2024-02-28 Item 10D FY 2023-24 Midyear Budget Status ReportAGENDA REPORT
City Council
MEETING
DATE:
February 28, 2024
PREPARED
BY:
Kelly Sanderson,
Finance Manager
DEPARTMENT
DIRECTOR:
Teresa S. McBroome
DEPARTMENT: Finance CITY
MANAGER:
Pamela Antil
SUBJECT:
Fiscal Year 2023-24 Midyear Budget Status Report and Proposed Budget Amendments
RECOMMENDED ACTION:
Staff recommends that City Council takes the following actions:
1) Receive and file the Fiscal Year 2023-24 Midyear Budget Status Report; and
2) Adopt City Council Resolution No. 2024-22 titled “A Resolution of the City Council of the
City of Encinitas, California, Amending the Fiscal Year 2023-24 Budget” (Attachment 1);
and
3) Adopt City Council Resolution No. 2024-23 titled “A Resolution of the City Council of the
City of Encinitas, California, Amending Position Titles and Pay Ranges for Fiscal Year
2023-24” (Attachment 2).
ENVIRONMENTAL CONSIDERATIONS:
The action being considered by the City Council is exempt from the California Environmental
Quality Act (CEQA) because it is not a “project” under Section 15378(b)(5) of CEQA Guidelines.
The action involves an organizational or administrative activity of government that will not result
in the direct or indirect physical change in the environment.
This item does not relate to the Climate Action Plan.
STRATEGIC PLAN:
This item falls within the Fiscal Stewardship and Effective City Services focus area of the Strategic
Plan by using resources in a prudent and efficient manner consistent with City goals.
FISCAL CONSIDERATIONS:
The purpose of this report is to provide an update on the current fiscal year operating budget and
submit recommendations for additional budget amendments.
2024-02-28 Item #10D Page 1 of 28
After six months of activity, Fiscal Year (FY) 2023-24 revenues are expected to exceed estimates
by year end, and budgeted expenditures are anticipated to be less than budgeted.
All Funds
The proposed midyear budget adjustments for all funds will:
Increase estimated revenue by $1.0 million;
Increase budgeted expenses by $1.7 million; and
Increase budgeted interfund transfers for a $28,912 favorable impact on operating funds
and a $37,149 reduction in capital funds.
General Fund
The proposed budget adjustments for the General Fund will:
Increase estimated revenue by $1.0 million;
Increase budgeted expenditures by $1.2 million; and
Have no impact on interfund transfers.
Fund Balance
The Projected Budgetary Fund Balance (Attachment 3) includes the audited General Fund
balance as of July 1, 2023. Appropriations approved by the City Council during FY 2023-24 are
deducted from the unassigned fund balance to project the budgetary fund balance available for
appropriation. If City Council approves the proposed midyear adjustments, the unassigned
General Fund balance available for City Council appropriation is projected at $2.1 million.
BACKGROUND:
The City of Encinitas fiscal year starts July 1 and ends June 30.
On June 21, 2023, the City Council adopted Resolution 2023-47, approving the FY 2023-24
Operating Budget and the Capital Improvement Program with appropriations. A budget
appropriation provides legal authorization from the governing body to expend public funds for a
specific purpose. The budget also contains financial, operational, and capital plans developed
and approved for implementation as part of the budget process. Budget projections are used to
estimate available fund balance because actual balances are not finalized until the financial audit
is completed each fall.
On January 24, 2024, the City Council received the Report on the Financial Results for FY 2022-
23. The June 30, 2023 ending fund balance in the General Fund totaled $34.8 million. After
deducting $0.5 million of fund balance that is non spendable, restricted, or assigned for other
purposes, the unassigned fund balance is $34.3 million. Per City Council policy, $18.0 million
from the unassigned fund balance is reserved for contingencies (20 percent of FY 2023-24
adopted operating expenditures) and $2.0 million is reserved for budget stabilization (two percent
of FY 2023-24 projected revenues). The remaining unassigned fund balance of $14.3 million was
available for City Council appropriation at the beginning of FY 2023-24. Throughout the year, staff
updates the Projected Budgetary Fund Balance to monitor the unassigned General Fund balance
available for appropriation.
Regular budget monitoring is a best practice that helps organizations enforce accountability
related to spending. The Midyear Budget Status Report compares budget to actuals, as well as
past results, to provide context and evaluate overall financial performance. This process helps
identify trends that could impact future operations and demonstrates transparency by sharing
findings.
Amendments to the budget may be brought to the City Council for consideration throughout the
fiscal year. Off-cycle amendments are proposed when an agenda item requires an additional
2024-02-28 Item #10D Page 2 of 28
appropriation related to awarding a specific contract or purchase. Midyear amendments are
generally submitted along with updated revenue and expenditure forecasts to help ensure that
adequate funding sources are identified prior to recommending additional appropriations.
ANALYSIS:
ALL FUNDS
While the Finance Department reviews all funds, budget status reports focus on the General
Fund—which is the City’s largest and most discretionary source of funding for operations, debt
service and capital improvements, via both direct expenditures and transfers to other City funds.
GENERAL FUND
The General Fund Summary of Revenue, Expenditures, and Transfers (Attachment 4) shows
budget versus actual activity for six months through December 31, 2023.
General Fund revenues are $38.6 million, or 38 percent of estimated revenue. Historical trends
show actual revenues for the prior three years ranging between 38 and 40 percent of budget at
midyear. Results are consistent with prior years, where actuals reflect the timing of County
property tax and State sales tax disbursements.
General Fund expenditures are $46.9 million, or 48 percent of budgeted appropriations. Historical
trends show actual expenditures for the prior three years ranging between 39 and 46 percent of
budget at midyear. The slight increase is primarily due to the one-time purchase of 1.43 acres at
Coast Highway 101 and La Costa Avenue approved by City Council on September 20, 2023.
Consistent with prior years, recurring expenditures are less than 50 percent at midyear due to the
timing of Sheriff’s contract invoices.
Revenue
After six months of activity, General Fund revenue reflects known seasonality and timing issues
observed by the City in prior years.
2024-02-28 Item #10D Page 3 of 28
Property Tax. Midyear actuals total $22.4 million, or 35 percent of estimated revenue, and include
five of the 13 apportionments scheduled by the County of San Diego. Timing of receipts is
consistent with prior year trends where most tax revenue is received in the third and fourth
quarters of the fiscal year following the December and April property tax payment deadlines. Also,
two payments distributing taxes in lieu of vehicle license fees typically occur in January and May.
Midyear revenue reflects statewide and regional trends of homes selling at increased assessed
values. Calendar year 2022 sales influence FY 2023-24 property taxes. Projections reflect
continued growth from assessed value increases resulting from transfer of ownership, although
at a more modest pace due to lower sales volume related to high interest rates and low inventory.
Sales Tax. Midyear actuals total $5.6 million, or 32 percent of estimated revenue, and include
sales through October 2023 that were disbursed in December. Historically, revenue is generally
higher in the second half of the fiscal year due to relatively larger receipts from sales during the
holiday season. While inflation is a general concern, post-pandemic spending on restaurants,
travel, and lodging has remained strong. The recent loss of a key business in the auto-
transportation group will likely impact receipts for the remainder of FY 2023-24. Additionally, 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.
Transient Occupancy Tax (TOT). Midyear actuals total $2.3 million or 53 percent of estimated
revenue. Proactive enforcement on unpermitted short term rental sites, which began in FY 2022-
23, is projected to generate recurring permit and TOT revenue, along with one-time payments of
delinquent taxes and related penalties.
Franchise Fees. Midyear actuals total $0.6 million or 25 percent of estimated revenue. Results
reflect only one quarter’s revenue for the reporting period of July 1 through September 30, 2023.
Typically, most franchise revenue is received in the second half of the fiscal year.
Excise Tax. Midyear actuals total $0, as the cannabis retail program is still being established.
Four retail locations and operators were selected via lottery. Budget projections assumed that
one site would open in FY 2023-24, but timing and sales volume were unknown. One site opened
in February 2024, and another is currently under construction. The remaining two sites are
currently in the permitting and plan check process and are estimated to open in FY 2024-25. The
City has not yet received applications for non-retail uses.
Other Categories. Other non-tax revenue categories total $7.4 million, or 60 percent of the
estimated revenue. Results reflect known seasonality and timing issues.
Licenses and permits revenue increases reflect proactive enforcement of unpermitted short-term
rentals.
Intergovernmental revenue from the Cooperative Agreement for Fire Management Services with
the Cities of Del Mar and Solana Beach is typically received in the second half of the fiscal year.
Invoices are typically issued in February and June.
Charges for services can vary based on changes in activity or fee amounts. Development
Services variances are typically related to fee increases or surges in development activity.
Building fees offset related expenditures for third-party plan check. Outdoor recreation program
registrations increase between Memorial Day and Labor Day.
Fines and penalties revenue increases reflect short-term rental administrative citations and
enhanced parking enforcement. Ordinance 2022-05 passed in April of 2022 allows the City to
2024-02-28 Item #10D Page 4 of 28
utilize a private enforcement company, in addition to the Sheriff and City staff, resulting in
increased enforcement revenues that offset related contract expenditures.
Use of Money and Property varies based on investment earnings and facility rental activity.
Other revenue typically offsets related expenditures. This category primarily consists of cost
recovery for Fire strike team reimbursements, third-party special events, or facility rentals.
Expenditures
After six months of activity, General Fund expenditures reflect known seasonality and timing
issues observed by the City in prior years. Personnel expenditures in the current year reflect newly
executed MOUs and fewer vacancies. Contracts and Services reflect inflation and appear higher
primarily due to $4.1 million of the Law Enforcement contract paid out of one-time federal
American Rescue Plan Act (ARPA) funds in the previous year instead of the General Fund.
Additionally, Capital Outlay is significantly higher than prior years, due to the one-time $6.3 million
property purchase of 1.43 acres at Coast Highway 101 and La Costa Avenue.
Personnel. Midyear actuals total $25.3 million or 54 percent of budgeted expenditures. Personnel
expenditures typically are slightly higher in the first and second quarters than other quarters
because retiree health and Other Post-Employment Benefits payments are made entirely as a
one-time payment in the first quarter, in addition to a lump sum payment made to CalPERS to
reduce the City’s unfunded pension liability. Additionally, firefighter overtime is usually higher in
the fall and winter due to strike team deployments to wildfires throughout California (which is
reimbursable). Midyear actuals do not include the $0.5 million discretionary payment toward
unfunded pension liability that Council approved on January 24, 2024.
2024-02-28 Item #10D Page 5 of 28
Contracts and Services. Midyear actuals total $14.5 million or 36 percent of budgeted
expenditures. This is largely due to the timing of the Sheriff’s department invoicing. For example,
FY 2023-24 midyear actuals only reflect four months (July – October) of law enforcement
services. The Sheriff’s department typically issues more invoices in the second half of the fiscal
year than in the first half.
Materials and Supplies. Midyear actuals total $0.8 million or 34 percent of budgeted expenditures.
Citywide expenditures on materials and supplies are typically lower during the first six months of
the fiscal year.
Capital Outlay. Midyear actuals total $6.0 million or 88 percent of budgeted expenditures. This is
due to the one-time purchase of 1.43 acres at Coast Highway 101 and La Costa Avenue approved
by Council on September 20, 2023.
Transfers
Transfers involve moving budgeted appropriations between funds, including the capital project
funds. Midyear actuals total $10.1 million or 76 percent of budget. This is primarily attributable to
transfers out to the Capital Improvement Project funds that are recorded in the same period as
the July budget appropriation.
CAPITAL IMPROVEMENT PROGRAM
Attachment 4 summarizes Capital and Work Project budget and expenditures through December
31, 2023. Additional details regarding City Projects and Initiatives are available on the City
website: https://www.encinitasca.gov/government/city-projects-initiatives.
PROPOSED ADJUSTMENTS
Exhibit A of the Budget Resolution (Attachment 1) provides a detailed list of proposed budget
adjustments. The table below summarizes the net impact to fund balance if approved.
2024-02-28 Item #10D Page 6 of 28
Operating Adjustments
Revenue adjustments typically are not proposed at midyear because most tax revenue is received
in the second half of the year. If additional adjustments are needed, staff will amend revenue as
part of the next Fiscal Year 2024-25 Budget Introduction.
Some revenue sources carry variable costs based on actual activity, such as fire strike team cost
recovery; recreation program instructor contracts; the portion of building fees owed to contracted
plan check services; and parking enforcement. Timing-related administrative budget adjustments
can be needed prior to midyear to pay contracted vendors for revenue-generating services
performed in first and second quarter. No net $0 ratifications are proposed.
Proposed expenditure adjustments generally reflect contract changes, price increases, or
unanticipated activities that were not included in the current FY 2023-24 budget. Prior to
proposing expenditure adjustments, staff evaluates whether amounts can be absorbed within
existing operating appropriations.
Personnel. The number of employees is measured in full-time equivalent (FTE) units, where one
FTE works 2,080 hours per year. On July 1, 2023, the City’s employee count totaled 248.40 FTE.
Staff is proposing midyear personnel adjustments (Attachment 2) that increase the number of City
employees by 2.0 FTE to 250.40 FTE.
The Development Services Policy Planning and Housing Division is requesting one new
unrepresented Homeless Solutions Coordinator position at Grade 45.
This item falls within the Housing and Affordability focus area of the Strategic Plan by
providing diverse and affordable housing, including workforce housing, having a roof over
everyone’s head, engaging underrepresented populations, and ensuring the provision of
support services.
This position is needed to support the homeless solutions staff to implement the City’s
Homeless Action Plan; respond to citizen and management requests; review data and
prepare reports; coordinate with service providers and other applicable agencies; and
conduct case management and provide wrap-around services for people experiencing
homelessness in Encinitas. The Buena Creek Navigation Center (BCNC) has a target goal
for their grand opening in March 2024, and the existing homeless solutions staff will need
to provide some oversight to the BCNC which will limit their ability to provide the existing
homelessness services required of that position. This new position will provide that
needed support. In addition, this new position would allow staff coverage on the weekends
which is currently not available due to limited staffing resources.
The FY 2023-24 fiscal impact is projected at $57,630, which includes three months of
personnel costs plus related equipment setup, supplies, training, and memberships.
Recurring personnel expenditures, projected at approximately $200,230 in FY 2024-25,
would be included in future operating budgets.
The Development Services Policy Planning and Housing Division is requesting one new
unrepresented Rental Assistance Program Manager position at Grade 45.
This item falls within the Housing and Affordability focus area of the Strategic Plan by
providing diverse and affordable housing, including workforce housing, having a roof over
everyone’s head, engaging underrepresented populations, and ensuring the provision of
support services.
According to the federal Housing Choice Voucher (HCV) guidebook, typical staffing levels
based upon the number of vouchers currently managed under the City’s program should
fall between two and four FTEs. Currently, the City only employs 1.5 HCV program FTEs.
The City was recently awarded $315,326 in new Housing Assistance Payment (HAP)
funds to help expand the program and assist additional families currently on the wait list.
2024-02-28 Item #10D Page 7 of 28
The increase in HAP funds for the HCV program will result in additional leasing which in
turn generates the income to pay for more salaries. Additionally, United States Department
of Housing and Urban Development (HUD) is mandating changes to the HCV program
that start to go into effect in 2024 which require additional staff time to train on and
implement the changes, and to update the Administrative Plan for the City’s HCV program.
Additional staff resources are needed in order to lease up the awarded funding, implement
the federal changes, and meet State requirements for Housing Element Program 2C.
The FY 2023-24 fiscal impact is projected at $56,135, which includes three months of
personnel costs plus related equipment setup, supplies, training, and memberships.
Recurring personnel expenditures, projected at approximately $194,850 in FY 2024-25,
would be included in future operating budgets.
Potential offsetting revenue would result from an increase in the number of vouchers being
leased up resulting in more HAP and administrative funds for the HCV program which can
be used to pay for more salaries.
Capital Project Adjustments
Capital Funds 401 and 402 are closing completed projects and returning unspent budget to the
funding source. Detailed explanations for proposed budget amendments are included in Exhibit
A of the Budget Resolution (Attachment 1). The General Fund impact is $0.
ATTACHMENTS:
1. Resolution No. 2024-22 titled “A Resolution of the City Council of the City of Encinitas,
California, Amending the Fiscal Year 2023-24 Budget”
2. Resolution No. 2024-23 titled “A Resolution of the City Council of the City of Encinitas,
California, Amending Position Titles and Pay Ranges for Fiscal Year 2023-24”
3. General Fund Projected Budgetary Fund Balance
4. General Fund Summary of Revenue, Expenditures, and Transfers for Six Months Ended
December 31, 2023
5. Capital Improvement Program Activity for Six Months Ended December 31, 2023
2024-02-28 Item #10D Page 8 of 28
ATTACHMENT 1
RESOLUTION NO. 2024-22
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ENCINITAS, CALIFORNIA,
AMENDING THE FISCAL YEAR 2023-24 BUDGET
WHEREAS, on June 21, 2023, the City Council of the City of Encinitas adopted
Resolution Number 2023-47 adopting the budget for Fiscal Year 2023-24; and
WHEREAS, changes in anticipated revenues and/or expenditures of the City of
Encinitas necessitates amendments to the appropriations for Fiscal Year 2023-24; and
WHEREAS, budgeted expenditures do not exceed anticipated revenue and available
fund balance; and
WHEREAS, the City Council has reviewed the proposed Fiscal Year 2023-24 budget
amendments.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Encinitas,
California, that the budget amendments for Fiscal Year 2023-24 as contained in Exhibit A
to this resolution are hereby adopted.
NOW, THEREFORE, BE IT FURTHER RESOLVED that this action is exempt from
the provisions of the California Environmental Quality Act (CEQA) pursuant to Section
15378(b)(5) of the CEQA Guidelines, as an organizational or administrative activity of
government that will not result in a direct or indirect physical change in the environment.
PASSED, APPROVED AND ADOPTED this 28th day of February 2024 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
2024-02-28 Item #10D Page 9 of 28
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 28th day of February 2024 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
_____________________________
Kathy Hollywood, City Clerk
2024-02-28 Item #10D Page 10 of 28
Exhibit A
Resolution 2024-22
FY 2023-24 Midyear Operating Adjustments
Proposed Increase or (Decrease)
Fund Org Description
Revenue/
Transfer In
Expenditure/
Transfer Out
101 - GENERAL FUND 1,012,760 1,243,610
10151405 - DEV SVC-ADMINISTRATION
Payroll allocation from General Fund to Housing Funds (21,950)
10151430 - DEV SVC-ADV PLN & HSG-POLICY
Payroll allocation from General Fund to Housing Funds (204,705)
Homeless Solutions Coordinator 57,630
Rental Assistance Program Manager 56,135
10151440 - DEV SVC-BUILDING & CODE-CODE
Building Plan Check Fees 780,000
Building Plan Check Technical Services Contract 780,000
10162511 - PUBLIC SAFETY-FIRE OPERATIONS
Strike Team Cost Recovery 94,585
Strike Team Expense 41,675
Other Revenue 43,975
Personnel Uniforms 25,000
Technical Service Contracts 4,800
Public Services Contracts 6,200
Computer Hardware and Software 14,175
10171630 - PUBLIC WORKS-STREET MAINT
General Repair Services Contract 215,000
LED Message Board Rentals 100,000
10171650 - PUBLIC WORKS-STORMWATER MAINT
Clean Stormwater Pipe at Ocean Cove 97,000
10180876 - REC FACILITY PROGRAMS & EVENTS
Recreation Fees 94,200
Recreation Contract Instructors 72,650
222 - CDBG GRANT 96,710
22251470 - DEV SVC-PLAN-CDBG PROGRAMS
Payroll allocation from General Fund to Housing Funds 96,710
230 - CSA-17 BENEFIT FEES 60,000
23062511 - CSA-17 BENEFIT FEES-FIRE OPS
Drones and Accessories 60,000
551 - SECTION 8 HOUSING ADMIN 137,155
55151480 - DEV SVC-SECTION 8 ADMIN
Payroll allocation from General Fund to Housing Funds 120,555
Section 8 Software Upgrade 16,600
561 - PAC PINES AFFORDABLE HOUSING 9,395
56151480 - DEV SVC-PACIFIC PINES
Payroll allocation from General Fund to Housing Funds 9,395
601 - SELF INSURANCE 45,000
60120340 - CITY MANAGER-RISK MANAGEMENT
Temporary Salaries 45,000
624 - FIRE APPARATUS REPLACEMENT 10,515 135,700
62400000 - FIRE APPARATUS REPLACEMENT
Strike Team Cost Recovery 10,515
62471670 - PUBLIC WORKS-FLEET FIRE REPL 135,700
Equipment - E232 Type 1 fire engine (purchased stock to
replace damaged fire engine) at Fire Station 2
97,200
Equipment - PT236 new Type 6 fire engine for Fire Station 6 26,900
Equipment - UT233 replacement utility vehicle 11,600
TOTAL 1,023,275 1,727,570
2024-02-28 Item #10D Page 11 of 28
Exhibit A
Resolution 2024-22
FY 2023-24 Midyear CIP Adjustments
Proposed Increase or (Decrease)
Line Project Org Object Description
Revenue/
Transfer In
Expenditure/
Transfer
Out
Close Projects and Return Funding
1 CD17B 40195239 590 5YR HABITAT-BIOLOGICAL &
MONITORING
2016-12-14 Item 08G Notice of
Completion
(28,829)
2 40190999 498.2 Close project 28,829
3 23900000 398.2 Return to Flood Control Mitigation Fund 28,829
4 CS20D 40295222 590 MACKINNON AVE ADA SIDEWALK
IMPROVEMENTS
2022-01-26 Item 08C Notice of
Completion
(84)
5 40290999 498.2 Close project 84
6 22200000 398.2 Return to CDBG Grant Fund 84
Net $0 Transfers
7 CC24A 51296662 540 From SEJPA Plan Improvements (75,000)
8 CC24B 51296662 540 To Olivenhain Inlet Gate Replacement 75,000
9 CD05E 40195101 590 From annual Storm Drain Repair (90,000)
10 CD23A 40195101 590 To N Hwy 101 Drainage Improvements 90,000
Adjustment
11 CS19E 40195222 590 CS19E SANTA FE DR CORRIDOR
IMPROVEMENTS
(8,237)
12 40100000 398.2 Reduce transfers to match actual CDBG
grant received
(8,237)
TOTAL 20,675 (8,237)
Note: columns may not sum due to rounding
2024-02-28 Item #10D Page 12 of 28
ATTACHMENT 2
RESOLUTION 2024-23
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ENCINITAS, CALIFORNIA
AMENDING POSITION 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, on June 21, 2023, the City Council approved the City of Encinitas Position
Titles and Pay ranges for Fiscal Year 2023-24; and
WHEREAS, on September 13, 2023, the City Council amended the City of Encinitas
Position Titles and Pay ranges for Fiscal Year 2023-24 to include the changes to the Battalion
Chiefs Association’s pay ranges to be effective July 1, 2023; and
WHEREAS, on November 8, 2023, the City Council adopted the Position Titles and Pay
Ranges for Fiscal Year 2023-24 for Unrepresented Employees, Service Employees International
Union, Local #221, Encinitas Battalion Chiefs Association, Local IAFF # 5376, and Encinitas Fire
Fighter Association, Local IAFF # 3787 effective November 15, 2023; and
WHEREAS, the City Council of the City of Encinitas is amending Position Titles and Pay
ranges for Fiscal Year 2023-24 (Exhibit A) to include the following personnel changes to be
effective February 28, 2024:
Add 1.0 FTE Homeless Solutions Coordinator in the Development Services
Department, and
Add 1.0 FTE Rental Assistance Program Manager in the Development Services
Department.
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.
NOW, THEREFORE, BE IT FURTHER RESOLVED that this action is exempt from the
provisions of the California Environmental Quality Act (CEQA) pursuant to Section 15378(b)(5) of
the CEQA Guidelines, as an organizational or administrative activity of government that will not
result in a direct or indirect physical change in the environment.
PASSED, APPROVED AND ADOPTED this 28th day of February 2024 by the City Council
of the City of Encinitas, State of California.
______________________________
Tony Kranz, Mayor
ATTEST:
______________________________
Kathy Hollywood, City Clerk
2024-02-28 Item #10D Page 13 of 28
ATTACHMENT 2
APPROVED AS TO FORM:
_____________________________
Tarquin Preziosi, City Attorney
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 28th day of February 2024 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
______________________________
Kathy Hollywood, City Clerk
2024-02-28 Item #10D Page 14 of 28
Exhibit A
Resolution 2024-23
Classification Title MIN. MAX. MIN. MAX.
Accountant I 29.5049 41.5163 5,114 7,196
Accountant II 32.1660 45.2609 5,575 7,845
Accountant III 35.3573 49.7513 6,129 8,624
Administrative Fire Battalion Chief (40 hrs. a week)58.4699 90.7062 10,135 15,722
Administrative Services Director 69.5433 113.2783 12,054 19,635
Administrative Services Manager 46.6947 68.9894 8,094 11,958
Arts Assistant 19.8159 26.5551 3,435 4,603
Arts Program Administrator 41.0156 60.5987 7,109 10,504
Assistant Center Manager 36.8910 54.5049 6,394 9,448
Assistant City Manager 72.1421 117.5118 12,505 20,369
Assistant Director of Development Services 59.0803 96.2359 10,241 16,681
Assistant Director of Engineering 59.0803 96.2359 10,241 16,681
Assistant Finance Director 59.0803 96.2359 10,241 16,681
Assistant Public Works Director/Assistant General Manager 59.0803 96.2359 10,241 16,681
Center Manager 41.0156 60.5987 7,109 10,504
City Clerk & Legislative Services Director 69.5433 113.2738 12,054 19,635
City Manager 141.8312 141.8312 24,584 24,584
City Traffic Engineer 53.3178 82.7135 9,242 14,337
Code Enforcement Officer I 29.5049 41.5163 5,114 7,196
Code Enforcement Officer II 32.1660 45.2609 5,575 7,845
Code Enforcement Officer III 35.3573 49.7513 6,129 8,624
Code Enforcement Supervisor 36.2078 53.4956 6,276 9,273
Department Administrative Support Coordinator 27.3799 38.5262 4,746 6,678
Department Manager I 53.3178 82.7135 9,242 14,337
Department Manager II 59.0803 96.2359 10,241 16,681
Deputy City Clerk 36.8910 54.5049 6,394 9,448
Deputy City Manager 72.0168 117.3078 12,483 20,334
Deputy Fire Chief 66.4286 103.0528 11,515 17,863
Deputy Fire Marshal I 32.1660 45.2609 5,575 7,845
Deputy Fire Marshal II 35.3573 49.7513 6,129 8,624
Development Services Director 69.5433 113.2783 12,054 19,635
Director of Engineering / City Engineer 69.5433 113.2783 12,054 19,635
Engineer I 42.7905 63.2212 7,417 10,958
Engineer II 45.8299 67.7118 7,944 11,737
Engineering Specialist I 29.5049 41.5163 5,114 7,196
Engineering Specialist II 32.1660 45.2609 5,575 7,845
Engineering Specialist III 35.3573 49.7513 6,129 8,624
Environmental Project Manager 48.8944 75.8515 8,475 13,148
Executive Assistant 32.7729 46.1150 5,681 7,993
Facilities Specialist 27.3799 38.5262 4,746 6,678
Facilities Supervisor 35.3573 49.7513 6,129 8,624
Finance & City Treasurer Director 69.5433 113.2738 12,054 19,635
Finance Analyst I 32.7729 46.1150 5,681 7,993
Finance Analyst II 36.0244 50.6900 6,244 8,786
Finance Analyst III 38.9533 57.5519 6,752 9,976
Finance Manager I 41.0156 60.5987 7,109 10,504
Finance Manager II 46.9306 72.8052 8,135 12,620
Finance Manager III 48.8944 75.8515 8,475 13,148
Salary Schedule for Fiscal Year 2023-24
City of Encinitas
HOURLY MONTHLY
Effective February 28, 2024
Page 1 of 42024-02-28 Item #10D Page 15 of 28
Salary Schedule for Fiscal Year 2023-24
City of Encinitas
Effective February 28, 2024
Classification Title MIN. MAX. MIN. MAX.
Finance Technician I 24.2793 32.5365 4,208 5,640
Finance Technician I - Confidential 24.7374 33.1503 4,288 5,746
Finance Technician II 25.2544 35.5354 4,377 6,159
Finance Technician II - Confidential 25.7309 36.2058 4,460 6,276
Finance Technician III 27.3799 38.5262 4,746 6,678
Finance Technician III - Confidential 27.8965 39.2531 4,835 6,804
Fire Administrative Manager 46.6947 68.9894 8,094 11,958
Fire Battalion Chief (56 hrs. a week) 37.9685 58.9017 9,213 14,292
Fire Chief 72.0168 117.3078 12,483 20,334
Fire Marshal 50.6517 78.5772 8,780 13,620
Fleet Maintenance Supervisor 35.3573 49.7513 6,129 8,624
Geographic Information Systems Analyst I 32.1660 45.2609 5,575 7,845
Geographic Information Systems Analyst II 36.2078 53.4956 6,276 9,273
Geographic Information Systems Analyst III 38.2320 56.4861 6,627 9,791
Geographic Information Systems Technician I 24.2793 32.5365 4,208 5,640
Geographic Information Systems Technician II 27.3799 38.5262 4,746 6,678
Heavy Equipment Mechanic I 24.2793 32.5365 4,208 5,640
Heavy Equipment Mechanic II 27.3799 38.5262 4,746 6,678
Heavy Equipment Mechanic III 29.5049 41.5163 5,114 7,196
Homeless Solutions Coordinator 46.6947 68.9894 8,094 11,958
Homeless Solutions Manager 48.8944 75.8515 8,475 13,148
Housing Services Manager 48.8944 75.8515 8,475 13,148
Human Resources Analyst I 32.7729 46.1150 5,681 7,993
Human Resources Analyst II 36.0244 50.6900 6,244 8,786
Human Resources Analyst III 38.9533 57.5519 6,752 9,976
Human Resources Director 69.5433 113.2783 12,054 19,635
Human Resources Manager 46.6947 68.9894 8,094 11,958
Human Resources Specialist 30.0616 42.2996 5,211 7,332
Human Resources Technician I 24.7374 33.1503 4,288 5,746
Human Resources Technician II 25.7309 36.2058 4,460 6,276
Information & Technology Director 69.5433 113.2783 12,054 19,635
Information Technology Analyst I 32.1660 45.2609 5,575 7,845
Information Technology Analyst II 36.2078 53.4956 6,276 9,273
Information Technology Analyst III 38.2320 56.4861 6,627 9,791
Information Technology Project Manager 41.0156 60.5987 7,109 10,504
Information Technology Supervisor 43.5979 64.4140 7,557 11,165
Information Technology Technician I 24.2793 32.5365 4,208 5,640
Information Technology Technician II 27.3799 38.5262 4,746 6,678
Lead Inspector 38.2320 56.4861 6,627 9,791
Management Analyst I 32.7729 46.1150 5,681 7,993
Management Analyst II 36.0244 50.6900 6,244 8,786
Management Analyst III 38.9533 57.5519 6,752 9,976
Marine Safety Captain 46.1380 68.1672 7,997 11,816
Marine Safety Lieutenant 34.0400 47.8979 5,900 8,302
Marine Safety Sergeant 31.2236 43.9345 5,412 7,615
Mobility Manager 38.9533 57.5519 6,752 9,976
Park Operations Manager 48.8944 75.8515 8,475 13,148
Parks & Beach Supervisor I 32.1660 45.2609 5,575 7,845
Parks & Beach Supervisor II 35.3573 49.7513 6,129 8,624
HOURLY MONTHLY
Page 2 of 42024-02-28 Item #10D Page 16 of 28
Salary Schedule for Fiscal Year 2023-24
City of Encinitas
Effective February 28, 2024
Classification Title MIN. MAX. MIN. MAX.
Parks, Recreation & Cultural Arts Director 69.5433 113.2783 12,054 19,635
Payroll Specialist 30.0616 42.2996 5,211 7,332
Planner I 27.3799 38.5262 4,746 6,678
Planner II 29.5049 41.5163 5,114 7,196
Planner III 32.1660 45.2609 5,575 7,845
Planner IV 36.2078 53.4956 6,276 9,273
Planning Manager 53.3178 82.7135 9,242 14,337
Principal Engineer 53.3178 82.7135 9,242 14,337
Principal Planner 50.8578 78.8975 8,815 13,676
Program Administrator 41.0156 60.5987 7,109 10,504
Program Assistant I 19.8159 26.5551 3,435 4,603
Program Assistant I - Confidential 20.1897 27.0562 3,500 4,690
Program Assistant II 24.2793 32.5365 4,208 5,640
Program Assistant II - Confidential 24.7374 33.1503 4,288 5,746
Program Assistant III 25.2544 35.5354 4,377 6,159
Program Assistant III - Confidential 25.7309 36.2058 4,460 6,276
Program Coordinator 27.3799 38.5262 4,746 6,678
Public Works Director 69.5433 113.2783 12,054 19,635
Recreation Services Manager 48.8944 75.8515 8,475 13,148
Recreation Supervisor I 29.5049 41.5163 5,114 7,196
Recreation Supervisor II 32.1660 45.2609 5,575 7,845
Rental Assistance Program Manager 46.6947 68.9894 8,094 11,958
Risk/Safety Analyst I- Confidential 32.7729 46.1150 5,681 7,993
Risk/Safety Analyst II-Confidential 36.0244 50.6900 6,244 8,786
Risk/Safety Analyst III- Confidential 38.9533 57.5519 6,752 9,976
Senior Deputy Fire Marshal 38.2320 56.4861 6,627 9,791
Senior Engineer 50.8578 78.8975 8,815 13,676
Senior Finance Analyst 41.0156 60.5987 7,109 10,504
Senior Human Resources Analyst 41.0156 60.5987 7,109 10,504
Senior Ocean Lifeguard 24.7592 34.8387 4,292 6,039
Senior Management Analyst 41.0156 60.5987 7,109 10,504
Senior Payroll Specialist 32.7729 46.1150 5,681 7,993
Senior Planner I 43.5979 64.4140 7,557 11,165
Senior Planner I - Mobility Coordinator 43.5979 64.4140 7,557 11,165
Senior Planner II 46.6947 68.9894 8,094 11,958
Senior Risk Analyst 41.0156 60.5987 7,109 10,504
Special Events & Projects Supervisor 36.0244 50.6900 6,244 8,786
Stormwater Environmental Specialist I 29.5049 41.5163 5,114 7,196
Stormwater Environmental Specialist II 32.1660 45.2609 5,575 7,845
Stormwater Environmental Specialist III 35.3573 49.7513 6,129 8,624
Superintendent 48.8944 75.8515 8,475 13,148
Sustainability Manager 48.8944 75.8515 8,475 13,148
Utility & Maintenance Field Supervisor 35.3573 49.7513 6,129 8,624
Utility & Maintenance Supervisor I 36.8910 54.5049 6,394 9,448
Utility & Maintenance Supervisor II 38.9533 57.5519 6,752 9,976
Utility & Maintenance Technician I 24.2793 32.5365 4,208 5,640
Utility & Maintenance Technician II 25.2544 35.5354 4,377 6,159
Utility & Maintenance Technician III 27.3799 38.5262 4,746 6,678
Utility & Maintenance Technician IV 29.5049 41.5163 5,114 7,196
HOURLY MONTHLY
Page 3 of 42024-02-28 Item #10D Page 17 of 28
Salary Schedule for Fiscal Year 2023-24
City of Encinitas
Effective February 28, 2024
MIN.MAX. MIN. MAX.
Fire Fighter Association (EFFA)
Probationary FF/Paramedic 31.4714 31.4714 7,637 7,637
Firefighter/Pramedic III 36.9788 36.9788 8,974 8,974
Firefighter/Pramedic II 37.7654 37.7654 9,164 9,164
Firefighter/Paramedic I 38.9459 38.9459 9,451 9,451
Fire Engineer 39.7191 39.7191 9,638 9,638
Fire Captain 46.6057 46.6057 11,310 11,310
Administrative Fire Captain (40 hour per week)71.7726 71.7726 12,441 12,441
HOURLY MONTHLY
Page 4 of 42024-02-28 Item #10D Page 18 of 28
Projected Budgetary Fund Balance
Fiscal Year 2023-24
Available Fund Balance General Fund
ACFR Actual Beginning Fund Balance, 7/1/2023 34,844,329$
Less Committed Budget Stabilization Reserve (2% Revenue) 2,007,833
Committed Contingency Reserve (20% Operating Expenditures) 18,033,753
Does not include $6.3M land purchase approved 9/20/23
Restricted 199,164
Nonspendable 310,620
Total Unassigned Fund Balance, 7/1/2023 14,292,959
City Council Action
Date Title Resolution General Fund
2023-06-21 FY24 Operating and Capital Budget Adoption 2023-047 (2,372,120)
2023-06-28 CS23A Construction and Inspection Contract Award 2023-085
2023-08-09 Replace VM318 Combination Sewer/Storm Drain Cleaning Truck 2023-091
2023-08-16 WF24A 2022 State Homeland Security Program Grant 2023-097
2023-08-23 CS19E State DOT Funding for Santa Fe Drive Improvements 2023-101
2023-09-13 CD23A HUD Grant Funding N 101 Drainage 2023-106
2023-09-20 Purchase 1.43 acres Hwy 101 / La Costa Ave ($6.3M Reserves)2023-102 -
2023-09-27 Continuing Appropriations from FY23 2023-111 (376,753)
CX23A Lake Drive Emergency Repairs and NOC 2023-089 (306,000)
2023-10-25 Firefighter SCBA and Rapid Intervention Team Paks 2023-123 (513,692)
2023-12-13 CD05E Moonlight Beach Barrels and Storm Water Repairs 2023-136 (300,000)
Housing Choice Voucher CY23 Set-Aside Funding: Lower Than Average
Leasing
2023-137
2023-12-20 CF22A City Hall Phase 2 NOC and EV Rebate 2023-143 42,411
2024-01-24 Cannabis HdL Contract Amendment 2 2024-011 (7,470)
CF20D Pacific View Building Occupancy 2024-017 (161,682)
Discretionary Payment - Unfunded Pension Liability 2024-010 (500,000)
Replenish Fund 403 Facilities Capital Maintenance 2024-010 (1,000,000)
Replenish Fund 601 Risk Mgmt (Self Insurance)2024-010 (1,500,000)
Replenish Fund 622 Vehicle Replacement 2024-010 (1,000,000)
Replenish Fund 623 Machinery & Equip Replacement 2024-010 (500,000)
Replenish Fund 624 Fire Apparatus Replacement 2024-010 (2,000,000)
C23D HAP Implementation - Buena Creek Navigation Center Ops FY24 2024-007 (535,511)
2024-02-21 Connected Coastlines State Coastal Conservancy Grant 2024-015
2024-02-28 (Proposed) WC23B Traffic Study Infrastructure Improvements 2024-021 (27,965)
(Proposed) Midyear Budget Adjustments 2024-022 (230,850)
(blank) (TBD) CF24A Emergency: Swami's Beach Restrooms Sewer Line Failure 2024-TBD
(TBD) CF23D Emergency Repairs to Fire Station 4 2024-TBD
(TBD) CF23D Emergency Repairs to Fire Station 5 2024-TBD
(TBD) CX24B Emergency Sediment Cleanup Manchester Culvert to San Elijo
Lagoon
2024-TBD (185,000)
(TBD) CX24C Emergency Lake Dr Canyon Repair 2024-TBD (752,480)
Total Fiscal Impact (12,227,112)
Projected Unassigned Fund Balance, 6/30/2024 2,065,847
Note: Blank rows = action impacts other funds.
- or 0 = $0 net impact related to equal increases and decreases in the same fund.
(Proposed or TBD) = appropriation request is known, but not yet approved
2024-02-28 Item #10D Page 19 of 28
General Fund
Summary of Revenue, Expenditures, and Transfers
For six months ended December 31, 2023
Original Revised July..Dec Actuals Proposed
Budget Budget Actuals Over (Under) % Increase
FY 2023-24 FY 2023-24 FY 2023-24 Rev Budget Used (Decrease)
REVENUES BY SOURCE
Tax Revenue
1 Property Tax 63,082,500 63,082,500 22,380,419 (40,702,081) 35%
2 Documentary Transfer Tax 650,000 650,000 270,958 (379,042) 42%
3 Sales Tax 17,490,000 17,490,000 5,552,292 (11,937,708) 32%
4 Transient Occupancy Tax 4,300,000 4,300,000 2,298,335 (2,001,665) 53%
5 Franchise Fees 2,335,500 2,335,500 594,223 (1,741,277) 25%
6 Excise Tax 250,000 250,000 - (250,000) 0%
7 Penalties & Interest - Delinq Taxes - - 76,434 76,434 #DIV/0!
8 Total Tax Revenue 88,108,000 88,108,000 31,172,660 (56,935,340) 35%
Other Revenue
9 Licenses and Permits 291,000 291,000 204,130 (86,870) 70%
10 Intergovernmental Revenue 808,515 808,515 190,939 (617,576) 24%
11 Charges for Services 9,278,316 9,278,316 5,580,205 (3,698,111) 60% 874,200
12 Fines and Penalties 355,000 355,000 227,868 (127,132) 64%
13 Use of Money and Property 1,076,800 1,076,800 828,254 (248,546) 77%
14 Other Revenue 474,000 516,411 356,536 (159,875) 69% 135,385
15 Other Financing Sources/Uses - - - - #DIV/0!
16 Total Other Revenue 12,283,631 12,326,042 7,387,932 (4,938,110) 60%
17 Total Revenue 100,391,631 100,434,042 38,560,592 (61,873,450) 38%1,009,585
EXPENDITURES BY FUNCTION
General Government
18 300 City Council - Administration 588,732 543,723 231,865 (311,858) 43%
19 302 City Attorney 935,000 935,000 250,069 (684,931) 27%
20 310 City Manager - Administration 1,398,431 1,796,715 776,543 (1,020,173) 43%
21 312 CM Economic Development 163,500 163,500 60,417 (103,083) 37%
22 314 CM Environmental (re-org DS) - - - - #DIV/0!
23 320 Human Resources 1,250,445 1,285,977 513,720 (772,257) 40%
24 330 Information Technology 4,130,294 4,208,894 1,830,494 (2,378,400) 43%
25 350 City Clerk - Administration 544,543 564,172 253,481 (310,691) 45%
26 351 City Clerk - Elections 3,500 3,500 - (3,500) 0%
27 360 Finance - Administration 2,722,218 2,810,420 1,263,135 (1,547,285) 45%
28 Total General Government 11,736,663 12,311,900 5,179,723 (7,132,177) 42%
Development Services
29 314 Environmental 385,376 392,948 129,468 (263,479) 33%
30 400 Director (re-org Eng) - - 5 5 #DIV/0!
31 405 Administration 559,319 579,752 264,288 (315,464) 46% (21,950)
32 410 Land Development 4,388,105 4,519,770 1,872,524 (2,647,246) 41%
33 415 Regulatory Permits 210,111 131,970 53,001 (78,969) 40%
34 420 Applicant Deposits - - - - #DIV/0!
35 430 Advanced Planning & Housing 1,806,456 1,912,947 597,478 (1,315,469) 31% (90,940)
36 440 Building & Code Enforce 3,049,398 3,068,355 1,696,538 (1,371,817) 55% 780,000
37 450 Parking Citations 229,841 229,841 48,324 (181,517) 21%
38 470 Engineering Inspections 1,629,015 1,406,226 509,486 (896,740) 36%
39 Total Development Services 12,257,621 12,241,807 5,171,111 (7,070,697) 42%
2024-02-28 Item #10D Page 20 of 28
General Fund
Summary of Revenue, Expenditures, and Transfers
For six months ended December 31, 2023
Original Revised July..Dec Actuals Proposed
Budget Budget Actuals Over (Under) % Increase
FY 2023-24 FY 2023-24 FY 2023-24 Rev Budget Used (Decrease)
Engineering
40 700 City CIP Engineering 2,226,484 2,654,923 965,615 (1,689,308) 36%
41 710 Traffic Engineering 967,092 994,261 405,193 (589,068) 41%
42 730 Eng Inspections (re-org DS) - - - - #DIV/0!
43 Total Engineering 3,193,576 3,649,184 1,370,808 (2,278,376) 38%
Public Safety
44 500 Law Enforcement 17,865,449 17,865,449 5,890,881 (11,974,568) 33%
45 510 Fire Administration 717,545 714,984 332,816 (382,168) 47%
46 511 Fire Operations 16,744,391 17,877,543 9,591,969 (8,285,574) 54% 88,675
47 512 Loss Prevention 726,415 767,916 367,918 (399,998) 48%
48 513 Disaster Prep 230,353 262,311 144,985 (117,326) 55%
49 514 Marine Safety 1,858,733 1,887,562 888,785 (998,777) 47%
50 515 Junior Lifeguards 330,366 336,131 154,835 (181,296) 46%
51 Total Public Safety 38,473,252 39,711,895 17,372,189 (22,339,706) 44%
Public Works
52 600 Administration 562,742 584,229 284,350 (299,879) 49%
53 620 Environmental - - - - #DIV/0!
54 630 Street Maintenance 3,685,373 3,739,494 1,368,893 (2,370,601) 37% 315,000
55 640 Facility Maint Civic Center 586,508 590,166 258,401 (331,765) 44%
56 641 Facility Maint Fire Stations 396,865 398,973 144,398 (254,575) 36%
57 642 Facility Maint Yard 259,596 261,139 94,294 (166,845) 36%
58 643 Facility Maint Library 473,623 475,166 184,067 (291,099) 39%
59 644 Facility Maint Comm Ctr Park 480,037 484,422 181,818 (302,605) 38%
60 650 Stormwater Maintenance 816,489 835,371 324,999 (510,373) 39% 97,000
61 651 Stormwater Flood 96,405 98,582 34,170 (64,412) 35%
62 652 Stormwater Program 842,298 867,517 362,882 (504,635) 42%
63 Total Public Works 8,199,936 8,335,060 3,238,271 (5,096,789) 39%
Parks, Recreation, and Cultural Arts
64 800 Administration 1,651,001 1,456,403 553,296 (903,107) 38%
65 810 Park Maintenance 3,316,229 3,332,241 1,413,437 (1,918,804) 42%
66 820 Beach Maintenance 796,303 801,271 330,354 (470,917) 41%
67 821 Surf Permits 33,500 33,500 28,844 (4,656) 86%
68 830 Trail Maintenance 412,791 414,841 88,777 (326,064) 21%
69 840 Recreation Programs 731,099 742,706 393,650 (349,055) 53%
70 850 Community Center 933,760 948,882 406,935 (541,947) 43%
71 856 Comm Ctr Programs 234,956 236,566 115,425 (121,141) 49%
72 857 Comm Ctr Facility Rentals 208,586 212,329 59,130 (153,199) 28%
73 861 Senior Ctr Programs 173,419 174,646 37,851 (136,795) 22%
74 876 Facility Programs & Events 629,156 633,429 434,953 (198,476) 69% 72,650
75 877 Facility Rentals 91,372 93,180 35,353 (57,827) 38%
76 879 Concession & Vending - - - - #DIV/0!
77 881 Cultural Arts 728,969 742,356 238,450 (503,906) 32%
78 Total Parks Rec & Cultural Arts 9,941,141 9,822,350 4,136,455 (5,685,895) 42%
2024-02-28 Item #10D Page 21 of 28
General Fund
Summary of Revenue, Expenditures, and Transfers
For six months ended December 31, 2023
Original Revised July..Dec Actuals Proposed
Budget Budget Actuals Over (Under) % Increase
FY 2023-24 FY 2023-24 FY 2023-24 Rev Budget Used (Decrease)
Non-Departmental
79 900 Central Purchases 80,798 6,380,798 6,062,029 (318,769) 95%
80 901 Shared Expenses 6,285,778 4,906,215 4,362,919 (543,296) 89%
81 Total Non-Departmental 6,366,576 11,287,013 10,424,948 (862,065) 92%
82 Total Expenditures 90,168,765 97,359,210 46,893,505 (50,465,705) 48%1,240,435
83 Excess Revenue Over Expenditures 10,222,866 3,074,832 (8,332,913) (11,407,745)
TRANSFERS
Transfers In / Sources
84 Transfers In - Operating 1,191,877 1,191,877 595,983 (595,894) 50%
85 Transfers In - Capital 1,770,838 1,770,838 - (1,770,838) 0%
86 Transfers In - Other - - - - #DIV/0!
87 Transfers In - Debt Service - - - - #DIV/0!
88 Total Transfers In 2,962,715 2,962,715 595,983 (2,366,732) 20%
Transfers Out / Uses #DIV/0!
89 Transfers Out - Operating 6,562,987 6,562,987 3,437,073 (3,125,914) 52%
90 Transfers Out - Capital 3,811,744 4,417,744 4,417,744 - 100%
91 Transfers Out - Other - - - - #DIV/0!
92 Transfers Out - Debt Service 5,182,970 5,182,970 2,836,147 (2,346,823) 55%
93 Total Transfers Out 15,557,701 16,163,701 10,690,964 (5,472,737) 66%
94 Net Transfers (12,594,986) (13,200,986) (10,094,980) 3,106,006 76%
95 Net Increase (Decr) to Fund Balance (2,372,120) (10,126,154) (18,427,893) (8,301,739)
96 Adjusted Incr (Decr) to Fund Bal (2,372,120) (10,126,154) (18,427,893) (8,301,739)
Original Revised YTD $ Over
Budget Budget Actuals (Under)
Alternate Analysis FY 2023-24 FY 2023-24 FY 2023-24 Rev. Budget % Used
EXPENDITURES BY TYPE
97 Personnel 47,111,867 47,093,667 25,272,841 (21,820,826) 54%
98 Contracts & Services 40,204,500 40,485,525 14,538,060 (25,947,465) 36%
99 Materials & Supplies 2,107,000 2,200,284 756,449 (1,443,836) 34%
100 Internal Cost Allocation 538,672 538,672 269,336 (269,336) 50%
101 Capital Outlay 9,000 6,843,336 6,036,805 (806,531) 88%
102 Debt/Finance 197,726 197,726 20,015 (177,711) 10%
103 Total Expenditures 90,168,765 97,359,210 46,893,505 (50,465,705) 48%
2024-02-28 Item #10D Page 22 of 28
Capital Improvement Program Activity
For six months ended December 31, 2023
Fiscal Year 2023-24 Project to Date
Available Adopted Offcycle Revised Available
Type Project Description Project Funding Source 6/30/2023 Budget Amend Actual Budget Actual Encumbrances Budget
Drainage 5 Yr Habitat-Biological & Monitoring CD17B 239 Flood Control 28,829 - - - 174,474 145,645 - 28,829
La Costa Stormwater Basin Rehab CD22A 101 General Fund 600,000 - - 24,835 600,000 24,835 95,568 479,596
Manchester Ave @ MiraCosta Drainage Improvements CD07C 229 Donations 56,902 - - - 56,902 - - 56,902
Moonlight Beach Stormwater Repairs CD23B 203 State Capital Grant 1,480,584 - - 612,207 1,500,000 631,623 861,901 6,476
N Hwy 101 Drainage Improvements CD23A 101 General Fund 60,426 - - 15,753 356,171 311,498 51,173 (6,500)
223 Federal Capital Grant - 4,000,000 - 4,000,000 - - 4,000,000
Storm Drain Repair CD05E 101 General Fund 212,320 500,000 250,000 197,441 3,406,211 2,641,332 483,826 281,053
239 Flood Control 16,946 - - - 554,790 537,844 - 16,946
Watershed LID Retrofit CD19A 203 State Capital Grant - - - - 20,135 20,135 - -
Drainage Total 2,456,007 500,000 4,250,000 850,237 10,668,682 4,312,912 1,492,468 4,863,302
Emergency Emergency Repair - Hwy 101 Monitoring CX16F 101 General Fund - - - - 61,169 61,169 - -
223 Federal Capital Grant - - - - 30,986 30,986 - -
Emergency Repair - Stone Steps CX23B 101 General Fund 183,348 - - 167,963 250,000 234,615 - 15,385
Emergency Repairs - Storm Sinkholes CX23A 101 General Fund 243,904 - 356,000 360,564 3,706,000 3,466,659 273,190 (33,849)
Emergency Repairs Swami's Restrooms CF24A 101 General Fund - 73,520 - 73,520 - (73,520)
Emergency Repairs to Fire Station #4 CF23D 101 General Fund (4,034) - 400 - 4,435 - (4,435)
Emergency Repairs to Fire Station #5 CF23C 101 General Fund - - 25,715 - 25,715 - (25,715)
Emergency Repairs to Fire Station #6 CF23B 101 General Fund 134 - - 153,229 153,095 - 134
Emergency Total 423,352 - 356,000 628,163 4,201,384 4,050,194 273,190 (122,000)
Facilities ADA Facilities Compliance CF16E 101 General Fund 100,000 - - 100,000 - - 100,000
ADA Parking Lot Upgrades CF18A 101 General Fund 376,644 - 9,097 735,000 367,453 30,790 336,757
Affordable Housing Acquisition WC18C 253 In Lieu Housing 1,200,476 - - 1,200,476 - - 1,200,476
City Hall Improvements Phase 2 CF22A 101 General Fund 84,751 - - 1,183,640 1,098,889 76,855 7,896
Civic Center Improvements CF16A 101 General Fund 364,115 100,000 - 1,340,437 876,322 1 464,115
Community Center Improvements CF18B 101 General Fund 611,711 100,000 - 851,533 139,822 - 711,711
Fire Stations Improvements CF16B 101 General Fund 321,331 25,000 33,000 - 739,577 360,246 414 378,918
FY22 SHSP Station 4 Gate WF24A 223 Federal Capital Grant 32,928 - 32,928 - - 32,928
Library Improvements CF16F 101 General Fund 312,708 400,000 - 971,000 258,292 - 712,708
Lifeguard Facility Improvements CF20A 101 General Fund 143,408 75,000 2,739 360,000 144,331 - 215,669
Pacific Pines Maintenance Schedule WC18D 561 Pacific Pines 64,587 64,392 11,016 216,638 98,675 - 117,963
Pacific View Improvements CF20D 101 General Fund 3,439,305 - 1,758,216 7,096,566 5,415,476 1,637,080 44,010
Park Facilities Improvements CF23A 101 General Fund 75,000 75,000 - 150,000 - - 150,000
Portable Lifeguard Tower Replace CP23G 203 State Capital Grant 300,000 - - - 300,000 - 289,835 10,165
PW Facility Improvements CF16D 101 General Fund 281,147 50,000 - 915,851 584,704 - 331,147
Thermal Camera and Station 3 Gate WF22A 223 Federal Capital Grant - - - 37,546 37,546 - -
Facilities Total 7,675,184 889,392 65,928 1,781,067 16,231,192 9,381,755 2,034,975 4,814,462
Page 1 of 62024-02-28 Item #10D Page 23 of 28
Capital Improvement Program Activity
For six months ended December 31, 2023
Fiscal Year 2023-24 Project to Date
Available Adopted Offcycle Revised Available
Type Project Description Project Funding Source 6/30/2023 Budget Amend Actual Budget Actual Encumbrances Budget
Mobility
Improvements ADA Curb Ramp Project CS16C 101 General Fund 161,634 50,000 - 6,000 321,074 115,440 156,500 49,134
222 CDBG - - - - 40,000 40,000 - -
Citywide Leading Pedestrian Intervals CS22B 101 General Fund 11,102 - - - 11,102 - 11,102 -
203 State Capital Grant 1,234,500 - - 32,275 1,234,500 32,275 80,725 1,121,500
Citywide Ped Crossing Upgrades CS23G 101 General Fund 60,980 - - - 60,980 - - 60,980
203 State Capital Grant 548,820 - - - 548,820 - - 548,820
El Camino Mobility Striping Improvements CS20B 101 General Fund - - - 506,690 506,690 - -
El Camino Real - Z Crossing CS20G 101 General Fund 64,098 - 15,322 94,216 45,440 8,887 39,889
223 Federal Capital Grant 511,197 - 131,898 517,600 138,301 350,235 29,064
El Portal Ped/Bike Underpass Project CS16F 101 General Fund - - - - 7,422,730 7,422,730 - -
223 Federal Capital Grant 18,819 - - 18,087 889,000 888,268 710 22
234 RTCIP 514 - - - 1,200,000 1,199,486 514 0
General Mobility Improvements CS18E 101 General Fund 612,408 300,000 20,851 1,903,484 1,011,927 57,047 834,510
222 CDBG - - - 10,000 10,000 - -
233 Traffic Mitigation 4,502 - - 85,000 80,498 - 4,502
Highway 101 Walkway to Solana Beach CS22D 101 General Fund 98,935 - - 5,377 132,770 39,212 59,618 33,940
203 State Capital Grant 587,430 - - - 708,930 121,500 - 587,430
Hwy 101 Pedestrian Crossing CS17E 101 General Fund - - - 37,772 37,772 - -
223 Federal Capital Grant - - - 314,373 314,373 - -
HWY 101 Seperated Bike Lanes CS22C 101 General Fund 478,962 - - 78,269 926,942 526,248 133,531 267,163
203 State Capital Grant - - - - 780,000 780,000 - -
Installation of Innovative Bike Lane Treatment (ROW Re-Utilization)CS18D 101 General Fund 46,924 25,000 310 210,000 138,386 25,386 46,227
La Costa Avenue Pedestrian Path CS24C 101 General Fund - 311,000 - 14,643 311,000 14,643 80,007 216,350
Mackinnon ADA Sidewalk Project CS20D 101 General Fund - - - 196,585 196,585 - -
222 CDBG 84 - - 248,000 247,916 - 84
Montgomery Ave At-Grade Pedestrian Rail Crossing CS16E 101 General Fund 3,121 - - - 1,946,865 1,943,744 3,121 -
N HWY 101 NCTD Temp Parking Improvements CS19F 101 General Fund - - - - 376,674 376,674 - -
N. Coast Hwy 101-Pedestrian Beacon CS20H 223 Federal Capital Grant 37,918 - - 490,100 452,182 - 37,918
N. Vulcan Ave. Temp Parking Phase II CS21B 101 General Fund - - - - 398,900 398,900 - -
239 Flood Control - - - - 108,887 108,887 - -
Safe Rte 2 Schools Program CS01E 101 General Fund 623,047 200,000 - 236 1,156,428 333,618 132,236 690,574
211 Transnet - - - - 1,169,129 1,169,129 -
Traffic Safety and Calming CS02F 101 General Fund 68,679 75,000 - 18,887 607,242 482,450 11,385 113,407
211 Transnet - - - - 126,165 126,165 - -
233 Traffic Mitigation - - - - 85,404 85,404 - -
Mobility Improvements Total 5,173,672 961,000 - 342,155 25,177,362 19,384,845 1,111,003 4,681,514
Page 2 of 62024-02-28 Item #10D Page 24 of 28
Capital Improvement Program Activity
For six months ended December 31, 2023
Fiscal Year 2023-24 Project to Date
Available Adopted Offcycle Revised Available
Type Project Description Project Funding Source 6/30/2023 Budget Amend Actual Budget Actual Encumbrances Budget
Parks and
Beaches Beach Access Improvements CP23B 203 State Capital Grant 200,000 - - - 200,000 - - 200,000
Beach Habitat Study WB16A 212 Coastal Zone Mgmt 105,343 40,000 - (932) 341,900 195,626 10,175 136,099
Beach Staircase Access Refurbishment CP23A 101 General Fund 348,665 - - - 392,400 43,735 20,785 327,880
Beacon's Beach Access CP14B 101 General Fund - - - - 556,518 556,518 - -
Beacon's Beach ParkingLot CP22A 101 General Fund 475,320 - - 6,734 550,000 81,413 11,887 456,700
Beacon's Coastal Bluff Restoration CP22C 101 General Fund 33,327 - - 7,200 142,020 115,893 23,268 2,859
212 Coastal Zone Mgmt - 8,100 - - 16,200 8,100 - 8,100
223 Federal Capital Grant 31,000 - - - 31,000 - 6,000 25,000
Cardiff Beach Living Shoreline Project (Dune Restoration)CP16A 203 State Capital Grant 116,368 - - - 3,642,331 3,525,963 - 116,368
212 Coastal Zone Mgmt - 50,000 - - 81,895 31,895 - 50,000
Cardiff Sports Park LED Retrofit CP23C 203 State Capital Grant 700,000 - - 24,885 700,000 24,885 20,920 654,195
El Portal Art CP22B 101 General Fund 92,283 - - - 149,800 57,517 - 92,283
Habitat/Open Space Acquisition CP05A 232 Park Acquisition 3,913 - - - 10,844 6,932 - 3,913
235 Open Space 121,280 - - - 121,280 - - 121,280
New Sports Courts Study for ECP WC23A 101 General Fund 28,469 - - 10,881 30,000 12,412 3,908 13,680
Olivenhain Trail Enhancements CP23E 203 State Capital Grant 150,000 - - - 150,000 - - 150,000
Park Improvement Projects CP04G 101 General Fund 628,513 235,744 - 2,194 2,905,368 2,043,305 - 862,063
229 Donations - - - - 60,000 60,000 - -
232 Park Acquisition - - - - 221,000 221,000 - -
Recreational Trails Development CP00F 101 General Fund 1,083,728 - - 26,819 2,510,182 1,453,272 79,706 977,204
223 Federal Capital Grant - - - - 18,766 18,766 - -
229 Donations 417 - - - 39,685 39,268 - 417
236 Recreational Trails 191 - - - 105,315 105,124 - 191
SCOUP WB08C 212 Coastal Zone Mgmt 401,494 100,000 - 20,377 1,455,962 974,846 104,091 377,026
Wiro & Orpheus Playground Replace CP23D 203 State Capital Grant 600,000 - - - 600,000 - - 600,000
Parks and Beaches Total 5,120,310 433,844 - 98,158 15,032,466 9,576,470 280,739 5,175,257
Streets and Rail
Corridor Balour Corridor Improvements CS20C 101 General Fund - - - 36,208 36,208 - -
Birmingham Drive - Complete Streets CS17B 101 General Fund 236,516 - 78,730 972,413 814,627 11,900 145,886
233 Traffic Mitigation - - - 300,000 300,000 - -
Citywide Rail Corridor Quiet Zone CS23B 101 General Fund 750,000 250,000 - - 1,000,000 - - 1,000,000
FY 2020-21 Annual Street Overlay CS21A 101 General Fund - - - - 14,384 14,384 - -
201 State Gas Tax - - - - 1,234,603 1,234,603 - -
211 Transnet 91,953 - (91,953) - 1,278,702 1,278,702 - -
FY 2021-22 Annual Street Overlay CS22A 101 General Fund 18,892 - - - 24,484 5,592 - 18,892
201 State Gas Tax 403,355 - - 140,413 2,464,722 2,201,780 218,185 44,757
211 Transnet - - - - 1,659,943 1,659,943 - -
FY 2022-23 Annual Street Overlay CS23A 101 General Fund 430,967 240,000 - 17,775 680,172 26,980 460,304 192,889
201 State Gas Tax 1,834,898 - - 641,278 1,834,898 641,278 1,084,703 108,917
211 Transnet 1,610,100 - 225,953 1,704,612 2,071,953 1,940,512 131,441 -
FY 2023-24 Annual Street Overlay CS24A 201 State Gas Tax - 2,059,255 - - 2,059,255 - - 2,059,255
211 Transnet - 2,105,000 (134,000) 75,301 1,971,000 75,301 157,471 1,738,228
Page 3 of 62024-02-28 Item #10D Page 25 of 28
Capital Improvement Program Activity
For six months ended December 31, 2023
Fiscal Year 2023-24 Project to Date
Available Adopted Offcycle Revised Available
Type Project Description Project Funding Source 6/30/2023 Budget Amend Actual Budget Actual Encumbrances Budget
Streets and Rail La Costa Avenue Improvements CS11C 101 General Fund 2,296 - - - 187,500 185,204 - 2,296
233 Traffic Mitigation 708,183 - - - 787,500 79,317 - 708,183
234 RTCIP 500,000 - - - 500,000 - - 500,000
Leu Streetscape Seg C West Side CS23D 101 General Fund 19,625,370 - - 111,104 20,000,000 485,734 3,093,979 16,420,287
Leucadia At-Grade Crossing CS24B 101 General Fund - 375,000 - 3,015 375,000 3,015 371,910 75
Leucadia Blvd Roundabout at Hygeia CS18B 101 General Fund 358,829 - - 575,000 216,171 - 358,829
201 State Gas Tax 609,569 - - 1,000,000 390,431 - 609,569
233 Traffic Mitigation 1,046,234 - - 1,046,234 - - 1,046,234
Leucadia Streetscape Seg B&C Mobil CS22F 101 General Fund 255,690 - - 86,774 1,683,408 1,514,491 6,110 162,806
211 Transnet - - - - 224,452 224,452 - -
No. Coast Hwy 101 Streetscape CS04D 101 General Fund 337,843 - - 25,636 8,918,359 8,606,152 1,965 310,241
203 State Capital Grant 5,000 - - - 179,865 174,865 - 5,000
211 Transnet 1,852 - - - 7,479,996 7,478,143 1,852
234 RTCIP - - - - 376,000 376,000 - -
Rancho Santa Fe Rd. Improvements CS23C 101 General Fund 100,000 - - - 100,000 - - 100,000
San Elijo Bridge Pavement Failure Repair CS22E 101 General Fund 194,504 - - - 475,000 280,496 - 194,504
San Elijo Bridge Rehabilitation CS23F 101 General Fund 150,000 - - - 150,000 - - 150,000
223 Federal Capital Grant 1,308,000 - - - 1,308,000 - - 1,308,000
Santa Fe Dr Corridor Improvements CS19E 101 General Fund 243,293 500,000 - 16,481 1,101,292 374,480 92,035 634,778
203 State Capital Grant 784,206 - 3,090,000 - 4,086,000 211,794 2,555,152 1,319,054
222 CDBG 463,541 103,672 - - 567,213 - 558,976 8,237
223 Federal Capital Grant 593,640 - - 5,388 692,640 104,388 577,395 10,857
233 Traffic Mitigation 1,865,382 150,000 - 10,857 2,688,210 683,686 1,524,814 479,710
Street Light & Traffic Signal Replacements CS17G 295 ELLD 11,033 40,000 1,537 490,000 440,504 - 49,496
297 Zone H 17,956 5,000 - 85,000 62,044 - 22,956
Streetlight Conversion Project CS17H 223 Federal Capital Grant 452,817 - 136,782 718,000 401,965 71,605 244,430
295 ELLD 35,264 - - 38,250 2,986 - 35,264
297 Zone H 4,250 - - 4,250 - - 4,250
Traffic Signal Modifications CS02G 101 General Fund 26,708 - - 490 58,444 32,226 25,399 820
211 Transnet - - - - 434,688 434,688 - -
223 Federal Capital Grant 474,838 - - - 581,300 106,462 474,838 -
229 Donations 14,314 - - 13,414 14,314 13,414 900 -
233 Traffic Mitigation 195,375 - - - 325,000 129,625 65,526 129,848
234 RTCIP 21,975 - - - 40,000 18,025 21,975 -
Wales Drive/Crest Drive Connec CS23E 101 General Fund 100,000 - - 9,990 100,000 9,990 3,556 86,455
Streets and Rail Corridor Total 35,884,645 5,827,927 3,090,000 3,079,576 74,993,652 33,270,656 11,510,139 30,212,857
Page 4 of 62024-02-28 Item #10D Page 26 of 28
Capital Improvement Program Activity
For six months ended December 31, 2023
Fiscal Year 2023-24 Project to Date
Available Adopted Offcycle Revised Available
Type Project Description Project Funding Source 6/30/2023 Budget Amend Actual Budget Actual Encumbrances Budget
Studies ACOE Shoreline Protection Study WB06A 101 General Fund - - - - 127,052 127,052 - -
203 State Capital Grant 51,196 - - - 657,000 605,804 - 51,196
212 Coastal Zone Mgmt 198,467 - - - 646,899 448,432 - 198,467
Artisitic Elements - I5 Undercrossing WC19B 101 General Fund - - - - 191,143 191,143 - -
Circulation Element of GP WC16D 101 General Fund 223,072 - - 562 650,000 427,490 222,509 1
Citywide Flood & Channel Maintenance WC09D 101 General Fund 35,967 - - 15,210 267,331 246,574 - 20,757
Climate Action Plan - Grant Go By Bike WC17A 101 General Fund - - - 3,000 3,000 - -
Climate Action Plan - Mitigation Measures WC17A 101 General Fund 272,216 - 3,893 680,865 412,542 92,040 176,283
Coastal Storm Damage Reduction Project WB16C 203 State Capital Grant 523,201 500,000 - - 5,353,333 4,330,132 - 1,023,201
212 Coastal Zone Mgmt 792,236 150,000 - 360 1,649,780 707,904 - 941,876
El Camino Real Corridor Specific Plan WC21B 101 General Fund 121,271 - - - 315,000 193,730 113,298 7,972
203 State Capital Grant 123,075 - - - 300,000 176,925 123,075 -
El Camino Real Streetscape Study WC19A 101 General Fund 250,000 - - - 250,000 - - 250,000
Electric Vehicle Charging Station WC20B 101 General Fund - - - 49,938 49,938 - -
Encinitas Habitat Stewardship Program WC11A 101 General Fund 549 250,000 - 12,500 467,941 229,892 62,500 175,549
Enhancement of Native Habitats in San Elijo Lagoon ER WB16B 101 General Fund 0 - - - 210,563 210,563 - 0
Governmental/Educational Access WC12C 213 Govt Educational Access 1,383,945 - - 117,359 2,965,870 1,699,284 38,512 1,228,074
Green Building Incentive Program WF10A 101 General Fund 7,800 - - - 40,000 32,200 - 7,800
223 Federal Capital Grant - - - - 4,000 4,000 - -
Homeless Action Plan Implement WC23D 203 State Capital Grant 665,494 - - - 665,494 - - 665,494
Housing Element Update WC14B 101 General Fund 596,431 500,000 - 4,165 3,309,231 2,216,965 516,906 575,359
Housing Update Implementation WC20D 203 State Capital Grant 7,916 - - 6,378 310,000 308,462 - 1,539
Leucadia Watershed Master Plan WD19E 101 General Fund 105,820 - - - 583,000 477,180 25,266 80,555
Local Roadway Safety Plan WC20E 101 General Fund 238 - - 8,000 7,762 - 238
203 State Capital Grant 2,145 - - 72,000 69,855 - 2,145
Modal Alternatives Program WC21A 101 General Fund 12,401 - - - 50,000 37,600 - 12,401
203 State Capital Grant 10,197 - - - 200,000 189,803 - 10,197
Municipal Code Clean Up WC22B 101 General Fund 100,000 - - - 100,000 - - 100,000
Olivenhain Evacuation Plan WF21B 101 General Fund - - - - 48,995 48,995 - -
Open Space Mgmt Plan WC08K 101 General Fund 576 - - - 41,568 40,992 - 576
203 State Capital Grant - - - - 23,432 23,432 - -
223 Federal Capital Grant 9,499 - - - 9,499 - - 9,499
Outdoor Dining Study WC22D 101 General Fund 23,894 - - 75,000 51,106 10,039 13,855
Pacific View Consultant Services WF15A 101 General Fund 29,462 - - - 100,000 70,538 - 29,462
Rail Safety at Grade Crossings WC22A 101 General Fund 116,193 - - 7,112 294,446 185,365 94,658 14,423
Safe Funding WC13B 203 State Capital Grant 31,720 - - - 222,446 190,726 - 31,720
Safety and Mobility Improvements WC23B 101 General Fund 124,315 - - 42,050 150,000 67,735 82,265 -
Sixth Cycle Housing Element Implementation WC22C 101 General Fund 25,000 - - 6,000 125,000 106,000 11,543 7,457
203 State Capital Grant 15,093 - - 11,330 310,000 306,238 3,750 13
TMDL Compliance Program WB11A 101 General Fund 2 - - - 852,001 851,999 - 2
Vulcan Ave. Traffic Calming WC20C 101 General Fund - - - 100,000 100,000 - -
Studies Total 5,859,389 1,400,000 - 226,920 22,479,827 15,447,358 1,396,360 5,636,109
Page 5 of 62024-02-28 Item #10D Page 27 of 28
Capital Improvement Program Activity
For six months ended December 31, 2023
Fiscal Year 2023-24 Project to Date
Available Adopted Offcycle Revised Available
Type Project Description Project Funding Source 6/30/2023 Budget Amend Actual Budget Actual Encumbrances Budget
Technology 800 MHZ Radio Upgrades WC18A 101 General Fund - - - 249,351 249,351 - -
223 Federal Capital Grant - - - 186,293 186,293 - -
230 CSA 17A - - - 137,525 137,525 - -
GIS Basemap Updates and Enhancements WC01A 101 General Fund 105,608 - - - 839,600 733,992 - 105,608
Tech Infrastructure Replacement WC18E 101 General Fund 69,419 - - 2,377,010 2,307,591 9,264 60,155
213 Govt Educational Access 49,552 - - 61,762 12,210 - 49,552
Tyler Enterprise (EnerGov)WC16A 101 General Fund 102,152 - - - 644,353 542,201 - 102,152
213 Govt Educational Access - - - - 88 88 - -
Technology Total 326,731 - - - 4,495,981 4,169,250 9,264 317,467
Wastewater Batiquitos 2004 Pump Station Improvements CE04A 522 Encinitas Sanitary Div 350,718 125,000 - 3,325,920 2,850,202 110,275 365,442
Collection System Rehabilitation CE04H 522 Encinitas Sanitary Div 6,238,994 500,000 29,498 8,637,686 1,928,190 541,767 6,167,729
CSD Collection System Rehab CC04E 512 Cardiff Sanitary Div 2,164,245 300,000 3,624 4,716,691 2,256,070 60,525 2,400,096
Encina Plant Improvement CE23B 522 Encinitas Sanitary Div 1,044,133 - (1,044,133) (2,833) 857,010 854,177 - 2,833
CE24B 522 Encinitas Sanitary Div 1,300,229 1,044,133 799,825 2,344,362 799,825 125,856 1,418,681
ESD Sewer Master Plan Update CE16A 522 Encinitas Sanitary Div 12,437 - 6,137 133,234 126,934 6,300 0
Moonlight Beach Pump Station Rehabilitation CE22D 522 Encinitas Sanitary Div - 600,000 - 2,100,000 1,500,000 600,000
Olivenhain Trunk Improvements CC04J 512 Cardiff Sanitary Div 5,043,502 700,000 356,602 14,416,982 9,030,083 92,531 5,294,368
SEJPA Plant Improvements CC23A 512 Cardiff Sanitary Div 384,266 (384,266) - 482,496 482,496 -
CC24A 512 Cardiff Sanitary Div - 550,000 384,266 - 934,266 - 647,444 286,822
Sewer Main Condition Assessment CC24C 512 Cardiff Sanitary Div - 75,000 1,715 75,000 1,715 - 73,285
CE24C 522 Encinitas Sanitary Div 75,000 1,715 75,000 1,715 - 73,285
Sewer Master Plan Update CC16B 512 Cardiff Sanitary Div 12,437 6,137 133,234 126,934 6,300 0
Wastewater Total 15,250,732 4,225,229 - 1,202,420 38,231,881 19,958,341 2,190,998 16,082,542
Grand Total 78,170,021 14,237,392 7,761,928 8,208,695 211,512,427 119,551,781 20,299,136 71,661,510
Page 6 of 62024-02-28 Item #10D Page 28 of 28