge Transfer Outreach
Evolving Communications Using Technology
Public Meeting Broadcasting and Support
Cybersecurity
Cyber Incident Response
Risk Mitigation
Audits and Penetration Testing
Lead Cybersecurity Compliance Committee (C3)
Security Policy Development
Cybersecurity Awareness Training
Electronic Discovery Forensics
Federal and Regional Cybersecurity Collaboration
134
Issues
Monitoring and managing cybersecurity threats.
Increasing number of devices to manage per employee (up 110% since 2020), e.g. cell phone, laptop and
desktop.
Architecting agile solutions and information technology infrastructure, keeping up with exponentially
increasing digital demands.
Staying current on evolving technology related to artificial intelligence and security threats.
Introducing new technologies to staff and the public with a focus on communication and change
management.
Budget Summary
Revenues
Includes intergovernmental revenue from the San
Elijo Joint Powers Authority managed services
agreement, technology cost recovery fee, and a surf
camera. Frachise fee revenue restricted to
governmental education and access is non-
departmental.
Expenditures / Expenses
Increased cybersecurity and online services.
Trends
The following interactive table summarizes four
budget years of department revenues and
expenditures for all funds and divisions. Click "View
Report" to filter amounts by fund, division, and type.
$4,995,516.00
Expenses in 2024
Information ...
Govt Educati...
Info Technology - All Funds by Type - excludes transfers
FY21 Actual FY22 Actual FY23 Original Budget FY23 Revised Budget FY24 Proposed Budget
Revenues
Intergovernmental $95,640 $97,753 $92,700 $100,660 $102,815
Charges for Services $0 $6,328 $15,000 $15,000 $15,000
Use of Money/Property $0 $0 $0 $0 $7,780
REVENUES TOTAL $95,640 $104,081 $107,700 $115,660 $125,595
Expenses
Personnel $1,709,007 $1,715,137 $2,077,691 $2,131,071 $2,220,880
Materials & Supplies $92,930 $132,346 $162,824 $167,824 $787,100
Contracts & Services $1,025,308 $1,466,975 $1,456,845 $1,497,205 $1,908,219
Internal Cost Allocation $8,285 $8,285 $8,617 $8,617 $8,617
Debt/Finance $0 $0 $0 $0 $70,700
EXPENSES TOTAL $2,835,530 $3,322,743 $3,705,977 $3,804,717 $4,995,516
REVENUES LESS EXPENSES -$2,739,890 -$3,218,662 -$3,598,277 -$3,689,057 -$4,869,921
All Funds by Division
Excludes transfers
135
Staffing
Number of Full‐Time Equivalent Positions: 14.0 FTE as of July 1, 2023.
136
Strategic Plan and Performance Measures
The following multi-year matrix shows how the department measures progress toward accomplishing the
City’s strategic goals.
Powered by OpenGov
137
138
Did you know?
Our mission is to manage programs to mitigate liability, promote a safe work environment, transfer risk and
provide quality and effective customer service resulting in cost savings.
Overview
Services
The Administrative Services Department is responsible for coordinating safety programs for the City and San
Dieguito Water District (District) and manages all insurance procurement for City and District's Liability,
Property, Faithful Performance Bonds, Errors and Omissions and special events coverage. The department
also manages litigation, contract attorneys, and coordinates with City Attorney. The department sets and
manages the budget for the Self-Insurance Fund and the City Attorney.
Contact
Webpage: https://www.encinitasca.gov/government/departments/city-manager/risk
Phone number: 760-633-2636
Address: City Hall, 505 S. Vulcan Ave., Encinitas CA, 92024
Hours of operation: 7:30 a.m. to 5:30 p.m. Monday through Thursday 8:00 a.m. to 4:00 p.m. Fri (Alternating
Fridays Closed)
Email: risk@encinitasca.gov
Department head: Jace Schwarm, Administrative Services Director
Department historical recap
The department handles all claims and litigation for City and San Dieguito Water District.
Link to fund structure
101 - GENERAL FUND: manage City Attorney operating budget
601 - SELF INSURANCE: Internal Service Fund
Changes in service levels
No changes
Performed in-house or privatized
Services are performed by a mix of in-house staff and contracted services
Activities required by law
Administrative Services
20340
139
Management of safety policies, programs and OSHA compliance.
The Director of Administrative Services is the designated ADA/Section 504 Rehabilitation Act Coordinator.
Issues
Successfully transition to the Risk Module in Tyler Munis ERP which will streamline all risk management
activities for claims.
Coordinate actuarial review for both liability and workers' compensation claim audits.
Manage ongoing litigation.
Update administrative policies.
Budget Summary
Revenues
Charges for services include internal cost allocation revenue from other City and San Dieguito Water District
funds receiving risk management services from this department. Examples of other revenue include interfund
unemployment and workers' compensation payroll deductions.
Expenses
Contracts and services include insurance premiums, legal, and claims expenses.
Trends
The following interactive table summarizes four budget years of department revenues and expenditures.
Admin Services - All Funds by Type - excl transfers
FY21 Actual FY22 Actual FY23 Original Budget FY23 Revised Budget FY24 Proposed Budget
Revenues
Charges for Services $591,233 $93,408 $95,065 $95,065 $95,065
Use of Money/Property $1,046 $10,838 $4,844 $4,844 $8,500
Other Revenue $1,173,459 $1,367,554 $1,143,000 $1,143,000 $1,286,450
REVENUES TOTAL $1,765,738 $1,471,800 $1,242,909 $1,242,909 $1,390,015
Expenses
Personnel $533,666 $452,536 $734,667 $740,888 $746,166
Materials & Supplies $4,914 $8,825 $7,550 $7,550 $20,450
Contracts & Services $2,922,518 $3,840,993 $3,458,723 $4,048,723 $4,500,875
EXPENSES TOTAL $3,461,098 $4,302,354 $4,200,940 $4,797,161 $5,267,491
REVENUES LESS EXPENSES -$1,695,360 -$2,830,554 -$2,958,031 -$3,554,252 -$3,877,476
140
Staffing
Number of Full‐Time Equivalent Positions: 4 as of July 1, 2023.
Strategic Plan and Performance Measures
The following multi-year matrix shows how the department measures progress toward accomplishing the
City’s strategic goals.
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141
142
Did you know?
Residents can learn more about what is involved in
serving on a board or commission in this Encinitas
City Commissioner Orientation video on YouTube.
Overview
Services
The City Clerk and staff are unbiased public servants who promote open government and transparency of
information by providing a link between citizens and government. This is achieved by coordinating the
legislative process including agenda management, administering city elections, and managing city records
with integrity, accuracy, and impartiality.
In addition to the City Council, the City Clerk serves as Secretary/Clerk to the San Dieguito Water District,
Encinitas Housing Authority, Encinitas Financing Authority and Encinitas Ranch Golf Authority (ERGA).
Contact
Webpage: https://encinitasca.gov/Government/Departments/City‐Clerk
Phone number: (760) 633‐2601
Address: 505 S. Vulcan Ave Encinitas, CA 92024
Hours of operation: 8:00 a.m. to 5:00 p.m, Monday through Thursday 8:00 a.m. to 4:00 p.m, Fri (Alternating
Fridays Closed)
Email: cityclerk@encinitasca.gov
Department head: Kathy Hollywood, City Clerk
Department historical recap
Beginning in Fiscal Year 2017-18, two program assistant positions and responsibilities related to business
registration and regulatory permit processing moved from the City Clerk to Development Services-
Planning. This coincided with the implementation of online permitting and customer self service in Tyler
EnerGov software.
City Clerk
30350:30351
143
Link to fund structure
101 ‐ GENERAL FUND: operating budget
Changes in service levels
No changes to staffing levels. Service levels are dependent on the election cycle and issues under
consideration by the legislative body.
Performed in‐house or privatized
Services are provided in house by City staff with some specialized services provided by consultants.
Activities required by law
Oversee all phases of municipal elections including coordination with the County of San Diego Registrar of
Voters; preparation of election resolutions, candidate packets, legal notices and publications; preparation of
oaths of office and swearing in of elected candidates.
Local filing officer for all filings and statements required by the Political Reform Act including conflict of
interest forms (Form 700), campaign contributions and expenditures reports from candidates for Mayor and
City Council, members of City boards and commissions, employees, and consultants.
Serving as the Records Manager, oversee the City's Records Management Program and responsible for
the preservation and protection of the City's records including responding to Public Records Requests.
Accept claims, appeals, subpoenas and other legal filings for the City.
Prepare agendas and minutes, posts and publishes legal notices, maintains ordinances and resolutions
adopted by the legislative body.
Oversee the recruitment process for the various City commissions established in the Encinitas Municipal
Code.
Issues
The pandemic accelerated a transition to paperless workflows and electronic records management, which is
underway. The Clerk’s office will need to amend the City’s records management program and retention
schedules to incorporate electronic enterprise systems implemented by the City and to ensure consistency
across all platforms. Staff is also working to transition to electronic barcoding system for physical records
management, due to end of life of the current Access database program.
144
Budget Summary
The City's financial software tracks department
expenditures in the following divisions:
350 Administration
351 Elections
Revenues
Revenues include copies and other public records
services.
Expenditures
Most expenditures occur within the Administration
division, which stays relatively flat year-to-year.
Elections-related materials and contracts
expenditures regularly fluctuate based on the two-
year election cycle.
Trends
The following interactive table summarizes four
budget years of department revenues and
expenditures for all funds and divisions. Click "View
Report" to filter amounts by fund, division, and type.
$548,043.00
Expenses in 2024
Administrati...
Elections
City Clerk - All Funds by Type - excludes transfers
FY21 Actual FY22 Actual FY23 Original Budget FY23 Revised Budget FY24 Proposed Budget
Revenues
Other Revenue $190 $209 $626 $626 $500
REVENUES TOTAL $190 $209 $626 $626 $500
Expenses
Personnel $396,516 $426,261 $462,101 $483,453 $491,223
Materials & Supplies $4,352 $4,269 $17,000 $17,000 $16,000
Contracts & Services $84,852 $24,071 $240,275 $240,275 $40,820
EXPENSES TOTAL $485,720 $454,601 $719,376 $740,728 $548,043
REVENUES LESS EXPENSES -$485,530 -$454,392 -$718,750 -$740,102 -$547,543
All Funds by Division
Excludes transfers
145
Staffing
Number of Full‐Time Equivalent Positions: 3.0 FTE as of July 1, 2023.
Strategic Plan and Performance Measures
The following multi-year matrix shows how the department measures progress toward accomplishing the
City’s strategic goals.
Powered by OpenGov
146
Did you know?
Budget Workshops held at special Council meetings offer opportunities for the public to provide input on
budget priorities.
Overview
Services
The Finance Department manages the City of Encinitas and San Dieguito Water Districts' fiscal resources in
order to protect and enhance their financial positions. This department must also assure that adequate
resources are provided for city and district services. Finance duties include:
Accounts Payable & Accounts Receivable
Budgeting
Cash Management & Investments
General Accounting
Payroll, and
Procurement.
Contact
Webpage: https://encinitasca.gov/Government/Departments/Finance
Phone number: (760) 633‐2640
Address: City Hall, 505 S. Vulcan Ave., Encinitas CA, 92024
Hours of operation: 8:00 a.m. to 5:00 p.m., Monday through Thursday 8:00 a.m. to 4:00 p.m., Fri
(Alternating Fridays Closed)
Email: finmail@encinitasca.gov
Department head: Teresa S. McBroome, Director of Finance/City Treasurer
Department historical recap
FY 2023-24: Returned to a one-year budget cycle to facilitate move from print to online budget book.
2012: GoLive of Tyler Munis Financial Enterprise Resource Planning
FY 2001‐02: Shifted to a two‐year budget cycle
Link to fund structure
All Funds – support budgeting, operations, and reporting functions. Manage Non‐Departmental activities
and transactions.
101 ‐ GENERAL FUND: department operating budget and revenue collection
Finance
40360
147
Changes in service levels
State and federal grant awards have increased significantly since 2020, bringing additional tracking,
review, and reporting requirements.
Performed in‐house or privatized
Services are provided in house by City staff with some specialized services provided by consultants.
Activities required by law
Annual Audit. In order to qualify to receive federal funds, a local agency must comply with the federal
Single Audit Act and must retain a Certified Public Accountant to prepare an annual audit of its financial
records.
Appropriations. A public agency may not spend public funds without the legal authorization to do so. A
budget appropriates public funds, thereby providing the legal authorization from the governing body to
expend these funds.
Spending and Debt Limits. State law requires each city to establish an annual appropriations limit
pertaining to the proceeds from taxes. Additionally, no city or county may incur any debt or liability in any
year that exceeds the income and revenue anticipated for that year without two‐thirds voter approval.
County Auditor. State law also requires each local agency to file its budget with the county auditor within 60
days after the beginning of its fiscal year. Our City’s budget is due August 30.
Purchasing, Contracting, and Payment Procedures. Encinitas Municipal code describes procedures for
processing and payment of demands and outlines competitive bid requirements for purchasing and
contracts. Administrative Policies provide guidance on competitive procurement and environmentally‐
preferable purchases.
Issues
Ongoing technology implementation projects:
Collaborating with IT on multi‐year projects aimed at increasing online services, such as ability to pay fees
online via Customer Self Service and e-checks.
Transition to online budget portal that will provide up‐to‐date financial information month to month and
make the budget a living document versus a book that is outdated the moment it is printed.
Changing government accounting standards. Recent pronouncements are complex and retroactive. This
requires significant staff resources to implement, analyze, and reclassify prior entries for Governmental
Accounting Standards Board (GASB) Statement No. 87, Leases and GASB 96, Subscription-Based
Information Technology Arrangements.
Staffing. In September 2022, the Government Finance Officers Association issued a report that demand for
state and local public finance workers is far outstripping the incumbent supply and straining familiar talent
pipelines. The need for state and local public finance workers is projected to grow, as nearly a third of the
incumbent workforce will be at retirement age within the next ten years. Replacing those experienced workers
may be challenging, as Financial Managers, Project Management Specialists, and Accountants and Auditors
can earn a salary premium outside of state and local public finance. The report provides recommendations
which would require changes to the City's existing recruitment process along with more advancement
opportunities for new hires and non-management track professionals.
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Budget Summary
Revenues
Revenues typically consist of refunds, penalties, or cost recovery. Examples include include insufficient check
fees or cost recovery for collections.
Expenditures
Contracts expenditures include specialized professional services for actuaries, independent auditors, and fee
study consultants. In general, the budget reflects inflation and market adjustments, with occasional spikes for
cyclical fee studies or one-time special projects like cannabis tax implementation.
Trends
The following table summarizes four budget years of department revenues and expenditures.
All Funds by Type - excludes transfers
FY21 Actual FY22 Actual FY23 Original Budget FY23 Revised Budget FY24 Proposed Budget
Revenues
Charges for Services $0 $10,000 $0 $0 $0
Fines & Penalties $14 $60 $0 $0 $0
Other Revenue $27,795 $8,729 $19,500 $19,500 $5,000
REVENUES TOTAL $27,809 $18,789 $19,500 $19,500 $5,000
Expenses
Personnel $1,541,442 $1,651,894 $2,201,982 $2,308,742 $2,213,239
Materials & Supplies $2,761 $2,559 $3,832 $3,832 $4,060
Contracts & Services $435,206 $538,712 $487,551 $487,551 $504,919
EXPENSES TOTAL $1,979,409 $2,193,166 $2,693,365 $2,800,125 $2,722,218
REVENUES LESS EXPENSES -$1,951,600 -$2,174,377 -$2,673,865 -$2,780,625 -$2,717,218
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Staffing
Number of Full‐Time Equivalent Positions: 15.0 FTE as of July 1, 2023.
FY 2022-23 increased 13.7 to 15.0 FTE:
0.3 Accountant (increase from 0.7 to 1.0 FTE), Resolution 2022-68
1.0 Senior Payroll Specialist
150
Strategic Plan and Performance Measures
The following multi-year matrix shows how the department measures progress toward accomplishing the
City’s strategic goals.
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151
152
Overview
Services
Non‐Departmental shared expenses and central purchases were created to appropriate funds for those
activities beneficial on a citywide basis and not directly chargeable to any one department or division. Debt
Service is used to account for the accumulation of resources for, and the repayment of general long‐term
debt, interest, and related costs. Finance staff manages these activities.
Link to fund structure
101 - GENERAL FUND
119 - SPECIAL PROJECTS
201 - STATE GASOLINE TAXES
203 - STATE CAPITAL GRANTS
211 - TRANSNET PROGRAM
212 - COASTAL ZONE MANAGEMENT
223 - FEDERAL CAPITAL GRANT
213 - GOVERNMENT EDUCATION ACCESS
221 - SENIOR NUTRITION GRANT
222 - CDBG GRANT
227 - HOME ENTITLEMENT PROGRAM
229 - RESTRICTED DONATIONS & CONTRIB
230 - CSA-17 BENEFIT FEES
231 - PARK DEVELOPMENT FEES
232 - PARKLAND ACQUISITION FEES
233 - TRAFFIC MITIGATION FEES
234 - REGIONAL TRAFFIC MITIG FEE
235 - OPEN SPACE ACQUISITION FEES
236 - RECREATIONAL TRAILS FEES
237 - COMMUNITY FACILITIES FEES
238 - FIRE MITIGATION FEES
239 - FLOOD CONTROL MITIGATION FEES
251 - IN LIEU FEES CURB GUTTER SIDEW
252 - IN LIEU FEES UNDERGROUND UTIL
253 - IN LIEU FEES AFFORDABLE HOUSIN
291 - VILLANITAS ROAD MID
292 - CERRO STREET MID
293 - VILLAGE PARK MID
294 - WIRO PARK MID
295 - ENCINITAS LLD
297 - ENC RANCH LLD
301 - DEBT SERVICE FUND
302 - ENC PUBLIC FINANCE AUTHORITY
511 - CSD OPERATIONS
521 - ESD OPERATIONS
522 - ESD CAPITAL REPLACEMENT
551 - SECTION 8 HOUSING ADMIN
552 - SECTION 8 HOUSING HAP
561 - PAC PINES AFFORDABLE HOUSING
601 - SELF INSURANCE
611 - WASTEWATER SUPPORT
621 - FLEET MAINTENANCE
622 - VEHICLE REPLACEMENT
623 - MACH EQUIPMENT REPLACEMENT
624 - FIRE APPARATUS REPLACEMENT
512 - CSD CAPITAL REPLACEMENT
403 - FACILITIES CAPITAL MAINTENANCE
Non-Departmental and Debt Service
90 & 91
153
Budget Summary: Non-Departmental (90)
$106,755,321.00
Revenues in 2024
Unassigned
$6,366,576.00
Expenses in 2024
Shared Expen...
Central Purc...
Revenues
Most of the City's revenues, including property and sales tax, are non-departmental and are not assigned to a
specific department. Budget and actual receipts are managed by Finance.
Expenditures / Expenses
Shared Expenses includes the funding for Other Post‐Employment Benefits (OPEB) established in FY
2008, property tax administration, and the General Fund's share of the cost allocations for fleet
maintenance and vehicle replacement.
Central Purchases—managed by the Finance Department—brings together expenses not attributable to
specific departments, which support the entire City and certain San Dieguito Water District operations.
Examples include office supplies, postage, shredding services, and printing.
Trends
The following interactive table summarizes four budget years of department revenues and expenditures for all
funds and divisions. Click "View Report" to filter amounts by fund, division, and type.
Non-Departmental - All Funds by Type - excludes transfers
FY21 Actual FY22 Actual FY23 Original Budget FY23 Revised Budget FY24 Proposed Budget
Revenues
Taxes $76,821,095 $85,156,288 $84,462,808 $87,012,808 $91,607,965
Intergovernmental $11,584,050 $12,493,237 $7,209,487 $17,699,933 $7,747,666
Charges for Services $2,907,148 $2,776,803 $2,872,388 $2,872,388 $2,784,488
Fines & Penalties $0 $0 $253 $253 $0
Use of Money/Property $254,001 -$3,076,131 $971,698 $971,698 $993,038
Other Revenue $2,710,662 $11,402,796 $2,201,404 $5,852,739 $3,622,164
REVENUES TOTAL $94,276,957 $108,752,993 $97,718,038 $114,409,819 $106,755,321
Expenses
Personnel $3,481,730 $3,935,371 $3,923,044 $3,948,203 $5,267,106
Materials & Supplies $79,770 $65,150 $79,800 $71,800 $62,800
Contracts & Services $982,753 $484,984 $616,098 $518,498 $497,998
Internal Cost Allocation $407,513 $370,194 $428,187 $557,966 $538,672
Capital Outlay $0 $11,321 $0 $0 $0
Debt/Finance $0 $10,034 $0 $0 $0
EXPENSES TOTAL $4,951,767 $4,877,055 $5,047,129 $5,096,467 $6,366,576
REVENUES LESS EXPENSES $89,325,190 $103,875,939 $92,670,909 $109,313,352 $100,388,745
Non-Departmental - All Funds
Excludes transfers
Non-Departmental - All Funds
Excludes transfers
154
Budget Summary: Non-Departmental Debt Service (91)
Expenditures / Expenses
In addition to principal, interest, and lease expenses shown in the debt obligations schedule, debt
administration expenses and rounding adjustments are also budgeted in this department.
Trends
The following interactive table summarizes four budget years of department revenues and expenditures for all
funds and divisions. Click "View Report" to filter amounts by fund, division, and type.
Non-Dept Debt - All Funds - excludes transfers
FY21 Actual FY22 Actual FY23 Original Budget FY23 Revised Budget FY24 Proposed Budget
Expenses
Debt/Finance $4,211,714 $13,530,452 $6,329,399 $6,620,774 $6,518,385
EXPENSES TOTAL $4,211,714 $13,530,452 $6,329,399 $6,620,774 $6,518,385
REVENUES LESS EXPENSES -$4,211,714 -$13,530,452 -$6,329,399 -$6,620,774 -$6,518,385
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155
156
Planning and Building Function
157
158
Did you know?
Have you ever wondered how city planners and
engineers are able to help bring new establishments
and recreation to the City?
This short Planning 101 video on the City of
Encinitas' YouTube channel explains what they do to
keep North County an amazing place to live.
Overview
Services
The Development Services Department contributes to City Council’s vision for community planning to "be a
nation-wide leader in mode shift by providing data driven solutions to create a safe transportation network
along with programs that educate and empower people to reach destinations by active transportation and
micro-mobility; listen and learn from the community using diverse and inclusive communication tools that
continually adapt and build relationships with our stakeholders; provide diverse and affordable housing;
manage growth while maintaining an accessible, innovative, and welcoming unique beach city; and continue
our environmental leadership by showing our commitment to good stewardship of our natural resources.”
The department’s focus is on how the city can support practices that benefit environmental, human, and
economic well-being with the penultimate goal of encouraging equitable access to natural resources and
increasing public health and well-being.
The department consists of six functional sections:
Operations & Engagement
Development Planning & Code Enforcement
Policy Planning & Housing
Land Development & Building
Development Engineering
Sustainability
Contact
Webpage: https://www.encinitasca.gov/government/departments/development-services
Phone number: (760) 633‐2710
Development Services
51314:51730
159
Address: 505 S. Vulcan Ave Encinitas, CA 92024
Hours of operation: 8:00 a.m. to 5:00 p.m., Monday through Thursday and 8:00 a.m. to 4:00 p.m., Fri
(Alternating Fridays Closed) In‐Person and Virtual Appointments Available
Email: planning@encinitasca.gov
Online: Customer Self Service (CSS) Portal allows you to apply for plans, permits, and register businesses.
Department Head: Kerry Kusiak, Development Services Director
Department historical recap
July 1, 2017: Resolution 2017-25 approved a department re-organization merging the Planning & Building
Department (50) and the Engineering Department (72) into separate divisions of a new Development
Services Department (51 and 52).
June 23, 2021: Resolutions 2021-70, 71, and 72 approved the re‐organization of the Development
Services Department’s planning and engineering functions into the Development Services and Engineering
(Infrastructure & Sustainability) departments. Sustainability programs and staff moved to Development
Services Department from Engineering after the two-year budget adoption. Account configuration and
budget changes were reflected FY 2023-24 budget.
July 1, 2023: Staff and budget for development inspections were included under Development Services at
FY 2023-24 budget introduction. Post-adoption changes moving development engineering staff back to
Engineering Department will be reflected in FY 2024-25 budget.
Link to fund structure
101 ‐ GENERAL FUND: DEPARTMENT OPERATING BUDGET
203 ‐ STATE CAPITAL GRANTS
212 ‐ COASTAL ZONE MANAGEMENT
222 ‐ CDBG GRANT
253 ‐ AFFORDABLE HOUSING
551 ‐ SECTION 8 HOUSING ADMIN
552 ‐ SECTION 8 HOUSING HAP
561 ‐ PAC PINES AFFORDABLE HOUSING
Changes in service levels
In 2010, the Information Technology (IT) and Development Services Departments began a multi-year
process of implementing EnerGov software agency-wide. This business system helps staff manage
permits, plans, licensing, requests, enforcement, and inspections. A public-facing online Customer Self-
Service (CSS) web portal provides opportunities to conduct business with the City entirely online. The
system allows applicants to submit plans electronically, view the status of a permit in real time, and access
data online. Development Services works closely with the IT to improve the system and enhance the
customer-facing experience.
Performed in‐house or privatized
In‐house planning and engineering services with some services provided by consultants, including land
surveying, geotechnical, and wireless review
Combination of in-house and contract engineering inspection services
Combination of contract and interagency short-term rental monitoring and enforcement services
Contract with specialized consultants on plans and studies
In‐house code enforcement services
Contract graffiti removal and private property clean-up assistance services
Combination of in‐house and interagency services for parking citation processing
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Building permit plan check and inspection services provided under contract with Interwest, a SAFEbuilt
Company (Formerly EsGil Corporation)
Various shoreline, beach, and lagoon monitoring, restoration, rehabilitation, mitigation, and maintenance
services provided via contracts
Contracted property management services for 16 Housing Authority-owned units at the Pacific Pines
condominium development
Cannabis application review, evaluation, technical assistance, and pre-license site visits provided by
consultants
Activities required by law
Comply with federal and state laws, as well as regional policies
Comply with City planning policies, like the General Plan and Specific Plans
Comply with Encinitas Municipal Code, including Zoning requirements
Enforce codes and issue administrative citations
Implementation of the Climate Action Plan (CAP)
Adhere to beach ecology standards per the city’s Opportunistic Beach Fill Program
Secure programmatic permits for opportunistic beach nourishment every five years
Issues
Housing Element Update
The City of Encinitas is required by state law to update its Housing Element every eight years. The current
adopted Housing Element is for the 2021‐2029 planning period. Through the Housing Element, the city will:
ensure compliance with state housing laws, become eligible for state grants and funding sources, demonstrate
the ability to meet future housing growth needs, and allow the community to further engage in the planning
process.
Short Term Rentals
On December 14, 2022, City Council approved Ordinance No. 2022-15 and Ordinance No 2022-16 which set
a maximum number of non-hosted short-term rental permits based upon a percentage of the total number of
residential dwelling units citywide. The rentals are also subject to a 200-foot distance requirement between
each non-hosted unit. Further, the Ordinances extended the length of the permit term from an annual renewal
to a three-year renewal period. Short-term rental permits that are inactive for a term of 12-months or greater
will result in the revocation of the permit.
El Camino Real Specific Plan
This plan will look at the El Camino Real corridor, which is the city’s busiest and most vibrant commercial
corridor and serves as a major thoroughfare within the community. In the future, the city’s General Plan
envisions more connection and walkable areas throughout the city that support a mixture of land uses
including retail, office, and neighborhood-friendly housing in the right locations. The Plan is currently in draft
form.
Mobility Planning
The goal of the city’s mobility planning program is to provide a comprehensive network of multi-modal
transportation options to serve the community. Mobility planning focuses on moving people rather than
vehicles and aims to ease traffic congestion while providing safe travel options. Using a varied approach, the
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city seeks to meet the needs of all modes and users, including cyclists, pedestrians, transit users, and drivers.
Several mobility planning efforts are currently underway, including:
• Mobility Element Update
• Vision Zero
• SB 743 VMT (Vehicle Miles Traveled) Guidelines
Homelessness
Through the Homeless Action Plan, adopted via Resolution No. 2021‐14, the city will seek to collaborate with
the region to access additional service resources, develop community engagement through educational
materials, and actively seek out additional funding opportunities to maximize resources. Since 2020, the city
has been coordinating homelessness response with several entities to provide services across the city. The
city's current efforts to reduce homelessness include the following Programs:
• The Homeless Outreach Program for Empowerment (HOPE)
• The Safe Parking Program
• Opening Doors Encinitas Program
The California Department of Housing and Community Development recently awarded grant funding to the city
which will be used towards securing a service provider to manage and operate the Buena Creek Navigation
Center, in partnership with the City of Vista. The Center will service the homeless population for both cities
and will provide emergency shelter beds for those experiencing homelessness and help to transition them into
permanent housing, provide case management and wrap-around services, obtain documentation necessary to
for financial help, and set goals for stabilization and self-sufficiency.
Climate Action Plan
The city’s Climate Action Plan provides a roadmap for reducing greenhouse gas emissions through the
implementation of various targets, goals, strategies, and measures. The CAP set an ambitious target to
reduce emissions by 44% below 2012 levels by 2030 and includes the following seven overarching strategies
and associated goals:
• Building Efficiency - Reduce building and Municipal operation energy consumption
• Renewable Energy – Achieve 100% renewable energy supply in homes and businesses and increase
renewable electricity supply in municipal operations
• Water Efficiency – Reduce citywide potable water consumption
• Clean and Efficient Transportation – Reduce Vehicle Miles Traveled and off-road fuel use and increase
use of alternative fuels
• Reduce Off-Road Equipment – Reduce off-road fuel use
• Zero Waste – Divert solid waste, and
• Carbon Sequestration – Increase urban tree cover.
Coastal Zone Management
With over six miles of coastline, the beach is a way of life in the City of Encinitas. The Coastal Zone Program
aims to responsibly manage these coastal resources to benefit our community, as well as local habitats. This
program deals with concerns regarding the environment, climate change, sea level rise, commerce,
recreation, hazardous weather impacts, aesthetics, quality of life, water, erosion, and more. The program
incorporates the latest research, grants, projects, and partnerships allowing adaptation to our changing
conditions to maintain our coastline as a thriving ecological and recreational resource for generations to come.
162
Budget Summary
Revenues
Licenses, fees and permits include business registrations, business operations permits, short term vacation
rental permits, alarm permits, etc.
Charges for services include planning fees, building fees, and sustainability fees. Engineering and
inspection fees will move to the Engineering Department in FY 2024-25. Energy efficiency and accessory
dwelling unit incentive programs still require review, but reduce revenue by waiving specific fees.
Fines and penalties include parking citations and administrative citations.
Development impact fees are assessed by department staff, but are recorded as non-departmental
revenue in restricted mitigation fee funds.
Other revenue reflects SDWD's 3.85 percent portion of specific user fees.
Expenditures / Expenses
Land Development budget includes as-needed environmental review and Title-24 Reach Code updates,
along with increases in contractual costs for continued contract Planner support and the triennial update to
the Permit Ready Accessory Dwelling Unit program plans.
Regulatory Permits include one-time cannabis applications and permitting.
Advanced Planning & Housing includes personnel changes and funding for activities previously budgeted
as Work Projects: WC18B Assessment of Fair Housing ($50K) and WC19C CDBG Consolidated Plan
($50K). These moved from the capital budget to the operating budget in FY 2023-24.
Trends
The following interactive table summarizes four budget years of department revenues and expenditures for all
funds and divisions. Click "View Report" to filter amounts by fund, division, and type.
Development Services - All Funds by Type - excl transfers
FY21 Actual FY22 Actual FY23 Original Budget FY23 Revised Budget FY24 Proposed Budget
Revenues
License Fees Permits $214,757 $278,754 $206,000 $206,000 $251,000
Intergovernmental $160,559 $64,441 $0 $0 $0
Charges for Services $3,348,879 $6,271,581 $4,444,578 $5,444,578 $5,457,028
Fines & Penalties $98,929 $245,117 $110,000 $210,000 $255,000
Use of Money/Property $0 $110 $400 $400 $400
Other Revenue -$22,427 -$28,294 $0 $0 -$67,000
REVENUES TOTAL $3,800,696 $6,831,710 $4,760,978 $5,860,978 $5,896,428
Expenses
Personnel $4,833,796 $5,191,268 $6,411,674 $6,625,720 $6,923,585
Materials & Supplies $13,015 $42,229 $27,562 $98,227 $28,807
Contracts & Services $3,429,097 $4,733,946 $4,693,655 $6,373,330 $5,893,379
Internal Cost Allocation $43,121 $43,121 $44,846 $44,846 $44,846
Capital Outlay $100,538 $100,538 $0 $0 $0
Debt/Finance $851 $891 $1,661 $1,661 $2,024
EXPENSES TOTAL $8,420,417 $10,111,992 $11,179,398 $13,143,784 $12,892,641
REVENUES LESS EXPENSES -$4,619,721 -$3,280,283 -$6,418,420 -$7,282,806 -$6,996,213
163
$5,896,428.00
Revenues in 2024
Building and...
Other
Parking Cita...
Regulatory P...
Engineering ...
Land Develop...
$12,892,641.00
Expenses in 2024
Land Develop...
Building and...
Other
Environmenta...
Engineering ...
Advanced Pla...
Transfers
Some contributions (pass-through payments) related to federal programs, residential rehabilitation, and
housing programs have been grouped in the Transfers-Out category for budgeting purposes. This differs from
the ACFR which includes them in expenses by function.
Development Services - Transfers Out/Uses
FY21 Actual FY22 Actual FY23 Original Budget FY23 Revised Budget FY24 Proposed Budget
Contributions - General $483,961 $139,632 $50,375 $48,473 $47,000
Contributions - Federal Prog $1,149,936 $1,368,085 $1,214,835 $1,449,796 $1,261,804
Contributions - Res Rehab $11,566 $292,635 $0 $0 $100,000
Contributions - Housing $338,345 $339,175 $414,816 $414,816 $396,000
TOTAL $1,983,808 $2,139,527 $1,680,026 $1,913,085 $1,804,804
All Funds by Division
Excludes transfers
All Funds by Division
Excludes transfers
164
Staffing
Number of Full‐Time Equivalent Positions: 47.0 FTE as of July 1, 2023.
The Department Historical Recap provides context for re-organizations impacting the Development Services
and Engineering departments.
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 - 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 - assistance with ongoing
implementation of Climate Action Plan (CAP) measures, supported by CAP fee revenue.
FY 2023-24: 45.0 to 47.0 FTE
1.0 Management Analyst-Housing, Resolution 2023-49
1.0 Management Analyst-Sustainability
165
Strategic Plan and Performance Measures
The following multi-year matrix shows how the department measures progress toward accomplishing the
City's strategic goals.
Powered by OpenGov
166
Engineering Function
167
168
Did you know?
The Leucadia Streetscape Project originated as a
vision to preserve and revitalize the North Coast Hwy
101 Corridor in 2008. In Fall of 2020, the first of a
series of construction contracts was awarded to
implement the vision that began over a decade ago.
Construction has been completed for Leucadia
Streetscape Phase 1 and Streetscape Segment C
West construction is scheduled to begin this year.
This project will provide improvements and benefits
such as corridor beautification infrastructure and
landscaping, restoration of Leucadia's iconic tree
canopy, new bicycle and pedestrian friendly
infrastructure, and many more.
Overview
Services
The Engineering Department is responsible for the comprehensive oversight of major City infrastructure
projects and Traffic Engineering. The department is comprised of two divisions: the Capital Improvement
Projects (CIP) Engineering and Traffic Engineering.
The Capital Improvement Division plans, designs, and administers engineering contracts for City and
subsidiary district capital improvement projects, including those that are State and Federally funded. Typical
City capital improvement projects include street improvements, drainage improvements, sewer improvements,
annual street maintenance programs, facilities, and park and recreation facilities.
The Traffic Engineering Division is responsible for creating and implementing policies and projects involving
pedestrian, bicycle, and vehicular traffic movement. The division plans, designs, and implements
transportation improvements such as signing and striping, traffic control devices and other traffic related
projects to provide safe and efficient travel across the city for all modes of transportation.
Contact
Webpage: https://www.encinitasca.gov/government/departments/engineering
Phone number: 760-633-2770
Address: 505 S. Vulcan Ave Encinitas, CA 92024
Engineering
52700, 52710, and 52740
169
Hours of operation: 7:30 a.m. to 5:30 p.m., Monday through Thursday; 7:30 a.m. to 4:30 p.m., Fri
(Alternating Fridays Closed)
Email: engineering@encinitasca.gov
Department head: Jill Bankston, Director of Engineering and City Engineer
Department historical recap
July 2017: Resolution 2017‐25 approved a department re‐organization merging the Planning & Building
Department (50) and the Engineering Department (72) into separate divisions of a new Development
Services Department (51 and 52).
June 2021: City Council approved the re‐organization of the Development Services Department’s planning
and engineering functions into the Development Services and Infrastructure & Sustainability departments,
now known as Engineering. This includes the Capital Improvement Projects team and the Traffic Team.
Climate Action Plan and Coastal Management divisions will move from the City Manager’s Office to
Infrastructure & Sustainability.
June 2022: City Council approved the re-organization to move Climate Action Plan and Coastal
Management divisions into the Development Services Department. The Engineering Department now
consists of two divisions: Capital Improvement Program and Traffic Engineering.
July 1, 2023: Staff and budget for development inspections were included under Development Services at
FY 2023-24 budget introduction. Post-adoption changes moving development engineering staff back to
Engineering Department will be reflected in FY 2024-25 budget.
Link to fund structure
101 ‐ GENERAL FUND: department operating budget
295 ‐ ENCINITAS LLD
297 ‐ ENC RANCH LLD
Changes in service levels
There are no significant changes to service levels from the previous year.
Performed in‐house or privatized
Combination of in-house staff and consultants for planning, design, construction, administration, project
management and construction inspection of capital projects.
Activities required by law
Comply with federal, state, regional and local laws and policies
Comply with the City’s General Plan
Implementation of mobility element
Implementation of ADA Transition plan
Comply with the following on CIP projects:
OSHA and Cal-OSHA
Public Works contract code and prevailing wage
CEQA
State Coastal Act
Climate Action Plan
Clean Water Act and Regional Water Quality Control Board Permit
FEMA Floodplain requirements
170
Issues
Aging Infrastructure
As with most cities, bridges, roadways, and City-owned utility infrastructure were constructed many years ago
and are approaching the end of their useful life. Rehabilitation and/or replacement projects are important to
ensure the overall health of the City’s infrastructure.
Traffic
Roadways were once envisioned to be car centric. As the City evolves, there is a new focus on mode shift and
delivering safer means of travel on foot and with alternative vehicles, such as bikes, and e-bikes.
Construction Costs
Over the past several years construction costs have exceeded the CPI averaging approximately 7 to 8 % per
year. As projects are budgeted for construction, older cost estimates need to be updated to reflect the current
bidding climate.
Flooding
The community of Encinitas underwent extensive development after the 1970’s without corresponding
improvements to drainage infrastructure. As a result, Encinitas has a need for additional drainage capacity in
many areas of the City to alleviate flooding.
Budget Summary
Revenues
Charges for services include engineering fees related to development.
Fines and penalties includes red light violations.
Other revenue includes charges to Cardiff Sanitary and Encinitas Sanitary Divisions, and San Dieguito
Water District.
Traffic mitigation and flood control fees are assessed by department staff, but are recorded as non-
departmental revenue in restricted mitigation fee funds.
Expenditures / Expenses
Inspections budget and staff were moved to Development Services in the FY24 budget.
Trends
The following interactive table summarizes four budget years of department revenues and expenditures for all
funds and divisions. Click "View Report" to filter amounts by fund, division, and type.
Engineering - All Funds by Type - excludes transfers
FY21 Actual FY22 Actual FY23 Original Budget FY23 Revised Budget FY24 Proposed Budget
Revenues
Charges for Services $69,540 $107,461 $40,000 $40,000 $40,000
Fines & Penalties $36,577 $11,050 $0 $0 $0
Other Revenue $95,897 $179,235 $50,000 $50,000 $50,000
REVENUES TOTAL $202,015 $297,746 $90,000 $90,000 $90,000
Expenses
171
FY21 Actual FY22 Actual FY23 Original Budget FY23 Revised Budget FY24 Proposed Budget
Personnel $1,701,237 $1,447,648 $2,394,839 $2,143,272 $2,578,267
Materials & Supplies $13,393 $13,502 $14,630 $27,380 $15,265
Contracts & Services $501,821 $636,257 $794,438 $1,071,635 $995,853
Internal Cost Allocation $169,834 $169,834 $176,628 $176,628 $183,694
EXPENSES TOTAL $2,386,284 $2,267,241 $3,380,535 $3,418,915 $3,773,079
REVENUES LESS EXPENSES -$2,184,270 -$1,969,495 -$3,290,535 -$3,328,915 -$3,683,079
$90,000.00
Revenues in 2024
CIP Engineer...
Traffic Engi...
$3,773,079.00
Expenses in 2024
CIP Engineer...
LLD Administ...
Traffic Engi...
Staffing
Number of Full‐Time Equivalent Positions: 17 FTE as of July 1, 2023.
The Department Historical Recap provides context for re-organizations impacting the Development Services
and Engineering departments.
All Funds by Division All Funds by Divison
Excludes transfers
172
Strategic Plan and Performance Measures
The following multi-year matrix shows how the department measures progress toward accomplishing the
City’s strategic goals.
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173
174
Public Safety Function
175
176
Did you know?
In 2022, the City of Encinitas earned the rank of 28th safest city in California, according to the Safewise Safest
Cities Report.
Overview
Services
The City of Encinitas contracts for law enforcement services with the San Diego County Sheriff. The North
Coastal Sheriff Station provides services for the cities of Encinitas, Solana Beach, Del Mar, and the
unincorporated area of Rancho Santa Fe. The Station Captain serves as our Chief of Police.
In addition to patrol and traffic enforcement, the station has a Community Oriented Policing and Problem
Solving (COPPS) team and a Crime Suppression Team, both of which work on specific community needs.
Contact
Webpage: https://encinitasca.gov/Government/Departments/Public‐Safety/Law‐Enforcement
Phone number: (858) 565‐5200 dispatch (760) 966‐3500 business
Address: SD County Sheriff ‐ North Coastal Station 175 North El Camino Real Encinitas, CA 92024‐2899
Hours of operation: 8:00 A.M. ‐ 5:00 P.M. Mon‐Friday 24/7 emergency response
Email: encinitasstation.encinitas@sdsheriff.org
Department head: Christopher Lawrence, Captain
Department historical recap
Since incorporation in 1986, the City of Encinitas has contracted with the San Diego County Sheriff.
Link to fund structure
101 ‐ GENERAL FUND: department operating budget and revenue collection
202 - STATE LAW ENF GRANT
228 - FEDERAL LAW ENF GRANT
Changes in service levels
Not applicable.
Performed in‐house or privatized
The City of Encinitas contracts for law enforcement services with the San Diego County Sheriff.
Law Enforcement
61500
177
As a contract city, Encinitas has access to the Sheriff's SWAT Team, ASTREA helicopters, and other
County Sheriff resources.
Activities required by law
Local and regional law enforcement
Street traffic regulations and state vehicle law enforcement
Issues
Encinitas has experienced an increase in e-bike related collisions in recent years. The Sheriff's Department
has worked with City staff to facilitate changes to the City's Municipal Code to allow deputies to offer diversion
through approved safety classes. The goal is to educate first time violators to create a safer environment for
riders and those sharing public right of ways.
The Sheriff's Department continues to participate in the HOPE team. As the unhoused situation in California
continues to evolve, the Sheriff's Department is committed to working with Federal, State, and local
stakeholders to find solutions.
The Sheriff's Department partners with the Psychiatric Emergency Response Team (PERT) and the Mobile
Crisis Response Team (MCRT) to address Mental Health concerns within the community. The Sheriff's
Department is committed to utilizing these resources to improve constituents’ quality of life.
Budget Summary
Revenues
Intergovernmental revenues include the State Law Enforcement Grant - Citizen's Option for Public Safety
(COPS) program funding.
Fines and penalties include Court fines and fees for vehicle code violations. Red light violations are
assigned to the Traffic division in Engineering.
Other revenue includes cost recovery, typically for booking fees.
Expenditures / Expenses
Contracts include the public services contract with the Sheriff, along with interagency agreements for
SANDAG and ARJIS member assessments.
Debt/Finance includes lease expense for the County's NextGen RCS Shared Backbone Infrastructure.
Trends
The following interactive table summarizes four budget years of department revenues and expenditures for all
funds and divisions. Click "View Report" to filter amounts by fund, division, and type.
178
Law Enforcement - All Funds by Type - excludes transfers
FY21 Actual FY22 Actual FY23 Original Budget FY23 Revised Budget FY24 Proposed Budget
Revenues
Intergovernmental $156,727 $161,285 $100,000 $100,000 $100,000
Fines & Penalties $97,353 $126,310 $100,000 $100,000 $100,000
Other Revenue $11,286 $0 $20,000 $20,000 $0
REVENUES TOTAL $265,366 $287,595 $220,000 $220,000 $200,000
Expenses
Contracts & Services $16,461,138 $17,163,066 $17,654,728 $17,654,728 $17,838,423
Debt/Finance $127,025 $127,025 $127,026 $127,026 $127,026
EXPENSES TOTAL $16,588,163 $17,290,091 $17,781,754 $17,781,754 $17,965,449
REVENUES LESS EXPENSES -$16,322,797 -$17,002,496 -$17,561,754 -$17,561,754 -$17,765,449
Staffing
Number of Full‐Time Equivalent Positions: 0.0 FTE
Contract managed by the City Manager's Office.
Strategic Plan and Performance Measures
The following multi-year matrix shows how the department measures progress toward accomplishing the
City’s strategic goals.
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179
180
Did you know?
In 2016, the Insurance Services Organization—
which rates fire departments based on the
effectiveness of their response capabilities—gave the
Department a rating of 02/2X, which has resulted in
lower homeowners’ insurance premiums for Encinitas
residents.
Overview
Services
The Encinitas Fire and Marine Safety Department provides a wide array of public safety services—including
fire protection, emergency response, medical aid, fire prevention, fire investigations, disaster preparedness,
search and rescue, beach lifeguard services and community education programs.
The Department has six divisions: Fire Operations and Support Services, Fire Administration, Loss Prevention
and Planning (Fire Prevention), Disaster Preparedness, Marine Safety Services, and Junior Lifeguard
Program. The department operates six fire stations and is responsible for responding to a variety of
emergencies in a 20 square mile area.
The Department's Leadership Team also manages the fire departments for the cities of Del Mar and Solana
Beach. Combined, we cover an area of roughly 25 square miles with nine companies in eight fire stations.
The fire departments prepare a combined Annual Report which is available on the public safety webpage.
Contact
Webpage: https://encinitasca.gov/Government/Departments/Public-Safety
Phone number: (760) 633-2800
Address: 505 S. Vulcan Ave Encinitas, CA 92024
Hours of operation: City Hall – open 7:30 a.m. – 5:30 p.m. Monday through Thursday; open 7:30 a.m. –
4:30 p.m. Friday (Alternating Fridays Closed); Fire Stations – staffed 24/7; Moonlight Beach Marine Safety
Center is staffed from 8:00 a.m. until dusk, daily. Detailed hours for lifeguard towers are available online.
Email: firesvcs@encinitasca.gov
Department Head: Josh Gordon, Fire Chief
Fire and Marine Safety
62510:62515
181
Department historical recap
The Agreement for Cooperative Management Services was signed in 2009 between the City of Del Mar,
the City of Encinitas, the Rancho Santa Fe Fire Protection District, and the City of Solana Beach, to share
the functions of organizational direction and control as well as supervision of operations. The Rancho
Santa Fe Fire Protection District left the agreement in 2013. The agreement provides effective leadership
to multiple agencies, eliminates redundancy and duplication of effort, provides opportunities for current cost
savings, and increases level of service for each party.
Fire Station 6 (near the Olivenhain community) was upgraded to become a 24-hour fully staffed fire station
in 2013. This helped cut down response times in the area and provide service to this more rural and natural
area.
In 2018, the Department opened the Marine Safety Center, which includes a larger first aid room,
advanced dispatching capabilities, and a multi-level observation space including a 360-degree deck
allowing our lifeguards a much larger viewshed.
Link to fund structure
101 - GENERAL FUND: Department operating budget
230 - CSA-17 BENEFIT FEES
Changes in service levels
No changes to staffing levels for Fire Operations. Fire stations are staffed with a three-person crew except
for Station 6, which is staffed with a two-person crew.
The Marine Safety Division created a Lifeguard New Hire Training Program in FY19-20 to train lifeguards in
this internal academy to handle situations specific to Encinitas, rather than generic training. This would
create new lifeguards that function at a much higher level compared with new hires from previous years.
Performed in‐house or privatized
Services are provided through a combination of in-house staff, contracted services, and interagency
agreements.
The Department coordinates with the San Dieguito Ambulance District, also known as County Service Area
17 (CSA 17), for ambulance services. American Medical Response is the ambulance service provider
currently contracted to provide services for Encinitas residents.
The California Department of Parks and Recreation contracts with the City of Encinitas to operate
Moonlight State Beach. The State operates Cardiff State Beach.
Standards of Cover analysis is provided by contracted services to see how services may be improved.
Activities required by law
Comply with agency standards for training and certification requirements for firefighters and lifeguards.
Subject to several Federal, State, and regional mandates – such as business inspection requirements and
defensible space (AB 38), junior lifeguard reporting, emergency planning requirements, and grant-reporting
requirements.
Comply with City planning policies and the City of Encinitas Municipal Code.
182
Issues
Emergency Preparedness
Several Western states are in the grips of a historic
drought with increased wildfire risk, including a longer
fire season with high burn intensity and dry fuels.
Encinitas Fire Department offers an online video
series to inform the public of the best practices to
ensure their home and property are protected and
defensible. The Emergency Preparedness webpage
explains steps involved in preparing for a disaster,
including creating a plan for mandatory evacuations.
Strike Team Deployments
There is a strain on fire service in the state due to
record-breaking fires that have created an increased
need for mutual aid and strike team deployments.
The Department responded to and assisted over 80
days of fires and seven deployments in 2022.
Wildfires are expected to increase in the state each
year.
Emergency Operations Center
Over the past few years, the pandemic and civil
unrest have highlighted the importance of being
prepared for a local emergency or natural disaster.
The City’s Emergency Operations Center (EOC) was
activated and operational on-site for 99 days in
response to the pandemic. Recent retirements and
staffing changes require training of new staff along
with potential role reassignment. In February 2023,
the City participated in a county-wide EOC drill as
part of that process.
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Budget Summary
Revenues
Intergovernmental revenues reflect the managed services agreement with Solana Beach and Del Mar.
Charges for services include junior lifeguard recreation fees and fire prevention fees.
Use of money/property includes interest income for leases, per GASB 87.
Other revenue primarily includes General Fund cost recovery and CSA-17 funding from the County.
Expenditures / Expenses
Materials and supplies primarily include field supplies, fuel, and uniforms.
Contracts and services primarily include public services contracts for dispatch services, maintenance
contracts, and communications.
Internal cost allocation is paid by the CSA-17 fund for General Fund administrative support.
Capital outlay typically reflects machinery and equipment in the General Fund and other grant funds.
Trends
The following interactive table summarizes four budget years of department revenues and expenditures for all
funds and divisions. Click "View Report" to filter amounts by fund, division, and type.
Fire & Marine Safety - All Funds by Type - excl transfers
FY21 Actual FY22 Actual FY23 Original Budget FY23 Revised Budget FY24 Proposed Budget
Revenues
Intergovernmental $631,533 $603,351 $529,380 $613,454 $650,000
Charges for Services $167,998 $529,206 $453,583 $453,583 $472,200
Use of Money/Property $132,255 $171,932 $140,241 $140,241 $104,300
Other Revenue $1,543,504 $986,327 $424,584 $704,249 $420,017
REVENUES TOTAL $2,475,290 $2,290,817 $1,547,788 $1,911,527 $1,646,517
Expenses
Personnel $16,574,399 $17,493,027 $17,651,310 $18,160,639 $18,900,213
Materials & Supplies $348,516 $471,246 $634,533 $696,332 $727,034
Contracts & Services $1,094,107 $1,029,788 $1,280,067 $1,152,138 $1,223,586
Internal Cost Allocation $8,251 $8,251 $8,582 $8,582 $8,582
Capital Outlay $73,267 $126,741 $0 $39,000 $22,000
Debt/Finance $0 $44,534 $0 $0 $0
EXPENSES TOTAL $18,098,539 $19,173,587 $19,574,492 $20,056,691 $20,881,415
REVENUES LESS EXPENSES -$15,623,249 -$16,882,770 -$18,026,704 -$18,145,164 -$19,234,898
$1,646,517.00
Revenues in 2024
Fire Operati...
Marine Safet...
Loss Prevent...
Jr Lifeguard...
$20,881,415.00
Expenses in 2024
Fire Operati...
Other
Jr Lifeguard...
Fire Adminis...
Loss Prevent...
Marine Safet...
All Funds by Division
Excludes transfers
All Funds by Division
Excludes transfers
184
Staffing
Number of Full-Time Equivalent Positions: 75.0 FTE as of July 1, 2023.
The budget includes personnel adjustments discussed at the Budget Workshops held March 15 and April 19,
2023, which support Council strategic priorities and provide Fiscal Stewardship and Effective City Services:
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
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.
FY 2023-24: 71.0 FTE to 75.0 FTE
1.0 Fire Captain-Administrative
1.0 Marine Safety Lieutenant
2.0 Senior Ocean Lifeguards
185
Strategic Plan and Performance Measures
The following multi-year matrix shows how the department measures progress toward accomplishing the
City’s strategic goals.
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186
Public Works Function
187
188
Did you know?
The City recently received re-accreditation by the
American Public Works Association (APWA) for the
third time.
The City of Encinitas Public Works Department is
one of only 180 agencies in the country (16 in
California) to achieve APWA accreditation.
This nationwide program provides a means of
formally verifying and recognizing public works
agencies for compliance with recommended best
practices set forth in the Public Works Management
Practices Manual. It is a voluntary, self-motivated
approach to objectively evaluate, verify, and
recognize compliance with the recommended
management practices.
Overview
Services
The Public Works Department provides street, public right-of-way, and above ground stormwater system
maintenance and manages the City’s facilities, vehicle fleet, and heavy equipment. The Public Works
Department also provides environmental services including solid waste and recycling and stormwater pollution
prevention programs.
Divisions consist of Administration, Street Maintenance, Solid Waste/Recycling, Stormwater Management,
Fleet Maintenance, and Facility/Site Maintenance.
Contact
Webpage: https://Encinitasca.gov/Government/Departments/Public-Works
Phone number: (760) 633-2850
Address: Public Works / SDWD 160 Calle Magdalena Encinitas, CA 92024
Hours of operation: 7:30 a.m. to 5:30 p.m. Monday through Thursday; 7:30 a.m. to 4:30 p.m. Friday
(Alternating Fridays Closed)
Email: pubworks@encinitasca.gov
Department Head: Sylvester Mabry, Jr., Public Works Director
Public Works
71600:71652
189
Department historical recap
Fiscal Year 2021-22: moved Wastewater Collection and the Cardiff and Encinitas Sewer District Divisions
out of Public Works to Utilities.
Fiscal Year 2019-20: moved Stormwater Management division from Development Services to Public
Works.
2010: Achieved American Public Works accreditation, re-accredited in 2014, 2019, and 2023.
Link to fund structure
101 - GENERAL FUND
214 - SOLID WASTE RECYCLING & HOUSEHOLD HAZARDOUS WASTE
295 - ENCINITAS LLD
297 - ENC RANCH LLD
403 - FACILITIES CAPITAL MAINTENANCE
621 - FLEET MAINTENANCE
622 - VEHICLE REPLACEMENT
623 - MACH EQUIPMENT REPLACEMENT
624 - FIRE APPARATUS REPLACEMENT
Changes in service levels
Pursuant to the development of Leucadia Streetscape and the El Portal Undercrossing, the City is now
responsible for day-to-day maintenance of these areas, including curb stops, signage, weed and litter
abatement, fence maintenance, lighting, and drainage.
Over 9.5 miles of buffered bikeways have been installed, with three to five more planned over the next few
years, requiring an increase in regular maintenance and repair needs.
Local zero waste goals and statewide solid waste and recycling requirements continue to evolve,
demanding oversight and strategic expansion of necessary programming.
Performed in‐house or privatized
Services are provided through a combination of in-house staff, contracted services, and interagency
agreements.
Trash and recycling collection services are managed via an exclusive franchise agreement with EDCO.
Activities required by law
As an owner and operator of a Municipal Separate Storm Sewer System (MS4), the City of Encinitas is
regulated by a National Pollutant Discharge Elimination System (NPDES) Municipal Permit that is issued
and regulated by the San Diego Regional Water Quality Control Board.
The City’s Climate Action Plan has a goal to increase landfill diversion to 85% by 2030 through its Zero
Waste Program. New state laws requiring the City to implement an organics recycling program will help
make significant progress toward meeting the City's Zero Waste CAP goal.
Senate Bill (SB) 1383 outlines specific regulations related to organic waste (green waste, food waste, wood
waste) collection, edible food recovery, and compliance tracking and monitoring. This legislation mandates
far-reaching action by the City of Encinitas, residential and commercial organics generators, haulers, and
facilities to significantly reduce organics landfill disposal. Requirements include:
Mandatory collection and processing of organic waste and recyclables
Program monitoring and enforcement
Recovered organic waste product (e.g. Renewable Natural Gas) procurement
Revisions to / development of ordinances, policies, and other enforceable mechanisms
Edible food recovery programs
Education and outreach
190
Reporting and record keeping, and
Inspection and enforcement (Starting in 2024).
Issues
Infrastructure Maintenance
Infrastructure maintenance is an ongoing and routine core service of the Public Works Department. As climate
impacts are experienced through more extreme weather events (e.g. high intensity, volume, and duration rain
events, extended high wind events), infrastructure and facilities are stressed, resulting in more frequent and
more severe failures and urgent repairs. The competing needs of ongoing and routine maintenance and
urgent repair or replacement present a unique set of challenges for the Public Works Department both in the
near term and when looking at long-term planning including resources (personnel, budget), equipment,
materials, and services.
Street Maintenance
Increasing infrastructure (additional road miles, bikeways, drainage facilities) will require additional resources
(contractual and in-house).
Fleet
Due to supply chain issues, vehicle and equipment prices have significantly increased and windows for
making purchases are much shorter than in the past. Procurement has become a challenge, as staff must
follow purchasing and contracting requirements defined in the Municipal Code. Furthermore, major equipment
and fire apparatuses have a turnaround time of up to 36 months. Separately, staff will be planning for the
potential installation of more charging stations at City Facilities to meet City Fleet needs, as the City's Climate
Action Plan requires all light-duty vehicles to be electric by 2030.
Facilities
The new Arts Center (Pacific View) is expected to come online in FY 2023-24, which will require additional
staffing and resources for building maintenance.
Solid Waste
As solid waste and recycling requirements have evolved through State legislation, staff resource demand has
increased greatly. For Encinitas, these demands have largely been addressed through reliance upon the
franchisee EDCO along with outsourced services administered by the Management Analyst position. With the
emergence of SB 1383 and related requirements, there are significant program elements that cannot be
reasonably or cost-effectively delegated or outsourced (e.g. inspection and enforcement). Public Works is
proposing to add a Program Administrator position in FY 2023-24, who will be assigned the following primary
roles and responsibilities:
SB 1383 program development, implementation, and management
Contract solicitation and administration (for education and as-needed Professional Services)
Grant applications and administration
City liaison with regional working groups (TAC, RSWA)
City liaison with EDCO, and
Solid Waste & Recycling Program budget management and administration, including outreach and
education.
191
Budget Summary
Revenues
Taxes include EDCO franchise fee revenue budgeted in the Solid Waste Fund.
Intergovernmental primarily includes CalRecycle grants and funding from the Regional Solid Waste
Association (RSWA)—a Joint Powers Agency comprised of the cities of Del Mar, Encinitas, Escondido,
National City, Poway, Solana Beach and Vista—for environmental education and program support, along
with revenue from EDCO for recycling and household hazardous waste.
Other revenue includes cost recovery for third-party damage to street lights, poles, pavement, etc.
(typically related to auto collisions), along with reimbursements from NCTD for bus bench maintenance.
Expenditures / Expenses
Personnel expenditures reflect negotiated salary increases and proposed addition of one Facilities
Specialist in the General Fund and one Zero Waste Program Administrator in the Solid Waste Fund.
Materials and supplies primarily includes Fleet, Streets, Facilities and Stormwater repair and maintenance
supplies and field supplies. Fuel is also included in this category.
Contracts and services primarily includes Streets maintenance and tree maintenance contracts, utilities,
and Solid Waste fund contracts for street sweeping and community outreach.
Internal cost allocation includes General Fund charges to the Solid Waste fund for overhead costs.
Capital outlay includes purchases in excess of $5,000 of a capital nature. Vehicles and heavy equipment
are examples of normal expenditures in this category.
Trends
The following interactive table summarizes four budget years of department revenues and expenditures for all
funds and divisions. Click "View Report" to filter amounts by fund, division, and type.
Public Works - All Funds by Type - excludes transfers
FY21 Actual FY22 Actual FY23 Original Budget FY23 Revised Budget FY24 Proposed Budget
Revenues
Taxes $0 $0 $0 $500,000 $600,000
Intergovernmental $378,475 $437,378 $491,370 $497,465 $382,630
Other Revenue $105,811 $16,801 $71,500 $71,500 $35,000
REVENUES TOTAL $484,285 $454,180 $562,870 $1,068,965 $1,017,630
Expenses
Personnel $3,074,923 $2,886,688 $3,411,363 $3,471,492 $3,702,004
Materials & Supplies $521,811 $614,935 $686,381 $722,247 $810,817
Contracts & Services $4,290,088 $4,648,010 $5,496,597 $5,842,766 $6,131,997
Internal Cost Allocation $41,156 $41,156 $42,803 $42,803 $42,803
Capital Outlay
Fixed Assets and Depreciation $906,855 $1,020,014 $376,100 $4,773,392 $2,019,650
CAPITAL OUTLAY TOTAL $906,855 $1,020,014 $376,100 $4,773,392 $2,019,650
EXPENSES TOTAL $8,834,832 $9,210,804 $10,013,244 $14,852,700 $12,707,271
REVENUES LESS EXPENSES -$8,350,547 -$8,756,624 -$9,450,374 -$13,783,735 -$11,689,641
192
Staffing
Number of Full-Time Equivalent Positions: 29.0 FTE, as of July 1, 2023.
Approximately 20% of personnel costs for the Public Works Senior Management Analyst are allocated to
the Wastewater Support Fund in the Utilities Department, related to Cardiff and Encinitas Sanitary Division
budget and contract administration and fee updates.
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:
Environmental Health and Leadership / Engagement and Education - 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, and
Evolving and Preserving Community Character - start-up staffing for Pacific View Facilities maintenance.
FY24: 27.0 to 29.0 FTE
1.0 Program Administrator-Waste to oversee the City's solid waste and recycling programs, implement SB
1383 requirements, and address the City's Climate Action Plan measure to achieve an 85% waste
diversion rate by 2030.
1.0 Facilities Specialist to support facilities maintenance needs that have increased over the years, as well
as the maintenance of the Pacific View Arts Center.
193
Strategic Plan and Performance Measures
The following multi-year matrix shows how the department measures progress toward accomplishing the
City’s strategic goals.
Powered by OpenGov
194
Did you know?
The Utilities Department was created on July 1, 2022 to deliver high-quality utility services (water, wastewater,
and recycled water) professionally, efficiently and in an environmentally responsible manner, to ensure the
health and safety of our community.
Overview
Services
The Utilities Department consists of the San Dieguito Water District, which provides potable (drinking) water
services to the communities of Cardiff, Old Encinitas, Leucadia, and a portion of New Encinitas; and the
Wastewater Collection Division, which provides sewer maintenance and operation services for the Cardiff
Sanitary Division (CSD) and the Encinitas Sanitary Division (ESD).
Contact
Webpage: https://Encinitasca.gov/Government/Departments/Utilties
Phone number: (760) 943-2214
Address: Public Works / SDWD 160 Calle Magdalena Encinitas, CA 92024
Hours of operation: 7:30 a.m. to 5:30 p.m. Monday through Thursday; 7:30 a.m. to 4:30 p.m. Friday
(Alternating Fridays Closed)
Email: utilities@encinitasca.gov
Department Head: Isam Hireish, Director of Utilities and General Manager of San Dieguito Water District
Department historical recap
Fiscal Year 2021-22: moved Wastewater Collection and the Cardiff and Encinitas Sewer District Divisions
out of Public Works to the newly created Utilities Department, which also includes the San Dieguito Water
District. The San Dieguito Water District is a Special Water District that is a subsidiary of the City of
Encinitas.
Utilities
71660:71663 wastewater
91961:91962 non-departmental debt service
195
Link to fund structure
511|513 - CSD OPERATIONS and CAPITAL EXPANSION (operating budget)
512 - CSD CAPITAL REPLACEMENT
521|523 - ESD OPERATIONS and CAPITAL EXPANSION (operating budget)
522 - CSD CAPITAL REPLACEMENT
611 - WASTEWATER SUPPORT (operating budget)
531:535 - San Dieguito Water District funds are managed and reported in a separate budget.
Division codes
660 Wastewater Administration
661 Wastewater Operations
662 Wastewater Capital (capital budget)
663 Wastewater Fleet
961 2011 CSD Note (Non-Departmental Debt Service)
962 2017 SEJPA Bond (Non-Departmental Debt Service)
Changes in service levels
A major citywide sewer condition assessment is planned for FY 2023-24.
Performed in‐house or privatized
Services are provided through a combination of in-house staff, contracted services, and interagency
agreements.
Activities required by law
As the owner and operator of the water and wastewater systems within the City of Encinitas, the
Department is regulated by federal and state regulations for drinking water and wastewater collection
including: the Safe Drinking Water Act, the Clean Water Act, and National Pollution Discharge Elimination
System (NPDES) requirements.
Issues
Infrastructure Maintenance
Infrastructure maintenance is an ongoing and routine core service of the Utilities Department. As climate
impacts are experienced through more extreme weather events (e.g. high intensity, volume, and duration rain
events, extended high wind events), infrastructure and facilities are stressed, resulting in more frequent and
more severe failures and urgent repairs. The competing needs of ongoing and routine maintenance and
urgent repair or replacement present a unique set of challenges for the Utilities Department both in the near
term and when looking at long term planning including resources (personnel, budget), equipment, materials,
and services.
Wastewater Collection Infrastructure and Maintenance
The last time CSD and ESD customers saw a rate increase was in FY 2011-12. Increasing costs for
maintenance and infrastructure construction and rehabilitation indicate a rate increase is needed. A sewer rate
study will be initiated to determine these costs and potential rate increases in FY 2023-24.
196
Budget Summary
Revenues
Revenues from CSD and ESD vary year to year based on water consumption and are collected as sewer
charges, which are billed annually with property taxes by the County Treasurer. There is a one year lag
between usage assessment and billing (e.g., FY 2023-24 billing is based on FY 2022-23 usage).
Expenditures / Expenses
Expenditures include operating costs such as personnel, contract services, and materials, as well as capital
improvement costs.
Trends
Increase in FY 2023-24 expenditures reflect negotiated salary increases and the need for as-needed
consulting services to assist with the following:
• Technical engineering and feasibility studies
• Review of private development projects for compliance with City’s design guidelines and regulations
• General civil engineering capital improvements
• Preparation of “Bid-Ready” construction contract documents
• Engineering cost estimates
• Repair and rehabilitation related assessments, upgrades, and improvements
• Sewer Hydraulic modeling
• Surveying services
• Easement assessments and legal description development
• Property acquisition/real estate services
• Geotechnical services
• Regulatory compliance and permitting support
• CEQA documents and compliance
• Construction engineering services
197
The Utilities Department manages proprietary funds that function independently. The Cardiff and Encinitas
Sanitary Divisions are enterprise funds, and Wastewater Support is an internal service fund. When grouped at
the fund level, expenses in the following three wastewater funds total $8,617,366.
Cardiff Sanitary Div - excl transfers & capital replacement
FY21 Actual FY22 Actual FY23 Original Budget FY23 Revised Budget FY24 Proposed Budget
Revenues $5,320,383 $4,378,228 $5,525,375 $5,525,375 $4,801,919
Expenses $2,981,293 $4,736,529 $4,259,708 $4,557,062 $5,160,592
REVENUES LESS EXPENSES $2,339,090 -$358,301 $1,265,667 $968,313 -$358,673
Encinitas Sanitary - excl transfers & capital replacement
FY21 Actual FY22 Actual FY23 Original Budget FY23 Revised Budget FY24 Proposed Budget
Revenues $2,796,587 $2,174,655 $2,693,353 $2,693,353 $2,594,983
Expenses $2,657,296 $2,686,960 $1,796,574 $1,962,782 $2,288,553
REVENUES LESS EXPENSES $139,290 -$512,306 $896,779 $730,571 $306,430
Wastewater Support - excl transfers & capital replacement
FY21 Actual FY22 Actual FY23 Original Budget FY23 Revised Budget FY24 Proposed Budget
Revenues $979,838 $854,400 $1,208,999 $1,543,589 $1,902,449
Expenses $850,286 $704,951 $1,109,900 $1,096,711 $1,168,221
REVENUES LESS EXPENSES $129,551 $149,449 $99,099 $446,878 $734,228
CSD and ESD debt service is assigned to the Non-Departmental Debt Service department, not Utilities, and
tracked in the related funds. This results in some reporting variances, depending on how totals are grouped.
Expenses total $8.6 million when grouped by City funds managed by the Utilities Department.
Expenses total $7.9 million when grouped by divisions in the Utilities Department—Wastewater
Administration, Operations, and Fleet.
The $691,965 variance is isolated in the Debt/Finance category, as shown in the table below. The FY
2023-24 Debt/Finance budget includes $18,865 for the 2011 CSD Note and $673,100 for the 2017 SEJPA
Bond.
CSD ESD EWW Utilities and Non-Dept Debt - excludes transfers
FY21 Actual FY22 Actual FY23 Original Budget FY23 Revised Budget FY24 Proposed Budget
Revenues
Charges for Services $7,807,231 $7,141,017 $7,930,872 $7,930,872 $7,109,046
Use of Money/Property $48,585 -$660,675 $212,856 $212,856 $212,856
Other Revenue $1,240,992 $926,940 $1,283,999 $1,618,589 $1,977,449
REVENUES TOTAL $9,096,807 $7,407,282 $9,427,727 $9,762,317 $9,299,351
Expenses
Personnel $750,895 $548,878 $988,441 $955,822 $1,017,341
Materials & Supplies $57,509 $56,628 $70,370 $89,370 $78,148
Contracts & Services $4,333,231 $4,512,804 $5,075,473 $5,539,465 $6,472,703
Internal Cost Allocation $343,471 $343,471 $357,209 $357,209 $357,209
Capital Outlay $542,804 $2,209,272 $0 $0 $0
Debt/Finance $460,967 $457,388 $674,689 $674,689 $691,965
EXPENSES TOTAL $6,488,876 $8,128,440 $7,166,182 $7,616,555 $8,617,366
REVENUES LESS EXPENSES $2,607,932 -$721,158 $2,261,545 $2,145,762 $681,985
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Staffing
Number of Full-Time Equivalent Positions: 9 FTE (City) as of July 1, 2023.
Count and chart represents Wastewater Operations only. Does not include San Dieguito Water District
staff.
Approximately 20% of personnel costs for the Public Works Senior Management Analyst are allocated to
the Wastewater Support Fund to assist with Cardiff and Encinitas Sanitary Division administration.
Following the creation of the department, a Senior Engineer and Principal Engineer were hired in FY 2022-
23. These positions support the need for ongoing infrastructure improvement, including a plan for a major
citywide sewer condition assessment planned for FY 2023-24.
Strategic Plan and Performance Measures
The following multi-year matrix shows how the department measures progress toward accomplishing the
City’s strategic goals.
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200
Parks and Recreation Function
201
202
Did you know?
The City of Encinitas Parks, Recreation, and Cultural
Arts Department partnered with the mobile software
company OuterSpatial to launch a unique Encinitas
site available online and on your smart phone. The
OuterSpatial mobile application allows residents and
visitors the opportunity to explore dozens of trails and
routes using real-time GPS, along with parks, events,
program news, and social connections. If you have
not checked it out yet, download now and start
navigating.
Overview
Services
The Parks, Recreation and Cultural Arts Department is responsible for a wide range of services for the City
including recreation and arts programs, maintenance of recreational areas, public art and streetscapes, animal
services, commission support, and oversight of the Encinitas Ranch Golf Authority.
Contact
Webpage: https://encinitasca.gov/Government/Departments/Parks-Recreation-Cultural-Arts
Email: encinitasparksandrec@encinitasca.gov
Department Head: Roy Sapa'u, Interim Director of Parks, Recreation and Cultural Arts
City Hall
Phone Number: City Hall 760-633-2740
Address: 505 S. Vulcan Avenue Encinitas, CA 92024
Hours of Operation: 7:30 a.m. to 5:30 p.m., Monday through Thursday; 7:30 a.m. to 4:30 p.m., Fri
(Alternating Fridays Closed)
Community and Senior Center
Phone Number: 760-943-2250
Address:1140 Oakcrest Park Drive, Encinitas, CA 92024
Hours of Operation: 8:00 a.m. to 9:00 p.m., Monday through Saturday; 12:00 p.m. to 5:00 p.m., Sunday
Parks, Beaches & Trails
Park hours are 5 a.m. to 10 p.m. unless stated otherwise.
Beach parking and amenities hours are 5 a.m. to 10 p.m.
Parks, Recreation & Cultural Arts
80800:80881
203
Beach is closed 2 a.m. to 4 a.m.
Trail maps are available on the City’s website
Department historical recap
The existing department was renamed Parks, Recreation & Cultural Arts with the addition of Cultural Arts
Division (80881) in FY 2016-17, which was formerly in the City Manager ’s Office (20311).
Link to fund structure
101 - GENERAL FUND: department operating budget
221 - SENIOR NUTRITION
229 - RESTRICTED DONATIONS & CONTRIB
291 - VILLANITAS ROAD MID
292 - CERRO STREET MID
293 - VILLAGE PARK MID
294 - WIRO PARK MID
295 - ENCINITAS LLD
297 - ENCINITAS RANCH LLD
Changes in service levels
2023 - The surge of e-bike use and transportation safety concerns in the community led the department to
establish a partnership between the City of Encinitas and San Diego County Bicycle Coalition for cycling bike
and e-bike safety and skills classes along with an e-bike road rules pocket brochure. Since establishing these
programs, Encinitas and San Dieguito School Districts have reached out to the City to partner on similar
school safety programs to build a strong foundation of bike safety for all riders of all ages.
2023 - The Recreation Division developed a new volunteer program utilizing Volgistics software and a
dedicated city webpage to recruit and retain volunteers for a wide range of programs to include support for
special events and lunch service for seniors. The program is anticipated to grow exponentially in the upcoming
year to encompass more areas such as environmental initiatives, art programs, and more.
2022 - Trail 95 opened to the public on August 23, providing a link to nearby trails and a connection to the
County of San Diego’s trail system.
2020 - The Encinitas Habitat Stewardship Program (EHSP) was created by the City to help upkeep city-owned
properties that contain sensitive habitat. The first site at Cottonwood Creek has resulted in the removal of over
40 cubic yards of invasive plants and trash from Cottonwood Creek Park. More than 1,500 native plants of 31
different species have been grown and installed on approximately 3 acres. This work was accomplished by
San Diego Botanic Garden (SDBG) staff and community volunteers, including the Cottonwood Creek
Conservancy and SDBG volunteers, with a combined total of 950 volunteer hours. Volunteers learned about
invasive plant and weed removal, basic erosion and water flow concerns, and fire prevention, among other
topics. The program has expanded to include weed mitigation and native planting at the Moonlight Beach
Parcel located at the corner of 3rd Street and B Street as well as additional maintenance at Cottonwood
Creek.
In-House or Privatized
In-house staff oversee Cultural Arts and Recreation programs provided by independent contractors.
In-house staff oversee park, beach, and trail maintenance services provided by contractors.
In-house staff oversee contracts for the Senior Nutrition program.
Contracts with the San Diego Humane Society to provide animal services.
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In-house staff oversees the license agreement for operation of the Moonlight State Beach concession.
In-house staff oversees the Encinitas Ranch Golf Authority contract.
In-house staff oversee cellular communication license agreements.
In-house staff oversee agreements with community partners.
The California Department of Parks and Recreation contracts with the City of Encinitas to operate
Moonlight State Beach and Leucadia State Beach. The State operates Cardiff State Beach.
Activities required by law
In-house staff provides administrative support to the Youth, Senior Citizen, Cultural Arts, and Parks and
Recreation Commissions established in the Encinitas Municipal Code.
In-house staff provides application or proposal review, and issuance of special operations permits
established in the Encinitas Municipal Code.
Animal services established in the Encinitas Municipal Code.
Issues
Department programs pivoted back to in person with
the easing of the COVID-19 restrictions, however
senior lunch service continued to be served in a
manner that aligned with County standards. In March
2023, with time and perseverance, the senior meal
service transitioned from containers to plated service,
significantly reducing the contribution to landfill
waste.
It is anticipated costs of materials and goods will
increase due to inflationary pressure and ongoing
increases in utilities. The city has moved irrigation
controllers to 4G smart remote controllers as a way
to effectively manage water consumption, and water
districts are continuing to develop reclaimed water
infrastructure. Alternate sources of revenue and
partnerships will continue to be important as a way to
offset increased expenses.
2023 Spring and Summer Camp registration
increased by 28% on the first day of registration
compared to 2022, demonstrating the community’s
desire to be outdoors, socially engage, and learn
new skills. The Parks, Recreation and Cultural Arts
Department delivered a diverse recreational menu of
opportunities for all ages to explore, learn, and grow.
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Budget Summary
Revenues
The Department’s primary sources of revenue are generated from recreation and art programs, facility rentals,
and leases.
Expenditures / Expenses
Department expenditures consist of personnel, maintenance and supplies of recreational areas, and payments
for contracted services. Recreation instructors are compensated an average of 60% to 75% of the program’s
revenue, based on actual enrollment.
Trends
The following interactive table summarizes four budget years of department revenues and expenditures for all
funds and divisions. Click "View Report" to filter amounts by fund, division, and type.
PRCA - All Funds by Type - excludes transfers
FY21 Actual FY22 Actual FY23 Original Budget FY23 Revised Budget FY24 Proposed Budget
Revenues
License Fees Permits $27,480 $41,155 $30,000 $30,000 $40,000
Intergovernmental $113,603 $55,525 $40,000 $40,000 $25,000
Charges for Services $458,019 $1,061,254 $1,405,701 $1,460,701 $1,403,100
Use of Money/Property $324,218 $441,647 $565,254 $565,254 $538,300
Other Revenue $10,972 $56,116 $24,675 $24,675 $48,700
REVENUES TOTAL $934,293 $1,655,698 $2,065,630 $2,120,630 $2,055,100
Expenses
Personnel $2,478,094 $2,721,982 $3,217,729 $3,283,172 $3,708,820
Materials & Supplies $228,745 $297,926 $352,075 $537,575 $704,470
Contracts & Services $4,515,692 $5,223,743 $6,767,037 $6,746,537 $7,111,062
Internal Cost Allocation $26,153 $26,153 $27,202 $27,202 $27,487
Capital Outlay $0 $12,526 $0 $0 $0
EXPENSES TOTAL $7,248,684 $8,282,329 $10,364,043 $10,594,486 $11,551,839
REVENUES LESS EXPENSES -$6,314,391 -$6,626,632 -$8,298,413 -$8,473,856 -$9,496,739
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Staffing
Number of Full‐Time Equivalent Positions: 22.75 FTE as of July 1, 2023.
The budget includes personnel adjustments discussed at the Budget Workshops held March 15 and April 19,
2023, which support Council strategic priorities and provide:
Evolving and Preserving Community Character - start-up staffing for Pacific View arts program; and
Mobility and Alternate Modes / Engagement and Education - new mobility manager.
FY 2023-24: 21.5 FTE to 22.75 FTE
0.25 increase 0.75 Arts Assistant to 1.0 Program Coordinator-Arts
1.0 Mobility Manager
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Strategic Plan and Performance Measures
The following multi-year matrix shows how the department measures progress toward accomplishing the
City’s strategic goals.
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6. Statistical / Supplemental
209
210
Demographics
Education Level
95.2 percent of persons age 25 years and older are high school graduates or higher.
63.6 percent of person age 25 years and older have bachelor degrees.
Source: https://www.census.gov/quickfacts/fact/table/encinitascitycalifornia/HSD310221
The population (as of January 1)
has remained relatively stable
over the last ten years. A dip
occurred in 2009 during the Great
Recession. Source: State
Department of Finance Population
Estimates (E-1)
The median age has increased
slightly over the last ten years, but
remains in the early forties.
Source: Census Reporter
https://censusreporter.org/profiles/1
encinitas-ca/
Average Household Size has
remained stable over the last
twenty years.
Source: United States Census
Bureau
https://www.census.gov/quickfacts/
61,085
Demographics in 2023
0
20K
40K
60K
80K
2001 2012 2023
42.7
Demographics in 2023
0
10
20
30
40
50
2004 2014 2023
2.6
Demographics in 2023
0
1
2
3
2004 2014 2023
Demographics and Economics
City Population Median Age Household Size
211
Economics
The rate rose in 2009 during the Great Recession
and again during the 2020 COVID pandemic.
Source: Employment Development Department
The median household income in Encinitas has
grown steadily over the last 20 years. Source: 2020
Census.gov Quick Facts via Datacommons.org
3.3
Demographics in 2023
0
2
4
6
8
10
2002 2007 2013 2018 2023
120,488
Demographics in 2021
0
20K
40K
60K
80K
100K
120K
140K
2000 2015 2018 2021
Assessed Value of Taxable Property
For Tax Year 2023-24, Encinitas taxable property assessed values are projected to total $21.9 billion, an
increase of $1.3 billion or 6.1 percent over 2022-23. Values increased 7.14 percent. Source: HdL Coren &
Cone Property Tax Newsletter, Sept 2023
Unemployment Rate
Shown as a percent
Median Household Income
Shown in dollars
212
Principal Taxpayers
Source: HdL Coren & Cone Property Tax Newsletter, Sept 2023
Principal Employers
213
Sales Tax by Major Industry Groups
13 Year History - Adjusted for Economic Data - reflects period when sale occurred. Source: HdL Calendar
Year 2022
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214
Five Great Communities Thriving as One Great City!
About Encinitas
Located along six miles of Pacific coastline in northern San Diego County, the city of Encinitas offers a unique
blend of old-world charm and sophistication, and new-world culture. Incorporated in 1986, the city brought
together the communities of New Encinitas, Old Encinitas, Cardiff-by-the-Sea, Olivenhain and Leucadia to
create a single city rich in history and steeped in tradition.
With a population of 61,085 people, the City of Encinitas has something for everyone. With its pristine
beaches and rolling hills, famous Botanic Garden and vibrant downtown business district, the City of Encinitas
attracts visitors from all over the world.
The century-old Downtown 101 coastal shopping
district features historic architecture, quaint shops,
sidewalk cafes, specialty retail stores and upscale
restaurants. Encinitas is home to some of the most
beautiful beaches in California and is known for its
excellent surfing conditions. Each year, surfers from
all over gather in Encinitas to compete in local surfing
tournaments. The San Elijo Lagoon Reserve boasts
the largest coastal wetland in San Diego County and
is home to nearly 300 different bird species
throughout the year.
San Diego Botanical Gardens, complete with an
Amazon Rainforest, showcases the largest display of
bamboo in the world, while the gardens of the Self
Realization Center offer spectacular views of the
Pacific Ocean in a serene garden-like setting.
Golf enthusiasts can enjoy a round of golf at the
Encinitas Ranch Golf Course, a championship 18
hole, par 72 course with panoramic ocean views.
This public facility has five tees and facilitates golfers
at all skill-levels.
The warm California sunshine provides for year-
round enjoyment of our beautiful parks, beaches and
trails and makes Encinitas a spectacular place to live,
work, visit and raise a family.
Community Profile
215
Geography
The City encompasses approximately 21.4 square
miles and is located 25 miles north of the City of San
Diego— in the northern coastal area of San Diego
County overlooking the Pacific Ocean. Topography of
the surrounding area varies from broad coastal plains
to fertile inland valleys backed up by mountain
ranges to the east. The climate is equable in the
coastal and valley regions. The community has long,
dry summers and mild temperatures, with mean
temperatures of 70 degrees and an average annual
rainfall of 10.36 inches.
Form of Government
The City of Encinitas is a general law city and is
governed by a City Council consisting of a Mayor and
four Council members under the Council-Manager
form of government.
The Mayor is elected at-large for a two-year term of
office. The City of Encinitas has transitioned to a
system where City Council members are elected by
district instead of serving "at large" with the sequence
of elections for district elections in Council Districts 3
and 4 in 2026, and district elections in Council
Districts 1 and 2 in 2024. In the general municipal
election held on November 8, 2022, the Mayor was
elected for a full two-year term of office and Council
Members were elected by district for a full four-year
term of office for Districts 3 and 4.
The City Council acts as the Board of Directors for
the San Dieguito Water District, the Encinitas
Housing Authority, and the Encinitas Public Financing
Authority.
The City Council appoints the City Manager and City
Attorney. All other staff positions are appointed by the
City Manager or their designee.
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216
7. Reference
217
218
Definitions
ACFR – Annual Comprehensive Financial Report
ACOE – Army Corps of Engineers
ALS – Advanced Life Support
ARPA – American Rescue Plan Act
CalPERS – California Public Employees Retirement System
Caltrans – California State Department of Transportation
CDBG – Community Development Block Grant
CEQA – California Environmental Quality Act
CFD #1 – Community Facilities District #1
CIP – Capital Improvement Plan
CPI – Consumer Price Index
CSA-17 – County Service Area composed of Del Mar, Del Mar Heights, Solana Beach, Encinitas, Rancho
Santa Fe and portions of Elfin Forest
CSD – Cardiff Sanitary Division
COVID (COVID-19) – is an infectious disease caused by the SARS-CoV-2 virus. As of February 28, 2023, the
Governor of California terminated the state’s COVID-19 State of Emergency and phased out the executive
actions put in place since March 2020 as part of the pandemic response.
EHA – Encinitas Housing Authority
EMS – Emergency Medical Service
ESD – Encinitas Sanitary Division
FEMA – Federal Emergency Management Administration
FTE – Full-Time Equivalent
Glossary of Acronyms
219
FY – Fiscal Year
FYE – Fiscal Year Ending
GAAP – Generally Accepted Accounting Principles
GASB – Governmental Accounting Standards Board
GFOA – Government Finance Officers Association
HAP – Housing Assistance Payment
HCV – Housing Choice Voucher
HUD – Housing and Urban Development
HUTA – Highway Users Tax Account
JPA – Joint Powers Authority
LLD – Landscape and Lighting District
MID – Municipal Improvement District
NPDES – National Pollutant Discharge Elimination System
OPEB – Other Post Employee Benefits
Q – Quarter
RMRA – Road Maintenance & Rehabilitation Account
RTCIP – Regional Transportation Congestion Improvement Program
SANDAG – San Diego Association of Governments
SCOUP – Sand Compatibility Opportunistic Use Program
SDWD – San Dieguito Water District
SEJPA – San Elijo Joint Powers Authority
SLEF – Supplemental Law Enforcement Fund
TDA – Transportation Development Act
TOT – Transient Occupancy Tax
VLF – Vehicle License Fee
220
Definitions
Accounting Standards – See Governmental Accounting Standards Board (GASB)
Accrual – The accounting practice of recording revenue or an expense in the period in which it is incurred, as
opposed to when funds are actually received or paid.
Acquisition – The process of gaining assets.
Army Corps of Engineers (ACOE or USACE) – Federal agency that provides public engineering services
and dredges America’s waterways.
Allocate – To divide a lump-sum appropriation which is designated for expenditure by specific organization
units and/or for specific purposes, activities, or objects.
Appropriation – An authorization made by City Council which permits the City to incur obligations and to
make expenditures of resources.
Assessed Value – A dollar valuation set upon real estate or other property by the County Assessor as a basis
for levying property taxes.
Asset – Anything having commercial or exchange value that is owned by a business, institution or individual.
Asset Forfeiture Fund – To account for funds returned from drug enforcement agencies. These funds are the
result of enforcement against illegal activities and must be used in the acquisition of law enforcement supplies
or equipment.
Audit – Conducted by an independent Certified Public Accounting (CPA) firm, the primary objective of an
audit is to determine if the City’s Financial Statements present the City’s financial position fairly and if the
results of operations are in conformity with generally accepted accounting principles.
Balanced Budget – A budget in which planned expenditures do not exceed projected funds available.
Balance Sheet – A financial statement reporting the organization’s assets, liabilities and equity activities.
Base Salary – This is the fixed rate of compensation that an employee receives from an employer for a
specified job. Base salary does not include employee benefits, bonuses or any other form of special
compensation that may be part of an employee’s pensionable wages.
Benefit Assessment – Charges levied on parcels to pay for public improvements or services provided within
a pre-determined district or area according to the benefit the parcel receives from the improvement or
services.
Glossary of Terms
221
Bond – A written promise to pay a specified sum of money (called the principal) at a specific date in the
future, together with periodic interest at a specific rate. In the Operating Budget, these payments are identified
as debt service. Bonds are used to obtain long-term financing for capital improvements.
Budget – A financial plan for a specified period of time that matches planned revenues and expenditures to
municipal services.
California Public Employees’ Retirement System (CalPERS) – This is a pension system established by the
Public Employees Retirement Law 11 in 193212 for state employees. It was expanded in 1939 to include
classified (non-teaching) school employees and employees in California public agencies that contract with
CalPERS for retirement and/or health coverage (including local agencies).
California State Department of Transportation (CalTrans) – State Department responsible for the
construction and maintenance of the state freeway and highway system. CalTrans is also involved in state
level planning and funding for public transit and bicycle transportation facilities.
Capacity – The maximum that can be contained in a system whether it be a tank or a pipe, etc.
Capital Budget – The annual adoption by the City Council of project appropriations. Project appropriations
are for the amount necessary to carry out a capital project’s expenditure plan, including multi-year contracts
for which a total appropriation covering several years’ planned expenditures may be required.
Capital Improvement Program – The annual updated plan or schedule of project expenditures for public
facilities and infrastructure (buildings, roads, etc.) with estimated project costs, sources of funding, and timing
of work over a six- or multi-year period. For financial planning and general management, the capital program
is a plan of work and expenditures, and is the basis for annual appropriations and bond issues.
Capital Outlay – Expenditures which result in the acquisition of or addition to fixed assets. The City policy
defines a fixed asset as a purchase which will normally have a useful life greater than two years with a cost
threshold of $5,000.
Capital Project – Any project, or phase of a project, that is to be a permanent physical improvement to a city
roadway, park or beach facility, building, sewer or water line, or other like physical facility where the total cost
of the project will be greater than $100,000. Equipment, as a rule, will not be considered as a capital project.
California Environmental Quality Act (CEQA) – informs governmental decision makers and the public about
the potential significant environmental effects of proposed activities; identifies ways that environmental
damage can be avoided or significantly reduced; requires changes in projects through the use of alternatives
or mitigation measures when feasible; and discloses to the public the reasons why a project was approved if
significant environmental effects are involved.
Circulation Element – General Plan chapter dealing with automobile, bike and alternate transit transportation
systems.
Component Unit – The San Dieguito Water District (SDWD), the Encinitas Housing Authority (EHA), and the
Encinitas Public Finance Authority (EPFA) are component units of the City because members of the City
Council also act as the governing body, they are financially interdependent, and they are managed, at least in
part by employees of the City who provide various support functions including financial reporting and
investment decisions.
222
Consumer Price Index (CPI) – A statistical description of price levels provided by the US Department of
Labor. The change in this index from year to year is used to measure the cost of living and economic inflation.
Contingency – An appropriation of funds to cover unforeseen events that occur during the fiscal year, such as
flood emergencies, Federal mandates, shortfalls in revenue, and similar eventualities.
Continuing Appropriation – Funds committed for a previous fiscal year expenditure which were not spent in
the year of appropriation but are intended to be used in the current year.
Contractual Services – Services rendered to City activities by private firms, individuals or other governmental
agencies. Examples of these services include engineering, law enforcement, and city attorney services.
Cardiff Sanitary Division (CSD) – This is a fund of the City that accounts for wastewater collection and
treatment services within the district boundaries.
Debt – All long-term credit obligations of the City and its agencies, whether backed by the City’s full faith and
credit or by pledged revenues, and all interest-bearing short-term credit obligations.
Department – A major organizational unit of the City which has been assigned overall management
responsibility for an operation or a group of related operations within a functional area.
Development Impact Fees – Fees placed on the development of land or conditions required for the approval
of a development project such as the donation (“dedication” or “exaction”) of certain lands (or money) to
specific public uses. The fees are typically justified as an offset to the future impact that development will have
on existing infrastructure.
Distribution System – The piping system and appurtenances necessary to deliver adequate quantities of
water at sufficient pressures at all times under continually changing conditions while at the same time
protecting water quality.
Encumbrance – The legal commitment of appropriated funds to purchase an item or service. To encumber
funds means to set aside or commit funds for a future expenditure.
Enterprise Fund – Fund that provides goods or services to the public for a fee that makes the entity self-
supporting. An example is a government-owned utility.
Excise Tax – tax imposed on certain goods, services, and activities.
Expenditure – The outflow of funds paid for goods or services obtained.
Encinitas Sanitary Division (ESD) – This is a fund of the City that accounts for wastewater collection and
treatment services within the district boundaries.
Fees for Services – Charges paid to the City by users of a service to help support the costs of providing that
service.
Fiduciary Fund – Used to report assets held in a trustee or agency capacity for others.
Financial Plan – The document created by the staff and approved by the City Council which establishes the
broad policy guidance on the projection of revenues and the allocation toward various types of expenditures.
223
Financial Report – A comprehensive annual document providing a snapshot of the City’s financial position on
the final day of the fiscal year. A formal audit performed by an independent CPA firm supports the report’s
financial information.
Fines, Forfeitures and Penalties – Revenues received and/or bail monies forfeited upon conviction of a
misdemeanor or municipal infraction.
Fiscal Year (FY) – The beginning and ending period for recording financial transactions. The City has
specified July 1 to June 30 as its fiscal year. Fiscal Year 2024 (FY24) is typically displayed as FY 2023-24
because it crosses calendar years: July 1, 2023 to June 30, 2024.
Fixed Assets – Assets of long-term nature such as land, buildings, machinery, furniture, and other equipment.
The City has defined such assets as those with an expected life in excess of two years and an acquisition cost
in excess of $ 5,000.
Franchise Fee – A franchise fee is charged for the privilege of using public right-of-way and property within
the City for public or private purposes. The City currently assesses franchise fees on cable television, utilities,
and trash collection contractors.
Full-Time Equivalent (FTE) – The decimal equivalent of a part-time position converted to a full-time base
(i.e., one person working half time would equate to 0.5 FTE).
Fund – An accounting entity that records all financial transactions for specific activities or government
functions. The generic fund types used by the City are: General, Special Revenue, Capital Project, Enterprise,
and Internal Service Funds.
Fund Balance – The excess of current assets over current liabilities, and represents the cumulative effect of
revenues and other financing sources over expenditures and other financing uses.
Gann Initiative – See Proposition 4.
Governmental Accounting Standards Board (GASB) – A nonprofit organization that develops accounting
standards for various state and local governments (often referred to by the acronym “GASB” and pronounced
“gaz-be”). This board establishes generally accepted accounting principles (sometimes referred to by the
acronym “GAAP”) for state and local agencies.
Governmental Fund– Funds used to account for tax-supported activities.
Gasoline Tax – Also called Highway Users Tax and Motor Vehicle Fuel License Tax. This is a per gallon tax
on fuel used by vehicles that drive on public streets. Use of tax is limited to research, planning, construction,
improvement, maintenance and operation of public streets and highways or public mass transit guideways.
General Fund – The primary operating fund of the City, all revenues that are not allocated by law or
contractual agreement to a specific fund are accounted for in the General Fund. With the exception of
subvention or grant revenues restricted for specific uses, General Fund resources can be utilized for any
legitimate governmental purpose.
Goal – A statement of broad direction, purpose, or intent.
Grant – Contributions of cash or other assets from another governmental agency to be used or expended for
a specified purpose, activity, or facility.
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Highway Users Tax – See gasoline tax.
Housing Element – Chapter of the General Plan dealing with housing issues and related goals.
Impact Fees – Fees required of a developer/builder for purposes of defraying the actual estimated costs on
construction planned facilities such as parks, school, flood, fire, traffic mitigation, etc.
Infrastructure – The City’s basic system of its physical plant, i.e., streets, water, sewer, public buildings,
parks, and beaches.
Internal Service Fund – A fund which provides services to other City divisions and bills the various other
funds for services rendered. The City uses this type of fund for distributing vehicle replacement and
maintenance, facility maintenance, risk management, and other general overhead.
Investment Earnings – Earnings received as interest from the investment of funds not immediately required
to meet cash disbursement obligations.
Joint Powers Authority (JPA) – A joint venture comprised of two or more governmental entities sharing the
cost of providing a public service.
Liability – A claim on the assets of an entity.
Major Fund – The City reports the General Fund, the Capital Improvements Capital Projects Fund, and the
Infrastructure Improvements Special Revenue Fund as major funds.
Material and Supplies – A general category used for clarifying expenditures for various materials and
supplies which are normally used within a fiscal year.
Modified-Accrual – Governmental funds are reported by using an accounting method called modified accrual
accounting, which measures cash and all other financial assets that can be readily converted to cash. Under
the modified accrual basis of accounting, revenues are recognized in the accounting period in which they
become both measurable and available to finance expenditures of the current period.
Motor Vehicle Fuel License Tax – See gasoline tax.
Municipal – In its broadest sense, an adjective which denotes the state and all subordinate units of
government. In a more restricted sense, an adjective which denotes a city or village as opposed to other local
governments.
Municipal Improvement District – A designated area receiving services for common grounds benefiting
property owners, i.e. median landscaping.
MUNIS –Financial software used by the City. Also referred to as Tyler Enterprise ERP.
Non-Major Fund – Individual governmental funds such as Special Revenue and Debt Service Funds that are
reported as one group.
Other Post-Employment Benefits (OPEB) – refers to retirement benefits, other than pension benefits, which
consist primarily of retiree health care benefits but may also include other benefits such as life insurance and
long-term care that employers have promised to employees.
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Personnel Services – Costs associated with providing the staff necessary to provide the desired levels of
service. Included are both salary and benefit costs.
Phase – A project carried out in planned incremental stages, usually with the highest priority items being
addressed first in Phase 1.
Policy – A direction that must be followed to advance toward a goal. The direction can be a course of action
or a guiding principle.
Potable Water – Water that does not contain objectionable pollution, contamination, minerals, or ineffective
agents and is considered satisfactory for drinking.
Program – A grouping of activities organized to accomplish basic goals and objectives.
Program Budget – A budget that focuses upon the goals and objectives of an agency or jurisdiction rather
than upon its organizational budget units or object classes of expenditure.
Proprietary Fund – When the City charges customers for the services it provides, whether to outside
customers or to other units of the City, these services are reported in proprietary funds. There are two types of
proprietary funds - enterprise funds and internal service funds.
Property Tax – An ad valorem tax imposed on real property (land and permanently attached improvements)
and tangible personal property (movable property).
Proposition 4 – Also called the Gann Initiative, this initiative, now Article XIIIB of the state constitution, was
drafted to be a companion measure to Proposition 13, Article XIIIA of the constitution. Article XIIIB limits
growth in government spending to changes in population and inflation.
Proposition 13 – Article XIIIA of the California Constitution, commonly known as Proposition 13, which limits
the maximum annual increase of any ad valorem tax on real property to 1% of the full cash value of such
property.
Real Property Transfer Tax – Also called Documentary Transfer Tax, this tax is imposed on the transfer of
ownership in real estate at a rate of $0.55 per $500.00 of property value.
Reclaimed Water – Non-potable water used primarily for landscaping and floriculture irrigation.
Reclamation – The process of recovering usable, but non-potable water from the tertiary treatment of
wastewater.
Reimbursement for State Mandated Costs – Article XIIIB, Section 6 of the California Constitution which
requires the state to reimburse local agencies for the cost of state-imposed programs. Process is commonly
called “SB 90” after its original 1972 legislation.
Rents – Revenues received through the rental of public properties to private parties such as convention space
and library facilities.
Reserve – The portion of any fund’s balance that is restricted for a specific purpose and is, therefore, not
available for general appropriation.
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Revenue – Funds that the government receives as income. It includes such items as tax payments, fees from
specific services, receipts from other governments, fines, forfeitures, grants, shared revenues, and interest
income.
Revenue Bonds – Bonds issued to acquire, construct or expand public projects for which fees or admissions
are charged. Bonds are repaid solely from the income generated by use of that project.
Risk Management – An organized attempt to protect an organization’s assets against accidental loss in the
most cost-effective manner.
Sales Tax – The sales tax is imposed on retailers for the privilege of selling tangible personal property in
California. Tax base is the total retail price.
San Diego Association Of Governments (SANDAG) – A public agency formed by local governments to
assure overall area-wide planning and coordination for the San Diego region.
San Dieguito Water District (SDWD) – This is a fund of the City that accounts for wastewater collection and
treatment services within the district boundaries.
San Elijo Joint Powers Authority (SEJPA) – The Authority is a joint exercise of powers authority between
the City of Encinitas, as successor to the Cardiff Sanitation District and the City of Solana Beach, as
successor to the Solana Beach Sanitation District.
Service Charges – Charges imposed to support services to individuals or to cover the cost of providing such
services. The fees charged are limited to the cost of providing the service or regulation required (plus
overhead).
Special Assessment – A compulsory levy made against certain properties to defray part or all of the cost of a
specific improvement or service deemed to primarily benefit those parties. (Also known as benefit fees.)
Special Revenue Funds – Funds used to account for the proceeds from specific revenue sources (other than
trusts or major capital projects) that are legally restricted to expenditures for specific purposes.
Subventions – Subsidy or financial support received from county, state or federal government. The state and
county currently levy certain taxes that are “subvened” to cities, including motor vehicle license fees, state
mandated costs and motor vehicle fuel tax.
Transient Occupancy Tax – Tax levied by cities on persons staying 30 days or less in a room(s) in a hotel,
inn, motel, tourist home, non-membership campground or other lodging facility. Also called Transient Lodging
Tax.
TransNet – A half-cent sales tax for local transportation projects that was first approved by voters in 1988 and
extended in 2004 for another 40 years.
Unassigned Fund Balance – The portion of the fund balance that does not fall into the categories of non-
spendable, restricted, committed or assigned.
Unsecured Property – As the property tax is guaranteed by placing a lien on the real property, unsecured
property is that real property in which the value of the lien is not sufficient to assure payment of the property
tax.
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Use Tax – Tax imposed on the user of a product whenever the sale tax does not apply, such as on goods
purchased out-of-state and delivered for use in California and on long-term leases. Tax base is the total retail
price.
User Fees – The payment of a fee for direct receipt of a service by the party benefiting from the service.
Work Project – Program to provide for the long-term studies or plans that support current or future
infrastructure.
Working Capital – Difference between current assets and current liabilities.
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Background
On June 21, 2023, City Council adopted three resolutions related to the operating and capital budgets for
Fiscal Year 2023-24. Links to the public records archive are provided below, and copies are included in the
electronic and print versions of the budget book.
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.
Resolution 2023-47 establishes the FY 2023-24 Operating and Capital Improvement Program budget
appropriations and authorizes the related expenditures in accordance with the ordinances and policies of the
City of Encinitas.
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. Prior to each fiscal year,
City Council is required to adopt by resolution the Appropriations Limit (otherwise known as the Gann Limit)
for the upcoming fiscal year. The appropriation limitation imposed by Proposition 4 and modified by
Proposition 111 creates a restriction on the amount of revenue which can be appropriated in any fiscal year.
The revenues which are subject to the limitation are those considered “proceeds of taxes.” The basis for
calculating the limit began in fiscal year 1978-79 and is adjusted annually based on population and inflation
growth factors. During any fiscal year, the city may not appropriate any proceeds of taxes it receives in
excess of its established limit.
Resolution No. 2023-48 Exhibit A calculates the FY 2023-24 appropriations limit at $147,420,890 and
demonstrates that the City’s appropriations subject to limitation are well below the approved appropriations
limit. Exhibit B updates the FY 2021-22 change factor from 1.0388 to 1.0580, resulting in a $2.4 million
increase to the FY 2021-22 limit and $2.6 million increase to the FY 2022-23 limit.
Position Titles and Pay Ranges
The City is required by CalPERS to maintain an approved, publicly available pay schedule that identifies all
positions and salary ranges.
Resolution No. 2023-49 identifies all position titles and pay ranges for the City of Encinitas for FY 2023-24.
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Resolutions
229
230
RESOLUTION NO. 2023-47
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ENCINITAS
ADOPTING THE FISCAL YEAR 2023-24 OPERATING BUDGET AND
CAPITAL IMPROVEMENT PROGRAM APPROPRIATIONS
WHEREAS, each year the City Council of the City of Encinitas adopts an
Operating Budget for revenues and expenditures for the City of Encinitas for the
upcoming year; and
WHEREAS, each year the City Council adopts a Capital Improvement Program
with appropriations for the upcoming year; and
WHEREAS, the City Council desires to make provision for a level of service
commensurate with the needs of the City; and
WHEREAS, the City Council has reviewed the proposed Fiscal Year 2023-24
Operating Budget.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of
Encinitas that the annual operating budget and Capital Improvement Program budget
appropriations for Fiscal Year 2023-24 as contained in Exhibits A through D to this
resolution are hereby adopted.
PASSED, APPROVED AND ADOPTED this 21st day of June 2023 by the City
Council of the City of Encinitas, State of California.
Tony Kranz, Mayor
ATTEST:
Kathy Hollywood, City Clerk
APPROVED AS TO FORM:
Tarquin Preziosi, City Attorney
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CERTIFICATION: I, Kathy Hollywood, City Clerk of the City of Encinitas, California, do
hereby certify under penalty of perjury that the foregoing Resolution was duly adopted
at a regular meeting of the City Council on the 21st day of June 2023 by the following
vote:
AYES: Blackwell, Ehlers, Hinze, Kranz, Lyndes
NOES: None
ABSENT: None
ABSTAIN: None
Kathy Hollywood, City Clerk
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All Funds Revised
Fund Balance Analysis
Schedule A #F5, updated 6/20/2023 Fiscal Year 2022-23 Fiscal Year 2023-24
In $ thousands ACFR + + Q1..Q3 - Q1..Q3 + Q1..Q3 = Estimated ++-+= Estimated
Beginning CY Projected CY Projected CY Net Ending NY Proposed NY Proposed NY Net Ending % Change in
Fund Balance Operating Operating Transfers Fund Balance Operating Operating Transfers Fund Balance Fund Balance
7/1/2022 Adj Revenue Expenditures In (Out)6/30/2023 Adj Revenue Expenditures In (Out)6/30/2024 FY23 to FY24
Governmental Funds - Fund Balance
GENERAL Reserves
101 - GENERAL FUND 29,328 ( 18,876) 96,081 85,867 (15,935) 4,731 (1,299) 100,392 90,169 (12,595) 1,060 -50%
SPECIAL REVENUE
INFRASTRUCTURE Timing
201 - STATE GASOLINE TAXES (36) 36 2,925 - (2,926) (1) 3,151 - (3,151) (1) 0%
203 - STATE CAPITAL GRANTS (5,505) 5,505 4,455 - (4,280) 175 - - (500) (325) - 286%
211 - TRANSNET PROGRAM (1,232) 1,232 2,057 - (1,846) 211 2,429 - (2,105) 535 154%
212 - COASTAL ZONE MANAGEMENT 1,872 578 387 (1,370) 694 990 414 (348) 922 33%
223 - FEDERAL CAPITAL GRANT (3,314) 3,314 38 - (37) 0 - - - 0 0%
TOTAL INFRASTRUCTURE (8,215) 10,087 10,053 387 (10,459) 1,079 - 6,570 414 (6,104) 1,131
GRANTS & HOUSING
202 - STATE LAW ENF GRANT (0) 100 100 - (0) 100 100 - (0) 0%
213 - GOVERNMENT EDUCATION ACCESS 313 316 112 (173) 344 253 252 - 346 0%
214 - SOLID WASTE RECYCLING & HHW 141 462 942 500 161 983 980 - 163 2%
221 - SENIOR NUTRITION GRANT - 18 249 118 ( 113) 30 282 118 (247) 119%
222 - CDBG GRANT (256) 256 530 135 (395) - 313 30 (191) 92 0%
228 - FEDERAL LAW ENF GRANT - - - - - - - - - 0%
229 - RESTRICTED DONATIONS & CONTRIB 81 116 63 (1) 133 45 35 (10) 133 0%
230 - CSA-17 BENEFIT FEES 406 233 268 0 371 233 274 - 331 -11%
TOTAL GRANTS & HOUSING 684 256 1,775 1,869 50 896 - 1,956 1,952 (83) 818
DEVELOPMENT IMPACT Return 3Q
231 - PARK DEVELOPMENT FEES 452 217 - - 669 217 - - 886 32%
232 - PARKLAND ACQUISITION FEES 582 373 - - 955 373 - - 1,328 39%
233 - TRAFFIC MITIGATION FEES 79 2 119 - (200) (0) 169 - (150) 19
234 - REGIONAL TRAFFIC MITIG FEE 28 157 - (200) (14) 158 - - 143
235 - OPEN SPACE ACQUISITION FEES 77 24 - 5 105 24 - - 129 23%
236 - RECREATIONAL TRAILS FEES 3 9 - - 12 9 - - 22 75%
237 - COMMUNITY FACILITIES FEES - 29 - (30) (1) 29 - (29) (1) 0%
238 - FIRE MITIGATION FEES (0) 55 - (55) (0) 72 - (72) (0) 0%
239 - FLOOD CONTROL MITIGATION FEES 378 81 - - 459 (79) - - 380 -17%
251 - IN LIEU FEES CURB GUTTER SIDEW 20 0 - - 20 0 - - 20 0%
252 - IN LIEU FEES UNDERGROUND UTIL 1,038 1 - - 1,039 1 - - 1,041 0%
253 - IN LIEU FEES AFFORDABLE HOUSIN 144 5 - - 149 10 - - 159 7%
TOTAL DEVELOPMENT IMPACT 2,802 2 1,069 - (480) 3,394 - 982 - (251) 4,125
Exhibit 1A
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All Funds Revised
Fund Balance Analysis
Schedule A #F5, updated 6/20/2023 Fiscal Year 2022-23 Fiscal Year 2023-24
In $ thousands ACFR + + Q1..Q3 - Q1..Q3 + Q1..Q3 = Estimated ++-+= Estimated
Beginning CY Projected CY Projected CY Net Ending NY Proposed NY Proposed NY Net Ending % Change in
Fund Balance Operating Operating Transfers Fund Balance Operating Operating Transfers Fund Balance Fund Balance
7/1/2022 Adj Revenue Expenditures In (Out)6/30/2023 Adj Revenue Expenditures In (Out)6/30/2024 FY23 to FY24
LIGHTING & LANDSCAPING
291 - VILLANITAS ROAD MID 226 23 33 - 216 23 32 - 207 -4%
292 - CERRO STREET MID 543 78 42 - 579 92 51 - 620 7%
293 - VILLAGE PARK MID 49 34 70 29 43 33 71 30 35 -18%
294 - WIRO PARK MID 11 11 31 17 8 11 31 18 7 -17%
295 - ENCINITAS LLD 1,698 1,702 1,783 (50) 1,567 1,601 1,803 (40) 1,325 -15%
297 - ENC RANCH LLD 1,672 635 664 - 1,643 635 677 (5) 1,596 -3%
TOTAL LIGHTING & LANDSCAPING 4,199 - 2,484 2,622 (4) 4,057 - 2,395 2,665 4 3,791
DEBT SERVICE
301 - DEBT SERVICE FUND - - 2,177 2,177 - - 1,721 1,721 - #DIV/0!
302 - ENC PUBLIC FINANCE AUTHORITY 15 - 3,444 3,444 15 - 3,462 3,462 15 0%
TOTAL DEBT SERVICE 15 - - 5,621 5,621 15 - - 5,183 5,183 15
CAPITAL PROJECTS
401 - CAPITAL IMPROVEMENTS-MULTIYEAR 22,723 22,723 8,753 31,476 39%
402 - CAPITAL IMPROVEMENTS-ANNUAL 7,237 7,237 370 7,607 5%
403 - FACILITIES CAPITAL MAINTENANCE 9,991 (73) 9,919 1,100 11,019 11%
TOTAL CAPITAL PROJECTS 39,952 - - - (73) 39,879 - - - 10,223 50,102
TOTAL GOVERNMENTAL FUNDS 68,765 (8,530) 111,462 96,365 ( 21,280) 54,051 (1,299) 112,295 100,383 (3,623) 61,041
Definition of Fund Balance
All governmental funds are accounted for on a spending or "current financial resources" measurement focus and the modified accrual basis of accounting.
Accordingly, only current assets and current liabilities are included. The difference between current assets and current liabilities is fund balance.
6/20/23 Revised to move Fund 403 Expenditures to CIP and add capital transfers-in.
Exhibit 1A
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All Funds Revised
Fund Balance Analysis
Schedule A #F5, updated 6/20/2023 Fiscal Year 2022-23 Fiscal Year 2023-24
In $ thousands ACFR + + Q1..Q3 - Q1..Q3 + Q1..Q3 = Estimated ++-+= Estimated
Beginning CY Projected CY Projected CY Net Ending NY Proposed NY Proposed NY Net Ending % Change in
Fund Balance Operating Operating Transfers Fund Balance Operating Operating Transfers Fund Balance Fund Balance
7/1/2022 Adj Revenue Expenditures In (Out)6/30/2023 Adj Revenue Expenditures In (Out)6/30/2024 FY23 to FY24
Proprietary Funds - Net Assets
ENTERPRISE
511 - CSD OPERATIONS 49,136 5,475 4,557 (1,607) 48,447 - 4,752 5,161 (1,625) 46,413 -4%
512 - CSD CAPITAL REPLACEMENT 5,798 - - 1,607 7,405 - - 1,625 9,030 22%
513 - CSD CAPITAL EXPANSION 1,723 50 - - 1,773 50 - - 1,823 3%
TOTAL CARDIFF SANITARY DIVISION 56,657 - 5,525 4,557 - 57,625 - 4,802 5,161 - 57,267
521 - ESD OPERATIONS 23,360 2,668 1,913 (2,803) 21,312 - 2,570 2,289 (2,600) 18,993 -11%
522 - ESD CAPITAL REPLACEMENT 7,497 - - 2,803 10,300 - - 2,600 12,900 25%
523 - ESD CAPITAL EXPANSION - 25 - - 25 25 - - 50 100%
TOTAL ENCINITAS SANITARY DIVISION 30,857 - 2,693 1,913 - 31,637 - 2,595 2,289 - 31,944
551 - SECTION 8 HOUSING ADMIN 38 385 158 (217) 49 393 37 (199) 207 322%
552 - SECTION 8 HOUSING HAP 1 1,328 - (1,413) (84) 1,406 - (1,406) (84) 0%
561 - PAC PINES AFFORDABLE HOUSING 1,701 237 260 (24) 1,653 249 255 (36) 1,611 -3%
TOTAL AFFORDABLE HOUSING 1,741 - 1,950 417 (1,655) 1,619 - 2,048 291 (1,641) 1,734
INTERNAL SERVICE
601 - SELF INSURANCE 6,499 (4,151) 1,243 4,797 2,813 1,607 (262) 1,390 5,267 3,463 930 -26%
611 - WASTEWATER SUPPORT (335) 1,544 1,097 ( 147) (35) 1,902 1,168 (685) 14 -141%
621 - FLEET MAINTENANCE (180) 775 590 - 4 748 725 (27) (0) -100%
622 - VEHICLE REPLACEMENT 872 10 583 377 677 - 487 386 576 -15%
623 - MACH EQUIPMENT REPLACEMENT 1,256 10 503 305 1,068 - 874 734 928 -13%
624 - FIRE APPARATUS REPLACEMENT 1,388 3,136 3,786 - 738 - 1,193 500 45 -94%
631 - TECHNOLOGY OPERATIONS - - - - - 170 189 - (20) #DIV/0!
632 - TECHNOLOGY REPLACEMENT - - - - - 424 424 - (0) #DIV/0!
TOTAL INTERNAL SERVICE 9,500 (4,151) 6,718 11,356 3,348 4,059 (262) 4,634 10,328 4,370 2,474
TOTAL PROPRIETARY FUNDS 98,754 (4,151) 16,887 18,243 1,693 94,940 (262) 14,079 18,069 2,730 93,418
TOTAL ALL FUNDS 167,519 (12,681) 128,348 114,608 (19,587) 148,991 (1,561) 126,373 118,451 ( 893) 154,459
Definition of Net Assets
These funds are presented on an “economic resources” measurement focus and the accrual basis of accounting.
Accordingly, all of the City’s assets and liabilities, including capital assets, as well as infrastructure assets, and long-term liabilities, are included.
Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which the liability is incurred.
Exhibit 1A
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General Fund
Summary of Revenue, Expenditures, and Transfers
Schedule C #F4, updated 6/14/2023
Original Projected Proposed NY - CYQ3 Proposed
Actual Budget Q3 Budget Budget Budget Budget
LY 2021-22 CY 2022-23 CY 2022-23 NY 2023-24 $ Change % Change
REVENUES BY SOURCE
TAX REVENUE
1 Property Tax 55,475,479 58,110,000 59,110,000 63,082,500 3,972,500 6.7%
2 Documentary Transfer Tax 978,331 600,000 600,000 650,000 50,000 8.3%
3 Sales Tax 17,510,658 16,190,000 17,640,000 17,490,000 ( 150,000) -0.9%
4 Transient Occupancy Tax 4,422,672 3,420,056 3,920,056 4,300,000 379,944 9.7%
5 Franchise Fees 2,903,674 2,891,977 2,391,977 2,335,500 (56,477) -2.4%
6 Excise Tax - - - 250,000 250,000 #DIV/0!
7 Penalties & Interest - Delinq Taxes 29,544 2,040 2,040 - (2,040) - 100.0%
8 Total Tax Revenue 81,320,358 81,214,073 83,664,073 88,108,000 4,443,927 5.3%
OTHER REVENUE
9 Licenses and Permits 319,909 236,000 236,000 291,000 55,000 23.3%
10 Intergovernmental Revenue 852,008 713,726 903,834 808,515 (95,319) -10.5%
11 Charges for Services 9,804,089 8,249,850 8,999,850 9,278,316 278,466 3.1%
12 Fines and Penalties 382,538 210,253 310,253 355,000 44,747 14.4%
13 Use of Money and Property (1,606,089) 1,094,777 1,094,777 1,076,800 (17,977) -1.6%
14 Other Revenue 1,192,845 611,793 871,949 474,000 ( 397,949) -45.6%
15 Total Other Revenue 10,945,301 11,116,399 12,416,663 12,283,631 ( 133,032) -1.1%
16 TOTAL REVENUE 92,265,658 92,330,472 96,080,736 100,391,631 4,310,895 4.5%
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General Fund
Summary of Revenue, Expenditures, and Transfers
Schedule C #F4, updated 6/14/2023
Original Projected Proposed NY - CYQ3 Proposed
Actual Budget Q3 Budget Budget Budget Budget
LY 2021-22 CY 2022-23 CY 2022-23 NY 2023-24 $ Change % Change
EXPENDITURES BY FUNCTION
GENERAL GOVERNMENT
17 300 City Council - Administration 450,399 521,443 585,499 588,732 3,233 0.6%
18 302 City Attorney 986,304 985,000 985,000 935,000 (50,000) -5.1%
19 310 City Manager - Administration 1,121,870 1,399,355 1,443,009 1,398,431 (44,578) -3.1%
20 312 CM Economic Development 110,700 123,500 123,500 163,500 40,000 32.4%
21 314 CM Environmental (re-org DS)192,516 251,358 266,529 - (266,529) - 100.0%
22 320 CM Human Resources 989,158 1,116,400 1,173,518 1,250,445 76,927 6.6%
23 330 CM Information Technology 3,207,518 3,594,012 3,647,392 4,130,294 482,902 13.2%
24 350 City Clerk - Administration 452,123 515,876 537,228 544,543 7,315 1.4%
25 351 City Clerk - Elections 2,478 203,500 203,500 3,500 (200,000) -98.3%
26 360 Finance - Administration 2,193,166 2,693,365 2,800,125 2,722,218 (77,907) -2.8%
27 Total General Government 9,706,232 11,403,809 11,765,300 11,736,663 (28,637) -0.2%
DEVELOPMENT SERVICES
28 314 Environmental (re-org from CM)- - 385,376 385,376 #DIV/0!
29 400 Director (re-org to Eng)344,627 375,782 397,134 - (397,134) - 100.0%
30 405 Administration 478,732 514,762 523,623 559,319 35,696 6.8%
31 410 Land Development 2,867,571 3,887,877 4,051,933 4,388,105 336,172 8.3%
32 415 Regulatory Permits 155,417 169,609 708,759 210,111 ( 498,648) -70.4%
33 420 Applicant Deposits 115 3,000 3,000 - (3,000) - 100.0%
34 430 Advanced Planning & Housing 954,761 1,197,911 1,248,319 1,806,456 558,137 44.7%
35 440 Building & Code Enforce 2,978,840 2,564,714 3,296,304 3,049,398 (246,906) -7.5%
36 450 Parking Citations 81,416 98,500 198,500 229,841 31,341 15.8%
37 730 Eng Inspections (re-org from Eng)- - 1,629,015 1,629,015 #DIV/0!
38 Total Development Services 7,861,478 8,812,155 10,427,572 12,257,621 1,830,049 17.6%
ENGINEERING
39 700 CIP Eng (adds 400 from DS)1,083,700 1,744,529 1,772,233 2,226,484 454,251 25.6%
40 710 Traffic Engineering 652,446 1,041,299 1,051,975 967,092 (84,883) -8.1%
41 730 Eng Inspections (re-org to DS) 1,326,544 1,360,823 1,360,823 - (1,360,823) - 100.0%
42 Total Engineering 3,062,691 4,146,651 4,185,031 3,193,576 (991,455) -23.7%
PUBLIC SAFETY
43 500 Law Enforcement 13,057,634 17,681,754 17,681,754 17,865,449 183,695 1.0%
44 510 Fire Administration 606,623 639,832 655,846 717,545 61,699 9.4%
45 511 Fire Operations 15,701,677 15,831,256 16,164,932 16,744,391 579,459 3.6%
46 512 Loss Prevention 686,183 721,845 750,931 726,415 (24,516) -3.3%
47 513 Disaster Prep 188,438 193,362 198,700 230,353 31,653 15.9%
48 514 Marine Safety 1,471,281 1,662,401 1,673,077 1,858,733 185,656 11.1%
49 515 Junior Lifeguards 285,624 325,880 325,880 330,366 4,486 1.4%
50 Total Public Safety 31,997,460 37,056,330 37,451,120 38,473,252 1,022,132 2.7%
DocuSign Envelope ID: 7D6ADB8B-27CC-46C7-8889-2316C21C51A5
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General Fund
Summary of Revenue, Expenditures, and Transfers
Schedule C #F4, updated 6/14/2023
Original Projected Proposed NY - CYQ3 Proposed
Actual Budget Q3 Budget Budget Budget Budget
LY 2021-22 CY 2022-23 CY 2022-23 NY 2023-24 $ Change % Change
PUBLIC WORKS
51 600 Administration 206,062 588,880 618,672 562,742 (55,930) -9.0%
52 620 Environmental 641 1,500 1,500 - (1,500) - 100.0%
53 630 Street Maintenance 3,098,812 3,434,365 3,518,779 3,685,373 166,594 4.7%
54 640 Facility Maint Civic Center 415,988 489,872 533,872 586,508 52,636 9.9%
55 641 Facility Maint Fire Stations 254,603 343,640 376,640 396,865 20,225 5.4%
56 642 Facility Maint Yard 186,039 222,862 237,862 259,596 21,734 9.1%
57 643 Facility Maint Library 326,415 406,429 450,429 473,623 23,194 5.1%
58 644 Facility Maint Comm Ctr Park 352,248 420,162 420,162 480,037 59,875 14.3%
59 650 Stormwater Maintenance 678,343 694,165 694,699 816,489 121,790 17.5%
60 651 Stormwater Flood 85,053 100,295 100,829 96,405 (4,424) -4.4%
61 652 Stormwater Program 738,695 815,364 826,040 842,298 16,258 2.0%
62 Total Public Works 6,342,897 7,517,534 7,779,484 8,199,936 420,452 5.4%
PARKS RECREATION & CULTURAL ARTS
63 800 Administration 1,172,881 1,412,777 1,469,360 1,651,001 181,641 12.4%
64 810 Park Maintenance 2,516,196 3,129,753 3,180,429 3,316,229 135,800 4.3%
65 820 Beach Maintenance 613,643 744,147 754,147 796,303 42,156 5.6%
66 821 Surf Permits 26,916 30,000 30,000 33,500 3,500 11.7%
67 830 Trail Maintenance 280,107 405,204 405,204 412,791 7,587 1.9%
68 840 Recreation Programs 410,987 497,556 512,763 731,099 218,336 42.6%
69 850 Community Center 709,414 929,655 951,007 933,760 (17,247) -1.8%
70 856 Comm Ctr Programs 143,364 282,468 265,441 234,956 (30,485) -11.5%
71 857 Comm Ctr Facility Rentals 103,825 104,214 104,214 208,586 104,372 100.2%
72 861 Senior Ctr Programs 124,639 249,491 212,749 173,419 (39,330) -18.5%
73 876 Facility Programs & Events 632,284 594,018 594,018 629,156 35,138 5.9%
74 877 Facility Rentals 59,272 78,827 78,827 91,372 12,545 15.9%
75 879 Concession & Vending 175 - - - - #DIV/0!
76 881 Cultural Arts 246,845 350,434 425,829 490,569 64,740 15.2%
77 TBD Pacific View (FFE & Startup)- - 238,400 238,400 #DIV/0!
78 Total Parks Rec & Cultural Arts 7,040,549 8,808,544 8,983,987 9,941,141 957,154 10.7%
NON-DEPARTMENTAL
79 900 Central Purchases 78,650 95,298 95,298 80,798 (14,500) -15.2%
80 901 Shared Expenses 4,787,084 4,951,831 5,179,269 6,285,778 1,106,509 21.4%
81 Total Non-Departmental 4,865,733 5,047,129 5,274,567 6,366,576 1,092,009 20.7%
82 TOTAL EXPENDITURES 70,877,041 82,792,152 85,867,061 90,168,765 4,301,704 5.0%
83 TOTAL EXCESS REV OVER EXP 21,388,617 9,538,320 10,213,675 10,222,866 (9,529,129) -93.3%
DocuSign Envelope ID: 7D6ADB8B-27CC-46C7-8889-2316C21C51A5
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General Fund
Summary of Revenue, Expenditures, and Transfers
Schedule C #F4, updated 6/14/2023
Original Projected Proposed NY - CYQ3 Proposed
Actual Budget Q3 Budget Budget Budget Budget
LY 2021-22 CY 2022-23 CY 2022-23 NY 2023-24 $ Change % Change
TRANSFERS*
TRANSFERS IN/SOURCES
84 Transfers In - Operating 1,207,486 1,176,166 1,176,166 1,191,877 15,711 1.3%
85 Transfers In - Capital 437,207 2,258,038 2,927,084 1,770,838 (1,156,246) -39.5%
86 Transfers In - Other - - 20,000,000 - (20,000,000)- 100.0%
87 Transfers In - Debt Service - - - - - #DIV/0!
88 Total Transfers In 1,644,694 3,434,204 24,103,250 2,962,715 (21,140,535) -87.7%
TRANSFERS OUT
89 Transfers Out - Operating 5,608,879 5,966,133 5,914,280 6,562,987 648,707 11.0%
90 Transfers Out - Capital 11,713,722 6,938,304 28,502,515 3,811,744 (24,690,771) -86.6%
91 Transfers Out - Other - - - - - #DIV/0!
92 Transfers Out - Debt Service 3,545,935 5,329,770 5,621,145 5,182,970 (438,175) -7.8%
93 Total Transfers Out 20,868,536 18,234,207 40,037,940 15,557,701 (24,480,239) -61.1%
94 NET TRANSFERS (19,223,842) (14,800,003) (15,934,690) (12,594,986) 3,339,704 -21.0%
95 NET INCR (DECR) TO FUND BALANCE 2,164,775 (5,261,683) (5,721,015) (2,372,120) (6,189,425) 108.2%
See Summary of Operating and Debt Services Transfers for fund details
Alternate Analysis
Original Projected Proposed NY - CYQ3 Proposed
Actual Budget Budget 3Q23 Budget Budget Budget
EXPENDITURES BY TYPE LY 2021-22 CY 2022-23 FY 2022-23 NY 2023-24 $ Change % Change
96 Personnel 38,452,100 42,780,750 44,107,589 47,111,867 3,004,278 6.8%
97 Contracts & Services 30,491,909 37,867,047 39,340,944 40,204,500 863,556 2.2%
98 Materials & Supplies 1,343,339 1,553,042 1,687,436 2,107,000 419,564 24.9%
99 Internal Cost Allocation 370,194 428,187 557,966 538,672 (19,294) -3.5%
100 Capital Outlay 37,907 36,100 46,100 9,000 (37,100) -80.5%
101 Debt / Finance 181,593 127,026 127,026 197,726 70,700 55.7%
102 TOTAL EXPENDITURES 70,877,041 82,792,152 85,867,061 90,168,765 4,301,704 5.0%
Note: Column totals may not sum due to rounding.
DocuSign Envelope ID: 7D6ADB8B-27CC-46C7-8889-2316C21C51A5
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General Fund
Summary of Operating and Debt Service Transfers
Schedule C #F4, updated 6/14/2023
Original Projected Proposed NY - CYQ3 Proposed
Actual Budget Q3 Budget Budget Budget Budget
LY 2021-22 CY 2022-23 CY 2022-23 NY 2023-24 $ Change % Change
Transfers In
Transers In - Operating
201 Gas Tax 991,721 1,091,166 1,091,166 1,091,317 151 0.0%
237 Community Facilities Fund 20,578 30,000 30,000 28,550 (1,450) - 7.0%
238 Fire Mitigation Fund 195,187 55,000 55,000 72,010 17,010 8.7%
Total Transfers In - Operating 1,207,486 1,176,166 1,176,166 1,191,877 15,711 1.3%
Transfers Out
Transers Out - Operating
214 Solid Waste - 500,000 500,000 - (500,000)
221 Senior Nutrition 61,127 118,273 118,273 118,273 - 0.0%
222 CDBG 15,959 58,133 58,133 59,296 1,163 7.3%
229 Community Grant 140,000 140,000 140,000 140,000 - 0.0%
293 Village Park MID - 29,000 29,000 30,450 1,450 #DIV/0!
294 Wiro Park 17,000 17,000 17,000 18,190 1,190 7.0%
403 Facility Maintenance 1,100,000 1,100,000 1,100,000 1,100,000 - 0.0%
551 Section 8 51,954 51,954 52,993 1,039 #DIV/0!
561 Pacific Pines 28,593 28,593 28,593 - #DIV/0!
601 Self Insurance 3,297,793 2,938,180 2,812,541 3,462,683 650,142 19.7%
622 Vehicle Replacement 327,000 350,000 423,786 386,300 (37,486) -11.5%
623 Mach Equip Replacement 250,000 185,000 185,000 135,000 (50,000) -20.0%
624 Fire Apparatus Replacement 400,000 450,000 450,000 500,000 50,000 12.5%
631 Technology Operations (new)107,250 107,250 #DIV/0!
632 Technology Replacement (new)423,959 423,959 #DIV/0!
Total Transfers Out - Operating 5,608,879 5,966,133 5,914,280 6,562,987 117,498 2.1%
Transfers Out - Debt Service
301 Debt Service 183,556 183,560 183,560 - (183,560) -100.0%
301 I-Bank Loan Repayment 1,702,000 1,702,000 1,720,610 18,610 #DIV/0!
302 Debt Service EPFA 3,362,379 3,444,210 3,444,210 3,462,360 18,150 0.5%
Total Transfers Out - Debt 3,545,935 5,329,770 5,329,770 5,182,970 ( 146,800) -4.1%
DocuSign Envelope ID: 7D6ADB8B-27CC-46C7-8889-2316C21C51A5
240
241
242
243
244
245
246
247
248
249
250
RESOLUTION NO. 2023-48
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ENCINITAS
DETERMINING AND ADOPTING THE APPROPRIATIONS LIMIT
FOR FISCAL YEAR 2023-24 IN ACCORDANCE WITH
ARTICLE XIII-B OF THE CONSTITUTION OF THE STATE OF CALIFORNIA
WHEREAS, each year the City Council of the City of Encinitas is required under
Section 7910 of Chapter 1205 of the California State Statutes of 1980 to establish an
appropriations limit by resolution; and
WHEREAS, the City Council desires to make provision for a level of service
commensurate with the needs of the City.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of
Encinitas does hereby adopt the appropriations limit for Fiscal Year 2023-24 at
147,420,890 as contained in Exhibit A to this resolution.
PASSED, APPROVED AND ADOPTED this 21st day of June 2023 by the City
Council of the City of Encinitas, State of California.
Tony Kranz, Mayor
ATTEST:
Kathy Hollywood, City Clerk
APPROVED AS TO FORM:
Tarquin Preziosi, City Attorney
DocuSign Envelope ID: 7D6ADB8B-27CC-46C7-8889-2316C21C51A5
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CERTIFICATION: I, Kathy Hollywood, City Clerk of the City of Encinitas, California, do
hereby certify under penalty of perjury that the foregoing Resolution was duly adopted
at a regular meeting of the City Council on the 21st day of June 2023 by the following
vote:
AYES: Blackwell, Ehlers, Hinze, Kranz, Lyndes
NOES: None
ABSENT: None
ABSTAIN: None
Kathy Hollywood, City Clerk
DocuSign Envelope ID: 7D6ADB8B-27CC-46C7-8889-2316C21C51A5
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City of Encinitas
Schedule of Annual Appropriations Limit
For Fiscal Year 2023-24
Prior Year Appropriations Limit
See Exhibit B for additional detail on Revised Limits
FY 2021-22 Resolution 2021-71
Adopted
129,123,149
138,760,849FY2022-23 Resolution 2022-62
A.Per Capita Cost of Living adjustment
B.Population adjustment
Change Factor (A x B)
Appropriations Limit for FY 2023-24
Increase over prior year
Appropriations Subject to Limitation
Proceeds of Taxes
Exclusions
Under (Over) Limit
Percent Under Limit
1.0444
0.9987
1.0430
6,083,484
89,237,200
13,113,491)
48.4%
Exhibit A
Resolution 2023-48
Updated 6/20/2023
Revised
131,520,750
141,337,406
147,420,890
76,123,709
71,297,181
Article XIIIB of the California Constitution, more commonly known as the Annual
Appropriations Limitation or "Gann Limit", specifies the amount of allowable revenue the
City of Encinitas can appropriate from the proceeds of taxes.
In accordance with Proposition 111 and SB 88 (Chapter 60-90) the Appropriations
Limitation is calculated utilizing a format based on the percentage of growth in California
Per Capita Income and County population.
The City's Appropriations Subject to the Limit are well below the approved Appropriations
Limit.
As part of the City's annual audit, an independent accounting firm reviews the calculations
for compliance.
DocuSign Envelope ID: 7D6ADB8B-27CC-46C7-8889-2316C21C51A5
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Exhibit B
Resolution 2023-48
City of Encinitas
Schedule of Annual Appropriations Limit
For Fiscal Year 2023-24
Correcting a computational error.
FY 2021-22 Change Factor should be 1.0580, resulting in a increase $2.4M in FY22 and $2.6M in FY23.
Adopted
Reso 2021-71 Correction Revised
For Fiscal Year 2021-22 6/23/2021 + Needed =6/21/2023
Prior Year Appropriations Limit
FY 2020-21 adopted with Resolution 2020-55 $ 124,306,015
A. Per Capita Cost of Living adjustment 1.0573
B. Population adjustment 1.0007
Change Factor (A x B)1.0580 1.0388 1.0580
Appropriations Limit for FY 2021-22 129,129,088$ 2,391,661$ 131,520,750$
Adopted
Reso 2022-07 Correction Revised
For Fiscal Year 2022-23 6/15/2022 + Needed =6/21/2023
Prior Year Appropriations Limit
FY 2020-21 adopted with Resolution 2020-55 $ 129,123,149 131,520,750$
A. Per Capita Cost of Living adjustment 1.0755
B. Population adjustment 0.9992
Change Factor (A x B)1.0746 1.0746
Appropriations Limit for FY 2022-23 138,760,849$ 2,576,557$ 141,337,406$
DocuSign Envelope ID: 7D6ADB8B-27CC-46C7-8889-2316C21C51A5
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RESOLUTION 2023-49
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ENCINITAS
APPROVING TITLES AND PAY RANGES FOR THE CITY OF ENCINITAS
FOR FISCAL YEAR 2023-24
WHEREAS, the City Council establishes and approves the classifications, titles
and pay ranges for all positions; and
WHEREAS, from May 2022 through March 2023, the San Diego Region inflation
ranged from 5.3% to 8.3%; and
WHEREAS, since 2022, employees’ medical insurance costs increased by 15% in
the San Diego Region; and
WHEREAS, the calendar year 2022 employee turnover rate rose to 16.7% for
employees of Service Employee International Union (SEIU) and 20.1% for unrepresented
employees; and
WHEREAS, the City Council of the City of Encinitas is adopting the Position Titles
and Pay Ranges for Fiscal Year 2023-24 (Exhibit A).
NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of
Encinitas that the Position Titles and Pay Ranges as contained in Exhibit A are adopted.
PASSED, APPROVED AND ADOPTED this 21st day of June 2023 by the City
Council of the City of Encinitas, State of California.
Tony Kranz, Mayor
ATTEST:
Kathy Hollywood, City Clerk
APPROVED AS TO FORM:
Tarquin Preziosi, City Attorney
DocuSign Envelope ID: 7D6ADB8B-27CC-46C7-8889-2316C21C51A5
255
CERTIFICATION: I, Kathy Hollywood, City Clerk of the City of Encinitas, California, do
hereby certify under penalty of perjury that the foregoing Resolution was duly adopted
at a regular meeting of the City Council on the 21st day of June 2023 by the following
vote:
AYES: Blackwell, Ehlers, Hinze, Kranz, Lyndes
NOES: None
ABSENT: None
ABSTAIN: None
Kathy Hollywood, City Clerk
DocuSign Envelope ID: 7D6ADB8B-27CC-46C7-8889-2316C21C51A5
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Classification Title MIN. MAX. MIN. MAX.
Accountant I 29.5049 39.5393 5,114 6,853
Accountant II 32.1660 43.1056 5,575 7,472
Accountant III 35.3573 47.3822 6,129 8,213
Administrative Fire Battalion Chief (40 hrs. a week)54.1388 79.9879 9,384 13,865
Administrative Services Director 69.5433 107.8841 12,054 18,700
Administrative Services Manager 46.6947 65.7042 8,094 11,389
Arts Assistant 19.8159 25.2906 3,435 4,384
Arts Program Administrator 41.0156 57.7130 7,109 10,004
Assistant Center Manager 36.8910 51.9094 6,394 8,998
Assistant City Manager 72.1421 111.916 12,505 19,399
Assistant Director of Development Services 59.0803 91.6532 10,241 15,887
Assistant Director of Engineering 59.0803 91.6532 10,241 15,887
Assistant Finance Director 59.0803 91.6532 10,241 15,887
Assistant Public Works Director/Assistant General Manager 59.0803 91.6532 10,241 15,887
Center Manager 41.0156 57.7130 7,109 10,004
City Clerk & Legislative Services Director 69.5433 107.8841 12,054 18,700
City Manager 127.5000 127.5000 22,100 22,100
City Traffic Engineer 53.3178 78.7748 9,242 13,654
Code Enforcement Officer I 29.5049 39.5393 5,114 6,853
Code Enforcement Officer II 32.1660 43.1056 5,575 7,472
Code Enforcement Officer III 35.3573 47.3822 6,129 8,213
Code Enforcement Supervisor 36.2078 50.9482 6,276 8,831
Department Administrative Support Coordinator 27.3799 36.6916 4,746 6,360
Department Manager I / Chief Information Officer I 53.3178 78.7748 9,242 13,654
Department Manager II 59.0803 91.6532 10,241 15,887
Deputy City Clerk 36.8909 51.9094 6,394 8,998
Deputy Fire Chief 66.4286 98.1455 11,515 17,013
Deputy Fire Marshal I 32.1660 43.1056 5,575 7,472
Deputy Fire Marshal II 35.3573 47.3822 6,129 8,213
Development Services Director 69.5433 107.8841 12,054 18,700
Director of Engineering / City Engineer 69.5433 107.8841 12,054 18,700
Engineer I 42.7905 60.2107 7,417 10,437
Engineer II 45.8299 64.4874 7,944 11,178
Engineering Specialist I 29.5049 39.5393 5,114 6,853
Engineering Specialist II 32.1660 43.1056 5,575 7,472
Engineering Specialist III 35.3573 47.3822 6,129 8,213
Environmental Project Manager 48.8944 72.2395 8,475 12,522
Executive Assistant 32.7729 43.9190 5,681 7,613
Facilities Specialist 27.3799 36.6916 4,746 6,360
Facilities Supervisor 35.3573 47.3822 6,129 8,213
Finance & City Treasurer Director 69.5433 107.8841 12,054 18,700
Finance Analyst I 32.7729 43.9190 5,681 7,613
Finance Analyst II 36.0244 48.2762 6,244 8,368
Finance Analyst III 38.9533 54.8113 6,752 9,501
Finance Manager I 41.0156 57.7130 7,109 10,004
Finance Manager II 46.9306 69.3383 8,135 12,019
Finance Manager III 48.8944 72.2395 8,475 12,522
Finance Technician I 24.2793 30.9871 4,208 5,371
Finance Technician I - Confidential 24.7374 31.5717 4,288 5,472
Effective July 1, 2023
Salary Schedule for Fiscal Year 2023-24
City of Encinitas
HOURLY MONTHLY
EXHIBIT A
Page 1
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Classification Title MIN. MAX. MIN. MAX.
HOURLY MONTHLY
Finance Technician II 25.2544 33.8432 4,377 5,866
Finance Technician II - Confidential 25.7309 34.4817 4,460 5,977
Finance Technician III 27.3799 36.6916 4,746 6,360
Finance Technician III - Confidential 27.8963 37.3837 4,835 6,480
Fire Administrative Manager 46.6947 65.7042 8,094 11,389
Fire Battalion Chief (56 hrs. a week) 35.1560 51.9416 8,531 12,604
Fire Chief 72.0168 111.7217 12,483 19,366
Fire Marshal 50.6517 74.8354 8,780 12,971
Fleet Maintenance Supervisor 35.3573 47.3822 6,129 8,213
Geographic Information Systems Analyst I 32.1660 43.1056 5,575 7,472
Geographic Information Systems Analyst II 36.2078 50.9482 6,276 8,831
Geographic Information Systems Analyst III 38.2320 53.7963 6,627 9,325
Geographic Information Systems Technician I 24.2793 30.9871 4,208 5,371
Geographic Information Systems Technician II 27.3799 36.6916 4,746 6,360
Heavy Equipment Mechanic I 24.2793 30.9871 4,208 5,371
Heavy Equipment Mechanic II 27.3799 36.6916 4,746 6,360
Heavy Equipment Mechanic III 29.5049 39.5393 5,114 6,853
Homeless Solutions Manager 48.8944 72.2395 8,475 12,522
Housing Services Manager 48.8944 72.2395 8,475 12,522
Human Resources & Workers' Compensation Director 69.5433 107.8841 12,054 18,700
Human Resources Analyst I 32.7729 43.9190 5,681 7,613
Human Resources Analyst II 36.0244 48.2762 6,244 8,368
Human Resources Analyst III 38.9533 54.8113 6,752 9,501
Human Resources Manager 46.6947 65.7042 8,094 11,389
Human Resources Specialist 30.0616 40.2853 5,211 6,983
Human Resources Technician I 24.7374 31.5717 4,288 5,472
Human Resources Technician II 25.7309 34.4817 4,460 5,977
Information & Technology Director 69.5433 107.8841 12,054 18,700
Information Technology Analyst I 32.1660 43.1056 5,575 7,472
Information Technology Analyst II 36.2078 50.9482 6,276 8,831
Information Technology Analyst III 38.2320 53.7963 6,627 9,325
Information Technology Project Manager 41.0156 57.7130 7,109 10,004
Information Technology Supervisor 43.5979 61.3467 7,557 10,633
Information Technology Technician I 24.2793 30.9871 4,208 5,371
Information Technology Technician II 27.3799 36.6916 4,746 6,360
Lead Inspector 38.2320 53.7963 6,627 9,325
Management Analyst I 32.7729 43.9190 5,681 7,613
Management Analyst II 36.0244 48.2762 6,244 8,368
Management Analyst III 38.9533 54.8113 6,752 9,501
Marine Safety Captain 46.1380 64.9211 7,997 11,253
Marine Safety Lieutenant 34.0400 45.6170 5,900 7,907
Marine Safety Sergeant 31.2236 41.8424 5,412 7,253
Mobility Manager 38.9533 54.8113 6,752 9,501
Park Operations Manager 48.8944 72.2395 8,475 12,522
Parks & Beach Supervisor I 32.1660 43.1056 5,575 7,472
Parks & Beach Supervisor II 35.3573 47.3822 6,129 8,213
Parks, Recreation & Cultural Arts Director 69.5433 107.8841 12,054 18,700
Payroll Specialist 30.0616 40.2853 5,211 6,983
Planner I 27.3799 36.6916 4,746 6,360
Planner II 29.5049 39.5393 5,114 6,853
Planner III 32.1660 43.1056 5,575 7,472
Planner IV 36.2078 50.9482 6,276 8,831
Planning Manager 53.3178 78.7748 9,242 13,654
Principal Engineer 53.3178 78.7748 9,242 13,654
Principal Planner 50.8578 75.1405 8,815 13,024
Page 2
DocuSign Envelope ID: 7D6ADB8B-27CC-46C7-8889-2316C21C51A5
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Classification Title MIN. MAX. MIN. MAX.
HOURLY MONTHLY
Program Administrator 41.0156 57.7130 7,109 10,004
Program Assistant I 19.8159 25.2906 3,435 4,384
Program Assistant I - Confidential 20.1897 25.7678 3,500 4,466
Program Assistant II 24.2793 30.9871 4,208 5,371
Program Assistant II - Confidential 24.7374 31.5717 4,288 5,472
Program Assistant III 25.2544 33.8432 4,377 5,866
Program Assistant III - Confidential 25.7309 34.4817 4,460 5,977
Program Coordinator 27.3799 36.6916 4,746 6,360
Public Works Director 69.5433 107.8841 12,054 18,700
Recreation Services Manager 48.8944 72.2395 8,475 12,522
Recreation Supervisor I 29.5049 39.5393 5,114 6,853
Recreation Supervisor II 32.1660 43.1056 5,575 7,472
Risk/Safety Analyst III 38.9533 54.8113 6,752 9,501
Risk/Safety Analyst I 32.7729 43.9190 5,681 7,613
Risk/Safety Analyst II 36.0244 48.2762 6,244 8,368
Senior Deputy Fire Marshal 38.2320 53.7963 6,627 9,325
Senior Engineer 50.8578 75.1405 8,815 13,024
Senior Finance Analyst 41.0156 57.7130 7,109 10,004
Senior Human Resources & Workers' Compensation Analyst 41.0156 57.7130 7,109 10,004
Senior Ocean Lifeguard 24.7592 33.1797 4,292 5,751
Senior Management Analyst 41.0156 57.7130 7,109 10,004
Senior Payroll Specialist 32.7729 43.9190 5,681 7,613
Senior Planner I 43.5979 61.3467 7,557 10,633
Senior Planner I - Mobility Coordinator 43.5979 61.3467 7,557 10,633
Senior Planner II 46.6947 65.7042 8,094 11,389
Senior Risk Analyst 41.0156 57.7130 7,109 10,004
Special Events & Projects Supervisor 36.0244 48.2762 6,244 8,368
Stormwater Environmental Specialist I 29.5049 39.5393 5,114 6,853
Stormwater Environmental Specialist II 32.1660 43.1056 5,575 7,472
Stormwater Environmental Specialist III 35.3573 47.3822 6,129 8,213
Superintendent 48.8944 72.2395 8,475 12,522
Sustainability Manager 48.8944 72.2395 8,475 12,522
Utility & Maintenance Field Supervisor 35.3573 47.3822 6,129 8,213
Utility & Maintenance Supervisor I 36.8910 51.9094 6,394 8,998
Utility & Maintenance Supervisor II 38.9533 54.8113 6,752 9,501
Utility & Maintenance Technician I 24.2793 30.9871 4,208 5,371
Utility & Maintenance Technician II 25.2544 33.8432 4,377 5,866
Utility & Maintenance Technician III 27.3799 36.6916 4,746 6,360
Utility & Maintenance Technician IV 29.5049 39.5393 5,114 6,853
Encinitas Firefighters' Association
Classification Title Hourly SEMI-MONTHLY Monthly Annual
Probationary FF/Paramedic 29.1006 3,531 7,062 84,739
Firefighter/Paramedic III 34.1931 4,149 8,297 99,568
Firefighter/Paramedic II 34.9204 4,237 8,474 101,685
Firefighter/Paramedic I 36.0120 4,369 8,739 104,864
Fire Engineer 36.7269 4,456 8,912 106,946
Fire Captain 43.0948 5,229 10,457 125,489
Administrative Fire Captain*47.4043 5,309 11,503 138,037
New Administrative Fire Captain - No Other Changes
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FY 2023-24 Budget Development
2023-03-15 Presentation Workshop 1
2023-04-19 Presentation Workshop 2
2023-05-24 Item 01 Introduction
2023-05-24 Presentation
2023-06-21 Item 10C Adoption
City Website
Finance Department > City Budgets
Public Records Archive > Finance
Budgets > City
Financial Statements > City > Annual Comprehensive Financial Reports
Best Practices and Training
California Society of Municipal Finance Officers
Government Finance Officers Association > Budgeting
League of California Cities
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5 0 5 S . V u l c a n A v e n u e
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P h o n e : (7 6 0 ) 6 3 3 -2 6 0 0
F a x : (7 6 0 ) 6 3 3 -2 8 7 9
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