Carlsbad City Council
June 18, 2024

FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM

ENTERPRISE PROJECTS (CONTINUED)

I-23
New projects in italics

Project
ID District Type Project Name Prior
Appropriation
Requested
2024-25
Estimated
2025-26
Estimated
2026-27
Estimated
2027-28
Estimated
2028-29
Estimated
5-Year Total
5553 2 El Fuerte Lift Station Pump Addition $380,000 $45,000 - - - - $425,000

5801 Citywide Encina Capital Projects (EWPCF) $61,469,100 $8,601,300 $9,234,100 $8,917,300 $8,243,900 $8,471,600 $104,937,300

5539 2 Faraday and El Camino Real Sewer
Replacement - Orion to Palomar $2,840,000 $340,000 - - - - $3,180,000

5059 2 Hydroelectric Generation at Water
Facilities $461,000 $39,000 - - - - $500,000

5540 2 Las Palmas Trunk Sewer $301,000 - $290,000 $1,480,000 $1,480,000 - $3,551,000

5035 1,3 Limited Access Pipeline Relocation
Program $2,701,000 $2,550,000 $600,000 - - - $5,851,000

5009 2 Maerkle Facility Improvements $3,591,200 $200,000 - - - - $3,791,200

5001 2 Maerkle Reservoir Transmission Main $195,000 - $540,000 - $4,245,000 - $4,980,000

5050 3 Normally Closed Valve (Install
Motorized Valve) $1,966,000 - - - - - $1,966,000

5547 4 North Batiquitos Access Road
Improvement $389,800 ($63,800) - - - - $326,000

5536 4 North Batiquitos Lift Station
Forcemain Rehabilitation $75,000 - - - - - $75,000

5520 Citywide Odor and Corrosion Prevention
Program $320,000 $38,000 - - - - $358,000

5055 2 Palomar Airport Waterline
Realignment $2,333,000 - - - - - $2,333,000

5556 2 Poinsettia Lift Station Rehabilitation $650,000 $78,000 - - - - $728,000

5020 Citywide Pressure Reducing Station Program $6,431,040 $600,000 $600,000 $600,000 $600,000 $600,000 $9,431,040

5061 2 Rancho Carlsbad Groundwater
Supply $400,000 ($400,000) - - - - $0

5211 Citywide Recycled Water Condition
Assessment Program $800,000 - $50,000 $50,000 $50,000 $50,000 $1,000,000

5210 3 Recycled Water Phase 3 - Reservoir $7,033,000 - - - - - $7,033,000

5216 2 Recycled Water Pipeline
Replacement $350,000 $350,000 $350,000 $350,000 $350,000 $350,000 $2,100,000

5212 Citywide Recycled Water Valve and
Appurtenance Replacement Program $380,000 - $125,000 $125,000 $125,000 $125,000 $880,000

5024 Citywide Reservoir Condition Assessment and
Repair Program $8,090,000 - - - - - $8,090,000

5044 Citywide San Luis Rey Mission Basin
Groundwater Supply $20,000 ($20,000) - - - - $0

5057
Santa Fe II Inlet Pipeline $529,650 - - - - $350,000 $879,650

5046 3 Santa Fe II Reservoir Site Electrical
Improvements $293,581 $40,000 - - - - $333,581

5542 Citywide SCADA Improvements $16,226,898 $1,010,000 - - - - $17,236,898

5513 Citywide Sewer Condition Assessment $1,658,000 - $50,000 - $100,000 - $1,808,000

3840 2 Sewer Lift Station Repairs and
Upgrades $4,535,380 $165,000 $165,000 $165,000 $165,000 $165,000 $5,360,380

5548 3 Sewer Line Capacity Improvements $1,400,000 $620,000 $944,000 - - - $2,964,000

5546 Citywide Sewer Modeling $200,000 - - - - - $200,000

5504 Citywide Sewer Monitoring Program
(Capacity) $642,000 $44,000 - - - - $686,000

5503 1,2,3 Sewer System Rehabilitation and
Replacement $10,626,480 $2,000,000 $2,000,000 $2,000,000 $2,000,000 $2,000,000 $20,626,480

5008 2 Tri-Agency Water Transmission
Pipeline Replacement $2,328,970 - $483,000 - $4,018,000 - $6,829,970

5549 2,3 Vallecitos Interceptor Sewer
Cleaning and CCTV $350,000 $500,000 - - - - $850,000

5550 2 Villas Sewer Lift Station Replacement $1,329,000 - - - - - $1,329,000

3492 2 Vista Carlsbad Interceptor - Agua
Hedionda LS and Forcemain (VC12- $33,410,970 $104,000 $75,000 $75,000 $75,000 - $33,739,970

5535 1 Vista Carlsbad Interceptor - Buena
Vista Lift Station Improvements $382,000 $31,000 $665,000 $665,000 $22,000 - $1,765,000

3950 1 Vista Carlsbad Interceptor - Reach
VC3 $130,000 $387,000 $405,000 - - - $922,000

5551 2 Vista Carlsbad Interceptor -
Rehabilitation (VC1 and VC2) $231,000 - $80,000 $140,000 - - $451,000

5555 2,3 Vista/Carlsbad Interceptor - Point
Repair Reaches (VC13 & VC14) $200,000 $2,800,000 - - - - $3,000,000

5051 Citywide Water Infrastructure Condition
Assessment Program $2,600,000 $420,000 $420,000 $450,000 $450,000 $450,000 $4,790,000 June 18, 2024
Item #11 Page 583 of 625

FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM

ENTERPRISE PROJECTS (CONTINUED)

I-24
New projects in italics

Project
ID District Type Project Name Prior
Appropriation
Requested
2024-25
Estimated
2025-26
Estimated
2026-27
Estimated
2027-28
Estimated
2028-29
Estimated
5-Year Total

5058 Citywide Water Modeling $375,000 - - - - - $375,000

3904 Citywide Water System Rehabilitation and
Replacement $16,058,370 $3,000,000 $3,000,000 $3,000,000 $3,000,000 $3,000,000 $31,058,370

5019 Citywide Water Valve Repair/Replacement
Program $8,820,000 $960,000 $960,000 $1,000,000 $1,000,000 $1,000,000 $13,740,000 Total $239,349,824 $17,410,500 $30,108,100 $23,895,300 $26,366,900 $16,835,600

SUBSTANTIALLY COMPLETE (CLOSEOUT) PROJECTS
New projects in italics

Project
ID District Type Project Name Prior
Appropriation
Requested
2024-25
Estimated
2025-26
Estimated
2026-27
Estimated
2027-28
Estimated
2028-29
Estimated
5-Year Total
5205 Citywide Abandon Potable Services (New
Recycled Services) $1,175,825 - - - - - $1,175,825
4745 Citywide Aviara and Hidden Canyon Parks
Playground Safety Resurfacing $600,000 - - - - - $600,000 3649 2 Aviara Reimbursement Agreement $238,000 - - - - - $238,000 4601 2 Calavera Hills Community Park
Gateway Improvements $1,407,850 - - - - - $1,407,850
6096 2,3 Carlsbad Boulevard Lane Reduction
and Edge Striping $300,000 - - - - - $300,000
4718 1 City Hall Complex Refurbishment $1,144,000 - - - - - $1,144,000 4081 3 Dove Library Lighting Improvements $225,000 - - - - - $225,000 6042 2 El Camino Real and Cannon Road
Intersection Improvements $4,197,123 - - - - - $4,197,123 4060 4 Fire Station 2 Replacement $14,433,882 - - - - - $14,433,882 5526 1 Foxes Landing Lift Station Wetwell
and Pump Replacement $6,392,000 - - - - - $6,392,000
5054 2 Lake Calavera Outlet Improvements $1,436,001 - - - - - $1,436,001 4602 3 Leo Carrillo Ranch Park Phase 3 -
Stables Restoration and Restroom $2,961,777 - - - - - $2,961,777 4603 1 Pine Avenue Park - Phase II
(Community Building) $11,648,718 - - - - - $11,648,718
4608 3 Poinsettia Community Park - Phase 4
- Dog Park $2,838,140 - - - - - $2,838,140
5045 3 Poinsettia Lane - Cassia Road to
Skimmer Court (Reimbursement $600,000 - - - - - $600,000 6057 1 Public Beach Access Improvements
(Ocean Street) $4,183,767 - - - - - $4,183,767
6604 4 Romeria Drainage Improvements $757,940 - - - - - $757,940 4091 2 Temporary Fire Station 7 $2,022,000 - - - - - $2,022,000 4084 2 The Crossings Golf Course Lake Liner
Replacement $1,035,500 - - - - - $1,035,500
6335 1 Traffic Signal - Tamarack Avenue and
Valley Street $502,370 - - - - - $502,370
3886 Citywide Vista Carlsbad Interceptor - Lagoon
Bridge Replacement (VC11B) $9,464,833 - - - - - $9,464,833 3949 Citywide Vista Carlsbad Interceptor - Reach
VC14 To VC15 $21,362,390 - - - - - $21,362,390
Total $88,927,116 $0 $0 $0 $0 $0
June 18, 2024
Item #11 Page 584 of 625

FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM

I-25

PROJECT ACCOUNTING
New projects in italics

Project
ID District Type Project Name Prior
Appropriation
Requested
2024-25
Estimated
2025-26
Estimated
2026-27
Estimated
2027-28
Estimated
2028-29
Estimated
5-Year Total
4756 Alga Norte Settlement Agreement $1,983,192 - - - - - $1,983,192 201915 CFD#1 Administration - $110,000 $110,000 $110,000 $110,000 $110,000 $550,000 2510 Harding Street Sewer Improvements - $1,200,000 - - - - $1,200,000 PA04 Loan Repay - Park-in-Lieu NE to
Public Facility Fee Fund - - - - - - $0
PA02 Loan Repay - Park-in-Lieu SW to
Public Facility Fee Fund - - - - - - $0
PA03 Loan Repay - Sewer Conn to Sewer
Repl - - - $3,500,000 - - $3,500,000
4755 New Village Arts Tenant
Improvements $613,000 - - - - - $613,000
4083 Open Space and Trail Acquisition
(Prop C) $4,015,000 - - - - - $4,015,000
PA06 Recycled Replacement to Recycled
Operating - $1,500,000 - - - - $1,500,000
4743 Safety Training Center Settlement $1,156,995 - - - - - $1,156,995 PA05 Traffic Impact Fee Funds to CFD #1 - $90,000 $90,000 $90,000 $90,000 $90,000 $450,000 Total $7,768,187 $2,900,000 $200,000 $3,700,000 $200,000 $200,000

PROGRAM ADJUSTMENTS
▲ Completed, project account closed △ Combined, project scope incorporated into other existing projects ▼ Cancelled, project no longer warranted

Project
ID District Type Project Name Prior
Appropriation
Requested
2024-25
Estimated
2025-26
Estimated
2026-27
Estimated
2027-28
Estimated
2028-29
Estimated
5-Year Total
6030 2 ▼ Camino Hills and Jackspar Drive
Slope Stabilization $859,400 ($768,681) - - - - $90,719 201907 1 △ Carlsbad Boulevard Median -
Tamarack Avenue to Pine Avenue - - - - - - $0
6068 1 △ Carlsbad Boulevard Pedestrian
Lighting $1,325,000 ($1,254,934) - - - - $70,066
6111 1,2,3 △ Carlsbad Boulevard Roadway
Configuration $2,000,000 ($2,000,000) - - - - $0
201917 1 ▼ Christiansen Way Improvements - - - - - - $0 4725 1 ▲ City Hall Exterior Refurbishment $2,250,000 - - - - - $2,250,000 201921 1 △ Cole Library Replacement - - - - - - $0
4750 1 ▼ Cole Library Security Fencing $170,000 ($144,435) - - - - $25,565 201941 4 ▼ DMP Facility DQB (La Costa Town
Center) - - - - - - $0
201942 3 ▼ DMP Facility DZ (Poinsettia Lane) - - - - - - $0 6056 2 ▲ El Camino Real/Agua Hedionda
Creek Bridge Railing and Sidewalk $210,000 - - - - - $210,000 3643 Citywide △ El Camino Real Medians $1,600,310 ($352,000) - - - - $1,248,310 5043 1 ▲ Fire Flow Capacity System
Improvements $625,000 - - - - - $625,000
4748 3 ▲ Leo Carrillo Ranch Roof Repairs $1,450,000 ($80,000) - - - - $1,370,000 4741 1,3 ▲ Library Fire Alarm Panel Upgrades $180,000 ($39,990) - - - - $140,010 4739 1 ▲ New Village Arts Building Roof
and Exterior Refurbishment $313,626 ($8,230) - - - - $305,396 4729 1 ▼ Ocean Street Restroom Facility $775,000 ($769,895) - - - - $5,105 6102 2,3 ▼ Palomar Airport Road and
Avenida Encinas Growth $230,000 ($230,000) - - - - $0
6028 2 ▼ Palomar Airport Road and College
Boulevard Improvements $1,295,500 ($735,901) - - - - $559,599 4092 Citywide △ Public Works Storage Facility $99,000 ($99,000) - - - - $0 4063 1 △ Trail Connectivity to Tamarack
State Beach (Prop C) - - - - - - $0
5052 Citywide ▲ Water Loss Monitoring Program $167,089 - - - - - $167,089 Total $13,549,925 ($6,483,066) $0 $0 $0 $0

June 18, 2024
Item #11 Page 585 of 625

FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM

I-26

REQUESTED APPROPRIATION SUMMARY

Fiscal Year 2024-25 2025-26 2026-27 2027-28 2028-29 Estimated 5- Year Total
Requested
Appropriation $15,204,716 $65,974,100 $47,635,300 $43,677,900 $53,875,600 $226,367,617 Estimated
Future Costs $27,817,000 $62,780,000 $13,085,000 $17,484,000 $5,202,000 126,368,000 Total:

Requested
Appropriation
+ Future
Costs

$43,021,716

$128,754,100

$60,720,300

$61,161,900

$59,077,600

$352,735,616
Requested Appropriation does not include construction amounts for Strategic Plan and Critical Need projects. It does include full amounts for Maintenance and Enterprise projects as shown.

June 18, 2024
Item #11 Page 586 of 625
I-27
CAPITAL IMPROVEMENT PROGRAM 15 -YEAR FORECAST

PRIOR YEAR 1 YEAR 2 YEAR 3 YEA R 4 YEAR 5 YEAR 6-15
YEARS 2024-25 2025-26 2026-27 2027-28 2028-29 2030-39
BEGINNING FUND BALANCE N/A 36,419,464 58,234,614 14,291,235 15,397,302 16,370,201 2,941,194

REVENUES
Developer Special Taxes 2,125,151 2,316,621 1,216,066 1,082,899 2,180,993 24,230,345 Total Revenues N/A 2,125,151 2,316,621 1,216,066 1,082,899 2,180,993 24,230,345

CAPITAL PROJECTS
CFD#1 Administration -$ 110,000 110,000 110,000 110,000 110,000 - City Hall Complex 1,028,105 - - - - 15,500,000 100,000,000 Cole Library Expansion - - - - - - - Orion Center 35,257,727 (25,600,000) 46,150,000 - - - - Veteran's Memorial Park (All Quadrants) 41,711,452 5,800,000 - - - - - Total Project Expenditures 77,997,285 (19,690,000) 46,260,000 110,000 110,000 15,610,000 100,000,000 ENDING FUND BALANCE N/A 58,234,614 14,291,235 15,397,302 16,370,201 2,941,194 (72,828,461) PRIOR YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR 6-15
YEARS 2024-25 2025-26 2026-27 2027-28 2028-29 2030-39
BEGINNING FUND BALANCE N/A 178,950 4,937,945 2,697,828 4,628,492 (9,396,669) (7,985,256)

REVENUES
Gas Tax and Prop 42 Funds 3,186,643 3,262,882 3,298,664 3,334,839 3,371,413 34,270,794 Total Revenues N/A 3,186,643 3,262,882 3,298,664 3,334,839 3,371,413 34,270,794

CAPITAL PROJECTS
Barrio Street Lighting 150,000 - - - - - - Camino De Los Coches and La Costa Avenue Intersection Control 350,000 - 2,000,000 - - - - Carlsbad Village Drive Widening - Pontiac Drive to Victoria Avenue - - - - - 700,000 2,500,000 Carlsbad Blvd And Tamarack Avenue Pedestrian Improvements 1,771,001 - - 300,000 15,600,000 - - Carlsbad Boulevard Emergency Repair 841,002 - - - - - - Carlsbad Boulevard Lane Reduction and Edge Striping 300,000 - - - - - - Carlsbad Blvd Median-Tamarack Avenue To Pine Avenue - - - - - - - Carlsbad Blvd Pedestrian Improvement Project 1,055,888 - - - - - - Citywide Drainage Improvement Program 6,090,594 - - - - - - Citywide Street Lighting Program 150,000 - - - - - - Citywide Thermoplastic Pavement Markings 50,000 150,000 150,000 150,000 150,000 150,000 1,500,000 Concrete Repair/Replacement Program 3,133,000 260,000 250,000 290,000 340,000 390,000 4,700,000 El Camino Real And Cannon Road Intersection Improvements 661,126 - - - - - - El Camino Real Medians 904,530 (352,000) - - - - - El Camino Real Widening - Arenal Road to La Costa Avenue 1,450,000 - - - - - - Guardrail Replacement And Improvement Program 150,000 - - - - - 200,000 Intelligent Traffic Control Devices 199,999 - - - - - - Kelly Drive And Park Drive Road Diet And Multiuse Trail 130,000 - 1,000,000 - - - - La Costa Avenue Traffic Improvements 121,300 (108,842) - - - - 109,000 Laguna Drive Storm Drain 256,000 - 1,000,000 - - - 1,494,000 Marca Place Drainage Improvements 65,000 - - - - - - Palomar Airport Rd and Avenida Encinas GMP Improvements 230,000 (230,000) - - - - - Park Drive Drainage And Street Improvements 3,965,001 - - - - - - Paseo Del Norte Pedestrian and Bike Improvements - 65,490 - - - - - Pavement Management Program 7,930,849 - - - - - - Retroreflectivity Sign Replacement Program 1,000,000 150,000 70,000 120,000 120,000 120,000 1,200,000 Roadway Slope Stabilization 779,998 500,000 - - - - - Romeria Drainage Improvements 347,937 - - - - - - Schools Traffic Safety Program - 250,000 - - - - - Sidewalk/Street Construction Program - 988,000 633,000 108,000 750,000 200,000 5,225,000 Sustainable Mobility Plan Implementation Program 710,567 - - - - - - Traffic Improvement Program 2,388,004 - - - - - - Traffic Monitoring Program 200,000 170,000 400,000 400,000 400,000 400,000 - Traffic Signal - Maverick Way & Camino De Los Coches 490,000 450,000 - - - - - Traffic Signal - Tamarack Avenue And Valley Street 502,370 - - - - - - Traffic Signal Right Turn Overlaps 150,000 135,000 - - - - - Village And Barrio Traffic Circles 4,159,001 (4,000,000) - - - - - Total Project Expenditures 40,683,167 (1,572,352) 5,503,000 1,368,000 17,360,000 1,960,000 16,928,000 ENDING FUND BALANCE N/A 4,937,945 2,697,828 4,628,492 (9,396,669) (7,985,256) 9,357,538 COMMUNITY FACILITIES DISTRICT NO. 1 (CFD 1)

GAS TAX FUND
June 18, 2024
Item #11 Page 587 of 625
I-28

PRIOR YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR 6-15
YEARS 2024-25 2025-26 2026-27 2027-28 2028-29 2030-39
BEGINNING FUND BALANCE N/A 102,632 8,280 (55,616) (345,463) (601,978) (824,795)

REVENUES
Gas Tax (RMRA) Revenues 2,935,648 3,006,104 3,030,153 3,063,485 3,097,183 32,908,847 Total Revenues N/A 2,935,648 3,006,104 3,030,153 3,063,485 3,097,183 32,908,847

CAPITAL PROJECTS
Concrete Repair/Replacement Program 1,967,000$ 580,000 620,000 620,000 620,000 620,000 6,200,000 Pavement Management Program 12,786,002 2,450,000 2,450,000 2,700,000 2,700,000 2,700,000 27,000,000 Total Project Expenditures 14,753,002 3,030,000 3,070,000 3,320,000 3,320,000 3,320,000 33,200,000 ENDING FUND BALANCE N/A 8,280 (55,616) (345,463) (601,978) (824,795) (1,115,948) PRIOR YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR 6-15
YEARS 2024-25 2025-26 2026-27 2027-28 2028-29 2030-39
BEGINNING FUND BALANCE N/A 13,904,855 30,695,512 35,001,390 29,100,471 33,652,320 37,210,670

REVENUES
Transfer from General Fund 18,579,226 4,905,878 5,049,081 5,191,849 5,328,350 57,285,820 Total Revenues N/A 18,579,226 4,905,878 5,049,081 5,191,849 5,328,350 57,285,820

CAPITAL PROJECTS
ADA Beach Access - Pine to Tamarack 375,001$ 375,000 - 10,000,000 - - - Alga Norte Park Modifications 1,023,999 400,000 - - - - - Alga Norte Settlement Agreement 1,983,192 - - - - - - Assessment District 97-1 Maintenance 420,001 - - - - - - Barrio Street Lighting 760,000 - - - - - - Beach Access Repair and Upgrades - Pine Avenue to Tamarack 6,899,002 600,000 - - - - - Buena Vista Creek Concrete Channel Maintenance at El Camino Real 1,249,998 - - - 40,000 150,000 1,092,000 Calavera Hills Community Park Gateway Improvements 1,407,853 - - - - - - Camino Hills and Jackspar Drive Slope Stabilization 859,399 (768,681) - - - - - Cannon Park Restroom 45,765 - - - - - - Carlsbad Boulevard Roadway Configuration 2,000,000 (2,000,000) - - - - - Carlsbad Village Dr. & Grand Ave. Pedestrian & Crossing Improvements - - - - - 920,000 - Chestnut Underpass Public Art Project 400,000 - - - - - - City Facility Accessibility Upgrades 500,000 - - - - - - City Fire Stations Wash Water BMPs 279,999 - - - - - - City Hall Exterior Refurbishment 2,250,001 - - - - - - Cole Library Expansion - - - - - - - Dove Library Lighting Improvements 225,001 - - - - - - Faraday Avenue Improvements 275,000 1,000,000 - - - - - Fire Station No. 2 Replacement 13,000,004 - - - - - - Fire Station No. 7 100,000 - - - - - - Fleet Maintenance Refurbishment 896,100 1,700,000 - - - - - Grand Avenue Promenade 300,000 - - - - - 10,500,000 Green Paint Maintenance - 250,000 150,000 250,000 150,000 250,000 1,700,000 La Costa Avenue Box Culvert Cleaning - 275,000 - - - - - Lake Calavera Outlet Improvements 1,436,002 - - - - - - Lake Calavera Reservoir Maintenance 581,005 150,000 50,000 50,000 50,000 50,000 500,000 Monroe Street Pool Replacement 236 - - - - - - New Village Arts Tenant Improvements 613,000 - - - - - - Ocean Street Reconfiguration Concepts Study - - - - - - 400,000 Ocean Street Restroom Facility 775,000 (769,895) - - - - - Open Space and Trail Acquisition (Prop C) 4,015,000 - - - - - - Orion Center - 99,000 - - - - - Orion Complex Energy Storage - - - 250,000 - - - Park Drive Street and Drainage Improvement 1,117,439 - - - - - - Police and Fire Headquarters Parking Lot Improvements - 120,000 - - - - - Police and Fire Headquarters Renovation 14,492,847 - - - - - - Public Beach Access Improvements (Ocean Street) 3,610,340 - - - - - - Public Works Storage Facility 99,000 (99,000) - - - - - Rancho Santa Fe Trail Slope Improvements 350,000 - - - - - - Roadway Improvements - Coastal Area Analysis and Implementation 200,000 - - - - - - Romeria Drainage Improvements 410,001 - - - - - - Safety Training Center Settlement 1,156,995 - - - - - - South Shore Agua Hedionda Lagoon Trail 789,941 - - - - - - Street Lighting Replacement Program 319,270 - - - - - - Temporary Fire Station No. 7 900,000 - - - - - - Terramar Area Coastal Improvements 1,000,000 - - - - - - The Crossings Golf Course Lake Liner Replacement 200,000 - - - - - - Traffic Improvement Program 999,999 400,000 400,000 400,000 400,000 400,000 - Traffic Signal Cabinet Upgrades 180,000 162,000 - - - - - Trail Connectivity to Tamarack State Beach (Prop C) 152,156 - - - - - - Trieste Slope Repair Project 3,317,600 - - - - - - Tyler Street Traffic Circulation 970,000 - - - - - - Utility Undergrounding Program Study - - - - - - 100,000 Village and Barrio Traffic Circles 415,000 - - - - - - Village Intelligent Parking Implementation - - - - - - 300,000 Village Lighting - Carlsbad Village Dr. from Harding St. to Ocean St. 600,000 (599,855) - - - - 600,000 Village Lighting - Gateway Lighting - - - - - - 950,000 Village Lighting - Hospitality District - - - - - - 700,000 Village Lighting - Pedestrian Lampposts Oak Avenue - - - - - - 600,000 Village Lighting - Pedestrian Lighting at Village Outskirts - - - - - - 950,000 Village Lighting - State Street, Madison, Roosevelt, and Washington 1,103,853 995,000 - - - - - Village Lighting - Train Station Area 500,000 (500,000) - - - - 500,000 Total Project Expenditures 75,555,000 1,788,569 600,000 10,950,000 640,000 1,770,000 18,892,000 N/A 30,695,512 35,001,390 29,100,471 33,652,320 37,210,670 75,604,490

GAS TAX (ROAD MAINTENANCE AND REHABILITATION ACCOUNT)

GENERAL CAPITAL CONSTRUCTION (GCC)
June 18, 2024
Item #11 Page 588 of 625
I-29

PRIOR YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR 6-15
YEARS 2023-24 2024-25 2025-26 2026-27 2027-28 2029-38
BEGINNING FUND BALANCE N/A 11,931,004$ 15,634,004$ 13,534,558$ 12,857,016$ 16,331,492$ 18,827,921$

REVENUES
Transfer from General Fund 11,600,000 4,310,554 4,409,458 4,504,476 4,596,429 48,724,804 Total Revenues N/A 11,600,000 4,310,554 4,409,458 4,504,476 4,596,429 48,724,804

CAPITAL PROJECTS
ADA Beach Access - Pine to Tamarack 375,001$ - 2,500,000 - - - - Alga Norte Park Modifications 314,000 710,000 - - - - - Alga Norte Settlement Agreement - 60,000 - - - - - Assessment District 97-1 Maintenance 420,001 - - - - - - Barrio Street Lighting 760,000 - - - - - - Beach Access Repair and Upgrades - Pine Avenue to Tamarack 6,199,002 700,000 - - - - - Buena Vista Creek Concrete Channel Maintenance at El Camino Real 1,249,999 - - 30,000 30,000 150,000 870,000 Calavera Hills Community Park Gateway Improvements 1,407,852 - - - - - - Camino Hills and Jackspar Drive Slope Stabilization 859,399 - - - - - - Cannon Park Restroom 45,765 - - - - - - Carlsbad Village Drive - I5 to Carlsbad Blvd. - Reconfigure Arterial - 350,000 1,500,000 - - - - Chestnut Underpass Public Art Project 400,000 - - - - - - City Facility Accessibility Upgrades 500,000 - - - - - - City Fire Stations Wash Water BMPs 279,999 - - - - - - City Hall Exterior Refurbishment 2,250,001 - - - - - - Cole Library Expansion - - - - - - 1,000,000 Dove Library Lighting Improvements 225,001 - - - - - - Faraday Avenue Improvements 100,000 175,000 500,000 - - - - Fire Station No. 2 Replacement 13,000,003 - - - - - - Fire Station No. 7 - 100,000 200,000 - - - - Fleet Maintenance Refurbishment 896,100 - 700,000 - - - - Grand Avenue Promenade 200,000 100,000 - 500,000 - - - Lake Calavera Outlet Improvements 1,436,001 - - - - - - Lake Calavera Reservoir Maintenance 581,004 - 160,000 50,000 50,000 50,000 500,000 Monroe Street Pool Replacement 236 - - - - - - New Village Arts Tenant Improvements 612,999 - - - - - - Ocean Street Reconfiguration Concepts Study - - 200,000 - - - - Ocean Street Restroom Facility 775,000 - - 63,000 - - - Open Space and Trail Acquisition (Prop C) 4,015,000 - - - - - - Orion Complex Energy Storage - - - - 250,000 - - Park Drive Street and Drainage Improvement 717,440 - - - - - - Police and Fire Headquarters Renovation 11,373,502 1,723,000 - - - - - Public Beach Access Improvements (Ocean Street) 3,610,340 - - - - - - Public Works Storage Facility - 99,000 - - - - - Rancho Santa Fe Trail Slope Improvements 350,000 - - - - - - Roadway Improvements - Coastal Area Analysis and Implementation 200,000 - - - - - - Romeria Drainage Improvements 410,001 - - - - - - Safety Training Center Settlement 1,156,995 - - - - - - South Shore Agua Hedionda Lagoon Trail 789,941 - - - - - - Street Lighting Replacement Program 319,270 - - - - - - Temporary Fire Station No. 7 900,000 - - - - - - Terramar Area Coastal Improvements 1,000,000 - - - - - - The Crossings Golf Course Lake Liner Replacement 835,499 - - - - - - The Crossings Golf Course Lake Liner Replacement 200,000 - - - - - - Traffic Improvement Program 399,999 600,000 400,000 - - - - Traffic Signal Cabinet Upgrades - 180,000 - - - - - Trail Connectivity to Tamarack State Beach (Prop C) 152,156 - - 3,544,000 - - - Trieste Slope Repair Project 362,600 2,000,000 - - - - - Tyler Street Traffic Circulation 70,000 900,000 - - - - - Utility Undergrounding Program Study - - 100,000 - - - - Village and Barrio Traffic Circles 415,000 - - - - - - Village Intelligent Parking Implementation - - - 300,000 - - - Village Lighting - Carlsbad Village Drive from Harding Street to Ocean Stre 400,000 200,000 - - - - - Village Lighting - Gateway Lighting - - - - - 950,000 - Village Lighting - Hospitality District - - - - 700,000 - - Village Lighting - Pedestrian Lampposts Oak Avenue - - - 600,000 - - - Village Lighting - Pedestrian Lighting at Village Outskirts - - - - - 950,000 - Village Lighting - State Street, Madison, Roosevelt, and Washington 1,103,853 - - - - - - Village Lighting - Train Station Area 500,000 - 150,000 - - - - Total Project Expenditures 62,168,960 7,897,000 6,410,000 5,087,000 1,030,000 2,100,000 2,370,000 N/A 15,634,004$ 13,534,558$ 12,857,016$ 16,331,492$ 18,827,921$ 65,182,725$

GENERAL CAPITAL CONSTRUCTION (GCC)
June 18, 2024
Item #11 Page 589 of 625
I-30

PRIOR YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR 6-15
YEARS 2024-25 2025-26 2026-27 2027-28 2028-29 2030-39
BEGINNING FUND BALANCE N/A (1,058,577) 3,224 3,224 3,224 3,224 3,224

REVENUES
Grant Revenue 1,911,801 - - - - - Total Revenues N/A 1,911,801 - - - - -

CAPITAL PROJECTS
Avenida Encinas Coastal Rail Trail and Pedestrian Improvements -$ - - - - - - Barrio Street Lighting 1,000,000 - - - - - - El Camino Real Widening - Poinsettia Lane to Camino Vida Roble 1,440,000 - - - - - - Veteran's Memorial Park (All Quadrants) 3,000,000 - - - - - - Village and Barrio Traffic Circles 4,000,000 - - - - - - Schools Traffic Safety Program - 850,000 - - - - - Total Project Expenditures 9,440,000 850,000 - - - - - ENDING FUND BALANCE N/A 3,224 3,224 3,224 3,224 3,224 3,224 PRIOR YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR 6-15
YEARS 2024-25 2025-26 2026-27 2027-28 2028-29 2030-39
BEGINNING FUND BALANCE N/A 21,982 21,982 21,982 21,982 21,982 21,982

REVENUES
Grant Revenue 534,510 - - - - - Total Revenues N/A 534,510 - - - - -

CAPITAL PROJECTS
Avenida Encinas Coastal Rail Trail and Pedestrian Improvements 1,776,000$ - - - - - - Carlsbad Boulevard Pedestrian Improvement Project 591,600$ - - - - - - Paseo Del Norte Pedestrian and Bike Improvements -$ 534,510 - - - - - Veteran's Memorial Park (All Quadrants) 5,000,000 - - - - - - Total Project Expenditures 7,367,600 534,510 - - - - - ENDING FUND BALANCE N/A 21,982 21,982 21,982 21,982 21,982 21,982

GRANTS - STATE

GRANTS - FEDERAL
June 18, 2024
Item #11 Page 590 of 625
I-31

PRIOR YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR 6-15
YEARS 2024-25 2025-26 2026-27 2027-28 2028-29 2030-39
BEGINNING FUND BALANCE N/A 77,987,687 62,599,568 44,477,446 38,544,527 37,870,376 33,901,726

REVENUES
Transfer from General Fund 4,979,226 4,905,878 5,049,081 5,191,849 5,328,350 57,285,820 Total Revenues N/A 4,979,226 4,905,878 5,049,081 5,191,849 5,328,350 57,285,820

CAPITAL PROJECTS
Agua Hedionda Creek Maintenance 293,002$ 130,000 145,000 155,000 168,000 181,000 2,280,000 Aviara and Hidden Canyon Parks Playground Safety Resurfacing 600,001 - - - - - - Beach Access Repair and Upgrades - Pine Avenue to Tamarack - 1,900,000 - - - - - Bridge Preventative Maintenance Program - 700,000 900,000 900,000 950,000 950,000 - Buena Vista Creek Concrete Channel Maintenance at El Camino Real 1,393,001 375,000 100,000 600,000 - - - Calavera Hills Community Center Refurbishment 1,985,001 - - - - - - Carlsbad Village Drive Reconfiguration - - 1,500,000 - - - - City Facility Safety and Parking Lot Lighting Assessment - - - - - - - City Hall Complex Refurbishment - - - - - - - Citywide Drainage Improvement Program 5,881,501 2,200,000 500,000 750,000 400,000 830,000 6,100,000 Cole Library Security Fencing 170,000 (144,435) - - - - - Coordinated Traffic Signal Program - - - - - - - DMP Facility BFB-U (El Camino Real) 850,001 150,000 7,375,000 50,000 60,000 70,000 800,000 Downtown Tile Replacement - 250,000 - - - - - El Camino Real and Agua Hedionda Creek Bridge Railing and Sidewalk 209,999 - - - - - - Faraday Center Refurbishment 3,154,381 - - - - - - Fire Station No. 2 Replacement - - - - - - - Fire Station 5 Renovation - 150,000 2,000,000 - - - - Fleet Fuel Island Upgrade 4,063,801 400,000 400,000 100,000 - - - Fleet Maintenance Refurbishment - 3,000,000 - - - - - Flower Fields Overlook Sidewalk Replacement - 250,000 - - - - - Harding Center Refurbishment - 200,000 - - - - - Headwall Replacement Program 510,002 300,000 345,000 415,000 485,000 555,000 7,326,000 Hosp Grove Park Improvements 1,562,000 - - - - - - Hosp Grove Park Improvements 120,000 - - - - - - Kelly Drive Channel Repair 1,541,005 2,100,000 - - - - - Las Palmas Roof Replacement 500,000 - - - - - - Leo Carrillo Ranch Roof Repairs 1,449,999 (80,000) - - - - - Library Fire Alarm Panel Upgrades 180,000 (39,990) - - - - - Magee Park Building Restoration - 200,000 - - - - - Miscellaneous City Building Improvements 2,014,999 150,000 150,000 150,000 150,000 150,000 1,500,000 Monroe Street Pool Replacement 1,748,766 - - - - - - New Village Arts Building Roof and Exterior Refurbishment 313,626 (8,230) - - - - - Parking Lot Maintenance Program 1,720,001 550,000 160,000 700,000 175,000 850,000 4,860,000 Parks Maintenance Program - 2,147,000 4,085,000 1,942,000 2,073,000 1,779,000 - Police and Fire Headquarters Renovation - - - - - - - Public Beach Access Improvements (Ocean Street) - - - - - - - Schulman Auditorium and Cannon Art Gallery 1,650,000 - - - - - - Senior Center Repairs and Roof Replacement 3,158,001 - - - - - - Senior Center Security Fencing 78,000 222,000 - - - - - Stagecoach Park Synthetic Turf Replacement 2,200,001 496,000 - - - - - Storm Drain Condition Assessment 870,001 270,000 300,000 350,000 400,000 455,000 5,375,000 Storm Drain System Rehab and Repair Program 7,362,363 1,350,000 310,000 330,000 350,000 400,000 4,100,000 Synthetic Turf Replacement - Alga Norte - - 2,298,000 - - - - Synthetic Turf Replacement - Aviara - - 1,960,000 - - - - Synthetic Turf Replacement - Pine - - - 1,955,000 - - - Synthetic Turf Replacement - Poinsettia - 1,800,000 - - - - - Trash Amendment Compliance Program 630,000 1,350,000 500,000 2,585,000 655,000 3,077,000 20,324,000 Total Project Expenditures 46,209,452 20,367,345 23,028,000 10,982,000 5,866,000 9,297,000 52,665,000 ENDING FUND BALANCE N/A 62,599,568 44,477,446 38,544,527 37,870,376 33,901,726 38,522,546 PRIOR YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR 6-15
YEARS 2024-25 2025-26 2026-27 2027-28 2028-29 2030-39
BEGINNING FUND BALANCE N/A 823,999 1,147,488 1,147,488 1,147,488 1,147,488 1,047,488

REVENUES
Other Financing Sources - - - - - - Total Revenues N/A - - - - - -

CAPITAL PROJECTS
College Blvd Reach A And Cannon Road Reach 4A 1,712,999$ (323,489) - - - 100,000 324,000 Total Project Expenditures 1,712,999 (323,489) - - - 100,000 324,000 ENDING FUND BALANCE N/A 1,147,488 1,147,488 1,147,488 1,147,488 1,047,488 723,488

INFRASTRUCTURE MAINTENANCE & REPLACEMENT
OTHER
June 18, 2024
Item #11 Page 591 of 625
I-32

PRIOR YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR 6-15
YEARS 2024-25 2025-26 2026-27 2027-28 2028-29 2030-39
BEGINNING FUND BALANCE (1) N/A 3,925,392 3,500,392 3,500,392 5,002,704 6,505,016 7,996,520

REVENUES
Developer Fees - - 1,502,312 1,502,312 1,491,504 12,721,016 Total Revenues N/A - - 1,502,312 1,502,312 1,491,504 12,721,016

CAPITAL PROJECTS
Loan - Park-in-Lieu NE to Public Facility Fee Fund for Park Site Acquisition -$ - - - - - 4,550,000 Robertson Ranch Park Development 1,037,999 425,000 - - - - - Total Project Expenditures 1,037,999 425,000 - - - - 4,550,000 ENDING FUND BALANCE N/A 3,500,392 3,500,392 5,002,704 6,505,016 7,996,520 16,167,536 PRIOR YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR 6-15
YEARS 2024-25 2025-26 2026-27 2027-28 2028-29 2030-39
BEGINNING FUND BALANCE N/A (36,160) 203,656 3,781,104 5,283,416 6,785,728 8,320,464

REVENUES
Developer Fees 1,642,816 3,577,448 1,502,312 1,502,312 1,534,736 21,194,488 Total Revenues N/A 1,642,816 3,577,448 1,502,312 1,502,312 1,534,736 21,194,488

CAPITAL PROJECTS
City Facility Safety and Parking Lot Lighting Assessment 200,000$ - - - - - - Hosp Grove Park Improvements 1,222,000 1,403,000 - - - - - Monroe Street Pool Replacement 3,061,765 - - - - - - Pine Avenue Park - Phase II (Community Building) 2,197,002 - - - - - - Total Project Expenditures 6,680,767 1,403,000 - - - - - ENDING FUND BALANCE N/A 203,656 3,781,104 5,283,416 6,785,728 8,320,464 29,514,952 PRIOR YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR 6-15
YEARS 2024-25 2025-26 2026-27 2027-28 2028-29 2030-39
BEGINNING FUND BALANCE N/A 1,517,066 1,830,498 6,716,114 6,716,514 5,232,514 5,232,514

REVENUES
Developer Fees 313,432 5,425,616 540,400 - - 205,352 Total Revenues N/A 313,432 5,425,616 540,400 - - 205,352

CAPITAL PROJECTS
Leo Carrillo Ranch Park Phase 3 - Stables Restoration and Restroom Construc 1,329,989$ - - - - - - Leo Carrillo Ranch Park Phase 3B - - 540,000 540,000 1,484,000 - - Stagecoach Community Park Community Gardens 620,001 - - - - - - Total Project Expenditures 1,949,989 - 540,000 540,000 1,484,000 - - ENDING FUND BALANCE N/A 1,830,498 6,716,114 6,716,514 5,232,514 5,232,514 5,437,866 PRIOR YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR 6-15
YEARS 2024-25 2025-26 2026-27 2027-28 2028-29 2030-39
BEGINNING FUND BALANCE N/A 2,184,536 3,114,024 3,114,024 3,114,024 3,114,024 4,973,000

REVENUES
Developer Fees/Loans 929,488 - - - 1,858,976 756,560 Total Revenues N/A 929,488 - - - 1,858,976 756,560

CAPITAL PROJECTS
Aviara Reimbursement Agreement 238,001$ - - - - - - Loan Repay - Park-in-Lieu SW to Public Facility Fee Fund - - - - - - 1,100,000 Total Project Expenditures 238,001 - - - - - 1,100,000 N/A 3,114,024 3,114,024 3,114,024 3,114,024 4,973,000 4,629,560

PARK-IN-LIEU SW

PARK-IN-LIEU NE

PARK-IN-LIEU NW

PARK-IN-LIEU SE
June 18, 2024
Item #11 Page 592 of 625
I-33

PRIOR YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR 6-15
YEARS 2024-25 2025-26 2026-27 2027-28 2028-29 2030-39
BEGINNING FUND BALANCE N/A 5,197,664 5,199,664 3,754,836 3,769,117 3,771,398 3,771,398

REVENUES
Developer Fees 2,000 55,173 14,281 2,281 - 811,367 Total Revenues N/A 2,000 55,173 14,281 2,281 - 811,367

CAPITAL PROJECTS
Business Park Recreational Facility (Partial Funding) -$ - 1,500,000 - - - 16,500,000 Total Project Expenditures - - 1,500,000 - - - 16,500,000 ENDING FUND BALANCE N/A 5,199,664 3,754,836 3,769,117 3,771,398 3,771,398 (11,917,235) PRIOR YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR 6-15
YEARS 2024-25 2025-26 2026-27 2027-28 2028-29 2030-39
BEGINNING FUND BALANCE N/A 1,046,182 1,046,182 1,046,182 1,046,182 1,046,182 1,046,182

REVENUES
Developer Fees - - - - - 54,606 Total Revenues N/A - - - - - 54,606

CAPITAL PROJECTS
DMP Facility AAA (Jefferson Street) -$ - - - - - 290,000 DMP Facility AAAA (Madison Street) - - - - - - 417,000 DMP Facility AC (Highland Drive Drainage Project) - - - - - - 922,000 DMP Facility AFA (Hidden Valley Drainage Restoration and Enhancement Pro - - - - - - 92,000 DMP Facility AFB (Calavera Hills Drainage Restoration and Enhancement Proj - - - - - - 164,000 Drainage Master Plan Update 216,511 - - - - - - Total Project Expenditures 216,511 - - - - - 1,885,000 ENDING FUND BALANCE N/A 1,046,182 1,046,182 1,046,182 1,046,182 1,046,182 (784,212) PRIOR YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR 6-15
YEARS 2024-25 2025-26 2026-27 2027-28 2028-29 2030-39
BEGINNING FUND BALANCE N/A 1,684,311 1,842,702 1,989,063 2,264,058 2,539,053 2,814,972

REVENUES
Developer Fees 158,391 146,361 274,995 274,995 275,919 3,329,005 Total Revenues N/A 158,391 146,361 274,995 274,995 275,919 3,329,005

CAPITAL PROJECTS
Agua Hedionda Creek Maintenance 3,545,245$ - - - - - - College Boulevard Extension - - - - - - - DMP Facility BB 1 and 2 (Washington Street) - - - - - - 1,087,000 DMP Facility BCB (Magnolia Avenue) - - - - - - 469,000 DMP Facility BFB-L and BFB-1 (Tamarack and El Camino Real Plda "B") - - - - - - 905,000 DMP Facility BFB-U (El Camino Real) 153,490 - - - - - - DMP Facility BL-L (College Boulevard Bridge Reimbursement Plda "B") - - - - - - 1,817,000 DMP Facility BL-U (College Boulevard) - - - - - - 385,000 DMP Facility BM (Cantarini/College Boulevard Box Culvert) - - - - - - 205,000 DMP Facility BQ (Sunny Creek) - - - - - - 132,000 DMP Facility BR (Cantarini/College Boulevard Pipe Drainage) - - - - - - 181,000 Drainage Master Plan Update 583,000 - - - - - - Total Project Expenditures 4,281,735 - - - - - 5,181,000 ENDING FUND BALANCE N/A 1,842,702 1,989,063 2,264,058 2,539,053 2,814,972 962,978 PRIOR YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR 6-15
YEARS 2024-25 2025-26 2026-27 2027-28 2028-29 2030-39
BEGINNING FUND BALANCE N/A 1,618,729 1,687,384 1,992,292 2,033,456 2,040,030 2,113,889

REVENUES
Developer Fees 68,655 304,908 41,164 6,574 73,859 1,817,908 Total Revenues N/A 68,655 304,908 41,164 6,574 73,859 1,817,908

CAPITAL PROJECTS
DMP Facility C2 (Paseo Del Norte) -$ - - - - - 728,000 DMP Facility CA (Avenida Encinas) - - - - - - 530,000 Drainage Master Plan Update 246,890 - - - - - - Total Project Expenditures 246,890 - - - - - 1,258,000 ENDING FUND BALANCE N/A 1,687,384 1,992,292 2,033,456 2,040,030 2,113,889 2,673,797 PARK FEE ZONES 5,13,16,17,18

PLANNED LOCAL DRAINAGE AREA A FEES (PLD A)

PLANNED LOCAL DRAINAGE AREA B FEES (PLD B)

PLANNED LOCAL DRAINAGE AREA C FEES (PLD C)
June 18, 2024
Item #11 Page 593 of 625
I-34

PRIOR YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YE AR 6-15
YEARS 2024-25 2025-26 2026-27 2027-28 2028-29 2030-39
BEGINNING FUND BALANCE N/A 832,958 853,399 1,211,629 1,246,874 1,246,874 1,297,626

REVENUES
Developer Fees 20,442 358,230 35,245 - 50,752 1,462,457 Total Revenues N/A 20,442 358,230 35,245 - 50,752 1,462,457

CAPITAL PROJECTS
DMP Facility DBA (Poinsettia Village) -$ - - - - - 168,000 DMP Facility DBB (Avenida Encinas) - - - - - - 430,000 DMP Facility DFA (Batiquitos Lagoon Stormwater Treatment) - - - - - - 257,000 DMP Facility DH (Altive Place Canyon Restoration) - - - - - - 233,000 DMP Facility DQB (La Costa Town Center) - - - - - - - DMP Facility DZ (Poinsettia Lane) - - - - - - - Drainage Master Plan Update 234,599 - - - - - - Total Project Expenditures 234,599 - - - - - 1,088,000 ENDING FUND BALANCE N/A 853,399 1,211,629 1, 246,874 1,246,874 1,297,626 1,672,083 PRIOR YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YE AR 6-15
YEARS 2024-25 2025-26 2026-27 2027-28 2028-29 2030-39
BEGINNING FUND BALANCE N/A 28,314,628 28,024,418 28,739,118 31,199,778 33,243,617 35,075,004

REVENUES
Developer Fees 1,959,790 6,214,699 2,460,660 2,043,839 3,231,387 39,489,101 Total Revenues N/A 1,959,790 6,214,699 2,460,660 2,043,839 3,231,387 39,489,101

CAPITAL PROJECTS
Cole Library Expansion -$ - - - - - - El Camino Real Medians - - - - - - - Kelly Drive and Park Drive Complete Street Improvements 998,001 - - - - - - Leo Carrillo Ranch Park Phase 3 - Stables Restoration and Restroom Construc - - - - - - - Leo Carrillo Ranch Park Phase 3 - Stables Restoration and Restroom Construc - - - - - - - Pickleball Courts 300,000 2,100,000 - - - - - Pine Avenue Park - Phase II (Community Building) - - - - - - - Pine Avenue Park - Phase II (Community Building) - - - - - - - Poinsettia Community Park - Phase 4 - Dog Park 2,838,138 - - - - - - Poinsettia Community Park - Phase 4 - Dog Park - - - - - - - Robertson Ranch Park Development (Partial Funding) - - - - - - - South Carlsbad Coastline - - - - - - 3,000,000 State Street Parking Lot Electric Vehicle Charging Stations - 150,000 - - - - - Temporary Fire Station No. 7 - - - - - - - Terramar Area Coastal Improvements 2,450,001 - 5,500,000 - - - - Valley and Magnolia Complete Streets 251,000 - - - - - - Village H South Off Leash Dog Area and Trail Segment 5B 682,500 - - - - 1,400,000 - Total Project Expenditures 7,519,639 2,250,000 5,500,000 - - 1,400,000 3,000,000 ENDING FUND BALANCE N/A 28,024,418 28,739,118 31, 199,778 33,243,617 35,075,004 71,564,105 PRIOR YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YE AR 6-15
YEARS 2024-25 2025-26 2026-27 2027-28 2028-29 2030-39
BEGINNING FUND BALANCE N/A 1,242,547 (138,590) 311,215 (4,277,313) (5,442,412) (5,001,940)

REVENUES
Developer Fees and Miscellaneous 383,313 905,005 414,922 314,901 440,471 5,710,473 Other Agency Contributions (City of Vista) 251,550 306,800 43,550 - - - Total Revenues N/A 634,863 1,211,805 458,472 314,901 440,471 5,710,473

CAPITAL PROJECTS
Buena Interceptor Sewer Improvements 550,000$ - - - - - - El Fuerte Lift Station Pump Addition 380,000 45,000 - - - - - Faraday and El Camino Real Sewer Replacement - Orion to Palomar Airport R 2,840,001 340,000 - - - - - Harding Street Sewer Improvements - 1,200,000 - - - - - Las Palmas Trunk Sewer 301,000 - 290,000 1,480,000 1,480,000 - - Loan Repay - Sewer Conn to Sewer Repl - - - 3,500,000 - - - Sewer Line Capacity Improvements - - - - - - - Sewer Modeling 199,999 - - - - - - Sewer Monitoring Program (Capacity) 642,000 44,000 - - - - 264,000 Vista Carlsbad Interceptor - Agua Hedionda LS and Forcemain (VC12-VC13) 33,696,172 - - - - - - Vista Carlsbad Interceptor - Buena Vista Lift Station Improvements 296,001 - 67,000 67,000 - - - Vista Carlsbad Interceptor - Lagoon Bridge Replacement (VC11B) 9,464,834 - - - - - - Vista Carlsbad Interceptor - Reach VC14 To VC15 21,362,391 - - - - - - Vista Carlsbad Interceptor - Reach VC3 130,000 387,000 405,000 - - - - Total Project Expenditures 69,862,399 2,016,000 762,000 5,047,000 1,480,000 - 264,000 ENDING FUND BALANCE N/A (138,590) 311,215 ( 4,277,313) (5,442,412) (5,001,940) 444,532

SEWER CONNECTION FEE FUND

PLANNED LOCAL DRAINAGE AREA D FEES (PLD D)

PUBLIC FACILITY FEE FUND (PFF)
June 18, 2024
Item #11 Page 594 of 625
I-35

PRIOR YEAR 1 YEAR 2 YEAR 3 YEAR 4 YE AR 5 YEAR 6-15
YEARS 2024-25 2025-26 2026-27 2027-28 2028-29 2030-39
BEGINNING FUND BALANCE N/A (7,109,097) (3,036,370) (12,398,343) (19,870,355) (21,402,464) (22,683,475)

REVENUES
Transfer from Sewer Operating Fund 20,571,241 8,744,127 8,923,288 9,073,791 9,355,590 112,214,647 Total Revenues N/A 20,571,241 8,744,127 8,923,288 9,073,791 9,355,590 112,214,647

CAPITAL PROJECTS
Agua Hedionda Lift Station Biological Monitoring and Maintenance 224,999$ - - - - - - Buena Interceptor Sewer Access Road Improvements 500,000 (400,000) 400,000 - - - - Buena Interceptor Sewer Improvements 1,208,691 - 3,300,000 3,300,000 - - 3,965,000 Buena Interceptor Sewer Realignment - East Segment 507,000 1,400,000 1,200,000 1,200,000 - - - Cannon Road Lift Station Improvements 765,000 350,000 - - - - - Carlsbad Municipal Water District Building and Site Improvements - 180,000 60,000 - - - - Chinquapin Lift Station Improvements 1,220,000 300,000 - - - - - Encina Capital Projects 61,469,098 8,601,300 9,234,100 8,917,300 8,243,900 8,471,600 116,469,800 Foxes Landing Lift Station Wetwell and Pump Replacement 6,392,000 - - - - - - North Batiquitos Access Road Improvement 389,800 (63,800) - - - - - North Batiquitos Lift Station Forcemain Rehabilitation 75,000 - - - - - - Odor and Corrosion Prevention Assessment 320,000 38,000 - - - - - Orion Center 299,999 (204,985) - - - - - Poinsettia Lift Station Rehabilitation 650,000 78,000 - - - - - SCADA Improvements 4,684,899 - - - - - - Sewer Condition Assessment 1,657,998 - 50,000 - 100,000 - 1,000,000 Sewer Lift Station Repairs and Upgrades 4,535,385 165,000 165,000 165,000 165,000 165,000 1,500,000 Sewer Line Capacity Improvements 1,400,001 620,000 944,000 - - - - Sewer System Rehabilitation and Replacement 10,626,479 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 27,400,000 Terramar Area Coastal Improvements - - - - - - - Vallecitos Interceptor Sewer Cleaning and CCTV 350,000 500,000 - - - - - Village and Barrio Traffic Circles 660,001 - - - - - - Villas Sewer Lift Station Replacement 1,329,001 - - - - - - Vista Carlsbad Interceptor - Agua Hedionda LS and Forcemain (VC12-VC13) - 104,000 75,000 75,000 75,000 - - Vista Carlsbad Interceptor - Buena Vista Lift Station Improvements 86,000 31,000 598,000 598,000 22,000 - 300,000 Vista Carlsbad Interceptor - Reach VC3 - - - - - - - Vista Carlsbad Interceptor - Rehabilitation (VC1 and VC2) 231,000 - 80,000 140,000 - - - Vista/Carlsbad Interceptor - Point Repair Reaches (VC13 & VC14) 200,000 2,800,000 - - - - - Total Project Expenditures 99,782,352 16,498,515 18,106,100 16,395,300 10,605,900 10,636,600 150,634,800 ENDING FUND BALANCE N/A (3,036,370) (12,398,343) (19,870,355) (21,402,464) (22,683,475) (61,103,628) PRIOR YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR 6-15
YEARS 2024-25 2025-26 2026-27 2027-28 2028-29 2030-39
BEGINNING FUND BALANCE N/A 67,578 1,327,327 1,689,699 3,066,344 4,189,459 6,045,451

REVENUES
Developer Fees 2,885,562 4,202,373 1,566,645 1,213,115 1,945,992 28,426,477 Total Revenues N/A 2,885,562 4,202,373 1,566,645 1,213,115 1,945,992 28,426,477

CAPITAL PROJECTS
Avenida Encinas Coastal Rail Trail and Pedestrian Improvements 5,347,654$ 3,000,000 - - - - - Carlsbad Boulevard Realignment - Manzano Drive to Island Way - - - - - - 3,681,000 Carlsbad Village Drive Widening - Pontiac Drive to Victoria Avenue - - - - - - - El Camino Real and Cannon Road Intersection Improvements 3,536,000 - - - - - - El Camino Real Right Turn Lane to East Bound Alga Road - - - - - - 438,000 El Camino Real Widening - Arenal Road to La Costa Avenue 7,250,001 - 2,000,000 - - - - Melrose Drive Right Turn Lane to West Bound Palomar Airport Road 911,002 (728,286) 50,000 100,000 - - 729,000 Palomar Airport Road and College Boulevard Improvements 1,295,501 (735,901) - - - - - Sidewalk/Street Construction Program 3,300,000 - - - - - 3,725,000 Terramar Area Coastal Improvements 6,650,004 - 1,700,000 - - - - Traffic Impact Fee Funds to CFD #1 - 90,000 90,000 90,000 90,000 90,000 900,000 Traffic Impact Fee Update 270,001 - - - - - - Traffic Monitoring Program 1,745,415 - - - - - - Valley and Magnolia Complete Streets 3,536,207 - - - - - - Total Project Expenditures 33,841,785 1,625,813 3,840,000 190,000 90,000 90,000 9,473,000 ENDING FUND BALANCE N/A 1,327,327 1,689,699 3,066,344 4,189,459 6,045,451 24,998,928

SEWER REPLACEMENT FUND

TRAFFIC IMPACT FEES (TIF)
June 18, 2024
Item #11 Page 595 of 625
I-36

PRIOR YEAR 1 YEAR 2 YEAR 3 YEA R 4 YEAR 5 YEAR 6-15
YEARS 2024-25 2025-26 2026-27 2027-28 2028-29 2030-39
BEGINNING FUND BALANCE N/A 7,252,997 1,041,966 (1,836,497) (1,693,149) (1,446,614) (3,817,508)

REVENUES
Transportation Taxes 5,849,095 5,926,537 6,008,348 6,171,535 6,324,106 63,806,824 Total Revenues N/A 5,849,095 5,926,537 6,008,348 6,171,535 6,324,106 63,806,824

CAPITAL PROJECTS
ADA Improvement Program 3,330,002$ 715,000 375,000 715,000 175,000 820,000 4,450,000 Barrio Street Lighting 2,560,000 - 1,030,000 - - - - Carlsbad Boulevard and Tamarack Avenue Pedestrian Improvements 1,054,003 - - - - - - Carlsbad Boulevard Pedestrian Lighting 1,325,000 (1,254,934) - - - - - Carlsbad Boulevard Realignment - Manzano Drive to Island Way - 1,000,000 1,000,000 - - - 932,000 Carlsbad Village Drive and Grand Avenue Pedestrian and Crossing Improvem - - - - - 400,000 - Carlsbad Village Drive Widening - Pontiac Drive to Victoria Avenue - - - - - - - Chestnut Avenue Complete Street Improvements - Valley to Pio Pico - - - - - 250,000 - Chestnut Complete Street I-5 to Railroad Project Study 85,000 (85,000) - - - 250,000 - Christiansen Way Improvements - - - - - - - College Boulevard Extension 1,205,001 (215,619) - - - - 216,000 Coordinated Traffic Signal Program 2,583,980 - - - - - - Coordinated Traffic Signal Program 1,000,001 - - - - - - El Camino Real Widening - Poinsettia Lane to Camino Vida Roble 3,155,000 - - - - - - El Camino Real Widening - Sunny Creek to Jackspar 5,010,000 600,000 - - - - - Kelly Drive and Park Drive Complete Street Improvements 4,675,001 - 1,500,000 - - - - Pavement Management Program 20,336,566 6,600,000 3,950,000 4,200,000 4,800,000 5,400,000 16,500,000 Pavement Management Program 17,296,475 950,000 950,000 950,000 950,000 950,000 9,500,000 South Carlsbad Coastline 2,779,027 (1,074,321) - - - - - State Street and Grand Avenue Road Improvements - - - - - 325,000 - Street Lighting Replacement Program 3,325,002 - - - - - - Terramar Area Coastal Improvements 2,000,000 - - - - - - Valley and Magnolia Complete Streets 1,200,000 3,000,000 - - - - - Valley Street Traffic Calming - - - - - 300,000 - Village and Barrio Traffic Circles 1,024,999 1,825,000 - - - - - Total Project Expenditures 73,945,057 12,060,125 8,805,000 5,865,000 5,925,000 8,695,000 31,598,000 ENDING FUND BALANCE N/A 1,041,966 (1,836,497) (1,693,149) (1,446,614) (3,817,508) 28,391,316 PRIOR YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR 6-15
YEARS 2024-25 2025-26 2026-27 2027-28 2028-29 2030-39
BEGINNING FUND BALANCE N/A 26,911,861 36,946,558 35,709,223 36,989,253 36,740,479 38,671,725

REVENUES
Developer Fees 1,826,697 2,975,665 1,880,029 1,600,226 1,931,246 17,179,087 Total Revenues N/A 1,826,697 2,975,665 1,880,029 1,600,226 1,931,246 17,179,087

CAPITAL PROJECTS
College Boulevard - Cannon Road To Badger Lane (375 Zone) 278,383$ - 1,400,000 - - - - College Boulevard - Cannon Road To Badger Lane (490 Zone) 312,600 - 1,400,000 - - - - Crestview Drive Transmission Main - 171,000 551,000 - - - - Desalinated Water Flow Control Facility No. 5 11,569,601 (10,000,000) - - - - - Hydroelectric Generation at Water Facilities 461,000 39,000 - - - - - Limited Access Pipeline Relocation Program - 1,122,000 - - - - - Maerkle Reservoir Transmission Main - - 262,000 - 1,849,000 - - Palomar Airport Waterline Realignment - - - - - - - Poinsettia Lane - Cassia Road to Skimmer Court (Reimbursement Agreement 600,000 - - - - - - Pressure Reducing Station Program - 600,000 600,000 600,000 - - - Rancho Carlsbad Groundwater Supply 200,000 (200,000) - - - - 1,000,000 San Luis Rey Mission Basin Groundwater Supply 20,000 (20,000) - - - - 500,000 SCADA Improvements - 80,000 - - - - - Water Modeling 375,000 - - - - - - Water System Rehabilitation and Replacement - - - - - - - Total Project Expenditures 13,816,585 (8,208,000) 4,213,000 600,000 1,849,000 - 1,500,000 ENDING FUND BALANCE N/A 36,946,558 35,709,223 36,989,253 36,740,479 38,671,725 54,350,812

WATER CONNECTION - POTABLE

TRANSNET - LOCAL
June 18, 2024
Item #11 Page 596 of 625
I-37

PRIOR YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR 6-15
YEARS 2024-25 2025-26 2026-27 2027-28 2028-29 2030-39
BEGINNING FUND BALANCE N/A (14,978,642) 59,182 59,182 59,182 59,182 59,182

REVENUES
Recycled Water Loans and Grants 15,387,825 - - - - - Total Revenues N/A 15,387,825 - - - - -

CAPITAL PROJECTS
Carlsbad Water Recycling Facility Improvements -$ 350,000 - - - - - Carlsbad Water Recycling Facility (Encina Capital Projects) - - - - - - - C-Tank Access Road Repair and Electrical Improvements 50,000 - - - - - - Total Project Expenditures 50,000 350,000 - - - - - ENDING FUND BALANCE N/A 59,182 59,182 59,182 59,182 59,182 59,182 PRIOR YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR 6-15
YEARS 2024-25 2025-26 2026-27 2027-28 2028-29 2030-39
BEGINNING FUND BALANCE N/A 16,875,418 16,708,987 17,066,580 18,886,056 13,624,018 14,675,451

REVENUES
Transfer from Water Operating Fund 6,659,237 6,388,592 6,459,476 6,391,962 6,451,433 64,594,191 Total Revenues N/A 6,659,237 6,388,592 6,459,476 6,391,962 6,451,433 64,594,191

CAPITAL PROJECTS
Abandon Potable Services (New Recycled Services) 1,175,827$ - - - - - - Carlsbad Boulevard Waterline Replacement at Terramar 4,730,002 - - - - - - Carlsbad Municipal Water District Building and Site Improvements - 300,000 100,000 - - - - Carlsbad Water Recycling Facility (Encina Capital Projects) 599,943 - - - - - - Cathodic Protection Program 1,986,702 190,000 190,000 190,000 190,000 - 540,000 Crestview Drive Transmission Main 605,000 (605,000) - - - - - El Camino Real Widening - Arenal Road to La Costa Avenue - - - - - - - Fire Flow Capacity System Improvements 625,000 - - - - - - Limited Access Pipeline Relocation Program 2,701,000 1,428,000 600,000 - - - - Maerkle Facility Improvements 3,591,201 200,000 - - - - - Maerkle Reservoir Solar Project 249,170 232,000 - - - - - Maerkle Reservoir Transmission Main 195,001 - 278,000 - 2,396,000 - - Normally Closed Valve (Install Motorized Valve) 1,966,000 - - - - - - Orion Center 500,000 (321,333) - - - - - Palomar Airport Waterline Realignment 2,333,000 - - - - - - Pressure Reducing Station Program 6,431,037 - - - 600,000 600,000 6,000,000 Rancho Carlsbad Groundwater Supply 200,000 (200,000) - - - - 1,000,000 Recycled Water Phase 3 - Reservoir 180,002 - - - - - - Reservoir Repair and Maintenance Program 7,890,000 - - - - - 6,680,000 San Luis Rey Mission Basin Groundwater Supply - - - - - - - Santa Fe II Inlet Pipeline 529,650 - - - - 350,000 2,020,000 Santa Fe II Reservoir Site Electrical Improvements 293,581 40,000 - - - - - SCADA Improvements 9,545,600 532,000 - - - - - Tri-Agency Water Transmission Pipeline Replacement 2,328,973 - 483,000 - 4,018,000 - 5,186,000 Valley and Magnolia Complete Streets 71,000 650,000 - - - - - Water Infrastructure Condition Assessment Program 2,600,001 420,000 420,000 450,000 450,000 450,000 4,730,000 Water Loss Monitoring Program 167,088 - - - - - - Water System Rehabilitation and Replacement 16,058,372 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 40,970,000 Water Valve Repair/Replacement Program 8,819,999 960,000 960,000 1,000,000 1,000,000 1,000,000 10,760,000 Total Project Expenditures 76,373,150 6,825,667 6,031,000 4,640,000 11,654,000 5,400,000 77,886,000 ENDING FUND BALANCE N/A 16,708,987 17,066,580 18,886,056 13,624,018 14,675,451 1,383,642 PRIOR YEAR 1 YEAR 2 YEAR 3 YEAR 4 YEAR 5 YEAR 6-15
YEARS 2024-25 2025-26 2026-27 2027-28 2028-29 2030-39
BEGINNING FUND BALANCE N/A 13,363,612 10,572,599 9,576,599 10,363,599 11,085,599 11,936,599

REVENUES
Transfer from Recycled Water Operating Fund - - 1,500,000 1,500,000 1,650,000 16,500,000 Total Revenues N/A - - 1,500,000 1,500,000 1,650,000 16,500,000

CAPITAL PROJECTS
C-Tank Access Road Repair and Electrical Improvements 250,000$ - - - - - - Carlsbad Municipal Water District Building and Site Improvements - 120,000 40,000 - - - - Carlsbad Water Recycling Facility (Encina Capital Projects) 4,824,711 516,000 431,000 188,000 253,000 274,000 3,290,000 Carlsbad Water Recycling Facility Improvements - - - - - - - Carlsbad Water Recycling Facility Irrigation and Landscape 35,000 - - - - - - Carlsbad Water Recycling Facility Roof Replacement 549,025 - - - - - - Cathodic Protection Program 100,000 100,000 - - - - - Orion Center 199,999 (192,987) - - - - - Recycled Water Condition Assessment Program 800,001 - 50,000 50,000 50,000 50,000 590,000 Recycled Water Phase 3 - Reservoir 6,852,997 - - - - - - Recycled Water Pipeline Replacement 350,000 350,000 350,000 350,000 350,000 350,000 5,060,000 Recycled Water Valve and Appurtenance Replacement Program 380,000 - 125,000 125,000 125,000 125,000 1,330,000 Transfer to Recycled Water Operating Fund - 1,500,000 - - - - - Reservoir Condition Assessment and Repair Program 200,000 - - - - - - SCADA Improvements 1,996,399 398,000 - - - - - Total Project Expenditures 16,538,133 2,791,013 996,000 713,000 778,000 799,000 10,270,000 ENDING FUND BALANCE N/A 10,572,599 9,576,599 10,363,599 11,085,599 11,936,599 18,166,599

WATER REPLACEMENT - POTABLE

WATER REPLACEMENT - RECYCLED

WATER CONNECTION - RECYCLED
June 18, 2024
Item #11 Page 597 of 625
I-38

June 18, 2024
Item #11 Page 598 of 625
I-39

GLOSSARY OF CAPITAL PROJECT FUNDING SOURCES

BTD#2 – Bridge and Thoroughfare District No. 2
developer fees are paid to partially fund the Poinsettia Lane and Aviara Parkway street construction project.

BTD#3 – Bridge and Thoroughfare District No. 3
developer fees are paid to partially fund Cannon Road
improvements.

CDBG – Community Development Block Grants are
allocated by the federal government to help develop
viable urban communities for low and moderate income
households.

CFD #1 – The City of Carlsbad Community Facilities
District No. 1 (Mello-Roos) funds civic projects, I-5
interchange projects, and road segments.

Federal Grants – Federal Grants such as the Schools
Traffic Safety Program.

Gas Tax – Gas Tax revenues for street projects are received under the Streets & Highways Code of the State of California.

Gas Tax 1B – Gas Tax revenues for street projects specifically for road maintenance and rehabilitation are received under the Streets & Highways Code of the State of California.

General Capital Construction – General Capital Construction funds, created through fund transfers from the city's General Fund, are used to fund various municipal and other capital projects.

Infrastructure Replacement Fund (IRF) – Annual transfers from the General fund pay for major maintenance and replacement of the city’s infrastructure.

Other – Sources include revenues related to pending financing districts, property owner contributions, and contributions from other agencies.

Park-in-Lieu (PIL) – Park-in-Lieu Fees are charged to developers for park acquisition and development. PIL fees are segregated by quadrant to fund park projects in those quadrants.

Planned Local Drainage (PLD) – Drainage facilities necessitated by growth are paid from developer Planned Local Drainage Fees. PLD fees are segregated by drainage area.

Public Facilities Fees (PFF) – Public Facilities Fees are charged to developers to fund civic facilities, park development, streets, traffic signals, and other facilities.

Sewer Connection – Development fees include Sewer Connection charges for expansion of sewer lines and facilities.

June 18, 2024
Item #11 Page 599 of 625
I-40

Sewer Replacement – Sewer Replacement is part of sewer user fees and pays for repair and replacement of the city's existing sewer system.

State Grants – State Grants such as Veteran’s Memorial Park funding.

Transportation Development Act (TDA) – City street and bicycle projects can receive funding from Transportation Development Act sales tax receipts.

Traffic Impact Fees (TIF) – Developer Traffic Impact Fees are used for various street construction and improvement projects. I-55

TransNet (BIKE, -HWY, -LOCAL, -STP) – Receipts of County Sales Taxes allocated by the San Diego Regional Transportation Commission finance various bicycle, freeway interchange and local road improvement projects.

Water Connection – Development fees include Major Facility Fees used to fund expansion of water lines and ancillary water facilities.

Water Replacement – Water Replacement funds are included in water utility rates and pay for the repair and replacement of existing potable water lines and facilities.

Water Recycled – Revenues used to fund new Recycled Water projects; revenues for Phase III expansion includes grant and loan funds.

Water Recycled Replacement – Recycled Water Replacement funds are included in utility rates and pay for the repair and replacement of existing recycled water lines and facilities.

Zone 5, 13, 16, 17, 18 Park Fee (ZONE 5) – Fees paid by development in Local Facilities Management Zones 5, 13, 16, 17 and 18 to fund a Business Park Recreational Facility in the city's industrial corridor. The City of Carlsbad Capital Improvement Program reflects the city’s ongoing commitment June 18, 2024
Item #11 Page 600 of 625
Fiscal Year 2024-25 Budget
Community Workshop
Summary
The
City of Carlsbad held a public workshop May 23, from 5:30 to 7:30 p.m., at the Faraday Administration Center, to provide an opportunity for community members to learn about the proposed Fiscal Year 2024-25 city budget, ask questions of staff and provide feedback.

Workshop promotion
City staff promoted the workshop through the following channels:
• News release
• Print ad in the Coast News
• Digital ad on the Coast News website
• Social media posts
• Email newsletters
• City website and calendar
• NextDoor post
• Fliers at city libraries and other facilities
• Announcements during City Council
meetings
Exhibit 21
June 18, 2024
Item #11 Page 601 of 625
2 Attendance
16 community members attended all or part of the workshop 13 provided verbal comments or questions
1 provided written comments

Information shared
City staff presented the same budget overview that had been presented to the City Council May 21, 2024. The presentation was broken up into two parts to allow community members to ask questions and provide comments about halfway through the meeting and again toward the end of the meeting.

Summary of questions and comments

Question: What is the plan is to make the high school safer to cross the street? My daughter attends CHS and got hit by a car at Chestnut and Highland Drive. Could high schools have crossing guards? Could there be more patrolling during school times?
Answer: The Police Department evaluates the crossing guard program every year and works with the city’s transportation staff to assess needs. Typically, crossing guards are not provided at high schools because of the age of the students. However, the Police Department is providing more patrols at high schools, and if anyone notices a specific area in need, they should call the non-emergency line at 442- 339-2197 so the Police Department can address the needs.

Question: The budget has increased an average of 7% over the last 10 years. We also need to increase revenue. Why was staff cut in economic development when that generates revenue? Answer: Economic development is a top City Council priority. The city’s economic development efforts are provided through a comprehensive program not an individual staff person. The city continues to have a full-time economic development manager with significant experience in the field who works with staff from throughout the city and a team of consultants to implement the program. The eliminated position focused on innovation and economic development, with about half of the position’s time spent on the city’s economic development program. Based on City Council direction during the presentation of the preliminary budget, the final budget presented to the City Council June 18 will reflect a reassignment of one full time senior program manager, who had previously worked in the Office of Innovation & Economic Development, to the city’s economic development program. This will leave the city with two full time managers permanently assigned to the economic development program, more than the 1.5 full time equivalent positions assigned previously.

Question: Could Carlsbad leverage having a lower sales tax rate than surrounding cities to attract more economic activity?
Answer: Yes. That could attract more shoppers to Carlsbad, however staff are not aware of any data showing whether that strategy would generate significant additional revenue. It is something that could be explored.

Question: Is TOT in line with other competing cities, or could that be increased? Answer: Carlsbad’s hotel tax rate is slightly below the region’s average. In October 2023, city staff presented information requested by the City Council regarding a potential TOT increase. Several hotel operators and others in the tourism industry expressed concern about increasing the rate, given that they were still managing the effects of the COVID-19 pandemic and higher across the board costs. The City Council did not give staff direction to further explore a TOT increase.

June 18, 2024
Item #11 Page 602 of 625
3 Question: Is there a possibility of bringing one or both libraries back to seven days per week? Sundays are more useful than evening hours and morning hours.

Answer: The city regularly evaluates our services to make sure we are meeting the community’s needs in a way that makes the best use of taxpayer resources. Following the complete library closures due to the COVID-19 pandemic, the city gradually added back library hours and services, but we opted not to re-open Dove and Cole on Sundays (the Library Learning Cetner has always been closed Sundays). The reason for not re-opening on Sundays because it is much less cost-effective to open for just four hours than for a full day. Instead, we opted to add an extra six hours during the week at no additional cost by opening an hour early. Another consideration was changes in how people are utilizing library services.

Since the COVID-19 pandemic, use of the library’s digital resources has increased significantly, and our offerings continue to expand.

Question: If someone who lives in another city buys a car in Carlsbad, which city gets the sales tax revenue? Are there any other goods that are similar to cars in this way? Answer: Sales tax on cars is charged at the rate in effect where the car is registered not where it is purchased. So, for example, if someone from Vista buys a car in Carlsbad, that person would pay Vista’s sales tax rate of 8.25%, not Carlsbad’s rate of 7.75%. Carlsbad would get the proportion of the sales tax normally allocated to the city, and Vista would get the extra 0.5%. The proportion of sales tax that goes to the city is only a small fraction of the sales tax revenue generated in its borders. Most of that revenue goes to fund state and county government services. Carlsbad gets 1 percentage point or 13% of the

7.75% generated. That means for a $100 purchase, the total sales tax is $7.75 and the city keeps $1.00 of that sales tax to fund city services.

Comment: I am in favor of increasing the hotel tax more than sales tax. Carlsbad has a lot to offer to tourists.

Question: Why is the city proposing to spend $600,000 for an upgrade to library book check out technology instead of spending that money on capital improvement projects that are being delayed? What is the benefit of the library project?
Answer: The project is needed to update the Radio Frequency Identification System, called RFID for short, which tracks all the library’s books and other materials in an electronic inventory and automatically sorts materials upon return. The current system is so old that replacement parts are no longer available. Without a system like this, it would be very time consuming to check books in and out and manage the overall collection. Likewise, if it were to fail before a replacement were ready, it would cost a significant amount of staff time and greatly decrease the level of service for library users. It’s important to keep in mind that many of the Capital Improvement Program projects have different funding sources than the library, which primarily uses General Fund money. For example, road improvement projects often use gas tax revenue. Water projects use money from water rates. For this reason, it’s hard to swap out one project for another.

Question: The Carlsbad Village Association was looking forward to city being very innovative, so it concerns me that the Chief Innovation Officer is proposed to be eliminated. Were all other cost reduction options fully explored before making personnel cuts? Answer: Yes. In the last few budget cycles, the city cut 2% and 3% respectively from ongoing operating expenses, which totals about $5 million a year. Having already cut operating costs, the next step was to look at personnel costs. Our goal was to focus on reductions that would have the least effect on our core June 18, 2024
Item #11 Page 603 of 625
4 city services, and that’s how we chose the positions. Innovation continues to be a city priority, and eliminating positions is always a very difficult decision.

Question: What is the project for the billiards room at the Senior Center, and why is it needed? Answer: The project will add controlled access to the room where billiards is played at the Senior Center. The system will include electronic key cards that are linked to the city’s software that manages other memberships like the Senior Center fitness center and pool memberships. The Senior Center has had problems with people (not pool players) interrupting games and otherwise causing disturbances in this part of the facility. Created a controlled access system will allow people to enjoy the billiards room without frequent interruptions and distractions.

Question: What is a narcotics safe system?
Answer: Fire Department personnel often need to administer various medications when providing emergency medical services. The city uses a digital system to ensure narcotics are stored securely. This system is aging and needs to be replaced with newer technology, so it continues to meet the needs of our fire personnel charged with managing controlled substances.

Question: Is the IT Department getting 17 more people?
Answer: No. A total of six positions will be moved within the Administrative Services Branch from Innovation & Economic Development to the IT Department. This is a reorganization of how city data and GIS mapping services are provided but does not represent an increase in overall staffing.

Question: Why do we plan to cut the DEI manager position? It creates the perception that diversity and inclusion are not important.

Answer: Similar to economic development, the DEI program continues to be a priority and will continue.

Moving forward staff in the city’s HR Department, many of whom have professional certificates in DEI, will manage the ongoing implementation of the City Council approved work plan and all areas of EIDB.

Belonging and inclusion both on an internal and external level is a continued focus of our many programs. When considering which positions to bring forward for elimination, the goal was to minimize impacts to public facing services and impact positions or programs with legal, risk, liability or compliance implications.

Question: What is the intent of "just in time" CIP process? What will be the long-term impact? Won’t you have more off-cycle budget increases coming forward because of it? Answer: This only applies to certain types of projects. Critical infrastructure projects will not be included. It is intended for projects that are more discretionary in nature. Instead of allocating construction funding at the very beginning of a project, City Council will do this once the project is ready for construction. The 15-year Capital Improvement Program forecast will continue to show projected construction costs so there are no surprises. It’s just the official act of appropriating the funding that will happen later. One of the reasons for the change is to provide greater transparency in our fund balances.

When money has been appropriated to a project that is not scheduled to happen for 10 years, the fund balance will look much smaller. By keeping money in the fund balance, the City Council and the public will have a better understanding of the total amount of money available for projects.

Question: What is going on with workers comp? Are these legitimate claims? Should there be investigations? Is the city not providing a safe environment? June 18, 2024
Item #11 Page 604 of 625
5 Answer: The city has a very intense safety program to keep staff safe. Many of the increases in claims are due to changes in laws about what qualifies as a workers compensation claim and increases in medical costs. Agencies throughout the nation are facing similar increases.

Question: I live in La Costa. We have many older things that aren't near city's expectations, because we were annexed from the county. How do I go about talking to someone to get these things changed? How can I add projects to the list?
Answer: You can bring forward infrastructure needs at any time, by making a comment at a City Council meeting, contacting city staff or talking with City Council members. The city prioritizes projects based on a variety of factors, including considering the age of the infrastructure and its overall condition. But that doesn’t mean priorities can’t be shifted if a new need comes up.

Question: Talking about general fund forecast, there is still a trending down, are we looking at a deficit in FY30? Are we doomed due to inflation?
Answer: We focus on a five-year planning horizon because further out than that becomes less accurate.

And, forecasts change on a daily basis based on what’s going on with the economy and other factors. It’s not uncommon to see decreasing surpluses in the out years. Our projected deficit is now showing up in fiscal year 2031. This gives us time to make adjustments and strategic decisions about the budget so that we don’t get to a point where we are projecting a deficit within that five-year window.

Question: What are we doing about the train tracks in the Village? And regarding the billiard room, do we have a Carlsbad foundation where someone could donate something like that? Answer: The city doesn't control the railroad, but we are working with regional partners, SANDAG and NCTD, on a project to lower the tracks through the Village and Barrio. We have advanced some feasibility studies and have submitted a federal request to fund the design and environmental review. In terms of foundation funding, the city has many groups that help fund programs and services, like the Friends of the Library and Friends of Leo Carrillo Ranch.

Question: You have made 110 new hires in the last few years, a lot in IT or data management. Previously this was contracted out. Full time staff come with benefit costs. Why doesn’t the city focus more on contracting out services? The library is closed on Sundays, and we have hired a lot of people for the homelessness program that were grant funded and now the city has to pay the cost. The Point in Time count numbers show the number of homeless people has increased by 85% so obviously something is not working.

Answer: We regularly compare the cost to provide services in house vs contracting them out. In the case of our IT Department, the technical support desk was outsourced several years ago and more recently brought back in house. The city has also centralized IT services, moving several IT staff working in departments back to the IT Department. This was done for efficiency and to improve overall service.

These were not new positions to the city, just moved from one department to another.

We continue to outsource several services. For example, contractors maintain the landscaping on road medians, provide many of our camp programs and other services that are very competitive in the marketplace (which drives down costs).

We do not fund positions with grant funds, but some positions are funded through restricted funds, meaning funds that can only be used for a certain purpose. Specifically, we did not fund positions with COVID relief funding.

June 18, 2024
Item #11 Page 605 of 625
6 In terms of the effectiveness of the city’s efforts to reduce homelessness and its effects on the community, the most recent Point in Time count showed increases throughout the region and higher increases in North County. The count is one measure we look at, but it does not provide a complete picture. We also measure the number of people we have transitioned into housing, the number of people who have received services, the number of encampment cleanups and other outcomes of our efforts. Homelessness is a very complex issue, and addressing our community’s concerns remains a top priority. We report progress regularly to the public and the City Council. Our next update is scheduled for June 25, 2024.

June 18, 2024
Item #11 Page 606 of 625
Exhibit 22
Policy No.

Date Issued
Resolution No.

Subject: Cost Recovery Policy for Fees and Charges for Services Pur
pose
It is important for the city to have a sound and consistent cost recovery policy that will serve as a management tool for establishing, implementing, and evaluating fees and charges.1 This policy ensures that the city’s fees and charges are managed in a manner that will:
• Provide for the delivery of quality services
• Maintain and enhance service delivery
• Support a balanced budget through evaluation and review of the city’s total estimated and reasonable cost of providing services
• Set fee amounts in accordance with local goals as pertains to code compliance, cost recovery, economic development, and community values
• Ensure that any action to establish, increase, or impose a fee is conducted in a manner that satisfies the requirements of state law
The
City of Carlsbad is authorized to adopt and implement fees and charges for certain municipal services, provided the fees and charges do not exceed the reasonable cost of providing such services. This policy sets forth cost recovery targets, timelines for fee increases, annual cost inflation adjustments, and frequency of comprehensive review for all city fees and charges.

Bac
kground
The city’s fees for services, products, and regulatory activities are not taxes requiring voter approval under California State Constitution, Article XIII C, Section 1 (a voter initiative added by Proposition 218 and amended by Proposition 26) if the fees do not exceed the reasonable cost of the services, products or regulatory activities. In addition to the Constitution, state and local laws also provide authorization to charge fees for services. For example, Government Code 66014 governs many fees as it pertains to development approvals. The language of Government Code 66014 mirrors the reasonable cost limitation expressed by the Constitution.

Th
is policy addresses all city fees and charges included in the city’s Master Fee Schedule, with a few exceptions. Fees for services not subject to this policy typically require different analyses and adoption processes than the fees that are subject to this policy. 1 The policy, as it applies to Carlsbad Municipal Water District fees and housing services fees, was approved by the Board of Directors of Carlsbad Municipal Water District of the City of Carlsbad on [date] June 18, 2024, by Resolution No. [number]______ and the Community Development Commission on [date]June 18, 2024, by Resolution No. [number]______.

June 18, 2024
Item #11 Page 607 of 625
City Council Policy Statement
March 14, 2023June 18, 2024

Subject to this Policy

Not Subject to this Policy
• Miscellaneous administrative
fees
• Special events fees
• Streetlight energizing fees
• City Clerk’s Office fees
• Library fees
• Fire fees:
o Fire extinguishing and
alarm systems permit fees
o Annual inspections and
fire code permits
o Other fire fees
• Fees for development
applications, including
entitlements, plan review, permit
issuance, inspections
• Police administrative and service
fees
• U tility account and service fees
for residential customers
• Utility meter installation fees
• Fees charged on an hourly, time
and materials, or actual cost of
service basis
• Permit fees required to operate a
business
• Any fees prohibited by law from
exceeding the reasonable cost of
providing services
• Deposits and securities
• Safety Training Center facility fees
• All fees for rental or use of city facilities
and/or equipment
• Administrative citation penalties
• Vehicle, traffic and parking civil penalties
• Development impact fees, utility
connection fees
• Trash collection rates
• Fees set through contracts with third-
party vendors
• W
ater and w astewater service rates and
property related fees and taxes governed
by Proposition 218
• Utility services fees, recycled water a nd
wastewater fees, third party hydraulic
modelling fees, and other utility fees
• Fees set by external agencies
• Other monetary exactions imposed on a
project on an ad hoc basis in connection
with the approval of a development
project
• Business license taxes
• Emergency medical services, paramedic
and ambulance fees
• Parks & Recreation and Library & Cultural
Arts program and class fees
2 • All fees for services set by state or federal
statute

Statement of policy
It is the policy of the City of Carlsbad that the following guidelines will be used in establishing and maintaining fees and charges:

1. Revenues for individual fees and in aggregate for any fee program shall not exceed the reasonable cost of providing services.

2 Resolutions No. 2008-192 and No. 2015-173 authorized the City Manager or a designee to set all fees included in the Community Services Guide provided that fees both do not exceed the cost of providing the program and that these fees are no lower than the lowest fee charged for similar programs in the cities of Oceanside, Vista, San Marcos, Escondido, or Encinitas.

June 18, 2024
Item #11 Page 608 of 625
City Council Policy Statement
March 14, 2023June 18, 2024

2. Comprehensive review of all city fees and charges shall occur every five to seven years.

3. In certain circumstances where cost recovery may be unrealistic or undesirable, the City Council may subsidize a portion of or an entire fee program and/or individual fees.

4. In certain circumstances where immediate adjustments to full cost recovery may be impractical, it may be appropriate to phase in fee increases over multiple years.

5. The procedures for adopting fees for development applications or projects shall follow the procedures for adopting various fees provided by Government Code sections 66016- 66019, or other applicable law, and shall be effective no sooner than 60 days following the final action.

6. Fees and charges should be sensitive to the “market” for similar services.

7. A unified approach should be used in determining cost recovery levels for various programs and their individual fees and charges based on this policy.

Influential Factors to Cost Recovery Policy
Reasonable, routinely reviewed, and well managed fees for services are one of the many responsible financial steps needed to support the c ity’s overall financial sustainability . When considering whether fees and charges should be adopted to recover 100% of the costs of providing services, city staff and the City Council will consider the following influential factors:

• The level of cost recovery should consider the degree to which the public benefits from the service versus the degree to which the user of the service themselves benefits. • The level of cost recovery should consider how the pricing of services can affect the demand and subsequent level of services provided.

Based on the consideration of factors that influence cost recovery policy, the degree to which pricing for services recovers the city’s costs of providing the service will vary. • Low-level cost recovery services should aim to recover between 0%-30% of their costs.

These include services where there is no intended relationship between the fee and the benefit received, that are essential to community safety, or for services where collecting fees would discourage compliance.
• Mid-level cost recovery services should aim to recover between 31%-80% of their costs.

These include services where the specific user of the service receives a higher level of benefit than the general taxpayer, but where the city has an interest in encouraging compliance by subsidizing the cost of the service.
• High-level cost recovery services should recover between 81%-100% of their costs.

These include services where the individual primarily and directly benefits from the service, not the community at large. These may be services that could otherwise be provided by the private sector or use of the service is not encouraged.

June 18, 2024
Item #11 Page 609 of 625
City Council Policy Statement
March 14, 2023June 18, 2024

Service/Program Cost Recovery
Target
Pricing Strategy
General and Administrative Fees – Finance, Clerk, City Manager Appeals to City Council MID (31%-80%) Both individual and community benefit from
the service
Business license master list of new/active
licenses
HIGH (81%-100%) Individual benefit received
from the service
Community facilities district annexation
services
HIGH (81%-100%) Individual benefit received
from the service
Miscellaneous services where amount of the
fee is not set by state or federal statute
HIGH (81%-100%) Individual benefit received
from the service
Special Events Fees
City-sponsored special events. Special
events sponsored by the city or a non-profit
organization with a community-wide benefit
that are free and open to the public
LOW (0%-30%) Community primarily
benefits from the service
Special events that are open to the public
where admission or fees for participation
are not charged
MID (31%-80%) Both the event sponsor
and the community benefit
from the service
Special events where admission is ticketed
or fees for participation are charged
HIGH (81%-100%) Individual benefit received
from the service
Library Fees
Library card replacement, hold requests,
interlibrary loans, general day-to-day service
fees
LOW (0%-30%) Community primarily
benefits from the service
Refund processing initiated by customer LOW (0%-30%) Community primarily benefits from the service
Fire Fees
Fire code permits, annual occupancy
regulatory inspections (both state-
mandated and non-mandated)
MID (31%-80%) Both individual and
community benefit from
the service
Fire/life safety plan check and inspection
fees for development services (e.g.,
sprinkler, alarms, new construction)
MID (31%-80%) Individual benefit received
from the service. Fees
should generally be set at
the higher end of the mid-
range

June 18, 2024
Item #11 Page 610 of 625
City Council Policy Statement
March 14, 2023June 18, 2024

Police Fees
Patrol and general enforcement services MID (31%-80%) Community primarily benefits from the service
Copies of reports for victims of crimes MID (31%-80%) Ensure access to valuable service
All fees for records management, towing, or
other items which are not limited per state
or federal statute
MID (31%-80%) Individual benefit received
from the service, or fee is
administrative as pertains
to a violation of code/law
Utility Administrative Fees
New account set up, reinstating of service
for delinquent accounts to the extent not
limited by SB 998,3 meter installation, all
other fees for servicessubject to this policy

MID (31%-80%) Individual benefit received
from the service
Land Development Permitting & Inspection Services
Discretionary Entitlement Permit (review
and processing, including but not limited to
general plan amendment, rezone, local
coastal plan amendment, conditional use
permit, coastal development permit, site
development plan)
HIGH (81%-100%)
Individual directly
benefiting from the
permitted action pays a
majority, if not all the
permit processing costs
Minor Discretionary Permit (review and
processing, including but not limited to
permits that are more administrative in
nature (i.e., accessory dwelling units))
LOW (0%-30%)
Ensure compliance with
essential regulatory codes
and standards by
minimizing the permit
application costs
Ministerial Permit (review and processing,
including but not limited to building,
grading, map, and improvement plan)
HIGH (81%-100%)
Individual directly
benefiting from the
permitted action pays a
majority, if not all the
permit processing costs

3 SB 998 limits the amount that qualifying low-income residential water customers must pay for service reconnections after shutoff to $50 during normal business hours and $150 after normal business hours. These figures are subject to annual inflationary adjustments for changes in the Consumer Price Index. See California Health and Safety Code 116914. Details for residential water customers are available in the Carlsbad Municipal Water District’s Residential Water Service Shutoff Protection Policy for Nonpaym ent of Charges.

June 18, 2024
Item #11 Page 611 of 625
City Council Policy Statement
March 14, 2023June 18, 2024

Minor Ministerial Permit (review and
processing, including but not limited to
minor commercial or industrial tenant
improvements, adjustment plats, right-of-
way use or encroachment agreements)
MID (31%-80%)
Ensure compliance with
essential regulatory codes
and standards by
minimizing the permit
application costs
Administrative Ministerial Permit (review
and processing, including but not limited to
minor and/or routine residential repairs
LOW (0%-30%)
Ensure compliance with
essential regulatory codes
and standards by
minimizing the permit
application costs
Permit Inspection Services HIGH (81%-100%)
Individual directly
benefiting from the
permitted action pays a
majority, if not all the
permit processing costs

Procedures
This Cost Recovery Policy establishes a scheduled program to comprehensively review the fee schedule to determine if the current fee amounts are reflective of the costs to provide such services and are consistent with best practices and statutory requirements. • A comprehensive analysis of city service delivery costs associated with fees and charges shall be made approximately every five to seven years.
• Off-cycle updates will occur annually, where fees will be adjusted by a percentage equal to the change in the San Diego Consumer Price Index for All Urban Consumers published by the Bureau of Labor Statistics or another reasonable inflationary factor. • Individual fees may be adjusted during the interim period based on supplemental analysis whenever there have been significant changes in costs. • The City Council shall have the opportunity to review and the authority to approve any changes to the Master Fee Schedule.
• The City Council may decide to increase fees over a period not to exceed three years in certain circumstances where immediate adjustments to targeted cost recovery amounts may be unrealistic.

Comparability with Other Communities
Comparing the city’s fees to other communities provides useful background information in setting fees. It allows the city to assess the market price of the service as compared to other agencies as well as to learn about alternative methods of charging fees for certain services.

However, fee surveys should never be the sole or primary criteria in setting city fees as there are many factors that affect how and why other communities have set their fees at their levels.

Terms and Limitations
June 18, 2024
Item #11 Page 612 of 625
City Council Policy Statement
March 14, 2023June 18, 2024

1. All rights and obligations existing under any user fee schedule in effect prior to the effective date of a resolution approving a user fee update, shall continue in full force and effect. Updates to user fee schedules should not affect or disrupt the continuity of the city’s business or administration of its law, including:
• Actions and proceedings that began before the effective date of the resolution. • Prosecution for ordinance violations committed before the effective date of the resolution.
• The amount, or collection, of license, fee, penalty debt, forfeiture, or obligations due and unpaid as of the effective date of the resolution.

2. This Cost Recovery Policy does not invalidate any action taken prior to its effective date if the action was proper under the law governing the action at the time the action was taken.

June 18, 2024
Item #11 Page 613 of 625
Library and Cultural Arts
1775 Dove Lane  Carlsbad, CA 92011  442-339-2011www.carlsbadca.gov May 22, 2
024
TO: MA

YOR AND COUNCIL MEMBERS
FROM:

Library Board of Trustees
SUPPO
RT OF LIBRARY STAFF BUDGET RECOMMENDATIONS FOR FISCAL YEAR 2024-25 On Jan.
24, 2024, the Library Board of Trustees received a presentation summarizing city direction on preparation of the fiscal year 2024-25 budget. At the April 24, 2024, meeting, the Library Board of Trustees received an update on the resulting library budget submission. At the May 22, 2024 meeting, staff shared City Council direction following the preliminary budget presentation on May 21, 2024.

Pursuant to Carlsbad Municipal Code Section 2.16.060, the Library Board of Trustees “…may make recommendations to the city council and advise the city council in matters pertaining to…the amounts of monies required to operate the library.” At this meeting, by proper motion and vote, the Library Board of Trustees determined that it supports staff’s budget submission.

Respe
ctfully,

LIBRARY

BOARD OF TRUSTEES
William S
heffler, Chair Laurel Moran, Vice-Chair
Dr. Sh
erman DeForest Gina McBride Katrina Waidelich
SS: fe
cc: Scott Chadwick, City Manager
Cindie McMahon, City Attorney
Geoff Patnoe, Assistant City Manager
Gary Barberio, Deputy City Manager
Exhibit 23
June 18, 2024
Item #11 Page 614 of 625
To the members of t he:

CITY COUNCIL
Date /-/f·)~ cA __?'cc ,._...,,.

CM V ACM ~ CM {3) _.::
ncil Memorandu m
January 18, 2024
To: Honorable Mayor Blackb n embers of the City Council From: Scott Chadwick, City Ma ag \
{city of
Carlsbad
Memo ID# 2024004
Re: Overview of the Fiscal Y 024-25 Budget Process, Timeline and Proposed Position Reductions (Districts - All)
Consistent with the City Council's desire to reduce ongoing spending due to the forecasted General Fund structural budget deficit and to demonstrate the most prudent use of city resources, staff has prepared this memorandum about the planning and development of the fiscal year 2024-25 budget. Included in this memorandum are:
• An overview of the city's current economic outlook.
• A budget planning calendar.
• Direction provided to departments as they prepare their proposed budgets. • A new approach that will better align the Capital Improvement Program with the City Council's 5-year Strategic Plan, while increasing transparency and City Council involvement in project timing and funding.
• An overview of the process to propose projects for the Strategic Digital Transformation Investment Program.
• A plan to eliminate the equivalent of.12 full-time positions from the city's workforce in the fiscal year 2024-25 budget, which goes into effect July 1, 2024.

Background
The City Council sets the overall policy direction for the City of Carlsbad and helps staff prioritize programs, projects and services to support that direction . Public input plays a critical role in setting both t he long-range policy direction of the city and decisions about day-to -day spending.

The City Council adopted a 5-Year Strategic Plan in 2022, which guides the city and serves as a road map during the budget process by identifying specific, measurable objectives to be achieved during t he five-year timeframe. The city's budget, in turn, serves as a financial plan and guiding tool to support the city's mission, including City Council's policy priorities .

The fiscal year 2024-25 budget will preserve the city's continued fiscal sustainability by maintaining its critical core services, achieving its goals and priorities, and being mindful of the economic outlook . While administrative leadership's direction for the fiscal year 2024-25 budget cycle will not require a mandated budget reduction by each department, it will continue t he expectation t hat staff incorporate opportunities to do business more efficiently and focus on spending areas that can be reduced with little to no impact on the community. These cont inued efforts are in response to the city's anticipa ted st ructural deficit, in which the city's expenditures City Manager's Office
1200 Carlsbad Village Drive I Carlsbad, CA 92008 I 442-339-2820 t Exhibit 24
June 18, 2024
Item #11 Page 615 of 625
Council Memo - Fiscal Year 2024-25 Budget Process, Timeline and Proposed Position Reductions January 18, 2024

are projected to grow at a faster rate than its revenues. The city is in a much better position today than it was even a year ago-in part due to an enhanced revenue outlook and recent efforts by city staff to reduce ongoing costs-nonetheless, the General Fund is projecting an annual deficit beginning in fiscal year 2028-29. It is imperative this year's budget reflect every effort reasonably possible to address this structural deficit.

The COVID-19 pandemic and the negative economic impact it had on many of the city's revenue sources peaked during fiscal year 2020-21 and 2021-22. In response to future economic uncertainty at that time, the adopted budgets in fiscal year 2022-23 and 2023-24 included reductions of nearly 2% and 3%, respectively. An accelerated economic recovery from the COVID-19 pandemic coupled with unprecedented inflation sustained by consumer demand contributed to the city's General Fund ending fiscal year 2022-23 with a healthy surplus. The combined impact of these budget reduction efforts and larger-than-anticipated surplus positively impacted the General Fund's 10-year forecast. The projected deficit is now not anticipated to occur until fiscal year 2028-29, three years later than the timing projected last year.

Since 2021, the city has dealt with unprecedented inflationary increases, reaching a regional high of 8.3% in May 2022. The Federal Reserve responded by increasing target interest.rates over the last couple of years. While inflation has begun to decline, regional inflation was still at 5.2% as of November 2023. The Federal Reserve is expected to begin reducing target rates in 2024, and inflation will likely remain a concern the city will continue to manage.

In addition to managing inflation's impact to the city's budget, aging infrastructure is another challenge that is neither new nor unique to the City of Carlsbad. As the city continues its transition from "growth and development" to "maintenance," the operating costs necessary to fund infrastructure maintenance and replacement continues to grow and represent a significant pressure on the General Fund's resources.

Pension funding also continues to have a significant impact on the city's budget. CalPERS' volatile investment performance, particularly over the last two years, has significantly increased the city's costs. The city has taken great steps toward mitigating the long-term risks and associated costs by prefunding and establishing a Section 115 Trust; however, the annual required contributions still represent a significant portion of the city's expenditure budget.

Discussion
The city's annual comprehensive budget document includes three sections: Operating Budget, Capital Improvement Program and Strategic Digital Transformation Investment Program. A summary of the fiscal year 2024-25 process to create each of these three budgets, as well as priorities and changes planned for the upcoming fiscal year, are presented below.

June 18, 2024
Item #11 Page 616 of 625
Council Memo - Fiscal Year 2024-25 Budget Process, Timel ine and Proposed Position Reductions January 18, 2024

Operating Budget
The Operating Budget is designed to provide funding for all ongoing city operations, one-time, non-capital projects and work efforts, general support of the city, and the City Council's strategic policy goals and work plans. The Operating Budget funds ongoing operating and maintenance costs and provides for appropriate and strategic levels of replacement funding. City staff strive to ensure that, when preparing the annual budget, one-time revenues are only used to cover one­ time costs, and ongoing costs are not greater than ongoing revenues.

Before the city's Operating Budget is presented to the City Council for adoption, city staff in all departments prepare individual budgets for their functional areas. The table below depicts the key phases and dates in the creation and adoption of the city's Operating Budget. This schedule is subject to change as staff move along in the budget process.

Table 1: Operating Budget calendar for fiscal year 2024-25 Date Task
Jan. 3 City staff hold Operating Budget kickoff meeting - participants include executive leadership and department budget preparers.

Feb. 1 Special City Council Meeting: Departmental Operations Presentation Feb.6 Strategic Plan Update at City Council Meeting.

Feb.9 Departments submit their requested budgets to the Finance Department budget team.

Feb. 9 - March 20 The Finance Department budget team reviews and evaluates departments' budget submissions.

Feb. 23 Departments complete narrative sections highlighting services, priorities, accomplishments and budget changes, which are included in the published budget book.

March 15 Departments update their portions of city's master fee schedule .

March 20-28 Representatives from each department present their budget submissions in meetings with the City Manager, Assistant City Manager and Finance Department budget team.

March 28 - May 21 City leadership makes key funding decisions based on City Council priorities, regulatory requirements, forecast data, and other supporting data. The Finance Department budget team prepares the preliminary budget document.

May 21 City staff present the preliminary budget to the City Council.

May 23 City staff hold a community budget workshop.

June 18 The City Council holds a Public Hearing and considers the annual budget for adoption.

June 18, 2024
Item #11 Page 617 of 625
Council Memo - Fiscal Year 2024-25 Budget Process, Timeline and Proposed Position Reductions January 18, 2024

• Department budget submissions
There are many components that city staff across all operating departments must complete in their initial budget submissions. Some key activities include, but are not limited to, the following:
• Review full -time and part -time employee allocations for accuracy and opportunities for reductions or reorganizations to enhance efficiency.
• Review base maintenance and operations budgets. The base budget consists of the prior year adopted budget for maintenance and operations, excluding any one-time supplemental budget granted in the prior year and interdepartmental chargebacks, which are calculated separately. Departments have discretion to change how their maintenance and operations budgets are utilized in the upcoming fiscal year, as long as the total requested budget stays within their allocated base.
• Consider supplemental budget needs. As mentioned previously in this memorandum, for the fiscal year 2024-25 budget, the city will strive to achieve continued fiscal sustainability by maintaining its critical core services, achieving its goals and priorities and being mindful of the economic outlook . As such, the upcoming year's budget preparation does not include a process for departments to request additional funding. However, city administrative leadership will consider crucial budget needs if they relate to the city's response to a changing regulatory environment, new laws, cost increases for existing essential services and other needs.
• Calculate the interdepartmental chargebacks that will be allocated citywide for costs such as those related to information technology, fleet, workers' compensation, risk management and other miscellaneous administration. City staff from these areas will work with other departments to determine needs for the upcoming fiscal year before calculating chargebacks. The fleet and information technology calculations also include budgeting for capital outlay for planned replacements, such as vehicles and computers that have reached the end of their useful lives.
• Estimate revenue for the upcoming year. Some departments have specific sources of revenue, such as recreation fees. The Finance Department manages general city revenue collected, while city staff budget for revenue that is department specific.

After departments' requested budgets are submitted and reviewed, an integral part of the budget preparation process takes place when department staff meet individually with the City Manager, Assistant City Manager and Finance Department budget team to present their proposed budgets for the upcoming year. During these meetings, department staff justify their requested budgets, which may include presentation of data and analysis to support proposed spending, year-over -year spending trends and information on how programmatic efforts support the city's 5-Year Strategic Plan. The discussions during these meetings help to ensure that executive leadership has thoroughly evaluated requested budgets and planned efforts for the upcoming year, in order to make decisions on the preliminary budget that will be presented to the City Council for consideration.

June 18, 2024
Item #11 Page 618 of 625
Council Memo - Fiscal Year 2024-25 Budget Process, Timeline and Proposed Position Reductions January 18, 2024

Capital Improvement Program
The City of Carlsbad Capital Improvement Program, or CIP, reflects the city's ongoing commitment to maintaining the highest standards of quality facilities for our community today and in the future. It is a planning document, not a commitment for spending . The five -year program outlines the expenditure plan for future capital projects and the corresponding revenues to pay for those expenditures.

Projects that are shown in the CIP are generally defined as any construction, rehabilitation or replacement of major infrastructure such as streets, libraries, parks, fire stations and administrative facilities, water, sewer and drainage facilities, and other facilities that are located on or in the ground. In most cases, the total construction cost of each of these assets is recorded and tracked as part of the city's inventory of capital infrastructure assets and other city-owned property .

The timeline for developing the upcoming fiscal year's CIP is dictated in Administrative Order No. 50, Capital Improvement Program - Project initiation, Prioritization, Budgeting and Adoption Procedure. City staff may submit proposed new CIP projects in December for the upcoming fiscal year. Project requests are evaluated initially by the CIP Steering Committee Meeting in January and again in April. This evaluation includes project prioritization and scoring, followed by the determination of project timing as forecasted funds are available. Based on funding availability and priority level, proposed CIP projects are then incorporated into the preliminary CIP Budget.

Once the City Council adopts the proposed annual CIP Budget, projects receive an appropriation that authorizes spending in the amount specified for the adopted fiscal year only. Estimated budget information is shown for a 15-year period to provide the most comprehensive information about known future projects. Spending authority in future years is not granted until adoption of the annual proposed CIP Budget associated with each year.

Changes to the CIP Process
City staff have made changes to the CIP process for fiscal year 2024-25 to accomplish the following:
• Increase transparency around how projects are selected for inclusion, project timing and funding status.
• Demonstrate stronge r alignment to the City Council's 5-Year Strategic Plan. • Establish more realistic expectations for project cost estimates and delivery. • Continue to comply with Government Finance Officers Association and SANDAG reporting requirements.

These changes include:
• A stronger focus on the next five fiscal years, while remaining a 15-year planning document.

June 18, 2024
Item #11 Page 619 of 625
Council Memo - Fiscal Year 2024-25 Budget Process, Timeline and Proposed Position Reductions January 18, 2024

• Introducing four project categories to clearly communicate the project's purpose. These include (1) strategic plan, (2) critical need, (3) maintenance, and (4) closeout. • Budgeting based on project phase. This means rather than budgeting for the entire cost of a project well in advance of when the project is scheduled to begin, City Council will be asked to consider appropriating money phase by phase. Phases include: scoping, conceptual design, final design and construction.

For example, as part of the annual budget process, city staff will request appropriations for a new project, starting with initial scoping. This typically involves early planning work and a feasibility analysis. When that work is completed, staff will return to City Council to request appropriation for conceptual design. When that is done, staff will return to City Council to request funding for final design, and so on.

These changes will provide the City Council with a greater ability to direct the pace and funding of major projects, while increasing transparency around projects that are planned and underway.

Strategic Digital Transformation Investment Program
The Strategic Digital Transformation Investment Program, or SDTIP, is a comprehensive approach to planning for and funding digital transformation efforts throughout the city. The purpose of this program is to provide for an annual investment strategy, not a commitment for spending, that outlines a five -year expenditure plan for future digital transformation and technology projects and the corresponding revenues necessary to pay for them.

The timeline for developing the upcoming fiscal year's technology budget is dictated in Administrative Order No. 89, Strategic Digital Transformation Investment Program - Project initiation, Prioritization, Budgeting and Adoption Procedure. Similar to the CIP, staff are invited to submit proposed new projects annually in December. Projects are then evaluated initially in January and again in April by the city's executive leadership, which assigns a priority level and funding strategy. Priority projects are then added to the preliminary SDTIP Budget. Although budget estimates are included for the total project cost, staff request authorization for funding only the amount needed each budget year. This authorization comes when the City Council approves the annual budget.

Positions Recommended for Elimination in the Proposed FY 2024-25 Budget In response to City Council feedback requesting staff identify additional ways to contain ongoing operational costs within the organization, staff conducted a review of staffing levels, workload and existing vacancies in an effort to find new opportunities for savings. As a result, staff have identified 12 full -time equivalent positions that will be recommended for elimination as part of the fiscal year 2024-25 budget, beginning July 1, 2024. The 12 positions that would sunset June 30, 2024, include nine vacant full-time, two currently filled part-time positions and two currently filled full-time positions.

June 18, 2024
Item #11 Page 620 of 625
Council Memo - Fiscal Year 2024-25 Budget Process, Timeline and Proposed Position Reductions January 18, 2024

When considering a reduction in workforce, our goal is to reduce to the extent possible any negative effects on the service we deliver to the community. The anticipated impacts of eliminating the positions along with the cost savings are identified below.

1. Management Analyst - Office of the City Manager (Vacant) The primary function of this position is to prepare and monitor the budget for the City Manager and City Council offices, perform data analysis, assist with special events, prepare Administrative Orders for City Manager consideration and triage requests for action that were directed to the City Manager's Office. This position became vacant in December 2023. The duties of the position have been delegated to the Executive Assistant to the City Manager, Legislative & Constituent Services Director and Intergovernmental Affairs Director. The potential impacts of this position remaining vacant is the increased workload assigned to other staff in the office, which may result in a delay to the completion of special projects.

Savings: $132,625

2. Senior Office Specialist - Office of the City Council (Vacant) The primary function of this position is to coordinate City Council proclamation presentations, assist with special events and serve as the contact to the City Council when the Executive Assistant is not available. This position has been vacant since July 2023.

Staff have found efficiencies and redistributed work that will allow this position to be eliminated while still supporting the City Council's clerical needs. The duties of the position have been redistributed to the Executive Assistant to the City Council and the Secretary/Receptionist in the City Manager's Office. Staff have not identified any negative impacts of this position remaining unfilled.

Savings: $83,681

3. Deputy City Clerk - City Clerk (Vacant)
The primary function of this position is to prepare City Council agendas and minutes; serve as Clerk for the Legislative Subcommittee and Economic Subcommittee: process recorded documents, claims, bonds, agreements and contracts; provide notarization services; and maintain Form 700 filings for city consultants. This position became vacant in December 2023. The duties of the position have been delegated to the Senior Deputy City Clerk and Deputy City Clerk. The potential impacts of this position remaining vacant include potential delays in preparation of City Council meeting minutes, responding to City Council inquiries, and processing of contracts, agreements, bond releases and recorded documents. In addition, City Clerk's Office staff will no longer be able to perform quality control on all board, commission and committee meeting materials that are prepared by staff in departments with commissions.

Savings: $94,346
June 18, 2024
Item #11 Page 621 of 625
Council Memo - Fiscal Year 2024-25 Budget Process, Timeline and Proposed Position Reductions January 18, 2024

4. Lead Librarian - Library & Cultural Arts (Vacant)
The primary function of this position is to support public services at the Carlsbad City Library on Dove Lane. This position became vacant in November 2023 due to a promotion of an employee to Senior Librarian. Management of full-time and part-time employees, including training, mentoring and payroll, previously handled by the Lead Librarian will be delegated to a Senior Librarian. A librarian or part-time librarian would assume the workload at the public service desks. The potential impacts of this position remaining vacant include reduced public programs. The city currently has three other Lead Librarians and those positions are currently filled.

Savings: $111,742

5. Production Technician - Library & Cultural Arts (Vacant) This was a new position approved as part of the fiscal year 2023-24 budget that has remained unfilled since approval of the budget. The primary function of this position was to coordinate audio-visual, technical and front-of-house support in the Schulman Auditorium, Cannon Art Gallery, Gowland Meeting Room and Community Room. Job responsibilities are currently managed by one Production Technician who accrues about $10,000 in unbudgeted overtime. Without a second Production Technician, the plan is to distribute some of the work to library staff at a comparable job classification level.

Without a second Production Technician, program offerings and rentals in the Schulman Auditorium may need to be reduced.

Savings: $80,957

6. Parks Maintenance Worker- Parks & Recreation (Vacant) The primary function of this position is to perform general skilled trade work within parks, beach accesses and trails. Work includes general repairs and replacements of assets (e.g., broken or worn park/beach access/streetscape amenities, such as benches and trash receptacles). This position became vacant in December 2023. The duties of the position will be performed by a combination of other Park Maintenance Workers and contracts for outside services. Repairs and replacement of assets, painting/graffiti abatement, and trail surface refurbishment will be routinely reviewed and prioritized.

Savings: $89,371

7. Associate Engineer-Community Development (Vacant)
The primary function of this position is to perform grad~ng and improvement plan checks and discretionary permit reviews. This position became vacant in May 2023. The duties of the position will be distributed to the three existing senior engineering positions within the Land Development Engineering Division of Community Development without a significant service level impact.

Savings: $50,239
June 18, 2024
Item #11 Page 622 of 625
Council Memo - Fiscal Year 2024-25 Budget Process, Timeline and Proposed Posit ion Reductions January 18, 2024

8. Business Systems Specialist - Information Technology (Vacant) The primary function of this position is to implement and support public safety technology, develop requirements, and gather and analyze data for operational reports.

The position became vacant in May 2023. The duties of the position have and will continue to be absorbed by existing Information Technology staff. Low priority projects may be delayed.

Savings: $135,382

9. Senior Environmenta l Specialist - Environmenta l Sustainability (Vacant) The primary function of this position is to supervise staff and coordinate environmental sustainability programs to ensure compliance with regulatory requirements of SB 1383.

This position became vacant in September 2023. The duties and responsibilities of the position will be reassigned to the Senior Program Manager. Because this program is now in its second year of implementation, minimal service level impacts are expected.

Savings: $131,959

10. Chief Innovation Officer- Innovation & Economic Development The Innovation and Economic Development Department is led by a Chief Innovation Officer (CIO). The position directs city process improvements, data governance and economic development. Potential impacts of eliminating this position may include diminished representation, advice and counsel on cross-departmental leadership groups and diminished opportunities within city departments to advance innovative concepts and technology. Necessary responsibilities of the position will be absorbed by existing staff wit hin the Innovation and Economic Developmen t Department. In addition, the Senior Program Manager and the Economic Development Manager will report directly to the Deputy City Manager, Administrative Services. The Data Services Manager, Strategic Plan Analyst and five Geographic Information Services positions will report to the Information Technology Director .

Savings: $280,893

11. Senior Program Manager for Diversity, Equity & Inclusion {DEi) - Human Resources This position was created as part of the fiscal year 2021-2 2 budget, and the primary function and intent of the position was to develop, implement and lead a diversity, equity and inclusion program including the review of current practices and policies to support the city's DEi Work Plan and maintain knowledge of diversity best practices. St aff has det ermined that management and implementation of the DEi related work can be delegated to other staff in t he Human Resources Department now t hat t he DEi program has been operationalized t hroughou t the organization .

Savings: $155,785
June 18, 2024
Item #11 Page 623 of 625
Council Memo - Fiscal Year 2024-25 Budget Process, Timeline and Proposed Position Reductions January 18, 2024

12. Administrative Assistant - Administrative Services (Part-time) The primary function of this position is to perform administrative work within the Administrative Services Branch. This position reports to the Deputy City Manager in Administrative Services. Work includes processing accounts payable batches, purchase order processing, contract routing, credit card statements and various other administrative work for the department. This position is also responsible for the preparation of Carlsbad Tourism Business Improvement District (CTBID} agendas, attending and preparing minutes for the CTBID quarterly board meetings. This position will become vacant January 22, 2024. The duties of the position will be distributed among the relative departments within Administrative Services with minimal service level impacts.

Savings: $31,733
Hourly Professional - Communications & Engagement (Part-time) The primary function of this position is to promote awareness of and participation in city programs, services and events, primarily focused on community services. Because the Communication & Engagement Department has taken advantage of several new technologies to streamline both its operations and how it communicates with the public, this position could be eliminated while continuing to meet the city's core communication and engagement needs. Parks, recreation, library and cultural arts programs would continue to be supported by the Communication & Engagement Department; however, some non-essential communication efforts may be scaled back as needed.

Savings: $30,167
Fiscal Impact of Proposed Position Eliminations
General Fund savings resulting from the elimination of these positions is estimated at $1.llM in fiscal year 2024-25. General Fund cumulative compounded savings at year five is anticipated to be $6.63 million. Non-General Fund savings is estimated at year five to be $1.61 million, for a combined compounded savings at year five of $8.25 million.

Comprehensive Annual Budget
City staff will bring forward a preliminary version of all three budget programs described above in the fiscal year 2024-25 comprehensive budget at a regular City Council meeting in May 2024. City staff will also hold a Community Budget Workshop in May 2024 and communicate the feedback received to the City Council in a Council Memorandum. The City Council will receive the final comprehensive budget in June 2024 for adoption. Following budget adoption, city staff will prepare the fiscal year 2024-25 budget book and make it available to the public by September 2024.

Next Steps
A special City Council meeting will be held on February 1, 2024, which will include a presentation on departmental operations, current budgets, staffing and services. The purpose of this June 18, 2024
Item #11 Page 624 of 625
Council Memo - Fiscal Year 2024-25 Budget Process, Timeline and Proposed Position Reductions January 18, 2024

presentation is to inform the City Council as they prepare to make decisions about the 5-Year Strategic Plan and its priorities for the upcoming fiscal year. Following the regular City Council meeting on February 6, 2024, when the 5-Year Strategic Plan will be discussed, staff will incorporate input received from the City Council into the annual budget process and resulting preliminary budget, which will be presented at the regular City Council meeting currently scheduled for May 21, 2024.
cc: Cindie McMahon, City Attorney
Geoff Patnoe, Assistant City Manager
Mickey Williams, Police Chief
Michael Calderwood, Fire Chief
Laura Rocha, Deputy City Manager, Administrative Services Gary Barberio, Deputy City Manager, Community Services
Paz Gomez, Deputy City Manager, Public Works
Zach Korach, Finance Director
Sheila Cobian, Legislative and Constituent Services Director June 18, 2024
Item #11 Page 625 of 625

FY 2024-25

FINAL BUDGET ADOPTION
Operating Budget
Capital Improvement Program
Strategic Digital Transformation Investment Program

RECOMMENDED ACTION

1. Hold public hearing

2. Adopt resolutions related to:

1. Adopted budget

2. Master fee schedule

3. Appropriations limit

4. Cost recovery policy
2 3
TONIGHT’S PRESENTATION
• Budget priorities
• Budgets by service area
• Citywide revenues and expenditures
• Personnel
• Fee update
• Digital and capital infrastructure

KEY DATES
June 18
Public hearing to adopt budget
and master fee schedule
July 1
New fiscal year begins
Preliminary budget
Capital Improvement Program
Strategic Digital Investment Program
Master fee schedule
May 21

4 Community budget workshop
May 23
ITEM 11: ADOPTED FY24 - 25 BUDGET
2024-25 PROPOSED BUDGET
Now seeing the cumulative effect of new budget policies and practices over past 5 years
• Eliminated projected deficit in 5-year forecast
• One of the strongest pension positions in the region
• Growing city reserves
• Money set aside for future needs
• Service levels remain high
5 ITEM 11: ADOPTED FY24 - 25 BUDGET
6 1. New and updated City Council budget policies
Clear guardrails on reserves and surpluses
Pension debt management
Cost recovery policy
Internal audit policy
Capital funding policy
Debt policy
Utilities reserve policy

2. Direction on closing the structural deficit

3. Consistent priorities through 5-Year Strategic Plan

WHAT GOT US HERE
ITEM 11: ADOPTED FY24 - 25 BUDGET

WHAT GOT US HERE
7 1. New budgeting practices
No more automatic annual budget increases based on inflation No automatic roll over of unspent funds

2. Direction to reduce spending for two consecutive years Modest service level reductions

3. New efficiencies and cost savings
Back to basics: Focus on core needs and regulatory requirements Re-evaluated how services are provided
Reorganized internal staff structures to optimize output Better KPIs and more data to help make decisions
ITEM 11: ADOPTED FY24 - 25 BUDGET

GROWING RESERVES
2022-23
$136 M
64% increase
$83 M
2019-20
8 $149 M
2024-25
10% increase

ASSET REPLACEMENT RESERVE
• General Fund has approximately $60 million of equipment and machinery inventory
• Useful lives ranging from 5-20 years
• Annual replacements represent significant replacement • 10-year funding schedule
• $17.5 million allocation from General Fund Reserve
• Reduced budgetary impact on General Fund Reserve in future years 9 ITEM 11: ADOPTED FY24 - 25 BUDGET

GENERAL FUND RESERVES
10 40% TARGET
$17.5 M Asset Replacement Reserve
$10.7 M Section 115 Pension Trust
$9.6 M Economic Uncertainty Reserve
$131 M, 55%
Total Reserve

40% = $95 M
ITEM 11: ADOPTED FY24 - 25 BUDGET
PENSION PERCENT FUNDED*
11 *Cities issuing Pension Obligation Bonds (Chula Vista, National City, Poway and El Cajon) to increase their funded status not included
Data as of June 30, 2022

12 PROJECTED REVENUES AND

PROPOSED EXPENDITURES
Zach Korach
Finance Director
13 SUMMARY
DEPARTMENT 2023-24 2024-25 Change Change
Administrative Services - Administration $0.7 $0.8 $0.1 1.5% Administrative Services - Finance 5.3 5.6 0.3 5.8%
Administrative Services - Human Resources 5.0 5.1 0.1 2.1% Administrative Services – Innovation & Econ Dev 2.6 0.9 -1.7 -65.8% Community Services - Administration 0.6 0.6 0.0 1.2%
Community Services - Community Development 11.0 11.0 0.0 -0.1% Community Services - Housing & Homeless Svs 2.8 3.2 0.4 16.9% Community Services - Library & Cultural Arts 13.6 14.5 0.9 6.5% Community Services - Parks & Recreation 21.1 22.8 1.7 8.1% Policy & Leadership Group 8.4 8.4 0.0 0.4%
Public Safety - Fire 37.9 41.8 3.9 10.3%
Public Safety - Police 55.6 60.2 4.6 8.2%
Public Works - Administration 1.6 1.6 0.0 -1.9%
Public Works - Construction Mgmt. & Inspection 3.3 3.1 -0.2 -5.8% Public Works - Environmental Sustainability 1.2 1.2 0.0 2.7% Public Works - Facilities 7.5 7.2 -0.3 -4.1%
Public Works - Transportation 9.7 10.8 1.1 10.4%
Non-Departmental 29.0 39.7 10.7 37.1%
Total $216.9 $238.5 $21.6 9.9%

CITYWIDE REVENUES
Fund
Estimated Budgeted $ %
2023-24 2024-25 Change Change
General Fund $ 234.9 $ 239.0 $ 4.2 1.8%
Special Revenue 24.4 21.9 (2.5) -10.4%
Enterprise 94.4 101.9 7.5 8.0%
Internal Service 46.3 53.1 6.8 14.8%
Total $ 400.0 $ 415.9 $ 16.0 4.0%
14 ITEM 11: ADOPTED FY24 - 25 BUDGET
By Fund Type
(In Millions)
Budget Budget $ %
2023-24 2024-25 Change Change
General Fund $ 216.9 $ 238.5 $ 21.5 9.9%
Special Revenue 20.2 21.3 1.0 5.5%
Enterprise 105.7 118.5 12.7 12.1%
Internal Service 33.3 40.7 7.4 22.2%
Successor Agency Housing Trust 1.1 0.0 (1.0) 100% Total $ 377.3 $ 419.0 $ 41.7 11.1%

CITYWIDE EXPENSES
15 ITEM 11: ADOPTED FY24 - 25 BUDGET
Estimated Budgeted $ %
2023-24 2024-25 Change Change
Property Tax $ 91.8 $ 94.9 $ 3.1 3.4%
Sales Tax 58.9 59.4 0.5 0.8%
Transient Occupancy Tax 34.8 34.8 0.0 0.0%
Franchise Taxes 8.6 8.9 0.3 3.9%
Business License Tax 6.4 6.6 0.2 3.2%
Development Revenues 4.2 5.0 0.8 30.2%
All Other Revenue 30.3 29.5 (0.8) -2.7%
Total $ 234.9 $ 239.1 $ 4.2 1.8%

GENERAL FUND REVENUES
16 By Expenditure Type
(In Millions)
Budget Budget $ %
2023-24 2024-25 Change Change
Personnel, gross $ 132.1 $ 136.7 $ 4.6 3.6%
Vacancy Savings (2.0) (2.0) 0.0 0.0%
Personnel 130.1 134.7 4.6 3.6%
Maintenance & Operations 64.9 65.6 0.7 1.3%
Capital Outlay 0.1 0.5 0.4 586.2%
Transfers 21.9 37.5 15.6 71.4%
Subtotal $ 216.9 $ 238.5 $ 21.6 9.9%

GENERAL FUND EXPENDITURES
17 FULL TIME EQUIVALENT DECREASES
* Proposed 2024-25
18 12.06 FTE

12.05 FTE

PERSONNEL REDUCTIONS
19 Policy & Leadership
Management Analyst
Senior Office Specialist
Deputy City Clerk
.5 Comm. & Engagement*
Community Services
Lead Librarian
Production Technician
Parks Maintenance Worker
Associate Engineer
Administrative Services
Chief Innovation Officer*
Sr Diversity, Equity & Inclusion Manager*
IT System Specialist
.5 Administrative Assistant
Public Works
Senior Environmental Specialist
All positions are vacant except those marked with *
ITEM 11: ADOPTED FY24 - 25 BUDGET
20 GENERAL FUND FORECAST
$0.6 M
$3.2 M
- 1.0 M
- 5.7 M
- 10.7 M
FY23-24 FY24-25 FY25-26 FY26-27 FY27-28 FY 23-24
ITEM 11: ADOPTED FY24 - 25 BUDGET
21 GENERAL FUND FORECAST
$0.6 M
$17.0 M
$14.1 M
$11.4 M
$6.4 M
FY 24-25 ITEM 11: ADOPTED FY24 - 25 BUDGET

FEE UPDATES
• Fee increases based on index
• Fee study updates and new fees
• Cost recovery policy
22 23
24 NEW PROJECTS
FY 2024-25 FY 2026-29 Total
12,000$ -$ 12,000$
20,000 - 20,000
15,000 - 15,000
62,000 - 62,000
600,000 - 600,000
40,000 - 40,000
500,000 - 500,000
75,000 - 75,000
- 40,000 40,000
- 4,200 4,200
- 200,000 200,000
- 20,000 20,000
- 200,000 200,000
1,324,000$ 464,200$ 1,788,200$
1,324,000$ 464,200$ 1,788,200$
RFID Replacement
Risk Management Solution Assessment
Station Alerting Equipment Replacement
Virtual Reality (VR) Training
AI Assessment
Citywide Validated ID File Transfer
Total New Projects
New Projects - TICF
Command Central A/V Infrastucture
Major Incident/Special Event Management System
Police Records Management Migration
Projects
Billiards Room Membership Infrastructure
Construction Waste Management Tracking
Narcotic Safe Migration
Payment Card Industry (PCI) Compliance
ITEM 11: ADOPTED FY24 - 25 BUDGET
25 $5.2 M
$23.6 M
$12.7 M
$16.1 M
Starting balance
5 years funding
and interest
Planned spending
Remaining in FY29

BALANCE PROJECTION
ITEM 11: ADOPTED FY24 - 25 BUDGET
26 FY25 REQUEST $15.6 MILLION
27 97.7

84.8 76.7

57.7 39.1

15.6 66

47.6 43.7

0.0 20.0

40.0 60.0

80.0 100.0
120.0
FY 2024 FY 2025 FY 2026 FY 2027 FY 2028
Funding requests before
Funding requests now
NEW PROJECTS: GRANT FUNDED
Project FY25 Appropriation District
Paseo Del Norte Pedestrian and Bike
Improvements
$600,000, funded in part through
Caltrans local Highway Safety
Improvement Program 3
Schools Traffic Safety Program $1,100,000, funded in part through a federal grant All
28 ITEM 11: ADOPTED FY24 - 25 BUDGET
NEW PROJECTS: MAINTENANCE
Project FY25 Appropriation District
Carlsbad Water Recycling Facility Improvements $350,000 3 Carlsbad Municipal Water District Building and Site Improvements $600,000 2 Downtown Tile Replacement $250,000 1
Fire Station 5 Renovation $150,000 2
Flower Fields Overlook Sidewalk Replacement $250,000 2
Green Paint on Bike Lanes Maintenance $250,000 All
La Costa Avenue Box Culvert Cleaning $275,000 4
Magee Park Building Restoration $200,000 1
Parks Maintenance Program
(Scoping, final design) $644,000
(Construction) $1,503,00 All
Police and Fire Headquarters Parking Lot and Exterior Improvements $120,000 2 Synthetic Turf Replacement Poinsettia Park $1,800,000 1, 2, 3

STRATEGIC PLAN PRIORITY PROJECTS
• 47 projects total
• 52 in original plan
• Some combined, some no longer needed
• 35 projects on track for strategic plan deadlines
• 12 projects had a change
• Change in priority
• Need more information/scoping process
• Lack of funding
30 CLOSED PROJECT ACCOUNTS
31 Project District Savings
City Hall Exterior Refurbishment 1 -
Coordinated Traffic Signal Program Citywide -
El Camino Real and Agua Hedionda Creek Bridge Railing and Sidewalk 2 -
Fire Flow Capacity System Improvements 1 -
Leo Carrillo Ranch Roof Repairs 3 $80,000
Library Fire Alarm Panel Upgrades 1, 3 $39,990
New Village Arts Building Roof and Exterior Refurbishment 1 $8,230 Water Loss Monitoring Program Citywide -
TOTAL RETURNED TO FUNDS $128,220

RECOMMENDED FOR REMOVAL
Project District Balance
Camino Hills and Jackspar Drive Slope Stabilization 2 $768,681 Christiansen Way Improvements 1
Cole Library Security Fencing 1 $144,435
Drainage Facility DQB (La Costa Town Center) 4
Drainage Facility DZ (Poinsettia Lane) 3
Ocean Street Restroom Facility 1 $769,895
Palomar Airport Road, Avenida Encinas Improvements (GMP) 2, 3 $230,000 Palomar Airport Road and College Boulevard Improvements 2 $735,901 TOTAL RETURNED TO FUNDS $2,648,912
32 Questions
33